Search results for: root word of accounting hasaba

Authors: Saeed Mohammadirad

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During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

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Authors: R. O. Anyasi, H. I. Atagana

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In this study, phytoextraction ability of a weed on Aroclor 1254 was studied under greenhouse conditions. Chromolaena odorata plants were transplanted into soil containing 100, 200, and 500 ppm of Aroclor in 1L pots. The experiments were watered daily at 70 % moisture field capacity. Parameters such as fully expanded leaves per plant, shoot length, leaf chlorophyll content as well as root length at harvest were measured. PCB was not phytotoxic to C. odorata growth but plants in the 500 ppm treatment only showed diminished growth at the sixth week. Percentage increases in height of plant were 45.9, 39.4 and 40.0 for 100, 200 and 500 ppm treatments respectively. Such decreases were observed in the leaf numbers, root length and leaf chlorophyll concentration. The control sample showed 48.3 % increase in plant height which was not significant from the treated samples, an indication that C. odorata could survive such PCB concentration and could be used to remediate contaminated soil. Mean total PCB absorbed by C. odorata plant was between 6.40 and 64.60 ppm per kilogram of soil, leading to percentage PCB absorption of 0.03 and 17.03 % per kilogram of contaminated soil. PCBs were found mostly in the root tissues of the plants, and the Bioaccumulation factor were between 0.006-0.38. Total PCB absorbed by the plant increases as the concentration of the compound is increased. With these high BAF ensured, C. odorata could serve as a promising candidate plant in phytoextraction of PCB from a PCB-contaminated soil.

Keywords: phytoremediation, bioremediation, soil restoration, polychlorinated biphenyls (PCB), biological treatment, aroclor

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Authors: Mohammed Buhaya

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Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.

Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines

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Authors: Carmel Sofer, Dan Vilenchik, Ron Dotsch, Galia Avidan

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Studies investigating emotional facial expressions typically reveal consensus among observes regarding the meaning of basic expressions, whose number ranges between 6 to 15 emotional states. Given this limited number of discrete expressions, how is it that the human vocabulary of emotional states is so rich? The present study argues that perceivers use sequences of these discrete expressions as the basis for a much richer vocabulary of emotional states. Such mechanisms, in which a relatively small number of basic components is expanded to a much larger number of possible combinations of meanings, exist in other human communications modalities, such as spoken language and music. In these modalities, letters and notes, which serve as basic components of spoken language and music respectively, are temporally linked, resulting in the richness of expressions. In the current study, in each trial participants were presented with sequences of two images containing facial expression in different combinations sampled out of the eight static basic expressions (total 64; 8X8). In each trial, using single word participants were required to judge the 'state of mind' portrayed by the person whose face was presented. Utilizing word embedding methods (Global Vectors for Word Representation), employed in the field of Natural Language Processing, and relying on machine learning computational methods, it was found that the perceived meanings of the sequences of facial expressions were a weighted average of the single expressions comprising them, resulting in 22 new emotional states, in addition to the eight, classic basic expressions. An interaction between the first and the second expression in each sequence indicated that every single facial expression modulated the effect of the other facial expression thus leading to a different interpretation ascribed to the sequence as a whole. These findings suggest that the vocabulary of emotional states conveyed by facial expressions is not restricted to the (small) number of discrete facial expressions. Rather, the vocabulary is rich, as it results from combinations of these expressions. In addition, present research suggests that using word embedding in social perception studies, can be a powerful, accurate and efficient tool, to capture explicit and implicit perceptions and intentions. Acknowledgment: The study was supported by a grant from the Ministry of Defense in Israel to GA and CS. CS is also supported by the ABC initiative in Ben-Gurion University of the Negev.

Keywords: Glove, face perception, facial expression perception. , facial expression production, machine learning, word embedding, word2vec

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Authors: Beier Zhu, Rui Zhang, Qi Song

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Text contained within fixed-layout documents can be of great semantic value and so requires a high localization accuracy, such as ID cards, invoices, cheques, and passports. Recently, algorithms based on deep convolutional networks achieve high performance on text detection tasks. However, for text localization in fixed-layout documents, such algorithms detect word bounding boxes individually, which ignores the layout information. This paper presents a novel architecture built on convolutional neural networks (CNNs). A global text localization network and a regional bounding-box regression network are introduced to tackle the problem in a coarse-to-fine manner. The text localization network simultaneously locates word bounding points, which takes the layout information into account. The bounding-box regression network inputs the features pooled from arbitrarily sized RoIs and refine the localizations. These two networks share their convolutional features and are trained jointly. A typical type of fixed-layout documents: ID cards, is selected to evaluate the effectiveness of the proposed system. These networks are trained on data cropped from nature scene images, and synthetic data produced by a synthetic text generation engine. Experiments show that our approach locates high accuracy word bounding boxes and achieves state-of-the-art performance.

