Search results for: accounting history

Authors: Jehad Al Dallal

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A class in an Object-Oriented (OO) system is the basic unit of design, and it encapsulates a set of attributes and methods. In OO systems, instead of redefining the attributes and methods that are included in other classes, a class can inherit these attributes and methods and only implement its unique attributes and methods, which results in reducing code redundancy and improving code testability and maintainability. Such mechanism is called Class Inheritance. However, some software engineering applications may require accounting for all the inherited class members (i.e., attributes and methods). This paper explains how to account for inherited class members and discusses the software engineering applications that require such consideration.

Keywords: class flattening, external quality attribute, inheritance, internal quality attribute, object-oriented design

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Authors: Rahasanica Nariswari Pratiwi, Maulana Syaiful Haq

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The role of accounting in Islamic Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Islamic Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze the reason of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Islamic Banks express adherence to sharia principle. The research has done by analyzing the photographs in annual report of Bank Syariah Mandiri (BSM), Bank Muamalat Indonesia (BMI), Bank Nasional Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, and Bank Central Asia (BCA) Syariah in Indonesia. This study is qualitative research, was carried out within interpretive paradigm using semiotic approach. By employing semiotic analysis, this research showed that annual report of Islamic Bank in Indonesia contained religious value by the form of its photographs. The results of this study also show that photographs in annual report of Islamic Banks in this research contained religious values. Furthermore, this study concludes that Islamic banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obidience existence about responsibility, not only to the stakeholders but also to the society and Allah.

Keywords: Islamic banking, semiotics, accounting, annual report

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Authors: Atul K. Desai, Hemal J. Shah

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The tall windmill towers are designed as monopole tower or lattice tower. In the present research, a 125-meter high hybrid tower which is a combination of lattice and monopole type is proposed. The response of hybrid tower is compared with conventional monopole tower. The towers were analyzed in finite element method software considering nonlinear seismic time history load. The synthetic seismic time history for different soil is derived using the SeismoARTIF software. From the present research, it is concluded that, in the hybrid tower, we are not getting resonance condition. The base shear is less in hybrid tower compared to monopole tower for different soil conditions.

Keywords: dynamic analysis, hybrid wind mill tower, resonance condition, synthetic time history

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Authors: Martina Perinkova, Lenka Kolarcikova, Marketa Twrda

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In Ostrava there are a lot of former post-industrial areas and areas that have gradually through conversions and their subsequent reuse. One of the largest is the national cultural monument Lower Vítkovice area where there is a large complex transformation of the former iron production. Industrial heritage today visited by tourists for entertainment, culture, history, sports and other activities. This is a unique example of reuse of technical monuments and introduction of new life into the historic area. The main task of not only find the right function and use, in terms of re integration into city life and finding a balance between history and current lifestyle, looking at the history of the area and its technical condition before reconstruction. It is not only very expensive but also time consuming. Transformations industrial monument is the result of a dialogue architect, the idea of the investor and expert opinion heritage institute.

Keywords: post-industrial area, cultural monument, conversions

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Authors: Huy Q. Tran, Bac V. Nguyen, Choonghyun Kang, Jungwon Huh

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Jumbo container crane is an important part of port structures that needs to be designed properly, even when the port locates in low seismicity zone such as in Korea. In this paper, 30 artificial ground motions derived from the elastic response spectra of Korean Building Code (2005) are used for time history analysis. It is found that the uplift might not occur in this analysis when the crane locates in the low seismic zone. Therefore, a selection of a pinned or a gap element for base supporting has not much effect on the determination of the total base shear. The relationships between the total base shear and peak ground acceleration (PGA) and the relationships between the portal drift and the PGA are proposed in this study.

Keywords: jumbo container crane, portal drift, time history analysis, total base shear

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Authors: Laras Tursilowati, Bambang Siswanto

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Urban climate change has short- and long-term implications for decision-makers in urban development. The problem for this important metropolitan regional of population and economic value is that there is very little usable information on climate change. Research about urban climate change has been carried out in Bali Indonesia by using Conformal Cubic Atmospheric Model (CCAM) that runs with Representative Concentration Pathway (RCP)4.5. The history data means average data from 1975 to 2005, climate projections with RCP4.5 scenario means average data from 2006 to 2099, and anomaly (urban climate change) is RCP4.5 minus history. The results are the history of temperature between 22.5-27.5 OC, and RCP4.5 between 25.5-29.5 OC. The temperature anomalies can be seen in most of northern Bali that increased by about 1.6 to 2.9 OC. There is a reduced humidity tendency (drier) in most parts of Bali, especially the northern part of Bali, while a small portion in the south increase moisture (wetter). The comfort index of Bali region in history is still relatively comfortable (20-26 OC), but on the condition RCP4.5 there is no comfortable area with index more than 26 OC (hot and dry). This research is expected to be useful to help the government make good urban planning.

