Search results for: root word of accounting hasaba

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

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Authors: Ramez F. Saad, Ahmad Kobaissi, Bernard Amiaud, Julien Ruelle, Emile Benizri

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Agromining is a new technology that establishes agricultural systems on ultramafic soils in order to produce valuable metal compounds such as nickel (Ni), with the final aim of restoring a soil's agricultural functions. But ultramafic soils are characterized by low fertility levels and this can limit yields of hyperaccumulators and metal phytoextraction. The objectives of the present work were to test if the association of a hyperaccumulating plant (Alyssum murale) and a Fabaceae (Vicia sativa var. Prontivesa) could induce changes in physicochemical characteristics of a serpentine soil and in root architecture of a hyperaccumulating plant then lead to efficient agromining practices through soil quality improvement. Based on standard agricultural systems, consisting in the association of legumes and another crop such as wheat or rape, a three-month rhizobox experiment was carried out to study the effect of the co-cropping (Co) or rotation (Ro) of a hyperaccumulating plant (Alyssum murale) with a legume (Vicia sativa) and incorporating legume biomass to soil, in comparison with mineral fertilization (FMo), on the structure and physicochemical properties of an ultramafic soil and on root architecture. All parameters measured (biomass, C and N contents, and taken-up Ni) on Alyssum murale conducted in co-cropping system showed the highest values followed by the mineral fertilization and rotation (Co > FMo > Ro), except for root nickel yield for which rotation was better than the mineral fertilization (Ro > FMo). The rhizosphere soil of Alyssum murale in co-cropping had larger soil particles size and better aggregates stability than other treatments. Using geostatistics, co-cropped Alyssum murale showed a greater root surface area spatial distribution. Moreover, co-cropping and rotation-induced lower soil DTPA-extractable nickel concentrations than other treatments, but higher pH values. Alyssum murale co-cropped with a legume showed a higher biomass production, improved soil physical characteristics and enhanced nickel phytoextraction. This study showed that the introduction of a legume into Ni agromining systems could improve yields of dry biomass of the hyperaccumulating plant used and consequently, the yields of Ni. Our strategy can decrease the need to apply fertilizers and thus minimizes the risk of nitrogen leaching and underground water pollution. Co-cropping of Alyssum murale with the legume showed a clear tendency to increase nickel phytoextraction and plant biomass in comparison to rotation treatment and fertilized mono-culture. In addition, co-cropping improved soil physical characteristics and soil structure through larger and more stabilized aggregates. It is, therefore, reasonable to conclude that the use of legumes in Ni-agromining systems could be a good strategy to reduce chemical inputs and to restore soil agricultural functions. Improving the agromining system by the replacement of inorganic fertilizers could simultaneously be a safe way of rehabilitating degraded soils and a method to restore soil quality and functions leading to the recovery of ecosystem services.

Keywords: plant association, legumes, hyperaccumulating plants, ultramafic soil physicochemical properties

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Authors: Muhammad Ali Khan

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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: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

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Authors: Rabih Nehme, Abdullah Al Mutawa

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The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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Authors: Yuda Purwana Roswanjaya, Wouter Kohlen, Rene Geurts

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The Trema genus represents a group of fast-growing tropical tree species within the Cannabaceae. Interestingly, five species nested in this lineage -known as Parasponia- can establish rhizobium nitrogen-fixing root nodules, similar to those found in legumes. Parasponia and legumes use a conserved genetic network to control root nodule formation, among which are genes also essential for mycorrhizal symbiosis (the so-called common symbiotic pathway). However, Trema species lost several genes that function exclusively in nodulation, suggesting a loss-of the nodulation trait in Trema. Strikingly, in a Trema orientalis population found in Malaysian Borneo we identified a truncated SYMBIOSIS RECEPTOR KINASE (SYMRK) mutant allele lacking a large portion of the c-terminal kinase domain. In legumes this gene is essential for nodulation and mycorrhization. This raises the question whether Trema orientalis can still be mycorrhized. To answer this question, we established quantitative mycorrhization assay for Parasponia andersonii and Trema orientalis. Plants were grown in closed pots on half strength Hoagland medium containing 20 µM potassium phosphate in sterilized sand and inoculated with 125 spores of Rhizopagus irregularis (Agronutrion-DAOM197198). Mycorrhization efficiency was determined by analyzing the frequency of mycorrhiza (%F), the intensity of the mycorrhizal colonization (%M) and the arbuscule abundance (%A) in the root system. Trema orientalis RG33 can be mycorrhized, though with lower efficiency compared to Parasponia andersonii. From this we conclude that a functional SYMRK kinase domain is not essential for Trema orientalis mycorrhization. In ongoing experiments, we aim to investigate the role of SYMRK in Parasponia andersonii mycorrhization and nodulation. For this two Parasponia andersonii symrk CRISPR-Cas9 mutant alleles were created. One mimicking the TorSYMRKRG33 allele by deletion of exon 13-15, and a full Parasponia andersonii SYMRK knockout.

