Search results for: root word of accounting hasaba

Authors: Matthew Ocheleka Itodo, Ogo Agbo Ogo, Agnes Ogbene Abutu, Bawa Inalegwu

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Hyperlipidemia is characterised by elevated serum total cholesterol and low density and very low-density lipoprotein cholesterol and decreased high-density lipoprotein are the risk factor for coronary heart diseases. There are claims by traditional medicine practitioners in Nigeria that Moringa oleifera plants are used for the treatment of cardiovascular diseases, but it appears there is no scientific research and, publication or documented work to verify these claims. This study aimed to determine the effect of methanol root extracts of Moringa oleifera on Lipid profile, Atherogenic indices and 3 hydroxyl 3 methylglutaryl Coenzyme A reductase activity of poloxamer 407-induced hyperlipidemic rats. The animals were grouped into 8; Group 1: Normal control, Group 2: Hyperlipidemic control. Groups 2 to 8 were induced with Poloxamer 407 1000 mg/Kg body weight. However, group 3 were treated with standard drugs (atorvastatin). Group 4 was treated with crude extract, and groups 5 to 8 were treated with purified fractions from column chromatography. The preliminary antihyperlipidemic study showed Methanol root extract at 200 mg/kg body weight significantly (p≤0.05) decreased total cholesterol, low-density lipoprotein, triacylglyceride, 3 hydroxyls 3 methylglutaryl Coenzyme A reductase, and increase high-density lipoprotein of hyperlipidemic treated groups. Screening the extracts for the most potent anti-hyperlipidemic activity reveals that fraction 1 of Total Cholesterol and Fraction 3 of Triacylglyceride have the highest percentage reduction of 56% and 51%, respectively. The atherogenic risk factor of all induced treated rats shows a significant (p<0.05) decrease in levels of Castelli’s risk index II, atherogenic index of plasma and a significant (p<0.05) higher level of Castelli’s risk index I ratio. The study shows that the methanol extract of root possesses antihyperlipidemic effects and may explain why it has been found to be useful in the management of cardiovascular diseases by traditional medicine practitioners.

Keywords: hyperlipidemia, moringa oleifera, poloxamer 407, lipid profile

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Authors: Bubaker F. Shareia

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Much of the literature on research design has focussed on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges and prospects have been embedded in Western/Euro-centric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area.

Keywords: accounting, challenges, prospects, developing countries, Libya, qualitative case study

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Authors: Kgabo Pofu, Hintsa Araya, Dean Oelofse, Sonja Venter, Christian Du Plooy, Phatu Mashela

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Nematode resistance to the tropical root-knot (Meloidogyne species) nematodes is one of the most preferred nematode management strategies in development of smallholder resource-poor farming systems. Due to its pharmacological and ethnomedicinal applications, Artemisia annua is one of the underutilised crops that have attracted attention of policy-makers in rural agrarian development in South Africa. However, the successful introduction of this crop in smallholder resource-poor farming systems could be upset by the widespread aggressive Meloidogyne species, which have limited management options. The objective of this study therefore was to determine the degree of nematode resistance to the South African M. incognita and M. javanica population densities on A. annua seedlings. Uniform three-week-old seedlings in pots containing pasteurised growing medium under greenhouse conditions were inoculated using a series of eggs and second-stage juveniles of two Meloidogyne species in separate trials. At 56 days after inoculation, treatments were highly significant on reproductive factor (RF) for M. incognita and M. javanica on A. annua, contributing 87 and 89% in total treatment variation of the variables, respectively. At all levels of inoculation, RF values for M. incognita (0.17-0.79) and M. javanica (0.02-0.29) were below unity, without any noticeable root galls. Infection of A. annua by both Meloidogyne species had no significant effects on growth variables. In conclusion, A. annua seedlings are resistant to the South African M. incognita and M. javanica population densities and could therefore be explored further for use in smallholder resource-poor farming systems.

Keywords: ethnomedicial plants, medicinal plants, underutilised crops, plant parasitic nematodes

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Authors: Xueqing Sun, Pengcheng Xiang, Dong Ngoduy

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In the context of rapid urbanization, urban sprawl has brought about extensive negative impacts on ecosystems and the environment, resulting in a gradual shift from "incremental growth" to ‘stock growth’ in cities. A detailed urban growth boundary is a prerequisite for urban renewal and management. This study takes Shenyang City, China, as the study area and evaluates the spatial distribution of urban spatial suitability in the study area from the perspective of spatial constraints-suitability using multi-source data and simulates the future rigid and elastic growth boundaries of the city in the study area using the CA-Markov model. The results show that (1) the suitable construction area and moderate construction area in the study area account for 8.76% and 19.01% of the total area, respectively, and the suitable construction area and moderate construction area show a trend of distribution from the urban centre to the periphery, mainly in Shenhe District, the southern part of Heping District, the western part of Dongling District, and the central part of Dadong District; (2) the area of expansion of construction land in the study area in the period of 2023-2030 is 153274.6977hm², accounting for 44.39% of the total area of the study area; (3) the rigid boundary of the study area occupies an area of 153274.6977 hm², accounting for 44.39% of the total area of the study area, and the elastic boundary of the study area contains an area of 75362.61 hm², accounting for 21.69% of the total area of the study area. The study constructed a method for urban growth boundary delineation, which helps to apply remote sensing to guide future urban spatial growth management and urban renewal.

