Search results for: root word of accounting hasaba

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: Heng Ma

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Third-party warehousing logistics has an important role in the development of external logistics. At present, the third-party logistics in our country is still a new industry, the accounting system has not yet been established, the current financial accounting system of third-party warehousing logistics is mainly in the traditional way of thinking, and only able to provide the total cost information of the entire enterprise during the accounting period, unable to reflect operating indirect cost information. In order to solve the problem of third-party logistics industry cost information distortion, improve the level of logistics cost management, the paper combines theoretical research and case analysis method to reflect cost allocation by building third-party logistics costing model using Time-Driven Activity-Based Costing(TDABC), and takes S company as an example to account and control the warehousing logistics cost. Based on the idea of “Products consume activities and activities consume resources”, TDABC put time into the main cost driver and use time-consuming equation resources assigned to cost objects. In S company, the objects focuses on three warehouse, engaged with warehousing and transportation (the second warehouse, transport point) service. These three warehouse respectively including five departments, Business Unit, Production Unit, Settlement Center, Security Department and Equipment Division, the activities in these departments are classified by in-out of storage forecast, in-out of storage or transit and safekeeping work. By computing capacity cost rate, building the time-consuming equation, the paper calculates the final operation cost so as to reveal the real cost. The numerical analysis results show that the TDABC can accurately reflect the cost allocation of service customers and reveal the spare capacity cost of resource center, verifies the feasibility and validity of TDABC in third-party logistics industry cost accounting. It inspires enterprises focus on customer relationship management and reduces idle cost to strengthen the cost management of third-party logistics enterprises.

Keywords: third-party logistics enterprises, TDABC, cost management, S company

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Authors: Adam J. Carinci

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Background: The opioid epidemic is the most pressing healthcare crisis of our time. There is increasing recognition that opioids have limited long-term efficacy and are associated with hyperalgesia, addiction, and increased morbidity and mortality. Therefore, alternative strategies to combat chronic pain are paramount. We initiated a multicenter retrospective case series to review the efficacy of DRG stimulation in facilitating opioid tapering, opioid discontinuation and as a viable alternative to chronic opioid therapy. Purpose: The dorsal root ganglion (DRG) plays a key role in the development and maintenance of pain. Recent innovations in neuromodulation, specifically, dorsal root ganglion stimulation, offers an effective alternative to opioids in the treatment of chronic pain. This retrospective case series demonstrates preliminary evidence that DRG stimulation facilitates opioid tapering, opioid discontinuation and presents a viable alternative to chronic opioid therapy. Procedure: This small multicenter retrospective case series provides preliminary evidence that DRG stimulation facilitates opioid weaning, opioid tapering and is a viable option to opioid therapy in the treatment of chronic pain. A retrospective analysis was completed. Visual analog scale pain scores and pain medication usage were collected at the baseline visit and after four weeks, 3 months and 6 months of treatment. Ten consecutive patients across two study centers were included. The pain was rated 7.38 at baseline and decreased to 1.50 at the 4-week follow-up, a reduction of 79.5%. All patients significantly decreased their opioid pain medication use with an average > 30% reduction in morphine equivalents and four were able to discontinue their medications entirely. Conclusion: This Retrospective case series demonstrates preliminary evidence that DRG stimulation facilitates opioid tapering, opioid discontinuation and presents a viable alternative to chronic opioid therapy.

Keywords: dorsal root ganglion, neuromodulation, opioid sparing, stimulation

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Authors: Amir Halabianfar, Jamshid Razmjoo

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In order to evaluate the competitive effects of Lambsqua on the germination and early growth of two wheat (Triticum aestivum L.) varieties, an experiment was conducted in laboratory conditions in researches of agronomy, College of agriculture, Isfahan University of Technology in 2015. A laboratory experiment was conducted on a factorial arrangement in a randomized complete design with four replications. Testing factors include two wheat cultivars (Flat and Atila -4) and three level of Lambsqua (Chenopodium album) extract (30, 60 and 90 percent) plus control with no extract. Twenty-five seeds of each wheat varieties were placed in petri dish, then the root extract of lambsqua, which was prepared previously at three levels, was poured on the seeds in each petri dish. The result showed that allelopathic effect of Lambsquarter on germination, root, and shoot dry weight of two varieties was highly significant. Among varieties, the Atila–4 showed minimum germination at 60% while the Flat showed minimum germination at 90% concentration. In case of root dry weight, Atila–4 was more suppressed as compared to Flat at 60% concentration but at 90% concentration, the both wheat varieties were reduced non-significantly. Shoot dry weight of Flat were decreased non-significantly concentrations except Atila -4 that was more reduced at 60 % than 90% concentration.

