Accounting in a Country : The Case of Pakistan

Our paper examines the origins, growth, and the development of accounting practices and disclosures in Pakistan and the factors that influenced them. We traced the early days of accounting in the Indian subcontinent and the British colonial influence over the accounting of newly independent State. We examined the development of accounting through three eras : 1) Independence through 1971, 2) Post 1971 1984, and 3) 1984 to the present. We described how the colonial past and later the international financial institutions such as the Asian Development Bank and the International Monetary Fund played a key role in shaping accounting and reporting practices of the country. Pakistans adoption of International Financial Reporting Standards as national standards in 1985 did not lead to improvement in the quality of financial reporting. Pakistan, though classified as a common law country in literature exhibits most of the properties of code law countries. We argue that lack of investor protection (e.g., minority rights protection, insidertrading protection), judicial inefficiencies, and weak enforcement mechanisms are more critical factors than are cultural factors in explaining the state of accounting in Pakistan. We conclude that it is the enforcement mechanisms that are paramount in improving the quality of accounting in developing economies.culture, Colonial, Corporate governance, Accounting Practices, International Standards, Pakistan

Proposal of a spin torque majority gate logic

A new spin based logic device is proposed. It is comprised of a common free ferromagnetic layer separated by a tunnel junction from three inputs and one output with separate fixed layers. It has the functionality of a majority gate and is switched by spin transfer torque. Validity of its logic operation is demonstrated by micromagnetic simulation. A version of such devices with perpendicular magnetization is examined. Switching encompasses moving domain walls. The device reuses most of the materials and structures from spin torque RAM, and is entirely compatible with CMOS technology.Comment: 14 pages, 4 figure

Variation in relapse frequency and the transmission potential of Plasmodium vivax malaria

There is substantial variation in the relapse frequency of Plasmodium vivax malaria, with fast-relapsing strains in tropical areas, and slow-relapsing strains in temperate areas with seasonal transmission. We hypothesize that much of the phenotypic diversity in P. vivax relapses arises from selection of relapse frequency to optimize transmission potential in a given environment, in a process similar to the virulence trade-off hypothesis. We develop mathematical models of P. vivax transmission and calculate the basic reproduction number R0 to investigate how transmission potential varies with relapse frequency and seasonality. In tropical zones with year-round transmission, transmission potential is optimized at intermediate relapse frequencies of two to three months: slower-relapsing strains increase the opportunity for onward transmission to mosquitoes, but also increase the risk of being outcompeted by faster-relapsing strains. Seasonality is an important driver of relapse frequency for temperate strains, with the time to first relapse predicted to be six to nine months, coinciding with the duration between seasonal transmission peaks. We predict that there is a threshold degree of seasonality, below which fast-relapsing tropical strains are selected for, and above which slow-relapsing temperate strains dominate, providing an explanation for the observed global distribution of relapse phenotypes

Pemeriksaan Karies Gigi pada Beberapa Kelompok Usia oleh Petugas dengan Latar Belakang Berbeda di Provinsi Kalimantan Barat

The main indicators of dental caries measurement according to the WHO is DMF - T . This study aimed to compare the results of the DMF - T between the dentist and not a dentist . The study design was the mean difference test. The study was conducted in the province of West Kalimantan , and conducted in March to October 2010. The subject of the study of 90 people , each consisting of 30 men and women aged 18 year , 35-44 year and aged 60 year and older . DMF - T the age of 18 year were examined dentist is 4.11 , while the dentist was checked instead of 2.51. At the age of 35-44 year were examined by a dentist is 9.82 , while that examined not the dentist is 7.79 . For ages 60 year and older , who examined the dentist was 24.13 being the result of the examination was not a dentist 23.80 . Conclusion : The results of measurements not lower dentists ( significant difference ) of the measurement dentist at the age of respondents aged adults and the elderly. It is advisable to do a better perception and a more detailed inter- examiner , to obtain a better examination results and more acurate.Keywords: caries , DMF- T , teens, adults, elderlyAbstrakIndikator utama pengukuran karies gigi menurut WHO adalah DMF-T. Penelitian ini bertujuan untuk membandingkan hasil pemeriksaan DMF-T antara dokter gigi dan bukan dokter gigi. Desain penelitian adalah uji beda Mean. Penelitian dilakukan di Propinsi Kalimantan Barat, dan dilaksanakan pada bulan Maret hingga Oktober 2010. Subjek penelitian berjumlah 90 orang, terdiri dari masingmasing 30 orang laki-laki dan perempuan usia 18 tahun, 35-44 tahun dan 60 tahun keatas. DMF-T usia 18 tahun yang diperiksa dokter gigi adalah 4,11, sedang yang diperiksa bukan dokter gigi adalah 2,51. Pada usia 35-44 tahun yang diperiksa oleh dokter gigi memiliki tingkat keparahan cukup yaitu 9,82 , sedangkan yang diperiksa bukan dokter gigi yaitu 7,79. Untuk usia lansia yang diperiksa dokter gigi yaitu 24,13 demikian juga hasil pemeriksaan bukan dokter gigi 23,80. Kesimpulan: Hasil pengukuran bukan dokter gigi lebih rendah (berbeda bermakna) dari pada pengukuran dokter gigi pada responden usia dewasa maupun usia lansia. Semakin tinggi usia responden, semakin tinggi pula tingkat keparahan karies nya ( nilai DMF-T nya meningkat). Disarankan untuk melakukan penyamaan persepsi yang lebih baik dan lebih rinci antar pemeriksa, sehingga didapatkan hasil pemeriksaan yang lebih baik dan lebih akurat.Kata kunci: karies, DMF-T, usia remaja, usia dewasa dan usia lansi

