Abstract: This study analyses the perceptions of secondary
school students about the accounting profession in Malaysia. Fifty
five form three and form four students who are taking
accounting/commerce subjects were met. Individual-s perception
data were collected through questionnaires. The results at the
secondary school level suggest that the stereotypical negative image
of the accountant ends, with students expressing the positive view of
the work of an accountant. There were also gender differences in
perceiving the accounting profession. Overall, the results of the study
suggest that we are now in line in projecting positive and accurate
perceptions of the accounting profession to secondary school
students.
Abstract: Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons such as unconsciousness, lack of ethical education etc. At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations. It is one of the important tools for understanding on the role played by the natural environment in the economy. It provides adequate data which is highlighted both in the contribution of natural resources to economic well-being as well as the costs imposed by pollution or resource degradation. It can play a critical role as on be a part of the many international environmental organizations such as IUCN, WWF, PADELIA, WRI etc.; as they have been taking many initiatives for ensuring the environmental accouting for our competent survivals. The global state actors have already taken some greening accounting initiatives under the forum of the United Nations Division for Sustainable Dedevolpment, the United Nations Statistical Division, the United Nations Conference on Environment and development known as Earth Summit in Rio de Janeiro, Johannesburg Conference 2002 etc. This study will provide an overview of the environmental accounting education consisting of 25 respondents based on the primary and secondary sources.
Abstract: There is limited evidence from various countries
about the possible impact of various criteria to be used to determine
the scope of the IFRS for SMEs issued in 2009 and, research is
needed in this area. We provide evidence from Romania, an
emerging economy member of the European Union. The aim of this
paper is to analyze in a local setting if size is a relevant factor for
deciding between local and global standards for SMEs. Our results
indicate that size is a moderate indicator of the existence of possible
users interested in financial statements and that there is a difference
between the scopes of the standard determined on various criteria..
Also, we suggest that the international exposure is quite reduced in
the case of SMEs, but is sufficient to suggest that at least some SMEs
would benefit from international comparability of financial
statements
Abstract: The study aims to investigate the impact on board and
audit committee characteristics and firm performance before and
after the revision of MCCG (2007) on GLCs over the period 2005-2010. We used Return on Assets (ROA) as a proxy for firm performance. The data consists of two groups; data collected before
and after the amendments of MCCG (2007). Findings show that
boards of directors with accounting / finance qualifications (BEXP)
are statistically significant with performance for period before the amendments. As for audit committee members with accounting or
finance qualifications (ACEXP), correlation results indicate a
negative association and non-significant results for the years before
amendments. However, the years after the amendments show
positive relationship with highly significant correlations (1%) to ROA. This indicates that the amendments of MCCG 2007 on the
audit committee members- literacy in accounting have impacted the governance structures and performance of GLCs.
Abstract: The purpose of this research was to study the
influence of learning efficiency on local accountants’ job
performance effectiveness. This paper drew upon the survey data
collected from 335 local accountants survey conducted at Nakhon
Ratchasima province, Thailand. The statistics utilized in this paper
included percentage, mean, standard deviation, and regression
analysis. The findings revealed that the majority of samples were
between 31-40 years old, married, held an undergraduate degree, and
had an average income between 10,000-15,000 baht. The majority of
respondents had less than five years of accounting experience and
worked for local administrations. The overall learning efficiency
score was in the highest level while the local accountants’ job
performance effectiveness score was also in the high level. The
hypothesis testing’s result disclosed that learning efficiency factors
which were knowledge, Skill, and Attitude had an influence on local
accountants’ job the performance effectiveness.
Abstract: The role of corporate governance is to reduce the
divergence of interests between shareholders and managers. The role
of corporate governance is more useful when managers have an
incentive to deviate from shareholders- interests. One example of
management-s deviation from shareholders- interests is the
management of earnings through the use of accounting accruals. This
paper examines the association between corporate governance
internal mechanisms ownership concentration, board independence,
the existence of CEO-Chairman duality and earnings management.
Firm size and leverage are control variables. The population used in
this study comprises firms listed on the Tehran Stock Exchange
(TSE) between 2004 and 2008, the sample comprises 196 firms.
Panel Data method is employed as technique to estimate the model.
We find that there is negative significant association between
ownership concentration and board independence manage earnings
with earnings management, there is negative significant association
between the existence of CEO-Chairman duality and earnings
management. This study also found a positive significant association
between control variable (firm size and leverage) and earnings
management.
