Search results for: root word of accounting hasaba

Authors: Hafiz Awais Ahmad

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This paper aims to examine the root causes of gender-based violence (GBV) in Pakistan and proposes strategies to address this issue. Using a qualitative approach, this study analyzed data from various sources, including interviews with survivors of GBV and experts in the field. The findings revealed that GBV in Pakistan is deeply rooted in patriarchal attitudes and practices, economic insecurity, lack of education, and limited access to justice. The study recommends a multi-faceted approach to address GBV, including legislative reforms, awareness-raising campaigns, economic empowerment, and improved access to justice for survivors. Furthermore, the study highlights the importance of engaging men and boys in efforts to address GBV and promote gender equality. The findings of this study have important implications for policy-makers, practitioners, and researchers working towards ending GBV in Pakistan.

Keywords: gender-based violence, Pakistan, legislative reforms, advocacy

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Authors: Mohammad Ba’azm

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The self-referentiality method as the missing ring of the Qur’an by Qur’an’s interpretation has a precise application at the level of the Quranic vocabulary, but after entering the domain of the verses, chapters and the whole Qur’an, it reveals its defect. Self-referentiality cannot show the clear concept of the Quranic scriptures, unlike the Qur’an by Qur’an’s interpretation method that guides us to the comprehension and exact hermeneutics. The Qur’an by Qur’an’s interpretation is a solid way of comprehension of the verses of the Qur'an and does not use external resources to provide implications and meanings with different theoretical and practical supports. In this method, theoretical supports are based on the basics and modalities that support and validate the legitimacy and validity of the interpretive method discussed, and the practical supports also relate to the practitioners of the religious elite. The combination of these two methods illustrates the exact understanding of the Qur'an at the level of Quranic verses, chapters, and the whole Qur’an. This study by examining the word 'book' in the Qur'an shows the difference between the two methods, and the necessity of attachment of these, in order to attain a desirable level for comprehensions meaning of the Qur'an. In this article, we have proven that by aspects of the meaning of the Quranic words, we cannot say any word has an exact meaning.

Keywords: Qur’an’s hermeneutic, self-referentiality, The Qur’an by Qur’an’s Interpretation, polysemy

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Authors: Solomon Yokamo, Dianjun Lu, Xiaoqin Chen, Huoyan Wang

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The current ‘high input-high output’ nutrient management model based on homogenous spreading over the entire soil surface remains a key challenge in China’s farming systems, leading to low fertilizer use efficiency and environmental pollution. Localized placement of fertilizer (LPF) to crop root zones has been proposed as a viable approach to boost crop production while protecting environmental pollution. To assess the potential benefits of LPF on three major crops—wheat, rice, and maize—a comprehensive meta-analysis was conducted, encompassing 85 field studies published from 2002-2023. We further validated the practicability and feasibility of one-time root zone N management based on LPF for the three field crops. The meta-analysis revealed that LPF significantly increased the yields of the selected crops (13.62%) and nitrogen recovery efficiency (REN) (33.09%) while reducing cumulative nitrous oxide (N₂O) emission (17.37%) and ammonia (NH₃) volatilization (60.14%) compared to the conventional surface application (CSA). Higher grain yield and REN were achieved with an optimal fertilization depth (FD) of 5-15 cm, moderate N rates, combined NPK application, one-time deep fertilization, and coarse-textured and slightly acidic soils. Field validation experiments showed that localized one-time root zone N management without topdressing increased maize (6.2%), rice (34.6%), and wheat (2.9%) yields while saving N fertilizer (3%) and also increased the net economic benefits (23.71%) compared to CSA. A soil incubation study further proved the potential of LPF to enhance the retention and availability of mineral N in the root zone over an extended period. Thus, LPF could be an important fertilizer management strategy and should be extended to other less-developed and developing regions to win the triple benefit of food security, environmental quality, and economic gains.

Keywords: grain yield, LPF, NH₃ volatilization, N₂O emission, N recovery efficiency

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Authors: Piacentini Diego, Della Rovere Federica, Fattorini Laura, Lanni Francesca, Cittadini Martina, Altamura Maria Maddalena, Falasca Giuseppina