Keywords: bounding box regression, convolutional networks, fixed-layout documents, text localization

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Authors: Esther Chiramal, Kelvin Soh Boon Kai

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Explainable AI is a strong strategy implemented to understand complex black-box model predictions in a human-interpretable language. It provides the evidence required to execute the use of trustworthy and reliable AI systems. On the other hand, however, it also opens the door to locating possible vulnerabilities in an AI model. Traditional adversarial text attack uses word substitution, data augmentation techniques, and gradient-based attacks on powerful pre-trained Bidirectional Encoder Representations from Transformers (BERT) variants to generate adversarial sentences. These attacks are generally white-box in nature and not practical as they can be easily detected by humans e.g., Changing the word from “Poor” to “Rich”. We proposed a simple yet effective Grey-box cum Black-box approach that does not require the knowledge of the model while using a set of surrogate Transformer/BERT models to perform the attack using Explainable AI techniques. As Transformers are the current state-of-the-art models for almost all Natural Language Processing (NLP) tasks, an attack generated from BERT1 is transferable to BERT2. This transferability is made possible due to the attention mechanism in the transformer that allows the model to capture long-range dependencies in a sequence. Using the power of BERT generalisation via attention, we attempt to exploit how transformers learn by attacking a few surrogate transformer variants which are all based on a different architecture. We demonstrate that this approach is highly effective to generate semantically good sentences by changing as little as one word that is not detectable by humans while still fooling other BERT models.

Keywords: BERT, explainable AI, Grey-box text attack, transformer

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Authors: Marie Davin, Marie-Laure Fauconnier, Gilles Colinet

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In Wallonia, there are 6,000 estimated brownfields (rising to over 3.5 million in Europe) that require remediation. Polycyclic Aromatic Hydrocarbons (PAHs) are a class of recalcitrant carcinogenic/mutagenic organic compounds of major concern as they accumulate in the environment and represent 17% of all encountered pollutants. As an alternative to environmentally aggressive, expensive and often disruptive soil remediation strategies, a lot of research has been directed to developing techniques targeting organic pollutants. The following experiment, based on the observation that PAHs soil content decreases in the presence of plants, aimed at improving our understanding of the underlying mechanisms involved in phytoremediation. It focusses on plant root exudates and whether they improve PAHs solubilization, which would make them more available for bioremediation by soil microorganisms. The effect of saponin, a natural surfactant found in some plant roots such as members of the Fabaceae family, on PAHs solubilization was also investigated as part of the implementation of the experimental protocol. The experiments were conducted on soil collected from a brownfield in Saint-Ghislain (Belgium) and presenting weathered PAHs contamination. Samples of soil were extracted with different solutions containing either plant root exudates or commercial saponin. Extracted PAHs were determined in the different aqueous solutions using High-Performance Liquid Chromatography and Fluorimetric Detection (HPLC-FLD). Both root exudates of alfalfa (Medicago sativa L.) or red clover (Trifolium pratense L.) and commercial saponin were tested in different concentrations. Distilled water was used as a control. First of all, results show that PAHs are more extracted using saponin solutions than distilled water and that the amounts generally rise with the saponin concentration. However, the amount of each extracted compound diminishes as its molecular weight rises. Also, it appears that passed a certain surfactant concentration, PAHs are less extracted. This suggests that saponin might be investigated as a washing agent in polluted soil remediation techniques, either for ex-situ or in-situ treatments, as an alternative to synthetic surfactants. On the other hand, preliminary results on experiments using plant root exudates also show differences in PAHs solubilization compared to the control solution. Further results will allow discussion as to whether or not there are differences according to the exudates provenance and concentrations.

Keywords: brownfield, Medicago sativa, phytoremediation, polycyclic aromatic hydrocarbons, root exudates, saponin, solubilization, Trifolium pratense

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Authors: Kang-Hsien Li

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Along with global industries in using technology to enhance the application, make the study drawn more close to the people’s behavior and produce data analysis, extended out from the mental accounting of prospect theory, this paper provides the marketing and financial applications in the field of exploration and discussions with the future. For the foreseeable future, the payment behavior depends on the form of currency, which affects a variety of product types on the marketing of marketing strategy to provide diverse payment methods to enhance the overall sales performance. This not only affects people's consumption also affects people's investments. Credit card, PayPal, Apple pay, Bitcoin and any other with advances in technology and other emerging payment instruments, began to affect people for the value and the concept of money. Such as the planning of national social welfare policies, monetary and financial regulators and regulators. The expansion can be expected to discuss marketing and finance-related mental problems at the same time, recent studies reflect two different ideas, the first idea is that individuals affected by situational frames, not broad impact at the event level, affected by the people basically mental, second idea is that when an individual event affects a broader range, and majority of people will choose the same at the time that the rational choice. That are applied to practical application of marketing, at the same time provide an explanation in the financial market under the anomalies, due to the financial markets has varied investment products and different market participants, that also highlights these two points. It would provide in-depth description of humanity's mental. Certainly, about discuss mental accounting aspects, while artificial intelligence application development, although people would be able to reduce prejudice decisions, that will also lead to more discussion on the economic and marketing strategy.

