How numeracy mediates cash flow format preferences: A worldwide study

688 students from 9 countries on 5 continents participated in this research. The objective was to ascertain what effects, if any, using the direct or indirect format for the operating activities section of the cash flow statement has, if any, on a loan decision and on the ratings of various attributes of the cash flow statement. Students were pretested on their accounting skills with a few simple calculations, then asked to make the loan decision and finally requested to give their opinion of the financial statements in general and of the statement of cash flows in particular. Format had only a minor effect on the loan decision itself but significantly more favorable comments on user friendliness were received on the direct format than on the indirect. Significant differences were found, however, as regards the loan decisions between the students who had correctly done the calculations and those who had not, to such a degree that the effects of innumeracy became the main contribution to knowledge of this research. We find that the ability to perform accurate calculations, a fundamental foundation of financial numeracy, has an effect on financial decision making that has been ignored in previous studies of financial statement users and uses. This has significant implications for accounting and investing practice, and opens up an important field of research in accounting which can learn from what has already been studied on the effects of innumeracy in the health management field. © 2018 Elsevier Lt

Analysis of Congruency Effects of Corporate Responsibility Code Implementation on Corporate Sustainability in Bio-Economy

The present study attempts at providing an overview of the congruency effect of social reporting on corporate sustainability in bio-economy. The paper was structured to identify the main congruency forces that can constitute both the strategic and operational dimensions linked to the implementation of a corporate responsibility code within companies from the bio-economy sector. Research has shown that the congruency effect is stronger when companies report a greater tendency towards social reporting and pay more attention to the relationships with stakeholders. Moreover, the results of the study aimed to shed a new light on the role of a company's social identity both in its internal process and in consolidating its position in the market by using CSR reporting elements

How numeracy mediates cash flow format preferences: A worldwide study

688 students from 9 countries on 5 continents participated in this research. The objective was to ascertain what effects, if any, using the direct or indirect format for the operating activities section of the cash flow statement has, if any, on a loan decision and on the ratings of various attributes of the cash flow statement. Students were pretested on their accounting skills with a few simple calculations, then asked to make the loan decision and finally requested to give their opinion of the financial statements in general and of the statement of cash flows in particular. Format had only a minor effect on the loan decision itself but significantly more