Keywords: allelopathy, Chenopodium album, extract, germination, wheat, early growth

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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: Shackira Am, Jos T. Puthur

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The phytostabilization potential of a halophyte Acanthus ilicifolius L. has been evaluated with special attention to the nutritional as well as anatomical adaptations developed by the plant. Distribution of essential elements influenced by the excess Zn²⁺ ions in the root tissue was studied by FEG-SEM EDX microanalysis. Significant variations were observed in the uptake and allocation of mineral elements like Mg, P, K, S, Na, Si and Al in the root of A. ilicifolius. The increase in S is in correlation with the increased synthesis of glutathione which might be involved in the biosynthesis of phytochelatins. This in turn might be aiding the plant to tolerate the adverse environmental conditions by stabilizing the excess Zn in the root tissue itself. Moreover it is revealed that most of the Zn were accumulated towards the central region near the vascular tissue. Treatment with ZnSO₄ in A. ilicifolius caused significant increase in the number of glandular trichomes on the adaxial leaf surface as compared to the leaves of control plants. In addition to this, A. ilicifolius when treated with ZnSO₄, exhibited a deeply stained layer of cells immediate to the endodermis, forming more or less a ring like structure around the xylem vessels. Phloem cells in these plants were crushed/reduced in numbers. There were no such deeply stained cells forming a ring around the xylem vessels in the control plants. These adaptive responses make the plant a suitable candidate for the phytostabilization of Zn. In addition the nutritional adjustment of the plant equips them for a better survival under increased concentration of Zn²⁺.

Keywords: Acanthus ilicifolius, mineral elements, phytostabilization, zinc

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Authors: Rym Saidi, Pape Alioune Ndiaye, Ibnyasser Ammar, Zineb Rchiad, Khalid Daoui, Issam Kadmiri Meftahi, Adnane Bargaz

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Chickpea (Cicer arietinum L.) is an important leguminous crop grown worldwide and plays a significant role in humans’ dietary consumption. Alongside nitrogen (N), low phosphorus (P) availability within agricultural soils is one of the major factors limiting chickpea growth and productivity. The combined application of beneficial bacterial inoculants and Rock P-fertilizer could boost chickpea performance and productivity, increasing P-utilization efficiency and minimizing nutrient losses under P-deficiency conditions. A greenhouse experiment was conducted to evaluate the response of chickpeas to two P-fertilizer forms (RP and TSP) under N2-fixer and P-solubilizer consortium inoculation to improve biological N fixation and P nutrition under P-deficient conditions. Under inoculation, chickpea chlorophyll content and chlorophyll fluorescence (RP+I and TSP+I) were increased compared to uninoculated treatments. The RP+I treatment increased both shoot and root dry weights by 48,80% and 72,68%, respectively, compared to the uninoculated RP fertilized control. Indeed, the bacterial consortium contributed to enhancing root morphological traits (e.g., root volume, surface area, and diameter) of all inoculated treatments versus the uninoculated treatments. Furthermore, soil available P and root inorganic P were significantly improved in RP+I by 162,84% and 73,24%, respectively, compared to uninoculated RP control. Our research outcomes suggest that the co-inoculation of chickpeas with N2-fixing, and P-solubilizing bacteria improves biomass yield and nutrient uptake. Eventually, enhancing chickpea agrophysiological performance, especially in restricted P-availability conditions.

