Accounting information system: Education and research agenda

Revolution of information technology has changed many aspects of accounting practices, which resulted in greater demand for accountants with sufficient information technology (IT) knowledge and skills. Importantly, these changes have provided new and exciting research opportunities for accounting information system (AIS) researchers. This paper aims to address issues relating to both AIS education and research. It also attempts to provide guidance to AIS curriculum design and direction for AIS research. In terms of AIS education, this paper reveal that accounting programmes worldwide have not sufficiently integrated IT knowledge and skills into the curriculum, thus resulting in the inability to produce graduates that meet the current needs of businesses. In terms of research, the paper starts with a discussion on issues relating to definition, scope and category of AIS research. In general, while IT revolution has offered various research opportunities, AIS research has provided very limited contribution to accounting or information system research and practice. Towards this purpose, this paper provides several suggestions to researchers. First, AIS researchers need to view AIS in a broader perspective where the impact of technology on all areas of accounting, auditing, and taxation should be considered within the realm of AIS interest. Second, AIS researchers have to specialise in at least one other accounting area such as financial reporting, managerial accounting, audit or taxation, in addition to AIS domain, to produce high-quality research results. Finally, it is hoped that discussions brought forward by this paper would initiate and encourage debate among accounting professionals and academics and, in particular AIS lecturers, in order to strengthen current AIS curriculum to produce high-quality AIS research that can have a notable impact on the accounting profession and business practice

Effect of Different Growing Media on Growth Performance of Liberica Coffee Rootstock

Liberica coffee is a hardy perennial crop grown by smallholders as a monocrop or intercrop with coconut or other fruit trees. The current propagation method of Liberica coffee clones is based on grafting, which requires 7-8 months for rootstock to mature and another 7-8 months for planting. The current production manual suggests using a 1:1 ratio of soil to sand to produce matured Liberica coffee rootstock. Studies have shown that using a combination of planting media, such as rice husk charcoal and compost, can result in higher plant height, number of leaves, internodes, and leaf area. A combination of leaf manure, silt, straw, peat moss, and soil performed better than 100% soil due to better nutrients, water, and anchorage provision. Consequently, a study to assess the impacts of growing media on MKL 1 polyhybrid as rootstock was carried out. The experimental design used was Randomized Complete Block Design (RCBD) with 4 replications. Treatment consist of T1 = soil + sand (1:1), T2 = soil + cocopeat (1:1), T3 = soil + peat moss + sand + cocopeat (1:1:1:1), T4 = soil + peat moss + cocopeat (2:1:1), T5 = soil + peat moss (3:1), T6 = soil + chicken manure (3:1) and T7 =  soil + CIRP (10:1). Parameters evaluated in this study include plant height, leaves number, stem girth, SPAD, fresh root weight and dried root weight. The findings indicate that the treatments had a significant impact on girth, SPAD, and root fresh weight and these three parameters share significant positive association with one another. Girth performed best under T4 although fresh root weight and SPAD performed noticeably better under T3. Current recommended protocol for media performed significantly lower compared to other media. This study offers a new outlook on how to improve current protocol on Liberica coffee rootstock preparations

The potential of bioflocculant-producing bacteria as inoculum for biofloc based systems

Aim: Biological flocculants has been widely used around the world to replace the usage of synthetic flocculants for wastewater treatment.Anew green technology using biological flocculant known as biofloc system was developed which offers zero water exchanged, low feed conversion ratio (FCR) and high nutritional profile. This study was conducted to determine the most potential bioflocculant-producing bacteria isolated from biofloc sampleinPacific Whiteleg shrimp,P. vannameiculture pond. Methodology: Biofloc sample was collected using Imhoff cone and bacteria was isolated. The most abundant bacteria isolated throughout P. vannamei culture period was selected for screening of bioflocculant-producing bacteria usingYPG medium and flocculation activity using floc-jar test. Results: Screening of bioflocculant-producing bacteria showed that B. infantis, N. aquimarinus, B. cereus, H. venusta, Pseudoalteromonas sp., and B. safensis were characterized as highly mucoid and ropy colony morpologies. The highest flocculation activity with 93% was showed by B. infantis followed by N. aquimarinus (91%), B. cereus (87%), H. venusta (79%), Pseudoalteromonas (78%), while the lowest flocculation activity was showed byB. safensiswith 69%. Interpretation: As bacteria grew, extracellular polymeric substances (EPS) produced were involved in flocculation process. Each bacteria produced different EPS composition which differed their ability in flocculation process. Therefore, bacteria with high flocculation activity are potentially used as inoculum to increase flocculation processinbiofloc production