Abstract: This paper reports a new application of material accounting techniques to characterise and quantify material stocks and flows at the “neighbourhood" scale. The study area is the main campus of the University of New South Wales in Sydney, Australia. The system boundary is defined by the urban structural unit (USU), a typological construct devised to facilitate assessment of the metabolism of urban systems. A streamlined material flow analysis (MFA) was applied to quantify the stocks and flows of key construction materials within the campus USU over time, drawing on empirical data from a major campus development project. The results are reviewed to assess the efficacy of the method in supporting urban environmental evaluation and design practice, for example to facilitate estimation of significant impacts such as greenhouse gas emissions. It is concluded that linking a service (in this case, teaching students) enabled by a given product (university buildings) to the amount of materials used in creating that product offers a potential way to reduce the environmental impact of that service, through more efficient use of materials.
Abstract: Ten percent of the population will develop plantar
fasciitis (PF) during their lifetime. Two million people are treated
yearly accounting for 11-15% of visits to medical professionals.
Treatment ranges from conservative to surgical intervention. The
purpose of this study was to assess the effects of extracorporeal
shockwave therapy (ECSWT) on heel pain, function, range of motion
(ROM), and strength in patients with PF. One hundred subjects were
treated with ECSWT and measures were taken before and three
months after treatment. There was significant differences in visual
analog scale scores for pain at rest (p=0.0001); after activity (p=
0.0001) and; overall improvement (p=0.0001). There was also
significant improvement in Lower Extremity Functional Scale scores
(p=0.0001); ankle plantarflexion (p=0.0001), dorsiflexion (p=0.001),
and eversion (p=0.017),and first metatarsophalangeal joint flexion
(p=0.002) and extension (p=0.003) ROM. ECSWT is an effective
treatment improving heel pain, function and ROM in patients with
PF.
Abstract: Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.
Abstract: To assess the effects of functional protein on osteoblast, Large quantity of high-purity osteoblasts had been cultivated successfully by adopting sequential enzyme digestion. The growth curve of osteoblasts was protracted by cell counting. Proliferation of osteoblasts was assessed by MTT colorimetry. The experimental results show the functional protein can enhance proliferation, the properties of adhesion and discuss the effect of osteopontin on osteoblast.
Abstract: The IFRS for Small and Medium-sized Entities
(SMEs) was issued in July 2009 and currently regulators are
considering various implementation strategies of this standard.
Romania is a member of the European Union since 2007, thus
accounting regulations were issued in order to ensure compliance
with the European Accounting Directives. As the European
Commission rejected recently the mandatory use of IFRS for SMEs,
regulatory bodies from the Member States have to decide if the
standard will affect or not the accounting practices of SMEs from
their countries. Recently IASB invited stakeholders to discuss the
revision of IFRS for SMEs. Empirical studies on the differences and
similarities between national standards and IFRS for SMEs could
inform decision makers on the actual level of convergence in
different countries. The purpose of this paper is to provide empirical
evidences on the convergence of the Romanian regulations with IFRS
for SMEs analyzing the results in the context of the last revisions
proposed to the EU Accounting Directives.
Abstract: Starting with an analysis of the financial and
operational indicators that can be found in the specialised literature,
this study aims to contribute to improvements in the performance
measurement systems used when the unit of analysis is the
manufacturing plant. For this a search was done in the highest impact
Journals of Production and Operations Management and
Management Accounting , with the aim of determining the financial
and operational indicators used to evaluate performance when
Advanced Production Practices have been implemented, more
specifically when the practices implemented are Total Quality
Management, JIT/Lean Manufacturing and Total Productive
Maintenance. This has enabled us to obtain a classification of the two
types of indicators based on how much each is used. For the financial
indicators we have also prepared a proposal that can be adapted to
manufacturing plants- accounting features. In the near future we will
propose a model that links practices implementation with financial
and operational indicators and these two last with each other. We aim
to will test this model empirically with the data obtained in the High
Performance Manufacturing Project.
Abstract: Measuring the complexity of software has been an
insoluble problem in software engineering. Complexity measures can
be used to predict critical information about testability, reliability,
and maintainability of software systems from automatic analysis of
the source code. During the past few years, many complexity
measures have been invented based on the emerging Cognitive
Informatics discipline. These software complexity measures,
including cognitive functional size, lend themselves to the approach
of the total cognitive weights of basic control structures such as loops
and branches. This paper shows that the current existing calculation
method can generate different results that are algebraically
equivalence. However, analysis of the combinatorial meanings of this
calculation method shows significant flaw of the measure, which also
explains why it does not satisfy Weyuker's properties. Based on the
findings, improvement directions, such as measures fusion, and
cumulative variable counting scheme are suggested to enhance the
effectiveness of cognitive complexity measures.
