Search results for: root word of accounting hasaba

Authors: Rex C. Apillanes, Ana Rubi L. Sereño, Ellen Joy L. Palangan

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The main objective of this action research is to know the effectiveness of the compendium on Contextualized Story Word Problem in Mathematics used as an intervention material to enhance the comprehension and problem-solving skills of Grade 4 pupils. This also addresses the competencies outlined in the curriculum guide while, at the same time, providing instructional material which the pupils can work on and practice solving word problems. The twelve randomly selected grade four pupils of Mantuyom Elementary School have been chosen as respondents for this action research in consideration of their consent and approval. A Pre-Test and a Post-test have been given to the pupils to determine their baseline proficiency level in four fundamental operations. The data has been statistically treated using a T-test to determine their difference. At a mean score of 13.42 and 16.83 for pre and post-tests, respectively, the p-value of 0.000620816 reflects a highly significant difference for the pre-test and post-test. This is lesser than the 0.05 level of significance (p≤0.05). Therefore, it is found that the compendium of contextualized story word problems is an efficient instructional material for Mathematics 4, yet; it is recommended that a Parents’ User Guide shall be developed to assist the parents in the conduct of the Remediation, Reinforcement and Enhancement (RRE).

Keywords: action research, compendium, contextualized, story, word problem, research, intervention

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Authors: Kritin K. Verma, Bailey Duhon, Patrick W. Slater

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Objective: To introduce the possible etiological role that the Labyrinthine Venous Vasculature (LVV) has in venous congestion of the cochlear system in Sudden Sensorineural Hearing Loss (SSNHL) patients. Patients: Two patients (62-year-old female, 50-year-old male) presented within twenty-four hours of onset of SSNHL. Intervention: Following failed conservative and salvage techniques, the patients underwent ablation of the labyrinthine venous vasculature ipsilateral to the side of the loss. Main Outcome Measures: Improvement of sudden SSNHL based on an improvement of pure-tone audiometric (PTA) low-tone scoring averages at 250, 500, and 1000 Hz. Word recognition scoring using the NU-6 word list was used to assess quality of life. Results: Case 1 experienced a 51.7 dB increase in low-tone PTA and an increased word recognition scoring of 90%. Case 2 experienced a 33.4 dB increase in low-tone PTA and 60% increase in word recognition score. No major complications noted. Conclusion: Two patients experienced significant improvement in their low-tone PTA and word recognition scoring following the labyrinthine venous vasculature ablation.

Keywords: case report, sudden sensorineural hearing loss, venous congestion, vascular ablation

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Authors: Mosima M. Mabitsela

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Groundnut is preferably grown on light textured soils. Most of these light textured soils tend to be highly weathered and characterized by high soil acidity and low nutrient status. One major soil factor associated with infertility of acidic soils that can negatively depress groundnut yield is aluminium (Al) toxicity. In plants Al toxicity damages root cells, leading to inhibition of root growth as a result of the suppression of cell division, cell elongation and cell expansion in the apical meristem cells of the root. The end result is that roots become stunted and brittle, root hair development is poor, and the root apices become swollen. This study was conducted to determine the effects of aluminium (Al) toxicity on a range of groundnut varieties. Fifteen cultivars were tested in incremental aluminum (Al) supply in an ebb and flow solution culture laid out in a randomized complete block design. There were six aluminium (Al) treatments viz. 0 µM, 1 µM, 5.7 µM, 14.14 µM, 53.18 µM, and 200 µM. At 1 µM there was no inhibitory effect on the growth of groundnut. The inhibition of groundnut growth was noticeable from 5.7 µM to 200 µM, where the severe effect of aluminium (Al) stress was observed at 200 µM. The cultivars varied in their response to aluminium (Al) supply in solution culture. Groundnuts are one of the most important food crops in the world, and its supply is on a decline due to the light-textured soils that they thrive under as these soils are acidic and can easily solubilize aluminium (Al) to its toxic form. Consequently, there is a need to develop groundnut cultivars with high tolerance to soil acidity.

