Search results for: root word of accounting hasaba

Authors: Salim Ouchtati, Jean Sequeira, Mouldi Bedda

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In this work we present an off line system for the recognition of the Arabic handwritten words of the Algerian departments. The study is based mainly on the evaluation of neural network performances, trained with the gradient back propagation algorithm. The used parameters to form the input vector of the neural network are extracted on the binary images of the handwritten word by several methods: the parameters of distribution, the moments centered of the different projections and the Barr features. It should be noted that these methods are applied on segments gotten after the division of the binary image of the word in six segments. The classification is achieved by a multi layers perceptron. Detailed experiments are carried and satisfactory recognition results are reported.

Keywords: handwritten word recognition, neural networks, image processing, pattern recognition, features extraction

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Authors: Anastasios Ntousas

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The purpose of the following paper is to analyze the relationship between the lexical quality and the self-teaching hypothesis and their impact on the reading ability. The following questions emerged, is there a correlation between the effective reading experience that the lexical quality hypothesis proposes and the self-teaching hypothesis, would the ability to read by analogy facilitate and create stable, synchronized four-word representational, and would word morphological knowledge be a possible extension of the self-teaching hypothesis. The lexical quality hypothesis speculates that words include four representational attributes, phonology, orthography, morpho-syntax, and meaning. Those four-word representations work together to make word reading an effective task. A possible lack of knowledge in one of the representations might disrupt reading comprehension. The degree that the four-word features connect together makes high and low lexical word quality representations. When the four-word representational attributes connect together effectively, readers have a high lexical quality of words; however, when they hardly have a strong connection with each other, readers have a low lexical quality of words. Furthermore, the self-teaching hypothesis proposes that phonological recoding enables printed word learning. Phonological knowledge and reading experience facilitate the acquisition and consolidation of specific-word orthographies. The reading experience is related to strong reading comprehension. The more readers have contact with texts, the better readers they become. Therefore, their phonological knowledge, as the self-teaching hypothesis suggests, might have a facilitative impact on the consolidation of the orthographical, morphological-syntax and meaning representations of unknown words. The phonology of known words might activate effectively the rest of the representational features of words. Readers use their existing phonological knowledge of similarly spelt words to pronounce unknown words; a possible transference of this ability to read by analogy will appear with readers’ morphological knowledge. Morphemes might facilitate readers’ ability to pronounce and spell new unknown words in which they do not have lexical access. Readers will encounter unknown words with similarly phonemes and morphemes but with different meanings. Knowledge of phonology and morphology might support and increase reading comprehension. There was a careful selection, discussion of theoretical material and comparison of the two existing theories. Evidence shows that morphological knowledge improves reading ability and comprehension, so morphological knowledge might be a possible extension of the self-teaching hypothesis, the fundamental skill to read by analogy can be implemented to the consolidation of word – specific orthographies via readers’ morphological knowledge, and there is a positive correlation between effective reading experience and self-teaching hypothesis.

Keywords: morphology, orthography, reading ability, reading comprehension

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Authors: Benjamin Osae Agyei, Hypolite Bayor

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This present experiment was carried out during the 2012 cropping season, at the Farming for the Future Experimental Field of the University for Development Studies, Nyankpala Campus in the Northern Region of Ghana. The objective of the experiment was to determine the carrot growth and yield responses to poultry manure and N.P.K (15:15:15). Six treatments (Control (no amendment), 20 t/ha poultry manure (PM), 40 t/ha PM, 70 t/ha PM, 35 t/ha PM + 0.11t/ha N.P.K and 0.23 t/ha N.P.K) with three replications for each were laid in a Randomized Complete Block Design (RCBD). Data were collected on plant height, number of leaves per plant, canopy spread, root diameter, root weight, and root length. Microsoft Excel and Genstat Statistical Package (9^th edition) were used for the data analysis. The treatment means were compared by using Least Significant Difference at 10%. Generally, the results showed that there were no significant differences (P>0.1) among the treatments with respect to number of leaves per plant, root diameter, root weight, and root length. However, significant differences occurred among plant heights and canopy spreads. Plant height treated with 40 t/ha PM at the fourth week after planting and canopy spread at eight weeks after planting and ten weeks after planting by 70 t/ha PM and 20 t/ha PM respectively showed significant difference (P<0.1). The study recommended that any of the amended treatments can be applied at their recommended rates to plots for carrot production, since there were no significant differences among the treatments.