favorable comments on user friendliness were received on the direct format than on the indirect. Significant differences were found, however, as regards the loan decisions between the students who had correctly done the calculations and those who had not, to such a degree that the effects of innumeracy became the main contribution to knowledge of this research. We find that the ability to perform accurate calculations, a fundamental foundation of financial numeracy, has an effect on financial decision making that has been ignored in previous studies of financial statement users and uses. This has significant implications for accounting and investing practice, and opens up an important field of research in accounting which can learn from what has already been studied on the effects of innumeracy in the health management field

CIGR E-Journal Volume 9

Rosana G. Moreira, Editor-in-Chief; Texas A&M UniversityThis is Volume 9 (2007) of the International Commission of Agricultural Engineering (CIGR, Commission Internationale du Genie Rural) E-Journal: Peer Reviewed Original Research Articles: 1.) T. Philip and I. Itodo. (EE 06 010 Philip corrected final 30Jan2007.pdf) Nomograph for Determining Temperatures in Anaerobic Digesters from Ambient Temperatures in the Tropics. Manuscript EE 06 010. Vol. IX. January, 2007. 2.) A. Olorunnisola. (EE 06 006 Olorunnisola final 20Feb2007.pdf) Production of Fuel Briquettes from Waste Paper and Coconut Husk Admixtures. Manuscript EE 06 006. Vol. IX. February, 2007. 3.) D. Bochtis, S. Vougioukas, C.Tsatsarelis, and Y. Ampatzidis. (PM 06 021 Dionysis final 22Feb2007.pdf) Field Operation Planning for Agricultural Vehicles: A Hierarchical Modeling Framework. Manuscript PM 06 021. Vol. IX. February, 2007. 4.) S. Manuwa and O. Ademosun. (PM 06 016 Manuwa final 28Feb2007.pdf) Draught and Soil Disturbance of Model Tillage Tines Under Varying Soil Parameters. Manuscript PM 06 016. Vol. IX. March, 2007. 5.) T. Ewemoje. (LW 06 018 Ewemoje final 12March2007.pdf) Variable Irrigation Scheduling Effects on Growth Parameters of Celosia Argentea in Humid Tropical Environment. Manuscript LW 06 018. Vol. IX. March, 2007. 6.) N. Starcevic, M. Bux, T. Rohr, K.Lutz, M. Kostadinov, S. Ritterbusch, and J. Muller. (PM 07 010 Starcevic final 27March2007.pdf) Development of a Robot for Biomass Handling in a Solar Greenhouse Dryer. Manuscript PM 07 010. Vol. IX. March, 2007. 7.) S. Mansoor and G. Tiwari. (BC 06 002 Saleh Alhawtri final 21Mar2007.pdf) Modeling and Experimental Validation of Total Solar Fraction for Even Span Greenhouses by Shadow Area Concept. Manuscript BC 06 002. Vol. IX. March, 2007. 8.) Y. Sun, Y. Lin, K. Zhao, and Y. Lu. (FP 06 006 Lin final 14Feb2007.pdf) Mathematical Modeling of Gas-solid Flow in Turbine Reactor. Manuscript FP 06 006. Vol. IX. March, 2007. 9.) P. Rajkumar, R. Kailappan, R. Viswanathan, K. Parvathi, G.S.V. Raghavan and V. Orsat. (FP 06 024 Rajkumar final 17March2007.pdf) Thin Layer Drying Study on Foamed Mango Pulp. Manuscript FP 06 024. Vol. IX. March, 2007. 10.) R. N. Singh, S. P. Singh and B. S. Pathak. (EE 06 014 Singh-Pathak final 28March2007.pdf) Performance of Renewable Fuel Based CI Engine. Manuscript EE 06 014. Vol. IX. April, 2007. 