Keywords: aluminium toxicity, cultivars, reduction, root growth

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Authors: Mira Ezora Zainal Abidin, Siti Fauzuna Othman, Zalina Harun, M. Hafiz M. Pikri

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In a fire incident involving a Nitrogen storage tank that over-pressured and exploded, resulting in a fire in one of the units in a refinery, lack of data and evidence hampered the investigation to determine the root cause. Instrumentation and fittings were destroyed in the fire. To make it worst, this incident occurred during the COVID-19 pandemic, making collecting and testing evidence delayed. In addition to that, the storage tank belonged to a third-party company which requires legal agreement prior to the refinery getting approval to test the remains. Despite all that, the investigation had to be carried out with stakeholders demanding answers. The investigation team had to devise alternative means to support whatever little evidence came out as the most probable root cause. International standards, practices, and previous incidents on similar tanks were referred. To narrow down to just one root cause from 8 possible causes, transient simulations were conducted to simulate the overpressure scenarios to prove and eliminate the other causes, leaving one root cause. This paper shares the methodology used and details how transient simulations were applied to help solve this. The experience and lessons learned gained from the event investigation and from numerous case studies via transient analysis in finding the root cause of the accident leads to the formulation of future mitigations and design modifications aiming at preventing such incidents or at least minimize the consequences from the fire incident.

Keywords: fire, transient, simulation, relief

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Authors: Liana Lortkipanidze, Nino Amirezashvili, Nino Javashvili

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The purpose of the grammatical dictionary is to provide information on the morphological and syntactic characteristics of the basic word in the dictionary entry. The electronic grammatical dictionaries are used as a tool of automated morphological analysis for texts processing. The Georgian Grammatical Dictionary should contain grammatical information for each word: part of speech, type of declension/conjugation, grammatical forms of the word (paradigm), alternative variants of basic word/lemma. In this paper, we present the system for compiling the Georgian Grammatical Dictionary automatically. We propose dictionary-based methods for extending grammatical lexicons. The input lexicon contains only a few number of words with identical grammatical features. The extension is based on similarity measures between features of words; more precisely, we add words to the extended lexicons, which are similar to those, which are already in the grammatical dictionary. Our dictionaries are corpora-based, and for the compiling, we introduce the method for lemmatization of unknown words, i.e., words of which neither full form nor lemma is in the grammatical dictionary.

Keywords: acquisition of lexicon, Georgian grammatical dictionary, lemmatization rules, morphological processor

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Authors: Obiamaka Nwobu, Samuel Faboyede, O. Oluseyi

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This study investigated the influence of gender on expectations and actual experiences from Industrial Work Experience, which is an aspect of the curriculum of undergraduate accounting students in selected Nigerian Universities. A survey research design was employed. Copies of a research questionnaire were made and administered to eighty (80) accounting students in selected Nigerian Universities who embarked on Students’ Industrial Work Experience Scheme (SIWES). Their expectations were juxtaposed with their actual experiences gleaned from the Industrial Work Experience. The data for the purpose of this study was analyzed using independent sample t-test. A total of fifteen (15) male and forty four (44) female students responded to the survey. This resulted in a response rate of 73.8 per cent. The results of this study indicated that there was no significant difference in the expectation of male and female undergraduate accounting students that the internship experience will be able to prepare them for an accounting career in the future, impart relevant knowledge, relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software, and general practice of accounting; prepare financial statements, interpret financial statements, develop problem solving skills, communication skills, and interpersonal skills; improve personal confidence and self-esteem, increase exposure to latest technology in the workplace, build rapport and networks, provide earnings, job experience, provide information and experience to choose career path. Furthermore, findings from the survey showed that there were differences in the expectations of students and their actual experiences with respect to their ability to relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software and exposure to latest technology in the workplace. The study only examined the perceptions of students from two Universities in South-West Nigeria. The research instrument used in this study can be administered to undergraduate accounting students in other universities in Nigeria. The Industrial Work Experience Scheme for undergraduate accounting students should be highly encouraged by tertiary institutions in Nigeria. This will ultimately make the students well prepared for a career in accounting.