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Plants have evolved sophisticated mechanisms to cope with environmental cues. Changes in intracellular content and distribution of phytohormones, such as the auxin indole-3-acetic acid (IAA), have been involved in morphogenic adaptation to environmental stresses. In addition to phytohormones, plants can rely on a plethora of small signal molecules able to promptly sense and transduce the stress signals, resulting in morpho/physiological responses thanks also to their capacity to modulate the levels/distribution/reception of most hormones. Among these signaling molecules, nitrogen monoxide (nitric oxide – NO) is a critical component in several plant acclimation strategies to both biotic and abiotic stresses. Depending on its levels, NO increases plant adaptation by enhancing the enzymatic or non-enzymatic antioxidant systems or by acting as a direct scavenger of reactive oxygen/nitrogen (ROS/RNS) species produced during the stress. In addition, exogenous applications of NO-specific donor compounds showed the involvement of the signal molecule in auxin metabolism, transport, and signaling, under both physiological and stress conditions. However, the complex mechanisms underlying NO action in interacting with phytohormones, such as auxins, during metal stress responses are still poorly understood and need to be better investigated. Emphasis must be placed on the response of the root system since it is the first plant organ system to be exposed to metal soil pollution. The monocot Oryza sativa L. (rice) has been chosen given its importance as a stable food for some 4 billion people worldwide. In addition, increasing evidence has shown that rice is often grown in contaminated paddy soils with high levels of heavy metal cadmium (Cd) and metalloid arsenic (As). The facility through which these metals are taken up by rice roots and transported to the aerial organs up to the edible caryopses makes rice one of the most relevant sources of these pollutants for humans. This study aimed to evaluate if NO has a mitigatory activity in the roots of rice seedlings against Cd or As toxicity and to understand if this activity requires interactions with auxin. Our results show that exogenous treatments with the NO-donor SNP alleviate the stress induced by Cd, but not by As, in in-vitro-grown rice seedlings through increased intracellular root NO levels. The damages induced by the pollutants include root growth inhibition, root histological alterations and ROS (H2O2, O2●ˉ), and RNS (ONOOˉ) production. Also, SNP treatments mitigate both the root increase in root IAA levels and the IAA alteration in distribution monitored by the OsDR5::GUS system due to the toxic metal exposure. Notably, the SNP-induced mitigation of the IAA homeostasis altered by the pollutants does not involve changes in the expression of OsYUCCA1 and ASA2 IAA-biosynthetic genes. Taken together, the results highlight a mitigating role of NO in the rice root system, which is pollutant-specific, and involves the interaction of the signal molecule with both IAA and brassinosteroids at different (i.e., transport, levels, distribution) and multiple levels (i.e., transcriptional/post-translational levels). The research is supported by Progetti Ateneo Sapienza University of Rome, grant number: RG120172B773D1FF

Keywords: arsenic, auxin, cadmium, nitric oxide, rice, root system

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Authors: Majid Gharaipour Abbasabad

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This research is studying the effects that various densities of Zeatin, and BA hormones may have on the scale of transformation of plant nodes to new shoots, among seedlings produced by seed germination, and also surveys the amount of produced shoots and their lengths, inside the specific Olive seed lab medium (OM). It is also concerned with the effects that various densities of IBA hormone, and inoculating the shoots with Agrobacterium Rhizogenez A4 can have on shoots' root production. This is a totally random research, and each attendance group has had three occurrences, and ten samples per a hectare. The average amounts have been compared using Duncan's test method, which was done in 5% level. The results indicated that the highest rate of transformation of micro samples to shoots happened in the seed germination environments, containing Zetain with 5 mg, and also 15 mg per a liter densities. (respectively, 95% and 94%), while the highest rate of plants' stem production ,in micro samples, happened in the lab medium environments with 5mg per a liter Zetain density (4.5). In lab medium environments with 15 mg Zetain per liter, a decrease was observed in the number of produced stems (3.88). According to the produced stems' lenght, the longest stem length was observed in environments with 5 mg and also 15 mg per a liter Zetain, and 25 mg per a liter BA densities (respectively, 8.45 cm, 45.66 cm, 8.53 cm). Meanwhile, the lowest amount of transformation of micro samples to shoots, the lowest number of produced shoots, and the shortest shoots were observed in the environments without any hormones (respectively, 3.32 cm, 1.13, 19.66%). The results of root production in Olive indicated that attendance groups which were exposed to different hormones did not vary, and Agrobacterium Rhizogenez A4 had no effect on them, as well. The lowest root's growth rate (22%) happened in environments without any hormones and also, in environment with Agrobacterium Rhizogenez A4 (19.66%). The largest number of roots was observed in the environments, containing Agrobacterium Rhizogenez A4 plus IBA (10 mg/l) and Agrobacterium Rhizogenez A4 plus IBA (10 mg/l), (respectively, 8.46 and 8.70), which had a significant difference with environments merely containing 10 mg and 20 mg of IBA per a litre (respectively, 3.06 and 3.2). So it can be concluded that even though Agrobacterium Rhizogenez A4 had no impact on root's growth among shoots, it had an impact on the number of produced roots. It should be noted that even when the environment contained merely Agrobacterium Rhizogenez A4 without any hormones, only (1.16) roots were produced, which is significantly different from the attendance group with hormones (1.06).

Keywords: olive-effect of hormones-germination of seed, densities of zeatin, BA hormones, agriculture

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Authors: Ghulam Muhammad Ali

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Unveiling of genes involved in drought and root architecture using transcriptomic analyses remained fragmented for further improvement of wheat through genome editing. The purpose of this research endeavor was to unveil the variations in different genes implicated in drought tolerance and root architecture in wheat through RNA-seq data analysis. In this study seedlings of 8 days old, 6 cultivars of wheat namely, Batis, Blue Silver, Local White, UZ888, Chakwal 50 and Synthetic wheat S22 were subjected to transcriptomic analysis for root and shoot genes. Total of 12 RNA samples was sequenced by Illumina. Using updated wheat transcripts from Ensembl and IWGC references with 54,175 gene models, we found that 49,621 out of 54,175 (91.5%) genes are expressed at an RPKM of 0.1 or more (in at least 1 sample). The number of genes expressed was higher in Local White than Batis. Differentially expressed genes (DEG) were higher in Chakwal 50. Expression-based clustering indicated conserved function of DRO1and RPK1 between Arabidopsis and wheat. Dendrogram showed that Local White is sister to Chakwal 50 while Batis is closely related to Blue Silver. This study flaunts transcriptomic sequence variations in different cultivars that showed mutations in genes associated with drought that may directly contribute to drought tolerance. DRO1 and RPK1 genes were fetched/isolated for genome editing. These genes are being edited in wheat through CRISPR-Cas9 for yield enhancement.