Keywords: mental accounting, behavior economics, consumer behaviors, decision-making

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Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

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Authors: Jahangir Alam, Ayman El Sabagh, Kamrul Hasan, Shafiqul Islam Sikdar, Celaleddin Barutçular, Sohidul Islam

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The experiment (Germination test and seedling growth) was carried out at the laboratory of Agronomy Department, Hajee Mohammad Danesh Science and Technology University (HSTU), Dinajpur, Bangladesh during January 2014. Germination and seedling growth of 22 existing wheat genotypes in Bangladesh viz. Kheri, Kalyansona, Sonora, Sonalika, Pavon, Kanchan, Akbar, Barkat, Aghrani, Prativa, Sourab, Gourab, Shatabdi, Sufi, Bijoy, Prodip, BARI Gom 25, BARI Gom 26, BARI Gom 27, BARI Gom 28, Durum and Triticale were tested with three salinity levels (0, 100 and 200 mM NaCl) for 10 days in sand culture in small plastic pot. Speed of germination as expressed by germination percentage (GP), rate of germination (GR), germination coefficient (GC) and germination vigor index (GVI) of all wheat genotypes was delayed and germination percentage was reduced due to salinization compared to control. The lower reduction of GP, GR, GC and VI due to salinity was observed in BARI Gom 25, BARI Gom 27, Shatabdi, Sonora, and Akbbar and higher reduction was recorded in BARI Gom 26, Duram, Triticale, Sufi and Kheri. Shoot and root lengths, fresh and dry weights were found to be affected due to salinization and shoot was more affected than root. Under saline conditions, longer shoot and root length were recorded in BARI Gom 25, BARI Gom 27, Akbar, and Shatabdi, i.e. less reduction of shoot and root lengths was observed while, BARI Gom 26, Duram, Prodip and Triticale produced shorted shoot and root lengths. In this study, genotypes BARI Gom 25, BARI Gom 27, Shatabdi, Sonora and Aghrani showed better performance in terms shoot and root growth (fresh and dry weights) and proved to be tolerant genotypes to salinity. On the other hand, Duram, BARI Gom 26, Triticale, Kheri and Prodip affected seriously in terms of fresh and dry weights by the saline environment. BARI Gom 25, BARI Gom 27, Shatabdi, Sonora and Aghrani showed more salt tolerance index (STI) based on shoot dry weight while, BARI Gom 26, Triticale, Durum, Sufi, Prodip and Kalyanson demonstrate lower STI value under saline conditions. Based on the most salt tolerance and susceptible trait, genotypes under 100 and 200 mM NaCl stresses can be arranged as salt tolerance genotypes: BARI Gom 25> BARI Gom 27> Shatabdi> Sonora, and salt susceptible genotypes: BARI Gom 26> Durum> Triticale> Prodip> Sufi> Kheri. Considering the experiment, it can be concluded that the BARI Gom 25 may be treated as the most salt tolerant and BARI Gom 26 as the most salt sensitive genotypes in Bangladesh.

Keywords: genotypes, germination, salinity, wheat

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Authors: Aiza Dalman

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Words are powerful when these are used wisely and strategically. In this study, twelve (12) campaign speeches of President Donald J. Trump were analyzed as to frequently used words and ethos, pathos and logos being employed. The speeches were read thoroughly, analyzed and interpreted. With the use of Word Counter Tool and Text Analyzer software accessible online, it was found out that the word ‘will’ has the highest frequency of 121, followed by Hillary (58), American (38), going (35), plan and Clinton (32), illegal (30), government (28), corruption (26) and criminal (24). When the speeches were analyzed as to ethos, pathos and logos, on the other hand, it revealed that these were all employed in his speeches. The statements under these pointed out against Hillary or in his favor. The unique strategy of President Donald J. Trump as to frequently used words and ethos, pathos and logos in persuading people perhaps lead the way to his victory.

Keywords: campaign speeches, corpus analysis, ethos, logos and pathos, power of words

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Authors: Ahmad Akrad, Rabia Sehab, Fadi Alyoussef

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Nowadays, induction machines are widely used in industry thankful to their advantages comparing to other technologies. Indeed, there is a big demand because of their reliability, robustness and cost. The objective of this paper is to deal with diagnosis, detection and isolation of faults in a three-phase induction machine. Among the faults, Inter-turn short-circuit fault (ITSC), current sensors fault and single-phase open circuit fault are selected to deal with. However, a fault detection method is suggested using residual errors generated by the root mean square (RMS) of phase currents. The application of this method is based on an asymmetric nonlinear model of Induction Machine considering the winding fault of the three axes frame state space. In addition, current sensor redundancy and sensor fault detection and isolation (FDI) are adopted to ensure safety operation of induction machine drive. Finally, a validation is carried out by simulation in healthy and faulty operation modes to show the benefit of the proposed method to detect and to locate with, a high reliability, the three types of faults.

Keywords: induction machine, asymmetric nonlinear model, fault diagnosis, inter-turn short-circuit fault, root mean square, current sensor fault, fault detection and isolation