Keywords: gender, expectations, actual experiences, industrial work experience

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Authors: Mirza Amin Ul Haq

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Purpose – the purpose of conducting this research is to check the impact of nudges constructs, whether they create an encouragement factor with consumer brand loyalty and relating of word-of-mouth power have some kind of effect with all independent variables. Desin/Methodology/Approach – this study adopted the four constructs (i.e., Digital Nudge, Social Proof Nudge, Trust, and the mediator Word of Mouth) and explore its effect and connection with Brand Loyalty. A total of 390 respondents were selected for self-administrated questionnaire to obtain the finding of the research. Findings – the impact and cause between the constructs were done through structural equation modeling. The findings show a positive impact of social proof nudge and word of mouth whereas, digital nudge and trust have the weaker influence on the consumer choices when talk about brand loyalty. Originality/Value – Further implication for research and its marketing strategies in the field of clothing industry creating brand loyalty with customer.

Keywords: nudge, digital nudge, social proof, online buying, brand loyalty, trust, word of mouth

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Authors: Mahmoud Nassar

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This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies.

Keywords: industrial sector, innovations, Jordan, management accounting

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Authors: Nimit Soonsan

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Hotel image is a key business issue in today’s hotel market. The current study points to develop and test a relationship of hotel image, overall satisfaction, and future behavior. This paper hypothesizes the correlations among four constructs, namely, hotel image, overall satisfaction, positive word-of-mouth, and intention to revisit. Moreover, this paper will test the mediating effect of overall satisfaction on hotel image and positive word-of-mouth and intention to revisit. These relationships are surveyed for a sample of 244 international customers staying budget hotel in Phuket, Thailand. The structural equation modeling indicates that hotel image directly affects overall satisfaction and indirectly affects future behavior that positive word-of-mouth and intention to revisit. In addition, overall satisfaction had significant influence on future behavior that positive word-of-mouth and intention to revisit, and the mediating role of overall satisfaction is also confirmed in this study. Managerial implications are provided, limitations noted, and future research directions suggested.

Keywords: hotel image, satisfaction, loyalty, moderating

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Authors: Jonathan Nash, Allen Hartt, Catherine Plante

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In many nations, community colleges, or similar institutions, play a crucial role in higher education. For example, in the United States more than half of all undergraduate students enroll in a community college at some point during their academic career. Similar statistics have been reported for Australia and Canada. Recognizing the important role these institutions play in educating future accountants, the American Accounting Association has called for research that contributes to a better understanding of these members of the academic community. Although previous literature has shown that community colleges and 4-year institutions differ on many levels, the extant literature has provided data on the characteristics of introductory accounting courses for four-year institutions but not for community colleges. We fill a void in the literature by providing data on the characteristics of introductory accounting courses offered by community colleges in the United States. Data are collected on several dimensions including: course size and staffing, pedagogical orientation, standardization of course elements, textbook selection, and use of technology-based course management tools. Many of these dimensions have been used in previous research examining four-year institutions thereby facilitating comparisons. The resulting data should be of interest to instructors, regulators and administrators, researchers, and the accounting profession. The data provide information on the introductory accounting courses completed by the average community college student which can help instructors identify areas where transfer students’ experiences might differ from their contemporaries at four-year colleges. Regulators and administrators may be interested in the differences between accounting courses offered by two- and four-year institutions when implementing standardized transfer programs. Researchers might use the data to motivate future research into whether differences between two- and four-year institutions affect outcomes like the probability of students choosing to major in accounting and their performance within the major. Accounting professionals may use our findings as a springboard for facilitating discussions related to the accounting labor supply.

Keywords: Accounting curricula, Community college, Descriptive study, Introductory accounting

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Authors: Dolly Nyaguthii Wanjau

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This study contributes to our understanding of how lecturers assess soft skills in accounting programmes, with the intention of producing graduates that are better prepared for the world of work. Insights were obtained through semi-structured interviews with twelve South African universities that offer chartered accountant training and accredited by SAICA. It was found that the lecturers assessed soft skills using traditional methods of assessments such as tests, assignments, and examinations. However, there were missed opportunities to embrace ICT tools in the assessment process, and this could be attributed to a lack of resources within the participating universities. Given the increasing use of digital tools for business activities, it is important that ICT tools be embraced as an inseparable part of soft skills because employers are increasingly looking for accounting graduates with digital skills.

