Search results for: root word of accounting hasaba

Authors: Tarek Soliman Mostafa Soliman Al-Nana'i

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There are non-steady voiced augments in the Semitic languages, and in the morphological and structural augmentation, two sounds were augments in all Semitic languages at the level of the spoken language and two letters at the level of the written language, which are the hamza and the ta’. This research studies only the second of them; Therefore, we defined it as “The Voiceless Dental- alveolar common augment” (VDACA) to distinguish it from the glottal sound “Hamza”, first, middle, or last, in a noun or in a verb, in Arabic and its equivalent in the Semitic languages. What is meant by “VDACA” is the ta’ that is in addition to the root of the word at the morphological level: the word “voiceless” takes out the voiced sounds that we studied before, and the “dental- alveolar common augment” takes out the laryngeal sound of them, which is the “Hamza”: and the word “common” brings out the uncommon voiceless sounds, which are sīn, shīn, and hā’. The study is limited to the ta' alone among the Arabic sounds, and this title faced a problem in identifying it with the ta'. Because the designation of the ta is not the same in most Semitic languages. Hebrew, for example, has “tav” and is pronounced with the voiced fa (v), which is not in Arabic. It is called different names in other Semitic languages, such as “taw” or “tAu” in old Syriac. And so on. This goes hand in hand with the insistence on distance from the written level and the reference to the phonetic aspect in this study that is closely and closely linked to the morphological level. Therefore, the study is “morphophonemic”. What is meant by Semitic languages in this study are the following: Akkadian, Ugaritic, Hebrew, Syriac, Mandaean, Ge'ez, and Amharic. The problem of the study is the agreement or difference between these languages in the position of that augment, first, middle, or last. And in determining the distinguishing characteristics of each language from the other. As for the study methodology, it is determined by the comparative approach in Semitic languages, which is based on the descriptive approach for each language. The study is divided into an introduction, four sections, and a conclusion: Introduction: It included the subject of the study, its importance, motives, problem, methodology, and division. The first section: VDACA as a non-common phoneme. The second: VDACA as a common phoneme. The third: VDACA as a functional morpheme. The fourth section: Commentary and conclusion with the most important results. The positions of VDACA in Arabic and other Semitic languages, and in nouns and verbs, were limited to first, middle, and last. The research identified the individual addition, which is common with other augments, and the research proved that this augmentation is constant in all Semitic languages, but there are characteristics that distinguish each language from the other.

Keywords: voiceless -, dental- alveolar, augment, Arabic - semitic languages

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Authors: Huseyin Guler, Cigdem Kosar

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The aim of this study is to propose Bridge estimator for seasonal unit root tests. Seasonality is an important factor for many economic time series. Some variables may contain seasonal patterns and forecasts that ignore important seasonal patterns have a high variance. Therefore, it is very important to eliminate seasonality for seasonal macroeconomic data. There are some methods to eliminate the impacts of seasonality in time series. One of them is filtering the data. However, this method leads to undesired consequences in unit root tests, especially if the data is generated by a stochastic seasonal process. Another method to eliminate seasonality is using seasonal dummy variables. Some seasonal patterns may result from stationary seasonal processes, which are modelled using seasonal dummies but if there is a varying and changing seasonal pattern over time, so the seasonal process is non-stationary, deterministic seasonal dummies are inadequate to capture the seasonal process. It is not suitable to use seasonal dummies for modeling such seasonally nonstationary series. Instead of that, it is necessary to take seasonal difference if there are seasonal unit roots in the series. Different alternative methods are proposed in the literature to test seasonal unit roots, such as Dickey, Hazsa, Fuller (DHF) and Hylleberg, Engle, Granger, Yoo (HEGY) tests. HEGY test can be also used to test the seasonal unit root in different frequencies (monthly, quarterly, and semiannual). Another issue in unit root tests is the lag selection. Lagged dependent variables are added to the model in seasonal unit root tests as in the unit root tests to overcome the autocorrelation problem. In this case, it is necessary to choose the lag length and determine any deterministic components (i.e., a constant and trend) first, and then use the proper model to test for seasonal unit roots. However, this two-step procedure might lead size distortions and lack of power in seasonal unit root tests. Recent studies show that Bridge estimators are good in selecting optimal lag length while differentiating nonstationary versus stationary models for nonseasonal data. The advantage of this estimator is the elimination of the two-step nature of conventional unit root tests and this leads a gain in size and power. In this paper, the Bridge estimator is proposed to test seasonal unit roots in a HEGY model. A Monte-Carlo experiment is done to determine the efficiency of this approach and compare the size and power of this method with HEGY test. Since Bridge estimator performs well in model selection, our approach may lead to some gain in terms of size and power over HEGY test.