Keywords: chickpea, consortium, beneficial bacterial inoculants, phosphorus deficiency, rock p-fertilizer, nutrient uptake

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Authors: Okafor C. Uche, Agbo P. Ejiofor, Okezie C. Eziuche

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This study provides a regeneration protocol for Treculia africana Decne (an endangered plant) through embryo culture. Mature zygotic embryos of T. africana were excised from the seeds aseptically and cultured on varied strengths (full, half and quarter) of Murashige and Skoog (MS) basal medium supplemented. All treatments experienced 100±0.00 percent sprouting except for half and quarter strengths. Plantlets in MS full strength had the highest fresh weight, leaf area, and longest shoot length when compared to other treatments. All explants in full, half, quarter strengths and control had the same number of leaves and sprout rate. Between the treatments, there was a significant difference (P>0.05) in their effect on the length of shoot and root, number of adventitious root, leaf area, and fresh weight. Full strength had the highest mean value in all the above-mentioned parameters and differed significantly (P>0.05) from others except in shoot length, number of adventitious roots, and root length where it did not differ (P<0.05) from half strength. The result of this study indicates that full strength MS basal medium offers a better option for the optimum growth for Treculia africana regeneration in vitro.

Keywords: medium strengths, Murashige and Skoog, Treculia africana, zygotic embryos

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Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thiago Luiz Mello Melato

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The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: accounting ratios, construction, financial performance, Brazil

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Authors: Abraham Kuruvilla

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Since the inception of Christianity, one of the most important precepts has been that of the ‘word becoming flesh.’ Incarnation, as we understand it, is that the ‘word became flesh.’ As we know, it is a commonly held understanding that the concept of Logos was borrowed from the Greek religion. Such understanding has dominated our thought process. This is problematic as it does not draw out the deep roots of Logos. The understanding of Logos also existed in religion such as Hinduism. For the Hindu faith, the understanding of Shabd is pivotal. It could be arguably equated with the understanding of the Logos. The paper looks into the connection of the primal Christian doctrine of the Logos with that of the Hindu understanding of Shabd. The methodology of the paper would be a comparative theological analysis with the New Testament understanding of the Logos with that of the understanding of Shabd as perceived in the different Vedas of the Hindu faith. The paper would come to the conclusion that there is a conceptual connectivity between Logos and the Shabd. As such the understanding of Logos cannot just be attributed to the Greek understanding of Logos, but rather it predates the Greek understanding of Logos by being connected to the Hindu understanding of Shabd. Accordingly, such comparison brings out the implication for a constructive dialogue between Christianity and the Hindu faith.

Keywords: Christianity, Hinudism, Logos, Shabd

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Authors: Yousef Rostami Gharainy

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We look at the late financial exhibitions of China and India utilizing a simple growth accounting framework that creates assessments of the commitment of work, capital, training, and aggregate variable profitability for the three parts of agribusiness, industry, and administrations and in addition for the total economy. Our examination consolidates late information updates in both nations and incorporates broad examination of the basic information arrangement. The development records demonstrate a generally square with division in each nation between the commitments of capital gathering and TFP to development in yield every specialist over the period 1980-2007, and an increasing speed of development when the period is separated at 1993. Be that as it may, the size of yield development in China is generally twofold that of India at the total level, and additionally higher in each of the three segments in both sub-periods. In China the post-1993 increasing speed was amassed generally in industry, which contributed about 61 percent of China’s total efficiency development. Interestingly, 48 percent of the development in India in the second sub-period came in administrations. Reallocation of specialists from farming to industry and administrations has contributed 1.3 rate focuses to efficiency development in every nation.

Keywords: China, India, growth accounting framework, work, capital, training, aggregate variable profitability

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Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

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This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

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Authors: Awet Araya

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Cochliobolus sativus ((anamorphic stage: Bipolaris sorokiniana (synonyms: Helminthosporium sorokinianum, Drechslera sorokiniana, and Helminthosporium sativum)) is an important pathogen of cereal crops. Many other grass species are also hosts for this fungus. Yield losses have been reported from many regions, especially where barley and wheat are commercially cultivated. The fungus has a worldwide distribution. The pathogen causes root rot, seedling blight, spot blotch, head blight, and black point. Environmental conditions affect disease development. Most of the time, fungus survives as mycelia and conidia. Pseudothecium of the fungus is not commonly encountered and probably not important in the epidemiology of the disease. The fungus can be in seed, soil, or in plant parts. Crop rotation, proper fertilization, reducing other stress factors, fungicide treatments, and resistant cultivars may be used for the control of the disease.