Keywords: poultry manure, N.P.K., soil amendment, growth, yield, carrot

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Authors: Maryam Maimota

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Words are the basic building blocks of a language. In everyday usage of a language, words are used and new words are formed and reformed in order to contain and accommodate all entities, phenomena, qualities and every aspect of the entire human life. This research study seeks to examine and compare some of the word formation processes and how they are used in forming new words in English and Hausa languages. The study focuses its main attention on blending and compounding as word formation processes and how the processes are used adequately in the formation of words in both English and Hausa languages. The research aims to find out, how compounding and blending are used, as processes of word formation in these two languages. And also, to investigate the word formation processes involved in compounding and blending in these languages, and the nature of words that are formed. Therefore, the research tries to find the answers to the following research questions; What types of compound and blended forms are found and how they are formed in the English and Hausa languages? How these compounded and blended forms functioned in both English and Hausa languages in different context such as in phrases and sentences structures? Findings of the study reveal that, there exist new kind of words formed in Hausa and English language under blending, which previous findings did not either reveal or explain in detail. Similarly, there are a lot of similarities found in the way these blends and compounds forms in the two languages, however, the data available shows that, blends in the Hausa language are more, when compared to the blends in English. The data of this study will be gathered based on discourse found in newspaper, articles, novels, and written literature of the Hausa and English languages.

Keywords: blending, compounding, morphology, word formation

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Authors: Young Hee Geum

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In this paper,we develop the complex dynamics of a family of optimal fourth-order multiple-root solvers and plot their basins of attraction. Mobius conjugacy maps and extraneous fixed points applied to a prototype quadratic polynomial raised to the power of the known integer multiplicity m are investigated. A 300 x 300 uniform grid centered at the origin covering 3 x 3 square region is chosen to visualize the initial values on each basin of attraction in accordance with a coloring scheme based on their dynamical behavior. The illustrative basins of attractions applied to various test polynomials and the corresponding statistical data for convergence are shown to confirm the theoretical convergence.

Keywords: basin of attraction, conjugacy, fourth-order, multiple-root finder

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Authors: Rosy Makeresemese Qhosola

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South Africa has maintained the effort to uphold its guiding principles in terms of its constitution. The constitution upholds principles such as equity, social justice, peace, freedom and hope, to mention but a few. So, such principles are made to form the basis for any legislation and policies that are in place to guide all fields/departments of government. Education is one of those departments or fields and is expected to abide by such principles as outlined in their policies. Therefore, as expected education policies and legislation outline their intentions to ensure the development of students’ clear critical thinking capacity as well as their creative capacities by creating learning contexts and opportunities that accommodate the effective teaching and learning strategies, that are learner centered and are compatible with the prescripts of a democratic constitution of the country. The paper aims at exploring and analyzing the progress of conventional accounting in terms of its adherence to the effective use of principles of good teaching, as per policy expectations in South Africa. The progress is traced by comparing conventional accounting to Critical Accounting Research (CAR), where the history of accounting as intended in the curriculum of SA and CAR are highlighted. Critical Accounting Research framework is used as a lens and mode of teaching in this paper, since it can create a space for the learning of accounting that is optimal marked by the use of more learner-centred methods of teaching. The Curriculum of South Africa also emphasises the use of more learner-centred methods of teaching that encourage an active and critical approach to learning, rather than rote and uncritical learning of given truths. The study seeks to maintain that conventional accounting is in contrast with principles of good teaching as per South African policy expectations. The paper further maintains that, the possible move beyond it and the adherence to the effective use of good teaching, could be when CAR forms the basis of teaching. Data is generated through Participatory Action Research where the meetings, dialogues and discussions with the focused groups are conducted, which consists of lecturers, students, subject heads, coordinators and NGO’s as well as departmental officials. The results are analysed through Critical Discourse Analysis since it allows for the use of text by participants. The study concludes that any teacher who aspires to achieve in the teaching and learning of accounting should first meet the minimum requirements as stated in the NQF level 4, which forms the basic principles of good teaching and are in line with Critical Accounting Research.

