Search results for: root word of accounting hasaba

Authors: Hamide Özyürek, Metin Yılmaz

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Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

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Authors: Mahmudjon Kuchkarov, Marufjon Kuchkarov, Mukhayyo Sobirjanova

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The origins of human language remain a profound scientific mystery, characterized by speculative theories often lacking empirical support. This study presents findings that may illuminate the genesis of human language, emphasizing its roots in natural, systematic, and repetitive sound patterns. Also, this paper presents the phonosignological and semantic analysis of linguistic elements across various languages and cultures. By utilizing the principles of the "Human Language" theory, we analyze the symbolic, phonetic, and semantic characteristics of elements such as "A", "L", "I", "F", and "四" (pronounced /si/ in Chinese and /shi/ in Japanese). Our findings reveal that natural sounds and their symbolic representations form the foundation of language, with significant implications for understanding religious and secular myths. This paper explores the intricate relationships between these elements and their cultural connotations, particularly focusing on the concept of "descent" in the context of the phonetic sequence "A, L, I, F," and the symbolic associations of the number four with death.

Keywords: empirical research, human language, phonosignology, semantics, sound patterns, symbolism, body shape, body language, coding, Latin alphabet, merging method, natural sound, origin of language, pairing, phonetics, sound and shape production, word origin, word semantic

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Authors: L. Meksem Amara, M. Ferfar, N. Meksem, M. R. Djebar

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The wheat is the cereal the most consumed in the world. In Algeria, the production of this cereal covers only 20 in 25 % of the needs for the country, the rest being imported. To improve the efficiency and the productivity of the durum wheat, the farmers turn to the use of pesticides: weed-killers, fungicides and insecticides. However this use often entrains losses of products more at least important contaminating the environment and all the food chain. Weed-killers are substances developed to control or destroy plants considered unwanted. That they are natural or produced by the human being (molecule of synthesis), the absorption and the metabolization of weed-killers by plants cause the death of these plants. In this work, we set as goal the evaluation of the effect of a weed-killer sulfonylurea, the CossackOD with various concentrations (0, 2, 4 and 9 µg) on variety of Triticum durum: Cirta. We evaluated the plant growth by measuring the leaves and root length, compared with the witness as well as the content of proline and analyze the level of one of the antioxydative enzymes: catalase, after 14 days of treatment. Sulfonylurea is foliar and root weed-killers inhibiting the acetolactate synthase: a vegetable enzyme essential to the development of the plant. This inhibition causes the ruling of the growth then the death. The obtained results show a diminution of the average length of leaves and roots this can be explained by the fact that the ALS inhibitors are more active in the young and increasing regions of the plant, what inhibits the cellular division and talks a limitation of the foliar and root’s growth. We also recorded a highly significant increase in the proline levels and a stimulation of the catalase activity. As a response to increasing the herbicide concentrations a particular increases in antioxidative mechanisms in wheat cultivar Cirta suggest that the high sensitivity of Cirta to this sulfonylurea herbicide is related to the enhanced production and oxidative damage of reactive oxygen species.

Keywords: sulfonylurea, triticum durum, oxydative stress, toxicity

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Authors: X. Wang, J. S. Kuang

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The Fixed-angle Softened Truss Model with Tension-stiffening (FASTMT) has a superior performance in predicting the shear behaviour of reinforced concrete (RC) membrane elements, especially for the post-cracking behaviour. Nevertheless, massive computational work is inevitable due to the multiple transcendental equations involved in the stress-strain relationship. In this paper, an iterative root-finding technique is introduced to FASTMT for solving quickly the transcendental equations of the tension-stiffening effect of RC membrane elements. This fast FASTMT, which performs in MATLAB, uses the bisection method to calculate the tensile stress of the membranes. By adopting the simplification, the elapsed time of each loop is reduced significantly and the transcendental equations can be solved accurately. Owing to the high efficiency and good accuracy as compared with FASTMT, the fast FASTMT can be further applied in quick prediction of shear behaviour of complex large-scale RC structures.

Keywords: bisection method, FASTMT, iterative root-finding technique, reinforced concrete membrane

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Authors: M. Draman, S. Z. Muhamad Yassin, M. S. Alias, Z. Lambak, M. I. Zulkifli, S. N. Padhi, K. N. Baharim, F. Maskuriy, A. I. A. Rahim

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The performance of Malay automatic speech recognition (ASR) system for the call centre environment is presented. The system utilizes Kaldi toolkit as the platform to the entire library and algorithm used in performing the ASR task. The acoustic model implemented in this system uses a deep neural network (DNN) method to model the acoustic signal and the standard (n-gram) model for language modelling. With 80 hours of training data from the call centre recordings, the ASR system can achieve 72% of accuracy that corresponds to 28% of word error rate (WER). The testing was done using 20 hours of audio data. Despite the implementation of DNN, the system shows a low accuracy owing to the varieties of noises, accent and dialect that typically occurs in Malaysian call centre environment. This significant variation of speakers is reflected by the large standard deviation of the average word error rate (WERav) (i.e., ~ 10%). It is observed that the lowest WER (13.8%) was obtained from recording sample with a standard Malay dialect (central Malaysia) of native speaker as compared to 49% of the sample with the highest WER that contains conversation of the speaker that uses non-standard Malay dialect.

