A study to determine important barriers in using managerial accounting

Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills

Effects of different levels of glycine in the nutrient solution on the growth, nutrient composition, and antioxidant activity of coriander (Coriandrum sativum L.)

A nutrient solution experiment was performed using sand culture to evaluate the effects of different glycine levels on the growth and nutrient uptake of coriander (Coriandrum sativum L.). Different glycine concentrations of 0, 5, 10, 20, or 40 mg L−1 were applied to plants via Hoagland’s nutrient solution in a completely randomized design with four replications and under greenhouse conditions. The results showed that leaf SPAD (soil and plant analysis development; an indicator of leaf greenness) value, stem diameter, and fresh and dry weights of shoots and roots were significantly increased by 10 mg L−1 glycine in comparison to the control plants. Application of glycine at 40 mg L−1 reduced many plant growth parameters, whereas leaf proline concentration was increased. All glycine levels except for 40 mg L−1 increased root fresh weight. Leaf protein content was increased by glycine applied at 10 or 20 mg L−1, whereas leaf antioxidant activity was increased at all glycine levels. Application of glycine increased leaf concentrations of nitrogen and potassium (at 10 mg L−1), magnesium (at 5 mg L−1), and zinc (at all glycine levels) compared to the control plants. The results indicate that moderate level of glycine (10 mg L−1) in the nutrient solution can improve the growth and nutritional quality of coriander

Damage Formation: Equations of water block in oil and water wells

Water block or invasion of water into the pores of reservoir forms during the operations of water-based drilling, injection, many perforations, completion fluids, and some other particular processes in the reservoir (such as fingering and conning). Subsequently, the alteration in the shape or composition of the fine particles such as clay (water-wet solids), as a result of the stress on it, in the flow path of the second phase can lead to the permeability decline of reservoir. Consequently, the solvents such as surfactants (as demulsifiers) to lower the surface tension as a phenomenon associated with intermolecular forces (known as capillary action) during flowback are consumed to avoid the emulsions and sludge mostly in the near-wellbore zone or undertreatment and under-injection radius of the reservoir. However, in addition to surging or swabbing the wells to lower the surface tension, using solvents as the wettability changing agent along with base fluid is a common method in the water block elimination from the wellbore, especially in the low permeability porous media or the reservoirs latter its average pressure declined below bubble point. For more profitability, after using solvents in various reservoir characterizations, the trend of their behavior variations in the different lithologies is required to decide on the removed damage percentage. The investigations on this subject involve many experimental studies and have not been presented any mathematical formulas for the damage of water block in the water, oil, and gas reservoirs. These formulas determine selection criteria for the applied materials and increase variable performance. An integrated set of procedures and guidelines for one or more phases in a porous media is necessary to carry out the step-by-step approach at wellhead. Erroneous decisions and difficult situations can also be addressed in the injection wells or saltwater disposal wells, in which water block is a formation damage type. Misconceptions and difficult situations resulting from these injuries can increase water saturation in borehole and affect the fluid transmissibility power in reaching far and near distances of the wellbore, which results in injection rate loss at the wellhead. Accordingly, for the equations of water block here, a set of variables, of a particular domain, for defining relationships between rock- and fluid-based parameters are required. For these equations, at first, the structural classifications of fracture and grain in the layers (d1, d2, and d3) are defined. Afterward, the equations of overburden pressure (Pob) for a definite sectional area surrounding the wellbore for any lithology (in the three categories relative to porosity) are obtained by these structural classifications and other characteristics of rock and fluid. Naturally, prior to equations of overburden pressure in a definite layer or a definite sectional area around the wellbore, the overburden pressure of a point in a layer in the first four equations is expressed. In the second, the estimated overburden pressure equations are applied in driving the equations of removed water block (Bk). The equations of removed water block, themselves, are divided into two groups of equations, i.e., equations of oil wells and equations of saltwater disposal wells, and each group of equations is again classified based on the wettability of reservoir rock (oil-wet or water-wet) in the two ranges of porosity. In the third, after describing these equations (i.e., equations of Bk), the other new variable included in the equations of removed water block, that is, the acid expanding ability (Ik) for a definite oil layer around the wellbore, is presented, which is extracted from (1) the full characteristics of reservoir (including experimental and empirical equations of overburden pressure), (2) the history of producing well, (3) core flooding displacement experiments at laboratory, and (4) the acidic and alkaline solvent properties. Finally, the rate of forming water block (q) is calculated using the value calculated for the removed water block, and, additionally, the trend of using solvents is determined for different rocks using these sets of equations. The acceptance criteria are the nature of rock and fluid in the reservoir circumstances. Equations as a quick and cost-efficient method are also introduced, providing computational methods to determine how much and how the blocked fluid in the reservoir layers is removed from the definite strata around the wellbore after injection operation of acids and solvents, with various degrees of acidity, to the types of lithology during acidizing operations. Moreover, these equations can calculate the removed water block (Bk) after injecting solvents to the different acidic properties in the acidizing, for two categories of porosity which cover all lithologies. The equations also ascertain in the current reservoir conditions how much solvent for a type of lithology is to be mixed with other base fluids