Keywords: CCAM, comfort index, IPCC AR5, temperature, urban climate change

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Authors: Agih Ukuru Agih

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This work is an appraisal of the application and applicability of computer system to financial management in improving the speed, performance, accuracy, and efficiency of the College of Education, Oju. The computerization of financial management, which is a recent development that has authentic and dedicated balancing of accounting records, would be of enormous benefits to the college. The core objective of this project is to recommend the software that typically matches a computerized institution, making for improved service, reduced fraud, mishandled funds, and financial records in the College of Education, Oju. Considering major globalization impacts in computerized financial management of the college, the study recommends among other things that the College of Education, Oju should endeavor to be positive towards computerized financial management in the institution.

Keywords: computer system, balancing, accounting records, computerized financial management

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Authors: Teresa McGrath, Ryan Johnson, Rebecca Stamm, Cassidy Clarity, Wei Yung Lui

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Building and construction is the second largest plastic user behind packaging, accounting for 16% of plastic production. Building and construction is also by far the largest user of one of the most impactful plastics, polyvinyl chloride (aka vinyl or PVC), accounting for 69% of PVC production. Building materials also have an outsized contribution to plastic pollution, including microplastic pollution. Yet building materials are often overlooked in plastic waste and pollution reduction efforts. Habitable will present a plastics and petrochemical analysis of over 250 common building material types and demonstrate how changes to building material selection towards safer, renewable, and lower carbon materials can reduce global consumption of plastics and associated pollution.

Keywords: building materials, fenceline communities, microplastics, safer alternatives, embodied carbon, life cycle analysis, petrochemicals, green chemistry

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Authors: Shruti Hajirnis

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In May 2014, FASB issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), and the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers that will supersede virtually all revenue recognition requirements in IFRS and US GAAP. FASB and the IASB have basically achieved convergence with these standards, with only some minor differences such as collectability threshold, interim disclosure requirements, early application and effective date, impairment loss reversal and nonpublic entity requirements. This paper discusses the impact of five-step model prescribed in new revenue standard on the entities operating in Pharma industry. It also outlines the considerations for these entities while implementing the new standard.

Keywords: revenue recognition, pharma industry, standard, requirements

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Authors: Maria L. Swanson

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Language is a system which constantly changes and reflects social and cultural transformations of a speech community. If it is phonetic system, morphological patterns and syntactic arrangements undergo little charge and are not easily transferable from one language to another, the lexicon has a high degree of flexibility. Borrowings in Arabic have always been an interesting and important subject of study to various fields of linguistics, history and culturology, and there is quite number of works devoted to this subject (al-Khalīl, Sībawīḥ, Jeffery, Belkin, al-Maghribii, Holes, Stetkevich, el-Mawlūdī, between many others). At the same time, the history of borrowing has never been described as a process starting from its originating and up to the present time. Most of the researches study lexical and morphological adaptation of borrowed words for specific or several historical periods or delineate this process on the whole. Meanwhile, we have described the whole history of borrowings in Arabic with the brief depicting of lexical and morphological specifics for each historical period using quantitative method through dividing Arabic borrowings into several groups, basing on the specific of their adaptation of new vocabulary which is tightly related to the global transformations in the Arabic history. We explain reasons for borrowings of specific lexical layers for each historical period together with the description of its morphological specifics. We also use qualitative approach through performing statistics about the share of loan vocabulary in Arabic during different periods and the percentage of borrowings from donor languages. The history of a character and amount of borrowings is a good resource for theoretical and practical lexicography and morphology studies. It is also beneficial for researchers in the field of global and specific national, political and social developments, and different types of contacts.

