Search results for: root word of accounting hasaba

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

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

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

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Authors: Maryam Maimota Shehu

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

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

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Authors: Ahmed Jibrin Uttu, Maimuna Waziri

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

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

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

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

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

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Authors: Chris Durden, Peter Lane

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Cost accounting information potentially plays an important role in price setting. According to prior research fixed and variable cost information often is a key influence on pricing decisions. The literature highlights the benefits of applying systematic costing systems for enhanced price setting processes. This paper explores how costing systems are used for pricing decisions in the tourism and hospitality industry relative to other sources of price setting information. Pricing based on full cost information was found to have relatively greater importance and short-term survival and customer oriented objectives were found to be the more important pricing objectives. This paper contributes to the literature by providing a recent analysis of accounting’s role in price setting within the tourism and hospitality industry.

Keywords: cost accounting systems, pricing decisions, cost-plus pricing, market pricing, tourism industry

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Authors: Adrian J. Forca, Simeon J. Cainday III

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The Jordan Water District Interactive Billing and Accounting Information Systems is designed for Jordan Water District to uplift the efficiency and effectiveness of its services to its customers. It is designed to process computations of water bills in accurate and fast way through automating the manual process and ensures that correct rates and fees are applied. In addition to billing process, a mobile app will be integrated into it to support rapid and accurate water bill generation. An interactive feature will be incorporated to support electronic billing to customers who wish to receive water bills through the use of electronic mail. The system will also improve, organize and avoid data inaccuracy in accounting processes because data will be stored in a database which is designed logically correct through normalization. Furthermore, strict programming constraints will be plunged to validate account access privilege based on job function and data being stored and retrieved to ensure data security, reliability, and accuracy. The system will be able to cater the billing and accounting services of Jordan Water District resulting in setting forth the manual process and adapt to the modern technological innovations.

Keywords: accounting, bill, information system, interactive

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Authors: Yanan Wang

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It is proposed that when people give a gift they engage in 'love accounting', so that they will spend less on it if they include a written expression of love with it. This hypothesis was tested with college students (N = 308). It was found that participants who wrote a love message to accompany a Mother's Day gift budgeted less for the gift itself than control participants (Experiment 1), and this effect was replicated for a Christmas gift (Experiment 2). The amount of effort expended by the giver on preparing the love message did not account for the effect (Experiment 3). It is concluded that a gift and its accompanying love message are mentally computed as belonging to the same love account, implying that consumers’ excessive splurging on gifts might be controlled by writing a love message before gift shopping.

Keywords: expression of love, gift-giving, gift-budgeting, mental accounting

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

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

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

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Authors: João Rato, Nuno Costa

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

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

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Authors: Edna Gnomblerou

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Given the current scale of corruption epidemic in West African economies, governments are seeking for immediate and effective measures to reduce the likelihood of the plague within the region. Generally, accountants and auditors are expected to help organizations in detecting illegal practices. However, their role in the fight against corruption is sometimes limited due to the collusive nature of corruption. The Denmark anti-corruption model shows that the implementation of additional controls over public accounts and independent efficient audits improve transparency and increase the probability of detection. This study is aimed at reviewing the existing anti-corruption policies of the Economic Commission of West African States (ECOWAS) as to observe the role attributed to accounting, auditing and other managerial practices in their anti-corruption drive. It further discusses the usefulness of accounting and auditing in helping anti-corruption commissions in controlling misconduct and increasing the perception to detect irregularities within public administration. The purpose of this initiative is to identify and assess the relevance of accounting and auditing in curbing corruption. To meet this purpose, the study was designed to answer the questions of whether accounting and auditing processes were included in the reviewed anti-corruption strategies, and if yes, whether they were effective in the detection process. A descriptive research method was adopted in examining the role of accounting and auditing in West African anti-corruption strategies. The analysis reveals that proper recognition of accounting standards and implementation of financial audits are viewed as strategic mechanisms in tackling corruption. Additionally, codes of conduct, whistle-blowing and information disclosure to the public are among the most common managerial practices used throughout anti-corruption policies to effectively and efficiently address the problem. These observations imply that sound anti-corruption strategies cannot ignore the values of including accounting and auditing processes. On one hand, this suggests that governments should employ all resources possible to improve accounting and auditing practices in the management of public sector organizations. On the other hand, governments must ensure that accounting and auditing practices are not limited to the private sector, but when properly implemented constitute crucial mechanisms to control and reduce corrupt incentives in public sector.