Keywords: urban growth boundary, spatial constraints, spatial suitability, urban sprawl

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Authors: Khushboo Ejaz

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Community Resilience to Violent Extremism gain importance in the post 9/11 scenario. Resilience is a word that came from the engineering domain. Prior to 9/11, this word community resilience has been used in disasters and natural hazards. The literature on Community Resilience has been published in different multiethnic and multi-religious communities. There is less data and research done on Pakistan’s Community resilience experience. This research is a case study; how local community showed resilience against violent extremism of Tehrik-e-Taliban Swat in the wake of Operation Rah-e- Raast. Qualitative research based on interviews and focus group discussions from male and female groups of different Tehsils of Swat has been carried out to highlight the Community Resilience to Violent Extremism of Tehrik- e- Taliban and Tehrik- e- Nifaz- e -Shariat- e-Muhamadi (TNSM) .NVivo software has been used for data analysis and highlighting all factors of Community Resilience to Violent extremism (CRVE) in Swat . Recommendations has been made in the end to suggest Civil Society Organizations, NGOs and government departments in order to facilitate and enhance community resilience of tribal and rural areas affected by violent elements in Pakistan. This study will fill the gap in literature related to CRVE policies in Pakistani context.

Keywords: community resilience, operation Rah -e Raast, counter extremism, swat, Pakistan

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Authors: Turgut Coskun

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'Concreteness effect' refers to faster processing of concrete words and 'compound facilitation' refers to faster response to compounds. In this study, our main goal was to investigate the interaction between compound facilitation and concreteness effect. The latter might modulate compound processing basing on constituents’ transparency patterns. To evaluate these, we created lists for compound and monomorphemic words, sub-categorized them into concrete and abstract words, and further sub-categorized them basing on their transparency. The transparency conditions were opaque-opaque (OO), transparent-opaque (TO), and transparent-transparent (TT). We used RT data from English Lexicon Project (ELP) for our comparisons. The results showed the importance of concreteness factor (facilitation) in both compound and monomorphemic processing. Important for our present concern, separate concrete and abstract compound analyses revealed different patterns for OO, TO, and TT compounds. Concrete TT and TO conditions were processed faster than Concrete OO, Abstract OO and Abstract TT compounds, however, they weren’t processed faster than Abstract TO compounds. These results may reflect on different representation patterns of concrete and abstract compounds.

Keywords: abstract word, compound representation, concrete word, constituent transparency, processing speed

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Authors: Nighat Zia-ud-Den, Shazia Anwer Bukhari

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In the present study, sunflower seeds were exposed to magnetic bio-stimulation at different milli Tesla, and their effects were studied. The present study addressed to establish the effectiveness of magnetic bio-stimulation on seed germination, growth, and other dynamics of crop growth. The changes in physiological characters, i.e. the growth parameters of seedlings (biomass, root and shoot length, fresh and dry weight of root shoot leaf and fruit, leaf area, the height of plants, number of leaves, and number of fruits per plant) and antioxidant activities were measured. The parameters related to germination and growth were measured under controlled conditions while they changed significantly compared with that of the control. These changes suggested that magnetic seed stimulator enhanced the inner energy of seeds, which contributed to the acceleration of the growth and development of seedlings. Moreover, pretreatment with a magnetic field was found to be a positive impact on sunflower seeds germination, growth, and other biochemical parameters.

Keywords: sunflower seeds, physical priming method, biochemical parameters, antioxidant activities

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Authors: Azyz Sharafy

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3D Text Toys is an innovative and creative approach that utilizes 3D text objects to enhance creativity, literacy, and basic learning in an enjoyable and gamified manner. By using 3D Text Toys, children can develop their creativity, visually learn words and texts, and apply their artistic talents within their creative abilities. This process incorporates haptic engagement with 2D and 3D texts, word building, and mechanical construction of everyday objects, thereby facilitating better word and text retention. The concept involves constructing visual objects made entirely out of 3D text/words, where each component of the object represents a word or text element. For instance, a bird can be recreated using words or text shaped like its wings, beak, legs, head, and body, resulting in a 3D representation of the bird purely composed of text. This can serve as an art piece or a learning tool in the form of a 3D text toy. These 3D text objects or toys can be crafted using natural materials such as leaves, twigs, strings, or ropes, or they can be made from various physical materials using traditional crafting tools. Digital versions of these objects can be created using 2D or 3D software on devices like phones, laptops, iPads, or computers. To transform digital designs into physical objects, computerized machines such as CNC routers, laser cutters, and 3D printers can be utilized. Once the parts are printed or cut out, students can assemble the 3D texts by gluing them together, resulting in natural or everyday 3D text objects. These objects can be painted to create artistic pieces or text toys, and the addition of wheels can transform them into moving toys. One of the significant advantages of this visual and creative object-based learning process is that students not only learn words but also derive enjoyment from the process of creating, painting, and playing with these objects. The ownership and creation process further enhances comprehension and word retention. Moreover, for individuals with learning disabilities such as dyslexia, ADD (Attention Deficit Disorder), or other learning difficulties, the visual and haptic approach of 3D Text Toys can serve as an additional creative and personalized learning aid. The application of 3D Text Toys extends to both the English language and any other global written language. The adaptation and creative application may vary depending on the country, space, and native written language. Furthermore, the implementation of this visual and haptic learning tool can be tailored to teach foreign languages based on age level and comprehension requirements. In summary, this creative, haptic, and visual approach has the potential to serve as a global literacy tool.