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Authors: Fahad Qureshi

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This paper provides detailed study on the diagnosis of intermittent high vibration spikes at exhaust bearing (Non-Drive End) of Mitsubishi H-25 gas turbine installed in a petrochemical plant in Pakistan. The diagnosis is followed by successful root cause analysis of the issue and recommendations for improving the reliability of machine. Engro Polymer and Chemicals (EPCL), a Chlor Vinyl complex, has a captive power plant consisting of one combined cycle power plant (CCPP), having two gas turbines each having 25 MW capacity (make: Hitachi) and one extraction condensing steam turbine having 15 MW capacity (make: HTC). Besides, one 6.75 MW SGT-200 1S gas turbine (make: Alstom) is also available. In 2018, the organization faced an issue of intermittent high vibration at exhaust bearing of one of H-25 units having tag GT-2101 A, which eventually led to tripping of machine at configured securities. Since the machine had surpassed 64,000 running hours and major inspection was also due, so bearings inspection was performed. Inspection revealed excessive coke deposition at labyrinth where evidence of rotor rub was also present. Bearing clearance was also at upper limit, and slight babbitt (soft metal) chip off was observed at one of its pads so it was preventively replaced. The unit was restated successfully and exhibited no abnormality until October 2020, when these spikes reoccurred, leading to machine trip. Recurrence of the issue within two years indicated that root cause was not properly addressed, so this paper furthers the discussion on in-depth analysis of findings and establishes successful root cause analysis, which captured significant learnings both in terms of machine design deficiencies and gaps in operation & maintenance (O & M) regime. Lastly, revised O& M regime along with set of recommendations are proposed to avoid recurrence.

Keywords: exhaust side bearing, Gas turbine, rubbing, vibration

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Authors: Sami Alabdulwahab

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Background: Repeated back extension exercises (RBEEs) are among the management options for symptoms associated with lumbosacral radiculopathy (LSR). RBEEs have been reported to cause changes in the distribution and intensity of radicular symptoms caused by possible compression/decompression of the compromised nerve root. Purpose: The purpose of this study was to investigate the effects of the RBEEs on the neurophysiology of the compromised nerve root and on standing mobility and pain intensity in patients with sub-acute and chronic LSR. Methods: A total of 40 patients with unilateral sub-acute/chronic lumbosacral radiculopathy voluntarily participated in the study; the patients performed 3 sets of 10 RBEEs in the prone position with 1 min of rest between the sets. The soleus H-reflex, standing mobility and pain intensity were recorded before and after the RBEEs. Results: The results of the study showed that the RBEEs significantly improved the H-reflex, standing mobility and pain intensity in patients with sub-acute LSR (p<0.01); there was not a significant improvement in the patients with chronic LSR (p<0.61). Conclusion: RBEEs in prone position is recommended for improving the neurophysiological function of the compromised nerve root and standing mobility in patients with sub-acute LSR. Implication: Sub-acute and chronic LSR responded differently to RBEEs. Sub-acute LSR appear to have flexible and movable disc structures, which could be managed with RBEEs.

Keywords: h-reflex, back extension, lumbosacral radiculopathy, pain

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Authors: Duong Thuy Nguyen, Giulia Bencini

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The present study examined structural and prosodic factors on the computation of antecedent-reflexive relationships and sentence comprehension in native English (L1) and Vietnamese-English bilinguals (L2). Participants read sentences presented on the computer screen in one of three presentation formats aimed at manipulating prosodic parsing: word-by-word (RSVP), phrase-segment (self-paced), or whole-sentence (self-paced), then completed a grammaticality rating and a comprehension task (following Pratt & Fernandez, 2016). The design crossed three factors: syntactic structure (simple; complex), grammaticality (target-match; target-mismatch) and presentation format. An example item is provided in (1): (1) The actress that (Mary/John) interviewed at the awards ceremony (about two years ago/organized outside the theater) described (herself/himself) as an extreme workaholic). Results showed that overall, both L1 and L2 speakers made use of a good-enough processing strategy at the expense of more detailed syntactic analyses. L1 and L2 speakers’ comprehension and grammaticality judgements were negatively affected by the most prosodically disrupting condition (word-by-word). However, the two groups demonstrated differences in their performance in the other two reading conditions. For L1 speakers, the whole-sentence and the phrase-segment formats were both facilitative in the grammaticality rating and comprehension tasks; for L2, compared with the whole-sentence condition, the phrase-segment paradigm did not significantly improve accuracy or comprehension. These findings are consistent with the findings of Pratt & Fernandez (2016), who found a similar pattern of results in the processing of subject-verb agreement relations using the same experimental paradigm and prosodic manipulation with English L1 and L2 English-Spanish speakers. The results provide further support for a Good-Enough cue model of sentence processing that integrates cue-based retrieval and implicit prosodic parsing (Pratt & Fernandez, 2016) and highlights similarities and differences between L1 and L2 sentence processing and comprehension.

Keywords: anaphora resolution, bilingualism, implicit prosody, sentence processing

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Authors: Sebastião Pais, João Casal, Ricardo Ponciano, Sérgio Lorenço

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The adaptation paradigm is a basic defining feature for pervasive computing systems. Adaptation systems must work efficiently in a smart environment while providing suitable information relevant to the user system interaction. The key objective is to deduce the information needed information changes. Therefore relying on fixed operational models would be inappropriate. This paper presents a study on developing an Intelligent Personal Assistant to assist the user in interacting with their Smart Environment. We propose an Unsupervised and Language-Independent Adaptation through Intelligent Speech Interface and a set of methods of Acquiring Knowledge, namely Semantic Similarity and Unsupervised Learning.

Keywords: intelligent personal assistants, intelligent speech interface, unsupervised learning, language-independent, knowledge acquisition, association measures, symmetric word similarities, attributional word similarities

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Authors: Sebastião Pais, João Casal, Ricardo Ponciano, Sérgio Lourenço

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The adaptation paradigm is a basic defining feature for pervasive computing systems. Adaptation systems must work efficiently in smart environment while providing suitable information relevant to the user system interaction. The key objective is to deduce the information needed information changes. Therefore, relying on fixed operational models would be inappropriate. This paper presents a study on developing a Intelligent Personal Assistant to assist the user in interacting with their Smart Environment. We propose a Unsupervised and Language-Independent Adaptation through Intelligent Speech Interface and a set of methods of Acquiring Knowledge, namely Semantic Similarity and Unsupervised Learning.