J-Pine Enterprise / Mohamad Ramadhan Abdullah...[et.al]

Carbohypaper Pineapple Leaf is actually paper which is consist of waste product from pineapple leaf. By doing some of observation and studies, we have decided to choose and set up our company at Johor Darul Takzim. Our main office is located at No. 44 Jalan Temenggong Ahmad, 84000 Muar, Johor Darul Takzim near to Sekolah Kebangsaan Parit Pinang Seribu .Actually, there are sort of reason, why we are choosing this kind of product and business. It is because, our General Manager, Mohamad Ramadhan Bin Abdullah, have basic information, knowledge and experience about this product. Furthermore, the production of Carbohypaper Pineapple Leaf are only few in the market because, this Carbohypaper Pineapple Leaf is made from waste product. So we do get advantages from doing this business because it is (less number of competitors. It also can give a long term profit to the company. Moreover, all our share partners of this business were actually had same interesting towards the product that we have been made. In administration management, we are concentrating on the organization reason of the company. We might want to guarantee that our business will run easily, proficiently and successfully with the goal that we can pick up benefits as much as we can. Organization division is additionally a sort of office who dependable to deal with the organization obligations of the organization, for example, making rules for the occupation obligations and occupation in charge of each worker, setting up the compensation calendar of the representatives, deal with alternate organizations of the company, for example, about the bills, utilities and so on. Generally, an orderly and decent arranging can guarantee the business or organization achievement. In the marketing department, we are entering in how to advance our items and services to other individuals whether to our present clients or to our potential clients. With a specific end goal to enhance our showcasing and to get the benefits, we additionally think About our shortcoming and qualities in the business. Moreover, we likewise make some observation and learn about our rival to decide our rival quality and shortcoming in the business. Advertising office is capable to examination the objective market and fitting advancement to expand our deals . At that point, this department will watch other organization promoting systems so as to tum out with the best method to advertise our items and administrations all through the nation. In the operation division, we concentrate on the most proficient method to utilize and to work the organization effectively and effectiveness. Operation division will deal with the operation procedure of the organization. The office will decide the suitable approach to be utilized as a part of request to deliver our item and services. The division additionally will decide the procedure that will be required during the production process. Operation office likewise will decide the suitable measure of any measure of any materials of crude materials or crude materials to be utilized as a part of request to create a specific item. Last but not least, the other department in the J-Pine Enterprise is the financial department. The financial department will be the division which mindful to deal with the budgetary matter of the organization. Financial office likewise capable to watch the stream of the cash, set up the last records and make any essential expectations about what the organization can do to increase and upgrade our benefits

MPI communication benchmarking on Intel Xeon dual quad-core processor cluster

This paper reports the measurements of MPI communication benchmarking on Khaldun cluster which ran on Linux-based IBM Blade HS21 Servers with Intel Xeon dual quad-core processor and Gigabit Ethernet interconnect. The measurements were done by using SKaMPI and IMB benchmark programs. Significantly, these were the first results produced by using SKaMPI and IMB to analyze the performance of Open MPI implementation on Khaldun cluster. The comparison and analysis of the results of point to point and collective communication from these two benchmark programs were then provided. It showed that different MPI benchmark programs rendered different results since they used different measurement techniques. The results were then compared to the experiment's results that were done on cluster with Opteron dual quad-core processor and Gigabit Ethernet interconnect. The analysis indicated that the architecture of machines used also affected the results

Effects of Self-regulated Learning, Parental Involvement and Homework on Academic Achievement of School Students