Keywords: bridge estimators, HEGY test, model selection, seasonal unit root

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Authors: M. Çevik, S. Sabancı, D. Tezcan, C. Çelebi, F. İçier

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Ultrasound technology is the one of the non-thermal food processing method in recent years which has been used widely in the food industry. Ultrasound application in the food industry is divided into two groups: low and high intensity ultrasound application. While low intensity ultrasound is used to obtain information about physicochemical properties of foods, high intensity ultrasound is used to extract bioactive components and to inactivate microorganisms and enzymes. In this study, the ultrasound pre-treatment at a constant power (1500 W) and fixed frequency (20 kHz) was applied to the red beetroot slices having the dimension of 25×25×50 mm at the constant temperature (25°C) for different application times (0, 5, 10, 15 and 20 min). The red beet root slices pretreated with ultrasonication was squeezed immediately. The changes on rheological properties of red beet root juice depending on ultrasonication duration applied to slices were investigated. Rheological measurements were conducted by using Brookfield viscometer (LVDV-II Pro, USA). Shear stress-shear rate data was obtained from experimental measurements for 0-200 rpm range by using spindle 18. Rheological properties of juice were determined by fitting this data to some rheological models (Newtonian, Bingham, Power Law, Herschel Bulkley). It was investigated that the best model was Power Law model for both untreated red beet root juice (R2=0.991, χ2=0.0007, RMSE=0.0247) and red beetroot juice produced from ultrasonicated slices (R2=0.993, χ2=0.0006, RMSE=0.0216 for 20 min pre-treatment). k (consistency coefficient) and n (flow behavior index) values of red beetroot juices were not affected from the duration of ultrasonication applied to the slices. Ultrasound treatment does not result in any changes on the rheological properties of red beetroot juice. This can be explained by lack of ability to homogenize of the intensity of applied ultrasound.

Keywords: ultrasonication, rheology, red beet root slice, juice

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Authors: A. M. Daneshian Moghaddam, A. H. Hosseinzadeh, A. Bandehagh

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To investigate the effect of cadmium heavy metal stress on five ecotype of dill, this experiment was conducted in the greenhouse of Tabriz University and Shabestar Islamic Azad University’s laboratories with tree replications. After growing the plants, cadmium treatments (concentration 0,300, 600 µmol) were applied. The essential oil of the samples was measured by hydro distillation and using a Clevenger apparatus. Variables used in this study include: wet and dry roots and aerial part of plant, plant height, stem diameter, and root length. The results showed that different concentrations of heavy metal has statistical difference (p < 0.01) on the fresh weight, dry weight, plant height and root length but hadn’t significant difference on essential oil percentage and root length. Dill ecotypes have statistical significant difference on essential oil percent, fresh plant weight, plant height, root length, except plant dry weight. The interactions between Cd concentration and dill ecotypes have not significant effect on all traits, except root length. Maximum fresh weight (4.98 gr) and minimum amount (3.13 gr) were obtained in control trait and 600 ppm of cd concentration, respectively. Highest amount of fresh weight (4.78 gr) was obtained in Birjand ecotype. Maximum plant dry weight (1.2 gr) was obtained at control. The highest plant height (32.54 cm) was obtained in control and with applies cadmium concentrations from zero to 300 and 600 ppm was found significantly reduced in plant height.

Keywords: pollution, essential oil, ecotype, dill, heavy metals, cadmium

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Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

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Authors: Moses A. Guto Maobe, Leonard Gitu, Erastus Gatebe

