Search results for: root word of accounting hasaba

Authors: Rahim Ada, Zamari Temory, Hasan Dalgic

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Germination and seedling responses of seven safflower seed genotypes (Dinçer, Remzibey, Black Sun2 cultivars and A19, F4, I1, J19 lines) to different salinity concentrations (0, 5, 10, and 20 g l-1) and temperatures (10 and 20 oC) evaluated in Completely Randomized Factorial Designs in Department of Field Crops of Selcuk University, Konya, Turkey. Seeds in the control (distilled water) had at 10 and 20 oC the highest germination percentage (93.88 and 94.32 %), shoot length (4.60 and 8.72 cm), root length (4.27 and 6.54 cm), shoot dry weight (22.37 mg and 25.99 mg), and root dry weight (2.22 and 2.47 mg). As the salt concentration increased, values of all characters were decreased. In this experiment, in 20 g l-1 salt concentration found germination percentage (21.28 and 26.66 %), shoot (1.32 and 1.35 cm) and root length (1.04 and 1.10 cm), shoot (8.05 mg and 7.49 mg) and root dry weight (0.83 and 0.98 mg) at 10, and 20 oC.

Keywords: safflower, NaCl, temperature, shoot and root length, salt concentration

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Authors: Asmaa Al Shafiee, Erdin Ibraim

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Stabilizing slopes by using vegetation is considered as a cost-effective and eco-friendly alternative to the conventional methods. The main aim of this study is to investigate the mechanical effect of analogue root systems on the shear strength of different soil types. Three objectives were defined to achieve the main aim of this paper. Firstly, explore the effect of root architectural design to shear strength parameters. Secondly, study the effect of root area ratio (RAR) on the shear strength of two different soil types. Finally, to investigate how different kinds of soil can affect the behavior of the roots during shear failure. 3D printing tool was used to develop different analogue tap root models with different architectural designs. Direct shear tests were performed on Leighton Buzzard (LB) fraction B sand, which represents a coarse sand and Huston sand, which represent medium-coarse sand. All tests were done with the same relative density for both kinds of sand. The results of the direct shear test indicated that using plant roots will increase both friction angle and cohesion of soil. Additionally, different root designs affected differently the shear strength of the soil. Furthermore, the directly proportional relationship was found between root area ratio for the same root design and shear strength parameters of soil. Finally, the root area ratio effect should be combined with branches penetrating the shear plane to get the highest results.

Keywords: leighton buzzard sand, root area ratio, rooted soil, shear strength, slope stabilization

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Authors: Amanda Aliende da Matta

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This communication presents an aspect of phenomenon selection in an applied hermeneutic phenomenology study on care and vulnerability: the need to consider it as a situated universal. For that, we will first present the study and its methodology. Secondly, we will expose the need to understand phenomena as situation-defined, incorporating feminist thought. In an informatics class for 14 year olds, we explained the exercise: students have to make a 5 slide presentation about a topic of their choice. A does it on streetwear, B on Cristiano Ronaldo, C on Marvel, but J did it on Down Syndrome. Introducing it to the class, J explains the physical and cognitive differences caused by trisomy; when asked to explain it further, he says: "they are angels, teacher," and shows us a poster on his cellphone that says: if you laugh at a different child he will laugh with you because his innocence outweighs your ignorance. The anecdote shows, better than any theoretical explanation, something that some vulnerable people have; something beautiful and special but difficult to define. Let's call this something caring. The research has the main objective of accounting for the experience of caregiving in vulnerability, and it will be carried out with Applied Hermeneutic Phenomenology (AHP). The method's objective is to investigate the lived human experience in its pre-reflexive dimension to know its meaning structures. Contrary to other research methods, AHP does not produce theory about a specific context but seeks the meaning of the lived experience, in its characteristic of human experience. However, it is necessary that we understand care as defined in a concrete situation. We cannot start the research with an a priori definitive concept of care, or we would fall into the mistake of closing ourselves to only what we already know, as explained by Levinas. We incorporate, then, the notion of situated universals. Loyal to phenomenology, the definition of the phenomenon should start with an investigation of the word's etymology: the word cura, in its etymological root, means care. And care comes from the Latin word cogitātus/cōgĭto, which means "to pursue something in mind" and "to consider thoroughly." The verb cōgĭto, meanwhile, is composed of co- (altogether) and agitare (to deal with or think committedly about something, to concern oneself with) / ăgĭto (to set in motion, to move). Care, therefore, has in its origin a meditation on something, a concern about something, a verb that has a sense of action and movement. To care is to act out of concern for something/someone. This etymology, though, is not the final definition of the phenomenon, but only its skeleton. It needs to be embodied in the concrete situation to become a possible lived experience. And that means that the lived experience descriptions (LEDs) should be selected by taking into consideration how and if care was engendered in that concrete experience. Defining the phenomenon has to take into consideration situated knowledge.