Keywords: transcriptomic, wheat, genome editing, drought, CRISPR-Cas9, yield enhancement

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Authors: Jessica Arthur, Duke Amegah, Kingsley Akenten Wiafe

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Background: Vanilla planifolia is the only edible fruit of the orchid family (Orchidaceae) among the over 35,000 Orchidaceae species found worldwide. In Ghana, Vanilla was discovered in the wild, but it is underutilized for commercial production, most likely due to a lack of knowledge on the best NAA and BAP combinations for in vitro propagation to promote successfully regenerated plant acclimatization. The growing interest and global demand for elite Vanilla planifolia plants and natural vanilla flavour emphasize the need for an effective industrial-scale micropropagation protocol. Tissue culture systems are increasingly used to grow disease-free plants and reliable in vitro methods can also produce plantlets with typically modest proliferation rates. This study sought to develop an efficient protocol for in vitro propagation of vanilla using nodal explants by testing different concentrations of NAA and BAP, for the proliferation of the entire plant. Methods: Nodal explants with dormant axillary buds were obtained from year-old laboratory-grown Vanilla planifolia plants. MS media was prepared with a nutrient stock solution (containing macronutrients, micronutrients, iron solution and vitamins) and semi-solidified using phytagel. It was supplemented with different concentrations of NAA and BAP to induce multiple shoots and roots (0.5mg/L BAP with NAA at 0, 0.5, 1, 1.5, 2.0mg/L and vice-versa). The explants were sterilized, cultured in labelled test tubes and incubated at 26°C ± 2°C with 16/8 hours light/dark cycle. Data on shoot and root growth, leaf number, node number, and survival percentage were collected over three consecutive two-week periods. The data were square root transformed and subjected to ANOVA and LSD at a 5% significance level using the R statistical package. Results: Shoots emerged at 8 days and roots at 12 days after inoculation with 94% survival rate. It was discovered that for the NAA treatments, MS media supplemented with 2.00 mg/l NAA resulted in the highest shoot length (10.45cm), maximum root number (1.51), maximum shoot number (1.47) and the highest number of leaves (1.29). MS medium containing 1.00 mg/l NAA produced the highest number of nodes (1.62) and root length (14.27cm). Also, a similar growth pattern for the BAP treatments was observed. MS medium supplemented with 1.50 mg/l BAP resulted in the highest shoot length (14.98 cm), the highest number of nodes (4.60), the highest number of leaves (1.75) and the maximum shoot number (1.57). MS medium containing 0.50 mg/l BAP and 1.0 mg/l BAP generated a maximum root number (1.44) and the highest root length (13.25cm), respectively. However, the best concentration combination for maximizing shoot and root was media containing 1.5mg/l BAP combined with 0.5mg/l NAA, and 1.0mg/l NAA combined with 0.5mg/l of BAP respectively. These concentrations were optimum for in vitro growth and production of Vanilla planifolia. Significance: This study presents a standardized protocol for labs to produce clean vanilla plantlets, enhancing cultivation in Ghana and beyond. It provides insights into Vanilla planifolia's growth patterns and hormone responses, aiding future research and cultivation.

Keywords: Vanilla planifolia, In vitro propagation, plant hormones, MS media

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Authors: S. A. Nirmal, J. M. Ingale, G. S. Asane, S. C. Pal, Subhash C. Mandal

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The present work was undertaken to determine the effects of Amaranthus roxburghianus Nevski. (Amaranthaceae) root alone and in combination with piperine in treating ulcerative colitis (UC) in mice. Swiss albino mice were divided into seven groups (n = 6). Standard group received prednisolone (5 mg/kg, i.p.). Treatment groups received hydroalcoholic extract of roots of A. roxburghianus (50 and 100 mg/kg, p.o.) and a combination of hydroalcoholic extract of roots of A. roxburghianus (50 and 100 mg/kg, p.o.) and piperine (5 mg/kg, p.o.). Ulcer index, colitis severity, myeloperoxidase (MPO), malondialdehyde and glutathione were estimated from blood and tissue. Column chromatography of the extract was done and purified fractions were analyzed by gas chromatography-mass spectroscopy (GC-MS). Treatment with the combination of hydroalcoholic extract of A. roxburghianus and piperine showed minimal ulceration, hemorrhage, necrosis and leucocyte infiltration by histopathological observation. Acetic acid increased MPO levels in blood and colon tissue to 355 U/mL and 385 U/mg, respectively. The combination of hydroalcoholic extract (100 mg/kg) and piperine (5 mg/kg) significantly decreased MPO in blood and tissue to 182 U/mL and 193 U/mg, respectively. Similarly, this combination significantly reduced MPO and increased glutathione levels in blood and tissue. Various phytoconstituents were detected by GC-MS. The combination of hydroalcoholic extract and piperine is effective in the treatment of UC and the effects are comparable with the standard drug prednisolone. 4H-pyran-4-one, 2,3-dihydro-3,5-dihydroxy-6-methyl, eugenol and benzene, and 1-(1,5-dimethyl-4-hexenyl)-4-methyl are reported having analgesic, anti-inflammatory, and antioxidant properties; they may play a role in the biological activity of A. roxburghianus root.