Keywords: 3D text toys, creative, artistic, visual learning for world literacy

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Authors: Martina Katalin Szabó, István Üveges

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In this paper, the usage of negative emotive words is examined on the basis of a large Hungarian twitter-database via NLP methods. The data is analysed from a gender point of view, as well as changes in language usage over time. The term negative emotive word refers to those words that, on their own, without context, have semantic content that can be associated with negative emotion, but in particular cases, they may function as intensifiers (e.g. rohadt jó ’damn good’) or a sentiment expression with positive polarity despite their negative prior polarity (e.g. brutális, ahogy ez a férfi rajzol ’it’s awesome (lit. brutal) how this guy draws’. Based on the findings of several authors, the same phenomenon can be found in other languages, so it is probably a language-independent feature. For the recent analysis, 67783 tweets were collected: 37818 tweets (19580 tweets written by females and 18238 tweets written by males) in 2016 and 48344 (18379 tweets written by females and 29965 tweets written by males) in 2021. The goal of the research was to make up two datasets comparable from the viewpoint of semantic changes, as well as from gender specificities. An exhaustive lexicon of Hungarian negative emotive intensifiers was also compiled (containing 214 words). After basic preprocessing steps, tweets were processed by ‘magyarlanc’, a toolkit is written in JAVA for the linguistic processing of Hungarian texts. Then, the frequency and collocation features of all these words in our corpus were automatically analyzed (via the analysis of parts-of-speech and sentiment values of the co-occurring words). Finally, the results of all four subcorpora were compared. Here some of the main outcomes of our analyses are provided: There are almost four times fewer cases in the male corpus compared to the female corpus when the negative emotive intensifier modified a negative polarity word in the tweet (e.g., damn bad). At the same time, male authors used these intensifiers more frequently, modifying a positive polarity or a neutral word (e.g., damn good and damn big). Results also pointed out that, in contrast to female authors, male authors used these words much more frequently as a positive polarity word as well (e.g., brutális, ahogy ez a férfi rajzol ’it’s awesome (lit. brutal) how this guy draws’). We also observed that male authors use significantly fewer types of emotive intensifiers than female authors, and the frequency proportion of the words is more balanced in the female corpus. As for changes in language usage over time, some notable differences in the frequency and collocation features of the words examined were identified: some of the words collocate with more positive words in the 2nd subcorpora than in the 1st, which points to the semantic change of these words over time.

Keywords: gender differences, negative emotive words, semantic changes over time, twitter

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Authors: Hong Li, Tingxian Li, Xudong Wang, Weibo Yang

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Co-limitation of iron (Fe) deficiency in legume nitrogen fixation process is not well understood. Our objectives were to examine how peanut plants cope with Fe deficiency with the rhizobial inoculants and N-nutrient treatments. The study was conducted in the tropical Hainan Island during 2012-2013. The soil was strongly acidic (pH 4.6±0.7) and deficient in Fe (9.2±2.3 mg/kg). Peanut plants were intercropped with cassava. The inoculants and N treatments were arranged in a split-plot design with three blocks. Peanut root nodulation, stem allantoin, amino acids and plant N derived from fixation (P) reduced with declining soil Fe concentrations. The treatment interactions were significant on relative ureide % and peanut yields (P<0.05). Residual fixed N from peanut plants was beneficial to cassava plants. It was concluded that co-variance of Fe deficiency could influence peanut N fixation efficiency and rhizobia and N inputs could help improving peanut tolerance to Fe deficiency stress.

Keywords: amino acids, plant N derived from N fixation, root nodulation, soil Fe co-variance, stem ureide, peanuts, cassava

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Authors: Farah Ali, Tehreem Fiayyaz, Laeeq Akbar Lodhi, Imran Mirza

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The present work was undertaken to investigate effects of various extracts of W. somnifera (WS) for anti-diabetic activity in alloxan induced diabetic rabbits. Animals were divided into nine groups of six rabbits each. The animals of group 1 and 2 were given lactose (250 mg/kg, p.o) and WS root powder (100 mg/kg, p.o) respectively daily from day 1-20. Animals of group 3 were given alloxan (100 mg/kg, i.v) as a single dose on day 1. Powdered root of WS in the doses of 100, 150, 200 mg/kg and its aqueous (AWS) and ethanol extracts (EWS) (equivalent to 200 mg/kg of crude drug) were given to the treated animals (groups 4-8), respectively orally for three weeks (day 1-20 o.d), along with alloxan (100 mg/kg, i.v) as a single dose on day 1. Group 9 was given metformin (200 mg/kg) daily from day 1-20, along with a single dose of alloxan (100 mg/ kg, i.v) on day 1. Fasting serum glucose concentration in groups 3-9 was increased significantly (p<0.05) on day 3 as compared to normal control (NC) group (1). WS (100, 150, 200 mg/kg, p.o) decreased the fasting serum glucose concentration, with a maximum decrease (88.3 mg/dl) in group 2 (treated control) on day 21 of the experiment. These results indicate that metformin (reference control), (AWS) and (EWS) significantly antagonized the diabetic effects of alloxan.

Keywords: diabetes, serum, glucose, blood, sugar, rabbits

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Authors: Nisha Khatik, Ramesh Joshi

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An in vitro plant regeneration system was developed via direct somatic embryogenesis from different seedling explants of an important medicinal plant Murraya koenigii (L) Spreng. Cotyledons (COT), Hypocotyle (HYP)(10 to 15 mm) and Root (RT) segments (10 to 20 mm) were excised from 60 days old seedlings as explants. The somatic embryos induction was achieved on MS basal medium augmented with different concentrations of BAP 1.33 to 8.40 µM and TDZ 1.08 to 9.82 µM. The globular embryos originated from cut ends and entire surface of the root, hypocotyle explants and margins of cotyledons within 30-40days. The percentage of somatic embryos induction per explant was significantly higher in HYP explants (94.21±5.77%) in the MS basal medium supplemented with 6.20 µM BAP and 8.64 µM TDZ. The highest rate of conversion of torpedo, heart and cotyledonary stages from globular stage was obtained in MS medium supplemented with 8.64 µM TDZ. The matured somatic embryos were transferred to the MS basal medium without PGRs. Highest 88% of the matured embryos were germinated on transfer to the PGR free medium where they grew for a further 3-4 weeks. Out of seventy six hardened plants seventy (92%) plantlets were found healthy under field conditions.