Keywords: conversational speech recognition, deep neural network, Malay language, speech recognition

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Authors: Ayhan Ince

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In this paper, an analytical simplified method for calculating elasto-plastic stresses strains of notched bodies subject to non-proportional loading paths is discussed. The method was based on the Neuber notch correction, which relates the incremental elastic and elastic-plastic strain energy densities at the notch root and the material constitutive relationship. The validity of the method was presented by comparing computed results of the proposed model against finite element numerical data of notched shaft. The comparison showed that the model estimated notch-root elasto-plastic stresses strains with good accuracy using linear-elastic stresses. The prosed model provides more efficient and simple analysis method preferable to expensive experimental component tests and more complex and time consuming incremental non-linear FE analysis. The model is particularly suitable to perform fatigue life and fatigue damage estimates of notched components subjected to non-proportional loading paths.

Keywords: elasto-plastic, stress-strain, notch analysis, nonprortional loadings, cyclic plasticity, fatigue

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Authors: Young-Eun Jang, Mi-Hye Ma, Yemi Kim

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As the elderly population increases, the number of patients complaining of dry mouth is also increasing. Elderly people often use mouthwash to prevent periodontal disease. Mouthwash and saliva substitutes with low pH were reported to be able to cause enamel erosion. To the best of our knowledge, there have been no studies showing the effect of mouthwash on patients using saliva substitutes. Therefore, the purpose of this study was to evaluate the effect of the use of mouthwash in combination with saliva substitutes on tooth erosion using a quantitative light-induced fluorescence-digital (QLF-D) system. A total of 96 bovine specimens were embedded in putty blocks and randomly allocated to the following groups with n = 12 each: Group 1, application of mouthwash; Group 2, application of saliva substitutes; Group 3, application of saliva substitutes in combination with mouthwash; and control group, application of saline. The bovine samples were eroded using a demineralization solution and then saliva substitutes and mouthwash were applied according to the groups for 2 weeks. For saliva substitutes, three different products were used; Oasis (Oasis Consumer Health, Cleveland, OH, USA), Xeromia solution (Osstem Pharma Co., Seoul, Korea), and Drymund gel (Dong-A Pharma Co., Seoul, Korea). The pH values of the saliva substitutes were determined using a pH meter. Loss of enamel and root dentin was measured using the QLF-D system immediately after demineralization on the 3rd, 7th, and 14th days. The data were analyzed using repeated measures ANOVA followed by Tukey’s post hoc tests (p < 0.05). Mineral loss in enamel and root dentin was detected when mouthwash and saliva substitutes were used alone, respectively (p < 0.05). Also, when mouthwash was used with saliva substitutes, the mineral loss was observed in enamel and root dentin (p < 0.05). The use of Xeromia and Drymund gel increased mineral loss of enamel significantly compared to the use of Oasis (p < 0.05). However, when Drymund gel and Xeromia were used in combination with mouthwash, mineral loss of enamel was significantly reduced compared to when they were used alone (p < 0.05). The pH values of Drymund gel, Xeromia, Oasis, and mouthwash were 5.5, 5.52, 6.2, and 6.37, respectively. Based on these results, it can be concluded that the use of mouthwash with a higher pH value than that of saliva substitutes could help patients suffering from xerostomia avoid the risk of dental erosion.

Keywords: saliva substitute, mouthwash, tooth erosion, dry mouth

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Authors: Jonardan Koner, Basabi Bhattacharya, Avinash Purandare

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The study is focused to find out the impact of infrastructural investment on economic development in Indian states. The study uses panel data analysis to measure the impact of infrastructural investment on Real Gross Domestic Product in Indian States. Panel data analysis incorporates Unit Root Test, Cointegration Teat, Pooled Ordinary Least Squares, Fixed Effect Approach, Random Effect Approach, Hausman Test. The study analyzes panel data (annual in frequency) ranging from 1991 to 2012 and concludes that infrastructural investment has a desirable impact on economic development in Indian. Finally, the study reveals that the infrastructural investment significantly explains the variation of economic indicator.

Keywords: infrastructural investment, real GDP, unit root test, cointegration teat, pooled ordinary least squares, fixed effect approach, random effect approach, Hausman test

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Authors: A. Majeed, M.K. Abbasi, S. Hameed, A. Imran, T. Naqqash, M. K. Hanif