Keywords: Amaranthus roxburghianus, ulcerative colitis, anti-inflammatory, ulcerative colitis

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Authors: Jane E. Mullen, Kevin Kelloway, Ann Rhéaume-Brüning

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The purpose of this study is to examine the effects of perceived leader word-action alignment on subordinate extra-role safety behavior. Using survey data gathered from a sample of nurses employed in health care facilities located in Eastern Canada (n = 192), the effects of perceived word-action alignment (measured as the cross product of leaders speaking positively about safety and acting safely) on nurse safety participation was examined. Moderated regression analysis resulted in the significant (p < .01) prediction of nurse safety participation by the interaction term. Analysis of the simple slopes comprising the interaction term suggests that positively speaking about safety only predicted safety participation when leaders were also perceived by subordinates as acting safely. The results provide empirical support for the importance of the perceived alignment between leaders’ words, or espoused safety values and priorities, and their actions. Practical implications for safety leadership training are discussed.

Keywords: leadership, safety participation, safety performance, safety training

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Authors: Vincent Ballola, Raymund Dilan, Thelma Palaoag

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The Smart Online Library Catalog System with Query Expansion seeks to address the low usage of the library because of the emergence of the Internet. Library users are not accustomed to catalog systems that need a query to have the exact words without any mistakes for decent results to appear. The graphical user interface of the current system has a rather skewed learning curve for users to adapt with. With a simple graphical user interface inspired by Google, users can search quickly just by inputting their query and hitting the search button. Because of the query expansion techniques incorporated into the new system such as stemming, thesaurus search, and weighted search, users can have more efficient results from their query. The system will be adding the root words of the user's query to the query itself which will then be cross-referenced to a thesaurus database to search for any synonyms that will be added to the query. The results will then be arranged by the number of times the word has been searched. Online queries will also be added to the results for additional references. Users showed notable increases in efficiency and usability due to the familiar interface and query expansion techniques incorporated in the system. The simple yet familiar design led to a better user experience. Users also said that they would be more inclined in using the library because of the new system. The incorporation of query expansion techniques gives a notable increase of results to users that in turn gives them a wider range of resources found in the library. Used books mean more knowledge imparted to the users.

Keywords: query expansion, catalog system, stemming, weighted search, usability, thesaurus search

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Authors: Dileep Kumar Gupta, Rajendra Prasad, Pradeep Kumar, Varun Narayan Mishra, Ajeet Kumar Vishwakarma, Prashant K. Srivastava

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An approach was evaluated for the retrieval of soil moisture of bare soil surface using bistatic scatterometer data in the angular range of 200 to 700 at VV- and HH- polarization. The microwave data was acquired by specially designed X-band (10 GHz) bistatic scatterometer. The linear regression analysis was done between scattering coefficients and soil moisture content to select the suitable incidence angle for retrieval of soil moisture content. The 250 incidence angle was found more suitable. The support vector regression analysis was used to approximate the function described by the input-output relationship between the scattering coefficient and corresponding measured values of the soil moisture content. The performance of support vector regression algorithm was evaluated by comparing the observed and the estimated soil moisture content by statistical performance indices %Bias, root mean squared error (RMSE) and Nash-Sutcliffe Efficiency (NSE). The values of %Bias, root mean squared error (RMSE) and Nash-Sutcliffe Efficiency (NSE) were found 2.9451, 1.0986, and 0.9214, respectively at HH-polarization. At VV- polarization, the values of %Bias, root mean squared error (RMSE) and Nash-Sutcliffe Efficiency (NSE) were found 3.6186, 0.9373, and 0.9428, respectively.

Keywords: bistatic scatterometer, soil moisture, support vector regression, RMSE, %Bias, NSE

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Authors: Kiran Baldavoo, Mishelle Doorasamy

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Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.

Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa

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Authors: Nor Hidayah Reduwan, Jira Chindasombatjaroen, Suchaya Pornprasersuk-Damrongsri, Sopee Pomsawat

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INTRODUCTION: Odontogenic keratocyst (OKC) remain as a controversial pathologic entity under the scrutiny of many researchers and maxillofacial surgeons alike. The high recurrence rate and relatively aggressive nature of this lesion demand a meticulous analysis of the radiographic characteristic of OKC leading to the formulation of an accurate diagnosis. OBJECTIVE: This study aims to determine the radiographic characteristic of odontogenic keratocyst (OKC) using conventional radiographs and cone beam computed tomography (CBCT) images. MATERIALS AND METHODS: Patients histopathologically diagnosed as OKC from 2003 to 2016 by Oral and Maxillofacial Pathology Department were retrospectively reviewed. Radiographs of these cases from the archives of the Department of Oral and Maxillofacial Radiology, Faculty of Dentistry Mahidol University were retrieved. Assessment of the location, shape, border, cortication, locularity, the relationship of lesion to embedded tooth, displacement of adjacent tooth, root resorption and bony expansion of the lesion were conducted. RESULTS: Radiographs of 91 patients (44 males, 47 females) with the mean age of 31 years old (10 to 84 years) were analyzed. Among all patients, 5 cases were syndromic patients. Hence, a total of 103 OKCs were studied. The most common location was at the ramus of mandible (32%) followed by posterior maxilla (29%). Most cases presented as a well-defined unilocular radiolucency with smooth and corticated border. The lesion was in associated with embedded tooth in 48 lesions (47%). Eighty five percent of embedded tooth are impacted 3rd molar. Thirty-seven percentage of embedded tooth were entirely encapsulated in the lesion. The lesion attached to the embedded tooth at the cementoenamel junction (CEJ) in 40% and extended to part of root in 23% of cases. Teeth displacement and root resorption were found in 29% and 6% of cases, respectively. Bony expansion in bucco-lingual dimension was seen in 63% of cases. CONCLUSION: OKCs were predominant in the posterior region of the mandible with radiographic features of a well-defined, unilocular radiolucency with smooth and corticated margin. The lesions might relate to an embedded tooth by surrounding an entire tooth, attached to the CEJ level or extending to part of root. Bony expansion could be found but teeth displacement and root resorption were not common. These features might help in giving the differential diagnosis.