Keywords: endomycorrhization, Parasponia andersonii, symbiosis receptor kinase (SYMRK), Trema orientalis

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Authors: Esther Matthews

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This paper looks at ways of translating new metaphors: those conceived and created by authors, which are often called ‘original’ metaphors in the world of Translation Studies. An original metaphor is the most extreme form of figurative language, often dramatic and shocking in effect. It displays unexpected juxtapositions of language, suggesting there could be as many different translations as there are translators. However, some theorists say original metaphors should be translated ‘literally’ or ‘word for word’ as far as possible, suggesting a similarity between translators’ solutions. How do literary translators approach this challenge? This study focuses on Spanish-English translations of a novel full of original metaphors: Nada by Carmen Laforet (1921 – 2004). Original metaphors from the text were compared to the four published English translations by Inez Muñoz, Charles Franklin Payne, Glafyra Ennis, and Edith Grossman. These four translators employed a variety of translation methods, but they translated ‘literally’ in well over half of the original metaphors studied. In a two-part translation exercise and questionnaire, professional literary translators were asked to translate a number of these metaphors. Many different methods were employed, but again, over half of the original metaphors were translated literally. Although this investigation was limited to one author and language pair, it gives a clear indication that, although literary translators’ solutions vary, on the whole, they prefer to translate original metaphors as literally as possible within the confines of English grammar and syntax. It also reveals literary translators’ desire to reproduce the distinctive character of an author’s work as accurately as possible for the target reader.

Keywords: translation, original metaphor, literature, translator training

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Authors: Madhumitha Rajasekaran

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Freedom is a short, powerful word we take for granted every day. It is hard to fully appreciate freedom when we have never had it snatched away from us. We get to choose our jobs, where we live, what we eat. If we are unhappy at work, we have the freedom to quit and find work elsewhere.

Keywords: human trafficking, standing for freedom, social work, social research

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Authors: Yunseok Noh, Chang-Uk Kwak, Sun-Joong Kim, Seong-Bae Park

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Scripts are one of the basic text resources to understand broadcasting contents. Since broadcast media wields lots of influence over the public, tools for understanding broadcasting contents are more required. Topic modeling is the method to get the summary of the broadcasting contents from its scripts. Generally, scripts represent contents descriptively with directions and speeches. Scripts also provide scene segments that can be seen as semantic units. Therefore, a script can be topic modeled by treating a scene segment as a document. Because scripts consist of speeches mainly, however, relatively small co-occurrences among words in the scene segments are observed. This causes inevitably the bad quality of topics based on statistical learning method. To tackle this problem, we propose a method of learning with additional word co-occurrence information obtained using scene similarities. The main idea of improving topic quality is that the information that two or more texts are topically related can be useful to learn high quality of topics. In addition, by using high quality of topics, we can get information more accurate whether two texts are related or not. In this paper, we regard two scene segments are related if their topical similarity is high enough. We also consider that words are co-occurred if they are in topically related scene segments together. In the experiments, we showed the proposed method generates a higher quality of topics from Korean drama scripts than the baselines.

Keywords: broadcasting contents, scripts, text similarity, topic model

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Authors: Stephen Acheampong Amoafoh

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In today's dynamic economic landscape, businesses face multifaceted challenges that demand strategic foresight and informed decision-making. This abstract explores the pivotal role of financial analytics in driving business performance amidst evolving market conditions. By integrating accounting principles with economic insights, organizations can harness the power of data-driven strategies to optimize resource allocation, mitigate risks, and capitalize on emerging opportunities. This presentation will delve into the practical applications of financial analytics across various sectors, highlighting case studies and empirical evidence to underscore its efficacy in enhancing operational efficiency and fostering sustainable growth. From predictive modeling to performance benchmarking, attendees will gain invaluable insights into leveraging advanced analytics tools to drive profitability, streamline processes, and adapt to changing market dynamics. Moreover, this abstract will address the ethical considerations inherent in financial analytics, emphasizing the importance of transparency, integrity, and accountability in data-driven decision-making. By fostering a culture of ethical conduct and responsible stewardship, organizations can build trust with stakeholders and safeguard their long-term viability in an increasingly interconnected global economy. Ultimately, this abstract aims to stimulate dialogue and collaboration among scholars, practitioners, and policymakers, fostering knowledge exchange and innovation in the realms of accounting, business, and economics. Through interdisciplinary insights and actionable recommendations, participants will be equipped to navigate the complexities of today's business environment and seize opportunities for sustainable success.