Keywords: intelligent personal assistants, intelligent speech interface, unsupervised learning, language-independent, knowledge acquisition, association measures, symmetric word similarities, attributional word similarities

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Authors: Onder Aldemir, Ercan Ceyhan

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The research was conducted to determine effects of salt concentrations on emergence and seedling development of chickpea genotypes. Trials were performed during the year of 2013 on the laboratory and greenhouse of Agricultural Faculty, Selcuk University. Emergency trial was set up according to ‘Randomized Plots Design’ by two factors and four replications; greenhouse trial was also set up according to ‘Randomized Plots Design’ by two factors with three replications. The chickpea genotypes; CA119, CA132, CA149, CA150, CA215, CA222, CA235, CA261, Bozkır and Gokce were used as material for both of the trials. Effects of the five doses of salt concentrations (control, 30 mM, 60 mM, 90 mM and 120 mM) on the ratio of emergency, speed of emergency, average time for emergency, index of sensibility, length of shoot and root, fresh weight of shoot and root, dry weight of shoot and root, index of salt tolerance were evaluated. Responses of the chickpea genotypes for salt concentrations were found different. Comparing to the control, all of the investigated characteristics on the chickpea genotypes showed significant reduction by depending on the increasing salt level. According to the effects of salt application, the chickpea genotypes Gokce, CA215 and CA222 were the most tolerant in respect to plant dry weights while the chickpea genotypes CA149 and CA150 were the most sensitive.

Keywords: chickpea, emergence, salt tolerant, seedling development

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Authors: Surender Singh, Yogendra Kumar Gupta

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Boerhaavia diffusa (BD) Linn. belonging to family Nyctaginaceae is a herbaceous plant and known as ‘punarnava’ in Hindi, used as herbal medicine for pain relief and various ailments. It is widely used as a green leafy vegetable in many Asian and African countries. The objective of present study was to investigate potential adverse effects, if any, of standardized root extract of Boerhaavia diffusa in rats following subchronic administration. In acute toxicity study, no mortality was found at a dose of 2000mg/kg which indicates that oral LD50 of Boerhaavia diffusa root extract is more than 2000mg/kg. The chronic administration of Boerhaavia diffusa for 28 days at a dose of 1000mg/kg body weight did not produce any significant changes in hematological (RBC, WBC, platelets, hemoglobin, bleeding time, clotting time) and biochemical (triglycerides, blood glucose, high density lipoprotein, serum creatinine, serum glutamic oxaloacetic transaminase, serum glutamic pyruvic transaminase) parameters of male and female rats as compared to normal control group. All the animals survived until the scheduled necropsy, and their physical and behavioral examinations did not reveal any treatment-related adverse effects. No pathological changes were observed in histological section of heart, kidney, liver, testis, ovaries and brain of Boerhaavia diffusa treated male and female rats as compared to normal control animals.These observations from oral acute toxicitystudy suggest that the extract is practically non-toxic. Thus, it can be inferred that the Boerhaavia diffusa root extract at levels up to 1000 mg/kg/day was found to be safe and does not cause adverse effects in rats. So, the no-observed effect level (NOAEL) of the extract was found to be 1000mg/kg/day.

Keywords: Boerhaavia diffusa, histology, toxicity, sub-acute

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Authors: Jennifer De Paola

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Objectives: The literature is saturated with figures and hard data on happiness and its rates, causes and effects at a large scale, whereas very little is known about the way specific groups of people within societies understand and talk about happiness in their everyday life. The present study contributes to fill this gap in the happiness research by analyzing social representations of happiness among young women through the theoretical frame provided by Moscovici’s Social Representation Theory. Methods: Participants were (N= 351) female students (16-18 year olds) from Finnish, Swedish and English speaking high schools in the Helsinki region, Finland. Main source of data collection were word associations using the stimulus word ‘happiness’ and word associations using as stimulus the term that in the participants’ opinion represents the opposite of happiness. The allowed number of associations was five per stimulus word (10 associations per participant). In total, the 351 participants produced 6973 associations with the two stimulus words given: 3500 (50,19%) associations with ‘happiness’ and 3473 (49,81%) associations with ‘opposite of happiness’. The associations produced were analyzed qualitatively to identify associations with similar meaning and then coded combining similar associations in larger categories. Results: In total, 33 categories were identified respectively for the stimulus word ‘happiness’ and for the stimulus word ‘opposite of happiness’. In general terms, the 33 categories identified for ‘happiness’ included associations regarding relationships with key people considered important, such as ‘family’, abstract concepts such as meaningful life, success and moral values as well as more mundane and hedonic elements like food, pleasure and fun. Similarly, the 33 categories emerged for ‘opposite of happiness’ included relationship problems and arguments, negative feelings such as sadness, depression, stress as well as more concrete issues such as financial problems. Participants were also asked to rate their own level of happiness on a scale from 1 to 10. Results indicated the mean of the self-rated level of happiness was 7,93 (the range varied from 1 to 10; SD = 1, 50). Participants’ responses were further divided into three different groups according to the self-rated level of happiness: group 1 (level 10-9), group 2 (level 8-6), and group 3 (level 5 and lower) in order to investigate the way the categories mentioned above were distributed among the different groups. Preliminary results show that the category ‘family’ is associated with higher level of happiness, whereas its presence gradually decreases among the participants with a lower level of happiness. Moreover, the category ‘depression’ seems to be mainly present among participants in group 3, whereas the category ‘sadness’ is mainly present among participants with higher level of happiness. Conclusion: In conclusion, this study indicates the prevalent ways of thinking about happiness and its opposite among young female students, suggesting that representations varied to some extent depending on the happiness level of the participants. This study contributes to bringing new knowledge as it considers happiness as a holistic state, thus going beyond the literature that so far has too often viewed happiness as a mere unidimensional spectrum.