Keywords: Murraya koenigii, somatic embryogenesis, thidiazuron, regeneration, rutaceae

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Authors: Batool Zarei

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This study aims to answer this question whether control criterion with two elements of power and benefit which is introduced as 'control criterion of consolidation scope' in national and international standards of accounting in public sector (and also private sector) is efficient enough or not. The methodology of this study is comparative and the results of this research are significantly generalizable, due to the given importance to the sample of countries which were studied. Findings of this study states that in spite of pervasive use of control criterion (including 2 elements of power and benefit), criteria for determining the existence of control in public sector accounting standards, are not efficient enough to determine the consolidation scope of whole of government financial statements in a way that meet decision making and accountability needs of managers, policy makers and supervisors; specially parliament. Therefore, the researcher believes that for determining consolidation scope in public sector, in addition to economic view, it is better to pay attention to budgetary, legal and statistical concepts and also to practical and financial risk and define indicators for proving the existence of control (power and benefit) which include accountability relationships (budgetary relation, legal form and nature of activity). these findings also reveals the necessity of passing a comprehensive public financial management (PFM) legislation in order to redefine the characteristics of public sector entities and whole of government financial statements scope and review Statistics organizations and central banks duties for preparing government financial statistics and national accounts in order to achieve sustainable development and resilient economy goals.

Keywords: control, consolidation scope, public sector accounting, government financial statistics, resilient economy

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Authors: Ghulam Hasan Abbasi, Moazzam Jamil, M. Anwar-Ul-Haq

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Heavy metals are significant pollutants in environment and their toxicity is a problem for survival of living things while Silicon (Si) is one of the most ubiquitous macroelements, performing an essential function in healing plants in response to environmental stresses. A hydroponic experiment was conducted to investigate the role of exogenous application of silicon under cadmium stress in six different maize hybrids with five treatments comprising of control, 7.5 µM Cd + 5 mM Si, 7.5 µM Cd + 10 mM Si, 15 µM Cd + 5 mM Si and 15 µM Cd + 10 mM Si. Results revealed that treatments of plants with 10mM Si application under both 7.5µM Cd and 15 µM Cd stress resulted in maximum improvement in plant morphological attributes (root and shoot length, root and shoot fresh and dry weight, leaf area and relative water contents) and antioxidant enzymes (POD and CAT) relative to 5 mM Si application in all maize hybrids. Results regarding Cd concentrations showed that Cd was more retained in roots followed by shoots and then leaves and maximum reduction in Cd uptake was observed at 10mM Si application. Maize hybrid 6525 showed maximum growth and least concentration of Cd whereas maize hybrid 1543 showed the minimum growth and maximum Cd concentration among all maize hybrids.

Keywords: antioxidant, cadmium, maize, silicon

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Authors: Somayeh Sadat Hashemi Kamangar, Fatemeh Bakouie, Shahriar Gharibzadeh

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In this study, we target to exploit Maximum Spanning Trees (MST) of children's semantic networks to investigate their language development. To do so, we examine the graph-theoretic properties of word-embedding networks. The networks are made of words children learn prior to the age of 30 months as the nodes and the links which are built from the cosine vector similarity of words normatively acquired by children prior to two and a half years of age. These networks are weighted graphs and the strength of each link is determined by the numerical similarities of the two words (nodes) on the sides of the link. To avoid changing the weighted networks to the binaries by setting a threshold, constructing MSTs might present a solution. MST is a unique sub-graph that connects all the nodes in such a way that the sum of all the link weights is maximized without forming cycles. MSTs as the backbone of the semantic networks are suitable to examine developmental changes in semantic network topology in children. From these trees, several parameters were calculated to characterize the developmental change in network organization. We showed that MSTs provides an elegant method sensitive to capture subtle developmental changes in semantic network organization.

Keywords: maximum spanning trees, word-embedding, semantic networks, language development

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Authors: Ashok Kumar, Parveen Parveen

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India is bestowed with an extremely high population of plant species with medicinal value and even has two biodiversity hotspots. Indian systems of medicine including Ayurveda, Siddha and Unani have historically been serving humankind across the world since time immemorial. About 1500 plant species have well been documented in Ayurvedic Nighantus as official medicinal plants. Additionally, several hundred species of plants are being routinely used as medicines by local people especially tribes living in and around forests. The natural resources for medicinal plants have unscientifically been over-exploited forcing rapid depletion in their genetic diversity. Moreover, renewed global interest in herbal medicines may even lead to additional depletion of medicinal plant wealth of the country, as about 95% collection of medicinal plants for pharmaceutical preparation is being carried out from natural forests. On the other hand, huge export market of medicinal and aromatic plants needs to be seriously tapped for enhancing inflow of foreign currency. Asparagus racemosus Willd., a member of family Liliaceae, is one of thirty-two plant species that have been identified as priority species for cultivation and conservation by the National Medicinal Plant Board (NMPB), Government of India. Though attention is being focused on standardization of agro-techniques and extraction methods, little has been designed on genetic improvement and selection of desired types with higher root production and saponin content, a basic ingredient of medicinal value. The saponin not only improves defense mechanisms and controls diabetes but the roots of this species promote secretion of breast milk, improved lost body weight and considered as an aphrodisiac. There is ample scope for genetic improvement of this species for enhancing productivity substantially, qualitatively and quantitatively. It is emphasized to select desired genotypes with sufficient genetic diversity for important economic traits. Hybridization between two genetically divergent genotypes could result in the synthesis of new F1 hybrids consisting of useful traits of both the parents. The evaluation of twenty seed sources of Asparagus racemosus assembled different geographical locations of India revelled high degree of variability for traits of economic importance. The maximum genotypic and phenotypic variance was observed for shoot height among shoot related traits and for root length among root related traits. The shoot height, genotypic variance, phenotypic variance, genotypic coefficient of variance, the phenotypic coefficient of variance was recorded to be 231.80, 3924.80, 61.26 and 1037.32, respectively, where those of the root length were 9.55, 16.80, 23.46 and 41.27, respectively. The maximum genetic advance and genetic gain were obtained for shoot height among shoot-related traits and root length among root-related traits. Index values were developed for all seed sources based on the four most important traits, and Panthnagar (Uttrakhand), Jodhpur (Rajasthan), Dehradun (Uttarakhand), Chandigarh (Punjab), Jammu (Jammu & Kashmir) and Solan (Himachal Pradesh) were found to be promising seed sources.