Keywords: accounting, anti-corruption strategy, auditing, ECOWAS

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Authors: Ledeza Jordan Babiano

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

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

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Authors: Syed Ameer Haider Jafri

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The primary goal of a root canal treatment in deciduous teeth is to eliminate infection and to retain the tooth in a functional state until it gets physiologically exfoliated and replaced by permanent successor. Important requisite of a root canal filling material for primary teeth is that, it should resorb at a similar rate as the roots of primary tooth, be harmless to the periapical tissue and to the permanent tooth germ, resorb readily if pushed beyond the apex, be antiseptic, radio-opaque, should not shrink, adhere to the walls, not discolor the tooth and easy to fill & remove, if required at any stage. Presently available, commonly used obturating materials for primary teeth are zinc oxide eugenol, calcium hydroxide and iodoform based pastes. None of these materials so far meet the ideal requirement of root canal filling material. So in search of ideal obturating material, this study was planed, in which mixture of calcium hydroxide, zinc oxide & sodium fluoride and mixture of calcium hydroxide & sodium fluoride was compared clinically and radiographically with calcium hydroxide for the obturation of root canals of 75 carious exposed primary mandibular second molars of 59 children aged 4-9 years. All the three material shows good results, but after a follow-up of 9 months mixture of calcium hydroxide, two percent sodium fluoride & zinc oxide powder closely follow the resorption of root, mixture of calcium hydroxide, two percent sodium fluoride follow resorption of root in the beginning but later on majority of cases shows faster resorption whereas calcium hydroxide starts depleting from the canal from the beginning even as early as 3 months. Thus mixture of calcium hydroxide, two percent sodium fluoride & zinc oxide found to be best obturaring material for primary tooth.

Keywords: obturating material, primary teeth, root canal treatment, success rate

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Authors: Norshakirah Ab.Aziz, Nurul Atiqah Jamaluddin

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Consequently, electronic word-of-mouth (e-WoM) becomes one of the resources in the decision making process and considered a valuable marketing channel for consumers and organizations. Admittedly, there is increasing concern on the accuracy and genuine of e-WoM content because consumers prefer to look out product or service information available online. Thus, the focus of this study is to propose a model and guidelines how to select trusted online review content according to domain chosen –undergrad students smartphone online review. Undeniable, mobile devices like smartphone has now become a necessity in today are daily life to complete our daily chores. The model and guideline focused on product competency review and the message integrity. In other words, this study aims to enable consumers to identify trusted online review content, which helps them in buying decisions.

Keywords: electronic word of mouth, e-WoM, WoM, online review

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Authors: Jonathon Bailey, Neil Bressloff, Nick Curzen