Keywords: cone beam computed tomography, imaging dentistry, odontogenic keratocyst, radiographic features

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Authors: Catarina Cruz, Ana Breda

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Tiling problems have been capturing the attention of many mathematicians due to their real-life applications. In this study, we deal with tilings of Zⁿ by Lee spheres, where n is a positive integer number, being these tilings related with error correcting codes on the transmission of information over a noisy channel. We focus our attention on the question ‘for what values of n and r does the n-dimensional Lee sphere of radius r tile Zⁿ?’. It seems that the n-dimensional Lee sphere of radius r does not tile Zⁿ for n ≥ 3 and r ≥ 2. Here, we prove that is not possible to tile Z⁷ with Lee spheres of radius 2 presenting a proof based on a combinatorial method and faithful to the geometric idea of the problem. The non-existence of such tilings has been studied by several authors being considered the most difficult cases those in which the radius of the Lee spheres is equal to 2. The relation between these tilings and error correcting codes is established considering the center of a Lee sphere as a codeword and the other elements of the sphere as words which are decoded by the central codeword. When the Lee spheres of radius r centered at elements of a set M ⊂ Zⁿ tile Zⁿ, M is a perfect r-error correcting Lee code of word length n over Z, denoted by PL(n, r). Our strategy to prove the non-existence of PL(7, 2) codes are based on the assumption of the existence of such code M. Without loss of generality, we suppose that O ∈ M, where O = (0, ..., 0). In this sense and taking into account that we are dealing with Lee spheres of radius 2, O covers all words which are distant two or fewer units from it. By the definition of PL(7, 2) code, each word which is distant three units from O must be covered by a unique codeword of M. These words have to be covered by codewords which dist five units from O. We prove the non-existence of PL(7, 2) codes showing that it is not possible to cover all the referred words without superposition of Lee spheres whose centers are distant five units from O, contradicting the definition of PL(7, 2) code. We achieve this contradiction by combining the cardinality of particular subsets of codewords which are distant five units from O. There exists an extensive literature on codes in the Lee metric. Here, we present a new approach to prove the non-existence of PL(7, 2) codes.

Keywords: Golomb-Welch conjecture, Lee metric, perfect Lee codes, tilings

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Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

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Authors: Sunghyun Cho, Seung-Ah Lee

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Parental overprotection is known to have negative effects such as low independence, immature emotion regulation, and immoral behaviors on children’s development. This study investigated the effects of parental overprotection on Korean college students’ moral behaviors. In order to test the hypothesis that overprotected participants are more likely to show immoral behaviors in moral dilemma situations, we measured perceived parental overprotection using Korean-Parental Overprotection Scale (K-POS), Helicopter Parenting Behaviors, and Helicopter Parenting Instrument (HPI) for 200 college students. Participants’ level of morality was assessed using two types of online experimental tasks consisting of a word-searching puzzle and a visual perception task. Based on the level of perceived parental overprotection, 14 participants with high total scores in overparenting scales and 14 participants with average total scores in the scales were assigned to a high perceived overparenting student group, and control group, respectively. Results revealed that the high perceived overparenting group submitted significantly more untruthful answers compared to the control group in the visual perception task (t = 2.72, p < .05). However, there was no significant difference in immorality in the word-searching puzzle(t = 1.30, p > .05), yielding inconsistent results for the relationship between. These inconsistent results of two tasks assessing morality may be because submitting untruthful answers in the word-searching puzzle initiated a larger sense of immorality compared to the visual perception task. Thus, even the perceived overparenting participants seemingly tended not to submit immoral answers. Further implications and limitations of the study are discussed.

Keywords: college students, morality, overparenting, parental overprotection

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Authors: Sanja Seljan, Ivan Dunđer

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The paper presents combined automatic speech recognition (ASR) for English and machine translation (MT) for English and Croatian in the domain of business correspondence. The first part presents results of training the ASR commercial system on two English data sets, enriched by error analysis. The second part presents results of machine translation performed by online tool Google Translate for English and Croatian and Croatian-English language pairs. Human evaluation in terms of usability is conducted and internal consistency calculated by Cronbach's alpha coefficient, enriched by error analysis. Automatic evaluation is performed by WER (Word Error Rate) and PER (Position-independent word Error Rate) metrics, followed by investigation of Pearson’s correlation with human evaluation.