Keywords: critical accounting research, critical discourse analysis, participatory action research, principles of good teaching

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Authors: Roya Alipour

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The present study concentrates on answering the question of whether there are unintentional differences between genders in the translation of emotive and non-emotive texts, resulting in female translators preferring more expressive words when translating emotive texts in comparison to their male counterparts. The works of four translators, two males and two females, who had translated Fredrik Backman’s novel: A Man Called Ove, from English into Persian were used as samples of the study. To answer the research question, qualitative method was used, and the data were collected by analyzing some words, phrases and sentences as the bases for analysis. It was concluded that although there were obvious differences in word choice in translations, no specific pattern was found that showed gender might affect translation of emotive and non-emotive texts.

Keywords: translation, gender, word choice, translator, A Man Called Ove

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Authors: S. Pesina, T. Solonchak

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Lexical invariants, being a sort of stereotypes within the frames of ordinary consciousness, are created by the members of a language community as a result of uniform division of reality. The invariant meaning is formed in person’s mind gradually in the course of different actualizations of secondary meanings in various contexts. We understand lexical the invariant as abstract language essence containing a set of semantic components. In one of its configurations it is the basis or all or a number of the meanings making up the semantic structure of the word.

Keywords: lexical invariant, invariant theories, polysemantic word, cognitive linguistics

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Authors: Angela Maria Fenu

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The aim of this study was to better characterize the nature of word association responses in people with aphasia. The participants selected for the experimental group were 4 individuals with mild Broca’s aphasia. The control group consisted of 51 cognitively intact age- and gender-matched individuals. The participants were asked to perform a word association task in which they had to say the first word they thought of when hearing each cue. The cue words (n= 16) were the translation in Italian of the set of English cue words of a published study. The participants from the experimental group were administered the word association test every two weeks for a period of two months when they received speech-language therapy A combination of analytical approaches to measure the data was used. To analyse different patterns of word association responses in both groups, the nature of the relationship between the cue and the response was examined: responses were divided into five categories of association. To investigate the similarity between aphasic and non-aphasic subjects, the stereotypy of responses was examined.While certain stimulus words (nouns, adjectives) elicited responses from Broca’s aphasics that tended to resemble those made by non-aphasic subjects; others (adverbs, verbs) showed the tendency to elicit responses different from the ones given by normal subjects. This suggests that some mechanisms underlying certain types of associations are degraded in aphasics individuals, while others display little evidence of disruption. The high number of paradigmatic associations given in response to a noun or an adjective might imply that the mechanisms, largely semantic, underlying paradigmatic associations are relatively preserved in Broca’s aphasia, but it might also mean that some words are more easily processed depending on their grammatical class (nouns, adjectives). The most significant variation was noticed when the grammatical class of the cue word was an adverb. Unlike the normal individuals, the experimental subjects gave the most idiosyncratic associations, which are often produced when the attempt to give a paradigmatic response fails. In turn, the failure to retrieve paradigmatic responses when the cue is an adverb might suggest that Broca’s aphasics are more sensitive to this grammatical class.The findings from this study suggest that, from research on word associations in people with aphasia, important data can arise concerning the specific lexical retrieval impairments that characterize the different types of aphasia and the various treatments that might positively influence the kinds of word association responses affected by language disruption.