Keywords: financial analytics, business performance, data-driven strategies, sustainable growth

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Authors: Prudvi Paresi, Fatemeh Javidan

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In recent years, greenhouse gas, or in particular, carbon emissions, have received special attention from environmentalists and designers due to the fact that they significantly contribute to the temperature rise. The building industry is one of the top seven major industries contributing to embodied carbon emission. Signage systems are an integral part of the building industry and bring completeness to the space-building by providing the required information and guidance. A significant amount of building materials, such as steel, aluminium, acrylic, LED, etc., are utilized in these systems, but very limited information is available on their sustainability and carbon footprint. Therefore, there is an urgent need to assess the emissions associated with the signage industry and for controlling these by adopting different mitigation techniques without sacrificing the efficiency of the project. The present paper investigates the embodied carbon of two case studies in the Australian signage industry within the cradle – gate (A1-A3) and gate–site (A4-A5) stages. A material source-based database is considered to achieve more accuracy. The study identified that aluminium is the major contributor to embodied carbon in the signage industry compared to other constituents. Finally, an attempt is made to suggest strategies for mitigating embodied carbon in this industry.

Keywords: carbon accounting, small-scale construction, signage industry, construction materials

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Authors: Hui Shi

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This study investigates a newly emerged usage of Chinese numeral classifier mei (枚) in the cyberspace. In modern Chinese grammar, mei as a classifier should occupy the pre-nominal position, and its valid accompanying nouns are restricted to small, flat, fragile inanimate objects rather than humans. To examine the semantic change of mei, two types of data from Weibo.com were collected. First, 500 mei-included Weibo posts constructed a corpus for analyzing this classifier's word order distribution (post-nominal or pre-nominal) as well as its accompanying nouns' semantics (inanimate or human). Second, considering that mei accompanies a remarkable number of human nouns in the first corpus, the second corpus is composed of mei-involved Weibo IDs from users located in first and third-tier cities (n=8 respectively). The findings show that in the cyber community, mei frequently classifies human-related neologisms at the archaic post-normal position. Besides, the 23 to 29-year-old females as well as Weibo users from third-tier cities are the major populations who adopt mei in their user IDs for self-description and identity expression. This paper argues that the creative usage of mei gains popularity in the Chinese internet due to a humor effect. The marked word order switch and semantic misapplication combined to trigger incongruity and jocularity. This study has significance for research on Chinese cyber neologism. It may also lay a foundation for further studies on Chinese classifier change and Chinese internet communication.

Keywords: Chinese classifier, humor, neologism, semantic change

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Authors: Nancy Retzlaff, Sarah J. Berkemer, Trudie Strauss

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In the last couple of decades, the advent of digitalization of any kind of data was probably one of the major advances in all fields of study. This paves the way for also analysing these data even though they might come from disciplines where there was no initial computational necessity to do so. Especially in linguistics, one can find a rather manual tradition. Still when considering studies that involve the history of language families it is hard to overlook the striking similarities to bioinformatics (phylogenetic) approaches. Alignments of words are such a fairly well studied example of an application of bioinformatics methods to historical linguistics. In this paper we will not only consider alignments of strings, i.e., words in this case, but also alignments of syntax trees of selected Indo-European languages. Based on initial, crude alignments, a sophisticated scoring model is trained on both letters and syntactic features. The aim is to gain a better understanding on which features in two languages are related, i.e., most likely to have the same root. Initially, all words in two languages are pre-aligned with a basic scoring model that primarily selects consonants and adjusts them before fitting in the vowels. Mixture models are subsequently used to filter ‘good’ alignments depending on the alignment length and the number of inserted gaps. Using these selected word alignments it is possible to perform tree alignments of the given syntax trees and consequently find sentences that correspond rather well to each other across languages. The syntax alignments are then filtered for meaningful scores—’good’ scores contain evolutionary information and are therefore used to train the sophisticated scoring model. Further iterations of alignments and training steps are performed until the scoring model saturates, i.e., barely changes anymore. A better evaluation of the trained scoring model and its function in containing evolutionary meaningful information will be given. An assessment of sentence alignment compared to possible phrase structure will also be provided. The method described here may have its flaws because of limited prior information. This, however, may offer a good starting point to study languages where only little prior knowledge is available and a detailed, unbiased study is needed.

Keywords: alignments, bioinformatics, comparative linguistics, historical linguistics, statistical methods