11.) K. N. Patil, R. L. Huhnke, and D. D. Bellmer. (EE 06 016 Patil final 30March2007.pdf) Influence of Internal Baffles on Mixing Characteristics of Biomass in a Fluidized Sand Bed. Manuscript EE 06 016. Vol. IX. April, 2007. 12.) D. Tooy and H. Murase. (IT 07 002 Tooy-Murase final 10April2007.pdf) Behavioral Interest Identification for Farm Mechanization Development using Path Analysis and Neuro-fuzzy Models. Manuscript IT 07 002. Vol. IX. April, 2007. 13.) F. Sharmin and M. Rahman. (FP 06 009 Sharmin final 9April2007.pdf) Isolation and Characterization of Protease producing Bacillus strain FS-1. Manuscript FP 06 009. Vol. IX. April, 2007. 14.) F. Sharmin, S.K. Rakshit, and H.P.W. Jayasuriya. (FP 06 019 Sharmin final 9April2007.pdf) Enzyme Immobilization on Glass Surface for the Development of Phosphate Detection Biosensors. Manuscript FP 06 019. Vol. IX. April, 2007. 15.) S. D. Hafner and J.J. Bisogni. (EE 06 008 Hafner final 26April2007.pdf) A Simple Method for Measurement of Inorganic Carbon Concentration and Carbonate System Alkalinity in Anaerobic Digesters. Manuscript EE 06 008. Vol. IX. April, 2007. 16.) P.K. Gupta, Rakesh Kumar, B.S. Panesar, and V.K. Thapar. (EE 06 017 Gupta final 24April2007.pdf) Parametric Studies on Bio-diesel prepared from Rice Bran Oil. Manuscript EE 06 017. Vol. IX. April, 2007. 17.) M.R. Mostofi, R.G. Godwin, M.J.O'Dogherty, and S. Minaei. (PM 06 031 Mostofi corrected final 30June2007.pdf) Investigations on Performance of a Continuous Mass Flow Rate Measurement System for Potato Harvesting. Manuscript PM 06 031. Vol. IX. May, 2007. 18.) T. Hoffmann, P. Maly and Ch. Furll. (FP 06 014 Hoffmann final 20May2007.pdf) Ventilation of Potatoes in Storage Boxes. Manuscript FP 06 014. Vol. IX. May, 2007. 19.) T. Hoffmann, P. Maly, and Ch. Furll. (FP 06 015 Hoffmann final 20May2007.pdf) Soil Spread in Potato Storage Boxes Filled on the Potato Harvester. Manuscript FP 06 015. Vol. IX. May, 2007. 20.) A. Aragon Ramirez , A. Oida, H. Nakashima, J. Miyasaka, and K. Ohdoi. (PM 07 002 Aragon final 24May2007.pdf) Mechanization Index and Machinery Energy Ratio Assessment by means of an Artificial Neural Network: a Mexican Case Study. Manuscript PM 07 002. Vol. IX. May, 2007. 21.) R. R. Pechon, N. Ito, K. Kito and H. Jinyama. (PM 07 005 Pechon final 23May2007.pdf) Effect of Hand Tractor Implements on Soil Physical Properties in Upland Conditions. Manuscript PM 07 005. Vol. IX. May, 2007. 22.) M. Konstantinovic, S. Wockel, P. Schulze Lammers, J. Sachs and M. Martinov. (IT 06 003 Lammers final 21May2007.pdf) Detection of Root Biomass using Ultra Wideband Radar - an Approach to Potato Nest Positioning. Manuscript IT 06 003. Vol. IX. May, 2007. 23.) M. A. Eltawil and D.V.K. Samuuel. (EE 06 003 Eltawil final 31May2007.pdf) Vapour Compression Cooling System Powered By Solar PV Array for Potato Storage. Manuscript EE 06 003. Vol. IX. May, 2007. 24.) N. Kumari, G. Tiwari, and M. Sodha. (EE 06 011 Tiwari final 14June2007.pdf) Performance Evaluation of Greenhouse Having Passive or Active Heating in Different Climatic Zones of India. Manuscript EE 06 011. Vol. IX. May, 2007. 