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Transcatheter Aortic Valve Implantation (TAVI) devices are stent-like frames with prosthetic leaflets on the inside, which are percutaneously implanted. The device in a crimped state is fed through the arteries to the aortic root, where the device frame is opened through either self-expansion or balloon expansion, which reveals the prosthetic valve within. The frequency at which TAVI is being used to treat aortic stenosis is rapidly increasing. In time, TAVI is likely to become the favoured treatment over Surgical Valve Replacement (SVR). Mortality after TAVI has been associated with severe Paravalvular Aortic Regurgitation (PAR). PAR occurs when the frame of the TAVI device does not make an effective seal against the internal surface of the aortic root, allowing blood to flow backwards about the valve. PAR is common in patients and has been reported to some degree in as much as 76% of cases. Severe PAR (grade 3 or 4) has been reported in approximately 17% of TAVI patients resulting in post-procedural mortality increases from 6.7% to 16.5%. TAVI devices, like SVR devices, are circular in cross-section as the aortic root is often considered to be approximately circular in shape. In reality, however, the aortic root is often non-circular. The ascending aorta, aortic sino tubular junction, aortic annulus and left ventricular outflow tract have an average ellipticity ratio of 1.07, 1.09, 1.29, and 1.49 respectively. An elliptical aortic root does not severely affect SVR, as the leaflets are completely removed during the surgical procedure. However, an elliptical aortic root can inhibit the ability of the circular Balloon-Expandable (BE) TAVI devices to conform to the interior of the aortic root wall, which increases the risk of PAR. Self-Expanding (SE) TAVI devices are considered better at conforming to elliptical aortic roots, however the valve leaflets were not designed for elliptical function, furthermore the incidence of PAR is greater in SE devices than BE devices (19.8% vs. 12.2% respectively). If a patient’s aortic root is too severely elliptical, they will not be suitable for TAVI, narrowing the treatment options to SVR. It therefore follows that in order to increase the population who can undergo TAVI, and reduce the risk associated with TAVI, non-circular devices should be developed. Computational simulations were employed to further advance our understanding of non-circular TAVI devices. Radial stiffness of the TAVI devices in multiple directions, frame bending stiffness and resistance to balloon induced expansion are all computationally simulated. Finally, a simulation has been developed that demonstrates the expansion of TAVI devices into a non-circular patient specific aortic root model in order to assess the alterations in deployment dynamics, PAR and the stresses induced in the aortic root.

Keywords: tavi, tavr, fea, par, fem

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Authors: S. Sulochana Singha

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Dhiyan or Dehan is the name of the community and language spoken by the Koch-Rajbangshi people of Barak Valley of Assam. Ethnically, they are Mongoloids, and their language belongs to the Indo-Aryan language family. However, Dhiyan is absent in any classification of Indo-Aryan languages. So the classification of Dhiyan language under the Indo-Aryan language family is completely based on the shared typological features of the other Indo-Aryan languages. Typologically, Dhiyan is an agglutinating language, and it shares many features of Indo-Aryan languages like presence of aspirated voiced stops, non-tonal, verb-person agreement, adjectives as different word class, prominent tense and subject object verb word order. Reduplication is a productive word-formation process in Dhiyan. Besides it also expresses plurality, intensification, and distributive. Generally, reduplication in Dhiyan can be at the morphological or lexical level. Morphological reduplication in Dhiyan involves expressives which includes onomatopoeias, sound symbolism, idiophones, and imitatives. Lexical reduplication in the language can be formed by echo formations and word reduplication. Echo formation in Dhiyan is formed by partial repetition from the base word which can be either consonant alternation or vowel alternation. The consonant alternation is basically found in onset position while the alternation of vowel is basically found in open syllable particularly in final syllable. Word reduplication involves reduplication of nouns, interrogatives, adjectives, and numerals which further can be class changing or class maintaining reduplication. The process of reduplication can be partial or complete whether it is lexical or morphological. The present paper is an attempt to describe some aspects of the formation, function, and usage of reduplications in Dhiyan which is mainly spoken in ten villages in the Eastern part of Barak River in the Cachar District of Assam.

Keywords: Barak-Valley, Dhiyan, Indo-Aryan, reduplication

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Authors: Saowanit Sukparungsee

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Generally, the traditional Shewhart p chart has been developed by for charting the binomial data. This chart has been developed using the normal approximation with condition as low defect level and the small to moderate sample size. In real applications, however, are away from these assumptions due to skewness in the exact distribution. In this paper, a modified Exponentially Weighted Moving Average (EWMA) control chat for detecting a change in binomial data by improving square root transformations, namely ISRT p EWMA control chart. The numerical results show that ISRT p EWMA chart is superior to ISRT p chart for small to moderate shifts, otherwise, the latter is better for large shifts.

