Search results for: root word of accounting hasaba
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2480

Search results for: root word of accounting hasaba

2480 Accounting as Addressed in the Qur’aan

Authors: Shahriar M. Saadullah, Abdul-Quddoos Abdul-Basith, Zaki K. Abushawish

Abstract:

As a part of academic research in Islamic Accounting it is important to know how the word Accounting is discussed in the Qur’aan. This paper identifies and analyzes the word Accounting in the Qur’aan, which is significant to know and understand. The paper uses a methodology of identifying the root word of Accounting Hasaba (حسب) in the Qur’aan with the help of Islam 360 software and analyzes the use of the relevant words derived from the root word. Then the paper attempts to connect the findings to the contemporary Accounting issues. The paper finds that the root word of Accounting Hasaba (حسب) appears in the Qur’aan 109 times but it is only used in the sense Account, Accountable, or Accounting 45 times. These words appear in 44 different verses in the Qur’aan, appearing twice in one of the verses. The paper divides these verses into 8 different themes namely, Day of Accounting, without any Accounting, Accounting of Time, Self-Accounting, Swift in Accounting, Accounting is only with God, Awareness and the Good Accounting, and Heedlessness and the Bad Accounting. The way the words Account, Accounting, and Accountable is discussed in the Qur’aan links to the contemporary accounting issues including Ethics, Agency Theory, and Internal Control. The links discovered in the paper clearly shows the timeless nature of the message of the Qur’aan.

Keywords: accounting, contemporary accounting issues, Qur'aan, root word of accounting hasaba

Procedia PDF Downloads 378
2479 The Greek Root Word ‘Kos’ and the Trade of Ancient Greek with Tamil Nadu, India

Authors: D. Pugazhendhi

Abstract:

The ancient Greeks were forerunners in many fields than other societies. So, the Greeks were well connected with all the countries which were well developed during that time through trade route. In this connection, trading of goods from the ancient Greece to Tamil Nadu which is presently in India, though they are geographically far away, played an important role. In that way, the word and the goods related with kos and kare got exchanged between these two societies. So, it is necessary to compare the phonology and the morphological occurrences of these words that are found common both in the ancient Greek and Tamil literatures of the contemporary period. The results show that there were many words derived from the root kos with the basic meaning of ‘arrange’ in the ancient Greek language, but this is not the case in the usage of the word kare. In the ancient Tamil literature, the word ‘kos’ does not have any root and also had rare occurrences. But it was just the opposite in the case of the word ‘kare’. One of all the meanings of the word, which was derived from the root ‘kos’ in ancient Greek literature, is related with costly ornaments. This meaning seems to have close resemblance with the usage of word ‘kos’ in ancient Tamil literature. Also, the meaning of the word ‘kare’ in ancient Tamil literature is related with spices whereas, in the ancient Greek literature, its meaning is related to that of the cooking of meat using spices. Hence, the similarity seen in the meanings of these words ‘kos’ and ‘kare’ in both these languages provides lead for further study. More than that, the ancient literary resources which are available in both these languages ensure the export and import of gold and spices from the ancient Greek land to Tamil land.

Keywords: arrange, kare, Kos, ornament, Tamil

Procedia PDF Downloads 99
2478 Technique and Use of Machine Readable Dictionary: In Special Reference to Hindi-Marathi Machine Translation

Authors: Milind Patil

Abstract:

Present paper is a discussion on Hindi-Marathi Morphological Analysis and generating rules for Machine Translation on the basis of Machine Readable Dictionary (MRD). This used Transformative Generative Grammar (TGG) rules to design the MRD. As per TGG rules, the suffix of a particular root word is based on its Tense, Aspect, Modality and Voice. That's why the suffix is very important for the word meanings (or root meanings). The Hindi and Marathi Language both have relation with Indo-Aryan language family. Both have been derived from Sanskrit language and their script is 'Devnagari'. But there are lots of differences in terms of semantics and grammatical level too. In Marathi, there are three genders, but in Hindi only two (Masculine and Feminine), the Natural gender is absent in Hindi. Likewise other grammatical categories also differ in their level of use. For MRD the suffixes (or Morpheme) are of particular root word for GNP (Gender, Number and Person) are based on its natural phenomena. A particular Suffix and Morphine change as per the need of person, number and gender. The design of MRD also based on this format. In first, Person, Number, Gender and Tense are key points than root words and suffix of particular Person, Number Gender (PNG). After that the inferences are drawn on the basis of rules that is (V.stem) (Pre.T/Past.T) (x) + (Aux-Pre.T) (x) → (V.Stem.) + (SP.TM) (X).

Keywords: MRD, TGG, stem, morph, morpheme, suffix, PNG, TAM&V, root

Procedia PDF Downloads 283
2477 Contemporary Terrorism: Root Causes and Misconceptions

Authors: Thomas Slunecko Karat

Abstract:

The years since 9/11 2001 have given us a plethora of research papers with the word ‘terrorism’ in the title. Yet only a small subset of these papers has produced new data, which explains why more than 20 years of research since 9/11 have done little to increase our understanding of the mechanisms that lead to terrorism. Specifically, terrorism scholars are divided by political, temporal, geographical and financial demarcation lines which prevent a clear definition of terrorism. As a consequence, the true root causes of terrorism remain unexamined. Instead, the psychopathological conditions of the individual have been emphasized despite ample empirical evidence pointing in a different direction. This paper examines the underlying reasons and motives that prevent open discourse about the root causes of terrorism and proposes that terrorism is linked to the current international system of resource allocation and systematic violations of human rights.

Keywords: terrorism, root causes of terrorism, prevention of terrorism, racism, human rights violations

Procedia PDF Downloads 50
2476 The Implementation of Word Study Wall in an Online English Word Memorization Class

Authors: Yidan Shao

Abstract:

With the advancement of the economy, technology promotes online teaching, and learning has become one of the common features in the educational field. Meanwhile, the dramatic expansion of the online environment provides opportunities for more learners, including second language learners. A greater command of vocabulary improves students’ learning capacity, and word acquisition and development play a critical role in learning. Furthermore, the Word Wall is an effective tool to improve students’ knowledge of words, which works for a wide range of age groups. Therefore, this study is going to use the Word Wall as an intervention to examine whether it can bring some memorization changes in an online English language class for a second language learner based on the word morphology method. The participant will take ten courses in the experiment as it plans. The findings show that the Word Wall activity plays a slight role in improving word memorizing, but it does affect instant memorization. If longer periods and more comprehensive designs of research can be applied, it is expected to have more value.

Keywords: second language acquisition, word morphology, word memorization, the Word Wall

Procedia PDF Downloads 69
2475 Word of Mouth and Its Impact on Marketing

Authors: Fatima Naz, Ayesha Tariq

Abstract:

In view of growing of the internet users for e-commerce and taking into account, the emergent impact of word of mouth phenomenon this research has different aims. The aims of this study were built following dissimilar discussion with teachers and colleagues enlightening that word of mouth information for online purchasing do not have the same effect for everybody. Then they were born following dissimilar researchers together with what was already done in previous researches and what was completed. As a result different aims were drawn; the initial aim of this research is to study the attention of the customers in the word of mouth to power their online purchasing activities. The next aim is to analyze the people influenced by the interest of word of mouth. The following aim is to examine the marketing behavior bearing in mind the internet progress and word of mouth, their consideration for word of mouth marketing. In the form of research questions the aims of the study are: 1) How community utilizes and multiplies word of mouth information about online purchasing experience? 2) How communities perceive the word of mouth marketing? 3) How marketers take the word of mouth phenomenon and how they handle it?