Keywords: aphasia therapy, clinical linguistics, word-association behaviour, mental lexicon

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Authors: Seema Ahlawat, Parul Saxena, Malik Zainul Abdin

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Malaria is a major health problem in many developing countries. The parasite responsible for the vast majority of fatal malaria infections is Plasmodium falciparum. Unfortunately, most Plasmodium strains including P. falciparum have become resistant to most of the antimalarials including chloroquine, mefloquine, etc. To combat this problem, WHO has recommended the use of artemisinin and its derivatives in artemisinin based combination therapy (ACT). Due to its current use in artemisinin based-combination therapy (ACT), its global demand is increasing continuously. But, the relatively low yield of artemisinin in A. annua L. plants and unavailability of economically viable synthetic protocols are the major bottlenecks for its commercial production and clinical use. Chemical synthesis of artemisinin is also very complex and uneconomical. The hairy root system, using the Agrobacterium rhizogenes LBA 9402 strain to enhance the production of artemisinin in A. annua L., is developed in our laboratory. The transgenic nature of hairy root lines and the copy number of trans gene (rol B) were confirmed using PCR and Southern Blot analyses, respectively. The effect of different concentrations of Piriformospora indica on artemisinin production in hairy root cultures were evaluated. 3% P. indica has resulted 1.97 times increase in artemisinin production in comparison to control cultures. The effects of P. indica on artemisinin production was positively correlated with regulatory genes of MVA, MEP and artemisinin biosynthetic pathways, viz. hmgr, ads, cyp71av1, aldh1, dxs, dxr and dbr2 in hairy root cultures of A. annua L. Mass scale cultivation of A. annua L. hairy roots by plant tissue culture technology may be an alternative route for production of artemisinin. A comprehensive investigation of the hairy root system of A. annua L. would help in developing a viable process for the production of artemisinin. The efficiency of the scaling up systems still needs optimization before industrial exploitation becomes viable.

Keywords: A. annua L., artemisinin, hairy root cultures, malaria

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Authors: Ceri McIntosh

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A 25-year-old male was referred to the Maxillofacial department by his general dental practitioner with a complaint of mobile teeth. Medically he was well though he took mirtazapine for anxiety. He was found to have had previous extractions of the lower right second premolar and first molar, with grade 2 mobility of the upper right first and second molars and lower right lateral incisor. Radiographically there was significant external root resorption of these teeth, which were subsequently extracted. Over the next 18 months, the resorption continued around multiple teeth on the right side, and when the mobile teeth were removed, they showed no remaining root, including loss of coronal dentine, leaving only an enamel shell. No cause has been identified either histologically or in the patient’s blood work. A review of relevant literature will be included in this case report.

Keywords: case report, idiopathic resorption, idiopathic root resorption, external resorption

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Authors: Naouel Zoghlami

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Spoken-word recognition involves the simultaneous activation of potential word candidates which compete with each other for final correct recognition. In continuous speech, the activation-competition process gets more complicated due to speech reductions existing at word boundaries. Lexical processing is more difficult in L2 than in L1 because L2 listeners often lack phonetic, lexico-semantic, syntactic, and prosodic knowledge in the target language. In this study, we investigate the on-line lexical segmentation hypotheses that French listeners of L2 English form and then revise as subsequent perceptual evidence is revealed. Our purpose is to shed further light on the processes of L2 spoken-word recognition in context and better understand L2 listening difficulties through a comparison of skilled and unskilled reactions at the point where their working hypothesis is rejected. We use a variant of the gating experiment in which subjects transcribe an English sentence presented in increments of progressively greater duration. The spoken sentence was “And this amazing athlete has just broken another world record”, chosen mainly because it included common reductions and phonetic features in English, such as elision and assimilation. Our preliminary results show that there is an important difference in the manner in which proficient and less-proficient L2 listeners handle connected speech. Less-proficient listeners delay recognition of words as they wait for lexical and syntactic evidence to appear in the gates. Further statistical results are currently being undertaken.