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Authors: Rahimah Saimin

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Previous research has shown that young children can learn from educational television programmes, videos or other technological media. However, the blending of any of these with traditional printed-based text appears to be omitted. Repeated viewing is an important factor in children's ability to comprehend the content or plot. The present study combined videos with traditional printed-based text and required repeated viewing and is original and distinctive. The first study was a pilot study to explore whether the intervention is implementable in ordinary classrooms. The second study explored whether the curricular embedding is important or whether the video with curricular embedding is effective. The third study explored the effect of “dosage”, i.e. whether a longer/ more intense intervention has a proportionately greater effect on outcomes. Both measured outcomes (comprehension, word sounds, and early word recognition) and unmeasured outcomes (engagement to reading traditional printed-based texts or/and multimodal texts) were obtained from this study. Observation indicated degree of engagement in reading. The theoretical framework was multimodality theory combined with Piaget’s and Vygotsky’s learning theories. An experimental design was used with 4-5-year-old children in nursery schools and primary schools. Six links to video clips exploring non-fiction science content were provided to teachers. The first session is whole-class and subsequent sessions small-group. The teacher then engaged the children in dialogue using supplementary materials. About half of each class was selected randomly for pre-post assessments. Two assessments were used the British Picture Vocabulary Scale (BPVSIII) and the York Assessment of Reading for Comprehension (YARC): Early Reading. Different programme fidelity means were deployed- observations, teacher self-reports attendance logs and post-delivery interviews. Data collection is in progress and results will be available shortly. If this multiphase study show effectiveness in one or other application, then teachers will have other tools which they can use to enhance vocabulary, letter knowledge and word reading. This would be a valuable addition to their repertoire.

Keywords: language skills, literacy skills, multimodality, video

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Authors: M. Leonora D. Guerrero

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The study attempted to uncover the most and least frequent phonological variation evident in the speech patterns of grade 1 teachers in select public elementary schools in the Philippines. It also determined the lectal description of the participants based on Tayao’s consonant charts for American and Philippine English. Descriptive method was utilized. A total of 24 grade 1 teachers participated in the study. The instrument used was word list. Each column in the word list is represented by words with the target consonant phonemes: labiodental fricatives f/ and /v/ and lingua-alveolar fricative /z/. These phonemes were in the initial, medial, and final positions, respectively. Findings of the study revealed that the most frequent variation happened when the participants read words with /z/ in the final position while the least frequent variation happened when the participants read words with /z/ in the initial position. The study likewise proved that the grade 1 teachers exhibited the segmental features of both the mesolect and basilect. Based on these results, it is suggested that teachers of English in the Philippines must aspire to manifest the features of the mesolect, if not, the acrolect since it is expected of the academicians not to be displaying the phonological features of the acrolects since this variety is only used by the 'uneducated.' This is especially so with grade 1 teachers who are often mimicked by their students who classify their speech as the 'standard.'

Keywords: consonant phonemes, lectal description, Philippine English, phonological variation

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Authors: Matthew Baucum

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With the increasing popularity of fMRI as an experimental method, psychology and neuroscience can greatly benefit from advanced techniques for summarizing and synthesizing large amounts of data from brain imaging studies. One promising avenue is automated meta-analyses, in which natural language processing methods are used to identify the brain regions consistently associated with certain semantic concepts (e.g. “social”, “reward’) across large corpora of studies. This study builds on this approach by demonstrating how, in fMRI meta-analyses, individual voxels can be treated as vectors in a semantic space and evaluated for their “proximity” to terms of interest. In this technique, a low-dimensional semantic space is built from brain imaging study texts, allowing words in each text to be represented as vectors (where words that frequently appear together are near each other in the semantic space). Consequently, each voxel in a brain mask can be represented as a normalized vector sum of all of the words in the studies that showed activation in that voxel. The entire brain mask can then be visualized in terms of each voxel’s proximity to a given term of interest (e.g., “vision”, “decision making”) or collection of terms (e.g., “theory of mind”, “social”, “agent”), as measured by the cosine similarity between the voxel’s vector and the term vector (or the average of multiple term vectors). Analysis can also proceed in the opposite direction, allowing word cloud visualizations of the nearest semantic neighbors for a given brain region. This approach allows for continuous, fine-grained metrics of voxel-term associations, and relies on state-of-the-art “open vocabulary” methods that go beyond mere word-counts. An analysis of over 11,000 neuroimaging studies from an existing meta-analytic fMRI database demonstrates that this technique can be used to recover known neural bases for multiple psychological functions, suggesting this method’s utility for efficient, high-level meta-analyses of localized brain function. While automated text analytic methods are no replacement for deliberate, manual meta-analyses, they seem to show promise for the efficient aggregation of large bodies of scientific knowledge, at least on a relatively general level.

Keywords: FMRI, machine learning, meta-analysis, text analysis

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Authors: Sahar El-Achkar, Mizan Ahmad