Keywords: accounting, assessment, ICT skills, SAICA, soft skills

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Authors: Baharullah Khattak, Saifullah

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To study the efficacy of the selected Trichoderma isolates, field trials were conducted in the root-knot nematode-infested areas of Dargai and Swat, Pakistan. Four isolates of T. harzianum viz, Th-1, Th-2, Th-9 and Th-15 were tested against root knot nematodes on summer tomatoes under field conditions. The T. harzianum isolates, grown on wheat grains substrate, were applied @ 8 g plant-1, either alone or in different combinations. Root weight of tomato plants was reduced Th-9 as compared to 26.37 g in untreated control. Isolate Th-1 was found to enhance shoot and root lengths to the maximum levels of 78.76 cm and 19.59 cm, respectively. Tomato shoot weight was significantly increased (65.36g) in Th-1-treated plots as compared to 49.66 g in control. Maximum (156) number of flowers plant-1 and highest (48.18%) fruit set plant-1 was observed in Th-1 treated plots, while there were 87 flowers and 35.50% fruit set in the untreated control. Maximum fruit weight (70.97 g) plant-1 and highest (17.99 t ha-1) marketable yield were recorded in the treatments where T. harzianum isolate Th-1 was used, in comparison to 51.33 g tomato fruit weight and 9.90 t ha-1 yield was noted in the control plots. It was observed that T. harzianum isolates significantly reduced the nematode populations. The fungus enhanced plant growth and yield in all the treated plots. Jabban isolate (Th-1) was found as the most effective in nematode suppression followed by Shamozai (Th-9) isolate. It was concluded from the present findings that T. harzianum has a potential bio control capability against root-knot nematodes.

Keywords: biological control, Trichoderma harzianum, root-knot nematode, meloidogyne

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Authors: N. Thawornwisit, P. Pradoo, S. Nuypree, L. Jarukasetrporn, S. Jitpukdeebodintra

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Objective: The aim of this study was to evaluate the duration of the Enterococcus faecalis (E. faecalis) penetration into the gap between root canal wall and filling material at a 3 to 6 mm distance from the cementoenamel junction (CEJ) in the dislodged temporary filling, in vitro. Material and methods: Thirty-four single root canal mandibular premolars were divided into two experimental groups (N = 15) and one negative control (N = 4). Root canals were prepared and obturated with gutta-percha using lateral condensation technique, X-ray checked, and sterilized. Leakages were set up using the modified bacterial leakage model, and E. faecalis was used as a microbial marker. Leakages were evaluated at 3 and 7 days by culturing gutta-percha and dentine drilled from a 3-6 mm distance from CEJ. Broth turbidity was recorded and compared. Result: All four negative control and the 3-day experimental group showed no broth turbidity. For the 7-day experimental group, there was 33.3% leakage. Conclusion: Penetration of E. faecalis into the gap between root canal wall and filling material at a 3 to 6 mm distance from CEJ in the dislodged temporary filling were not found at three days. However, at seven days of exposure, bacteria could penetrate into the interface of the root canal and filling materials.

Keywords: coronal leakage, bacterial leakage model, enterococcus faecalis

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Authors: Sallah S. El-Ammari, Mona. S. Hasan

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This research is aimed to study allelopathic effects of two wind breakers Eucalyptus camaldulensis and E.gomphocephala on germination and growth of barley using aqueous extracts of leaves at 0.5, 1, 5, and 10% concentrations for treatment of barley caryopsis in petri dishes incubated in growth chamber. Distilled water was used in the experiment as a control. Seed germination was recorded on daily basis for five days. After ten days measurements of root length, shoot length, fresh and dry weight of root and shoot were taken. With the exception of 0.5% E. gomphocephala extract effect on length and dry weight of barley root, all the tested extract concentrations for both eucalyptus species significantly decreased the percent and speed of germination, root and shoot length, fresh and dry weight of root and shoot of barley compared to the control. For both species the allelopathic effect was significantly increasing with the increase of the extract concentration. Although, higher allelopathic effect was shown by E. camaldulensis, the results indicating that both eucalyptus species should not be recommended as wind breakers for barley fields.