Keywords: automatic machine translation, integrated language technologies, quality evaluation, speech recognition

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Authors: Subhanan Mandal, Bidisha Hore

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The linguistic process whereby repetition of all or part of the base word with or without internal change before or after the base itself takes place is regarded as reduplication. The reduplicated morphological construction annotates with itself a new grammatical category and meaning. Reduplication is a very frequent and abundant phenomenon in the eastern Indian languages from the states of West Bengal and Odisha, i.e. Bengali and Odia respectively. Bengali, an Indo-Aryan language and a part of the Indo-European language family is one of the largest spoken languages in India and is the national language of Bangladesh. Despite this classification, Bengali has certain influences in terms of vocabulary and grammar due to its geographical proximity to Tibeto-Burman and Austro-Asiatic language speaking communities. Bengali along with Odia belonged to a single linguistic branch. But with time and gradual linguistic changes due to various factors, Odia was the first to break away and develop as a separate distinct language. However, less of contrasts and more of similarities still exist among these languages along the line of linguistics, leaving apart the script. This paper deals with the procedure of echo word formations in Bengali and Odia. The morphological research of the two languages concerning the field of reduplication reveals several linguistic processes. The revelation is based on the information elicited from native language speakers and also on the analysis of echo words found in discourse and conversational patterns. For the purpose of partial reduplication analysis, prefixed class and suffixed class word formations are taken into consideration which show specific rule based changes. For example, in suffixed class categorization, both consonant and vowel alterations are found, following the rules: i) CVx à tVX, ii) CVCV à CVCi. Further classifications were also found on sentential studies of both languages which revealed complete reduplication complexities while forming echo words where the head word lose its original meaning. Complexities based on onomatopoetic/phonetic imitation of natural phenomena and not according to any rule-based occurrences were also found. Taking these aspects into consideration which are very prevalent in both the languages, inferences are drawn from the study which bring out many similarities in both the languages in this area in spite of branching away from each other several years ago.

Keywords: consonant alteration, onomatopoetic, partial reduplication and complete reduplication, reduplication, vowel alteration

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Authors: Pei Chin Lim

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School of Mathematics and Science of Singapore Polytechnic offers a Basic Mathematics module to students who did not pass GCE O-Level Additional Mathematics. These students are weaker in Mathematics. In particular, they struggle with word problems and tend to leave them blank in tests and examinations. In order to improve students’ problem-solving skills, the school redesigned the Basic Mathematics module to incorporate Polya’s problem-solving methodology. During tutorial lessons, students have to work through learning activities designed to raise their metacognitive awareness by following Polya’s problem-solving process. To assess the effectiveness of the redesign, students’ working for a challenging word problem in the mid-semester test were analyzed. Sixty-five percent of students attempted to understand the problem by making sketches. Twenty-eight percent of students went on to devise a plan and implement it. Only five percent of the students still left the question blank. These preliminary results suggest that with regular exposure to an explicit and systematic problem-solving approach, weak students’ problem-solving skills can potentially be improved.

Keywords: mathematics education, metacognition, problem solving, weak students

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Authors: Raheleh Khademian, Roghayeh Aminian

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For the study of salinity stress on Vicia villosa and calcium effect for modulation of that, an experiment was conducted under hydroponic condition, and some important morphological and physiological characteristics were evaluated. This experiment was conducted as a factorial based on randomized complete design with three replications. The treatments include salinity stress in three levels (0, 50, and 100 mM NaCl) and calcium in two levels (content in Hoagland solution and double content). The results showed that all morphological and physiological traits include root and shoot length, root and shoot wet and dry weight, leaf area, leaf chlorophyll content, RWC, CMS, and biological yield was significantly different from the control and is affected by the salinity stress severely. But, calcium effect on them was not significant despite of decreasing salinity effect.

Keywords: Vicia villossa, salinity stress, calcium, hydroponic

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Authors: Sidharth Talan, Rajlakshmi G. Majumdar

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Problem-solving skill is one the few skills which is constantly endeavored to improve upon by the professionals and academicians around the world in order to sustain themselves in the ever-growing competitive environment. The given paper focuses on evaluating a hypothesized relationship between the problems solving efficiency of an individual with spaced repetitions, conducted with a time interval of one day over a period of two weeks. The paper has utilized uni-variate regression analysis technique to assess the best fit curve that can explain the significant relationship between the given two variables. The paper has incorporated Anagrams solving as the appropriate testing process for the analysis. Since Anagrams solving involves rearranging a jumbled word to form a correct word, it projects to be an efficient process to observe the attention span, visual- motor coordination and the verbal ability of an individual. Based on the analysis for a sample population of 30, it was observed that problem-solving efficiency of an individual, measured in terms of the score in each test was found to be significantly correlated with time period measured in days.