Keywords: anthropological linguistics, borrowings, historical linguistics, sociolinguistics

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Authors: K. Ravi, Sabu Subhash

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Densely compacted bentonite or bentonite–sand mixture has been identified as a suitable buffer in the deep geological repository (DGR) for the safe disposal of high-level nuclear waste (HLW) due to its favourable physicochemical and hydro-mechanical properties. The addition of sand to the bentonite enhances the thermal conductivity and compaction properties and reduces the drying shrinkage of the buffer material. The buffer material may undergo cyclic wetting and drying upon ingress of groundwater from the surrounding rock mass and from evaporation due to high temperature (50–210 °C) derived from the waste canister. The cycles of changes in temperature may result in thermal history, and the hydro-mechanical properties of the buffer material may be affected. This paper examines the influence of thermal history on the undrained shear strength of bentonite and bentonite-sand mixture. Bentonite from Rajasthan state and sand from the Assam state of India are used in this study. The undrained shear strength values are obtained by conducting unconfined compressive strength (UCS) tests on cylindrical specimens (dry densities 1.30 and 1.5 Mg/m3) of bentonite and bentonite-sand mixture consisting of 30 % bentonite+ 70 % sand. The specimens are preheated at temperatures varying from 50-150 °C for one, two and four hours in hot air oven. The results indicate that the undrained shear strength is increased by the thermal history of the buffer material. The specimens of bentonite-sand mixture exhibited more increase in strength compared to the pure bentonite specimens. This indicates that the sand content of the mixture plays a vital role in taking the thermal stresses of the bentonite buffer in DGR conditions.

Keywords: bentonite, deep geological repository, thermal history, undrained shear strength

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Authors: Shivendra Pratap Singh, Rishabh Sharma

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The widespread adoption of mobile technology in recent years has revolutionized the way we communicate and access information. The evolution of mobile systems has been rapid and impactful, shaping our lives and changing the way we live and work. However, despite its significant influence, the history and development of mobile technology are not well understood by the general public. This research paper aims to examine the history, technology and future of mobile systems, exploring their evolution from early mobile phones to the latest smartphones and beyond. The study will analyze the technological advancements and innovations that have shaped the mobile industry, from the introduction of mobile internet and multimedia capabilities to the integration of artificial intelligence and 5G networks. Additionally, the paper will also address the challenges and opportunities facing the future of mobile technology, such as privacy concerns, battery life, and the increasing demand for high-speed internet. Finally, the paper will also provide insights into potential future developments and innovations in the mobile sector, such as foldable phones, wearable technology, and the Internet of Things (IoT). The purpose of this research paper is to provide a comprehensive overview of the history, technology, and future of mobile systems, shedding light on their impact on society and the challenges and opportunities that lie ahead.

Keywords: mobile technology, artificial intelligence, networking, iot, technological advancements, smartphones

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Authors: Junhong Li, Danni Cheng, Yaxin Luo, Xiaowei Yi, Ke Qiu, Wendu Pang, Minzi Mao, Yufang Rao, Yao Song, Jianjun Ren, Yu Zhao

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Background: The number of multiple cancer patients was increasing, and the impact of prior cancer history on salivary gland cancer patients remains unclear. Methods: Clinical, demographic and pathological information on salivary gland cancer patients were retrospectively collected from the Surveillance, Epidemiology, and End Results (SEER) database from 2004 to 2017, and the characteristics and prognosis between patients with a prior cancer and those without prior caner were compared. Univariate and multivariate cox proportional regression models were used for the analysis of prognosis. A risk score model was established to exam the impact of treatment on patients with a prior cancer in different risk groups. Results: A total of 9098 salivary gland cancer patients were identified, and 1635 of them had a prior cancer history. Salivary gland cancer patients with prior cancer had worse survival compared with those without a prior cancer (p<0.001). Patients with a different type of first cancer had a distinct prognosis (p<0.001), and longer latent time was associated with better survival (p=0.006) in the univariate model, although both became nonsignificant in the multivariate model. Salivary gland cancer patients with a prior cancer were divided into low-risk (n= 321), intermediate-risk (n=223), and high-risk (n=62) groups and the results showed that patients at high risk could benefit from surgery, radiation therapy, and chemotherapy, and those at intermediate risk could benefit from surgery. Conclusion: Prior cancer history had an adverse impact on the survival of salivary gland cancer patients, and individualized treatment should be seriously considered for them.