Keywords: Cochliobolus sativus, barley, cultivars, root rot

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Authors: Rosa Figueroa, Christopher Flores

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Text categorization is the problem of assigning a new document to a set of predetermined categories, on the basis of a training set of free-text data that contains documents whose category membership is known. To train a classification model, it is necessary to extract characteristics in the form of tokens that facilitate the learning and classification process. In text categorization, the feature extraction process involves the use of word sequences also known as N-grams. In general, it is expected that documents belonging to the same category share similar features. The Smith-Waterman (SW) algorithm is a dynamic programming algorithm that performs a local sequence alignment in order to determine similar regions between two strings or protein sequences. This work explores the use of SW algorithm as an alternative to feature extraction in text categorization. The dataset used for this purpose, contains 2,610 annotated documents with the classes Obese/Non-Obese. This dataset was represented in a matrix form using the Bag of Word approach. The score selected to represent the occurrence of the tokens in each document was the term frequency-inverse document frequency (TF-IDF). In order to extract features for classification, four experiments were conducted: the first experiment used SW to extract features, the second one used unigrams (single word), the third one used bigrams (two word sequence) and the last experiment used a combination of unigrams and bigrams to extract features for classification. To test the effectiveness of the extracted feature set for the four experiments, a Support Vector Machine (SVM) classifier was tuned using 20% of the dataset. The remaining 80% of the dataset together with 5-Fold Cross Validation were used to evaluate and compare the performance of the four experiments of feature extraction. Results from the tuning process suggest that SW performs better than the N-gram based feature extraction. These results were confirmed by using the remaining 80% of the dataset, where SW performed the best (accuracy = 97.10%, weighted average F-measure = 97.07%). The second best was obtained by the combination of unigrams-bigrams (accuracy = 96.04, weighted average F-measure = 95.97) closely followed by the bigrams (accuracy = 94.56%, weighted average F-measure = 94.46%) and finally unigrams (accuracy = 92.96%, weighted average F-measure = 92.90%).

Keywords: comorbidities, machine learning, obesity, Smith-Waterman algorithm

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Authors: Bahareh Yousefian, Laurel Smith Stvan

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Linguistic structures have two facades: form and meaning. These structures could have either literal meaning or figurative meaning (although it could also depend on the context in which that structure appears). The literal meaning is understandable more easily, but for the figurative meaning, a word or concept is understood from a different word or concept. In linguistic structures with a figurative meaning, it’s more difficult to relate their forms to the meanings than structures with literal meaning. In these cases, the relationship between form and figurative meaning could be studied from different perspectives. Various linguists have been curious about what happens in someone’s mind to understand figurative meaning through the forms; they have used different perspectives and theories to explain this process. It has been studied through cognitive linguistics as well, in which mind and mental activities are really important. In this viewpoint, meaning (in other words, conceptualization) is considered a mental process. In this descriptive-analytic study, 20 Persian compound nouns with figurative meanings have been collected from the Persian-language Moeen Encyclopedic Dictionary and other sources. Examples include [“Sofreh Xaneh”] (traditional restaurant) and [“Dast Yar”] (Assistant). These were studied in a cognitive semantics framework using “Conceptual Blending Theory” which hasn’t been tested on Persian compound nouns before. It was noted that “Conceptual Blending Theory” could lead to the process of understanding the figurative meanings of Persian compound nouns. Many cognitive linguists believe that “Conceptual Blending” is not only a linguistic theory but it’s also a basic human cognitive ability that plays important roles in thought, imagination, and even everyday life as well (though unconsciously). The ability to use mental spaces and conceptual blending (which is exclusive to humankind) is such a basic but unconscious ability that we are unaware of its existence and importance. What differentiates Conceptual Blending Theory from other ways of understanding figurative meaning, are arising new semantic aspects (emergent structure) that lead to a more comprehensive and precise meaning. In this study, it was found that Conceptual Blending Theory could explain reaching the figurative meanings of Persian compound nouns from their forms, such as [talkative for compound word of “Bolbol + Zabani” (nightingale + tongue)] and [wage for compound word of “Dast + Ranj” (hand + suffering)].