Keywords: number of defects, exponentially weighted moving average, average run length, square root transformations

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Authors: Sajjad Ali Khan Sajjad Ali Khan, Gohar Ayub, Khalil Ur Rahman, Muhammad Sajid, Mumtaz Farooq, Mohammad Irshad, Haider Ali

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A trail was carried out to know the effect of different soil media and planting time on the cuttings of cherry (Prunus avium L.) rootstock Colt at Agriculture Research Institute (ARI) Mingora swat, during winter 2011. The experiment was laid out in Randomized Complete Block Design (RCBD) with split plot arrangement and was replicated three times. Soil media (Silt, Garden soil and Silt+Garden soil+FYM) were assigned to main plots whereas, planting Dates (1st Jan, 11th Jan, 21st Jan, 1st Feb, 11th Feb, 21st Feb and 2nd March) subjected to sub plots. The data recorded on sprouting percentage, shoot diameter cutting-1, number of leaves cutting-1, rootstock height (cm), survival percentage, number of roots, root length (cm), root volume (cm3) and root weight (gm) were significantly affected by different soil media. Maximum sprouting percentage (100%), shoot diameter (1.72 mm), number of leaves cutting-1 (76.74), rootstock height (104.36 cm), survival percentage (41.67%), number of roots (76.35), root length (11.28 cm), root volume (4.43 cm3) and root weight (4.64 gm) were recorded in media M3 (Garden soil+silt+FYM). A significant response to various planting dates were observed for most of vegetative and rooting attributes of cherry rootstock Colt. 1st January plantation showed maximum sprouting percentage (100%), shoot diameter (1.99 mm), number of leaves (81.46), rootstock height (126.24 cm), survival percentage (58.12%), whereas 11th January plantation showed more number of roots (94.43), root length (10.60 cm), root volume (3.68 cm3) and root weight (3.71 gm). Based on the results from the experimental work, it is recommended that cherry cuttings should be planted in early January in soil media (Silt+Garden soil+ FYM) for better growth and development under the agro climatic conditions of temperate region.

Keywords: soil media, cherry rootstock, planting dates, growth parameters

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Authors: Manirath Wongsim, Chatchawarn Srimontree, Pornpichit Phosri

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Today, the majority of the data innovation may be currently majorly influencing business, what more accepted part of the accountant may be evolving. Information Technology elements have been appearing to be crucial in triggering changes of accountants’ roles. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 47 respondents at five organizations in Thailand and used quantitative research. The results indicate that the factor IT competencies for professional accountants in Thai small to medium accounting within the organizational issues defines18 factors. Specifically, these new factors, based on the research findings and the literature, then unique to IT competencies for professional accountants, include ERP software skills and accounting law and legal skills. The evidence in this study suggests that Analytical skills, teamwork skills, and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate in developing information technology influence competencies for knowledge employees in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competences for professional accountants, IT skills for accounting, IT skills in SMEs

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Authors: Mohamed Zaher Bouaziz

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Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear.

Keywords: fair value accounting, Ohlson model, IFRS adoption, value-relevance of equity and earnings

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Authors: Isabelle Lorge, Napoleon Katsos

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BACKGROUND: Children growing up in a multilingual environment face challenges related to the need to monitor the speaker’s linguistic abilities, more frequent communication failures, and having to acquire a large number of words in a limited amount of time compared to monolinguals. As a result, bilingual learners may develop different word learning strategies, rely more on some strategies than others, and engage cognitive resources such as theory of mind and attention skills in different ways. HYPOTHESIS: The goal of our study is to investigate whether multilingual exposure leads to improvements in the ability to use pragmatic inference for word learning, i.e., to use speaker cues to derive their referring intentions, often by overcoming lower level salience effects. The speaker cues we identified as relevant are (a) use of a modifier with or without stress (‘the WET dax’ prompting the choice of the referent which has a dry counterpart), (b) referent extension (‘this is a kitten with a fep’ prompting the choice of the unique rather than shared object), (c) referent novelty (choosing novel action rather than novel object which has been manipulated already), (d) teacher versus random sampling (assuming the choice of specific examples for a novel word to be relevant to the extension of that new category), and finally (e) emotional affect (‘look at the figoo’ uttered in a sad or happy voice) . METHOD: To this end, we implemented on a touchscreen computer a task corresponding to each of the cues above, where the child had to pick the referent of a novel word. These word learning tasks (a), (b), (c), (d) and (e) were adapted from previous word learning studies. 113 children have been tested (54 reception and 59 year 1, ranging from 4 to 6 years old) in a London primary school. Bilingual or monolingual status and other relevant information (age of onset, proficiency, literacy for bilinguals) is ascertained through language questionnaires from parents (34 out of 113 received to date). While we do not yet have the data that will allow us to test for effect of bilingualism, we can already see that performances are far from approaching ceiling in any of the tasks. In some cases the children’s performances radically differ from adults’ in a qualitative way, which means that there is scope for quantitative and qualitative effects to arise between language groups. The findings should contribute to explain the puzzling speed and efficiency that bilinguals demonstrate in acquiring competence in two languages.