Pengaruh Partisipasi Manajer Terhadap Efektivitas Sistem Informasi Akuntansi

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company's financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager's participation. The research is aimed to proves that manager's participation and manager's involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager's participation (independent variable) and manager's involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager's participation and manager's involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria

Status dan Kesehatan Gigi dan Mulut Ditinjuau dari Faktor Individu Pengunjung Puskesmas DKI Jakarta Tahun 2007

. Dental and oral health status is expressed in dental caries and periodontal diseases prevelance, which generally caused by poor oral hygiene, i.e. plaque accumulation containing various bacteria. tendency of plaque formation exists in every people in every age. The fact in the fields showed that there are many dental and oral diseases were in advanced condition, resulting in impossibility in endodontic treatment (Rahardjo A., 2006). It was the results of the lack of public awareness and knowledge about the importance of dental and oral health, high dental care cost, and passive attitude of dentists who delivered only curative treatment. The study used Cross Sectional study design and conducted on selected sub district primary health centers in DKI Jakarta. On August 23rd - October 2nd 2007. The amount of people were 828 persons conducted both gender with 15 years age and ever lived in Jakarta. They participated in this study which were affirmed by informed consent. Data analyses were using Chi Square and Logistic Regression by SPSS version 11.5. The result of this study showed related significant between variable age with dental and oral health status (p:0.0001)

Systematic analysis of the impact of label noise correction on ML Fairness

Arbitrary, inconsistent, or faulty decision-making raises serious concerns, and preventing unfair models is an increasingly important challenge in Machine Learning. Data often reflect past discriminatory behavior, and models trained on such data may reflect bias on sensitive attributes, such as gender, race, or age. One approach to developing fair models is to preprocess the training data to remove the underlying biases while preserving the relevant information, for example, by correcting biased labels. While multiple label noise correction methods are available, the information about their behavior in identifying discrimination is very limited. In this work, we develop an empirical methodology to systematically evaluate the effectiveness of label noise correction techniques in ensuring the fairness of models trained on biased datasets. Our methodology involves manipulating the amount of label noise and can be used with fairness benchmarks but also with standard ML datasets. We apply the methodology to analyze six label noise correction methods according to several fairness metrics on standard OpenML datasets. Our results suggest that the Hybrid Label Noise Correction method achieves the best trade-off between predictive performance and fairness. Clustering-Based Correction can reduce discrimination the most, however, at the cost of lower predictive performance

Pengaruh Model Children Learning in Science(clis) Disertai Lks Berbasis Multirepresentasi Terhadap Aktivitas Belajar Siswa Dan Hasil Belajar Siswa Dalam Pembelajaran Fisika Di SMA Kabupaten Jember

This research focused on the application of children learning in science ( clis ) model accompanied lks multirepresentasi based .The purpose in this research is to assess the effect of a model of children learning in science ( clis ) accompanied lks multirepresentasi based on student learning activities in learning physics and the effect of a model of children learning in science ( clis ) accompanied lks multirepresentasi based on learning outcomes of students in learning physics .A kind of this research is research experiment conducted in SMAN 1 Jenggawah .Data collection method used is a documentary , observation , interview , and tests .Data analysis technique used is independent test sample t-test spss assistance with 16. The analysis to the activity of student learning at 0,000 ≤ 0.05 in the first meeting and by 0,000 ≤ 0.05 in the second .The analysis to achievments of 0,0015 ≤ 0.05 in the first meeting and by 0,0095 ≤ 0.05 in the second .Based on the results of the t , can be concluded that the model children learning in science ( clis ) accompanied lks based multirepresentasi significant to the activity of student learning .A model of children learning in science ( clis ) accompanied lks based multirepresentasi significant of achievments

Non-Functional Requirements Elicitation Guideline for Agile Methods

One of the essential activities in software development is elicitation of requirement. Majority of the studies has pointed out that less attention is given to the NonFunctional Requirement (NFR). The negligence of NFR elicitation is due to lack of knowledge of the user and developer about NFR. Our study presents elicitation guidelines for NFRs in agile methods. This guideline will helps developers as well as users in agile methods. A case study is conducted on the group of master students for eliciting NFR with the help of elicitation guidelines. In addition, the initial results were obtained by extracting NFRs from eProcurement document that carries requirements of major European Union projects. The result of the case study is positive and encouraging for the new developers and users having less awareness about NFRs. Furthermore, the study describes the role of cloud computing in agile methods, especially in elicitation activity