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The plants Carissa spinarum and Toddalia asiatica have historically been used as herbal medicines in Kisii and Nyamira Counties region, Kenya. But, there is limited study about heavy metal contents in their different plant parts. Such information is necessary for proper use of the two plant species as herbal medicines. So, precise determination of heavy metal contents in different part of these herbs is required for quality, efficacy and safety use in the treatment of ailments. The main aim of this study was to standardize the two herbs of interest. The objective of this study was to evaluate the levels of heavy metal contents in the root of Carissa spinarum and Toddalia asiatica. A wet digestion method with concentrated nitric-hydrochloric acid was used for the dissolution of each herb part prior to elemental analysis. Standard solutions of various concentrations of each pure metal of analytical grade arsenic (As), cadmium (Cd) and mercury (Hg) were prepared and used. The analysis of As, Cd and Hg in each of two herbs was conducted by atomic absorption spectroscopy (AAS) Shimadzu model No. 6200. Data obtained from root of Carissa spinarum indicated concentration (mgkg⁻¹) of Arsenic (As), Cadmium (Cd) and Mercury (Hg) were 0.87 x 10⁻³, 7.02 x 10⁻⁶ and 0.66 x 10⁻³ respectively. Results obtained from root of Toddalia asiatica showed concentration (mgkg⁻¹) of Arsenic (As), Cadmium (Cd) and Mercury (Hg) were 1.33 x 10⁻³, 7.32 x 10⁻⁶ and 1.13 x 10⁻³, respectively. The permissible limits set by WHO for As, Cd and Hg in herbs are (mgkg⁻¹) < 1 - 5, < 0.3 – 1 and < 0.1- 0.5 respectively. The concentrations of As, Cd, and Hg determined were relatively higher in the root of Toddalia asiatica than the root of Carissa spinarum. It was concluded that levels of heavy metal contents of As, Cd, and Hg in the root of Carissa spinarum and Toddalia asiatica were within permissible limits set by WHO/FAO.

Keywords: heavy metals, Carissa spinarum, Toddalia asiatica, wet digestion, pollutants, AAS

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Authors: Lee Li

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The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

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Authors: Kateryna Nykytchenko

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Modern fiction and non-fiction writers commonly use their own lexical and stylistic devices to capture a reader’s attention and bring certain thoughts and feelings to his reader. Among such devices is the appearance of one of the neologic notions – individual author’s formations: occasionalisms or nonce words. To a significant extent, the host of examples of new words occurs in chick lit genre which has experienced exponential growth in recent years. Chick Lit is a new-millennial postfeminist fiction which focuses primarily on twenty- to thirtysomething middle-class women. It brings into focus the image of 'a new woman' of the 21st century who is always fallible, funny. This paper aims to investigate different types of occasional word-formation which reflect cognitive mechanisms of conveying women’s perception of the world. Chick lit novels of Irish author Marian Keyes present genuinely innovative mixture of forms, both literary and nonliterary which is displayed in different types of occasional word-formation processes such as blending, compounding, creative respelling, etc. Crossing existing mental and linguistic boundaries, adopting herself to new and overlapping linguistic spaces, chick lit author creates new words which demonstrate the result of development and progress of language and the relationship between language, thought and new reality, ultimately resulting in hybrid word-formation (e.g. affixation or pseudoborrowing). Moreover, this article attempts to present the main characteristics of chick-lit fiction genre with the help of the Marian Keyes’s novels and their influence on occasionalisms. There has been a lack of research concerning cognitive nature of occasionalisms. The current paper intends to account for occasional word-formation as a set of interconnected cognitive mechanisms, operations and procedures meld together to create a new word. The results of the generalized analysis solidify arguments that the kind of new knowledge an occasionalism manifests is inextricably linked with cognitive procedure underlying it, which results in corresponding type of word-formation processes. In addition, the findings of the study reveal that the necessity of creating occasionalisms in postmodern fiction novels arises from the need to write in a new way keeping up with a perpetually developing world, and thus the evolution of the speaker herself and her perception of the world.

Keywords: Chick Lit, occasionalism, occasional word-formation, cognitive linguistics

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Authors: Eyal Rosen

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This study is aimed to report a possible effect of the presence of dental implants on the development of crown or root fractures in adjacent natural teeth. A series of 26 cases of teeth diagnosed with crown or root fractures following the placement of adjacent dental implants is presented. In addition, a comprehensive systematic review of the literature was performed to detect other studies that evaluated this possible complication. The case series analysis revealed that all crown-fractured teeth were non-endodontically treated teeth (n=18), and all root fractured teeth were endodontically treated teeth (n=8). The time from implant loading to the diagnosis of a fracture in an adjacent tooth was longer than 1 year in 78% of cases. The majority of crown or root fractures occurred in female patients, over 50 years of age, with an average age of 59 in the crown fractures group, and 54 in the root fractures group. Most of the patients received 2 or more implants. Nine (50%) of the teeth with crown fracture were molars, 7 (39%) were mandibular premolars, and 2 (11%) were incisor teeth. The majority of teeth with root fracture were premolar or mandibular molar teeth (6 (75%)). The systematic review of the literature did not reveal additional studies that reported on this possible complication. To the best of the author’s knowledge this case series, although limited in its extent, is the first clinical report of a possible serious complication of implants, associated fractures in adjacent endodontically and non-endodontically treated natural teeth. The most common patient profile found in this series was a woman over 50 years of age, having a fractured premolar tooth, which was diagnosed more than 1 year after reconstruction that was based on multiple adjacent implants. Additional clinical studies are required in order to shed light on this potential serious complication.