Keywords: gating paradigm, spoken word recognition, online lexical segmentation, L2 listening

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Authors: Nayeon, Lee, Won-Young, Cho, Hyun Joo, Jang, Chi-Ho, Lee

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This study investigated the effects of the dietary supplementation of the Allium hookeri root, and processed sulfur, on the growth performance of guinea pigs. The guinea pigs were fed a control diet (CON), as well as the control diet including 1% freeze-dried Allium hookeri root (AH), or 0.1% processed sulfur (S), or including both the freeze-dried Allium hookeri root and the processed sulfur (AHS). The weight of perirenal adipose tissue (PAT) and the epididymal adipose tissue (EAT) in the AH were significantly lower than CON (p < 0.05). The serum cholesterols levels of the AH and the AHS were significantly lower than the S (p < 0.05). While the total saturated fatty acid content in the serum of the AH and AHS groups showed a tendency to decrease, the total monounsaturated fatty acid increased. The results of this study suggested that dietary consumption of Allium hookeri root may help to decrease fat accumulation, lower serum cholesterol levels, and control serum free fatty acid contents in the guinea pigs.

Keywords: Allium hookeri, dietary supplementation, growth performance, processed sulfur, Guinea pig

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Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

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Authors: Lee Li

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The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

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Authors: Pongsatorn Tantrabundit, Lersak Phothong, Ong-art Chanprasitchai

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Due to the emergence of the Internet, it has extended the traditional Word-of-Mouth (WOM) to a new form called “Electronic Word-of-Mouth (eWOM).” Unlike traditional WOM, eWOM is able to present information in various ways by applying different components. Each eWOM component generates different effects on online consumer behavior. This research investigates the effects of Webcare (responding message) from product/ service providers on negative eWOM by applying two types of products (search and experience). The proposed conceptual model was developed based on the combination of the stages in consumer decision-making process, theory of reasoned action (TRA), theory of planned behavior (TPB), the technology acceptance model (TAM), the information integration theory and the elaboration likelihood model. The methodology techniques used in this study included multivariate analysis of variance (MANOVA) and multiple regression analysis. The results suggest that Webcare does slightly increase Thai online consumer’s perceptions on perceived eWOM trustworthiness, information diagnosticity and quality. For negative eWOM, we also found that perceived eWOM Trustworthiness, perceived eWOM diagnosticity and quality have a positive relationship with eWOM influence whereas perceived valence has a negative relationship with eWOM influence in Thai online consumers.

Keywords: consumer behavior, electronic word-of-mouth, online review, online word-of-mouth, Thai online consumer, webcare

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Authors: N. Selami, M. Kaid Harche

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A pink-pigmented, aerobic, facultatively methylotrophic bacterium, was isolated from Retama monosperma root nodules and identified as a member of the genus Methylobacterium. Inoculation of R. monosperma plants by a pure culture of isolate strain under a hydroponic condition, resulted, 10 dpi, the puffiness at lateral roots. The observation in detail the anatomy and ultra-structure of infection sites by light and electron microscopy show that the bacteria induce stimulation of the division of cortical cells and digestion of epidermis cells then, Methylobacterium was observed in the inter and intracellular spaces of the outer cortex root. These preliminary results allow us to suggest the establishment of an epi-endosymbiotic interaction between Methylobacterium sp and R. monosperma.

Keywords: endophytic colonization, Methylobacterium, microscopy, nodule, pink pigmented, Retama monosperma

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Authors: Yasemin Kavdir, Ugur Gozel

