Search results for: root word of accounting hasaba

Authors: Wongsim Manirath

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In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.

Keywords: data quality, information quality, accounting information system, information management

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Authors: Imran Ullah Imran

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Language contact is a familiar concept in the present global world. Across the globe, languages get mixed up at different levels. Borrowing, code-switching are some of the means through which languages interact. This study examines Pashto-English contact at word and syllable levels. By recording the speech of 30 Pashto native speakers, selected via 'social network' sampling, the study located a number of Pashto-English compound words, which is a unique contact of its kind. In data analysis, tokens were categorized on the basis of their pattern and morphological structure. The study shows that Pashto-English Bilingual Compound words (BCWs) are very prevalent in the Pashto language. The study also found that the BCWs in Pashto are completely productive and have their own meanings. It also shows that the dominant pattern of hybrid words in Pashto is the conjugation of an independent English root word followed by a Pashto inflectional morpheme, which contributes to the core semantic content of the construction. The BCWs construction shows that how both the languages are closer to each other. Pashto-English contact results into bilingual compound and hybrid words, which forms a considerable number of tokens in the present-day spoken Pashto. On the basis of these findings, the study assumes that the same phenomenon may increase with the passage of time that would, in turn, result in the formation of more bilingual compound or hybrid words.

Keywords: code-mixing, bilingual compound words, pashto-english contact, hybrid words, inflectional lexical morpheme

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Authors: Pradip Kumar Das

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As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: environmental accounting, environmental degradation, environmental management, environmental resources

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Authors: Angela McCaskill

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Accounting graduates in most United States universities are not being adequately taught International Financial Reporting Standards (IFRS). As such they are not prepared with the knowledge and skills necessary to remain competitive in international businesses. One of the reasons behind the ill preparation is the lack of specific international accounting instruction available in the U.S. This paper explores the importance of IFRS education through the lenses of graduate accounting majors. The paper specifically explores graduate accounting major’s preparedness in IFRS based on their recent completion of a Master in Accountancy degree where IFRS had been integrated. The data for the study was collected via face-to face and telephone/Skype interviews and questionnaires. After the interview the participants also agreed to answer two supplementary questions. The participants were to determine the amounts that should be reported on the balance sheet under (1) IFRS and (2) U.S. GAAP. These questions intended to test their knowledge of both sets of standards. The sample consisted of on-line and brick and mortar university students enrolled in their graduate program during the period from spring semester 2016 to summer semester 2016. This study shows that a separate course should be devoted to teaching IFRS and convergence related issues. There is a direct correlation between the knowledge level of those students taking an IFRS course and the successful completion of the supplementary questions compared to those who only had IFRS instruction mixed into their U.S. GAAP based instruction. Students who took an international accounting course were better prepared for the IFRS conversion than those who did not have a separate course. Academically, universities need to take a deeper look into the needs of their students and do better at incorporating international standards in their curriculum.

Keywords: accounting education, global accounting standards, international accounting, IFRS and U.S. GAAP convergence, IFRS, U.S. GAAP

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Authors: Irene Lami, Silvia Micheli, Jan Radimský, Joost van de Weijer

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The present study examines gender agreement in Italian compounds with "capo-". Compounds containing "capo-" as the first element is highly productive in Italian and are attested from the earliest stages of the language, with "capo" indicating a prominent role in a group. This type of compound has become progressively more productive over time, establishing itself in the language to indicate human referents with a leadership role over someone or something belonging to both subordinate and coordinate compound categories. In light of the debates on the use of inclusive language, especially with regard to female professional titles in Italian, the gender agreement of the word "capo" is investigated, which in addition to social resistance, also encounters etymological resistance. Regarding the gender agreement of the word "capo-" as the first element of compounds, in addition to social and etymological resistances, morphological constraints must also be considered. In our experiment, 190 native informants were asked to match the gender of the given the word in a sentence, thinking of female referents. The results confirm a scalar hypothesis of gender agreement (i.e., titles traditionally attributed to women > titles traditionally attributed to men > the word "capo" in isolation > the word "capo-" as an element of subordinate compound > the word “capo-“ as an element of a coordinate compound). A significant interplay with number marking is also shown, as words are inflected in gender when the trait +plural is present. Moreover, the results show that, contrary to what is prescriptively established, speakers do inflect the word "capo" according to gender, in limited instances, even when this is found as a compound element, even though to a lesser extent than words that only have social hinders and not etymological or morphological ones. The results appear to show that, although a morphological obstacle is visible, sociolinguistic claims seem to be able to divert these obstacles. This study appears particularly suitable for replication tests over the next few decades, which, if society opens up further to claims of inclusiveness, could further corroborate this trend.