Keywords: complications, dental implants, endodontics, fractured teeth

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Vikas Sharma, V. K. Dixit

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The roots of Anacyclus pyrethrum DC (AP) (Asteraceae) are frequently used in traditional medicine as Vajikarana Rasayana. An ethanolic extract of root of Anacyclus pyrethrum demonstrated its potential to enhance the sexual behaviour of male rats, with a dose dependent effect on sperm count and androgens concentration. Phytochemical analysis of ethanolic extract of Anacyclus pyrethrum revealed that it is rich in N-alkylamide. This study therefore sought to assess characterization of ethanolic extract of Anacyclus pyrethrum root. Root extract was performed using a gradient reversed phase high performance liquid chromatography/UV/electrospray ionization ion trap mass spectrometry (HPLC/ESI-MS) method on an embedded polar column. MS1 and MS2 fragmentation data were used for identification purposes, while UV was used for quantification. Thirteen N-alkylamides (five N-isobutylamides, three N-methyl isobutylamides, four tyramides, and one 2-phenylethylamide) were detected. Five of them identified as undeca-2E,4E-diene-8,10-diynoic acid N-methyl isobutylamide, tetradeca-2E,4E-diene-8,10-diynoic acid tyramide, deca-2E,4E-dienoic acid N-methyl isobutylamide, tetradeca-2E,4E,XE/Z-trienoic acid tyramide and tetradeca-2E,4E,8Z,10Z-tetraenoic isobutylamide are novel compounds, which have never been identified in Anacyclus pyrethrum.

Keywords: Anacyclus pyrethrum (Asteraceae), LC-MS plant profiling, N-alkylamides, pellitorine, anacycline

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Hamid Karimi, Naegar Mahdavi, Hossein Tayefi Nasrabadi

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Spermatozoids production rate and its quality are more important factors in the diagnosis of infertility. Also, spematozids activity have a more important role in fertilization. Some medicinal plants as Asparagus(Asparagus officinalis) has many antioxidant component. Therefore, They can affect testes tissue to production more and high-quality spermatozoids. In this survey, Asparagus root extract is studied on spermatogenesis index in the laboratory mouse testes. Hydro-alcoholic extract of asparagus root is prepared and examined on four group of the mature male mouse. Blank group without extract, group 1,100ml/kg dose, group 2, 200 ml/kg dose and group 3, 300ml/kg dose. Then, mice are euthanized, and testes are removed. Testes are weighted, and paraffinized blocks are prepared. TDI(Tubular Differentiation Index) and SPI(Spermiation Index) are studied on histological sections by light microscope. This study results were showed that TDI and SPI in treatments groups with 200 and 300 ml/kg dose had significant enhancement (P<0.05). Consequently, Extract of Asparagus root can enhance spermatozoid production and, therefore, cause improve fertility in male laboratory mice.

Keywords: histology, spermatozoid, ASP [aragus, testes

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Authors: I. Diaz Sanchez, I. M. Martinez-Conesa, M. Illueca

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Accounting conservatism is a desirable quality of earnings that is positively associated with the stridency of regulatory and supervisory regimen and high market discipline. But how these three pillars interact each other is the main research question that is not empirically solved. We analyze how regulatory and supervisory regimes interact with the market discipline measures, such as listing status, ownership and market concentration using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009. We evidence that regulation a supervision and extend on which they are enforcement is a strong mechanism to achieved accounting conservatism in those countries or situations where the market discipline fails. Generally, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism, while capital regulatory mitigates the effect of market discipline on conservatism. This paper may contribute to debate about the mechanism introduced by Basel III that strongly increases the regulation, his enforcement, and the supervisory power after long deregulation period. Although Market discipline is relevant to achieve the financial stability, strong Pillar I and II can ensure the quality of the accounting earnings to prevent bank failures.