Abstract: The construction industry is the pillar industry in
China, accounting for about 6% of the gross domestic product. Along
with changes in the external environment of the construction industry
in China, the construction firm faces fierce competition. The paper
aims to investigate the relationship between diversified types of
construction firm and its performance in China. Based on generalist
and specialist strategy in organizational ecology, we think a generalist
organization can be applied to an enterprise with diversified
developments, while specialist groups are extended to professional
enterprises .This study takes advantage of annual financial data of
listed construction firm to empirically verify the relationship between
diversification and corporation performance establishing a regression
equation to econometric analysis. We find that: 1) Specialization can
significantly improve the level of profitability of listed construction
firms, and there is a significant positive relationship with corporate
performance; 2) The level of operating performance of listed
construction enterprises which engage in unrelated diversification is
higher than those with related diversification; 3) The relationship
between state-owned construction firms and corporate performance is
negative. The more the year of foundation is, the higher performance
will be; however, the more the year of being listed, the lower
performance will be.
Abstract: CO2 is the primary anthropogenic greenhouse gas,
accounting for 77% of the human contribution to the greenhouse
effect in 2004. In the recent years, global concentration of CO2 in the
atmosphere is increasing rapidly. CO2 emissions have an impact on
global climate change. Anthropogenic CO2 is emitted primarily from
fossil fuel combustion. Carbon capture and storage (CCS) is one
option for reducing CO2 emissions. There are three major approaches
for CCS: post-combustion capture, pre-combustion capture and
oxyfuel process. Post-combustion capture offers some advantages as
existing combustion technologies can still be used without radical
changes on them.
There are several post combustion gas separation and capture
technologies being investigated, namely; (a) absorption, (b)
cryogenic separation, (c) membrane separation (d) micro algal biofixation
and (e) adsorption. Apart from establishing new techniques,
the exploration of capture materials with high separation performance
and low capital cost are paramount importance. However, the
application of adsorption from either technology, require easily
regenerable and durable adsorbents with a high CO2 adsorption
capacity. It has recently been reported that the cost of the CO2
capture can be reduced by using this technology. In this paper, the
research progress (from experimental results) in adsorbents for CO2
adsorption, storage, and separations were reviewed and future
research directions were suggested as well.
Abstract: Non-profit organizations, especially religious-based
institutions, have long played a very important role in society.
Nevertheless, scandals such as inefficient management and the use of
unlawful fundraising activities have raised questions regarding the
governance and accountability of these organizations. As such, the
issues have attracted considerable research interest. However, there is
still limited research on accountability in religious based
organizations, especially in the context of Islamic religious
organizations. Hence, the purpose of this paper is to discuss the
issues of accounting and accountability in religious organizations,
specifically in Islamic religious establishments. The paper starts by
looking at the conventional meaning and concept of accountability.
This is followed by a discussion of the principles of accountability
within the Islamic framework. In so doing, the history of the role of
accounting within Muslim society and also the differences between
the Islamic and conventional view of accountability are reviewed.
Insights gained from previous research on accountability in faith
based organizations are also discussed
Abstract: Precast concrete has been widely adopted in public
housing construction of Hong Kong since the mid-1980s. While
pre-casting is considered an environmental friendly solution, there is
lack of study to investigate the life cycle performance of precast
concrete units. This study aims to bridge the knowledge gap by
providing a comprehensive life cycle assessment (LCA) study for two
precast elements namely façade and bathroom. The results show that
raw material is the most significant contributor of environmental
impact accounting for about 90% to the total impact. Furthermore,
human health is more affected by the production of precast concrete
than the ecosystems.
Abstract: Counting people from a video stream in a noisy environment is a challenging task. This project aims at developing a counting system for transport vehicles, integrated in a video surveillance product. This article presents a method for the detection and tracking of multiple faces in a video by using a model of first and second order local moments. An iterative process is used to estimate the position and shape of multiple faces in images, and to track them. the trajectories are then processed to count people entering and leaving the vehicle.
Abstract: In the field of concepts, the measure of Wu and Palmer [1] has the advantage of being simple to implement and have good performances compared to the other similarity measures [2]. Nevertheless, the Wu and Palmer measure present the following disadvantage: in some situations, the similarity of two elements of an IS-A ontology contained in the neighborhood exceeds the similarity value of two elements contained in the same hierarchy. This situation is inadequate within the information retrieval framework. To overcome this problem, we propose a new similarity measure based on the Wu and Palmer measure. Our objective is to obtain realistic results for concepts not located in the same way. The obtained results show that compared to the Wu and Palmer approach, our measure presents a profit in terms of relevance and execution time.
Abstract: The purpose of this paper is to contribute to the body
of knowledge in the area of management accounting, particularly
performance measurement systems within the BSC framework, by
investigating empirically the extent of multiple performance
measures usage and their effects on the financial performance of
Jordanian banks in the branches level. Nevertheless, the result of this
study shows that the non-financial measures usages, particularly,
customer oriented indicators and product/ service oriented indicators,
appears to be important as it enhances firm performance.
Remarkably, the findings reveal that there is positive relationship
between the usages of multiple performance measures via overall
BSC measures and financial performance in the branches level.