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Plant growth-promoting rhizobacteria (PGPR) are free-living soil bacteria that aggressively colonize the rhizosphere/plant roots, and enhance the growth and yield of plants when applied to seed or crops. Root associated (endophytic and rhizospheric) PGPR were isolated from Sunflower (Helianthus anus) grown in soils collected from 16 different sites of sub division Dhirkot, Poonch, Azad Jammu & Kashmir, Pakistan. A total of 150 bacterial isolates were isolated, purified, screened in vitro for their plant growth promoting (PGP) characteristics. 11 most effective isolates were selected on the basis of biochemical assays (nitrogen fixation, phosphate solubilization, growth hormone production, biocontrol assay, and carbon substrates utilization assay through gas chromatography (GCMS), spectrophotometry, high performance liquid chromatography HPLC, fungal and bacterial dual plate assay and BIOLOG GN2/GP2 microplate assay respectively) and were tested on the crop under controlled and field conditions. From the inoculation assay, the most promising 4 strains (on the basis of increased root/shoot weight, root/shoot length, seed oil content, and seed yield) were than selected for colonization studies through confocal laser scanning and transmission electron microscope. 16Sr RNA gene analysis showed that these bacterial isolates belong to Pseudononas, Enterobacter, Azospirrilum, and Citobacter genera. This study is the clear evident that such isolates have the potential for application as inoculants adapted to poor soils and local crops to minimize the chemical fertilizers harmful for soil and environment

Keywords: PGPR, nitrogen fixation, phosphate solubilization, colonization

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Authors: Juliza Hidayati, Yesie M. Sinuhaji, Sawarni Hasibuan

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A company producing drinking water through many incompatibility issues that affect supply chain performance. The study was conducted to determine the factors that affect the performance of the supply chain and improve it. To obtain the dominant factors affecting the performance of the supply chain used Analytic Network Process, while to improve performance is done by using Kaizen. Factors affecting the performance of the supply chain to be a reference to identify the cause of the non-conformance. Results weighting using ANP indicates that the dominant factor affecting the level of performance is the precision of the number of shipments (15%), the ability of the fulfillment of the booking amount (12%), and the number of rejected products when signing (12%). Incompatibility of the factors that affect the performance of the supply chain are identified, so that found the root cause of the problem is most dominant. Based on the weight of Risk Priority Number (RPN) gained the most dominant root cause of the problem, namely the poorly maintained engine, the engine worked for three shifts, machine parts that are not contained in the plant. Improvements then performed using the Kaizen method of systematic and sustainable.

Keywords: analytic network process, booking amount, risk priority number, supply chain performance

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Authors: Carolyn Scott, Rachel Nugent

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The agricultural industry in Ireland and worldwide is one of the most dangerous occupations with respect to occupational health and safety accidents and fatalities. Many accident causation models have been developed in safety research to understand the underlying and contributory factors that lead to the occurrence of an accident. Due to the uniqueness of the agricultural sector, current accident causation theories cannot be applied. This paper presents an accident causation model named the Irish Farm Accident Causation Model (IFACM) which has been specifically tailored to the needs of Irish farms. The IFACM is a theoretical and practical model of accident causation that arranges the causal factors into a graphic representation of originating, shaping, and contributory factors that lead to accidents when unsafe acts and conditions are created that are not rectified by control measures. Causes of farm accidents were assimilated by means of a thorough literature review and were collated to form a graphical representation of the underlying causes of a farm accident. The IFACM was validated retrospectively through case study analysis and peer review. Participants in the case study (n=10) identified causes that led to a farm accident in which they were involved. A root cause analysis was conducted to understand the contributory factors surrounding the farm accident, traced back to the ‘root cause’. Experts relevant to farm safety accident causation in the agricultural industry have peer reviewed the IFACM. The accident causation process is complex. Accident prevention requires a comprehensive understanding of this complex process because to prevent the occurrence of accidents, the causes of accidents must be known. There is little research on the key causes and contributory factors of unsafe behaviours and accidents on Irish farms. The focus of this research is to gain a deep understanding of the causality of accidents on Irish farms. The results suggest that the IFACM framework is helpful for the analysis of the causes of accidents within the agricultural industry in Ireland. The research also suggests that there may be international applicability if further research is carried out. Furthermore, significant learning can be obtained from considering the underlying causes of accidents.

Keywords: farm safety, farm accidents, accident causation, root cause analysis

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Authors: Jinwon Kang, Seonghak Jo, Joohee Ahn, Junghye Choi, Sun-Young Lee

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A morphological priming has proved its importance by showing that segmentation occurs in morphemes when visual words are recognized within a noticeably short time. Regarding Sino-Korean prefixes, this study conducted an experiment on visual masked priming tasks with 57 ms stimulus-onset asynchrony (SOA) to see how individual differences in the amount of morphological knowledge affect morphological priming. The relationship between the prime and target words were classified as morphological (e.g., 미개척 migaecheog [unexplored] – 미해결 mihaegyel [unresolved]), semantical (e.g., 친환경 chinhwangyeong [eco-friendly]) – 무공해 mugonghae [no-pollution]), and orthographical (e.g., 미용실 miyongsil [beauty shop] – 미확보 mihwagbo [uncertainty]) conditions. We then compared the priming by configuring irrelevant paired stimuli for each condition’s control group. As a result, in the behavioral data, we observed facilitatory priming from a group with high morphological knowledge only under the morphological condition. In contrast, a group with low morphological knowledge showed the priming only under the orthographic condition. In the event-related potential (ERP) data, the group with high morphological knowledge presented the N250 only under the morphological condition. The findings of this study imply that individual differences in morphological knowledge in Korean may have a significant influence on the segmental processing of Korean word recognition.