Keywords: applied hermeneutic phenomenology, care ethics, hermeneutics, phenomenology, situated universalism

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Authors: S. B. Rathna Kumar, Pranjali A Ujwane, Panchanan Mohanty

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The present study aimed to develop a battery for assessing speech recognition performance by adults in Marathi. A total of four word lists were developed by considering word frequency, word familiarity, words in common use, and phonemic balance. Each word list consists of 25 words (15 monosyllabic words in CVC structure and 10 monosyllabic words in CVCV structure). Equivalence analysis and performance-intensity function testing was carried using the four word lists on a total of 150 native speakers of Marathi belonging to different regions of Maharashtra (Vidarbha, Marathwada, Khandesh and Northern Maharashtra, Pune, and Konkan). The subjects were further equally divided into five groups based on above mentioned regions. It was found that there was no significant difference (p > 0.05) in the speech recognition performance between groups for each word list and between word lists for each group. Hence, the four word lists developed were equally difficult for all the groups and can be used interchangeably. The performance-intensity (PI) function curve showed semi-linear function, and the groups’ mean slope of the linear portions of the curve indicated an average linear slope of 4.64%, 4.73%, 4.68%, and 4.85% increase in word recognition score per dB for list 1, list 2, list 3 and list 4 respectively. Although, there is no data available on speech recognition tests for adults in Marathi, most of the findings of the study are in line with the findings of research reports on other languages. The four word lists, thus developed, were found to have sufficient reliability and validity in assessing speech recognition performance by adults in Marathi.

Keywords: speech recognition performance, phonemic balance, equivalence analysis, performance-intensity function testing, reliability, validity

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Authors: Nawaporn Thongnut

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The objective was to study the process and how to prepare the accounting of the Thai temples and to study the performance and quality in the accounting preparation of the temples in accordance with the regulation. The population was the accountants and individuals involved in the accounting preparation of 17 temples in the suburban Bangkok. The measurement used in this study was questionnaire. The statistics used in the analysis are the descriptive statistic. The data was presented in the form of percentage tables to describe the data on the demographic characteristics. The study found that temple wardens were responsible for the accounting and reporting of the temples. Abbots were to check the accuracy of the accounts in the monasteries. Mostly, there was no account auditing of the monasteries from the outside. The practice when receiving income for most of the monasteries had been keeping financial document in an orderly manner.

Keywords: corporate social responsibility, creating shared value, management accountant’s roles, stock exchange of Thailand

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Authors: Victoria Adikpe

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The ills of the Nigerian public sector have been identified at various fora to include lack of financial accountability and poor reporting of government performance. With the enthronement of democracy, citizens’ expectations from the government are drifting from the mere provision of public services to efficiency and accountability. One of the major challenges to achieving accountability in Nigeria is the capability of the cash basis of accounting to meet the reporting requirements of policies and programmes of the government. This paper discussed the growing trend in the debate about the adoption of private sector financial management processes in the public sector as part of the public sector reform programmes. The paper does not claim the ultimate superiority of accrual over cash accounting but shows how it will help to further strengthen the quality of government accounting and reporting.

Keywords: cash accounting, accrual accounting, accountability, reporting

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Authors: Muhammad Ashfaq, Muhammad Saleem Haider, Muhammad Ali, Muhammad Sajjad, Amna Ali, Urooj Mubashar

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Phenotypic diversity was confirmed by measuring different morphological traits i.e. seed traits (seed length, seed width, seed thickness, seed length-width ratio, 1000 grain weight) and root-shoot traits (shoot length, root length, shoot fresh weight, root fresh weight, root-shoot ratio, root numbers and root thickness). Variance and association study of desirable traits determine the genotypic differences among the rice germplasm. All the traits showed significant differences among the genotypes. The traits were studied in Randomized complete block design (RCBD) at different water levels. Some traits showed positive correlation with each other and beneficial for increasing the yield and production of the crop. Seed thickness has positive correlation with seed length and seed width (r= 0.104**, r=0.246**). On the other hand, various root shoot traits showed positive highly significant association at different water levels i.e. root length, fresh root weight, root thickness, shoot thickness and root numbers. Our main focus to study the performance/correlation of root shoots traits under stress condition. Fresh root weight, shoot thickness and root numbers showed positive significant association with shoot length, root length, fresh root and shoot weight (r=0.2530**, r=0.2891**, r=0.4626**, r=0.4515**, r=0.5781**, r=0.7164**, r=0.0603**, r= 0.5570**, r=0.5824**). Long root length genotypes favors and suitable for drought stress conditions and screening of diverse genotypes for the further development of new plant material that performing well under different environmental conditions. After screening genetic diversity of potential rice, lines were studied to check the polymorphism by using some SSR markers. DNA was extracted, and PCR analyses were done to study PIC values and allelic diversity of the genotypes. The main objective of this study is to screen out the genotypes on the basis of various genotypic and phenotypic traits.