Keywords: compounds, gender inflection, Italian, morphology

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Authors: Nimit Soonsan

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Hotel image is a key business issue in today’s hotel market and has been increasingly been recognized as a valuable and inimitable source of competitive advantage by many hotel. The current study attempted to develop and test a relationship of hotel image, overall satisfaction, and future behavior. Based on the above concepts, this paper hypothesizes the correlations among four constructs, namely, hotel image and overall satisfaction as antecedents of future behavior that positive word-of-mouth and intention to revisit. This study surveyed for a sample of 244 international customers staying budget hotel in Phuket, Thailand and using a structural equation modeling identified relationship between hotel image, overall satisfaction and future behavior. The major finding of 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, word-of-mouth, revisit

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Authors: S. Mohajer , R. M. Taha, M. Adel

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Developing our knowledge of when pineapple roots grow can lead to improved water, fertilizer applications, and more precise culture management. This paper presents current understanding of morphological traits in pineapple roots, highlighting studies using incubation periods and various solid MS media treated with different sucrose concentrations and pH, which directly assess in vitro environmental factors. Rooting parameters had different optimal sucrose concentrations and incubation periods. All shoots failed to root in medium supplemented with sucrose at 5 g/L and no roots formed within the first 45 days in medium enriched with sucrose at 10 g/L. After 75 days, all shoots rooted in medium enriched with 10 and 20 g/L sucrose. Moreover, MS medium supplied with 20 g/L sucrose resulted in the longest and the highest number of roots with 27.3 mm and 4.7, respectively. Root function, such as capacity for P and N uptake, declined rapidly with root length. As a result, the longer the incubation period, the better the rooting responses would be.

Keywords: environmental factors, in vitro rooting, pineapple, tissue culture

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Authors: Salim Ouchtati, Jean Sequeira, Mouldi Bedda

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

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

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Authors: Benjamin Osae Agyei, Hypolite Bayor

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

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

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Authors: Young Hee Geum

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

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

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Authors: Anastasios Ntousas

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

Keywords: morphology, orthography, reading ability, reading comprehension

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Authors: Maryam Maimota

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

Keywords: blending, compounding, morphology, word formation

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Authors: Seema Ahlawat, Parul Saxena, Malik Zainul Abdin

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

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

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Authors: Pascal Horni, Sandro Fuchs

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In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.

Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management

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Authors: Roya Alipour

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

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

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Authors: S. Pesina, T. Solonchak

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

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

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Authors: Ceri McIntosh

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

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

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Authors: Bubaker F. Shareia, Almuetaz R. Boubakr

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The aim of this paper is to show how Libya’s legal, economic, political, social, and cultural systems have shaped Libyan development. This will provide a background to develop an understanding of the current role of the accounting information system in Libya and the challenges facing the design of the aeronautical information system to meet the development needs of Libya. Our knowledge of the unified economic operating systems of the world paves the way for the economic development of every developing country. In order to achieve this understanding, every developing country should be provided with a high-efficiency communications system in order to be able to interact globally. From the point of view of the theory of globalization, Libya's understanding of its socio-economic and political systems is vital in order to be able to adopt and apply accounting techniques that will assist in the economic development of Libya.

Keywords: accounting, economic development, globalisation theory, information system

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Authors: Riaz Dhai

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The inherent differences between Islamic and conventional finance have given rise to a debate on whether conventional accounting standards provide sufficient disclosure in the annual financial statements of Islamic financial institutions (IFI). This issue has become more pronounced due to the rapid growth of IFIs over the last decade. This paper seeks to collate the literature surrounding this debate as well as summarise the key macro and micro level financial reporting differences between conventional and Islamic accounting. Based on these findings we propose some important areas of future research in this emerging field.