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This study was conducted to determine the nematicidal activity of green walnut husk (GWH) and olive pomace (OP) extracts against root-knot nematode (Meloidogyne incognita). Aqueous extracts of GWH and OP were mixed with sandy loam soil at the rates of 0, 6,12,18,24, 60 and 120 ml kg-1. All pots were arranged in a randomized complete block design and replicated four times under controlled atmosphere conditions. Tomato seedlings were grown in sterilized soil then they were transplanted to pots. Inoculation was done by pouring the 20 ml suspension including 1000 M. incognita juvenile pot-1 into 3 cm deep hole made around the base of the plant root. Tomato root and shoot growth and nematode populations have been determined. In general, both GWH and OP extracts resulted in better growth parameters compared to the control plants. However, GWH extract was the most effective in improving growth parameters. Applications of 24 ml kg-1 OP extract enhanced plant growth compared to other OP treatments while 60 ml kg-1 application rate had the lowest nematode number and root galling. In this study, applications of GWH and OP extracts reduced the number of Meloidogyne incognita and root galling compared to control soils. Additionally GWH and OP extracts can be used safely for tomato growth. It could be concluded that OP and GWH extracts used as organic amendments showed promising nematicidal activity in the control of M. incognita. This research was supported by TUBİTAK Grant Number 214O422.

Keywords: olive pomace, green walnut husk, Meloidogyne incognita, tomato, soil, extract

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Authors: Donludee Jaisut, Norihisa Kato, Thanutchaporn Kumrungsee, Kiyoshi Kawai, Somkiat Prachayawarakorn, Patchalee Tungtrakul

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Jasmine Rice is a principle food of Thai people. However, glycemic index of jasmine rice is in high level, risk of type II diabetes after consuming. Burdock root is a good source of non-starch polysaccharides such as inulin. Inulin acts as prebiotic and helps reduce blood-sugar level. The purpose of this research was to reduce digestion rate of jasmine rice by coating burdock root extract on rice surface, using top-spay fluidized bed coating technique. Coating experiments were performed by spraying burdock root solution onto Jasmine rice kernels (Khao Dawk Mali-105; KDML), which had an initial moisture content of 11.6% wet basis, suspended in the fluidized bed. The experimental conditions were: solution spray rates of 31.7 mL/min, atomization pressure of 1.5 bar, spray time of 10 min, time of drying after spraying of 30 s, superficial air velocity of 3.2 m/s and drying temperatures of 60°C. The coated rice quality was evaluated in terms of the moisture content, texture, whiteness and digestion rate. The results showed that initial and final moisture contents of samples were the same in concentration 8% (v/v) and 10% (v/v). The texture was insignificantly changed from that of uncoated sample. The whiteness values were varied on concentration of burdock root extract. Coated samples were slower digested.

Keywords: burdock root, digestion, drying, rice

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Authors: Maryam Maimota Shehu

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Words are the basic building blocks of a language. In everyday usage of a language, words are used, and new words are formed and reformed to contain and accommodate all entities, phenomena, qualities and every aspect of the entire life. Despite the fact that many studies have been conducted on morphological processes in The Hausa language. Most of the works concentrated on borrowing, affixation, reduplication and derivation, but blending has been neglected to the extent that some of the Hausa linguists claim that, blending does not exist in the language. Therefore, the current study investigates and examines blending as one of the word formation processes' in the language. The study focuses its main attention on blending as a word-formation process and how this process is used adequately in the formation of words in The Hausa language. To achieve the aims, the research answered these questions: 1) is blending used as a process of word formation in Hausa? 2) What are the words formed using this process? This study utilizes the Natural Morphology Theory proposed by Dressler, (1985) which was adopted by Belly (2007). The data of this study have been collected from newspaper articles, novels, and written literature of Hausa language. Based on the findings, this study found out that, there exist new kind of words formed in The Hausa language under blending, which previous findings did not either reveal or explain in detail. Another part of the finding shows that some of the words change their grammatical classes and meaning while blended.

Keywords: morphology, word formation, blending in hausa language, language

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Authors: Tomyslav Sledevič, Artūras Serackis, Gintautas Tamulevičius, Dalius Navakauskas

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This paper presents a comparative evaluation of features extraction algorithm for a real-time isolated word recognition system based on FPGA. The Mel-frequency cepstral, linear frequency cepstral, linear predictive and their cepstral coefficients were implemented in hardware/software design. The proposed system was investigated in the speaker-dependent mode for 100 different Lithuanian words. The robustness of features extraction algorithms was tested recognizing the speech records at different signals to noise rates. The experiments on clean records show highest accuracy for Mel-frequency cepstral and linear frequency cepstral coefficients. For records with 15 dB signal to noise rate the linear predictive cepstral coefficients give best result. The hard and soft part of the system is clocked on 50 MHz and 100 MHz accordingly. For the classification purpose, the pipelined dynamic time warping core was implemented. The proposed word recognition system satisfies the real-time requirements and is suitable for applications in embedded systems.