Keywords: belief, power, inspiration, self-expression, positive attitude to online marketing, forwarding of contents, purchasing decision, standard marketing

Procedia PDF Downloads 382
2474 Analysis of Resource Consumption Accounting as a New Approach to Management Accounting

Authors: Yousef Rostami Gharainy

Abstract:

This paper presents resource consumption accounting as an imaginative way to deal with management accounting which concentrates on administrators as the essential clients of the data and gives the best information of conventional management accounting. This system underscores that association's asset reasons costs, accordingly in costing frameworks the emphasis ought to be on assets and utilization of them. Resource consumption accounting consolidates two costing methodologies, action based and German cost accounting method known as GPK. This methodology notwithstanding giving a chance to managers to decide, makes task management accounting as operational. The reason for this article is to clarify the idea of resource consumption accounting, its parts and highlights and use of this strategy in associations. In the first place we deliver to presentation of resource consumption accounting, foundation, reasons for its development and the issues that past costing frameworks confronted it. At that point we give standards and presumptions of this technique; at last we depict the execution of this strategy in associations and its preferences over other costing strategies.

Keywords: resource consumption accounting, management accounting, action based method, German cost accounting method

Procedia PDF Downloads 273
2473 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

Procedia PDF Downloads 317
2472 Application of Fair Value Accounting in an Emerging Market Algerian Case

Authors: Haouam Djemaa

Abstract:

This study aimed to identify the possibility for applying fair value accounting by Algerian enterprises coted in capital maket (Algiers stock exchange). To achieve the objectives of this study, we made an interview with preparers of accounting information. The results document that enterprises are aware of fair value accounting in financial reporting because of its ability to provide useful accounting, but it depends on the availability of favorable circumstances for its application and this is what is missing in the Algerian environment.

Keywords: fair value, financial reporting, accounting information, valuation method

Procedia PDF Downloads 360
2471 Factors influencing Career Choice in Accounting: Perceptions of Undergraduate Accounting Students in Selected Nigerian Universities

Authors: Nwobu Obiamaka, Samuel O. Faboyede

Abstract:

This study examines the factors influencing career choice of undergraduate accounting students in selected Nigerian universities. The manner in which students of accounting perceive the factors that drive them into pursuing a career in accounting is important to the profession. The study made use of primary data collected from undergraduate accounting students in their final year in selected Nigerian universities. The data was collected using a survey instrument (questionnaire), copies of which were made and administered to the respondents (undergraduate accounting students in selected Nigerian universities). The finding suggests that the major factors influencing undergraduate accounting students to opt for a career in accounting include pressure from peers and monetary reward. The findings from the study have crucial policy implications for admission officers in tertiary institutions as well as the accounting profession in Nigeria.

Keywords: accounting, career, choice, undergraduate

Procedia PDF Downloads 233
2470 Need, Relevancy and Impact of Ethics Education in Accounting Profession

Authors: Mrigakshi Das

Abstract:

The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. This researcher has reviewed the need and impact of ethics education in accounting profession. Despite of ethical interventions, the rate of accounting scandals are increasing and have left the public questioning that has the profession become really less ethical?

Keywords: accounting, ethics education and intervention in accounting, accounting education, accounting profession, moral reasoning and development, ethics education

Procedia PDF Downloads 506
2469 Root Biomass Growth in Different Growth Stages of Wheat and Barley Cultivars

Authors: H. Akman, A. Topal

Abstract:

This work was conducted in greenhouse conditions in order to investigate root biomass growth of two bread wheat, two durum wheat and two barley cultivars that were grown in irrigated and dry lands, respectively. This work was planned with four replications at a Completely Randomized Block Design in 2011-2012 growing season. In the study, root biomass growth was evaluated at stages of stem elongation, complete of anthesis and full grain maturity. Results showed that there were significant differences between cultivars grown at dry and irrigated lands in all growth stages in terms of root biomass (P < 0.01). According to research results, all of growth stages, dry typed-bread and durum wheats generally had higher root biomass than irrigated typed-cultivars, furthermore that dry typed-barley cultivar, had higher root biomass at GS 31 and GS 69, however lower at GS 92 than Larende. In all cultivars, root biomass increased between GS 31 and GS 69 so that dry typed-cultivars had more root biomass increase than irrigated typed-cultivars. Root biomass of bread wheat increased between GS 69 and GS 92, however root biomass of barley and durum wheat decreased.