Keywords: female, happiness, social representations, unhappiness

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Authors: Catalina Florentina Pricope

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The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount, of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low-income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.

Keywords: IFRS adoption, isomorphism, poor jurisdictions, accounting harmonization

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Authors: Hamid Abdulroof Saleh

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Background: Dioxins are one of the most widely distributed environmental pollutants. Dioxins consist of feedstock during the preparation of some industries, such as the paper industry as they can be produced in the atmosphere during the process of burning garbage and waste, especially medical waste. Dioxins can be found in the adipose tissues of animals in the food chain as well as in human breast milk. 2,3,7,8-Tetrachlorodibenzo-pdioxin (TCDD) is the most toxic component of a large group of dioxins. Humans are exposed to TCDD through contaminated food items like meat, fish, milk products, eggs etc. Recently, natural formulations relating to reducing or eliminating TCDD toxicity have been in focus. Ginger rhizome (Zingiber officinale R., family: Zingiberaceae), is used worldwide as a spice. Both antioxidative and androgenic activity of Z. officinale was reported in animal models. Researchers showed that ginger oil has dominative protective effect on DNA damage and might act as a scavenger of oxygen radical and might be used as an antioxidant. Aim of the work: The present study was undertaken to evaluate the toxic effect of TCDD on the structure and histoarchitecture of the testis and the protective role of co-administration of ginger root extract to prevent this toxicity. Materials & Methods: Male adult rats of Sprague-Dawley strain were assigned to four groups, eight rats in each; control group, dioxin treated group (given TCDD at the dose of 100 ng/kg Bwt/day by gavage), ginger treated group (given 50 mg/kg Bwt/day of ginger root extract by gavage), dioxin and ginger treated group (given TCDD at the dose of 100 ng/kg Bwt/day and 50 mg/kg Bwt/day of ginger root extract by gavages). After three weeks, rats were weighed and sacrificed where testis were removed and weighted. The testes were processed for routine paraffin embedding and staining. Tissue sections were examined for different morphometric and histopathological changes. Results: Dioxin administration showed a harmful effects in the body, testis weight and other morphometric parameters of the testis. In addition, it produced varying degrees of damage to the seminiferous tubules, which were shrunken and devoid of mature spermatids. The basement membrane was disorganized with vacuolization and loss of germinal cells. The co-administration of ginger root extract showed obvious improvement in the above changes and showed reversible morphometric and histopathological changes of the seminiferous tubules. Conclusion: Ginger root extract treatment in this study was successful in reversing all morphometric and histological changes of dioxin testicular damage. Therefore, it showed a protective effect on testis against dioxin toxicity.

Keywords: dioxin, ginger, rat, testis

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Authors: Mohd Suhaizan Shamsuddin

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Urbanization exacerbates the environment quality and pressures of matured urban trees' growth and development in changing environment. The growth of struggled matured urban tree-roots by spreading within the existences of infrastructures, resulting in large damage to the structured and declined growth. Many physiological growths declined or damages by the present and installations of infrastructures within and nearby root zone. Afford to remain both matured urban tree and infrastructures as a service provider causes damage and death, respectively. Inasmuch, spending more expenditure on fixing both or removing matured urban trees as risky to the future environment as the mitigation methods to reduce the problems are unconcerned. This paper aims to explain mitigation method practices of reducing the encountered problems of matured urban tree-roots settling and infrastructures while modified urban soil to sustain at an optimum level. Three categories capturing encountered conflicts growth of matured urban tree-roots growth within and nearby infrastructures by mitigating the problems of limited soil spaces, poor soil structures and soil space barrier installations and maintenance. The limited soil space encountered many conflicts and identified six methods that mitigate the survival tree-roots, such as soil volume/mounding, soil replacement/amendment for the radial trench, soil spacing-root bridge, root tunneling, walkway/pavement rising/diverted, and suspended pavement. The limited soil spaces are mitigation affords of inadequate soil-roots and spreading root settling and modification of construction soil media since the barrier existed and installed in root trails or zones. This is the reason for enabling tree-roots spreading and finds adequate sources (nutrients, water uptake and oxygen), spaces and functioning to stability stand of root anchorage since the matured tree grows larger. The poor soil structures were identified as three methods to mitigate soil materials' problems, and fewer soil voids comprise skeletal soil, structural soil, and soil cell. Mitigation of poor soil structure is altering the existing and introducing new structures by modifying the quantities and materials ratio allowing more voids beneath for roots spreading by considering the above structure of foot and vehicle traffics functioning or load-bearing. The soil space barrier installations and maintenance recognized to sustain both infrastructures and tree-roots grown in limited spaces and its benefits, the root barrier installations and root pruning are recommended. In conclusion, these recommended methods attempt to mitigate the present problems encountered at a particular place and problems among tree-roots and infrastructures exist. The combined method is the best way to alleviates the conflicts since the recognized conflicts are between tree-roots and man-made while the urban soil is modified. These presenting methods are most considered to sustain the matured urban trees' lifespan growth in the urban environment.