Keywords: bilingualism, pragmatics, word learning, attention

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Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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Authors: Pepe Marais, Krishna Govender

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This study aimed to investigate the impact of “purpose” as a principal leadership skill on the performance of two township schools using a quantitative research design and collecting data from the school principals, teachers and matric learners, using the 28-scale Servant Leadership Test as well as Gallup’s Q12 Employee Engagement survey. The questionnaires addressed the key objectives, namely, the extent to which the principals of the participating schools exhibited servant leadership and their understanding of “purpose” as one word in leadership and how teachers and learners perceived the impact of a “one-word” purpose-driven leader on the performance of the selected schools. Although no relationship could be demonstrated between ‘’purpose’’ and the performance of the two township schools, it became evident that a significant increase in Servant Leadership leads to a significant increase in engagement and performance, as measured by the matric pass rate. It is recommended that workshops be facilitated with principals and teachers in order to entrench ‘’purpose’’ deeper throughout the schools. In addition, Servant Leadership training has to be conduced to increase the leadership ability of the school principals. Future research in the area of ‘’purpose as one word’’, as well as Servant Leadership as a principal skillset within South Africa’s public school leadership, is recommended.

Keywords: school leadership, servant leadership, one-word purpose, engagement, leadership

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Authors: Michael T. Lobmann, Camilla Wellstein, Stefan Zerbe

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Vegetation plays an important role for the stabilization of slopes against erosion processes, such as shallow erosion and landslides. Plant roots reinforce the soil, increase soil cohesion and often cross possible shear planes. Hence, plant roots reduce the risk of slope failure. Generally, shrub and tree roots penetrate deeper into the soil vertically, while roots of forbs and grasses are concentrated horizontally in the topsoil and organic layer. Therefore, shrubs and trees have a higher potential for stabilization of slopes with deep soil layers than forbs and grasses. Consequently, research mainly focused on the vertical root effects of shrubs and trees. Nevertheless, a better understanding of the stabilizing effects of grasses and forbs is needed for better evaluation of the stability of natural and artificial slopes with herbaceous vegetation. Despite the importance of vertical root effects, field observations indicate that horizontal root effects also play an important role for slope stabilization. Not only forbs and grasses, but also some shrubs and trees form tight horizontal networks of fine and coarse roots and rhizomes in the topsoil. These root networks increase soil cohesion and horizontal tensile strength. Available methods for physical measurements, such as shear-box tests, pullout tests and singular root tensile strength measurement can only provide a detailed picture of vertical effects of roots on slope stabilization. However, the assessment of horizontal root effects is largely limited to computer modeling. Here, a method for measurement of in-situ cumulative horizontal root tensile strength is presented. A traction machine was developed that allows fixation of rectangular grass sods (max. 30x60cm) on the short ends with a 30x30cm measurement zone in the middle. On two alpine grass slopes in South Tyrol (northern Italy), 30x60cm grass sods were cut out (max. depth 20cm). Grass sods were pulled apart measuring the horizontal tensile strength over 30cm width over the time. The horizontal tensile strength of the sods was measured and compared for different soil depths, hydrological conditions, and root physiological properties. The results improve our understanding of horizontal root effects on slope stabilization and can be used for improved evaluation of grass slope stability.