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Poor adaptation of developmental milestones over the lifespan can significantly impact emotional experiences and Satisfaction with Life (SWL) post-retirement. Thus, it is important to understand how adaptive behaviour over the life course can predict emotional experiences. Broadly emotional experiences are either Positive Affect (PA) or Negative Affect (NA). This study sought to explore the impact of successful adaptation of developmental milestones throughout one’s life on emotional experiences and satisfaction with life following retirement. A cross-sectional self-report survey was completed by 132 Australian retirees between the ages 55 and 70 years. Three hierarchical regression models were fitted, controlling for age and gender, to predict PA, NA, and SWL. The full model predicting PA was statistically significant overall, F (8, 121) = 17.97, p < .001, account for 57% of the variability in PA. Industry/Inferiority were significantly predictive of PA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting SWL, F (8, 121) = 11.05, p < .001, accounting for 45% of the variability in SWL. Trust/Mistrust and Ego Integrity/Despair were significantly predictive of SWL. A sense of industry post-retirement is important in generating PA. These results highlight that individuals presenting with adaptation and identity issues are likely to present with adjustment challenges and unpleasant emotional experiences post-retirement. This supports the importance of identifying and understanding the benefits of successful adaptation and development throughout the lifespan and its significance for the self-concept. Most importantly, the quality of lives of many may be improved, and the future risk of continued poor emotional experiences and SWL post-retirement may be mitigated. Specifically, the clinical implications of these findings are that they support the promotion of successful adaption over the life course and healthy ageing.

Keywords: adaptation, development, negative affect, positive affect, retirement, satisfaction with life

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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: Waleed S. Alwaneen

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Dairy industry is flourishing in world to provide milk and milk products to local population. Besides milk products, dairy industries also generate a substantial amount of cow manure that significantly affects the environment. Moreover, heat produced during the decomposition of the cow manure adversely affects the crop germination. Different companies are producing vermicompost using different species of worms/larvae to overcome the harmful effects using fresh manure. Tiger worm treatment enhanced plant growth, especially in the compost-manure ratio (75% compost, 25% cow manure), followed by a ratio of 50% compost, 50% cow manure.  Results also indicated that plant growth in Waxworm treated manure was weak as compared to plant growth in compost treated with Fruit Beetle (FB), Waxworms (WW), and Control (C) especially in the compost (25% compost, 75% cow manure) and 100% cow manure where there was no growth at all. Freshplant weight, fresh leaf weight and fresh root weight were significantly higher in the compost treated with Tiger worms in (75% compost, 25% cow manure); no evidence was seen for any significant differences in the dry root weight measurement between FB, Tiger worms (TW), WW, Control (C) in all composts. TW produced the best product, especially at the compost ratio of 75% compost, 25% cow manure followed by 50% compost, 50% cow manure.

Keywords: fruit beetle, tiger worms, waxworms, control

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Authors: Mandeep Kataria, Ankita Thakur

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Glycyrrhiza glabra grows in the sub- tropical and warm temperate regions of the world, in Mediterranean countries and China, America, Europe, Asia and Australia. It grows in areas with sunny, dry and hot climates. It has numerous medicinal properties like it is used to cure Peptic Ulcers, Canker sores, Eczema, Indigestion and Upper Respiratory Infections. Biosynthetic methods such as plant extract have emerged as a simple and viable alternative to more complex chemical synthetic procedures to obtain nanomaterials. Extract from plant may act both as reducing and capping agents in silver nanoparticles synthesis. In the present work, Green Silver nanoparticles were successfully formulated from bioreduction of silver nitrate solutions using Glycyrrhiza glabra root extract. These Green Silver nanoparticles have been appropriately characterized using Visible spectroscopy, colour change. The Antimicrobial activity was done by Agar disc diffusion assay. AgNPs were developed by using aqueous root extract of Glycyrrhiza glabra, which acts as a reducing as well as stabilizing agent. The green synthetic method is a fast, low cost and eco-friendly process in the field of nanotechnology. The study revealed that the green-synthesized silver nanoparticle provides a promising approach for antimicrobial activity.

Keywords: Glycyrrhiza glabra, nanoparticles, antimicrobial activity, aqueous extract

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Authors: Amir Wahid, Fazal Hadi, Amin Ullah Jan

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Tomato and Cauliflower seedlings were grown in-vitro under salt concentrations (0, 2, 4, 8, and 10 dSm-1) with objectives to investigate; (1) The effect of salinity on seedling growth and free proline production, (2) the correlation between seedling growth and proline contents, (3) comparative salt tolerance of both species. Different concentrations of salt showed considerable effect on percent (%) germination of seeds, length and biomass of shoot and root and also showed effect on percent water content of both plants seedlings. Germination rate in cauliflower was two times higher than tomato even at highest salt concentration (10 dSm-1). Seedling growth of both species was less effected at low salt concentrations (2 and 4 dSm-1) but at high concentrations (6 and 8 dSm-1) the seedling growth of both species was significantly decreased. Particularly the tomato root was highly significantly reduced. The proline level linearly increased in both species with increasing salt concentrations up-to 4 dSm-1 and then declined. The cauliflower showed higher free proline level than tomato under all salt treatments. Overall, the cauliflower seedlings showed better growth response along with higher proline contents on comparison with tomato seedlings.