Keywords: isolated word recognition, features extraction, MFCC, LFCC, LPCC, LPC, FPGA, DTW

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Authors: Mohammad Sahadet Hossain, Shamsil Arifeen, Mehrab Hossian Likhon

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In this paper, we analyze a linear time invariant (LTI) descriptor system of large dimension. Since these systems are difficult to simulate, compute and store, we attempt to reduce this large system using Low Rank Cholesky Factorized Alternating Directions Implicit (LRCF-ADI) iteration followed by Square Root Balanced Truncation. LRCF-ADI solves the dual Lyapunov equations of the large system and gives low-rank Cholesky factors of the gramians as the solution. Using these cholesky factors, we compute the Hankel singular values via singular value decomposition. Later, implementing square root balanced truncation, the reduced system is obtained. The bode plots of original and lower order systems are used to show that the magnitude and phase responses are same for both the systems.

Keywords: low-rank cholesky factor alternating directions implicit iteration, LTI Descriptor system, Lyapunov equations, Square-root balanced truncation

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Authors: Ahmed Jibrin Uttu, Maimuna Waziri

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The root bark of Glossonema boveanum (Decne), a member of Apocynaceae family, is used by traditional medicine practitioner to treat urinary and respiratory tract infections, bacteremia, typhoid fever, bacillary dysentery, diarrhea and stomach pain. This present study aims to validate the medicinal claims ascribed to the root bark of the plant. Preliminary phytochemical study of the root bark extracts (n-hexane, ethyl acetate, chloroform and methanol extracts) showed the presence of alkaloids, carbohydrates, steroids, triterpenes, cardiac glycosides, saponins, tannins and flavonoids. Antimicrobial study of the extracts showed activities against Staphylococus aureus, Bacillus subtilis, Salmonella typhii, Shigella dysenteriae, Escherichia coli, Enterobacter cloacae, Streptococcus agalactiae and Candida albicans while Micrococcus luteus, Pseudomonas aeruginosa and Klebsiella Pneumoniae showed resistance to all the extracts. The inhibitory effect was compared with the standard drug ciprofloxacin and fluconazole. MIC and MBC for both extracts were also determined using the tube dilution method. This study concluded that the root bark of G. boveanum, used traditionally as a medicinal plant, has antimicrobial activities against some causative organisms.

Keywords: Glossonema boveanum (Decne.), phytochemical, antimicrobial, minimum inhibitory concentration, minimum bactericidal concentration

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Yusuf Ersoy Yildirim, Ismail Tas, Ceren Gorgusen, Tugba Yeter, Aysegul Boyacioglu, K. Mehmet Tugrul, Murat Tugrul, Ayten Namli, H. Sabri Ozturk, M. Onur Akca

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In recent years, a lot of research has been done for the sustainable use of scarce resources in the world. Especially, effective and sustainable use of water resources has been researched for many years. Sub-surface drip irrigation (SDI) is one of the most effective irrigation methods in which efficient and sustainable use of irrigation water can be achieved. When the literature is taken into consideration, it is often emphasized that, besides its numerous advantages, it also allows the application of irrigation water to the plant root zone along with air. It is stated in different studies that the air applied to the plant root zone with irrigation water has a positive effect on the root zone. Plants need sufficient oxygen for root respiration as well as for the metabolic functions of the roots. Decreased root respiration due to low oxygen content reduces transpiration, disrupts the flow of ions, and increases the ingress of salt reaching toxic levels, seriously affecting plant growth. Lack of oxygen (Hypoxia) can affect the survival of plants. The lack of oxygen in the soil is related to the exchange of gases in the soil with the gases in the atmosphere. Soil aeration is an important physical parameter of a soil. It is highly dynamic and is closely related to the amount of water in the soil and its bulk weight. Subsurface drip irrigation; It has higher water use efficiency compared to irrigation methods such as furrow irrigation and sprinkler irrigation. However, in heavy clay soils, subsurface drip irrigation creates continuous wetting fronts that predispose the rhizosphere region to hypoxia or anoxia. With subsurface drip irrigation, the oxygen is limited for root microbial respiration and root development, with the continuous spreading of water to a certain region of the root zone. In this study, the change in sugar beet yield caused by air application in the SDI system will be explained.