25.) V. Carvalho, R. A. Bucklin, J. K. Shearer, L. Shearer, I. A. Naas, M. Mollo Neto, S.R.L. Souza, and V. Massafera Jr. (BC 06 006 Carvalho final 3June2007.pdf) Dairy Cattle Linear and Angular Kinematics during the Stance Phase. Manuscript BC 06 006. Vol. IX. June, 2007. 26.) W. Burubai, and G. Dagogo. (BC 06 008 Burubai final 7June2007.pdf) Comparative Study of Inhibitors on the Corrosion of Mild Steel Reinforcement in Concrete. Manuscript BC 06 008. Vol. IX. June, 2007. 27.) W. Burubai, A.J.Akor, M.T. Lilly, and D.T. Ayawari. (BC 06 009 Burubai final 7June2007.pdf) An Evaluation of Septic Tank Performance in Bayelsa State, Nigeria. Manuscript BC 06 009. Vol. IX. June, 2007. 28.) D.A. Adetan, L.O. Adekoya and K. A. Oladejo. (PM 06 027 Adetan final 7June2007.pdf) An Improved Pole-and-Knife Method of Harvesting Oil Palms. Manuscript PM 06 027. Vol. IX. June, 2007. 29.) M. Heinloo. (IT 07 001 Heinloo final 5June2007.pdf) A Virtual Reality Technology - Based Method for the Study of the Working Process of a Blueberry Harvester's Picking Reel. Manuscript IT 07 001. Vol. IX. June, 2007. 30.) S. Jekayinfa. (EE 07 002 Jekayinfa final 12June2007.pdf) Ergonomic Evaluation and Energy Requirements of Bread-baking Operations in South Western Nigeria. Manuscript EE 07 002. Vol. IX. June, 2007. 31.) P.K. Adapa, G.J. Schoenau, L.G. Tabil, E.A. Arinze, A.K. Singh and A.K. Dalai. (FP 07 003 Adapa final 16June2007.pdf) Customized and Value-added High Quality Alfalfa Products: A New Concept. Manuscript FP 07 003. Vol. IX. June, 2007. 32.) S. J. Ojolo and B. S. Ogunsina. (PM 06 030 Ojolo final 12June2007.pdf) Development of a Cashew Nut Cracking Device. Manuscript PM 06 030. Vol. IX. June, 2007. 33.) Prastowo, S. Hardjoamidjojo, B. Pramudya, K. Murtilaksono. (LW 07 013 Prastowo final 15June2007.pdf) Performance of Shallow Groundwater Irrigation Schemes in Nganjuk-East Java, Indonesia. Manuscript LW 07 013. Vol. IX. June, 2007. 34.) J. Lungkapin, V. M. Salokhe, R. Kalsirisilp, and H. Nakashima. (PM 07 008 Salokhe final 23July2007.pdf) Development of a Stem Cutting Unit for a Cassava Planter. Manuscript PM 07 008. Vol. IX. July, 2007. 35.) O.J. Alamu, M. A. Waheed, and S. O. Jekayinfa. (EE 07 009 Alamu final 24June2007.pdf) Alkali-catalysed Laboratory Production and Testing of Biodiesel Fuel from Nigerian Palm Kernel Oil. Manuscript EE 07 009. Vol. IX. July, 2007. 36.) P. Amirante, P. Catalano, F. Giametta, A. Leone, and G. Montel. (PM 07 012 Giametta final 5July2007.pdf) Vibration Analysis of an Olive Mechanical Harvesting System. Manuscript PM 07 012. Vol. IX. July, 2007. 37.) Y. Mijinyawa, E. B. Lucas and F. O. Adegunloye. (BC 07 002 Mijinyawa final 29August2007.pdf) Termite Mound Clay as Material for Grain Silo Construction. Manuscript BC 07 002. Vol. IX. July, 2007. 38.) W. Spreer, M. Hegele, Z. Czaczyk, V. Romheld, F. Bangerth and J. Muller. (LW 07 019 Spreer final 23July2007.pdf) Water Consumption of Greenhouse Lychee Trees under Partial Rootzone Drying. Manuscript LW 07 019. Vol. IX. July, 2007. 39.) A. J. Farinde, O. K. Owolarafe, and O. I. Ogungbemi. (MES 07 002 Owolarafe final 31July2007.pdf) An Overview of Production, Processing, Marketing and Utilisation of Okra in Egbedore Local Government Area of Osun State, Nigeria. Manuscript MES 07 002. Vol. IX. July, 2007. 