Keywords: Islamic financial institutions, financial reporting, critical analysis, conventional accounting standards

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Authors: Angela Maria Fenu

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

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

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Authors: Mariam Dammak, Yosra Makni Fourati, Rania Mnejja

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This paper aims to highlight the conditions and the context of the birth and the implementation of the Chartered Certified Accountants in Tunisian universities. For this purpose, we present an historical overview of the establishment of institutions that started the courses of Chartered accounting, including the Institute of Higher Commercial Studies (IHEC) of Carthage, the Higher Institute of Management (ISG) of Tunis, the Faculty of Economics and Management (FSEG) of Sfax and later the Higher Institute of Accounting and Administration of Enterprises (ISCAE) of Tunis. Then, it would be relevant to examine the changes, carried out by the Tunisian government, of the regulations in force relating to this academic path, from its birth during the 1970s until nowadays. We conducted a documentary study (archival documents, official documents, etc.) accompanied by semi-structured interviews with key actors (accountants, academics, officials of the Ministry of Higher Education) who marked the history of the studies of Tunisian charted accounting. Addressing this research question in Tunisia may contribute to the literature in three ways. First, previous researches dealing with the history of charted accounting-education are scared. Second, this paper allows us to understand the circumstances and context of the birth and teaching of accounting in Tunisia. Eventually, it helps to position the accounting curriculum in relation to international requirements. In fact, the training of accountants is closely related to the practice of the profession, regulated by the Order of Chartered Accountants in Tunisia (OECT). This Order is a member of the International Federation of Accountants (IFAC), since its creation in the 80s, has obligations to align with international requirements, particularly those relating to higher education, set up in 2005 and updated in 2015 (International Standard Education: IES).

Keywords: accounting history, chartered certified accountants, higher accounting education, Tunisian context

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Authors: Naouel Zoghlami

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

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

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

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

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

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Authors: Ayman Haddad, Wafaa Sbeiti, Amr Qasem

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The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between 1986 and 2014. The economic changes in Jordan required conducting economic reform and revising/issuing new regulations and financial market reforms that led to an improvement in disclosure practices. The issuance of Temporary Securities Law and its Directives of Disclosure in 1997, which came into effect in 1998, is considered as the turning point in the improvement of disclosure practice in Jordan. Based on a review of prior disclosure studies, we conclude that disclosure practices have improved overtime. We also observe that that firm size as a factor has always affected the level of disclosure in Jordan and followed by external auditing while liquidity was found to have the least effect. The paper also addresses the disclosure items required in Corporate Governance Codes that exist for listed shareholding companies, banks, and insurance companies. Finally, the paper discusses the quality of accounting education in Jordan since prior studies noted its impact on accounting practice.

Keywords: accounting legislation, corporate governance, disclosure practice, Jordan

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Authors: Giulia Leoni, Cristina Florio

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The paper aims to investigate the factors driving the increasing alignment of Italian earnings management (EM) research to US research on the same field. After characterizing the progressive similarity of Italian EM research with respect to US one by means of an historical comparison, the paper relies on a subsequent secondary source analysis to detect the possible causes of said alignment. Once identified that the alignment increased along three subsequent periods, the paper analyses and discusses this incremental similarity according to new institutional sociology (NIS) and highlights the presence of different combination of isomorphic pressures that help explaining this incremental similarity. The paper contributes to the institutional literature by providing evidence of isomorphism in academic research; it also contributes to accounting research by indicating the forces that are able to drive change and development in accounting research at national and international level. The paper also enlarges the explanatory value of NIS in alternative contexts, like academic accounting research.

Keywords: accounting research, earnings management, international comparison, Italy, new institutional sociology, US

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Authors: N. Selami, M. Kaid Harche

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

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

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Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

Abstract:

This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

Procedia PDF Downloads 198

Authors: Yasemin Kavdir, Ugur Gozel

Abstract:

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

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

Procedia PDF Downloads 155

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

Abstract:

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

Keywords: burdock root, digestion, drying, rice

Procedia PDF Downloads 262

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

Abstract:

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

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

Procedia PDF Downloads 175