Keywords: bread and durum wheat, barley, root biomass, different growth stage

Procedia PDF Downloads 563
2468 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand

Authors: Prateep Wajeetongratana

Abstract:

The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

Procedia PDF Downloads 349
2467 A Word-to-Vector Formulation for Word Representation

Authors: Sandra Rizkallah, Amir F. Atiya

Abstract:

This work presents a novel word to vector representation that is based on embedding the words into a sphere, whereby the dot product of the corresponding vectors represents the similarity between any two words. Embedding the vectors into a sphere enabled us to take into consideration the antonymity between words, not only the synonymity, because of the suitability to handle the polarity nature of words. For example, a word and its antonym can be represented as a vector and its negative. Moreover, we have managed to extract an adequate vocabulary. The obtained results show that the proposed approach can capture the essence of the language, and can be generalized to estimate a correct similarity of any new pair of words.

Keywords: natural language processing, word to vector, text similarity, text mining

Procedia PDF Downloads 231
2466 TransDrift: Modeling Word-Embedding Drift Using Transformer

Authors: Nishtha Madaan, Prateek Chaudhury, Nishant Kumar, Srikanta Bedathur

Abstract:

In modern NLP applications, word embeddings are a crucial backbone that can be readily shared across a number of tasks. However, as the text distributions change and word semantics evolve over time, the downstream applications using the embeddings can suffer if the word representations do not conform to the data drift. Thus, maintaining word embeddings to be consistent with the underlying data distribution is a key problem. In this work, we tackle this problem and propose TransDrift, a transformer-based prediction model for word embeddings. Leveraging the flexibility of the transformer, our model accurately learns the dynamics of the embedding drift and predicts future embedding. In experiments, we compare with existing methods and show that our model makes significantly more accurate predictions of the word embedding than the baselines. Crucially, by applying the predicted embeddings as a backbone for downstream classification tasks, we show that our embeddings lead to superior performance compared to the previous methods.

Keywords: NLP applications, transformers, Word2vec, drift, word embeddings

Procedia PDF Downloads 50
2465 Optimization of Tooth Root Profile and Drive Side Pressure Angle to Minimize Bending Stress at Root of Asymmetric Spur Gear Tooth

Authors: Priyakant Vaghela, Jagdish Prajapati

Abstract:

Bending stress at the root of the gear tooth is the very important criteria in gear design and it should be kept the minimum. Minimization of bending stress at the root of the gear tooth is a recent demand from industry. This paper presents an innovative approach to obtain minimum bending stress at the root of a tooth by optimizing tooth root profile and drive side pressure angle. Circular-filleted at the root of the tooth is widely used in the design. Circular fillet creates discontinuity at the root of the tooth. So, at root stress concentration occurs. In order to minimize stress concentration, an important criterion is a G2 continuity at the blending of the gear tooth. A Bezier curve is used with G2 continuity at the root of asymmetric spur gear tooth. The comparison has been done between normal and modified tooth using ANSYS simulation. Tooth root profile and drive side pressure angle are optimized to minimize bending stress at the root of the tooth of the asymmetric involute spur gear. Von Mises stress of optimized profile is analyzed and compared with normal profile symmetric gear. Von Mises stress is reducing by 31.27% by optimization of drive side pressure angle and root profile. Stress concentration of modified gear was significantly reduced.