40.) O. B. Adeboye and O. A. Michael. (LW 07 007 Adeboye final 31July2007.pdf) Performance of Probability Distributions and Plotting Positions in Estimating the Flood of River Osun at Apoje Sub-basin, Nigeria. Manuscript LW 07 007. Vol. IX. July, 2007. 41.) H. E. Igbadun, H. F. Mahoo, A.K.P.R. Tarimo and B. A. Salim. (LW 06 015 Igbadun final 3August2007.pdf) Simulation of Moisture Dynamics of the Soil Profile of a Maize Crop under Deficit Irrigation Scheduling. LW 06 015. Vol. IX. July, 2007. 42.) N. Tadesse and E. Bekelle. (LW 06 017 Tadesse final 4August2007.pdf) The Productivity of Shallow Wells Groundwater in Agriculture and Interacting Systems: A Case Study at Debre Kidane Watershed, Eastern Tigray, Northern Ethiopia. Manuscript LW 06 017. Vol. IX. July, 2007. 43.) H. Ortiz-Laurel and P.A. Cowell. (PM 07 001 Ortiz-Laurel final 21August2007.pdf) Power Output Measurement on Draught Horses. Manuscript PM 07 001. Vol. IX. August, 2007. 44.) K. J. Simonyan, A. M. EL-Okene, and Y.D. Yiljep. (FP 07 008 Kayode final 13August2007.pdf) Some Physical Properties of Samaru Sorghum 17 Grains. Manuscript FP 07 008. Vol. IX. August, 2007. 45.) M. O. Ngadi and D-K. Hwang. (FP 04 004 Ngadi final 13August2007.pdf) Modelling Heat Transfer and Heterocyclic Amines Formation in Meat Patties during Frying. Manuscript FP 04 004. Vol. IX. August, 2007. 46.) M.D. Shaw and L.G. Tabil. (FP 07 006 Shaw corrected final 4Dec2007.pdf) Compression, Relaxation, and Adhesion Properties of Selected Biomass Grinds. Manuscript FP 07 006. Vol. IX. August, 2007. 47.) P. K. Jain and P. K. Nema. (FP 07 001 Nema final 17August07.pdf) Processing of Pulp of Various Cultivars of Guava (Psidium guajava L.) for Leather Production. Manuscxript FP 07 001. Vol. IX. August, 2007. 48.) M. Keramat Jahromi, A. Jafari, S. Rafiee, A. R. Keyhani, R. Mirasheh and S.S. Mohtasebi. (FP 07 019 Keramat revised final 7October2007.pdf) Some Physical properties of Date Fruit (cv. Lasht). Manuscript FP 07 019. Vol. IX. August, 2007. 49.) R. Malla, Y. Tanaka, K. Mori and K.L. Totawat. (LW 07 006 Malla final 18August2007.pdf) Effect of Short-term Sewage Irrigation on Chemical Build Up in Soils and Vegetables. Manuscript LW 07 006. Vol. IX. August, 2007. 50.) V. K. Tewari, R. Ailavadi, K. N. Dewangan and S. Sharangi. (MES 05 004 Dewangan-Tewari corrected final 6Oct2007.pdf) Rationalized Database of Indian Agricultural Workers for Equipment Design. Manmuscript MES 05 004. Vol. IX. August, 2007. 51.) Y. Lan, X. Lin, M.F. Kocher, W.C. Hoffmann. (IT 06 005 Lan final 4Sept2007.pdf) Development of a PC-based Data Acquisition and Control System. Manuscript IT 06 005. Vol. IX. August, 2007. 52.) P. Tassinari, D. Torreggiani, G. Paolinelli, S. Benni. (LW 07 020 Tassinari final 29August2007.pdf) Rural Buildings and their Integration in Landscape Management. Manuscript LW 07 020. Vol. IX. August, 2007. 53.) A. Isaac Bamgboye and A.O.D. Adejumo. (EE 06 015 Bamgboye final 6Sept2007.pdf) Development of a Sunflower Oil Expeller. Manuscript EE 06 015. Vol. IX. September, 2007. 54.) H. Zhu, Y. Lan, M.C. Lamb and C. L. Butts. (LW 07 005 Zhu final 5Sept2007.pdf) Corn Nutritional Properties and Yields with Surface Drip Irrigation in Topographically Variable Fields. Manuscript LW 07 005. Vol. IX. September, 2007. 