Keywords: grassland, horizontal root effect, landslide, mountain, pasture, shallow erosion

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Authors: Raviraja Shetty G., K. G. Poojitha

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An experiment was conducted at College of Horticulture, Mudigere to study the effect of different growth regulators on seed germination and vegetative propagation by cuttings of Celastrus paniculata an endangered medicinal plant. The extracted seeds are subjected to 11 different pre-soaking treatments which include control, GA3 at 300, 350, 400ppm, KNO3 at 1.0%, 1.5%, 2.0%, H2SO4 at 0.5%, 1.0% and HCl 0.5%,1.0% for 100 seeds per treatment. Among the different germination inducing treatments, seeds treated with gibberellins responded well with high seed germination and vigorous seedling growth. The seeds treated with GA3 400 ppm recorded maximum germination and growth parameters like rate of germination, shoot length, root length, plant vigour, fresh and dry weight of which was followed GA3 350 ppm. The commencement of germination and 50 per cent germination was also earlier in the same treatment. The cuttings of C. paniculata took more time for root initiation up to four months and sprouting percent was moderate as compared to other easy to root species. Among different treatments, IBA 2000 ppm was found to be the best, which recorded the maximum shoot and also root parameters. The results of present investigation will be helpful for conservation of this endangered medicinal plant through propagation

Keywords: conservation, germination, growth, germination, propagation

Procedia PDF Downloads 393

Authors: Jacob Lewis Watts, Adam F. A. Pellegrini

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Prairies, grasslands, and forests cover an expansive portion of the world’s surface and contribute significantly to Earth’s carbon cycle. The largest driver of carbon dynamics in some of these ecosystems is fire. As the global climate changes, most fire-dominated ecosystems will experience increased fire frequency and intensity, leading to increased carbon flux into the atmosphere and soil nutrient depletion. The plant communities associated with different fire regimes are important for reassimilation of carbon lost during fire and soil recovery. More frequent fires promote conservative plant functional traits aboveground; however, belowground fine root traits are poorly explored and arguably more important drivers of ecosystem function as the primary interface between the soil and plant. The root economic spectrum (RES) hypothesis describes single-dimensional covariation between important fine-root traits along a range of plant strategies from acquisitive to conservative – parallel to the well-established leaf economic spectrum (LES). However, because of the paucity of root trait data, the complex nature of the rhizosphere, and the phylogenetic conservatism of root traits, it is unknown whether the RES hypothesis accurately describes plant nutrient and water acquisition strategies. This project utilizesplants grown in common garden conditions in the Cambridge University Botanic Garden and a meta-analysis of long-term fire manipulation experiments to examine the belowground physiological traits of fire-adapted and non-fire-adapted herbaceous species to 1) test the RES hypothesis and 2) describe the effect of fire regimes on fine root functional traits – which in turn affect carbon and nutrient cycling. A suite of morphological, chemical, and biological root traits (e.g. root diameter, specific root length, percent N, percent mycorrhizal colonization, etc.) of 50 herbaceous species were measuredand tested for phylogenetic conservatism and RES dimensionality. Fire-adapted and non-fire-adapted plants traits were compared using phylogenetic PCA techniques. Preliminary evidence suggests that phylogenetic conservatism may weaken the single-dimensionality of the RES, suggesting that there may not be a single way that plants optimize nutrient and water acquisition and storage in the complex rhizosphere; additionally, fire-adapted species are expected to be more conservative than non-fire-adapted species, which may be indicative of slower carbon cycling with increasing fire frequency and intensity.