Keywords: rice, morphological traits, association, germplasm, genetic diversity, water levels, variation

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Authors: Kang Huang, Wanting Zhou, Shiwei Yuan, Lei Li

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Since information technology develops rapidly, the security issue has become an increasingly critical for computer system. In particular, as cloud computing and the Internet of Things (IoT) continue to gain widespread adoption, computer systems need to new security threats and attacks. The Root of Trust (RoT) is the foundation for providing basic trusted computing, which is used to verify the security and trustworthiness of other components. Design a reliable Root of Trust and guarantee its own security are essential for improving the overall security and credibility of computer systems. In this paper, we discuss the implementation of self-security technology based on the RISC-V Root of Trust at the hardware level. To effectively safeguard the security of the Root of Trust, researches on security safeguard technology on the Root of Trust have been studied. At first, a lightweight and secure boot framework is proposed as a secure mechanism. Secondly, two kinds of memory protection mechanism are built to against memory attacks. Moreover, hardware implementation of proposed method has been also investigated. A series of experiments and tests have been carried on to verify to effectiveness of the proposed method. The experimental results demonstrated that the proposed approach is effective in verifying the integrity of the Root of Trust’s own boot rom, user instructions, and data, ensuring authenticity and enabling the secure boot of the Root of Trust’s own system. Additionally, our approach provides memory protection against certain types of memory attacks, such as cache leaks and tampering, and ensures the security of root-of-trust sensitive information, including keys.

Keywords: root of trust, secure boot, memory protection, hardware security

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Authors: Catherine Heyjung Sonu

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This paper examines the effect of accounting quality on the process in which stock price is determined by focusing on contribution-in-kind valuations using Korean setting. In Korea, a number of chaebol firms have transformed into holding company system starting in 2003. With an attempt to gain as much voting right, management sold shares of subsidiaries to purchase shares of the holding company. In so doing, management of these firms received share issues for the contribution in kind that has been made to obtain additional shares of the holding company. The price of these share issues against contribution in kind is allowed to be discounted up to 30%. Using this interesting setting in Korea, this paper examines whether accounting quality affects the extent of the discount applied to the share issues. If the accounting quality of the firm for which the management is receiving share issues is poor, the extent of discount is likely to be high. The extent of discount is likely lower for firms with superior accounting quality. Using 24 cases, we find that, on average, the extent of discount is larger for share issues in which the accounting quality, proxied by the absolute value of discretionary accruals, is poor. This paper provides insight by examining the effect of accounting quality on the stock market. It sheds light on the intersection between finance and accounting research and should be of interest to researchers and practitioners.

Keywords: Accounting quality, Contribution-in-kind, discount, holding company

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Authors: Khajeerat Phumpurk

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This research aims to study the knowledge, attitude toward household accounting of people in Bangkeaw Samutsongkhram. The sample use in this study was the people in tambol bangkeao Mueang Samut songkhram province. The Sample size for 100 household by using the accidental sampling and data collection was a questionnaire. Statistical analysis for frequency, percentage, mean, minimum, maximum value and standard deviation. It was found that the most of the respondent are farmers for 63.4. Most of them are male, with average of age 49.54 years. The education is vocational. The average household income is 60,873.74 per year. The respondent has the debt with the bank for 64.4 percent. The greatest influence to do the household accounting of farmers is the bank expertise. All the advice about doing household accounts get it from the staff of the bank for agriculture and agricultural cooperatives. The farmers for 57.3 do household accounting during the night time.

Keywords: Bangkeaw Samutsongkhram, household accounting, knowledge, sufficiency economy

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Authors: Shibly Abdullah

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This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: accounting, conventional accounting, corporate reporting, Islamic accounting

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Authors: Pardeep Singh, Kamlesh Dutta

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Many languages have fixed sentence structure and others are free word order. The accuracy of anaphora resolution of syntax based algorithm depends on structure of the sentence. So, it is important to analyze the structure of any language before implementing these algorithms. In this study, we analyzed the sentence structure exploiting the case marker in Hindi as well as some special tag for subject and object. We also investigated the word order for Hindi. Word order typology refers to the study of the order of the syntactic constituents of a language. We analyzed 165 news items of Ranchi Express from EMILEE corpus of plain text. It consisted of 1745 sentences. Eight file of dialogue based from the same corpus has been analyzed which will have 1521 sentences. The percentages of subject object verb structure (SOV) and object subject verb (OSV) are 66.90 and 33.10, respectively.