Keywords: prior cancer history, prognosis, salivary gland cancer, SEER

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Authors: Mohsin Ali Baloch, Saira Baloch

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Objective: To analyze hematological changes in patients of oral cancer with history of smokable and chewable tobacco use, and to compare them with healthy controls. Study Design: Descriptive type of study survey. Setting: This study was conducted at the Department of Oral and Maxillofacial Surgery, LUMHS, Jamshoro. Study Period: One year July, 2013 to July, 2014. Subject and Methods: Histopathologically confirmed hundred cases of oral cancer with the history of smokable and non-smokable tobacco were selected to analyze the hematological variation. Inclusion Criteria: Histopathologically diagnosed patients of oral squamous cell carcinoma, with history of smokable and non-smokable tobacco. Exclusion Criteria: Patient with any systemic medically compromising problem, terminally ill patients, radio or chemotherapeutically treated patients, patients with metastasis to lungs or any distant metastasis, patients with the history of more than one well-defined etiological factor involved. Results: There were 73% patients of oral cancer reported with anemic. Significantly lower values of Hb, platelet, and higher mean values of ESR, TLC, and were observed in both groups of oral cancer patients; tobacco smokers and tobacco chewers as compared to non-smokers healthy controls. There was more decline in the level of haemoglobin and incline in the level of ESR observed in tobacco chewer oral cancer patients as compared to tobacco smokers patients, while TLC was more observed in smokers. Conclusion: Oral cancer patients with a history of chewable/smokable tobacco have likely worse hematological profile, which increases the anesthetic and surgical challenges for maxillofacial surgeons, which have a significant impact on treatment planning as well.

Keywords: oral cancer, hematological variations, tobacco, smokers

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Authors: Haruna Maama

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Environmental, social and governance (ESG) reporting is gaining considerable attention despite being voluntary. Meanwhile, it consumes resources to provide ESG reporting, raising a question of its value relevance. The study examined the impact of ESG reporting on the market value of listed firms in SSA. The annual and integrated reports of 276 listed sub-Sahara Africa (SSA) firms. The integrated reporting scores of the firm were analysed using a content analysis method. A multiple regression estimation technique using a GMM approach was employed for the analysis. The results revealed that ESG has a positive relationship with firms’ market value, suggesting that investors are interested in the ESG information disclosure of firms in SSA. This suggests that extensive ESG disclosures are attempts by firms to obtain the approval of powerful social, political and environmental stakeholders, especially institutional investors. Furthermore, the market value analysis evidence is consistent with signalling theory, which postulates that firms provide integrated reports as a signal to influence the behaviour of stakeholders. This finding reflects the value placed on investors' social, environmental and governance disclosures, which affirms the views that conventional investors would care about the social, environmental and governance issues of their potential or existing investee firms. Overall, the evidence is consistent with the prediction of signalling theory. In the context of this theory, integrated reporting is seen as part of firms' overall competitive strategy to influence investors' behaviour. The findings of this study make unique contributions to knowledge and practice in corporate reporting.

Keywords: environmental accounting, ESG accounting, signalling theory, sustainability reporting, sub-saharan Africa

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Authors: Rama Debbarma, Debanjan Das

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The performance of multiple tuned mass dampers to mitigate the seismic vibration of structures considering real time history data is investigated in this paper. Three different real earthquake time history data like Kobe, Imperial Valley and Mammoth Lake are taken in the present study. The multiple tuned mass dampers (MTMD) are distributed at each storey. For comparative study, single tuned mass damper (STMD) is installed at top of the similar structure. This study is conducted for a fixed mass ratio (5%) and fixed damping ratio (5%) of structures. Numerical study is performed to evaluate the effectiveness of MTMDs and overall system performance. The displacement, acceleration, base shear and storey drift are obtained for both combined system (structure with MTMD and structure with STMD) for all earthquakes. The same responses are also obtained for structure without damper system. From obtained results, it is investigated that the MTMD configuration is more effective for controlling the seismic response of the primary system with compare to STMD configuration.

Keywords: Earthquake, multiple tuned mass dampers, single tuned mass damper, Time history.