Keywords: climate change, fire regimes, root economic spectrum, fine roots

Procedia PDF Downloads 87

Authors: Rosy Makeresemese Qhosola

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

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

Procedia PDF Downloads 269

Authors: Sakeena Naikwadi, K. Jagaluraiah Sannapapamma

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Vetiveria zizanioides is an aromatic grass and traditionally been used in aromatherapy and ayurvedic medicine. Vetiver root is multi-functional biopolymer and has highly aromatic, antimicrobial, UV blocking, antioxidant properties suitable for textile finishing. The vetiver root (Gulabi) powder of different concentration (2, 4, 6,8 percent) were extracted by aqueous and solvent methods subjected to bioassay for antimicrobial efficiency and GCMS spectral analysis. The organic cotton fabric was finished with vetiver root extract (8 percent) by exhaust and pad dry cure methods. The finished fabric was assessed for functional properties viz., UV protective factor, antimicrobial efficiency and aroma intensity. The results revealed that Ethanol extraction showed a greater zone of inhibition compared to aqueous extract in root powder. Among the concentrations, 8 percent root extract in ethanol showed a greater zone of inhibition against gram-positive organism S. aureus and gram-negative organism E. coli. The major compounds present in vetiver root extracts were diethyl pathalate with greater percentage (87.73 %) followed by 7- Isopropyl dimethyl carboxylic acid (4.05 %), 2-butanone 4-trimethyle cyclohexen (1.21 %), phenanthrene carboxylic acid (1.03 %), naphthalene pentanoic acid (0.99 %), 1-phenanthrene carboxylic acid and 1 cyclohexenone 2-methyl oxobuty (0.89 %). The sample finished by pad dry cure method exhibited better UV protection even after 10th wash as compared to exhaust method. Vetiver extract treated samples exhibited maximum zone of inhibition against S. aureus than the E. coli organism. The vetiver root extract treated organic cotton fabric through pad dry cure method possessed good antimicrobial activity against S. aureus and E. coli even after 20th washes compared to vetiver root extract treated by exhaust method. The olfactory analysis was carried out by 30 panels of members and opined that vetiver root extract treated fabric has very good and pleasant aroma with better tactile properties that provide cooling, soothing effect and enhances the mood of the wearer. Vetiver root extract finished organic cotton fabric possessed aroma, antimicrobial and UV properties which are aptly suitable for medical and healthcare textiles viz., wound dressing, bandage gauze, surgical cloths, baby diapers and sanitary napkins. It can be used as after finishing agent for variegated garments and made-ups and can be replaced with commercial after finishing agents.

Keywords: antimicrobial, olfactory analysis, UV protection factor, vetiver root extract

Procedia PDF Downloads 193

Authors: Young Hee Geum

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We propose the numerical method defined by xn+1 = xn − λ[f(xn − μh(xn))/]f'(xn) , n ∈ N, and determine the control parameter λ and μ to converge cubically. In addition, we derive the asymptotic error constant. Applying this proposed scheme to various test functions, numerical results show a good agreement with the theory analyzed in this paper and are proven using Mathematica with its high-precision computability.

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

Procedia PDF Downloads 190

Authors: Subodh Chandra Shakya, Rajendra Sapkota, Aakash Tamang, Shushant Pudasaini, Sujan Adhikari, Sajjan Adhikari

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Lots of efforts have been made in order to measure the semantic similarity between the text corpora in the documents. Techniques have been evolved to measure the similarity of two documents. One such state-of-art technique in the field of Natural Language Processing (NLP) is word to vector models, which converts the words into their word-embedding and measures the similarity between the vectors. We found this to be quite useful for the task of resume ranking. So, this research paper is the implementation of the word2vec model along with other Natural Language Processing techniques in order to rank the resumes for the particular job description so as to automate the process of hiring. The research paper proposes the system and the findings that were made during the process of building the system.

Keywords: chunking, document similarity, information extraction, natural language processing, word2vec, word embedding

Procedia PDF Downloads 126

Authors: Seok Woo Chang

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Aim: Capseal I and Capseal II are calcium silicate and calcium phosphate based experimental root canal sealer. The aim of this study was to evaluate the biocompatibility and mineralization potential of Capseal I and Capseal II. Materials and Methods: The biocompatibility and mineralization-related gene expression (alkaline phosphatase (ALP), bone sialoprotein (BSP), and osteocalcin (OCN)) of Capseal I and Capseal II were compared using methylthiazol tetrazolium assay and reverse transcription-polymerization chain reaction analysis, respectively. The results were analyzed by Kruskal-Wallis test. P-value of < 0.05 was considered significant. Result: Both Capseal I and Capseal II were favorable in biocompatibility and influenced the messenger RNA expression of ALP and BSP. Conclusion: Within the limitation of this study, Capseal is biocompatible and have mineralization promoting potential, and thus could be a promising root canal sealer.

Keywords: biocompatibility, mineralization-related gene expression, Capseal I, Capseal II

Procedia PDF Downloads 244