Purpose The focus of this research is around education specifically academic achievement of year 10 students in Secondary Schools Brunei. The purpose of this research is to explore the effects of self-regulated learning, parental involvement, and homework on the academic achievement of the Year 10 students. Methods The collection of data is hoped to provide invaluable insight for teachers, unit of Guidance and Counseling, parents, students, and individual on the topic concerning the academic achievement of the students and particularly their children. Therefore, measures can be taken to address any issues to improve their academic achievement. Before-hand, a pilot study was carried out to determine the consistency of the questionnaire. The research instrument adopted in this research, for instance, is the questionnaire and it involves 300 students of year 10 in randomly selected government schools in Brunei. All the accumulated data were processed using Statistical Package for the Social Science (SPSS). Multiple regression and MANOVA were used to test the research questions. Results The findings provide evidence that self-regulated learning, parental involvement and homework have significant impact on academic achievement [R²= .047, adjusted R² = .046; F= (3,220= 3.742 p=0.05). The model explained 4.7% of the variance in the students’ academic achievement. The findings also showed that self-regulated learning (F = (1, 222 =21.40, p=0.000) and homework (F=(1, 222 = 5.62, p=0.01) has significant effect on gender, except for parental involvement on students’ academic achievement Conclusions Students’ academic achievement was associated with self-regulated learning, parental involvement, and homework. In addition, gender also plays a role in academic achievement with girls outperformed boys. Given this, these predictors should be considered in developing and designing strategies in assisting to increase students’ achievement. However, more research should be conducted in relation to students’ academic achievement since lack of study regarding the issue, particularly in Brunei Darussalam

Development Of Automatic Poultry System (Quails) Using Arduino Microcontroller

The main purpose of the development of automatic poultry system (quails) using Arduino microcontroller. Quail farmers face problem to maintain or increase their livestock due to high mortality rates during the changes of quail growth phase. The mortality rates mainly affected by uncontrolled climate change of the environment. Therefore, this project is developed to helps broiler quail farmers to maintain their livestock with less supervision from them. At the same time, ensuring stable growth rates and reducing the mortality rates affected from uncontrolled climate/environment factor which is temperature, surround air quality, and intensity of lights is the main focus of this project. In controlling the temperature, air quality, and intensity of light, the DHT11 humidity and temperature sensor, MQ135 air quality sensor, and TSL 2561 digital luminosity (lux) sensor used in this project along with Arduino microcontroller to maintain and control those climate/environment factor at specific range of parameters so that it satisfies with quail growing phases. As the result, it shows that by implement this project can increase performance growth and reduce the mortality rates of the quail compare to conventional method. The retrieved data from the project prototype system and actual experiment is then been analyze, evaluate and kept for further improvement

The effect of palm tocotrienol on surface osteoblast and osteoclast in excess glucocorticoid osteoporotic rat model

A balanced interaction between osteoblast and osteoclast plays a major role in maintaining bone strength and structural integrity. Tocotrienol, a palm derivative with potent antioxidant properties showed an anti-osteoporotic effect but little is known about its mechanism of action. Hence, this research was conducted to determine the effects of palm tocotrienol on the surface osteoblast and osteoclast of the the glucocorticoid-induced osteoporotic bones. The study involved 40 male Sprague-Dawley rats weighing 250-300 g which were randomly divided into an equal number of Baseline, Sham, Adrx+Dexa (adrenalectomized with dexamethasone), Adrx+Dexa+ATF (adrenalectomized with dexamethasone supplemented with α-tocopherol) and Adrx+Dexa+PTT (adrenalectomized with dexamethasone supplemented with palm tocotrienol). Bloods were taken prior to sacrifice for serum biomarkers and either tibia or femur was harvested for bone biomarkers, gene expressions analysis and histological studies. A double-blinded experiment was performed to calculate the number of total cells (osteoblasts and osteoclast) with intact nuclei within five fields of view. While serum osteocalcin and gene expression did not show any changes, CTX level was increased in the Adrx+Dexa group but reduced after the supplementation of palm tocotrienol. Supplementation of palm tocotrienol also significantly decrease the osteoclast population (p<0.05) compared to Adrx+Dexa group. In contrast, osteoblast population showed no significant difference across the groups. The result showed that palm tocotrienol acts by modulating the osteoclasts but not osteoblast, which revert the dynamics of bone cells population in the osteoporotic bone to its pre-osteoporotic levels. Supplements of tocotrienol in daily diet may be beneficial in preventing osteoporosis