Keywords: ERP, individual differences, morphological priming, sino-Korean prefixes

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Authors: Hossein Asgarzadeh, Ayoub Osmani, Farrokh Asadzadeh, Mohammad Reza Mosaddeghi

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This study was conducted to evaluate the topsoil and subsoil physical quality using relative bulk density (RBD) in Urmia plain in Iran. Undisturbed samples were collected from two layers (topsoil and subsoil) of thirty agricultural soils. Categories of 0.72 ≥ RBD (low degree of compactness), 0.82 > RBD > 0.72 (moderate/optimum degree of compactness), and RBD ≥ 0.82 (high degree of compactness) were used to evaluate soil physical quality (SPQ). Two topsoils had a low degree of compactness, fourteen topsoils had an optimum degree of compactness, and the rest (i.e., fourteen topsoils) had a high degree of compactness. Only one subsoil had an optimum degree of compactness, and twenty-eight subsoils (i.e., 93%) had a high degree of compactness, indicating poor SPQ of the subsoil layer in the studied region. It seems that conventional tillage in the past decades destroyed the pore system in the majority of studied subsoils. The high degree of compactness would reduce soil aeration and increase soil penetration resistance which could restrict root and plant growth. Conversely, a low degree of soil compactness is expected to reduce the root-soil contact.

Keywords: compactness, relative bulk density, soil physical quality

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Authors: Ponghyung Lee

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This study seeks to investigate the variations occurring to Korean consonantal variations center around laryngeal features of the concerned sounds, to the exclusion of others. Our fundamental premise is that the weak contrast associated with concerned segments might be held accountable for the oscillation of the status quo of the concerned consonants. What is more, we assume that an array of notions as a measure of communicative efficiency of linguistic units would be significantly influential on triggering those variations. To this end, we have tried to compute the surprisal, entropic contribution, and relative contrastiveness associated with Korean obstruent consonants. What we found therein is that the Information-theoretic perspective is compelling enough to lend support our approach to a considerable extent. That is, the variant realizations, chronologically and stylistically, prove to be profoundly affected by a set of Information-theoretic factors enumerated above. When it comes to the biblical proper names, we use Georgetown University CQP Web-Bible corpora. From the 8 texts (4 from Old Testament and 4 from New Testament) among the total 64 texts, we extracted 199 samples. We address the issue of laryngeal feature variations associated with Korean obstruent consonants under the presumption that the variations stem from the weak contrast among the triad manifestations of laryngeal features. The variants emerge from diverse sources in chronological and stylistic senses: Christianity biblical texts, ordinary casual speech, the shift of loanword adaptation over time, and ideophones. For the purpose of discussing what they are really like from the perspective of Information Theory, it is necessary to closely look at the data. Among them, the massive changes occurring to loanword adaptation of proper nouns during the centennial history of Korean Christianity draw our special attention. We searched 199 types of initially capitalized words among 45,528-word tokens, which account for around 5% of total 901,701-word tokens (12,786-word types) from Georgetown University CQP Web-Bible corpora. We focus on the shift of the laryngeal features incorporated into word-initial consonants, which are available through the two distinct versions of Korean Bible: one came out in the 1960s for the Protestants, and the other was published in the 1990s for the Catholic Church. Of these proper names, we have closely traced the adaptation of plain obstruents, e. g. /b, d, g, s, ʤ/ in the sources. The results show that as much as 41% of the extracted proper names show variations; 37% in terms of aspiration, and 4% in terms of tensing. This study set out in an effort to shed light on the question: to what extent can we attribute the variations occurring to the laryngeal features associated with Korean obstruent consonants to the communicative aspects of linguistic activities? In this vein, the concerted effects of the triad, of surprisal, entropic contribution, and relative contrastiveness can be credited with the ups and downs in the feature specification, despite being contentiousness on the role of surprisal to some extent.

Keywords: entropic contribution, laryngeal feature variation, relative contrastiveness, surprisal

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Authors: Aboul-Nasr Amal, Sabry Soraya, Sabra Mayada

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The effects of phosphorus amendments and arbuscular mycorrhizal (AM) fungi Glomus intraradices on the sweet basil (Ocimum basilicum L.), chemical composition and percent of volatile oil, and metal accumulation in plants and its availability in soil were investigated in field experiment at two seasons 2012 and 2013 under contaminated soil with Pb and Cu. The content of essential oil and shoot and root dry weights of sweet basil was increased by the application of mineral phosphorus as compared to control. Inoculation with AM fungi reduced the metal concentration in shoot, recording a lowest value of (33.24, 18.60 mg/kg) compared to the control (46.49, 23.46 mg/kg) for Pb and Cu, respectively. Availability of Pb and Cu in soil were decreased after cultivation in all treatments compared to control. However, metal root concentration increased with the inoculation, with highest values of (30.15, 39.25 mg/kg)compared to control (22.01, 33.57mg/kg) for Pb and Cu, respectively. The content of linalool and methyl chavicol in basil oil was significantly increased in all treatments compared to control. We can thus conclude that the AM-sweet basil symbiosis could be employed as an approach to bioremediate polluted soils and enhance the yield and maintain the quality of volatile oil of sweet basil plants.