Keywords: anaphora resolution, free word order languages, SOV, OSV

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Authors: Pelumi Olowofoyeku

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English as a language has great reach and influence; it is taught all over the world. For instance, in Nigeria, English language is been taught and learned as a second language; therefore second learners of English in Nigeria have certain problems they contend with. Because of the dissimilarities in word formation patterns of English and Yoruba languages, Yoruba learners of English mostly found in the south west of Nigeria, and some parts of Kwara, Kogi, and Edo states of Nigeria have problems with word formation patterns in English. The objectives of this paper therefore, are: to identify the levels of word formation dissimilarities in English and Yoruba languages and to examine the effects of these dissimilarities on the Yoruba learners of English. The data for this paper were graded words purposely selected and presented to selected students of Adeniran Ogunsanya College of Education, Oto-Ijanikin, Lagos, who are Yoruba learners of English. These respondents were randomly selected to form words which are purposively selected to test the effects of word formation dissimilarities between Yoruba (the respondent’s first language) and English language on the respondents. The dissimilarities are examined using contrastive analysis tools. This paper reveals that there are differences in the word formation patterns of Yoruba and English languages. The writer believes that there is need for language teachers to undertake comparative studies of the two languages involved for methodological reasons. The author then suggests that teachers should identify the problem areas and systematically teach their students. The paper concludes that although English and Yoruba word formation patterns differ very significantly in many respects, there exist language universals in all languages which language educators should take advantage of in teaching.

Keywords: word formation patterns, graded words, ESL, Yoruba learners

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Authors: Abdul Malik Dawlatzai, Shafiqullah Rahmani

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Plant cultivars of the same species differ in their Fe efficiency. This paper studied the Fe influx and root-shoot relations of Fe at different growth stages in wheat. The four wheat cultivars (HD 2967, PDW 233, PBW 550 and PDW 291) were grown in pots in Badam Bagh agricultural researching farm, Kabul under two Fe treatments: (i) 0 mg Fe kg⁻¹ soil (soil with 2.7 mg kg⁻¹ of DTPA-extractable Fe) and (ii) 50 mg Fe kg⁻¹ soil. Root length (RL), shoot dry matter (SDM), Fe uptake, and soil parameters were measured at tillering and anthesis. Application of Fe significantly increased RL, root surface area, SDM, and Fe uptake in all wheat cultivars. Under Fe deficiency, wheat cv. HD 2967 produced 90% of its maximum RL and 75% of its maximum SDM. However, PDW 233 produced only 69% and 60%, respectively. Wheat cultivars HD 2967, and PDW 233 exhibited the highest and lowest value of root surface area and Fe uptake, respectively. The concentration difference in soil solution Fe between bulk soil and root surface (ΔCL) was maximum in wheat cultivar HD 2967, followed by PBW 550, PDW 291, and PDW 233. More depletion at the root surface causes steeper concentration gradients, which result in a high influx and transport of Fe towards root. Fe influx in all the wheat cultivars increased with the Fe application, but the increase was maximum, i.e., 4 times in HD 2967 and minimum, i.e., 2.8 times in PDW 233. It can be concluded that wheat cultivars HD 2967 and PBW 550 efficiently utilized Fe as compared to other cultivars. Additionally, iron efficiency of wheat cultivars depends upon uptake of each root segment, i.e., the influx, which in turn depends on depletion of Fe in the rhizosphere during vegetative phase and higher utilization efficiency of acquired Fe during reproductive phase that governs the ultimate grain yield.

Keywords: Fe efficiency, Fe influx, Fe uptake, Rhizosphere

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Authors: Pui-sze Yeung, Connie Suk-han Ho, David Wai-ock Chan, Kevin Kien-hoa Chung

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Background: Recent findings have shown that transcription skills play a unique and significant role in Chinese word reading and spelling (i.e. word dictation), and written composition development. The interrelationships among component skills of transcription, word reading, word spelling, and written composition in Chinese have rarely been examined in the literature. Is the contribution of component skills of transcription to Chinese written composition mediated by word level skills (i.e., word reading and spelling)? Methods: The participants in the study were 249 Chinese children in Grade 1, Grade 3, and Grade 5 in Hong Kong. They were administered measures of general reasoning ability, orthographic knowledge, stroke sequence knowledge, word spelling, handwriting fluency, word reading, and Chinese narrative writing. Orthographic knowledge- orthographic knowledge was assessed by a task modeled after the lexical decision subtest of the Hong Kong Test of Specific Learning Difficulties in Reading and Writing (HKT-SpLD). Stroke sequence knowledge: The participants’ performance in producing legitimate stroke sequences was measured by a stroke sequence knowledge task. Handwriting fluency- Handwriting fluency was assessed by a task modeled after the Chinese Handwriting Speed Test. Word spelling: The stimuli of the word spelling task consist of fourteen two-character Chinese words. Word reading: The stimuli of the word reading task consist of 120 two-character Chinese words. Written composition: A narrative writing task was used to assess the participants’ text writing skills. Results: Analysis of covariance results showed that there were significant between-grade differences in the performance of word reading, word spelling, handwriting fluency, and written composition. Preliminary hierarchical multiple regression analysis results showed that orthographic knowledge, word spelling, and handwriting fluency were unique predictors of Chinese written composition even after controlling for age, IQ, and word reading. The interaction effects between grade and each of these three skills (orthographic knowledge, word spelling, and handwriting fluency) were not significant. Path analysis results showed that orthographic knowledge contributed to written composition both directly and indirectly through word spelling, while handwriting fluency contributed to written composition directly and indirectly through both word reading and spelling. Stroke sequence knowledge only contributed to written composition indirectly through word spelling. Conclusions: Preliminary hierarchical regression results were consistent with previous findings about the significant role of transcription skills in Chinese word reading, spelling and written composition development. The fact that orthographic knowledge contributed both directly and indirectly to written composition through word reading and spelling may reflect the impact of the script-sound-meaning convergence of Chinese characters on the composing process. The significant contribution of word spelling and handwriting fluency to Chinese written composition across elementary grades highlighted the difficulty in attaining automaticity of transcription skills in Chinese, which limits the working memory resources available for other composing processes.