Keywords: NaCl (Sodium Chloride), EC (Electrical Conductivity), MS (Murashig and Skoog), ANOVA (Analysis of Variance), LSD (Least Significant Differences)

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Authors: Liu Jia’nan

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The default accounts hold the view that there exists a kind of scalar implicature which can be processed without context and own a psychological privilege over other scalar implicatures which depend on context. In contrast, the Relevance Theorist regards context as a must because all the scalar implicatures have to meet the need of relevance in discourse. However, in Katsos, the experimental results showed: Although quantitatively the adults rejected under-informative utterance with lexical scales (context-independent) and the ad hoc scales (context-dependent) at almost the same rate, adults still regarded the violation of utterance with lexical scales much more severe than with ad hoc scales. Neither default account nor Relevance Theory can fully explain this result. Thus, there are two questionable points to this result: (1) Is it possible that the strange discrepancy is due to other factors instead of the generation of scalar implicature? (2) Are the ad hoc scales truly formed under the possible influence from mental context? Do the participants generate scalar implicatures with ad hoc scales instead of just comparing semantic difference among target objects in the under- informative utterance? In my Experiment 1, the question (1) will be answered by repetition of Experiment 1 by Katsos. Test materials will be showed by PowerPoint in the form of pictures, and each procedure will be done under the guidance of a tester in a quiet room. Our Experiment 2 is intended to answer question (2). The test material of picture will be transformed into the literal words in DMDX and the target sentence will be showed word-by-word to participants in the soundproof room in our lab. Reading time of target parts, i.e. words containing scalar implicatures, will be recorded. We presume that in the group with lexical scale, standardized pragmatically mental context would help generate scalar implicature once the scalar word occurs, which will make the participants hope the upcoming words to be informative. Thus if the new input after scalar word is under-informative, more time will be cost for the extra semantic processing. However, in the group with ad hoc scale, scalar implicature may hardly be generated without the support from fixed mental context of scale. Thus, whether the new input is informative or not does not matter at all, and the reading time of target parts will be the same in informative and under-informative utterances. People’s mind may be a dynamic system, in which lots of factors would co-occur. If Katsos’ experimental result is reliable, will it shed light on the interplay of default accounts and context factors in scalar implicature processing? We might be able to assume, based on our experiments, that one single dominant processing paradigm may not be plausible. Furthermore, in the processing of scalar implicature, the semantic interpretation and the pragmatic interpretation may be made in a dynamic interplay in the mind. As to the lexical scale, the pragmatic reading may prevail over the semantic reading because of its greater exposure in daily language use, which may also lead the possible default or standardized paradigm override the role of context. However, those objects in ad hoc scale are not usually treated as scalar membership in mental context, and thus lexical-semantic association of the objects may prevent their pragmatic reading from generating scalar implicature. Only when the sufficient contextual factors are highlighted, can the pragmatic reading get privilege and generate scalar implicature.

Keywords: scalar implicature, ad hoc scale, dynamic interplay, default account, Mandarin Chinese processing

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Authors: Irfana M., Priyandi Kabasi

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Children with specific language impairment (SLI) have difficulty acquiring and using language despite having all the requirements of cognitive skills to support language acquisition. These children have normal non-verbal intelligence, hearing, and oral-motor skills, with no history of social/emotional problems or significant neurological impairment. Nevertheless, their language acquisition lags behind their peers. Phonological complexity can be considered to be the major factor that causes the inaccurate production of speech in this population. However, the implementation of various ranges of complex phonological stimuli in the treatment session of SLI should be followed for a better prognosis of speech accuracy. Hence there is a need to study the levels of phonological complexity. The present study consisted of 7 individuals who were diagnosed with SLI and 10 developmentally normal children. All of them were Hindi speakers with both genders and their age ranged from 4 to 5 years. There were 4 sets of stimuli; among them were minimal contrast vs maximal contrast nonwords, minimal coarticulation vs maximal coarticulation nonwords, minimal contrast vs maximal contrast words and minimal coarticulation vs maximal coarticulation words. Each set contained 10 stimuli and participants were asked to repeat each stimulus. Results showed that production of maximal contrast was significantly accurate, followed by minimal coarticulation, minimal contrast and maximal coarticulation. A similar trend was shown for both word and non-word categories of stimuli. The phonological complexity effect was evident in the study for each participant group. Moreover, present study findings can be implemented for the management of SLI, specifically for the selection of stimuli.

Keywords: coarticulation, minimal contrast, phonological complexity, specific language impairment

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Authors: Bülent Diken

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This paper looks to set Ridley Scott’s original film Blade Runner (1982) and Denis Villeneuve’s Blade Runner 2049 (2017) in order to provide an analysis of both films with respect to the new configurations of slavery in the 21st century. Both Blade Runner films present a de-politicized society that oscillates between two extremes: the spectral (the eye, optics, digital communications) and the biopolitical (the body, haptics). On the one hand, recognizing the subject only as a sign, the society of the spectacle registers, identifies, produces and reproduces the subject as a code. At the same time, though, the subject is constantly reduced to a naked body, to bare life, for biometric technologies to scan it as a biological body or body parts. Being simultaneously a pure code (word without body) and an instrument slave (body without word), the replicants are thus the paradigmatic subjects of this society. The paper focuses first on the similarity: both films depict a relationship between masters and slaves, that is, a despotic relationship. The master uses the (body of the) slave as an instrument, as an extension of his own body. Blade Runner 2019 frames the despotic relation in this classical way through its triangulation with the economy (the Tyrell Corporation) and the slave-replicants’ dissent (rejecting their reduction to mere instruments). In a counter-classical approach, in Blade Runner 2049, the focus shifts to another triangulation: despotism, economy (the Wallace Corporation) and consent (of replicants who no longer perceive themselves as slaves).