Keywords: asparagus, genetic, genotypes, variance

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Authors: Matthias Nnadi

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Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality.

Keywords: reporting, quality, earning, loss, relevance, financial, China, Hong Kong

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Authors: Zelalem Fantahun

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Part-of-speech tagging is the process of assigning a part-of-speech or other lexical class marker to each word into naturally occurring text. Part-of-speech tagging is the most fundamental and basic task almost in all natural language processing. In natural language processing, the problem of providing large amount of manually annotated data is a knowledge acquisition bottleneck. Since, Amharic is one of under-resourced language, the availability of tagged corpus is the bottleneck problem for natural language processing especially for POS tagging. A promising direction to tackle this problem is to provide a system that does not require manually tagged data. In unsupervised learning, the learner is not provided with classifications. Unsupervised algorithms seek out similarity between pieces of data in order to determine whether they can be characterized as forming a group. This paper explicates the development of unsupervised part-of-speech tagger using K-Means clustering for Amharic language since large amount of data is produced in day-to-day activities. In the development of the tagger, the following procedures are followed. First, the unlabeled data (raw text) is divided into 10 folds and tokenization phase takes place; at this level, the raw text is chunked at sentence level and then into words. The second phase is feature extraction which includes word frequency, syntactic and morphological features of a word. The third phase is clustering. Among different clustering algorithms, K-means is selected and implemented in this study that brings group of similar words together. The fourth phase is mapping, which deals with looking at each cluster carefully and the most common tag is assigned to a group. This study finds out two features that are capable of distinguishing one part-of-speech from others these are morphological feature and positional information and show that it is possible to use unsupervised learning for Amharic POS tagging. In order to increase performance of the unsupervised part-of-speech tagger, there is a need to incorporate other features that are not included in this study, such as semantic related information. Finally, based on experimental result, the performance of the system achieves a maximum of 81% accuracy.

Keywords: POS tagging, Amharic, unsupervised learning, k-means

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Authors: Guem-Jae Chung, Jin-Hui Lee, Myung-Min Oh

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Environmental control of in vitro-propagated apple plantlets is required for successful acclimation to ex vitro due to its low survival rate. This study aimed to determine the proper lighting condition for ex vitro acclimation of the apple plantlets in plant factories. In vitro-propagated M9 apple plantlets treated with pre-acclimatization for 1 week were exposed to following light treatments for additional 6 weeks; 60 μmol·m⁻²·s⁻¹ (A), 100 μmol·m⁻²·s⁻¹ (B), 140 μmol·m⁻²·s⁻¹ (C), 180 μmol·m⁻²·s⁻¹ (D), 60 μmol·m⁻²·s⁻¹ → 100 μmol·m⁻²·s⁻¹ at 2 weeks (E) or 4 weeks (F), 60 μmol·m⁻²·s⁻¹ → 100 μmol·m⁻²·s⁻¹ at 2 weeks → 140 μmol·m⁻²·s⁻¹ at 4 weeks (G) and 60 μmol·m⁻²·s⁻¹ → 140 μmol·m⁻²·s⁻¹ at 4 weeks (H). Shoot height, total leaf area, soil-plant analysis development (SPAD) value, root length, fresh and dry weights of shoots and roots were measured every 2 weeks after transplanting. In addition, the photosynthetic rate was measured at 5 weeks after transplanting. At 6 weeks after transplanting, shoot height of B was significantly higher than the other treatments. SPAD value, total leaf area and root length of B and F were relatively higher than the other treatments. Root fresh weights of B, D, F, and G were relatively higher than those in the other treatments. D induced the highest value in shoot fresh weight probably due to stem hardening, but it also resulted in shoot damage in the early stage of acclimation. Photosynthetic rate at 5 weeks after the transplanting was significantly increased as the light intensity increased. These results suggest that 100 μmol·m⁻²·s⁻¹ for 6 weeks (B) or gradually increased treatment from 60 μmol·m⁻²·s⁻¹ to 140 μmol·m⁻²·s⁻¹ at 2 weeks interval (F) were the proper lighting conditions for successful acclimation of in vitro-propagated apple plantlets. Acknowledgment: This work was supported by Korea Institute of Planning and Evaluation for Technology in Food, Agriculture, Forestry and Fisheries (IPET) through Agri-Bio industry Technology Development Program, funded by Ministry of Agriculture, Food and Rural Affairs (MAFRA) (315003051SB020).