Keywords: orthographic knowledge, transcription skills, word reading, writing

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Authors: Po-Chun Lee, Li-Lin Liang, Ching-Yuan Huang

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Purpose: Research on electronic word-of-mouth (eWOM)& online review has been widely used in service industry management research in recent years. The SERVQUAL scale is the most commonly used method to measure service quality. Therefore, the purpose of this research is to combine electronic word of mouth & online review with the SERVQUAL scale. To explore the comparative study of positive and negative electronic word-of-mouth reviews of a certain armed force general hospital in Taiwan. Data sources: This research obtained online word-of-mouth comment data on google maps from a military hospital in Taiwan in the past ten years through Internet data mining technology. Research methods: This study uses the semantic content analysis method to classify word-of-mouth reviews according to the revised PZB SERVQUAL scale. Then carry out statistical analysis. Results of data synthesis: The results of this study disclosed that the negative reviews of this military hospital in Taiwan have been increasing year by year. Under the COVID-19 epidemic, positive word-of-mouth has a downward trend. Among the five determiners of SERVQUAL of PZB, positive word-of-mouth reviews performed best in “Assurance,” with a positive review rate of 58.89%, Followed by 43.33% of “Responsiveness.” In negative word-of-mouth reviews, “Assurance” performed the worst, with a positive rate of 70.99%, followed by responsive 29.01%. Conclusions: The important conclusions of this study disclosed that the total number of electronic word-of-mouth reviews of the military hospital has revealed positive growth in recent years, and the positive word-of-mouth growth has revealed negative growth after the epidemic of COVID-19, while the negative word-of-mouth has grown substantially. Regardless of the positive and negative comments, what patients care most about is “Assurance” of the professional attitude and skills of the medical staff, which needs to be strengthened most urgently. In addition, good “Reliability” will help build positive word-of-mouth. However, poor “Responsiveness” can easily lead to the spread of negative word-of-mouth. This study suggests that the hospital should focus on these few service-oriented quality management and audits.

Keywords: quality of medical service, electronic word-of-mouth, armed forces general hospital

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Authors: David N. Prihoda

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This paper charts the history of the English word Tempest from its origins in Proto-Indo European to its modern usage as a term for storms, both literal and metaphorical. It does so by way of considering the word’s morphology, semiotics, and phonetics. It references numerous language studies and dictionaries to chronicle the word’s many steps along that path, from demarcation of measurement to assessment of time, all the way to an observation about the weather or the human psyche. The conclusive findings show that tempest has undergone numerous changes throughout its history, and these changes interestingly parallel its connotations as a symbol for both chaotic weather and the chaos of the human spirit

Keywords: Tempest, etymology, language origins, English

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Authors: Vishal Raj, Noorhan Abbas

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Ambiguity in NLP (Natural language processing) refers to the ability of a word, phrase, sentence, or text to have multiple meanings. This results in various kinds of ambiguities such as lexical, syntactic, semantic, anaphoric and referential am-biguities. This study is focused mainly on solving the issue of Lexical ambiguity. Word Sense Disambiguation (WSD) is an NLP technique that aims to resolve lexical ambiguity by determining the correct meaning of a word within a given context. Most WSD solutions rely on words for training and testing, but we have used lemma and Part of Speech (POS) tokens of words for training and testing. Lemma adds generality and POS adds properties of word into token. We have designed a novel method to create an affinity matrix to calculate the affinity be-tween any pair of lemma_POS (a token where lemma and POS of word are joined by underscore) of given training set. Additionally, we have devised an al-gorithm to create the sense clusters of tokens using affinity matrix under hierar-chy of POS of lemma. Furthermore, three different mechanisms to predict the sense of target word using the affinity/similarity value are devised. Each contex-tual token contributes to the sense of target word with some value and whichever sense gets higher value becomes the sense of target word. So, contextual tokens play a key role in creating sense clusters and predicting the sense of target word, hence, the model is named Contextual SenSe Model (CSM). CSM exhibits a noteworthy simplicity and explication lucidity in contrast to contemporary deep learning models characterized by intricacy, time-intensive processes, and chal-lenging explication. CSM is trained on SemCor training data and evaluated on SemEval test dataset. The results indicate that despite the naivety of the method, it achieves promising results when compared to the Most Frequent Sense (MFS) model.

