The Influence of Cultural Values on Accounting Practice in Nigeria

Purpose:This study aims at examining culture’s influence on accounting practice in Nigeria. Design/Methodology:A survey of accountants in south-eastern Nigeria was carried out. A total number of 97 respondents comprising accountants and auditors in public and private practice were sampled. The Primary data were collected with the aid of a structured 5-point likert scale questionnaire, administered in two phases: first was the administration of the questionnaire on cultural values and secondly the administration of the questionnaire on varying specific issues of the study. Multiple Regression Techniques (MRT) was used in analyzing the primary data. Findings:The model results showed that cultural values had a significant predictive power in determining the choice of techniques and behaviour of accountants in the discharge of their duties. Secondly, that cultural values influence the enforcement and application of accounting standards in Nigeria. Thirdly, cultural values will significantly influence the way auditors’ carry out an audit assignment in Nigeria. Recommendations: To ensure a favourable IFRS/Global Reporting Standard adoption the IASB should consider the cultural values of varying countries rather than just the individualistic culture of developed nations. A breakdown of structural and organisational hierarchy to tackle the high power distance in Nigerian organisations. The inclusion of more countries representing varying national cultures in the IASB governing council

Utilizing Strategic Management Accounting Techniques (SMATs) for Sustainability Performance Measurement

Purpose: The main objective of this study is to determine whether the utilization of strategic management accounting techniques is capable of providing managers with information for corporate sustainability performance. Design/methodology/approach: A survey was carried out using self-administered questionnaires on a sample of eighty-one accountant distributed across product-sector organisations. The questionnaire was used to gather primary data from respondents. Multiple regression technique was used as the main statistical tool of analysis. Findings: Our findings revealed that sustainability performance measurement is a multi-faceted activity, requiring managers to implement strategic techniques capable of capturing information from diverse areas of corporate environmental and social performance in order to enable them  identify, accumulate  and manage environmental and social costs related to product development and manufacture.Research limitations/implications:The study used a purposive sampling method, which focused on respondents that agreed to the use of at least one strategic management accounting tool in their organization. However, Specific contextual studies should be carried out to identify which particular strategic management accounting techniques provide the needed information for economic, environmental and social decision-making areas in other organisational categories. Practical implications:The findings enumerate the need for managers to employ strategic management accounting techniques to enable them identify, accumulate, and manage social and environmental costs of their activities.Originality/value:The study focuses on the utility of strategic management accounting techniques by addressing the inherent measurement and management complexities experienced by managers in measuring and reporting sustainability performance. Keywords: Strategic Management Accounting; Utilization; Techniques

Global Incidence and mortality of oesophageal cancer and their correlation with socioeconomic indicators temporal patterns and trends in 41 countries

Oesophageal cancers (adenocarcinomas [AC] and squamous cell carcinomas [SCC]) are characterized by high incidence/mortality in many countries. We aimed to delineate its global incidence and mortality, and studied whether socioeconomic development and its incidence rate were correlated. The age-standardized rates (ASRs) of incidence and mortality of this medical condition in 2012 for 184 nations from the GLOBOCAN database; national databases capturing incidence rates, and the WHO mortality database were examined. Their correlations with two indicators of socioeconomic development were evaluated. Joinpoint regression analysis was used to generate trends. The ratio between the ASR of AC and SCC was strongly correlated with HDI (r = 0.535 [men]; r = 0.661 [women]) and GDP (r = 0.594 [men]; r = 0.550 [women], both p < 0.001). Countries that reported the largest reduction in incidence in male included Poland (Average Annual Percent Change [AAPC] = −7.1, 95%C.I. = −12,−1.9) and Singapore (AAPC = −5.8, 95%C.I. = −9.5,−1.9), whereas for women the greatest decline was seen in Singapore (AAPC = −12.3, 95%C.I. = −17.3,−6.9) and China (AAPC = −5.6, 95%C.I. = −7.6,−3.4). The Philippines (AAPC = 4.3, 95%C.I. = 2,6.6) and Bulgaria (AAPC = 2.8, 95%C.I. = 0.5,5.1) had a significant mortality increase in men; whilst Columbia (AAPC = −6.1, 95%C.I. = −7.5,−4.6) and Slovenia (AAPC = −4.6, 95%C.I. = −7.9,−1.3) reported mortality decline in women. These findings inform individuals at increased risk for primary prevention

Thermodynamic processes on a semiconductor surface during in-situ multi-beam laser interference patterning

Laser interference has been widely used to produce one-dimensional gratings and more recently has shown great potential for two-dimensional patterning. In this study, the authors examine by simulation, its application to in-situ patterning during materials growth. To understand the potential, it is important to study the surface processes resulting from the laser-matter interaction which have a key influence on the resulting growth mechanisms. In this work, the intensity distribution and the laser-semiconductor interaction resulting from four-beam interference patterns are analysed by numerical simulations. In particular, the authors derive the time and spatially dependent thermal distribution along with the thermal-induced desorption and surface diffusion. The results provide a crucial understanding of the light-induced thermal profile and show that the surface temperature and the surface adatom kinetics can be controlled by multi-beam pulsed laser interference patterning due to photothermal reactions. The approach has potential as an in-situ technique for the fast and precise nanostructuring of semiconductor material surfaces