55.) M.S. Mirjat, M. Rodgers, and P. Gibbons. (LW 06 022 Mirjat final 6Sept2007.pdf) Appropriate Slurry Application Rates and Timings: A Management Tool to Reduce Nitrate Leaching towards Groundwater. Manuscript LW 06 022. Vol. IX. September, 2007. 56.) C. S. Ima and D. D. Mann. (BC 07 005 Mann final 7Sept2007.pdf) Physical Properties of Woodchip: Compost Mixtures used as Biofilter Media. Manuscript BC 07 005. Vol. IX. September, 2007. 57.) C.N.U. Eke, S.N. Asoegwu and G.I. Nwandikom. (FP 07 014 Asoegwu final 9Sept2007.pdf) Some Physical Properties of Jackbean Seed (Canavalia ensiformis). Manuscript FP 07 014. Vol. IX. September, 2007. 58.) J. Yuan and Y. Lan. (PM 07 009 Yuan-Lan final 6Sept2007.pdf) Development of an Improved Cereal Stripping Harvester. Manuscript PM 07 009. Vol. IX. September, 2007. 59.) L. Ferreira, T. Yanagi Junior, I. Naas and M. Lopes. (IT 06 004 Yanagi-Naas final 11Sept2007.pdf) Development of Algorithm Using Fuzzy Logic to Predict Estrus in Dairy Cows: Part I. Manuscript IT 06 004. Vol. IX. September, 2007. 60.) R. Karoonboonyanan, V.M. Salokhe, T. Niyamapa and Hiroshi Nakashima. (PM 07 018 Salokhe final 28Sept2007.pdf) Vibration Effects on the Performance of a Single-Shank Subsoiler. Manuscript PM 07 018. Vol. IX. September, 2007. 61.) B. S. Blackmore, H.W. Griepentrog, S. Fountas, T.A. Gemtos. (PM 06 032 Fountas-Blackmore final 25Sept2007.pdf) A Specification for an Autonomous Crop Production Mechanization System. Manuscript PM 06 032. Vol. IX. September, 2007. 62.) S. Fountas, B. S. Blackmore, S. Vougioukas, L. Tang, C. G. Sorensen, and R. Jorgensen. (PM 07 006 Blackmore final 2Oct2007.pdf) Decomposition of Agricultural Tasks into Robotic Behaviours. Manuscript PM 07 006. Vol. IX. October, 2007. 63.) R. Yadav and S. Pund. (PM 07 022 Yadav final 18Oct2007.pdf) Development and Ergonomic Evaluation of Manual Weeder. Manuscript PM 07 022. Vol. IX. October, 2007. 64.) M. Keramat Jahromi, S. Rafiee, R. Mirasheh, A. Jafari, S.S. Mohtasebi, and M. Ghasemi Varnamkhasti. (FP 07 029 Keramat revised final 26Nov2007.pdf) Mass and Surface Area Modeling of Bergamot (Citrus medica) Fruit with Some Physical Attributes. Manuscript FP 07 029. Vol. IX. October, 2007. 65.) S. Agostini. (MES 07 001 Agostini final 8Oct2007.pdf) Learning Sustainability of Rural Tourism: Farm Competitiveness and Landscape Health Risk Assessment. Manuscript MES 07 001. Vol. IX. October, 2007. 66.) S. K. Chapagain, G. Du Laing, M. Verloo, S. Shrestha and F. Kazama. (LW 07 009 Chapagain final 5Oct2007.pdf) Monitoring of Arsenic Occurrence in Intertidal Sediments of River Scheldt (Belgium). Manuscript LW 07 009. Vol. IX. October, 2007. 67.) J. Uziak and I. A. Loukanov. (PM 07 019 Uziak final 16Oct2007.pdf) Performance Evaluation of Commonly Used Oil Ram Press Machines. Manuscript PM 07 019. Vol. IX. October, 2007. 68.) M.S. Sevda and N.S. Rathore. (EE 07 001 Sevda final 29Oct2007.pdf) Studies on Semi-Cylindrical Solar Tunnel Dryer for Drying Di-basic Calcium Phosphate. Manuscript EE 07 001. Vol. IX. October, 2007. 69.) F. Oluwole, A. Abdulrahim and R. Olalere. (PM 07 007 Oluwole final 29Oct2007.pdf) Evaluation of Some Centrifugal Impaction Devices for Shelling Bambara Groundnut. Manuscript PM 07 007. Vol. IX. October, 2007. 