Keywords: word sense disambiguation (wsd), contextual sense model (csm), most frequent sense (mfs), part of speech (pos), natural language processing (nlp), oov (out of vocabulary), lemma_pos (a token where lemma and pos of word are joined by underscore), information retrieval (ir), machine translation (mt)

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Authors: Mohamed Ali Al Shaari, Khalid M. El Fitori

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In the field of Quran Studies known as Ghareeb A Quran (the study of the meanings of strange words and structures in Holy Quran), it is difficult to distinguish some pragmatic meanings from conceptual meanings. One who wants to study this subject may need to look for a common usage between any two words or more; to understand general meaning, and sometimes may need to look for common differences between them, even if there are synonyms (word sisters). Some of the distinguished scholars of Arabic linguistics believe that there are no synonym words, they believe in varieties of meaning and multi-context usage. Based on this viewpoint, our method was designed to look for synonyms of a word, then the differences that distinct the word and their synonyms. There are many available books that use such a method e.g. synonyms books, dictionaries, glossaries, and some books on the interpretations of strange vocabulary of the Holy Quran, but it is difficult to look up words in these written works. For that reason, we proposed a logical entity, which we called Differences Matrix (DM). DM groups the synonyms words to extract the relations between them and to know the general meaning, which defines the skeleton of all word synonyms; this meaning is expressed by a word of its sisters. In Differences Matrix, we used the sisters(words) as titles for rows and columns, and in the obtained cells we tried to define the row title (word) by using column title (her sister), so the relations between sisters appear, the expected result is well defined groups of sisters for each word. We represented the obtained results formally, and used the defined groups as a base for building the ontology of the Holy Quran synonyms.

Keywords: Quran, synonyms, differences matrix, ontology

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Authors: Rim Khemiri, Mariam Dammak

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The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

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Authors: Liang Jiansheng, Zhu Wei

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Light and brassinosteroids are essential external and internal cues for plant survival. Although the coordination of light with phytohormone signals is crucial for plant growth and development, the molecular connection between light and brassinosteroid signaling during root soil penetration remains elusive. Here, we reveal that light-stabilized RACK1 couples a brassinosteroid signaling cascade to drive cell division in root meristems. RACK1 family scaffold proteins positively regulate light-induced the promotion of root elongation during soil penetration. Under the light condition, RACK1A interacts with both phyB and SPA1, then reinforces the phyB-SPA1 association to accumulate its abundance in roots. In response to brassinosteroid signals, RACK1A competes with BKI1 to attenuate the BRI1-BKI1 interaction, thereby leading to activating BRI1 actions in root development. Furthermore, RACK1A binds to BES1 to repress its DNA binding activity toward the target gene CYCD3;1. This ultimately allows to release the inhibition of CYCD3;1 transcription, and promotes cell division during root growth. Our study illustrates a new mechanistic model of how plants engage scaffold proteins in transducing light information to facilitate brassinosteroid signaling for root growth in the soil.

Keywords: root growth, cell division, light signaling, brassinosteroid signaling, soil penetration, scaffold protein, RACK1

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Authors: Seyedeh Khadijeh. Mirbazel, Masoumeh Arjmandi

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Semantics is a linguistic approach and a scientific stream, and like all scientific streams, it is dynamic. The study of meaning is carried out in the broad semantic collections of words that form the discourse. In other words, meaning is not something that can be found in a word; rather, the formation of meaning is a process that takes place in a discourse as a whole. One of the contemporary semantic theories is Izutsu's Semantic Field Theory. According to this theory, the discovery of meaning depends on the function of words and takes place within the context of language. The purpose of this research is to identify the meaning of the word "Nas" in the discourse of verse 24 of Surah Al-Baqarah, which introduces "Nas" as the firewood of hell, but the translators have translated it as "people". The present research has investigated the semantic structure of the word "Nas" using the aforementioned theory through the descriptive-analytical method. In the process of investigation, by matching the semantic fields of the Quranic word "Nas", this research came to the conclusion that "Nas" implies those persons who have forgotten God and His covenant in believing in His Oneness. For this reason, God called them "Nas (the forgetful)" - the imperfect participle of the noun /næsiwoɔn/ in single trinity of Arabic language, which means “to forget”. Therefore, the intended meaning of "Nas" in the verses that have the word "Nas" is not equivalent to "People" which is a general noun.

Keywords: Nas, people, semantics, semantic field theory.