Keywords: Anagrams, histogram plot, moving average curve, spacing effect

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Authors: Ezayra Dubria, Leonora Yambao

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Mother Tongue–Based Multilingual Education (MTB-MLE) is a salient part of the recent reform in the country’s Education system which is the implementation of the K to 12 Basic Education Program. Its importance is highlighted by the passing of Republic Act 10523, otherwise known as the ‘Enhanced Basic Education Act of 2013’. However, teachers, especially new teachers encounter problems in using mother tongue as medium of instruction. Fortunately, teachers are able to create strategies which address these problems. Specifically, this paper gathered the viewpoints of teachers in using mother tongue and analyzed the different problems and strategies used. The problems encountered by teachers are lack of instructional materials written in mother tongue, especially books, lack of vocabulary, lack of teacher training, and influences of social media to learners. The strategies which address these problems are translation of literary pieces and other instructional materials, vocabulary enrichment through the use of word-of-the-day and picture-word association, remedial class, storytelling, differentiated instruction, explicit teaching, individual and group activities, and utilization of multilingual teaching.

Keywords: mother tongue-based instruction, multilingualism, problems, strategies

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Authors: M. A. Hamza, H. A. Bosila, M. A. Zewil, I. M. Harridy

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Silymarin is one active component extracted from milk thistle Silybum marianum; it is flavonoid recognized for its ability to benefit people with liver disorders and as a protective compound against liver damaging agents. For this reason, this research aims to study the effect of growth regulators (BA+NAA) and explant type (cotyledon, hypocotyl, and root) to increase the growth and active ingredients (silymarin) in callus of S. mariaum plant. The results showed that cotyledon explant which have been cultured in MS medium supplemented with BA 0.4 mg/l. +NAA 0.25 mg/l. Led to obtain the best results in callus fresh weight (1.847a) and callus dry weight (0.155a). On the other hand, the same explant (cotyledon) cultured in MS medium supplemented with BA 1.6 mg/l. + NAA 0.5 mg/l. The suitable condition to silymarin content (0.132 mg/100 mg dry weight). And also, it turned out, lack of importance of the use of hypocotyl and root in the production of callus and silymarin compared to cotyledon.

Keywords: silybum, callus, tissue culture, cotyledon

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Authors: Shamraiz Ahmad, Riaz Ahmad, Adnan Maqsood

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This paper describes the application of 2k-design of experiment in order to screen the geometric parameters and experimental refinement of ceiling fan blades. The ratio of the air delivery to the power consumed is commonly known as service value (SV) in ceiling fan designer’s community. Service value was considered as the response for 56 inch ceiling fan and four geometric parameters (bend position at root, bend position at tip, bent angle at root and bent angle at tip) of blade were analyzed. With two levels, the 4-design parameters along with their eleven interactions were studied and design of experiment was employed for experimental arrangement. Blade manufacturing and testing were done in a medium scale enterprise. The objective was achieved and service value of ceiling fan was increased by 10.4 % without increasing the cost of production and manufacturing system. Experiments were designed and results were analyzed using Minitab® 16 software package.

Keywords: parametric screening, 2k-design of experiment, ceiling fan, service value, performance improvement

Procedia PDF Downloads 566

Authors: Abdulkadir I.

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Scientists have come to terms with the fact that climate change has been and is expected to cause a significant increase in the severity and frequency of drought events. The northeast region of Nigeria is one of the most, if not the most, affected regions by drought in the country. Therefore, it is on this note that the present study applied ArcGIS and XLSTAT Software and explored drought and its trend in the northeast region of the country using the vegetation health index (VHI), Mann-Kendal, and Sen’s slope between 2001 and 2020. The study also explored the areas that remained under drought and no-drought conditions at intervals of five years for the period under review. The result of Mann-Kendal (-0.07) and Sen’s slope (-0.19) revealed that there was a decreasing trend in VHI over the period under review. The result further showed that the period between 2010 and 2015 had a minimum area of no-drought conditions of about 24%, with Gombe State accounting for the lowest percentage among the six States, about 0.9% of the total area of no-drought conditions. The result further showed the areas that were under drought conditions between 2010 and 2015 represented about 9.1%, with Borno State accounting for the highest percentage among the six States, about 2.5% of the total area under drought conditions. The masked-out areas stood at 66.8%, with Borno State accounting for the highest percentage among the six States, about 20.2% of the total area under drought conditions. Therefore, collective efforts are needed to put in place sustainable land management in the affected areas so as to mitigate the sprawl of desertification in the region.

Keywords: climate change, drought, Mann Kendal, sustainable land management, vegetation health index

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Authors: Hirokatsu Kawashima

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One important element of teaching/learning listening is intensive listening such as listening for precise sounds, words, grammatical, and semantic units. Several classroom-based investigations have been conducted to explore the usefulness of auditory recognition of phonological, grammatical and semantic errors in such a context. The current study reports the results of one such investigation, which targeted auditory recognition of phonological, grammatical, and semantic errors at the sentence level. 56 Japanese EFL learners participated in this investigation, in which their recognition performance of phonological, grammatical and semantic errors was measured on a 9-point scale by learners’ self-evaluation from the perspective of 1) two types of similar English sound (vowel and consonant minimal pair words), 2) two types of sentence word order (verb phrase-based and noun phrase-based word orders), and 3) two types of semantic consistency (verb-purpose and verb-place agreements), respectively, and their general listening proficiency was examined using standardized tests. A number of findings have been made about the interactive relationships between the three types of auditory error recognition and general listening proficiency. Analyses based on the OPLS (Orthogonal Projections to Latent Structure) regression model have disclosed, for example, that the three types of auditory error recognition are linked in a non-linear way: the highest explanatory power for general listening proficiency may be attained when quadratic interactions between auditory recognition of errors related to vowel minimal pair words and that of errors related to noun phrase-based word order are embraced (R2=.33, p=.01).