Keywords: cognitive linguistics, conceptual blending, figurative meaning, Persian compound nouns

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Authors: Sandra Rigot, Samira Demaria, Frederic Lemaire

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The starting point of this research is the contemporary capitalist paradox: there is a real scarcity of long term investment despite the boom of potential long term investors. This gap represents a major challenge: there are important needs for long term financing in developed and emerging countries in strategic sectors such as energy, transport infrastructure, information and communication networks. Moreover, the recent financial and sovereign debt crises, which have respectively reduced the ability of financial banking intermediaries and governments to provide long term financing, questions the identity of the actors able to provide long term financing, their methods of financing and the most appropriate forms of intermediation. The issue of long term financing is deemed to be very important by the EU Commission, as it issued a 2013 Green Paper (GP) on long-term financing of the EU economy. Among other topics, the paper discusses the impact of the recent regulatory reforms on long-term investment, both in terms of accounting (in particular fair value) and prudential standards for banks. For banks, prudential and accounting standards are also crucial. Fair value is indeed well adapted to the trading book in a short term view, but this method hardly suits for a medium and long term portfolio. Banks’ ability to finance the economy and long term projects depends on their ability to distribute credit and the way credit is valued (fair value or amortised cost) leads to different banking strategies. Furthermore, in the banking industry, accounting standards are directly connected to the prudential standards, as the regulatory requirements of Basel III use accounting figures with prudential filter to define the needs for capital and to compute regulatory ratios. The objective of these regulatory requirements is to prevent insolvency and financial instability. In the same time, they can represent regulatory constraints to long term investing. The balance between financial stability and the need to stimulate long term financing is a key question raised by the EU GP. Does fair value accounting contributes to short-termism in the investment behaviour? Should prudential rules be “appropriately calibrated” and “progressively implemented” not to prevent banks from providing long-term financing? These issues raised by the EU GP lead us to question to what extent the main regulatory requirements incite or constrain banks to finance long term projects. To that purpose, we study the 292 responses received by the EU Commission during the public consultation. We analyze these contributions focusing on particular questions related to fair value accounting and prudential norms. We conduct a two stage content analysis of the responses. First, we proceed to a qualitative coding to identify arguments of respondents and subsequently we run a quantitative coding in order to conduct statistical analyses. This paper provides a better understanding of the position that a large panel of European stakeholders have on these issues. Moreover, it adds to the debate on fair value accounting and its effects on prudential requirements for banks. This analysis allows us to identify some short term bias in banking regulation.

Keywords: basel 3, fair value, securitization, long term investment, banks, insurers

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Authors: C. Gallottini, W. Di Mari, A. Amaddeo, K. Barbaro, A. Dolci, G. Dolci, L. Gallottini, G. Barraco, S. Eramo

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A group of 10 dogs (group A) with Periodontal Disease in the third stage, were subjected to regenerative therapy of periodontal tissues, by use of nano hydroxy apatite (NHA). These animals induced by general anesthesia, where treated by ultrasonic scaling, root planning, and at the end by a mucogingival flap in which it was applied NHA. The flap was closed and sutured with simple steps. Another group of 10 dogs (group B), control group, was treated only by scaling and root planning. No patient was subjected to antibiotic therapy. After three months, a check was made by inspection of the oral cavity, radiography and bone biopsy at the alveolar level. Group A showed a total restitutio ad integrum of the periodontal structures, and in group B still mild gingivitis in 70% of cases and 30% of the state remains unchanged. Numerous experimental studies both in animals and humans have documented that the grafts of porous hydroxyapatite are rapidly invaded by fibrovascular tissue which is subsequently converted into mature lamellar bone tissue by activating osteoblast. Since we acted on the removal of necrotic cementum and rehabilitating the root tissue by polishing without intervention in the ligament but only on anatomical functional interface of cement-blasts, we can connect the positive evolution of the clinical-only component of the cement that could represent this perspective, the only reason that Periodontal Disease become a Cement Disease, while all other clinical elements as nothing more than a clinical pathological accompanying.