70.) F. Oluwole, N. Aviara, and M. Haque. (FP 07 002 Aviara final 22Oct2007.pdf) Effect of Moisture Content and Impact Energy on the Crackability of Sheanut. Manuscript FP 07 002. Vol. IX. October, 2007. 71.) M. A. Eltawil and D.V.K. Samuel. (EE 07 008 Eltawil final 30Oct2007.pdf) Performance and Economic Evaluation of Solar Photovoltaic Powered Cooling System for Potato Storage. Manuscript EE 07 008. Vol. IX. November, 2007. 72.) O.K. Owolarafe and C. Arumughan. (MES 07 003 Owolarafe final 7Nov2007.pdf) Technological Capability of Palm Oil Mills under the Contract-Growers Scheme in India. Manuscript MES 07 003. Vol. IX. November, 2007. 73.) S.E. Obetta, O.J. Ijabo and A.A. Satimehin. (FP 07 017 Obetta final 7Nov2007.pdf) Evaluation of a Ventilated Underground Storage for Cocoyams (Taro). Manuscript FP 07 017. Vol. IX. November, 2007. 74.) X. Zheng and Y. Lan. (FP 07 023 Zheng final 23Nov2007.pdf) Effects of Drying Temperature and Moisture Content on Rice Taste Quality. Manuscript FP 07 023. Vol. IX. November, 2007. 75.) S. Nayak, M.K. Ghosal and G.N. Tiwari. (EE 07 015 Nayak final 17Dec2007.pdf) Performance of Winter Greenhouse Coupled with Solar Photovoltaic and Earth Air Heat Exchanger. Manuscript EE 07 015. Vol. IX. November, 2007. 76.) T.Y. Tunde-Akintunde and B.O. Akintunde. (FP 07 021 Tunde-Akintunde final 29Nov2007.pdf) Effect of Moisture Content and Variety on Selected Physical Properties of Beniseed. Manuscript FP 07 021. Vol. IX. November, 2007. 77.) T.Y. Tunde-Akintunde, B.O. Akintunde and O.J. Oyelade. (FP 07 022 Tunde-Akintunde Melon final 29Nov2007.pdf) Effect of Moisture Content on Terminal Velocity, Compressive Force and Frictional Properties of Melon Seeds. Manuscript FP 07 022. Vol. IX. November, 2007. 78.) H. Q. Wang and P. Chen. (IT 07 005 Wang final 25Nov2007.pdf) Fault Diagnosis of Centrifugal Pump Using Symptom Parameters in Frequency Domain. Manuscript IT 07 005. Vol. IX. November, 2007. 79.) A.A. M. Haque, H. P. W. Jayasuriya, V. M. Salokhe, N.K. Tripathi and P. Parkpian. (LW 07 022 Jayasuriya-Salokhe final 28Nov2007.pdf) Assessment of Influence and Inter-Relationships of Soil Properties in Irrigated Rice Fields of Bangladesh by GIS and Factor Analysis. Manuscript LW 07 022. Vol. IX. November, 2007. 80.) J.A. Hogan, D.G. Watson, and T.V. Harrison. (PM 07 017 Watson final 28Nov2007.pdf) Data Points and Duration for Estimating Fuel Consumption of a LPG Engine. Manuscript PM 07 017. Vol. IX. November, 2007. 81.) P.G. Oguntunde, O.J. Olukunle, O.A. Ijatuyi, and A.A. Olufayo. (LW 06 019 Oguntunde final 28Nov07.pdf) A Semi-Empirical Model for Estimating Surface Albedo of Wetland Rice Field. Manuscript LW 06 019. Vol. IX. November, 2007. 82.) S. Sule, M.G. Yisa, and C.N. Ohanwe. (PM 07 029 Sule final 7Dec2007.pdf) Effect of Ploughing Speed on Stress Development on the Steyr Tractor Lift System on Clay Loam Soil Of Bauchi-Nigeria in the Northern Guinea Savannah. Manuscript PM 07 029. Vol. IX. November, 2007. 83.) S. Sule, J. S. Jatau, and M. G. Yisa. (PM 07 030 Sule final 28Nov2007.pdf) Development of a Model Stress Equation for the Steyr Tractor Lift System. Manuscript PM 07 030. Vol. IX. November, 2007. 