Keywords: acclimation, in vitro-propagated apple plantlets, light intensity, plant factory

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Authors: Venkateswarlu Kappara

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The term ‘Dharma’ is complex and ubiquitous. It has no equivalent word in English Initially applied to Aryans. In Rig Veda, it appears in a number of places with different meanings. The word Dharma comes from the roots word ‘dhr’ (Dhri-Dharayatetiiti Dharmaha). Principles of Dharma are all pervading. The closest synonyms for Dharma in English is ‘Righteousness.’ In a holy book Mahabharata, it is mentioned that Dharma destroys those who destroy it, Dharma Protects those who protect it. Also, Dharma might be shadowed, now and then by evil forces, but at the end, Dharma always triumphs. This line embodies the eternal victory of good over evil. In Mahabharata, Lord Krishna says Dharma upholds both, this worldly and other worldly affairs. Rig Veda says, ‘O Indra! Lead us on the path of Rta, on the right path over all evils.’ For Buddhists, Dharma most often means the body of teachings expounded by the Buddha. The Dharma is one of the three Jewels (Tri Ratnas) of Buddhism under which the followers take refuge. They are: the ‘Buddha’ meaning the minds perfection or enlightenment, the Dharma, meaning the teachings and the methods of the Buddha, and the Sangha meaning those awakened people who provide guidance and support followers. Buddha denies a separate permanent ‘I.’ Buddha Accepts Suffering (Dukka). Change / impermanence (Anicca) and not– self (Annatta) Dharma in the Buddhist scriptures has a variety of meanings including ‘phenomenon’ and ‘nature’ or ‘characteristic.’ For Sikhs, the word ‘Dharma’ means the ‘path’ of righteousness’ The Sikh scriptures attempt to answer the exposition of Dharma. The main Holy Scripture of the Sikh religion is called the Guru Granth Sahib. The faithful people are fully bound to do whatever the Dharma wants them to do. Such is the name of the Immaculate Lord. Only one who has faith comes to know such a state of mind. The righteous judge of Dharma, by the Hukam of God’s Command, sits and Administers true justice. From Dharma flow wealth and pleasure. The study indicates that in Sikh religion, the Dharma is the path of righteousness; In Buddhism, the mind’s perfection of enlightenment, and in Hinduism, it is non-violence, purity, truth, control of senses, not coveting the property of others. The comparative study implies that all religions dealt with Dharma for welfare of the mankind. The methodology adapted is theoretical, analytical and comparative. The present study indicates how far Indian philosophical systems influenced the present circumstances and how far the present system is not compatible with Ancient philosophical systems. A tentative generalization would be that the present system which is mostly influenced by the British Governance may not totally reflect the ancient norms. However, the mental make-up continues to be influenced by Ancient philosophical systems.

Keywords: Dharma, Dukka (suffering), Rakshati, righteous

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Authors: Ana C. Ramos Valdivia, Ileana Vera-Reyes, Ariana A. Huerta-Heredia

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The conditions of biotic and abiotic stress in plants can lead to the generation of high amounts of reactive oxygen species (ROS), which leads through a signaling cascade and second messengers to different antioxidant defense responses including the production of secondary metabolites. A limited number of species of plants like Uncaria tomentosa (cat claw) typical of the Amazon region produce monoterpenoid oxindole alkaloids (MOA) such as isopteropodine, mitraphylline, rhynchophylline and its isomers. Moreover, in cultivated roots, the glucoindole alkaloid 3α-dihydrocadambine (DHC) is also accumulated. Several studies have demonstrated that MAO has antioxidant properties and possess important pharmacological activities such as antitumor and immunostimulant while DHC, has hypotensive and hypolipidemic effects. In order the study the regulatory concerns operating in MAO production, the links between oxidative stress and antioxidant alkaloid production in U. tomentosa root cultures were examined. Different amount of hydrogen peroxide between 0.2 -1.0 mM was added to 12 days old roots cultures showing that, this substance had a differential effect on the production of DHC and MOA whereas the viability remained in 80% after six days. Addition of 0.2 mM hydrogen peroxide increased approximately 65% MAO and DHC production (0,540 ± 0.018 and 0.618 ± 0.029 mg per g dry weight, respectively) relative to the control. On contrast, after the addition of 0.6 mM and 1 mM hydrogen peroxide, DHC accumulation into the roots gradually decreased to 53% and 93% respectively, without changes in MAO concentration, which was in relation to a twice increase of the intracellular hydrogen peroxide content. On the other hand, concentrations of DHC (0.1, 0.5 and 1.0 mM in methanol) demonstrated free-radical scavenging activity against 1,1-diphenyl-2-picrylhydrazyl (DPPH) radical. The calculated IC50 for all tested concentrations was 0.180 mg per ml (0.33 mM) while the calculated TE50 was 276 minutes. Our results suggest that U. tomentosa root cultures both MAO and DHC have antioxidant capacities and respond to oxidative stress with a stimulation of their production; however, in presence of a higher concentration of ROS into the roots, DHC could be oxidized.

Keywords: monoterpenoid indole alkaloid, oxidative stress, root cultures, uncaria tomentosa

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Authors: Mikhail Gritskevich, Sebastian Hohenstein

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The paper presents the results of a detailed assessment of several modern Reynolds Averaged Navier-Stokes (RANS) turbulence models for prediction of C3X vane film cooling at various injection regimes. Three models are considered, namely the Shear Stress Transport (SST) model, the modification of the SST model accounting for the streamlines curvature (SST-CC), and the Explicit Algebraic Reynolds Stress Model (EARSM). It is shown that all the considered models face with a problem in prediction of the adiabatic effectiveness in the vicinity of the cooling holes; however, accounting for the Reynolds stress anisotropy within the EARSM model noticeably increases the solution accuracy. On the other hand, further downstream all the models provide a reasonable agreement with the experimental data for the adiabatic effectiveness and among the considered models the most accurate results are obtained with the use EARMS.