Keywords: Blade Runner, the spectacle, bio-politics, slavery, imstrumentalisation

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Authors: Chen Bingru

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This study is intended to describe and analyze the effects of polysyllabic shortening and word or phrase boundary on the duration patterns of spoken utterances by Mandarin learners of English in comparison with native speakers of English. To investigate the relative contribution of these effects, two production experiments were conducted. The study included 11 native British English speakers and 20 Mandarin learners of English who were asked to produce four sets of tokens consisting of a mono-syllabic base form, disyllabic, and trisyllabic words derived from the base by the addition of suffixes, and a set of short sentences with a particular combination of phrase size, stress pattern, and boundary location. The duration of words and segments was measured, and results from the data analysis suggest that the amount of polysyllabic shortening and the effect of word or phrase position are likely to affect a Chinese accent for Mandarin ESL speakers. This study sheds light on research on the duration patterns of language by demonstrating the effect of duration-related factors on the foreign accent of Mandarin ESL speakers. It can also benefit both L2 learners and language teachers by increasing their sensitivity to the duration differences and difficulties experienced by L2 learners of English. An understanding of the amount of polysyllabic shortening and the effect of position in words and phrase on syllable duration can also facilitate L2 teachers to establish priorities for teaching pronunciation to ESL learners.

Keywords: duration patterns, Chinese accent, Mandarin ESL speakers, polysyllabic shortening

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Authors: Adil Balla Elkrail

Abstract:

Visual MODFLOW computer codes were selected to simulate head distribution, calculate the groundwater budgets of the area, and evaluate the effect of external stresses on the groundwater head and to demonstrate how the groundwater model can be used as a comparative technique in order to optimize utilization of the groundwater resource. A conceptual model of the study area, aquifer parameters, boundary, and initial conditions were used to simulate the flow model. The trial-and-error technique was used to calibrate the model. The most important criteria used to check the calibrated model were Root Mean Square error (RMS), Mean Absolute error (AM), Normalized Root Mean Square error (NRMS) and mass balance. The maps of the simulated heads elaborated acceptable model calibration compared to observed heads map. A time length of eight years and the observed heads of the year 2004 were used for model prediction. The predictive simulation showed that the continuation of pumping will cause relatively high changes in head distribution and components of groundwater budget whereas, the low deficit computed (7122 m3/d) between inflows and outflows cannot create a significant drawdown of the potentiometric level. Hence, the area under consideration may represent a high permeability and productive zone and strongly recommended for further groundwater development.

Keywords: aquifers, model simulation, groundwater, calibrations, trail-and- error, prediction

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Authors: Pankaj Verma, Gagandeep Singh Walia, Padma Devi, H. P. Singh

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Code Division Multiple Access 2000 operates on various RF channel bandwidths 1.2288 or 3.6864 Mcps. CDMA offers high bandwidth and wireless broadband services but the efficiency gets decreased because of many interfering factors like fading, interference, scattering, diffraction, refraction, reflection etc. To reduce the spectral bandwidth is one of the major concerns in modern day technology and this is achieved by pulse shaping filter. This paper investigates the effect of diversity (MRC), interpolation factor in Root Raised Cosine (RRC) filter for the QPSK and BPSK modulation schemes. It is made possible to send information with minimum inter symbol interference and within limited bandwidth with proper pulse shaping technique. Bit error rate (BER) performance is analyzed by applying diversity technique by varying the interpolation factor for Binary Phase Shift Keying (BPSK) and Quadrature Phase Shift Keying (QPSK). Interpolation factor increases the original sampling rate of a sequence to a higher rate and reduces the interference and diversity reduces the fading.