84.) J. S. Alakali and A. A. Satimehin. (FP 07 005 Satimehin final 29Nov2007.pdf) Moisture Adsorption Characteristics of Bambara Groundnut (Vigna subterranea) Powders. Manuscript FP 07 005. Vol. IX. November, 2007. 85.) P. Tassinari, D. Torreggiani, and S. Benni. (MES 07 005 Tassinari final Part I 3Dec2007.pdf) Agriculture and Development Processes: Critical Aspects, Potential and Multilevel Analysis of Periurban Landscapes. Part I. Manuscript MES 07 005. Vol. IX. November, 2007. 86.) P. Tassinari, D. Torreggiani, and S. Benni. (MES 07 006 Tassinari final Part II 7Dec2007.pdf) Periurban Landscapes: Critical Aspects, Potential and Multilevel Analysis of Development Processes. Part II. Manuscript MES 07 006. Vol. IX. November, 2007. 87.) H. Tanaka, A. Oida , M. Daikoku, K. Inooku, O. Sumikawa, Y. Nagasaki and M. Miyazaki. (PM 05 010 Tanaka final 3Dec2007.pdf) DEM Simulation of Soil Loosening Process Caused by a Vibrating Subsoiler. Manuscript PM 05 010. Vol. IX. November, 2007. 88.) M. Fadel. (IT 07 003 Fadel final 26Dec2007.pdf) Date Fruits Classification Using Probabilistic Neural Networks. Manuscript IT 07 003. Vol. IX. December, 2007. 89.) M.Z. Hossain, and T. Sakai. (LW 07 011 Hossain final 18Dec2007.pdf) A Study on Pullout Behavior of Reinforcement Due to Variation of Water Content of Soil. Manuscript LW 07 011. Vol. IX. December, 2007. 90.) O.J. Alamu, M.A. Waheed, S.O. Jekayinfa, and T.A. Akintola. (EE 07 018 Alamu final 3Jan2008.pdf) Optimal Transesterification Duration for Biodiesel Production from Nigerian Palm Kernel Oil. Manuscript EE 07 018. Vol. IX. December, 2007. 91.) R. Remesan, M.S. Roopesh, N. Remya and P.S. Preman. (PM 07 011 Remesan final 4Jan2008.pdf) Wet Land Paddy Weeding - A Comprehensive Comparative Study from South India. Manuscript PM 07 011. Vol. IX. December, 2007. Automation Technology for Off-Road Equipment - 2006: (ATOE 07 Preface Auernhammer-Ehrl 21July2007.pdf) Preface to Special Section "ATOE 2006". Vol. IX. July, 2007. 1.) D. Bochtis, S. Vougioukas, C. Tsatsarelis, and Y. Ampatzidis. (ATOE 07 001 Bochtis 11July2007.pdf) Optimal Dynamic Motion Sequence Generation for Multiple Harvesters. Manuscript ATOE 07 001. Vol. IX. July, 2007. 2.) M. Ehrl and H. Auernhammer. (ATOE 07 002 Ehrl 11July2007.pdf) X-By-Wire via ISOBUS Communication Network. Manuscript ATOE 07 002. Vol. IX. July, 2007. 3.) R. Freimann. (ATOE 07 003 Freimann 11July2007.pdf) A Basic Approach to Implement Guided Tractor Control. Manuscript ATOE 07 003. Vol. IX. July, 2007. 4.) M. Gavric and M. Martinov. (ATOE 07 004 Gavric 11July2007.pdf) Low Cost GPS-Based System for Site-Specific Farming at Flat Terrains - Case Study. Manuscript ATOE 07 004. Vol. IX. July, 2007. 5.) H. W. Griepentrog, M. Noerremark, J. Nielsen, and J. S. Ibarra. (ATOE 07 005 Griepentrog 11July2007.pdf) Autonomous Inter-Row Hoeing using GPS-based side-shift control. Manuscript ATOE 07 005. Vol. IX. July, 2007. 6.) R.N. Jorgensen, C.G. Sorensen, J. Maagaard, I. Havn, K. Jensen, H.T. Sogaard, and L.B. Sorensen. (ATOE 07 006 Jorgensen 11July2007.pdf) HortiBot: A System Design of a Robotic Tool Carrier for High-tech Plant Nursing. Manuscript ATOE 07 006. Vol. IX. July, 2007. 7.) J. Lenz, R. Landman, and A. Mishra. (ATOE 07 007 Lenz 11July2007.pdf) Cu