Keywords: asymmetric spur gear tooth, G2 continuity, pressure angle, stress concentration at the root of tooth, tooth root stress

Procedia PDF Downloads 150
2464 Unit Root Tests Based On the Robust Estimator

Authors: Wararit Panichkitkosolkul

Abstract:

The unit root tests based on the robust estimator for the first-order autoregressive process are proposed and compared with the unit root tests based on the ordinary least squares (OLS) estimator. The percentiles of the null distributions of the unit root test are also reported. The empirical probabilities of Type I error and powers of the unit root tests are estimated via Monte Carlo simulation. Simulation results show that all unit root tests can control the probability of Type I error for all situations. The empirical power of the unit root tests based on the robust estimator are higher than the unit root tests based on the OLS estimator.

Keywords: autoregressive, ordinary least squares, type i error, power of the test, Monte Carlo simulation

Procedia PDF Downloads 249
2463 The Quality of Accounting Information of Private Companies in the Czech Republic

Authors: Kateřina Struhařová

Abstract:

The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.

Keywords: accounting information quality, financial statements, Czech Republic, private companies

Procedia PDF Downloads 260
2462 Managing Cognitive Load in Accounting: An Analysis of Three Instructional Designs in Financial Accounting

Authors: Seedwell Sithole

Abstract:

One of the persistent problems in accounting education is how to effectively support students’ learning. A promising technique to this issue is to investigate the extent that learning is determined by the design of instructional material. This study examines the academic performance of students using three instructional designs in financial accounting. Student’s performance scores and reported mental effort ratings were used to determine the instructional effectiveness. The findings of this study show that accounting students prefer graph and text designs that are integrated. The results suggest that spatially separated graph and text presentations in accounting should be reorganized to align with the requirements of human cognitive architecture.

Keywords: accounting, cognitive load, education, instructional preferences, students

Procedia PDF Downloads 105
2461 Analyzing the Perceptions of Accounting Practitioners regarding Communication Skills of Distance-Learning Graduates

Authors: Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth, Annelien A. Van Rooyen

Abstract:

Higher education institutions are constantly challenged to deliver skilled graduates into the workplace. Employers expect graduates to have the required technical knowledge as well as various pervasive skills. This also applies to accountants who need to know the technical requirements of financial reporting and be able to communicate with individuals, teams and clients at a high level. Accountants need to develop effective business conversational skills and use these skills to communicate up, down and across organizations, taking into consideration cultural and gender diversity. In addition, they need to master business writing and presentation skills. However, providing students with these skills in a distance-learning environment where interaction between students and instructors is limited, is a challenge for academics. The study on which this paper reports, forms part of a larger body of research, which explored the perceptions of accounting practitioners of the communication skills (or lack thereof) of recently qualified accounting students. Feedback (qualitative and quantitative) was obtained from various accounting practitioners in South Africa. Taking into consideration that distance learners communicate mainly with their instructors via email communication and their assignments are submitted using various word processor software, the researchers were of the opinion that the accounting graduates would be capable of communicating effectively once they entered the workplace. However, the research findings, inter alia, suggested that the accounting graduates lacked communication skills and that training was needed to differentiate between business and social communication once they entered the workplace. Recommendations on how these communication challenges may be addressed by higher education institutions are provided.

Keywords: accounting practitioners, communication skills, distance education, pervasive skills

Procedia PDF Downloads 165
2460 Push-Out Bond Strength of Two Root-End Filling Materials in Root-End Cavities Prepared by Er,Cr: YSGG Laser or Ultrasonic Technique

Authors: Noushin Shokouhinejad, Hasan Razmi, Reza Fekrazad, Saeed Asgary, Ammar Neshati, Hadi Assadian, Sanam Kheirieh

Abstract:

This study compared the push-out bond strength of mineral trioxide aggregate (MTA) and a new endodontic cement (NEC) as root-end filling materials in root-end cavities prepared by ultrasonic technique (US) or Er,Cr:YSGG laser (L). Eighty single-rooted extracted human teeth were endodontically treated, apicectomised and randomly divided into four following groups (n = 20): US/MTA, US/NEC, L/MTA and L/NEC. In US/MTA and US/NEC groups, rooted cavities were prepared with ultrasonic retrotip and filled with MTA and NEC, respectively. In L/MTA and L/NEC groups, root-end cavities were prepared using Er, Cr:YSGG laser and filled with MTA and NEC, respectively. Each root was cut apically to create a 2 mm-thick root slice for measurement of bond strength using a universal testing machine. Then, all slices were examined to determine the mode of bond failure. Data were analysed using two-way ANOVA. Root-end filling materials showed significantly higher bond strength in root-end cavities prepared using the ultrasonic technique (US/MTA and US/NEC) (P < 0.001). The bond strengths of MTA and NEC did not differ significantly. The failure modes were mainly adhesive for MTA, but cohesive for NEC. In conclusion, bond strengths of MTA and NEC to root-end cavities were comparable and higher in ultrasonically prepared cavities.

Keywords: bond strength, Er, Cr:YSGG laser, MTA, NEC, root-end cavity

Procedia PDF Downloads 302
2459 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

Abstract:

The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

Procedia PDF Downloads 58
2458 Math Word Problems: Context and Achievement

Authors: Irena Smetackova

Abstract:

The important part of school mathematics are word problems which represent the connection between school knowledge and life reality. To find the reasons why students consider word problems to be difficult, it is necessary to take into consideration the motivational settings, besides mathematical knowledge and reading skills. Our goal is to identify whether the familiar or unfamiliar context of math word problem influences solving success rate and if so, whether the reasons are motivational or cognitive. For this purpose, we conducted three steps study in group of fifty pupils 9-10 years old. In the first step, we asked pupils to create ‘the best’ word problems for entered numerical formula. The set of 19 word problems with different contexts were selected. In the second step, pupils were asked to evaluate (without solving) how they like each item and how easy it is for them. The 6 word problems with low preference and low estimated success rate were selected and combined with other 6 problems with high preference and success rate. In the third step, the same pupils were asked to solve the word problems. The analysis showed that pupils attitudes and solving toward word problems varied by the context. The strong gender patterns both in preferred contexts and in estimated success rates were identified however the real success rate did not differ so strongly. The success gap between word problems with and without preferred contexts were stronger than the gap between problems with and without real experience with the context. The hypothesis that motivational factors are more important than cognitive factors was confirmed.

Keywords: mathematics, context of reality, motivation, cognition, word problems

Procedia PDF Downloads 162
2457 Impact on Cost of Equity of Accounting and Disclosures

Authors: Abhishek Ranga

Abstract:

The study examined the effect of accounting choice and level of disclosure on the firm’s implied cost of equity in Indian environment. For the study accounting choice was classified as aggressive or conservative depending upon the firm’s choice of accounting methods, accounting policies and accounting estimates. Level of disclosure is the quantum of financial and non-financial information disclosed in firm’s annual report, essentially in note to accounts section, schedules forming part of financial statements and Management Discussion and Analysis report. Regression models were developed with cost of equity as a dependent variable and accounting choice, level of disclosure as an independent variable along with selected control variables. Cost of equity was measured using Edward-Bell-Ohlson (EBO) valuation model, to measure accounting choice Modified-Jones-Model (MJM) was used and level of disclosure was measured using a disclosure index essentially drawn from Botosan study. Results indicated a negative association between the implied cost of equity and conservative accounting choice and also between level of disclosure and cost of equity.