Keywords: accounting conservatism, bank regulation, bank supervision, loan loss recognition, market discipline

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Authors: S. Pesina, T. Solonchak

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Phenomenological analysis is not based on natural language, but ideal language which is able to be a carrier of ideal meanings – eidos representing typical structures or essences. For this purpose, it’s necessary to release from the spatio-temporal definiteness of a subject and then state its noetic essence (eidos) by means of free fantasy generation. Herewith, as if a totally new objectness is created - the universal, confirming the thesis that thinking process takes place in generalizations passing by numerous means through the specific to the general and from the general through the specific to the singular.

Keywords: lexical eidos, phenomenology, noema, polysemantic word, semantic core

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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 in order 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 Hausa language. Most of the works concentrated on borrowing, affixation, reduplication and derivation, but clipping has been neglected to the extent that only a few scholars sited some examples in the language. Therefore, the current study investigates and examines clipping as one of the word formation processes fully found in the language. The study focuses its main attention on clipping as a word-formation process and how this process is used adequately in the formation of words and their occurrence in Hausa sentences. In order to achieve the aims, the research answered these questions: 1) is clipping used as 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 many kinds of words formed in Hausa language using clipping in sentence and discuss, which previous findings did not either reveals, or explain in detail. Other part of the finding shows that clipping in Hausa language occurs on nouns, verbs, adjectives, reduplicated words and compounds while retains their meanings and grammatical classes.

Keywords: clipping, Hausa language, morphology, word formation processes

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Authors: Leonie Jooste

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The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

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Authors: Zheng Zhang, Xin Chen, Guoqing Ding

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Electronic apex locators (EAL) has been widely used clinically for measuring root canal working length with high accuracy, which is crucial for successful endodontic treatment. In order to maintain high accuracy in different measurement environments, this study presented a system for root canal length measurement based on multifrequency impedance method. This measuring system can generate a sweep current with frequencies from 100 Hz to 1 MHz through a direct digital synthesizer. Multiple impedance ratios with different combinations of frequencies were obtained and transmitted by an analog-to-digital converter and several of them with representatives will be selected after data process. The system analyzed the functional relationship between these impedance ratios and the distance between the file and the apex with statistics by measuring plenty of teeth. The position of the apical foramen can be determined by the statistical model using these impedance ratios. The experimental results revealed that the accuracy of the system based on multifrequency impedance ratios method to determine the position of the apical foramen was higher than the dual-frequency impedance ratio method. Besides that, for more complex measurement environments, the performance of the system was more stable.

Keywords: root canal length, apex locator, multifrequency impedance, sweep frequency

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Authors: Ammani K., Glory M.

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Demands of traditional herbal medicines are increasing day by day over the world. Considering the growing demand of medicinal plants in curative treatments and the role of VAM fungi in augmentation of the production of active secondary metabolites by the medicinal plants, the present work has been undertaken to survey the mycorrhizal status in 30 different medicinal plants belonging to various families from Krishna district, Andhra Pradesh. The roots were collected carefully and stained by the Phillips & Hayman technique. Basing on the occurrence of vesicles and arbuscules, categorized into four grades; Excellent: mycelia, vesicles or arbuscules present more than 75% of root bits, Good: mycelia, vesicles or arbuscules present 50-75% in surface of root bits, moderate: mycelia, vesicles or arbuscules present 25-50% in surface of root bits, and poor: mycelia, vesicles or arbuscules present 1-25% in surface of root bits. The study reveals that the roots of all plants were colonized by AM fungi. Percentage of root colonization by AM fungi was more in Aloe vera, Phylanthus emblica, Azadiracta indica and least in plants such as Aerva lanata, Vinca rosea, Crotalaria verrucosa among the 30 medicinal plants in present study. The enhancement of growth and vigour and increased production of bioactive compounds of the medicinal plants is desirable which may be achieved by inoculation of the roots with Arbuscular mycorrhizal fungi. There is a steady increase in the cultivation of medicinal plants to maintain a steady supply to support the increasing demand but corresponding researches of VAM fungi and their association in medicinal plants have received very little attention as compared to the studies on forest species and field crops. So a vast research on this field is necessary for a better tomorrow.

