The Hype of Big Data Analytics and Auditors

In the era of fast-tracking digitization and unconventional big data analytics, business models are being reshaped and they impact auditing amongst auditors. This viewpoint paper takes into account the procedures underlying on big data and its analytics in driving the evolution of business and identifies some of the unresolved issues and concerns on auditors, especially in the context of cognitive tasks. The paper continues to focus on the current spate of discussions on big data and auditing profession. It explains the nature of big data and its characteristics as well as the output types. This paper also tries to find answers for what is new in it, how it assists the auditors along with some unresolved  issues and concerns. Since big data analytics is the future, auditors need to reshape themselves in terms of skills and competencies to meet the emerging technological challenges.

RNA interference- a novel approach for plant disease management

RNA interference (RNAi) is an incredible revolution in the field of functional genomics, a breakthrough in plant molecular genetics. This technology will generate enormous potential for engineering control of gene expres-sion. The success of managing biotic stress using RNAi technology will prove to be biologically and environmentally safe. It is therapeutic in approach as the resistance induced by RNAi is triggered by ds RNA that results in silencing of specific genes before being translated in a homology dependent manner. Over the time, RNAi is significantly proving it as one of the most promiscent management strategy which eliminates certain risks associated with the development of transgenic plants. This review gives an insight into the probability of management of plant diseases caused by various biotic agents viz. fungi, bacteria and viruses using RNA interference technique and host-pathogen related targeted sites

A survey of the influence of skill sets on the performance of professional accountants

PURPOSE: This study has two purposes: i) to determine which skill sets are considered the most important and necessary for today's accountants, and ii) to investigate the impact of major categories such as business skills, soft skills, technical and digital skills, and ethical skills on the performance of accountants in the workplace.METHODOLOGY: Under the assumption that there is an infinite population, a sample of 315 accountants was randomly chosen from the contacts on LinkedIn. In order to categorise 22 skills into four groups—business, soft, technical, digital, and ethical skills—data was collected from 91 respondents (28.3% response rate) during the course of the month of February 2023.FINDINGS: According to the study's results, today's accountants place a higher value on time management, problem-solving, critical thinking, knowledge of and ability to interpret accounting standards, leadership (SS), business knowledge (BS), professional behaviour, adherence to the code of conduct (ES), financial statement preparation, interpretation, and analysis (TDS), as well as other skills. The independent variables "business skills" (BS), "technical and digital skills" (TDS), and the control variable "continental location" (CL) all significantly improve the employment performance of accountants, according to the findings of the regression analysis.ORIGINALITY/VALUE: This study advances both theory and application. It places a strong emphasis on educating professional accountants about the need to arm themselves with the newest skill sets in light of a changing environment in order to improve their performance at work. It also looks at the most important skills that affect how well professional accountants perform. The study recommends that colleges and institutions provide accounting students enough time to acquire each of the four skill sets. To enhance these skills, particularly business, technological, and digital capabilities, professional accountants should take part in CPD with their employers.peer-reviewe

Re-examining Firm Size and Corporate Social Responsibility: The Visibility Approach

 In a previous study on the firm size and corporate social responsibility (CSR) participation conducted by Golrida, et al (2017), different result is reported with Udayasankar’s hypothesis (2008) which states a U-shape relationship of firm size and CSR participation.  However, it is arqued that Udayasankar hyppothesis is better applicable in developed countries, while in developing countries an inverted - U shape relationship is found. But, Golrida et al (2017) can only prove the form of relationship using two perspectives stated by Udayasankar, which are operating scale and resourcess access.  The proxy of visibility could not capture the inverted U shape relationship due to measurement problem in the previous study. This study aims at re-examining the relationship between firm size and CSR participation from the visibility perpective by employing two proxies of visibility, which are analyst coverage and news coverage respectively.  Indonesian companies are chosen to capture the context of developing country. Content analysis is done in obtaining CSR data of 433 companies listed on Indonesian Stock Exchange on 2012, while the data of visibility proxies are  extracted from Thomson Reuters and selected news portal namely, Detik.com. The result of study shows that both visibility proxies, which are Analysts Coverage and Media Coverage form inverted U- shape relationship with CSR participation. The findings in this study contribute to the literature that, the form of firm size and CSR participation relationship in the context of developing countries is different than those in developed countries

In-vitro developmental studies of Cheilanthes farinosa (Forssk.) Kaulf. (Pteridaceae)

Developmental pattern of spore germination, gametophyte growth, differentiation, sex ontogeny and development of sporophytes of Cheilanthes farinosa were studied in in-vitro conditions. The spore germination and prothallial development are found to be of Vittaria type and Ceratopteris type, respectively. The species seems be a good colonizer in nature. A considerable numbers of sporophytes were produced through intra- and intergametophytic selfing in culture. Sporophyte production efficiency was observed to be 8% in isolate population and 12% in composite gametophyte population. Genetic barriers and over-exploitation for ornamental purposes causes the reduction in the population size. Protection of this taxon in the natural habitat is urgently required as it grows well in barren and disturbed habitats and help in the establishment of colonies of other plants

Seven new records of mosses in Iran

Based on the survey of bryophytes in W Azerbaijan, Mazandaran and Yazd provinces of Iran, seven species of mosses namely, Bryum algovicum, B. creberrimum, B. klinggraeffi, and B. mildeanum (Bryaceae), Grimmia plagiopodia (Grimmiaceae), Orthotrichum rivulare (Orthotrichaceae), Didymodon sinuosus (Pottiaceae) are found as new records for the Iranian bryoflora

The professionalization of financial planning in Australia: an institutional logics perspective

Purpose – This paper researches the professionalization of financial planning in Australia. We investigate how the institutional logic of major institutions inhibits this occupation from moving toward a professional status. Design/methodology/approach – The study uses documentary analysis of government inquiries into Australian financial services from 1997 to 2017 to ascertain the various institutional logics relating to the professionalization of financial planning. The method involves generating ideas from the data and applying an institutional logic framework to make sense of impediments to the professionalization of financial planning in Australia. Findings – The regulator adopted a self-regulation logic that empowered financial institutions to govern financial advice. These financial institutions have a logic of profit maximization that creates conflicts of interest in financial planning. The financial planning professional bodies adopted a logic of attracting and retaining members due to a competitive professional environment. Thus, financial planners have not been defined as fiduciaries, professional standards have not increased, and an ineffective disciplinary resolution system exists. Research limitations/implications – This research illustrates the various institutional logics that need to be addressed to professionalize financial planning in Australia. However, the data used is limited to that drawn from the parliamentary inquiries. Originality/value – Prior research on the emergence of professions such as accounting has shown that financial institutions are sites of professionalization. Our research shows that financial institutions impede professionalization in financial planning. Also, where the state granted legitimacy to other professions, our research indicates the state regulator’s logic of self-regulation has not legitimized financial planning

Sample size for collecting germplasms - a polyploid model with mixed mating system

The present paper discusses a general expression for determining the minimum sample size (plants) for a given number of seeds or vice versa for capturing multiple allelic diversity. The model considers sampling from a large 2 k-ploid population under a broad range of mating systems. Numerous expressions/results developed for germplasm collection/regeneration for diploid populations by earlier workers can be directly deduced from our general expression by assigning appropriate values of the corresponding parameters. A seed factor which influences the plant sample size has also been isolated to aid the collectors in selecting the appropriate combination of number of plants and seeds per plant. When genotypic multiplicity of seeds is taken into consideration, a sample size of even less than 172 plants can conserve diversity of 20 alleles from 50,000 polymorphic loci with a very large probability of conservation (0.9999) in most of the cases