Keywords: nanoidroxiaphatite, parodontal disease, cement disease, regenerative therapy

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Authors: Khalid Alshallash

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Small fragments of the roots of some Rumex species including R. obtusifolius and R. crispus have been found to regenerate readily, contributing to the severity of infestations by these very common, widespread and difficult to control perennial weeds of agricultural crops and grasslands. Their root fragments are usually created during routine agricultural practices. We found that fresh root fragments of both species containing 65-70 % of moisture, progressively lose their moisture content when desiccated under controlled growth room conditions matching summer weather of southeast England, with the greatest reduction occurring in the first 48 hours. Probability of shoot emergence and the time taken for emergence in glasshouse conditions were also reduced significantly by desiccation, with R. obtusifolius least affected up to 48-hour. However, the effects converged after 120 hours. In contrast, R. obtusifolius was significantly slower to emerge after up to 48 hours desiccation, again effects converging after longer periods, R. crispus entirely failed to emerge at 120 hours. The dry weight of emerged shoots was not significantly different between the species, until desiccated for 96 hours when R. obtusifolius was significantly reduced. At 120 hours, R. obtusifolius did not emerge. In outdoor trials, desiccation for 24 or 48 hours had less effect on emergence when planted at the soil surface or up to 10 cm of depth, compared to deeper plantings. In both species, emergence was significantly lower when desiccated fragments were planted at 15 or 20 cm. Time taken for emergence was not significantly different between the species until planted at 15 or 20 cm when R. obtusifolius was slower than R. crispus and reduced further by increasing desiccation. Similar variation in effects of increasing soil depth interacting with increasing desiccation was found in reductions in dry weight, the number of tillers and leaf area, with R obtusifolius generally but not exclusively better able to withstand more extreme trial conditions. Our findings suggest that infestations of these highly troublesome weeds may be partly controlled by appropriate agricultural practices, notably exposing cut fragments to drying environmental conditions followed by deep burial.

Keywords: regeneration, root fragment, rumex crispus, rumex obtusifolius

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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: Nevena Jakovčević Stor, Ivan Slapničar

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Any polynomial can be expressed as a characteristic polynomial of a complex symmetric arrowhead matrix. This expression is not unique. If the polynomial is real with only real distinct roots, the matrix can be chosen as real. By using accurate forward stable algorithm for computing eigen values of real symmetric arrowhead matrices we derive a forward stable algorithm for computation of roots of such polynomials in O(n^2 ) operations. The algorithm computes each root to almost full accuracy. In some cases, the algorithm invokes extended precision routines, but only in the non-iterative part. Our examples include numerically difficult problems, like the well-known Wilkinson’s polynomials. Our algorithm compares favorably to other method for polynomial root-finding, like MPSolve or Newton’s method.

Keywords: roots of polynomials, eigenvalue decomposition, arrowhead matrix, high relative accuracy

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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: Amjad Naveed

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This study analysed the role of structural change in the process of labour productivity convergence at country and regional levels. Many forms of structural changes occurred within the European Union (EU) countries i.e. variation in sectoral employment share, changes in demand for products, variations in trade patterns and advancement in technology which may have an influence on the process of convergence. Earlier studies on convergence have neglected the role of structural changes which can have resulted in different conclusion on the nature of convergence. The contribution of this study is to examine the role of structural change in testing labour productivity convergence at various levels. For the empirical purpose, the data of 19 EU countries, 259 regions and 6 industries is used for the period of 1991-2009. The results indicate that convergence varies across regional and country levels for different industries when considered the role of structural change.