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Authors: Zimasa Siyasanga Gysman

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This paper assesses the history of electronic music and its performance to illustrate that machines and technology have largely influenced how humans perform electronic music. The history of electronic music mainly focuses on the composition and production of electronic music with little to no attention paid to its performance by the majority of scholars in this field. Therefore, establishing a history of performance involves investigating what compositions of electronic music called for in the production of electronic music performance. This investigation into seminal works in the history of electronic music, therefore, illustrates the aesthetics of electronic music performance and the aesthetics established in the very beginnings of electronic music performance demonstrate the aesthetics of electronic music which are still prevalent today. The key aesthetics are the repurposing of technology and the hybridisation of technology. Performers take familiar technology (technology that society has become accustomed to using in daily life), not necessarily related to music or performance and use it as an instrument in their performances, such as a rotary dial telephone. Likewise, since the beginnings of electronic music, producers have always experimented with the latest technologies available to them in their compositions and performances. The spirit of performers of electronic music, therefore, revolves around repurposing familiar technologies and using them in new ways, whilst similarly experimenting with new technologies in their performances. This process of hybridisation plays a key role in the production and performance of electronic music in the twentieth century. Through various interviews with performers of electronic music, it is shown that these aesthetics are driving performance practices in the twenty-first century.

Keywords: body, hybridisation, performance, sound

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Authors: Amir Mabhout, Toktam Ghafarian, Amirhossein Farzin, Zahra Makki, Sajjad Alizadeh, Amirhossein Ghavi

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The high number of Netflix subscribers makes it attractive for data scientists to extract valuable knowledge from the viewers' behavioural analyses. This paper presents a set of statistical insights into viewers' viewing history. After that, a deep learning model is used to predict the future watching behaviour of the users based on previous watching history within the Netflixlatte data pool. Netflixlatte in an aggregated and anonymized data pool of 320 Netflix viewers with a length 250 000 data points recorded between 2008-2022. We observe insightful correlations between the distribution of viewing time and the COVID-19 pandemic outbreak. The presented deep learning model predicts future movie and TV series viewing habits with an average loss of 0.175.

Keywords: data analysis, deep learning, LSTM neural network, netflix

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Authors: Kiran Baldavoo, Mishelle Doorasamy

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Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.

Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa

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Authors: Ichiro Mukai

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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

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Authors: Paula Pita Galán

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In 1920 Georgiana Goddard King, an Art Historian and Professor at Bryn Mawr College (PA, USA) published The Way of Saint James (New York: P.G. Putnam’s Sons), one of the earliest modern guides of this pilgrimage route. In its three volumes the author described the towns and villages crossed by the Camino, talking about the history, traditions, monuments, and the people that she had met during her own pilgrimage between 1911 and 1914, travelling with funds of the Hispanic Society of New York. The cultural interest that motivated the journey explains how King intertwines in her narration history, anthropology, geography, art history and religion, giving as a result a book targeted to intellectuals, curious travelers and tourist rather than to pilgrims, in a moment in which the pilgrimage to Santiago had almost disappeared as a practice. The Way of Saint James is barely known nowadays so the aim of this research is disseminate it, focusing on the modernity of its approach and pointing at the link that it has with Georgiana King’s understanding of art as a product of the culture and civilization that produces it.

Keywords: Spanish cultural heritage, Georgiana Goddard king, pilgrimage, the way of Saint James

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Authors: Mohamed Basheer Abdul Atti Hassan

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This research paper will follow the main outlines of the Italian colonization in Libya in a historical geopolitical approach; before we reach the contemporary map. In this study, we are also concerned with following the chain's links, not as drama in time, but as a strategy in place, so that it draws to us a map of power and the distribution of political formations throughout this period within and around Libya. From the sum of these variable distributions and successive balances, we can come up with the basic principles that determined the Italian history in Libya and formed its political entity, which is a compass of guidance and an indication of the future.

Keywords: conflict, Mediterranean, colonization, political history

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Authors: Heba Aboul-Enein

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The blessed Mecca (Makkah) has been attacked as a city without a pre-Islamic history. Many claims have been posited denying the historicity of this holy city, and mythicizing Arabic historical records. Hence, the current paper attempted to shed light on this controversial history of Makkah. To achieve the intended objective, the study recoursed to archaeological, historical, and linguistic evidence, to prove that the holy city existed since the dawn of human history. The data under study include the results of recent excavations; archaeological surveys in Saudi Arabia, academic works of archaeologists, newspaper reports of the latest archaeological discoveries, and the findings of Saudi explorers. In addition, the study examined ancient and contemporary references; western accounts of Makkah, the bible, Jewish, Christian, Islamic, and Arabic references, in an effort to reconcile these texts with the archeological findings. The paper also reviewed the latest results of aerial archeology of the region. The study proved based on archaeological finds, and contrary to fallacious claims, that Makkah is an ancient city that existed and was inhabited by humans in varied historical eras.