Keywords: Arbuscular mycorrhizae, colonization, categories, medicinal plants

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Authors: Monica Violeta Achim, Sorin Nicolae Borlea

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This aim of this work is to stress the needs for enhancing the role of forensic accounting in fighting economic and financial crime, in the context of the new international regulation movements in this area enhanced by the International Federation of Accountants (IFAC). Corruption, money laundering, tax evasion and other frauds significant hamper the economic growth and human development and, ultimately, the UN Sustainable Development Goals. The present paper also stresses the role of good governance in fighting the frauds, in order to achieve the most suitable sustainable development of the society. In this view, we made a bibliometric systematic review on forensic accounting and its contribution towards fraud detection and prevention and theirs relationship with good governance and Sustainable Developments Goals (SDGs). In this view, two powerful bibliometric visual software tools, VosViewer and CiteSpace are used in order to analyze published papers identifies in Scopus and Web of Science databases over the time. Our findings reveal the main red flags identified in literature as used tools by forensic accounting, the evolution in time of the interest of the topic, the distribution in space among world countries and connectivity with patterns of a good governance. Visual designs and scientific maps are useful to show these findings, in a visual way. Our findings are useful for managers and policy makers to provide important avenues that may help in reaching the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, in the area of using forensic accounting in preventing frauds.

Keywords: forensic accounting, frauds, red flags, SDGs

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Authors: M. Gowri, E. K. Girija, V. Ganesh

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Background and Significance: Among the dental infections, inflammation and infection of the root canal are common among all age groups. Currently, the management of root canal infections involves cleaning the canal with powerful irrigants followed by intracanal medicament application. Though these treatments have been in vogue for a long time, root canal failures do occur. Treatment for root canal infections is limited due to the anatomical complexity in terms of small micrometer volumes and poor penetration of drugs. Thus, infections of the root canal seem to be a challenge that demands development of new agents that can eradicate E. faecalis. Methodology: In the present study, we synthesized and screened silver-curcumin nanoparticle against E. faecalis. Morphological cell damage and antibiofilm activity of silver-curcumin nanoparticle on E. faecalis was studied using scanning electron microscopy (SEM). Biochemical evidence for membrane damage was studied using flow cytometry. Further, the antifungal activity of silver-curcumin nanoparticle was evaluated in an ex vivo dentinal tubule infection model. Results: Screening data showed that silver-curcumin nanoparticle was active against E. faecalis. silver-curcumin nanoparticle exerted time kill effect. Further, SEM images of E. faecalis showed that silver-curcumin nanoparticle caused membrane damage and inhibited biofilm formation. Biochemical evidence for membrane damage was confirmed by increased propidium iodide (PI) uptake in flow cytometry. Further, the antifungal activity of silver-curcumin nanoparticle was evaluated in an ex vivo dentinal tubule infection model, which mimics human tooth root canal infection. Confocal laser scanning microscopy studies showed eradication of E. faecalis and reduction in colony forming unit (CFU) after 24 h treatment in the infected tooth samples in this model. Further, silver-curcumin nanoparticle was found to be hemocompatible, not cytotoxic to normal mammalian NIH 3T3 cells and non-mutagenic. Conclusion: The results of this study can pave the way for developing new antibacterial agents with well deciphered mechanisms of action and can be a promising antibacterial agent or medicament against root canal infection.

Keywords: ex vivo dentine model, inhibition of biofilm formation, root canal infection, silver-curcumin nanoparticle

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Authors: Prateep Wajeetongratana

Abstract:

This research aims to study the audit quality that affected to the reputation of the certified public accountants in Thailand. The researcher defined the population for this research as a group of the certified public accountants in Thailand who are the member of the federation of accounting professions under the royal patronage of his majesty the king also disclose their information .The total sampling size is 325. The results showed the audit quality factor has influence to the reputation of the certified public accountants in Thailand by accuracy auditing, objectiveness auditing and clearness auditing .These factors show by y1 = 1.381 + .372x1.1 + .309x1.2 + .305x1.3 can be describe as professional standard strictly factor (Y.1.1) and the new clients raised from word of mount of old clients regularly factor (Y.1.2) by regression coefficient (R2) as.242, this shows that such variables could predict the audit quality variable as 24.2 percent.

Keywords: audit quality, certified public accountants in Thailand, reputation

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Authors: Miranda Enesi, Helena Grillo Mukli

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The English word-stock is extremely rich in synonyms which can be largely accounted for by the abundant borrowing. Translation problems encountered by translators in general are usually ‘transfer problems’. They face more difficulties in the interpretation of meaning from the source language text than lexical differences between languages. The aim of the study is to inspect the various strategies used in translating from English into Albanian specific words in the ‘A Farwell to arms’ novel. For this purpose, examples translated from English into Albanian were examined. The Albanian equivalents have shown that various strategies were used in order to overcome the problem of rendering words and expressions into the target language. Employed strategies were synonymy, modulation, transposition, calque and word for word translation. In addition, this paper shows that the strategy of translating using synonymy is mostly used. In this paper, an attempt is made to examine the nature of contextual synonymy in order to investigate its problematic nature regarding translation. Types of synonymy are analyzed and then examples from English and Albanian versions are provided to examine the overlap between them.