Keywords: sugar beet, subsurface drip irrigation, air application, irrigation efficiency

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Authors: João Rato, Nuno Costa

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The human verbal communication is a two-way process which requires a mutual understanding that will result in some considerations. This kind of communication, also called dialogue, besides the supposed human agents it can also be performed between human agents and machines. The interaction between Men and Machines, by means of a natural language, has an important role concerning the improvement of the communication between each other. Aiming at knowing the performance of some speech recognition systems, this document shows the results of the accomplished tests according to the Word Error Rate evaluation method. Besides that, it is also given a set of information linked to the systems of Man-Machine communication. After this work has been made, conclusions were drawn regarding the Speech Recognition Systems, among which it can be mentioned their poor performance concerning the voice interpretation in noisy environments.

Keywords: automatic speech recognition, man-machine conversation, speech recognition, spoken dialogue systems, word error rate

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Authors: I. Diaz Sanchez, I. M. Martinez-Conesa, M. Illueca

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Accounting conservatism is a desirable quality of earnings that is positively associated with the stridency of regulatory and supervisory regimen and high market discipline. But how these three pillars interact each other is the main research question that is not empirically solved. We analyze how regulatory and supervisory regimes interact with the market discipline measures, such as listing status, ownership and market concentration using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009. We evidence that regulation a supervision and extend on which they are enforcement is a strong mechanism to achieved accounting conservatism in those countries or situations where the market discipline fails. Generally, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism, while capital regulatory mitigates the effect of market discipline on conservatism. This paper may contribute to debate about the mechanism introduced by Basel III that strongly increases the regulation, his enforcement, and the supervisory power after long deregulation period. Although Market discipline is relevant to achieve the financial stability, strong Pillar I and II can ensure the quality of the accounting earnings to prevent bank failures.

Keywords: accounting conservatism, bank regulation, bank supervision, loan loss recognition, market discipline

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Authors: Ledeza Jordan Babiano

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Translating statements into mathematical notations is one of the processes in word problem-solving. However, based on the literature, students still have difficulties with this skill. The purpose of this study was to investigate the translation errors of the students when they translate algebraic word problems into mathematical structures and locate the errors via the lens of the Translation-Verification Model. Moreover, this qualitative research study employed content analysis. During the data-gathering process, the students were asked to answer a six-item algebra word problem questionnaire, and their answers were analyzed by experts through blind coding using the Translation-Verification Model to determine their translation errors. After this, a focus group discussion was conducted, and the data gathered was analyzed through thematic analysis to determine the causes of the students’ translation errors. It was found out that students’ prevalent error in translation was the interpretation error, which was situated in the Attribute construct. The emerging themes during the FGD were: (1) The procedure of translation is strategically incorrect; (2) Lack of comprehension; (3) Algebra concepts related to difficulty; (4) Lack of spatial skills; (5) Unprepared for independent learning; and (6) The content of the problem is developmentally inappropriate. These themes boiled down to the major concept of independent learning preparedness in solving mathematical problems. This concept has subcomponents, which include contextual and conceptual factors in translation. Consequently, the results provided implications for instructors and professors in Mathematics to innovate their teaching pedagogies and strategies to address translation gaps among students.

Keywords: mathematical structure, algebra word problems, translation, errors

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