Keywords: arbuscular mycorrhizal fungus, heavy metals, sweet basil, oil composition

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Yves Alain Ach, Sandra Rmadi Said

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An extensive review of literature in relation to brands has shown that little research has focused on the nature and determinants of the information disclosed by companies with respect to the brands they own and use. The objective of this paper is to address this issue. More specifically, the aim is to characterize the nature of the information disclosed by companies in terms of estimating the value of brands and to identify the determinants of that information according to the company’s characteristics most frequently tested by previous studies on the disclosure of information on intangible capital, by studying the practices of a sample of 37 French companies. Our findings suggest that companies prefer to communicate accounting, economic and strategic information in relation to their brands instead of providing financial information. The analysis of the determinants of the information disclosed on brands leads to the conclusion that the groups which operate internationally and have chosen a category 1 auditing firm to communicate more information to investors in their annual report. Our study points out that the sector is not an explanatory variable for voluntary brand disclosure, unlike previous studies on intangible capital. Our study is distinguished by the study of an element that has been little studied in the financial literature, namely the determinants of brand-related information. With regard to the effect of size on brand-related information disclosure, our research does not confirm this link. Many authors point out that large companies tend to publish more voluntary information in order to respond to stakeholder pressure. Our study also establishes that the relationship between brand information supply and performance is insignificant. This relationship is already controversial by previous research, and it shows that higher profitability motivates managers to provide more information, as this strengthens investor confidence and may increase managers' compensation. Our main contribution focuses on the nature of the inherent characteristics of the companies that disclose the most information about brands. Our results show the absence of a link between size and industry on the one hand and the supply of brand information on the other, contrary to previous research. Our analysis highlights three types of information disclosed about brands: accounting, economics and strategy. We, therefore, question the reasons that may lead companies to voluntarily communicate mainly accounting, economic and strategic information in relation to our study from one year to the next and not to communicate detailed information that would allow them to reconstitute the financial value of their brands. Our results can be useful for companies and investors. Our results highlight, to our surprise, the lack of financial information that would allow investors to understand a better valuation of brands. We believe that additional information is needed to improve the quality of accounting and financial information related to brands. The additional information provided in the special report that we recommend could be called a "report on intangible assets”.

Keywords: brand related information, brand value, information disclosure, determinants

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Authors: I. A. Landa-Fernandez, I. Monje-Ramirez, M. T. Orta-Ledesma

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Every year plant-parasitic nematodes diminish the yield of high-value crops worldwide causing important economic losses. Currently, Meloidogyne enterolobii has increased its importance due to its high aggressiveness, increasing geographical distribution and host range. Root-knot nematodes inhabit the rhizosphere soil around plant roots. However, they can come into contact with irrigation water. Thus, plant-parasitic nematodes can be transported by water, as eggs or juveniles. Due to their high resistance, common water disinfection methods are not effective for inactivating these parasites. Ozone is the most effective disinfectant for microbial inactivation. The objective of this study is to demonstrate that ozone treatment is an alternative method control in irrigation water of the root-knot nematode M. enterolobii. It has been shown that ozonation is an effective treatment for the inactivation of protozoan cysts and oocysts (Giardia and Cryptosporidium) and for other species of the genus Meloidogyne (M. incognita), but not for the enterolobii specie. In this study, the strain of M. enterolobii was isolated from tomatoes roots. For the tests, eggs were used and were inoculated in water with similar characteristics of irrigation water. Subsequently, the disinfection process was carried out in an ozonation unit. The performance of the treatments was evaluated through the egg's viability by assessing its structure by optical microscopy. As a result of exposure to ozone, the viability of the nematode eggs was reduced practically in its entirety; with dissolved ozone levels in water close to the standard concentration (equal to 0.4 mgO₃/L), but with high contact times (greater than 4 min): 0.2 mgO₃/L for 15 minutes or 0.55 mgO₃/L for 10 minutes. Additionally, the effect of temperature, alkalinity and organic matter of the water was evaluated. Ozonation is effective and a promising alternative for the inactivation of nematodes in irrigation water, which could contribute to diminish the agricultural losses caused by these organisms.

Keywords: inactivation process, irrigation water treatment, ozonation, plant-parasite nematodes

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Authors: Maria Manzoor, Iram Gul, Muhammad Arshad, Jean Kallerhoff