تأثیر هشت هفته تمرینات صندلی بر عرض و طول گام بزرگسالان مبتلابه فلج مغزی پاراپلژی

مقدمه: عوامل منفی بسیاری در بیماران مبتلا به فلج مغزى وجود دارد که موجب انحراف مبتلایان از الگوی طببعی راه رفتن می‌شود. توانایی راه رفتن، یکی از شاخص‌های تعیین استقلال در فعالیت‌های روزمره این بیماران به شمار می‌رود. از این‌رو، بررسی ویژگی‌های کینماتیک راه رفتن (طول گام، عرض گام، سرعت و تواتر گام‌برداری) مورد توجه محققان قرار گرفته است. هدف از انجام تحقیق حاضر، بررسي تأثیر تمرينات صندلی بر طول و عرض گام در افراد مبتلا به فلج مغزی بود. مواد و روش‌ها: 40 زن و مرد مبتلابه فلج مغزی پاراپلژی به صورت هدفمند و با تعداد مساوی در دو گروه شاهد و تجربی قرار گرفتند. قبل و بعد از یک دوره تمرینات صندلی هشت هفته‌ای، شاخص‌های کینماتیکی طول و عرض گام با سیستم سه بعدی آنالیز حرکت (Motion Analysis) اندازه‌گیری شد. از آزمون Repeated measures ANOVA جهت تجزیه و تحلیل داده‌ها در سطح معنی‌داری 05/0 > P استفاده گردید. یافته‌ها: طول و عرض گام در گروه با تمرینات صندلی بهبود یافت (001/0 = P) و در بررسی‌های بین گروهی تفاوت معنی‌داری بین دو گروه در طول (020/0 = P) و عرض گام (042/0 = P) مشاهده گردید. نتیجه‎گیری: به نظر می‌رسد که تمرینات صندلی منجر به بهبود طول و عرض گام در افراد مبتلا به پاراپلژی می‌شود. بنابراین، انجام چنین تمریناتی در جهت بهبود مهارت گام‌برداری این بیماران توصیه می‌شود

Effects of Carob (Ceratonia siliqua) on Sperm Quality, Testicular Structure, Testosterone Level and Oxidative Stress in Busulfan-Induced Infertile Mice

Background: Ceratonia silique has antioxidant activities that may inactivate toxic factors and influence sperm quality. To the best of the authors’ knowledge, there is no available data on the effects of carob on male fertility. Hence, the purpose of this study was to investigate the effects of carob on sperm quality, testicular structure, and level of testosterone hormone in busulfan-induced infertile mice. Methods: Sixty-four adult male mice were randomly divided into 8 groups (control, sham, busulfan and carobs 1 to 5). The busulfan group was injected a single dose of 10 mg/kg busulfan intraperitoneally. Carobs 1 to 5 groups received intraperitoneal doses of 800, 400, 200, 100 and 50 mg/kg of carob extract plus a single dose of 10 mg/kg busulfan for 35 days. The sperm analysis, morphometric study, testosterone levels and oxidative stress determination were done on the 35th day of the experiment. Results: The lowest percentage of sperm parameters was related to the busulfan group and the highest was related to the carobs 1 and 2 groups. The seminal vesicles index of the carob 1 group showed a significant increase as compared to the busulfan group (p < 0.001). A significant increase was observed in the mean value of germinal epithelium thickness, as well as thiol and catalase levels in carobs 1 and 2 groups as compared to the busulfan group (p < 0.001). There was a significant increase in the mean level of testosterone in the carob groups as compared to the busulfan group (p < 0.001). Also, there was a significant decrease in the mean value of malondialdehyde level in the carobs 1 and 2 groups p < 0.001) and a significant increase in the mean value of superoxide dismutase enzyme in the carob groups as compared to the busulfan group (p < 0.001). Conclusion: Administration of 800 mg/kg of carob extract for 35 days improved sperm quality, biochemical parameters, thickness of germinal epithelium and testosterone levels in infertile mice induced by busulfan

The Effect of Lithium Disilicate Ceramic Thickness and Translucency on Shear Bond Strength of Light-cured Resin Cement