Keywords: auditory error recognition, intensive listening, interaction, investigation

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Authors: Ja’Afar Umar, Naziru Salisu

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The consumption of powdered or industrialized juices has increased globally due to the fast pace of city life. These foods, with their attractive color, odor, and taste, are easily diluted in water and can lead to obesity, diabetes, hypertension, and cardiovascular problems. In a study, 80 purple varieties of onion bulbs were used to evaluate the cytotoxicity of the Tiara and Bevi mix beverage powder. The viability of the bulbs was tested using the A. cepa toxicity test. The bulbs were divided into five groups, and the root growth was recorded. The mixture was then squashed in a 45% acetic acid solution and examined for chromosomal abnormalities. The chromosomal abnormalities were classified as bridges, c-mitoses, vagrants, fragments, stickiness, bi-nuclei, and multi-polar. The study found that the highest number of dividing cells was in the negative control group, followed by the group treated with BM beverage. The highest number of aberrant cells was in the group treated with TR beverage, followed by BM 5%. Stickiness of cells was observed in both BM and TR 5% beverage concentrations. No lagging chromosome was present in the negative control group. The highest mitotic index was in the negative control group, and bridge fragrance was observed in the groups treated with different beverages. This study highlights the importance of Allium cepa L. in genotoxic substance testing, revealing chromosomal and mitotic abnormalities in root tip cells. The study also reveals that at 5% concentrations, root growth decreases, indicating potential genetic abnormalities in Allium cepa's genetic material.

Keywords: cytotoxicity, Allium cepa, Beverages, Chromosome

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Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

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Authors: Elcin Timur Cakmak, Ayse Oguzlar

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This study presents the results of the tweets sent by Twitter users on social media about the Russia-Ukraine war by bigram and trigram methods. On February 24, 2022, Russian President Vladimir Putin declared a military operation against Ukraine, and all eyes were turned to this war. Many people living in Russia and Ukraine reacted to this war and protested and also expressed their deep concern about this war as they felt the safety of their families and their futures were at stake. Most people, especially those living in Russia and Ukraine, express their views on the war in different ways. The most popular way to do this is through social media. Many people prefer to convey their feelings using Twitter, one of the most frequently used social media tools. Since the beginning of the war, it is seen that there have been thousands of tweets about the war from many countries of the world on Twitter. These tweets accumulated in data sources are extracted using various codes for analysis through Twitter API and analysed by Python programming language. The aim of the study is to find the word sequences in these tweets by the n-gram method, which is known for its widespread use in computational linguistics and natural language processing. The tweet language used in the study is English. The data set consists of the data obtained from Twitter between February 24, 2022, and April 24, 2022. The tweets obtained from Twitter using the #ukraine, #russia, #war, #putin, #zelensky hashtags together were captured as raw data, and the remaining tweets were included in the analysis stage after they were cleaned through the preprocessing stage. In the data analysis part, the sentiments are found to present what people send as a message about the war on Twitter. Regarding this, negative messages make up the majority of all the tweets as a ratio of %63,6. Furthermore, the most frequently used bigram and trigram word groups are found. Regarding the results, the most frequently used word groups are “he, is”, “I, do”, “I, am” for bigrams. Also, the most frequently used word groups are “I, do, not”, “I, am, not”, “I, can, not” for trigrams. In the machine learning phase, the accuracy of classifications is measured by Classification and Regression Trees (CART) and Naïve Bayes (NB) algorithms. The algorithms are used separately for bigrams and trigrams. We gained the highest accuracy and F-measure values by the NB algorithm and the highest precision and recall values by the CART algorithm for bigrams. On the other hand, the highest values for accuracy, precision, and F-measure values are achieved by the CART algorithm, and the highest value for the recall is gained by NB for trigrams.

Keywords: classification algorithms, machine learning, sentiment analysis, Twitter

Procedia PDF Downloads 75

Authors: Togzhan D. Mukasheva, Anel A. Omirbekova, Raikhan S. Sydykbekova, Ramza Zh. Berzhanova, Lyudmila V. Ignatova

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Following plants-barley (Hordeum sativum), alfalfa (Medicago sativa), grass mixture (red fescue-75%, long-term ryegrass - 20% Kentucky bluegrass - 10%), oilseed rape (Brassica napus biennis), resistant to growth in the contaminated soil with oil content of 15.8 g / kg 25.9 g / kg soil were used. Analysis of the population showed that the oil pollution reduces the number of bacteria in the rhizosphere and rhizoplane of plants and enhances the amount of spore-forming bacteria and saprotrophic micromycetes. It was shown that regardless of the plant, dominance of Pseudomonas and Bacillus genera bacteria was typical for the rhizosphere and rhizoplane of plants. The frequency of bacteria of these genera was more than 60%. Oil pollution changes the ratio of occurrence of various types of bacteria in the rhizosphere and rhizoplane of plants. Besides the Pseudomonas and Bacillus genera, in the presence of hydrocarbons in the root zone of plants dominant and most typical were the representatives of the Mycobacterium and Rhodococcus genera. Together the number was between 62% to 72%.

Keywords: pollution, root system, micromycetes, identification

Procedia PDF Downloads 501