Keywords: allelopathy, eucalyptus, barley, Libya

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Authors: S. R. Nikhashemi, Laily Haj Paim, Ali Khatibi

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Structural Equation Modeling (SEM) was used to test a hypothesized model explaining Malaysian hypermarket customers’ perceptions of brand trust (BT), customer perceived value (CPV) and perceived service quality (PSQ) on building their brand loyalty (CBL) and generating positive word-of-mouth communication (WOM). Self-administered questionnaires were used to collect data from 374 Malaysian hypermarket customers from Mydin, Tesco, Aeon Big and Giant in Kuala Lumpur, a metropolitan city of Malaysia. The data strongly supported the model exhibiting that BT, CPV and PSQ are prerequisite factors in building customer brand loyalty, while PSQ has the strongest effect on prediction of customer brand loyalty compared to other factors. Besides, the present study suggests the effect of the aforementioned factors via customer brand loyalty strongly contributes to generate positive word of mouth communication.

Keywords: brand trust, perceived value, Perceived Service Quality, Brand loyalty, positive word of mouth communication

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Authors: Anna Kesoyan

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The present paper deals with the syntax-related problems of translation from English into Armenian. Although Syntax is a part of grammar, syntax-related problems of translation are studied separately during the process of translation. Translation from one language to another is widely accepted as a challenging problem. This becomes even more challenging when the source and target languages are widely different in structure and style, as is the case with English and Armenian. Syntax-related problems of translation from English into Armenian are mainly connected with the syntactical structures of these languages, and particularly, with the word order of the sentence. The word order of the sentence of the Armenian language, which is a synthetic language, is usually characterized as “rather free”, and the word order of the English language, which is an analytical language, is characterized “fixed”. The following research examines the main translation means, particularly, syntactical transformations as the translator has to take real steps while trying to solve certain syntax-related problems. Most of the means of translation are based on the transformation of grammatical components of the sentence, without changing the main information of the text. There are several transformations that occur during translation such as word order of the sentence, transformations of certain grammatical constructions like Infinitive participial construction, Nominative with the Infinitive and Elliptical constructions which have been covered in the following research.

Keywords: elliptical constructions, nominative with the infinitive constructions, fixed and free word order, syntactic structures

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Authors: Amin Ebrahimi Ghadi, Morteza Moalagh

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This research is carried out to find how a perfect combination of IoT architecture (Internet of Things) and ERP system can strengthen environmental accounting to incorporate both economic and environmental information. IoT (e.g., sensors, software, and other technologies) can be used in the company’s value chain from raw material extraction through materials processing, manufacturing products, distribution, use, repair, maintenance, and disposal or recycling products (Cradle to Grave model). The desired ERP software then will have the capability to track both midpoint and endpoint environmental impacts on a green supply chain system for the whole life cycle of a product. All these enable environmental accounting to calculate, and real-time analyze the operation environmental impacts, control costs, prepare for environmental legislation and enhance the decision-making process. In this study, we have developed a model on how to use IoT devices in life cycle assessment (LCA) to gather emissions, energy consumption, hazards, and wastes information to be processed in different modules of ERP systems in an integrated way for using in environmental accounting to achieve sustainability.

Keywords: ERP, environmental accounting, green supply chain, IOT, life cycle assessment, sustainability

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Authors: Rbiha Salsabil Ketitni

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The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency.

Keywords: accounting, intellectual capital, intellectual capital accounting, information system

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Authors: Young Hee Geum

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In this paper, we present the iterative method and determine the control parameters to converge cubically for solving nonlinear equations. In addition, we derive the asymptotic error constant.

Keywords: asymptotic error constant, iterative method, multiple root, root-finding, order of convergent

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Authors: Sutharsini Jesuthasan, N. Umakanth

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Presently the impact of electronic word of mouth on consumer’s purchasing intentions very popular one for a long time period. Even though now this E-WOM got a new evolution through social media. Before this new concept, general people were able to speak with any people on the internet. But likely social media enable people to talk with colleagues, friends and other people on the internet. Meanwhile, this new path way of E-WOM might be more powerful in terms of confusing purchase intention. And negative side of E-WOM very important in this competitive era. So, this study elaborates the negative E-WOM within the context of social media such as face book. And especially this study identifies the influence of negative E-WOM in social media on consumer’s purchase intention. Virtual snowball sampling method was used by researcher to identify the hidden population. Finally, spss 20.0 also used for data analysis purpose. And conclusion and recommendations are given based on the findings. And this research also will support to both parties such as researcher and participants.