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Authors: Vithaya Intaraphimol

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This research investigates the effect of financial accounting information and non-financial accounting reports on corporate credibility via strength of board of directors and market environment volatility as moderating effect. Data in this research is collected by questionnaire form non-financial companies listed on the Stock Exchange of Thailand. Multiple regression statistic technique is chosen for analyzing the data. The empirical results find that firms with greater financial accounting information reports and non-financial accounting information reports will gain greater corporate credibility. Therefore, the corporate reporting has the value for the firms. Moreover, the strength of board of directors will positively moderate the financial and non-financial accounting information reports and corporate credibility relationship. Whereas, market environment volatility will negatively moderate the financial and nonfinancial accounting information reports and corporate credibility relationship.

Keywords: corporate credibility, financial and non-financial reports, firms performance, economics

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Authors: Shouji Yujiro, Memei Dukovic, Mist Yakubu

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Fields are important objects of study in algebra since they provide a useful generalization of many number systems, such as the rational numbers, real numbers, and complex numbers. In particular, the usual rules of associativity, commutativity and distributivity hold. Fields also appear in many other areas of mathematics; see the examples below. When abstract algebra was first being developed, the definition of a field usually did not include commutativity of multiplication, and what we today call a field would have been called either a commutative field or a rational domain. In contemporary usage, a field is always commutative. A structure which satisfies all the properties of a field except possibly for commutativity, is today called a division ring ordivision algebra or sometimes a skew field. Also non-commutative field is still widely used. In French, fields are called corps (literally, body), generally regardless of their commutativity. When necessary, a (commutative) field is called corps commutative and a skew field-corps gauche. The German word for body is Körper and this word is used to denote fields; hence the use of the blackboard bold to denote a field. The concept of fields was first (implicitly) used to prove that there is no general formula expressing in terms of radicals the roots of a polynomial with rational coefficients of degree 5 or higher. An extension of a field k is just a field K containing k as a subfield. One distinguishes between extensions having various qualities. For example, an extension K of a field k is called algebraic, if every element of K is a root of some polynomial with coefficients in k. Otherwise, the extension is called transcendental. The aim of Galois Theory is the study of algebraic extensions of a field. Given a field k, various kinds of closures of k may be introduced. For example, the algebraic closure, the separable closure, the cyclic closure et cetera. The idea is always the same: If P is a property of fields, then a P-closure of k is a field K containing k, having property, and which is minimal in the sense that no proper subfield of K that contains k has property P. For example if we take P (K) to be the property ‘every non-constant polynomial f in K[t] has a root in K’, then a P-closure of k is just an algebraic closure of k. In general, if P-closures exist for some property P and field k, they are all isomorphic. However, there is in general no preferable isomorphism between two closures.

Keywords: field theory, mechanic maths, supertech, rolltech

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Authors: Constantine Uwaremwe, Wenjie Bao, Bachir Goudia Daoura, Sandhya Mishra, Xianxian Zhang, Lingjie Shen, Shangwen Xia, Xiaodong Yang

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Background: Plukenetia volubilis Linneo is an oleaginous plant belonging to the family Euphorbiaceae. Due to its seeds containing a high content of edible oil and rich in vitamins, P. volubilis is cultivated as an economical plant worldwide. However, the cultivation and growth of P. volubilis is challenged by phytopathogen invasion leading to production loss. Methods: In the current study, we tested the pathogenicity of fungal pathogens isolated from root rot infected P. volubilis plant tissues by inoculating them into healthy P. volubilis seedlings. Metagenomic sequencing was used to assess the shift in the fungal community of P. volubilis rhizosphere soil after root rot infection. Results: Four Fusarium isolates and two Rhizopus isolates were found to be root rot causative agents of P. volubilis as they induced typical root rot symptoms in healthy seedlings. The metagenomic sequencing data showed that root rot infection altered the rhizosphere fungal community. In root rot infected soil, the richness and diversity indices increased or decreased depending on pathogens. The four most abundant phyla across all samples were Ascomycota, Glomeromycota, Basidiomycota, and Mortierellomycota. In infected soil, the relative abundance of each phylum increased or decreased depending on the pathogen and functional taxonomic classification. Conclusions: Based on our results, we concluded that Fusarium and Rhizopus species cause root rot infection of P. volubilis. In root rot infected P. volubilis, the shift in the rhizosphere fungal community was pathogen-dependent. These findings may serve as a key point for a future study on the biocontrol of root rot of P. volubilis.

Keywords: fusarium spp., plukenetia volubilis l., rhizopus spp., rhizosphere fungal community, root rot

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Authors: Feddaoui Amina

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Through this study we will try to shed light on the theoretical framework proposed for understanding creative accounting as a financial numbers game and one of the most important techniques of accounts manipulation, its main actors and its practices. We will discover the role of the modified Jones model (1995) in detecting creative accounting practices using discretionary accruals. Finally we will try to confirm the importance and the need to address this type of practices using corporate governance as a main control system and an important defense line to reduce these dangerous accounts manipulation.