Keywords: discrete holes film cooling, Reynolds Averaged Navier-Stokes (RANS), Reynolds stress tensor anisotropy, turbulent heat transfer

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Authors: Maria Manzoor, Iram Gul, Muhammad Arshad

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Bacterial strains were isolated from contaminated soil collected from Rawalpindi and Islamabad. The strains were investigated for lead resistance and their effect on Pb solubility and PGPR activity. Incubation experiments were carried for inoculated and unoculated soil containing different levels of Pb. Results revealed that few stains (BTM-4, BTM-11, BTM-14) were able to tolerate Pb up to 600 mg L-1, whereas five strains (BTM-3, BTM-6, BTM-10, BTM-21 and BTM-24) showed significant increase in solubility of Pb when compared to all other strains and control. The CaCl2 extractable Pb was increased by 13.6, 6.8, 4.4 and 2.4 folds compared to un-inoculated control soil at increased soil Pb concentration (500, 1000, 1500 and 200 mg kg-1, respectively). The selected bacterial strains (11) were further investigated for plant growth promotion activity through PGPR assays including. Germination and root elongation assays were also conducted under elevated metal concentration in controlled conditions to elucidate the effects of microbial strains upon plant growth and development. The results showed that all the strains tested in this study, produced significantly varying concentrations of IAA, siderophores and gibberellic acid along with ability to phosphorus solubilization index (PSI). The results of germination and root elongation assay further confirmed the beneficial role of the microbial strains in elevating metal stress through PGPR activity. Among all tested strains, BTM-10 significantly improved plant growth. 1.3 and 2.7 folds increase in root and shoot length was observed when compared to control. Which may be attributed to presence of important plant growth promoting enzymes (IAA 74.6 μg/ml; GA 19.23 μg/ml; Sidrophore units 49% and PSI 1.3 cm). The outcome of this study indicates that these Pb tolerant and solubilizing strains may have the potential for plant growth promotion under metal stress and can be used as mediator when coupled with heavy metal hyperaccumulator plants for phytoremediation of Pb contaminated soil.

Keywords: Pb resistant bacteria, Pb mobilizing bacteria, Phytoextraction of Pb, PGPR activity of bacteria

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Authors: Zishan Ahmad, Anwar Shahzad

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The present studies describe a protocol for high frequency in vitro propagation through nodal segments and shoot tips in D. arayalpathra, a critically endangered medicinal liana of the Western Ghats, India. Nodal segments were more responsive than shoot tips in terms of shoot multiplication. Murashige and Skoog’s (MS) basal medium supplemented with 2.5 µM 6-benzyladenine (BA) was optimum for shoot induction through both the explants. Among different combinations of plant growth regulator (PGRs) and growth additive screened, MS medium supplemented with BA (2.5 µM) + indole-3-acetic acid (IAA) (0.25 µM) + adenine sulphate (ADS) (10.0 µM) induced a maximum of 9.0 shoots per nodal segment and 3.9 shoots per shoot tip with mean shoot length of 8.5 and 3.9 cm respectively. Half-strength MS medium supplemented with Naphthaleneacetic acid (NAA) (2.5 µM) was the best for in vitro root induction. After successful acclimatization in SoilriteTM, 92 % plantlets were survived in field conditions. Acclimatized plantlets were studied for chlorophyll and carotenoid content, net photosynthetic rate (PN) and related attributes such as stomatal conductance (Gs) and transpiration rate during subsequent days of acclimatization. The rise and fall of different biochemical enzymes (SOD, CAT, APX and GR) were also studies during successful days of acclimatization. Moreover, the effect of acclimatization on the synthesis of 2-hydroxy-4-methoxy benzaldehyde (2H4MB) was also studied in relation to the biomass production. Maximum fresh weight (2.8 gm/plant), dry weight (0.35 gm/plant) of roots and 2H4MB content (8.5 µg/ ml of root extract) were recorded after 8 weeks of acclimatization. The screening of in vitro raised plantlet root was also carried out by using GC-MS analysis which witnessed more than 25 compounds. The regenerated plantlets were also screened for homogeneity by using RAPD and ISSR. The proposed protocol surely can be used for the conservation and commercial production of the plant.

Keywords: 6-benzyladenine, PGRs, RAPD, 2H4MB

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Authors: Abdullah Almulhim

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The International Accounting Standards Board (IASB) was established in 2001 to develop International Financial Reporting Standards (IFRS) that bring transparency, accountability, and efficiency to financial markets around the world. In addition, the IFRS provide a unified accounting language, which is especially important in the era of globalization. However, the establishment of a single set of high-quality international accounting standards is a matter of growing importance, as participants in the increasingly integrated world capital market demand comparability and transparency of financial reporting worldwide. Saudi Arabia became the 149th member of the World Trade Organization (WTO) on 11 December 2005, which has increased the need to convert to IFRS. Currently, the Saudi Arabian Monetary Authority (SAMA) requires banks and insurance companies in Saudi Arabia to report under IFRS Standards. However, until the end of 2016, SOCPA standards were applied to all other companies, listed and unlisted. From 2017, listed Saudi companies would be required to report under IFRS Standards as adopted by SOCPA effective 2017. This paper is to investigate the expected benefits gained and highlight the challenges faced by adopting IFRS by the listed companies in the Saudi Stock Exchange. Questionnaires were used as the main method of data collection. They were distributed to listed companies in the Saudi Capital Market. Data obtained through the questionnaires have been imported into SPSS statistical software for analysis. The expected results of this study will show the benefits of adopting IFRS by Saudi Listed Companies. However, this study will investigate the challenges faced by adopting IFRS by the listed companies in the Saudi Arabian Stock Market. Findings will be discussed later upon completion of initial analysis.