Keywords: aggressive accounting choice, conservative accounting choice, disclosure, implied cost of equity

Procedia PDF Downloads 424
2456 Introgression of Improved Root Biomass Traits into Wheat Hybrids

Authors: F. N. U. Abdullah, A. M. H. Ibrahim, Shuyu Liu

Abstract:

Hybrid wheat root system is the major plant organ for water and nutrient acquisition. An initial wheat root study with Winrhizo scanner showed that entries with high root surface area but narrow root angle are associated with past drought tolerance in Texas, while those with wide angle can perform best under normal growing conditions. In a hybrid field experiment, commercial heterosis up to 8.3% in grain yield was obtained from diverse parents selected from male and female diverse groups. These hybrids showed promising yield at Greenville and McGregor, Texas, with grain yield up to 4412 Kg ha⁻¹ as compared to best performing commercial varieties ‘TAM-304’ (4075 Kg ha⁻¹) and ‘Gallagher’ (3981 Kg ha⁻¹). Among 130 hybrids produced, a subset of 50 better-performing hybrids and parents was subjected to one-month-old plant root studies scanned with Winrhizo. The results showed a significant positive correlation of grain yield with initial root angle and a negative correlation with root length.

Keywords: hybrids, root studies, heterosis, wheat breeding

Procedia PDF Downloads 7
2455 Human Errors in IT Services, HFACS Model in Root Cause Categorization

Authors: Kari Saarelainen, Marko Jantti

Abstract:

IT service trending of root causes of service incidents and problems is an important part of proactive problem management and service improvement. Human error related root causes are an important root cause category also in IT service management, although it’s proportion among root causes is smaller than in the other industries. The research problem in this study is: How root causes of incidents related to human errors should be categorized in an ITSM organization to effectively support service improvement. Categorization based on IT service management processes and based on Human Factors Analysis and Classification System (HFACS) taxonomy was studied in a case study. HFACS is widely used in human error root cause categorization across many industries. Combining these two categorization models in a two dimensional matrix was found effective, yet impractical for daily work.

Keywords: IT service management, ITIL, incident, problem, HFACS, swiss cheese model

Procedia PDF Downloads 445
2454 Accounting Knowledge Management and Value Creation of SME in Chatuchak Market: Case Study Ceramics Product

Authors: Runglaksamee Rodkam

Abstract:

The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses. The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.

Keywords: influence, potential performance, success, working process

Procedia PDF Downloads 219
2453 Antecedence of Accounting Value: the Role of Board Capital and Control

Authors: Suresh Ramachandra

Abstract:

Accounting values of firms are determined by strategies that firms pursue which are influenced by board characteristics specific to firms. Using two broad constructs of board characteristics, namely, board capital and board control, in the Malaysian context, this research attempts to infer their conjoint relevance to accounting values. The results of this research indicate that firms are able to increase their accounting values by deliberately selecting board characteristics which include director reputation and political affiliations.

Keywords: accounting values, board characteristics, board capital, board control

Procedia PDF Downloads 323
2452 Network Word Discovery Framework Based on Sentence Semantic Vector Similarity

Authors: Ganfeng Yu, Yuefeng Ma, Shanliang Yang

Abstract:

The word discovery is a key problem in text information retrieval technology. Methods in new word discovery tend to be closely related to words because they generally obtain new word results by analyzing words. With the popularity of social networks, individual netizens and online self-media have generated various network texts for the convenience of online life, including network words that are far from standard Chinese expression. How detect network words is one of the important goals in the field of text information retrieval today. In this paper, we integrate the word embedding model and clustering methods to propose a network word discovery framework based on sentence semantic similarity (S³-NWD) to detect network words effectively from the corpus. This framework constructs sentence semantic vectors through a distributed representation model, uses the similarity of sentence semantic vectors to determine the semantic relationship between sentences, and finally realizes network word discovery by the meaning of semantic replacement between sentences. The experiment verifies that the framework not only completes the rapid discovery of network words but also realizes the standard word meaning of the discovery of network words, which reflects the effectiveness of our work.

Keywords: text information retrieval, natural language processing, new word discovery, information extraction

Procedia PDF Downloads 50
2451 The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

Procedia PDF Downloads 473