Keywords: equivalence, literal translation, paraphrasing, transfer problems, synonymy

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Authors: Yan Wang, Guowei Chen, Gang Wang

Abstract:

Soil microbial diversity is one of the important parameters to assess the soil fertility and soil health, even stability of the ecosystem. In this paper, we aim to reveal the soil microbial difference in rhizosphere and root zone, even to pick the special biomarkers influenced by the long term tillage practices, which included four treatments of no-tillage, ridge tillage, continuous cropping with corn and crop rotation with corn and soybean. Here, high-throughput sequencing was performed to investigate the difference of bacteria in rhizosphere and root zone. The results showed a very significant difference of species richness between rhizosphere and root zone soil at the same crop rotation system (p < 0.01), and also significant difference of species richness was found between continuous cropping with corn and corn-soybean rotation treatment in the rhizosphere statement, no-tillage and ridge tillage in root zone soils. Implied by further beta diversity analysis, both tillage methods and crop rotation systems influence the soil microbial diversity and community structure in varying degree. The composition and community structure of microbes in rhizosphere and root zone soils were clustered distinctly by the beta diversity (p < 0.05). Linear discriminant analysis coupled with effect size (LEfSe) analysis of total taxa in rhizosphere picked more than 100 bacterial taxa, which were significantly more abundant than that in root zone soils, whereas the number of biomarkers was lower between the continuous cropping with corn and crop rotation treatment, the same pattern was found at no-tillage and ridge tillage treatment. Bacterial communities were greatly influenced by main environmental factors in large scale, which is the result of biological adaptation and acclimation, hence it is beneficial for optimizing agricultural practices.

Keywords: tillage methods, biomarker, biodiversity, rhizosphere

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Authors: Chang-Uk Kwak, Sun-Joong Kim, Seong-Bae Park, Sang-Jo Lee

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This paper proposes a method of learning topics for broadcasting contents. There are two kinds of texts related to broadcasting contents. One is a broadcasting script which is a series of texts including directions and dialogues. The other is blogposts which possesses relatively abstracted contents, stories and diverse information of broadcasting contents. Although two texts range over similar broadcasting contents, words in blogposts and broadcasting script are different. In order to improve the quality of topics, it needs a method to consider the word difference. In this paper, we introduce a semantic vocabulary expansion method to solve the word difference. We expand topics of the broadcasting script by incorporating the words in blogposts. Each word in blogposts is added to the most semantically correlated topics. We use word2vec to get the semantic correlation between words in blogposts and topics of scripts. The vocabularies of topics are updated and then posterior inference is performed to rearrange the topics. In experiments, we verified that the proposed method can learn more salient topics for broadcasting contents.

Keywords: broadcasting script analysis, topic expansion, semantic correlation analysis, word2vec

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Authors: Dušica L. Marić, Mirela Erić, Dušan M. Maić, Nebojša T. Milošević, Dragana Radošević, Nikola Vučinić

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The anatomical existence of transforaminal ligaments has been studied widely. The crucial anatomic study of these structures describes the transforaminal ligaments as an anomalous structure. The ligaments associated with the intervertebral foramen were classified in the external, intraforaminal and internal foraminal ligaments. The external ligaments are the most frequently reported type of transforaminal ligaments in adult spine. The purpose of this study was to examine the appearance of the ligaments within the external space of the intervertebral foramen in adult cadavers. External transforaminal ligaments branch out forward from the root of the transverse process toward the vertebral body with superior, transverse and inferior directions. The ligament detected in the study was different from the other reported descriptions of L1 foraminal ligaments. This ligament extends from the root of the pedicle to the inferior border of the vertebral body below the level of the disc and forms the compartment through which pass the ventral root of the spinal nerve and a small branch of the spinal artery. The results of this study show that the external ligaments can be clearly macroscopic visualized, and it is very important to have prior knowledge of the cadaveric specimens, to identify these structures. The presence of these ligaments is clinically important. These ligaments could be the cause of nerve root compression and the low back syndrome.