Keywords: labor produvitivty, convergence, structural change, panel unit root

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Authors: Wanqing He

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The current study explores aspects of exploratory behaviors and social capacities in urban Chinese infants to examine whether these factors mediate the link between infant walking and receptive and productive vocabularies. The linkage between the onset of walking and language attainment proves solid, but little is known about the factors that drive such link. This study examined whether joint attention, gesture use, and object activities mediate the association between locomotion and language development. Results showed that both the frequency (p = .05) and duration (p = .03) of carrying an object are strong mediators that afford opportunities for word comprehension. Also, accessing distal objects may be beneficial to infants’ language expression. Further studies on why object carrying may account for word comprehension and why infants with autism could not benefit from walking onset in terms of language development may yield valuable clinical implications.

Keywords: exploratory behaviors, infancy, language acquisition, motor development, social communicative skills

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Authors: Edmar N. Franquera, Renato C. Mabesa, Rene Rafael C. Espino, Edralina P. Serrano, Eduardo P. Paningbatan Jr.

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The potential of growing lettuce with different colored plastic mulch silver (control), red, orange, yellow and green was evaluated using two lettuce varieties, Looseleaf and Romaine. The experiment was laid out on split plot design following the Randomized Complete Block Design. The Looseleaf variety had better performance in terms of plant fresh weight, leaf fresh weight, leaf dry weight, root length, plant height and yield. However, better response was observed in Romaine in terms of leaf diameter, leaf length, root dry weight and root fresh weight. The color of the mulch reflected different qualities of light and hence the quality of absorbed light by the lettuce plants. A higher Far red and red ratio (FR:R) was obtained from green plastic mulch which was followed by the red plastic mulch. The different colored plastic mulch affected the growth and developmental responses of leaf lettuce morphological and leaf anatomical characteristics. Data in all growth morphological and yield parameters showed that those grown with red plastic mulch had better response and had longer stomates than those lettuce grown with the other colored plastic mulch. The soil temperature 10 cm below the plastic mulch was significantly influenced by the color of the mulch. The red plastic mulch had the highest soil temperature recorded while the lowest soil temperature recorded was within the yellow plastic mulch.

Keywords: anatomical, lettuce, morpholological, plastic mulch

Procedia PDF Downloads 517

Authors: Athanasios Karasimos, Vasiliki Makri

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This research focuses on the design and development of the first text Corpus based on Board Game Rulebooks (BGRC) with direct application on the morphological analysis of neologisms and tendencies in word-formation processes. Corpus linguistics is a dynamic field that examines language through the lens of vast collections of texts. These corpora consist of diverse written and spoken materials, ranging from literature and newspapers to transcripts of everyday conversations. By morphologically analyzing these extensive datasets, morphologists can gain valuable insights into how language functions and evolves, as these extensive datasets can reflect the byproducts of inflection, derivation, blending, clipping, compounding, and neology. This entails scrutinizing how words are created, modified, and combined to convey meaning in a corpus of challenging, creative, and straightforward texts that include rules, examples, tutorials, and tips. Board games teach players how to strategize, consider alternatives, and think flexibly, which are critical elements in language learning. Their rulebooks reflect not only their weight (complexity) but also the language properties of each genre and subgenre of these games. Board games are a captivating realm where strategy, competition, and creativity converge. Beyond the excitement of gameplay, board games also spark the art of word creation. Word games, like Scrabble, Codenames, Bananagrams, Wordcraft, Alice in the Wordland, Once uUpona Time, challenge players to construct words from a pool of letters, thus encouraging linguistic ingenuity and vocabulary expansion. These games foster a love for language, motivating players to unearth obscure words and devise clever combinations. On the other hand, the designers and creators produce rulebooks, where they include their joy of discovering the hidden potential of language, igniting the imagination, and playing with the beauty of words, making these games a delightful fusion of linguistic exploration and leisurely amusement. In this research, more than 150 rulebooks in English from all types of modern board games, either language-independent or language-dependent, are used to create the BGRC. A representative sample of each genre (family, party, worker placement, deckbuilding, dice, and chance games, strategy, eurogames, thematic, role-playing, among others) was selected based on the score from BoardGameGeek, the size of the texts and the level of complexity (weight) of the game. A morphological model with morphological networks, multi-word expressions, and word-creation mechanics based on the complexity of the textual structure, difficulty, and board game category will be presented. In enabling the identification of patterns, trends, and variations in word formation and other morphological processes, this research aspires to make avail of this creative yet strict text genre so as to (a) give invaluable insight into morphological creativity and innovation that (re)shape the lexicon of the English language and (b) test morphological theories. Overall, it is shown that corpus linguistics empowers us to explore the intricate tapestry of language, and morphology in particular, revealing its richness, flexibility, and adaptability in the ever-evolving landscape of human expression.