Keywords: word of mouth, social media, purchase intention, electronic word of mouth

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Authors: Hamzeh Mazaherylaghab, Mehrangiz Vahabian, Seyyedeh Zahra Asghari

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The present study initially focused on the frequency of phrasal verbs used by Iranian learners of English. The results then needed to be compared to the findings from native speaker corpora. After the extraction of phrasal verbs from learner and native-speaker corpora the findings were analysed. The results showed that Iranian learners avoided using phrasal verbs in many cases. Some of the findings proved to be significant. It was also found that the learners used the single-word counterparts of the avoided phrasal verbs to compensate for their lack of knowledge in many cases. Semantic complexity and Lack of L1 counterpart may have been the main reasons for avoidance, but despite the avoidance phenomenon, the learners displayed a tendency to use many other phrasal verbs which may have been due to the increase in the number of multi-word verbs in Persian. The overall scores confirmed the fact that the language produced by the learners illustrates signs of more formal style in comparison with the native speakers of English by using less phrasal verbs and more formal single word verbs instead.

Keywords: corpus, corpora, LOCNESS, phrasal verbs, single-word verb

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Authors: Yashaswini Channabasavegowda, Hema Nagaraj

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Aim: The current study aims at discovering word-class deficits concerning the noun-verb ratio in confrontation naming, picture description, and picture-word matching tasks. A total of ten persons with aphasia (PWA) and ten age-matched neurotypical individuals (NTI) were recruited for the study. The research includes both behavioural and objective measures to assess the word class deficits in PWA. Objective: The main objective of the research is to identify word class deficits seen in persons with aphasia, using various speech eliciting tasks. Method: The study was conducted in the L1 of the participants, considered to be Kannada. Action naming test and Boston naming test adapted to the Kannada version are administered to the participants; also, a picture description task is carried out. Picture-word matching task was carried out using e-prime software (version 2) to measure the accuracy and reaction time with respect to identification verbs and nouns. The stimulus was presented through auditory and visual modes. Data were analysed to identify errors noticed in the naming of nouns versus verbs, with respect to the Boston naming test and action naming test and also usage of nouns and verbs in the picture description task. Reaction time and accuracy for picture-word matching were extracted from the software. Results: PWA showed a significant difference in sentence structure compared to age-matched NTI. Also, PWA showed impairment in syntactic measures in the picture description task, with fewer correct grammatical sentences and fewer correct usage of verbs and nouns, and they produced a greater proportion of nouns compared to verbs. PWA had poorer accuracy and lesser reaction time in the picture-word matching task compared to NTI, and accuracy was higher for nouns compared to verbs in PWA. The deficits were noticed irrespective of the cause leading to aphasia.

Keywords: nouns, verbs, aphasia, naming, description

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Authors: Manirath Wongsim

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Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

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Authors: Zakirul Islam, Yugo Kumokawa, Quoc Thinh Tran, Motoki Kubo

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Clubroot is a disease of cruciferous plant caused by soil born pathogen Plasmodiophora brassicae and can significantly limit the production through rapid spreading. The present study was designed to investigate the effect of cultivation practices (chemical and organic soils) on clubroot disease development in Brassica rapa. Disease index and root bacterial composition were investigated for both chemical and organic soils. The bacterial biomass and diversity in organic soil were higher than those in chemical soil. Disease severity was distinct for two different cultivation methods. The number of endophytic bacteria decreased in the infected root for both soils. The increased number of endophytic bacterial number led to reduce the proliferation of pathogen spore inside the root and thus reduced the disease severity in organic plants.

Keywords: clubroot disease, bacterial biomass, root infection, disease index, chemical cultivation, organic cultivation

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Authors: Francesca di Donato, Sara Trucco

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Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic.