Keywords: financial numbers game, creative accounting, modified Jones model, accounts manipulation

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Authors: Maram Elkady

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Purpose: The purpose behind this study is to determine the impact of some factors on achieving successful accounting information systems (AIS) outsourcing in Egypt, taking into account two factors: the selection of an effective accounting service provider and the quality relationships between the client firm and the accounting service provider. The researcher measured outsourcing success through the perceived benefits, including (strategic, technological, and economic benefits). Design/Methodology/Approach: A survey was carried out by means of questionnaires answered by 152 small and medium Egyptian firms outsourcing their accounting activities. The researcher targeted the personnel in the client firms who were in direct contact with the accounting outsourcer. The hypotheses were tested through multiple regression analysis using SPSS 24 and AMOS 22. Findings: Building a quality relationship with the provider is found to have more impact than the effective selection of the AIS provider on the success of the AIS outsourcing process. Originality/Value: The researcher found that some proxies of each success determinant can be more influential than others based on type of benefits perceived from AIS outsourcing (strategic, technological, and economic).

Keywords: accounting information system, AIS, outsourcing, successful outsourcing, AIS service provider selection, relationship with the accounting service provider

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Authors: Yahya Maeni

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It is well established that amblyopic patients have a reduced reading performance and oculomotor deficits. Word length has a significant impact on reading performance and eye movement behaviour during reading. As there no previous attempts to assess whether amblyopic eyes would be affected by word length while reading. This study aims to assess the effect of word length on amblyopic eye movement behaviour during reading including fixation duration, number of fixation and gaze duration. 21 adults with amblyopia and 21 age-matched controls participated in the study (age ± SD) (23.80 ± 4.66) for amblyopes and (24.20 ± 3.58) for Controls. Eye movement was recorded during reading binocularly using Eyelink 1000. Study was designed as 2 x 2 (amblyopia vs. control) x 2 lengths (4 letters, and 8 letters). Compared to controls, the amblyopic participants report significant longer duration of fixation, higher number of fixation and longer gaze duration for short words with far higher significant difference for long words. It could be concluded that eye movement in amblyopia during reading might be accounted for by the length of a word within a text and this could possible explanation of reduced reading performance among amblyopes. By understanding the effect of word length on amblyopia will shed light on reading deficits in amblyopia and help to determine the reading needs of amplyopes in educational and clinical settings.

Keywords: amblyopia, eye movement, reading, fixation

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Authors: Aris R. Terzopoulos, Georgia Z. Niolaki, Lynne G. Duncan, Mark A. J. Wilson, Antonios Kyparissiadis, Jackie Masterson

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As word databases for bilingual children are not available, researchers, educators and textbook writers must rely on monolingual databases. The aim of this study is thus to develop a bilingual word database, BiLex-kids, an online open access developmental word database for 5-13 year old bilingual children who learn Greek as a second language and have English as their dominant one. BiLex-kids is compiled from 120 Greek textbooks used in Greek-English bilingual education in the UK, USA and Australia, and provides word translations in the two languages, pronunciations in Greek, and psycholinguistic variables (e.g. Zipf, Frequency per million, Dispersion, Contextual Diversity, Neighbourhood size). After clearing the textbooks of non-relevant items (e.g. punctuation), algorithms were applied to extract the psycholinguistic indices for all words. As well as one total lexicon, the database produces values for all ages (one lexicon for each age) and for three age bands (one lexicon per age band: 5-8, 9-11, 12-13 years). BiLex-kids provides researchers with accurate figures for a wide range of psycholinguistic variables, making it a useful and reliable research tool for selecting stimuli to examine lexical processing among bilingual children. In addition, it offers children the opportunity to study word spelling, learn translations and listen to pronunciations in their second language. It further benefits educators in selecting age-appropriate words for teaching reading and spelling, while special educational needs teachers will have a resource to control the content of word lists when designing interventions for bilinguals with literacy difficulties.

Keywords: bilingual children, psycholinguistics, vocabulary development, word databases

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Authors: Shannon Hashemi, Alireza Daneshfar

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Accounting ethical awareness has been widely promoted in recent years both in academia and in practice. However, the effectiveness of ethical awareness on accountants' judgment and choice of action is still debatable. This study investigates whether Machiavellianism and gender, as significant personality factors, influence the effect of ethical awareness on accountants' decision-making. Using an experiment, the results of ANOVA tests show that although introducing ethical awareness positively influences the accountants' judgment and choice of action, such an effect is significantly moderated by the accountants' Machiavellianism score and gender. Specifically, the test results show that the effect of introducing ethical awareness was higher on males with low Machiavellian score. The results also show that when the Machiavellian scores were high, the effect of ethical awareness was lower for both males and females. Applications of the results are discussed for accounting professionals as well as accounting ethics educators and researchers.

Keywords: ethical awareness, accounting decision making, Machiavellianism, ANOVA, ethics, accounting education

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