Keywords: anatomy, ligaments, lumbar spine, spinal nerve roots

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Authors: F. M. El-Domyati, A. Atef, S. Edris, N. O. Gadalla, M. A. Al-Kordy, A. M. Ramadan, Y. M. Saad, H. S. Al-Zahrani, A. Bahieldin

Abstract:

Transcriptome retrieved from SRA database of different tissues and treatments of C. roseus was assembled in order to detect tissue-specific transcription factors (TFs) and TFs possibly related to terpenoid indole alkaloids (TIA) pathway. A number of 290 TF-like transcripts along with 12 transcripts related to TIA biosynthetic pathway were divided in terms of co-expression in the different tissues, treatments and genotypes. Three transcripts encoding peroxidases 1 and 12 were downregulated in hairy root, while upregulated in mature leaf. Eight different transcripts of the TIA pathway co-expressed with TFs either functioning downstream tryptophan biosynthesis, e.g., tdc, str1 and sgd, or upstream vindoline biosynthesis, e.g., t16h, omt, nmt, d4h and dat. The results showed no differential expression of TF transcripts in hairy roots knocked down for tdc gene (TDCi) as compared to their wild type controls. There were several evidences of tissue-specific expression of TF transcripts in flower, mature leaf, root/hairy root, stem, seedling, hairy root and immature/mature leaves. Regulation included transcription factor families, e.g., bHLH, MYB and WRKY mostly induced by ABA and/or JA (or MeJA) and regulated during abiotic or biotic stress. The information of tissue-specific regulation and co-expression of TFs and genes in the TIA pathway can be utilized in manipulating alkaloid biosynthesis in C. roseus.

Keywords: SRA database, bHLH, MYB, WRKY, co-expression

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Authors: Faycal Boughalleb, Raoudha Abdellaoui

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The effect of NaCl stress on root and leaf anatomy was investigated in three Astragalus species grown in 0-300 mM NaCl for 30 days under greenhouse conditions. Root cross section and cortex thickness was reduced under salt stress in both species while A. tenuifolius showed thinner cortex and the root cross section was unchanged. The epidermis stele thickness was unaffected by salinity in A. armatus and A. tenuifolius and was reduced in A. mareoticus with smaller xylem vessel size. In addition, vessel density and wall thickness of xylem was increased under salt conditions in the studies species. The entire lamina and mesophyll of the three species were thinner in salt-stressed plants. A. armatus and A. tenuifolius showed the higher thickness with increased size of the lower epidermis. NaCl (300 mM) reduced leaf water content by 41.5 % in A. mareoticus while it was unchanged in the other species. The size of the vascular bundle increased under salinity in A. tenuifolius leaves and it was unchanged in the other ones. A longer distance between leaf vascular bundle was occurred in A. mareoticus. The effects of NaCl on root and leaf ultrastructure are discussed in relation to the degree of salt resistance of these species. The unchanged biomass production under salt stress confirmed the higher tolerance oft A. tenuifolius to salinity. A. armatus was moderately salt tolerant with decrease of biomass production by 14.2 % while A. mareoticus was considered as salt sensitive plant when the decrease in biomass production reached 56.8%.

Keywords: Astragalus species, leaf ultrastructure, root anatomy, salt stress

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Authors: Ashraf Y. Z. Khalifa, Mohammed A. Almalki

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Medicago sativa (Alfalfa) is an important forage crop legume worldwide including Saudia Arabia due to its high nutritive value. Soil bacteria exist in root or root-nodules of Medicago sativa in either symbiotic relationships or in associations. The aim of the present study was to isolate and characterize endophytic bacteria that live in association with non-nodulated roots of Medicago sativa growing in Al-Ahsaa region, Saudia Arabia. Several bacterial strains were isolated from sterilized roots of Medicago sativa. Strains were characterized using 16S rRNA gene sequences, phylogenetic relationships analysis, morphological and biochemical characteristics. The strains utilized 50% (10 out of 20) of the different chemical substrates contained in the API20E strip. In general, many strains had the ability to ferment/oxidise all the carbohydrate tested except for rhamnose and the polyol carbohydrate, inositol. Comparative sequence analysis of the 16S rDNA gene indicated that the strains were closely related to the genus Bacillus. Furthermore, the growth parameters of Vigna sinensis were enhanced upon single-inoculation of the isolated strains, compared to the uninoculated control plants. The results highlighted that the root-nodules of Medicago sativa harbor non-nodulating bacterial strains that could have significant agricultural applications.

Keywords: Medicago sativa, endophytic bacteria, Pisum sativum, Vigna sinensis

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