Asia-Pacific working group consensus on non-variceal upper gastrointestinal bleeding: An update 2018

Non-variceal upper gastrointestinal bleeding remains an important emergency condition, leading to significant morbidity and mortality. As endoscopic therapy is the 'gold standard' of management, treatment of these patients can be considered in three stages: pre-endoscopic treatment, endoscopic haemostasis and post-endoscopic management. Since publication of the Asia-Pacific consensus on non-variceal upper gastrointestinal bleeding (NVUGIB) 7 years ago, there have been significant advancements in the clinical management of patients in all three stages. These include pre-endoscopy risk stratification scores, blood and platelet transfusion, use of proton pump inhibitors; during endoscopy new haemostasis techniques (haemostatic powder spray and over-the-scope clips); and post-endoscopy management by second-look endoscopy and medication strategies. Emerging techniques, including capsule endoscopy and Doppler endoscopic probe in assessing adequacy of endoscopic therapy, and the pre-emptive use of angiographic embolisation, are attracting new attention. An emerging problem is the increasing use of dual antiplatelet agents and direct oral anticoagulants in patients with cardiac and cerebrovascular diseases. Guidelines on the discontinuation and then resumption of these agents in patients presenting with NVUGIB are very much needed. The Asia-Pacific Working Group examined recent evidence and recommends practical management guidelines in this updated consensus statement

Toward an internally consistent astronomical distance scale

Accurate astronomical distance determination is crucial for all fields in astrophysics, from Galactic to cosmological scales. Despite, or perhaps because of, significant efforts to determine accurate distances, using a wide range of methods, tracers, and techniques, an internally consistent astronomical distance framework has not yet been established. We review current efforts to homogenize the Local Group's distance framework, with particular emphasis on the potential of RR Lyrae stars as distance indicators, and attempt to extend this in an internally consistent manner to cosmological distances. Calibration based on Type Ia supernovae and distance determinations based on gravitational lensing represent particularly promising approaches. We provide a positive outlook to improvements to the status quo expected from future surveys, missions, and facilities. Astronomical distance determination has clearly reached maturity and near-consistency.Comment: Review article, 59 pages (4 figures); Space Science Reviews, in press (chapter 8 of a special collection resulting from the May 2016 ISSI-BJ workshop on Astronomical Distance Determination in the Space Age

The genetic architecture of type 2 diabetes

The genetic architecture of common traits, including the number, frequency, and effect sizes of inherited variants that contribute to individual risk, has been long debated. Genome-wide association studies have identified scores of common variants associated with type 2 diabetes, but in aggregate, these explain only a fraction of heritability. To test the hypothesis that lower-frequency variants explain much of the remainder, the GoT2D and T2D-GENES consortia performed whole genome sequencing in 2,657 Europeans with and without diabetes, and exome sequencing in a total of 12,940 subjects from five ancestral groups. To increase statistical power, we expanded sample size via genotyping and imputation in a further 111,548 subjects. Variants associated with type 2 diabetes after sequencing were overwhelmingly common and most fell within regions previously identified by genome-wide association studies. Comprehensive enumeration of sequence variation is necessary to identify functional alleles that provide important clues to disease pathophysiology, but large-scale sequencing does not support a major role for lower-frequency variants in predisposition to type 2 diabetes

Measurement of the cross section for isolated-photon plus jet production in pp collisions at √s=13 TeV using the ATLAS detector

The dynamics of isolated-photon production in association with a jet in proton–proton collisions at a centre-of-mass energy of 13 TeV are studied with the ATLAS detector at the LHC using a dataset with an integrated luminosity of 3.2 fb−1. Photons are required to have transverse energies above 125 GeV. Jets are identified using the anti- algorithm with radius parameter and required to have transverse momenta above 100 GeV. Measurements of isolated-photon plus jet cross sections are presented as functions of the leading-photon transverse energy, the leading-jet transverse momentum, the azimuthal angular separation between the photon and the jet, the photon–jet invariant mass and the scattering angle in the photon–jet centre-of-mass system. Tree-level plus parton-shower predictions from Sherpa and Pythia as well as next-to-leading-order QCD predictions from Jetphox and Sherpa are compared to the measurements

A search for resonances decaying into a Higgs boson and a new particle X in the XH → qqbb final state with the ATLAS detector

A search for heavy resonances decaying into a Higgs boson (H) and a new particle (X) is reported, utilizing 36.1 fb−1 of proton–proton collision data at collected during 2015 and 2016 with the ATLAS detector at the CERN Large Hadron Collider. The particle X is assumed to decay to a pair of light quarks, and the fully hadronic final state is analysed. The search considers the regime of high XH resonance masses, where the X and H bosons are both highly Lorentz-boosted and are each reconstructed using a single jet with large radius parameter. A two-dimensional phase space of XH mass versus X mass is scanned for evidence of a signal, over a range of XH resonance mass values between 1 TeV and 4 TeV, and for X particles with masses from 50 GeV to 1000 GeV. All search results are consistent with the expectations for the background due to Standard Model processes, and 95% CL upper limits are set, as a function of XH and X masses, on the production cross-section of the resonance