Keywords: urban tree-roots, limited soil spaces, poor soil structures, soil space barrier and maintenance

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Authors: Yamani Amal, Lazaae Jamila, Elachouri Mostafa

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Plants and their active agents – especially polyphenols – may have a principal role in the treatment of diseases that result from the defect of physiological antioxidant mechanisms. Bryonia dioica is well known in Moroccan traditional medicine for alleviatin pain and traiting many diseases. We have focused on plant belonging to Cucurbitaceae Family from around the world to understand their therapeutic uses and their potential antioxidant activities Although several biological activities and Chemical composition of Bryonia dioica are well characterized, no direct, in vitro study, of this natural product examined the antioxydant effect of the extract from the roots of Bryonia dioica. The aim of this study was to determine in vitro antioxidant activity of the B.dioica root, using antioxidant analysis methods based on determination of Hydroxyradical Scavenging, 1,1-diphenyl-2-picrylhydrazine (DPPH) radical scavenging, Hydrogenperoxide Scavenging and Nitric Oxide Scavenging. In this study, it was demonstrated, that, B. dioica root extract showed excellent antioxidant properties. This investigation showed that the roots of this plant contain potent natural scavengers R. It may represent an interesting source of antioxidant phenolics that may favour the extension of their cultivation as new source of natural antioxidants in addition to containing high quality proteins for human or animal nutrition. Therefore, there is need for all stakeholders on the Morocco to strive towards taking advantage of our enormous biodiversity resources to free our people from diseases, abject poverty and stagnation.

Keywords: Morocco, bryoniadioica, in vitro, antioxydant

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Authors: N. P. Eswara Reddy, S. Thahir Basha

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Here, we report the success stories of potential leaf, seed and root endophytes against soil borne as well as foliar plant pathogens which are nutritionally adequate and safe for consumption. Endophytes are the microorganisms that reside asymptomatically in the tissues of higher plants are a robust source of potential biocontrol agents and it is presumed that the survival ability of endophytes may be better when compared to phylloplane microflora. Of all the 68 putative leaf endophytes, the endophytes viz., EB9 (100%), and EB35 (100%) which were superior in controlling Colletotrichum gloeosporioides causing mango anthracnose were identified as Brevundimonas bullata (EB09) and Bacillus thuringiensis (EB35) and further delayed in ripening of mango fruits up to 21 days. As a part, the seed endophyte GSE-4 was identified as Archoromobacter spp. against Sclerotium rolfsii causing stem rot of groundnut and the root endophyte REB-8 against Rhizoctonia bataticola causing dry root rot of chickpea was identified as Bacillus subtilis. Both recorded least percent disease incidence (PDI) and increased plant growth promotion, respectively. Further, the novel Bacillus subtilis (SEB-2) against Macrophomina pahseolina causing charcoal rot of sunflower provides an ample scope for exploring the endophytes at large scale. The talc-based formulations of these endophytes developed can be commercialized after toxicological studies. At the bottom line these unexplored endophytes are the need of the hour against aggressive plant pathogens and to maintain the quality and abundance of food and feed and also to fetch marginal economy to the farmers will be discussed.

Keywords: endophytes, plant pathogens, commercialization, abundance of food

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Authors: Shivalal Sharma, Sanjib K. Sharma, Madhab Lamsal

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Background: The aim of this study was to evaluate the clinical and laboratory changes three months after full-mouth scaling and root planing (SRP) in periodontitis patients with type 2 diabetes mellitus (DM). Methods: Forty-seven type 2 DM subjects with moderate to severe periodontitis were randomly divided into two groups. Treatment group (TG), 25 subjects, received full-mouth scaling and root planning; control group (CG), 22 subjects, received no treatment. At baseline and at the end of three months, glycated hemoglobin (HbA1c) values, fasting glucose, and clinical parameters like plaque index (PI), gingival index (GI), probing pocket depth (PPD), and clinical attachment level (CAL) were recorded in all the patients. Following SRP, the patients were enrolled in a monthly interval maintenance program for 3 months. Results: A statistically significant effect could be demonstrated for PI, GI, PPD, and CAL for the treatment group. HbA1c levels in the treatment group decreased significantly whereas the control group showed a slight but insignificant increase for these parameters. Conclusions: The results of this study showed that non-surgical periodontal treatment (SRP) is associated with improved glycemic control in type 2 DM patients and could be undertaken along with the standard measures for the diabetic patient care.