Keywords: aerial archaeology, archaeological finds in the Makkan region, archaeological surveys, Western, Jewish and Islamic accounts of Makkah

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Authors: Diwei Lin, Amanda Tan, Rajinder Singh-Rai

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We present the first reported case of a concomitant Leydig cell tumor (LCT) and paratesticular leiomyoma in an adult male with a known history of bilateral cryptorchidism. An 80-year-old male presented with a 2-month history of a left testicular lump associated with mild discomfort and a gradual increase in size on a background of bilateral cryptorchidism requiring multiple orchidopexy procedures as a child. Ultrasound confirmed a lesion suspicious for malignancy and he proceeded to a left radical orchidectomy. Histopathological assessment of the left testis revealed a concomitant testicular LCT with malignant features and paratesticular leiomyoma. Leydig cell tumors (LCTs) are the most common pure testicular sex cord-stromal tumors, accounting for up to 3% of all testicular tumors. They can occur at almost any age, but are noted to have a bi-modal distribution, with a peak incidence at 6 to 10 and at 20 to 50 years of age. LCT’s are often hormonally active and can lead to feminizing or virilizing syndromes. LCT’s are usually regarded as benign but can rarely exhibit malignant traits. Paratesticular tumours are uncommon and their reported prevalence varies between 3% and 16%. They occur in a complex anatomical area which includes the contents of the spermatic cord, testicular tunics, epididymis and vestigial remnants. Up to 90% of paratesticular tumours are believed to originate from the spermatic cord, though it is often difficult to definitively ascertain the exact site of origin. Although any type of soft-tissue neoplasm can be found in the paratesticular region, the most common benign tumors reported are lipomas of the spermatic cord, adenomatoid tumours of the epididymis and leiomyomas of the testis. Genetic studies have identified potential mutations that could potentially cause LCTs, but there are no known associations between concomitant LCTs and paratesticular tumors. The presence of cryptorchidism in adults with both LCTs and paratesticular neoplasms individually has been previously reported and it appears intuitive that cryptorchidism is likely to be associated with the concomitant presentation in this case report. This report represents the first documented case in the literature of a unilateral concomitant LCT and paratesticular leiomyoma on a background of bilateral cryptorchidism.

Keywords: testicular cancer, leydig cell tumour, leiomyoma, paratesticular neoplasms

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Authors: Alissa Jane S. Mondejar, Florifern C. Paglinawan, Nanette Hope N. Sumaya, Joey Genevieve T. Martinez, Mylah Villacorte-Tabelin

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Mining is associated with increased heavy metals in the environment, and heavy metal contamination disrupts the activities of soil fauna, such as nematodes, causing changes in the function of the soil ecosystem. Previous studies found that nematode community composition and diversity indices were strongly affected by heavy metals (e.g., Pb, Cu, and Zn). In this study, the influence of heavy metals on nematode survivability and reproduction were investigated. Life history analysis of the free-living nematodes, Heterocephalobellus sp. and Cephalobus sp. (Rhabditida: Cephalobidae) were assessed using the hanging drop technique, a technique often used in life history trait experiments. The nematodes were exposed to different temperatures, i.e.,20°C, 25°C, and 30°C, in different groups (control and heavy metal exposed) and fed with the same bacterial density of 1×109 Escherichia coli cells ml-1 for 30 days. Results showed that increasing temperature and exposure to heavy metals had a significant influence on the survivability and egg production of both species. Heterocephalobellus sp. and Cephalobus sp., when exposed to 20°C survived longer and produced few numbers of eggs but without subsequent hatching. Life history parameters of Heterocephalobellus sp. showed that the value of parameters was higher in the control group under net production rate (R0), fecundity (mx) which is also the same value for the total fertility rate (TFR), generation times (G0, G₁, and Gh) and Population doubling time (PDT). However, a lower rate of natural increase (rm) was observed since generation times were higher. Meanwhile, the life history parameters of Cephalobus sp. showed that the value of net production rate (R0) was higher in the exposed group. Fecundity (mx) which is also the same value for the TFR, G0, G1, Gh, and PDT, were higher in the control group. However, a lower rate of natural increase (rm) was observed since generation times were higher. In conclusion, temperature and exposure to heavy metals had a negative influence on the life history of the nematodes, however, further experiments should be considered.