Keywords: board game rulebooks, corpus design, morphological innovations, neologisms, word-formation processes

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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: Baran Johansson

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This PhD dissertation aimed to explore children’s writing and reading in L1 (Persian) and L2 (Swedish). It adds new perspectives to reading and writing studies of bilingual biscriptal children with and without reading and writing difficulties (RWD). The study used standardised tests to examine linguistic and cognitive skills related to word reading and writing fluency in both languages. Furthermore, all participants produced two texts (one descriptive and one narrative) in each language. The writing processes and the writing product of these children were explored using logging methodologies (Eye and Pen) for both languages. Furthermore, this study investigated how two bilingual children with RWD presented themselves through writing across their languages. To my knowledge, studies utilizing standardised tests and logging tools to investigate bilingual children’s word reading and writing fluency across two different alphabetic scripts are scarce. There have been few studies analysing how bilingual children construct meaning in their writing, and none have focused on children who write in two different alphabetic scripts or those with RWD. Therefore, some aspects of the systemic functional linguistics (SFL) perspective were employed to examine how two participants with RWD created meaning in their written texts in each language. The results revealed that children with and without RWD had higher writing fluency in all measures (e.g. text lengths, writing speed) in their L2 compared to their L1. Word reading abilities in both languages were found to influence their writing fluency. The findings also showed that bilingual children without reading difficulties performed 1 standard deviation below the mean when reading words in Persian. However, their reading performance in Swedish aligned with the expected age norms, suggesting greater efficient in reading Swedish than in Persian. Furthermore, the results showed that the level of orthographic depth, consistency between graphemes and phonemes, and orthographic features can probably explain these differences across languages. The analysis of meaning-making indicated that the participants with RWD exhibited varying levels of difficulty, which influenced their knowledge and usage of writing across languages. For example, the participant with poor word recognition (PWR) presented himself similarly across genres, irrespective of the language in which he wrote. He employed the listing technique similarly across his L1 and L2. However, the participant with mixed reading difficulties (MRD) had difficulties with both transcription and text production. He produced spelling errors and frequently paused in both languages. He also struggled with word retrieval and producing coherent texts, consistent with studies of monolingual children with poor comprehension or with developmental language disorder. The results suggest that the mother tongue instruction provided to the participants has not been sufficient for them to become balanced biscriptal readers and writers in both languages. Therefore, increasing the number of hours dedicated to mother tongue instruction and motivating the children to participate in these classes could be potential strategies to address this issue.

Keywords: reading, writing, reading and writing difficulties, bilingual children, biscriptal

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Authors: Recep Duzsoz, Elif Bilgir, Derya Yildirim, Ozlem Gormez

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Radicular cysts develop in the root apex of tooth that is devitalized. Cysts are pathologic lesions with an epithelial lining encapsulated by connective tissue. Radicular cysts originate from epithelial remnants of the periodontal ligament in the root apex as a result of inflammation. They are most commonly observed in the maxillary anterior region, among men and in the third decade of life. Radiographically, they are seen as ovoid radiolucent lesions surrounded by a thin radioopaque margin. In this case, series was carried out in 15 radicular cysts of the jaws diagnosed in individuals. The cysts were evaluated age, sex, and localization. 12 of the cysts were localized in the maxillae, 3 of them were localised in the mandible. The female/male ratio of the lesions was 1/2. In conclusion, we evaluated age, localization and sex distribution of radicular cysts in this study. The knowledge of the features of the jaw cysts is a basic aspect to achieve diagnosis, complications and proper treatment.

Keywords: radicular cyst, jaws, CBCT, treatment

Procedia PDF Downloads 259