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The potential of fungal isolates to be used in phytoremediation of widespread lead contaminated soil has been evaluated in this study. Five different fungal isolates (Trichoderma harzianum, Penicillium simplicissimum, Aspergillus flavus, Aspergillus niger and Mucor spp.) were obtained and tested for their tolerance to increasing concentration of lead (Pb) i.e. 100, 200, 300, 400 and 500 mgL-1 on PDA and PDB culture experiment. All strains were tolerant up to 500 mgL-1 following sequence; A. flavus > A. niger > Mucor spp. > P. simplicissimum > T. harzianum. Further the isolates were then monitored for possible effect on Pb solubility/mobility through soil incubation experiments and characterized for essays including pathogenicity, germination and root elongation and plant growth promoting activities including IAA (indole acetic acid), phosphorus solubilization and gibberellic acid (GA3) production. Results revealed that fungal isolates have positive effect on Pb mobility in soil and plant biomass production. Pb solubility was significantly (P> 0.05) increased in soil upon application of Mucor spp. P. simplicissimum and T. harzianum. when compared to control. Among different strains three isolates (Mucor spp., P. simplicissimum and T. harzianum) were nonpathogenic because no inhibitory effect of fungus was observed to plant growth when exposed to these strains in root shoot elongation essay. Particularly T. harzianum and P. simplicissimum showed great ability to increase root length by 1.1 and 1.3 folds and shoot length by 1.47 and 1.5 folds respectively under Pb stress (500 mgL-1). Significantly high production of IAA was observed in A. niger (26.7 μg/ml), Phosphorus solubilization was observed in T. harzianum (9.15 μg/ml) and GA3 production was observed in P. simplicissimum (11.02 μg/ml). From results it is concluded that Mucor spp., P. simplicissimum and T. harzianum have potential to increase Pb mobility and improving plant growth under highy Pb contamination, therefore can be used in microbially assisted phytoremediation of Pb contaminated soil.

Keywords: Pb tolerant fungus, Pb mobility, plant growth promoting activities, indole acetic acid (IAA)

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Authors: Swathi M. Vanniarajan

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Reading research suggests that online contextual vocabulary comprehension while reading is an interactive and integrative process. One’s success in it depends on a variety of factors including the amount and the nature of available linguistic and nonlinguistic cues, his/her analytical and integrative skills, schema memory (content familiarity), and processing speed characterized along the continuum of controlled to automatic processing. The experiment reported here, conducted with 30 native speakers as one group and 30 nonnative speakers as another group (all graduate students), hypothesized that while working on (24) tasks which required them to comprehend an unfamiliar word in real time without backtracking, due to the differences in the nature of their respective reading processes, the nonnative subjects would be less able to construct the meanings of the unknown words by integrating the multiple but sufficient contextual cues provided in the text but the native subjects would be able to. The results indicated that there were significant inter-group as well as intra-group differences in terms of the quality of definitions given. However, when given additional time, while the nonnative speakers could significantly improve the quality of their definitions, the native speakers in general would not, suggesting that all things being equal, time is a significant factor for success in nonnative vocabulary and reading comprehension processes and that accuracy precedes automaticity in the development of nonnative reading processes also.

Keywords: reading, second language processing, vocabulary comprehension

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Authors: Parastoo Motallebi, Vahid Niknam, Hassan Ebrahimzadeh, Majid Hashemi

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Wheat, the most strategically important worldwide crop, is widely grown in various countries. Based on international wheat production statistics (FAOSTAT database), the total production of wheat in 2012 was 13.8 in Iran. Fusarium culmorum is one of the principal causative agents of Fusarium crown rot (FCR), an overwhelming disease of wheat and barley which is in the early stages causing yield losses, stand reductions and rotting of root and lower stem tissues. In this study inoculation of two wheat seedlings of the susceptible cultivar Falat and the partially field-resistant cultivar Pishtaz were carried out in greenhouse conditions and root samples were taken for 6 days. The activity of peroxidase (POX) and polyphenoloxidase (PPO) enzymes were analyzed to identify possible relations between resistance and enzymatic activities. Although the POX and PPO activities in both geno types increased, this significant increase was more dominant in Pishtaz. The results showed an earlier elevation in the activity of these defense related enzymes in semi-resistant cv. Pishtaz after inoculation, suggested that the activities of POX and PPO in wheat geno types play an important role in the induction of resistance to this disease.

Keywords: Defense responses, Fusarium culmorum, Wheat

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Authors: Zamri Abu Bakar Zamri, Normaly Kamal Ismail Normaly, Mohd Izani Mohamed Rawi Izani

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Malay noun compound are phrases that consist of two or more nouns. The key characteristic behind noun compounds lies on its frequent occurrences within the text. Therefore, extracting these noun compounds is essential for several domains of research such as Information Retrieval, Sentiment Analysis and Question Answering. Many research efforts have been proposed in terms of extracting Malay noun compounds using linguistic and statistical approaches. Most of the existing methods have concentrated on the extraction of bi-gram noun+noun compound. However, extracting noun+verb, noun+adjective and noun+prepositional is challenging due to the difficulty of selecting an appropriate method with effective results. Thus, there is still room for improvement in terms of enhancing the effectiveness of compound word extraction. Therefore, this study proposed a combination of linguistic approach and statistical measures in order to enhance the extraction of compound words. Several preprocessing steps are involved including normalization, tokenization, and stemming. The linguistic approach that has been used in this study is Part-of-Speech (POS) tagging. In addition, a new linguistic pattern for named entities has been utilized using a list of Malays named entities in order to enhance the linguistic approach in terms of noun compound recognition. The proposed statistical measures consists of NC-value, NTC-value and NLC value.