Keywords: periodontitis, type 2 diabetes mellitus, non-surgical periodontal therapy, SRP

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Authors: Lindani Ncube, Baojin Zhao, Ken Liu, Helen Johanna Van Niekerk

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Acid Base Accounting (ABA) is a tool used to assess the total amount of acidity or alkalinity contained in a specific rock sample, and is based on the total S concentration and the carbonate content of a sample. A preliminary ABA test was conducted on 14 sandstone and 5 coal samples taken from coalfields representing the Main Karoo Basin (Highveld, Vryheid and Molteno/Indwe Coalfields) and the Sub-basins (Witbank and Waterberg Coalfields). The results indicate that sandstone and coal from the Main Karoo Basin have the potential of generating Acid Mine Drainage (AMD) as they contain sufficient pyrite to generate acid, with the final pH of samples relatively low upon complete oxidation of pyrite. Sandstone from collieries representing the Main Karoo Basin are characterised by elevated contents of reactive S%. All the studied samples were characterised by an Acid Potential (AP) that is less than the Neutralizing Potential (NP) except for two samples. The results further indicate that the sandstone from the Main Karoo Basin is prone to acid generation as compared to the sandstone from the Sub-basins. However, the coal has a relatively low potential of generating any acid. The application of ABA in this study contributes to an understanding of the complexities governing water-rock interactions. In general, the coalfields from the Main Karoo Basin have much higher potential to produce AMD during mining processes than the coalfields in the Sub-basins.

Keywords: Main Karoo Basin, sub-basin, coal, sandstone, acid base accounting (ABA)

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Authors: Fadhl Qutaish

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This paper examines the pharyngealization spread in one of the Yemeni Arabic dialects, namely, Ibbi Arabic (IA). It investigates how pharyngealized sounds spread their acoustic features onto the neighboring vowels and change their default features. This feature has been investigated quietly well in MSA but still has to be deeply studied in the different dialect of Arabic which will bring about a clearer picture of the similarities and the differences among these dialects and help in mapping them based on the way this feature is utilized. Though the studies are numerous, no one of them has illustrated how far in the multi-syllabic word the spread can be and whether it takes a steady or gradient manner. This study tries to fill this gap and give a satisfactory explanation of the pharyngealization spread in Ibbi Dialect. This study is the first step towards a larger investigation of the different dialects of Yemeni Arabic in the future. The data recorded are represented in minimal pairs in which the trigger (pharyngealized or the non-pharyngealized sound) is in the initial or final position of monosyllabic and multisyllabic words. A group of 24 words were divided into four groups and repeated three times by three subjects which will yield 216 tokens that are tested and analyzed. The subjects are three male speakers aged between 28 and 31 with no history of neurological, speaking or hearing problems. All of them are bilingual speakers of Arabic and English and native speakers of Ibbi-Dialect. Recordings were done in a sound-proof room and praat software was used for the analysis and coding of the trajectories of F1 and F2 for the low vowel /a/ to see the effect of pharyngealization on the formant trajectory within the same syllable and in other syllables of the same word by comparing the F1 and F2 formants to the non-pharyngealized environment. The results show that pharyngealization spread is gradient (progressively and regressively). The spread is reflected in the gradual raising of F1 as we move closer towards the trigger and the gradual lowering of F2 as well. The results of the F1 mean values in tri-syllabic words when the trigger is word initially show that there is a raise of 37.9 HZ in the first syllable, 26.8HZ in the second syllable and 14.2HZ in the third syllable. F2 mean values undergo a lowering of 239 HZ in the first syllable, 211.7 HZ in the second syllable and 176.5 in the third syllable. This gradual decrease in the difference of F2 values in the non-pharyngealized and pharyngealized context illustrates that the spread is gradient. A similar result was found when the trigger is word-final which proves that the spread is gradient (progressively and regressively.

Keywords: pharyngealization, Yemeni Arabic, Ibbi dialect, pharyngealization spread

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Authors: Jehad Al Dallal

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A class in an Object-Oriented (OO) system is the basic unit of design, and it encapsulates a set of attributes and methods. In OO systems, instead of redefining the attributes and methods that are included in other classes, a class can inherit these attributes and methods and only implement its unique attributes and methods, which results in reducing code redundancy and improving code testability and maintainability. Such mechanism is called Class Inheritance. However, some software engineering applications may require accounting for all the inherited class members (i.e., attributes and methods). This paper explains how to account for inherited class members and discusses the software engineering applications that require such consideration.

Keywords: class flattening, external quality attribute, inheritance, internal quality attribute, object-oriented design

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Authors: Rahasanica Nariswari Pratiwi, Maulana Syaiful Haq

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The role of accounting in Islamic Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Islamic Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze the reason of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Islamic Banks express adherence to sharia principle. The research has done by analyzing the photographs in annual report of Bank Syariah Mandiri (BSM), Bank Muamalat Indonesia (BMI), Bank Nasional Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, and Bank Central Asia (BCA) Syariah in Indonesia. This study is qualitative research, was carried out within interpretive paradigm using semiotic approach. By employing semiotic analysis, this research showed that annual report of Islamic Bank in Indonesia contained religious value by the form of its photographs. The results of this study also show that photographs in annual report of Islamic Banks in this research contained religious values. Furthermore, this study concludes that Islamic banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obidience existence about responsibility, not only to the stakeholders but also to the society and Allah.

Keywords: Islamic banking, semiotics, accounting, annual report

Procedia PDF Downloads 497