Keywords: bibliometric literature review, firm performance, green accounting, literature review

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Authors: Tien-Ching Yao, Ching-Ching Lu

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Understanding human language processing is one of the main challenges of current cognitive neuroscience. The aims of the present study were to use a sentence decision task combined with event-related potentials to investigate the psychological reality of "cross-sentence patterns." Therefore, we take the math word problems the experimental materials and use the ERPs' P600 component to verify. In this study, the experimental material consisted of 200 math word problems with three different conditions were used ( multiplication word problems、division word problems type 1、division word problems type 2 ). Eighteen Mandarin native speakers participated in the ERPs study (14 of whom were female). The result of the grand average waveforms suggests a later posterior positivity at around 500ms - 900ms. These findings were tested statistically using repeated measures ANOVAs at the component caused by the stimulus type of different questions. Results suggest that three conditions present significant (P < 0.05) on the Mean Amplitude, Latency, and Peak Amplitude. The result showed the characteristic timing and posterior scalp distribution of a P600 effect. We interpreted these characteristic responses as the psychological reality of "cross-sentence patterns." These results provide insights into the sentence processing issues in linguistic theory and psycholinguistic models of language processing and advance our understanding of how people make sense of information during language comprehension.

Keywords: language processing, sentence comprehension, event-related potentials, cross-sentence patterns

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Authors: Ji-Hyon Kil, Kew-Cheol Shim, Kyoung-Ae Park, Kyoungho Kim

Abstract:

Ambrosia trifida L. is designated as invasive alien species by the Act on the Conservation and Use of Biodiversity by the Ministry of Environment, Korea. The purpose of present paper was to investigate the inhibitory effects of aqueous extracts of A.trifida on the development of root hairs of Triticum aestivum L., and Allium tuberosum Rottler ex Spreng and the electrophoretic protein patterns of their radicles. The development of root hairs was inhibited by increasing of aqueous extract concentrations. Through SDS-PAGE, the electrophoretic protein bands of extracted proteins from their radicles were appeared in controls, but protein bands of specific molecular weight disappeared or weakened in treatments. In conclusion, inhibitory effects of A. trifida made two receptor species changed morphologically, and at the molecular level in early growth stage.

Keywords: Ambrosia trifida L., invasive alien species, inhibitory effect, root hair, electrophoretic protein, radicle

Procedia PDF Downloads 319

Authors: Khan Farhan Rafat, M. Junaid Hussain

Abstract:

Seamless modification of an entity for the purpose of hiding a message of significance inside its substance in a manner that the embedding remains oblivious to an observer is known as steganography. Together with today's pervasive registering frameworks, steganography has developed into a science that offers an assortment of strategies for stealth correspondence over the globe that must, however, need a critical appraisal from security breach standpoint. Microsoft Word is amongst the preferably used word processing software, which comes as a part of the Microsoft Office suite. With a user-friendly graphical interface, the richness of text editing, and formatting topographies, the documents produced through this software are also most suitable for stealth communication. This research aimed not only to epitomize the fundamental concepts of steganography but also to expound on the utilization of Microsoft Word document as a carrier for furtive message exchange. The exertion is to examine contemporary message hiding schemes from security aspect so as to present the explorative discoveries and suggest enhancements which may serve a wellspring of information to encourage such futuristic research endeavors.

Keywords: hiding information in plain sight, stealth communication, oblivious information exchange, conceal, steganography

Procedia PDF Downloads 210

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

Abstract:

Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges.

Keywords: accounting profession, distance learning, ethics, workplace

Procedia PDF Downloads 165

Authors: Kevin Kien Hoa Chung

Abstract:

The present study was to investigate cognitive-linguistic skills that might distinguish the improved dyslexics from the non-improved dyslexics. Twenty-eight improved dyslexics and 28 non-improved dyslexics were selected from a pool of 254 students diagnosed as dyslexics in Grade 1 to 2. These students were administered measures: morphological skills, visual-orthographic skills, rapid naming skills, working memory, reading comprehension, writing, word reading, word dictation, and one-minute word reading. Findings showed that the improved dyslexics performed better than the non-improved dyslexics in visual-orthographic skills, word reading, one-minute reading, writing, and reading comprehension. Furthermore, the improved dyslexics showed fewer cognitive-linguistic deficits compared with the non-improved dyslexics. Among the 4 cognitive-linguistic measures, morphological skills and visual-orthographic skills showed the greatest power in discriminating the improved and non-improved dyslexics. Results underscore the importance of cognitive-linguistic skills underlying the manifestations of the improved and non-improved dyslexia in Chinese adolescents.

Keywords: adolescents, chinese language, improved dyslexics, non-improved dyslexics

Procedia PDF Downloads 366