Keywords: Compound Word, Noun Compound, Linguistic Approach, Statistical Approach

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Authors: Chieh-Chun Chang, Cheng-Ting Shih, Yan-Lin Liu, Shu-Jun Chang, Jay Wu

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With the widespread use of digital mammography (DM), radiation dose evaluation of breasts has become important. X-ray spectra are one of the key factors that influence the absorbed dose of glandular tissue. In this study, we estimated the X-ray spectrum of DM using the expectation maximization (EM) algorithm with the transmission measurement data. The interpolating polynomial model proposed by Boone was applied to generate the initial guess of the DM spectrum with the target/filter combination of Mo/Mo and the tube voltage of 26 kVp. The Monte Carlo N-particle code (MCNP5) was used to tally the transmission data through aluminum sheets of 0.2 to 3 mm. The X-ray spectrum was reconstructed by using the EM algorithm iteratively. The influence of the initial guess for EM reconstruction was evaluated. The percentage error of the average energy between the reference spectrum inputted for Monte Carlo simulation and the spectrum estimated by the EM algorithm was -0.14%. The normalized root mean square error (NRMSE) and the normalized root max square error (NRMaSE) between both spectra were 0.6% and 2.3%, respectively. We conclude that the EM algorithm with transmission measurement data is a convenient and useful tool for estimating x-ray spectra for DM in clinical practice.

Keywords: digital mammography, expectation maximization algorithm, X-Ray spectrum, X-Ray

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Authors: Aileen F. Wang

Abstract:

Mammography has been one of the most reliable methods for early detection and diagnosis of breast cancer. However, mammography misses about 17% and up to 30% of breast cancers due to the subtle and unstable appearances of breast cancer in their early stages. Recent computer-aided diagnosis (CADx) technology using Zernike moments has improved detection accuracy. However, it has several drawbacks: it uses manual segmentation, Zernike moments are not robust, and it still has a relatively high false negative rate (FNR)–17.6%. This project will focus on the development of a novel breast cancer detection algorithm to automatically segment the breast mass and further reduce FNR. The algorithm consists of automatic segmentation of a single breast mass using Point Region Growing Segmentation, reconstruction of the segmented breast mass using Pseudo-Zernike moments, and classification of the breast mass using the root mean square (RMS). A comparative study among the various algorithms on the segmentation and reconstruction of breast masses was performed on randomly selected mammographic images. The results demonstrated that the newly developed algorithm is the best in terms of accuracy and cost effectiveness. More importantly, the new classifier RMS has the lowest FNR–6%.

Keywords: computer aided diagnosis, mammography, point region growing segmentation, pseudo-zernike moments, root mean square

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Authors: Mingyue Sheng, Basil Sharp

Abstract:

Greenhouse gas (GHG) emissions from national transport account for the largest share of emissions from energy use in New Zealand. Whether the environmental Kuznets curve (EKC) relationship exists between environmental degradation indicators from the transport sector and economic growth in New Zealand remains unclear. This paper aims at exploring the causality relationship between CO₂ emissions from the transport sector, fossil fuel consumption, and the Gross Domestic Product (GDP) per capita in New Zealand, using annual data for the period 1977 to 2013. First, conventional unit root tests (Augmented Dickey–Fuller and Phillips–Perron tests), and a unit root test with the breakpoint (Zivot-Andrews test) are employed to examine the stationarity of the variables. Second, the autoregressive distributed lag (ARDL) bounds test for co-integration, followed by Granger causality investigated causality among the variables. Empirical results of the study reveal that, in the short run, there is a unidirectional causality between economic growth and transport CO₂ emissions with direction from economic growth to transport CO₂ emissions, as well as a bidirectional causality from transport CO₂ emissions to road energy consumption.

Keywords: economic growth, transport carbon dioxide emissions, environmental Kuznets curve, causality

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Authors: Rachna Jain, Sushila Madan, Bindu Garg

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Cloud computing is the key powerhouse in numerous organizations due to shifting of their data to the cloud environment. In recent years it has been observed that cloud-based-services are being used on large scale for content storage, distribution and processing. Various issues have been observed in cloud computing environment that need to be addressed. Security and privacy are found topmost concern area. In this paper, a novel security model is proposed to secure data by utilizing CDN services like image to icon conversion. CDN Service is a content delivery service which converts an image to icon, word to pdf & Latex to pdf etc. Presented model is used to convert an image into icon by keeping image secret. Here security of image is imparted so that image should be encrypted and decrypted by data owners only. It is also discussed in the paper that how server performs multiplication and selection on encrypted data without decryption. The data can be image file, word file, audio or video file. Moreover, the proposed model is capable enough to multiply images, encrypt them and send to a server application for conversion. Eventually, the prime objective is to encrypt an image and convert the encrypted image to image Icon by utilizing homomorphic encryption.