Keywords: artisanal and small-scale gold mining (ASGM), hanging drop method, heavy metals, life history trait.

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Authors: Abdulkadir I.

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Scientists have come to terms with the fact that climate change has been and is expected to cause a significant increase in the severity and frequency of drought events. The northeast region of Nigeria is one of the most, if not the most, affected regions by drought in the country. Therefore, it is on this note that the present study applied ArcGIS and XLSTAT Software and explored drought and its trend in the northeast region of the country using the vegetation health index (VHI), Mann-Kendal, and Sen’s slope between 2001 and 2020. The study also explored the areas that remained under drought and no-drought conditions at intervals of five years for the period under review. The result of Mann-Kendal (-0.07) and Sen’s slope (-0.19) revealed that there was a decreasing trend in VHI over the period under review. The result further showed that the period between 2010 and 2015 had a minimum area of no-drought conditions of about 24%, with Gombe State accounting for the lowest percentage among the six States, about 0.9% of the total area of no-drought conditions. The result further showed the areas that were under drought conditions between 2010 and 2015 represented about 9.1%, with Borno State accounting for the highest percentage among the six States, about 2.5% of the total area under drought conditions. The masked-out areas stood at 66.8%, with Borno State accounting for the highest percentage among the six States, about 20.2% of the total area under drought conditions. Therefore, collective efforts are needed to put in place sustainable land management in the affected areas so as to mitigate the sprawl of desertification in the region.

Keywords: climate change, drought, Mann Kendal, sustainable land management, vegetation health index

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Authors: Aslı Şalcıoğlu, Grigorous Krey, Raşit Bilgin

Abstract:

In this study, the effect of the Turkish Straits System (TSS), comprising a biogeographical boundary that forms the connection between the Mediterranean and the Black Sea, on the evolutionary history, phylogeography and intraspecific gene flow of the whiting (Merlangius merlangus) a demersal fish species, was investigated. For these purposes, the mitochondrial DNA (CO1, cyt-b) genes were used. In addition, genetic comparisons samples from other regions (Greece, France, Atlantic) obtained from GenBank and Barcode of Life Database were made to better understand the phylogeographic history of the species at a larger geographic scale. Within this study, high level of genetic differentiation was observed along the Turkish coastal waters based on cyt-b gene, suggesting that TSS is a barrier to dispersal. Two different sub-species were also observed based on mitochondrial DNA, one found in Turkish coastal waters and Greece (M.m euxinus) and other (M.m. merlangus) in Atlantic, France.

Keywords: genetic, phylogeography, TSS, whiting

Procedia PDF Downloads 310

Authors: Raiya Kishwar Ashraf

Abstract:

The National University, the largest public educational institution in Bangladesh, recently made it mandatory for all students to study a course in Bangladesh‘s history of the 1971 Liberation War. This introduction was accompanied by massive political, financial and academic movement that allocated resources towards achieving greater awareness of the country‘s spirit, goals of liberation and patriotism among the youth. This study argues that the infrastructure and political economy around the course heavily politicizes the education system and more specifically the teaching and learning the process. By conducting a qualitative study in three affiliated colleges under the National University, this study aimed to explore the extent to which politicization affected higher education curriculum, especially history education in Bangladesh. The findings revealed significant levels of politicization and structural constraints present in the process that restricts the teacher and student engagement with course materials. The results of this study are useful for curriculum designers and higher education teachers and staffs who wish to develop content and deliver education that promotes critical inquiry among students. The findings further shed light on the importance of identifying and addressing political influences in education curriculum and programme development.

Keywords: Bangladesh higher education, critical thinking, curriculum politicization, history curriculum, National University, teaching-learning method

Procedia PDF Downloads 312

Authors: Jeffrey R. Mueller

Abstract:

This paper expands on the role of the professor by detailing the origins of the profession, adding some of the unique contributions of North American Universities, as well as some of the best practice recommendations, to the unique tripartite role of the professor. It describes current challenges to the profession including the ever-controversial student rating of professors. It continues with the significance of empowerment to the role of the professor. It concludes with a predictive prescription for the future of the professoriate and the role of the university-level educational administrator toward that end.

Keywords: professoriate history, tripartite role, challenges, empowerment, shared governance, administratization

Procedia PDF Downloads 401

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

Abstract:

In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

Procedia PDF Downloads 402