Introduction: To achieve acceptable clinical performance, a ceramic veneer must be bonded to enamel by well-polymerized resin cement. Among different factors, thickness and translucency of the ceramic may affect the resin cement polymerization. Thus, the current study evaluated the effect of the thickness and translucency of lithium disilicate ceramic on light-cured resin cement bond strength to enamel. Methods: In this laboratory study, 208 sound bovine incisors were equally divided into 16 groups (n = 13). The lithium disilicate ceramic cubes in four thicknesses (0.4, 0.6, 0.8 and 1 mm) with four translucencies (high and medium opaque, high and low translucent) were fabricated and bonded to prepared enamel surfaces using a light-cured translucent resin cement according to manufacturer recommendations. After 5000 cycles of thermocycling, the bonded specimens were placed in a universal testing machine and loaded to the point of fracture. To determine the mode of failure, each sample was observed under a stereomicroscope. Data were recorded and analyzed by Shapiro-Wilk test and two-way analysis of variance (ANOVA). Results: The ceramic thickness and translucency could not significantly affect shear bond strength (SBS) of resin cement to enamel (p = 0.17 and p = 0.097, respectively).  The Adhesive and ceramic cohesive failures were reported as the maximum and minimum mode of failure, respectively. Conclusion: The SBS of the light-cured resin cement bonding to enamel and lithium disilicate ceramic was not affected by the translucency of ceramics having a thickness of less than 1 mm

Relationships between language learning strategies, positive emotions, language learning motivation and English language proficiency among Malaysian ESL undergraduates

During the previous decades, a considerable amount of literature was published on the relationship between language learning strategy use and language proficiency. These studies were conducted under the presupposition that more frequent use of language learning strategies is associated with higher language proficiency. However, to date, various studies have revealed contradictory findings. Similarly, second language learning studies have suggested that the construct of emotions is related to second language learning variables, such as language learning strategy use and language learning motivation. As a pioneering research in this realm, this study argues that students’ positive emotions is a mediating variable in the relationships between language learning proficiency, language learning strategy use, and language learning motivation. In this respect, this study was aimed at investigating the use of English learning strategies among Malaysian ESL undergraduates. In addition, it attempted to determine whether there is any significant difference in the use of language learning strategies across English proficiency levels among the participants. It also aimed to compare the frequent users and under-users of language learning strategies in terms of their levels of positive emotions. Finally, it examined the relationships between language learning strategy use, positive emotions, and language learning motivation. The theoretical bases of the study were the broaden and build theory (Fredrickson, 2001), Pekrun’s (2006) control-value theory of academic emotions, and Gardner’s motivation theory (1985). This study adopted a sequential mixed methods design. In total, 750 Malaysian ESL undergraduates were selected through stratified random sampling from five Malaysian public universities. The quantitative data were collected through three sets of questionnaires: (a) Oxford's (1990) Strategy Inventory for Language Learning (SILL), Fredrickson's (2009) modified Differential Emotional Scale (mDES), and Perez's (2013) Attitude and Motivational Test Battery (AMTB). Moreover, the follow up qualitative data were gathered through semi-structured interviews and focus group discussion with a select number of the participants. For the quantitative data, a series of MANOVAs, ANOVAs, t-tests and correlational analyses were employed, whilst for the qualitative data, the value-laden responses were transcribed, coded thematically, and analysed. The findings of the study indicate that Malaysian ESL undergraduates have a medium degree of strategy use and there are significant differences in their overall uses of language learning strategies across proficiency levels. Furthermore, the findings revealed significant discrepencies in positive emotions levels across users of language learning strategies. A positive significant relationship was also found between positive emotions, overall language learning strategy use, and different categories of language learning strategies. The qualitative findings demonstrated that there is consistencey between learners’ enhanced experience of positive emotions and their tendency to apply a greater variety of language learning strategies. The findings of the study underscore the importance of students’ positive emotions in their language learning strategy use and language learning motivation, which in turn, are related to their language proficiency. The study proposes further consideration of positive and negative emotions in future studies on language learning as they seem to have significant bearing on English language learning

The Impact of Task-Based Instruction Program on Fostering ESL Learners’ Speaking Ability: A Cognitive Approach

Adopting a direct approach to contrive sufficient focus on form (accuracy) would facilitate interlanguage development without decreasing the naturalness of communication that communicative tasks can generate. This study aimed to determine the effectiveness of a proposed task-based instruction programme within a cognitive approach in fostering overall speaking proficiency of undergraduate students. 72 students from several public universities participated in the study, which employed an experimental design. The students of the experimental group received training through the proposed task-based instruction programme for three months while those in the control group received regular instruction. The preliminary English Test (PET) was administered as a pre- and post-test measure of speaking proficiency. Findings of the study showed a significant improvement in the overall speaking proficiency of the students who were exposed to the proposed programme.  The findings suggest the potential of the task-based programme in enhancing undergraduate students' overall speaking proficiency.Keywords: The cognitive approach, speaking skills, task based instruction, TESL, the communicative approach