Keywords: cloud computing, user data security, homomorphic encryption, image multiplication, CDN service

Procedia PDF Downloads 336

Authors: Daniel Fulus Fom, Gau Patrick Damulak

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In this study, the Autoregressive Fractional Integrated Moving Average (ARFIMA) and Jordan Recurrent Neural Network (JRNN) models were employed to model the forecasting performance of the daily turbidity flow of White Clay Creek (WCC). The two methods were applied to the log difference series of the daily turbidity flow series of WCC. The measurements of error employed to investigate the forecasting performance of the ARFIMA and JRNN models are the Root Mean Square Error (RMSE) and the Mean Absolute Error (MAE). The outcome of the investigation revealed that the forecasting performance of the JRNN technique is better than the forecasting performance of the ARFIMA technique in the mean square error sense. The results of the ARFIMA and JRNN models were obtained by the simulation of the models using MATLAB version 8.03. The significance of using the log difference series rather than the difference series is that the log difference series stabilizes the turbidity flow series than the difference series on the ARFIMA and JRNN.

Keywords: auto regressive, mean absolute error, neural network, root square mean error

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Authors: Muhammad Ali Khan

Abstract:

Education is a word has been derived from Latin word "Educare", means to train. Therefore, the harmonious growth of the potentialities for achieving the qualities desirable and useful in the human society is called education. It is claimed that by educating women we can develop our economy, family health and decrease population growth. To explore the socio-economic impact of education on urban women. A prospective study design was used. Over a period of six months 50 respondents were randomly selected from Hayat Abad, an urban city in the North West of Pakistan. A questionnaire was used to explore marital, educational, occupational, social, economical and political status of urban women. Of the total, 50% (25) were employed, where 56% were married and 44% unmarried. Of the employed participants, 56% were teachers fallowed by social worker 16%. Monthly income was significantly high (p=001) of women with master degree. Understanding between wife and husband was also very significant in women with masters. . 78% of employed women replied that Parda (Hija) should be on choice not imposed. 52% of educated women replied participation in social activates, such as parties, shopping etc. Education has a high impact on urban women because it is directly related to employment, decision of power, economy and social life. Urban women with high education have significant political awareness and empowerment. Improving women educational level in rural areas of Pakistan is the key for economic growth and political empowerment

Keywords: women, urban, Pakistan, socio economic

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Authors: Rahul Srivastava, Priti Pundir, Y. R. Sood, Rajnish Shrivastava

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For the interpretation of the signatures of sweep frequency response analysis(SFRA) of transformer different types of statistical techniques serves as an effective tool for doing either phase to phase comparison or sister unit comparison. In this paper with the discussion on SFRA several statistics techniques like cross correlation coefficient (CCF), root square error (RSQ), comparative standard deviation (CSD), Absolute difference, mean square error(MSE),Min-Max ratio(MM) are presented through several case studies. These methods require sample data size and spot frequencies of SFRA signatures that are being compared. The techniques used are based on power signal processing tools that can simplify result and limits can be created for the severity of the fault occurring in the transformer due to several short circuit forces or due to ageing. The advantages of using statistics techniques for analyzing of SFRA result are being indicated through several case studies and hence the results are obtained which determines the state of the transformer.

Keywords: absolute difference (DABS), cross correlation coefficient (CCF), mean square error (MSE), min-max ratio (MM-ratio), root square error (RSQ), standard deviation (CSD), sweep frequency response analysis (SFRA)

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Authors: Meksem Amara Leila, Ferfar Meriem, Meksem Nabila, Djebar Mohammed Reda

Abstract:

The wheat is the cereal the most consumed in the world. In Algeria, the production of this cereal covers only 20 in 25 % of the needs for the country, the rest being imported. To improve the efficiency and the productivity of the durum wheat, the farmers turn to the use of pesticides: weed-killers, fungicides and insecticides. However this use often entrains losses of products more at least important contaminating the environment and all the food chain. Weed-killers are substances developed to control or destroy plants considered unwanted. That they are natural or produced by the human being (molecule of synthesis), the absorption and the metabolization of weed-killers by plants cause the death of these plants.In this work, we set as goal the evaluation of the effect of a weed-killer sulfonylurea, the CossackOD with various concentrations (0, 2, 4 and 9 µg) on variety of Triticum durum: Cirta. We evaluated the plant growth by measuring the leaves and root length, compared with the witness as well as the content of proline and analyze the level of one of the antioxydative enzymes: catalse, after 14 days of treatment. Sulfonylurea is foliar and root weed-killers inhibiting the acetolactate synthase: a vegetable enzyme essential to the development of the plant. This inhibition causes the ruling of the growth then the death. The obtained results show a diminution of the average length of leaves and roots this can be explained by the fact that the ALS inhibitors are more active in the young and increasing regions of the plant, what inhibits the cellular division and talks a limitation of the foliar and root’s growth. We also recorded a highly significant increase in the proline levels and a stimulation of the catalase activity. As a response to increasing the herbicide concentrations a particular increases in antioxidative mechanisms in wheat cultivar Cirta suggest that the high sensitivity of Cirta to this sulfonylurea herbicide is related to the enhanced production and oxidative damage of reactive oxygen species.

Keywords: sulfonylurea, Triticum durum, oxydative stress, Toxicity

Procedia PDF Downloads 427