Keywords: CDMA2000, root raised cosine, roll off factor, ISI, diversity, interference, fading

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Authors: Ana Elvira Ojanguren Lopez, Javier Martin Arista

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The aims of this paper are to present the automatisation procedure adopted in the implementation of a parallel corpus of Old English, as well as, to assess the progress of automatisation with respect to tagging, annotation, and lemmatisation. The corpus consists of an aligned parallel text with word-for-word comparison Old English-English that provides the Old English segment with inflectional form tagging (gloss, lemma, category, and inflection) and lemma annotation (spelling, meaning, inflectional class, paradigm, word-formation and secondary sources). This parallel corpus is intended to fill a gap in the field of Old English, in which no parallel and/or lemmatised corpora are available, while the average amount of corpus annotation is low. With this background, this presentation has two main parts. The first part, which focuses on tagging and annotation, selects the layouts and fields of lexical databases that are relevant for these tasks. Most information used for the annotation of the corpus can be retrieved from the lexical and morphological database Nerthus and the database of secondary sources Freya. These are the sources of linguistic and metalinguistic information that will be used for the annotation of the lemmas of the corpus, including morphological and semantic aspects as well as the references to the secondary sources that deal with the lemmas in question. Although substantially adapted and re-interpreted, the lemmatised part of these databases draws on the standard dictionaries of Old English, including The Student's Dictionary of Anglo-Saxon, An Anglo-Saxon Dictionary, and A Concise Anglo-Saxon Dictionary. The second part of this paper deals with lemmatisation. It presents the lemmatiser Norna, which has been implemented on Filemaker software. It is based on a concordance and an index to the Dictionary of Old English Corpus, which comprises around three thousand texts and three million words. In its present state, the lemmatiser Norna can assign lemma to around 80% of textual forms on an automatic basis, by searching the index and the concordance for prefixes, stems and inflectional endings. The conclusions of this presentation insist on the limits of the automatisation of dictionary-based annotation in a parallel corpus. While the tagging and annotation are largely automatic even at the present stage, the automatisation of alignment is pending for future research. Lemmatisation and morphological tagging are expected to be fully automatic in the near future, once the database of secondary sources Freya and the lemmatiser Norna have been completed.

Keywords: corpus linguistics, historical linguistics, old English, parallel corpus

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Authors: Darsh N. Patel, Eric Olson

Abstract:

Fractals can be found everywhere, whether it be the shape of a leaf or a system of blood vessels. Fractals are used to help study and understand different physical and mathematical processes; however, their artistic nature is also beautiful to simply explore. This project explores fractals generated by a cubically convergent extension to Newton's method. With this iteration as a starting point, a complex plane spanning from -2 to 2 is created with a color wheel mapped onto it. Next, the polynomial whose roots the fractal will generate from is established. From the Fundamental Theorem of Algebra, it is known that any polynomial has as many roots (counted by multiplicity) as its degree. When generating the fractals, each root will receive its own color. The complex plane can then be colored to indicate the basins of attraction that converge to each root. From a computational point of view, this project’s code identifies which points converge to which roots and then obtains fractal images. A zoom path into the fractal was implemented to easily visualize the self-similar structure. This path was obtained by selecting keyframes at different magnifications through which a path is then interpolated. Using parallel processing, many images were generated and condensed into a video. This project illustrates how practical techniques used for scientific visualization can also have an artistic side.

Keywords: fractals, cubic method, Julia programming language, basin of attraction

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Authors: Nefzi Ahlem, Aydi Ben Abdallah Rania, Jabnoun-Khiareddine Hayfa, Ammar Nawaim, Mejda Daami-Remadi

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Fusarium Crown and Root Rot (FCRR) caused by Fusarium oxysporum f. sp. radicis-lycopersici (FORL) is a serious tomato (Solanum lycopersicum L.) disease in Tunisia. Its management is very difficult due to the long survival of its resting structures and to the luck of genetic resistance. In this work, we explored the wild Solanaceae species Withania somnifera, growing in the Tunisian Centre-East, as a potential source of biocontrol agents effective in FCRR suppression and tomato growth promotion. Seven fungal isolates were shown able to colonize tomato roots, crowns, and stems. Used as conidial suspensions or cell-free culture filtrates, all tested fungal treatments significantly enhanced tomato growth parameters by 21.5-90.3% over FORL-free control and by 27.6-93.5% over pathogen-inoculated control. All treatments significantly decreased the leaf and root damage index by 28.5-92.8 and the vascular browning extent 9.7-86.4% over FORL-inoculated and untreated control. The highest disease suppression ability (decrease by 86.4-92.8% in FCRR severity) over pathogen-inoculated control and by 81.3-88.8 over hymexazol-treated control) was expressed by I6 based treatments. This endophytic fungus was morphologically characterized and identified using rDNA sequencing gene as Fusarium sp. I6 (MG835371). This fungus was shown able to reduce FORL radial growth by 58.5–83.2% using its conidial suspension or cell-free culture filtrate. Fusarium sp. I6 showed chitinolytic, proteolytic and amylase activities. The current study clearly demonstrated that Fusarium sp. (I6) is a promising biocontrol candidate for suppressing FCRR severity and promoting tomato growth. Further investigations are required for elucidating its mechanism of action involved in disease suppression and plant growth promotion.

Keywords: antifungal activity, associated fungi, Fusarium oxysporum f. sp. radicis-lycopersici, Withania somnifera, tomato growth

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