Keywords: challenges, IAS, IFRS, opportunities, Saudi, SOCPA

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Authors: Fredrik Hartwig, Peter Lindberg

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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

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Authors: Mimoza Canga, Vito Malagnino, Giulia Malagnino, Irene Malagnino

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Objective: The objective of this study was to compare the effectiveness of Mtwo and RaCe rotary instruments, in cleaning and shaping root canals curvature. Material and Method: The present study was conducted on 160 simulated canals in resin blocks, with an angle curvature 15°-30°. These 160 simulated canals were divided into two groups, where each group consisted of 80 blocks. Each group was divided into two subgroups (n=40 canals each). The simulated canals subgroups were prepared with Mtwo and RaCe rotary nickel-titanium instruments. The root canals were measured at four different points of reference, starting at 13 mm from the orifice. In the first group, the canals were prepared using Mtwo rotary system (VDW, Munich, Germany). The Mtwo files used were: 10/0.04, 15/0.05, 20/0.06, and 25/0.06. These instruments entered in the full length of the canal. Each file was rotated in the canal until it reached the apical point. In the second group, the canals were prepared using RaCe instruments (La Chaux-De-Fonds, Switzerland), performing the crown down technique, using the torque electric control motor (VDWCO, Munich, Germany), with 600 RPM and 2n/cm as follow: ≠40/0.10, ≠35/0.08, ≠30/0.06, ≠25/0.04, ≠25/0.02. The data were recorded using SPSS version 23 software (Microsoft, IL, USA). Data analysis was done using ANOVA test. Results: The results obtained by using the Mtwo rotary instruments, showed that these instruments were able to clean and shape in the right-to-left motion curved canals, at different levels, without any deviation, and in perfect symmetry, with a P-value=0.000. The data showed that the greater the depth of the root canal, the greater the deviations of the RaCe rotary instruments. These deviations occurred in three levels, which are: S2(P=0.004), S3( P=0.007), S4(P=0.009). The Mtwo files can go deeper and create a greater angle in S4 level (21°-28°), compared to RaCe instruments with an angle equal to 19°-24°. Conclusion: The present study noted a clinically significant difference between Mtwo rotary instruments and RaCe rotary files used for the canal preparation and indicated that Mtwo instruments are a better choice for the curved canals.

Keywords: canal curvature, canal preparation, Mtwo, RaCe, resin blocks

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Authors: Rania Sherif Abd El-Azim

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The role of corporate social responsibility (CSR) in business has evolved and led to an era where industry leaders can no longer overlook the importance of being participative corporate citizens. This is not only because of the media’s skeptical attitude toward whether or not companies’ CSR efforts are sincere but also due to key stakeholders’ ability to hold companies to a higher standard than ever before as companies can gain competitive advantage through CSR. These programs result in addressing global challenges, such as climate, and poverty, or simply improving employee retention, so it has become increasingly clear that CSR is not just the new trend for companies but a necessary tool that organizations must integrate into their overall business strategies to build a stronger reputation as well as to also increase credibility among their key audience and enhance customers’ willingness to repurchase, pay premium price and enhancing positive word of mouth. According to the literature review, the link between CSR and competitive advantage at the firm level has long been an important topic for both CSR researchers and practitioners. Thus CSR can play an important role in enhancing the firm's competitive advantage, which seems an attractive area to investigate specially in Egypt. So, this paper will investigate the role of corporate social responsibility in enhancing the firm competitive advantage.

Keywords: corporate social responsibility, competitive advantage, corporate reputation, customers' willingness to repurchase, willingness to pay premium price, positive word of mouth

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Authors: Shagufta Jahangir, Nadeemullah, Yaqoob, Raisa Jahangir

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The Persian language word ‘Purdah’ and in Arabic ‘Hajab’ is used for veil. Veil has been used by women for being escaped from men. In one way or the other veil has been continuously used in ancient as well as modern civilizations by women. Developed nations have blamed the use of veil an obstacle in the process of development. Therefore, modern nations have struggled to get rid of the use of veil. They argue that it is a sign of slavery for women and it is an obstacle in the path of development. The modern secular Muslims considered veil as the biggest obstacle for social and economic development. It makes a woman helpless, as being zanjir in her feet. It has become an obstacle in the process of development for women. It is also considered as a tool for segregation among men and women. The so called Muslims of the modern era are trying to introduce changes in religion by imitation the modern nations of the world. In particular ways for Muslim woman use of veil in Islam is must. It is a right provided her by religion. It provides her strength. In the Holy Quran word ‘Hajab’ is used 5 times. Islam is against domination and forceful practice of veil, as a part of teaching of Islam it is being adopted by women as a protection. This article aims at: (1) historical background of veil (2) Its existence in civilizations, (3) Meaning and interpretation of veil in Islamic context, (4) Economic impact of it on women (5) Discussion on its practice in Islamic (eastern) and other (European) circles and conclusions followed by concerted bibliography.

Keywords: veil, economic development, civilizations, obstacle, secular Muslims, segregation

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Authors: Vanja Vejzagic, Jackie Brander Brown, Peter Schmidt

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Purpose: For some time now, the global hotel industry trends are strongly oriented towards sustainable development and environmental management accounting (EMA) should have the supporting role for hotel’s corporate social responsibility (CSR) management. The aim of this paper is thus to analyse and present data on the key steps leading toward the effective incorporation of EMA within hotel performance information systems. Design/Methodology/Approach: The research study is a continuation of the process carried out on the sample of 20 eco-hotels in the UK, a year ago. Research evidence was obtained via in-depth case studies on sample of 180 hotels (4 and 5 stars hotels) located in Croatia. Research was conducted through interviews with key personnel and an online survey which specifically focused on 10 business areas considered vital for successful EMA integration. Findings: The research results indicate a pattern by which hotels can determine the existing level of their sustainable (environmental) business. Furthermore, the management understanding of the sustainability concept was still proven to lead to a relatively subjective appreciation and presentation of sustainable hotel operations and their performance. It was determined that majority of analysed hotel organisations reflect typical short-term, financially oriented performance information systems. Steps for EMA introduction have been offered. Research Limitations/Implications: CSR is still a broad-set concept. Exploring the effects of EMA on such-like a defined management system may be subject to considerable influence of the respondent’s subjective perception of the concept. Originality/Value: This article should be of interest to higher education academics and careers staff who have an interest in CSR introduction and the ways of implementing its informational support for performance measurement.

Keywords: environmental management accounting, EMA, corporate social responsibility, CSR, sustainability, hotel

Procedia PDF Downloads 152