This document summarizes the history of accounting from ancient civilizations to modern times. It discusses how accounting originated in ancient Mesopotamian civilizations like Sumeria and Babylonia where scribes kept records of economic transactions by writing on clay tablets. It then describes how the early Egyptian civilization also developed elaborate systems of record keeping for taxes and goods stored in royal storehouses. The document concludes by noting that accounting has evolved significantly over time but has ancient origins as a practice for facilitating commerce and recording financial information.
Pathways and genomes databases in bioinformaticssarwat bashir
The document discusses the PAGED database, which integrates various bioinformatics databases to enable molecular phenotype discovery. PAGED contains over 25,000 gene sets from sources like pathways, disease-gene associations, gene signatures, microRNA targets, and protein-protein interaction networks. It allows users to explore relationships between gene sets and identify pathways, signatures, and modules associated with specific human diseases. The database was designed to integrate data from several sources and allow comprehensive searches and analysis to further biological research.
Mining biological data is an emergent area at the intersection between bioinformatics and data mining
(DM). The intelligent agent based model is a popular approach in constructing Distributed Data Mining
(DDM) systems to address scalable mining over large scale distributed data. The nature of associations
between different amino acids in proteins has also been a subject of great anxiety. There is a strong need to
develop new models and exploit and analyze the available distributed biological data sources. In this study,
we have designed and implemented a multi-agent system (MAS) called Agent enriched Quantitative
Association Rules Mining for Amino Acids in distributed Protein Data Banks (AeQARM-AAPDB). Such
globally strong association rules enhance understanding of protein composition and are desirable for
synthesis of artificial proteins. A real protein data bank is used to validate the system.
This document provides an overview of bioinformatics education in India. It discusses how bioinformatics education has evolved from short workshops to formal degree programs over time. A key development was the establishment of the Biotechnology Information System network in the 1980s by the Department of Biotechnology, which helped develop bioinformatics infrastructure and training programs in India. The document then describes the current landscape of bioinformatics education in India, including a case study of the master's program in bioinformatics at the University of Pune. It concludes by noting that many universities and institutions now offer bioinformatics education at various levels to train students for careers in this growing field.
(1) Consensus learning aims to improve problem-solving by combining the knowledge and predictions of multiple machine learning models or agents.
(2) It is motivated by distributed artificial intelligence, where multi-agent systems need to learn and adapt to complex environments.
(3) The consensus approach aggregates the opinions of different models/agents to reach a general agreement, with the goal of producing better and more robust predictions than any single model.
This document provides a summary of upcoming artificial intelligence conferences and events. It announces deadlines for AAAI-08/IAAI-08 on May 16th for early registration. It also announces deadlines of May 6th for demo submissions to AIIDE-08 and June 15th for paper/poster submissions to AI-2008 in Cambridge, UK. The document provides links and details on each event for topics, dates, and calls for participation.
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This document discusses the religious, moral, and rhetorical roots of modern accounting practices such as double-entry bookkeeping. It argues that double-entry bookkeeping arose from medieval merchants' sense of sin and desire to justify their profitable but questionable business practices to ecclesiastical authorities and their own consciences. The introduction of compulsory Catholic confession in 1215 and the later appearance of double-entry bookkeeping are meaningfully related, as confession instilled in people an awareness of personal sin. Various medieval accounting practices emerged as part of a larger project of moral improvement stimulated by confession.
Pathways and genomes databases in bioinformaticssarwat bashir
The document discusses the PAGED database, which integrates various bioinformatics databases to enable molecular phenotype discovery. PAGED contains over 25,000 gene sets from sources like pathways, disease-gene associations, gene signatures, microRNA targets, and protein-protein interaction networks. It allows users to explore relationships between gene sets and identify pathways, signatures, and modules associated with specific human diseases. The database was designed to integrate data from several sources and allow comprehensive searches and analysis to further biological research.
Mining biological data is an emergent area at the intersection between bioinformatics and data mining
(DM). The intelligent agent based model is a popular approach in constructing Distributed Data Mining
(DDM) systems to address scalable mining over large scale distributed data. The nature of associations
between different amino acids in proteins has also been a subject of great anxiety. There is a strong need to
develop new models and exploit and analyze the available distributed biological data sources. In this study,
we have designed and implemented a multi-agent system (MAS) called Agent enriched Quantitative
Association Rules Mining for Amino Acids in distributed Protein Data Banks (AeQARM-AAPDB). Such
globally strong association rules enhance understanding of protein composition and are desirable for
synthesis of artificial proteins. A real protein data bank is used to validate the system.
This document provides an overview of bioinformatics education in India. It discusses how bioinformatics education has evolved from short workshops to formal degree programs over time. A key development was the establishment of the Biotechnology Information System network in the 1980s by the Department of Biotechnology, which helped develop bioinformatics infrastructure and training programs in India. The document then describes the current landscape of bioinformatics education in India, including a case study of the master's program in bioinformatics at the University of Pune. It concludes by noting that many universities and institutions now offer bioinformatics education at various levels to train students for careers in this growing field.
(1) Consensus learning aims to improve problem-solving by combining the knowledge and predictions of multiple machine learning models or agents.
(2) It is motivated by distributed artificial intelligence, where multi-agent systems need to learn and adapt to complex environments.
(3) The consensus approach aggregates the opinions of different models/agents to reach a general agreement, with the goal of producing better and more robust predictions than any single model.
This document provides a summary of upcoming artificial intelligence conferences and events. It announces deadlines for AAAI-08/IAAI-08 on May 16th for early registration. It also announces deadlines of May 6th for demo submissions to AIIDE-08 and June 15th for paper/poster submissions to AI-2008 in Cambridge, UK. The document provides links and details on each event for topics, dates, and calls for participation.
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This document discusses the religious, moral, and rhetorical roots of modern accounting practices such as double-entry bookkeeping. It argues that double-entry bookkeeping arose from medieval merchants' sense of sin and desire to justify their profitable but questionable business practices to ecclesiastical authorities and their own consciences. The introduction of compulsory Catholic confession in 1215 and the later appearance of double-entry bookkeeping are meaningfully related, as confession instilled in people an awareness of personal sin. Various medieval accounting practices emerged as part of a larger project of moral improvement stimulated by confession.
This document provides the preface to a book that examines the religious, moral, and rhetorical roots of modern accounting. It discusses how accounting is traditionally viewed in a technical and detached way but is beginning to be seen as constitutive of organizations through establishing targets and assessments. The preface outlines how accounting can be understood as a technology of domination that has colonized many institutions through the ideology of efficiency. It introduces the book's aim to contribute to a critical sociology of accounting by problematizing accounting schemes and showing them to be socially constructed rather than natural or neutral.
The importance of revealing social responsibility in the generation of high q...Alexander Decker
This document discusses the importance of revealing social responsibility in generating high-quality financial reports. It defines social responsibility and accounting for social responsibility. Disclosure of social impacts and benefits is considered vital for evaluating an organization's social performance. Increased disclosure allows users to better understand an organization's financial position and results. High-quality financial reports should contain sufficient information on an organization's social activities and contributions to the community.
11.vol 0005www.iiste.org call for paper_no 1-2_ pp. 124-134Alexander Decker
This document summarizes an article on the contribution of Islamic ethics to accounting practices. It discusses issues with current accounting practices and ethics education. Specifically, it notes the lack of moral values in secular education systems has contributed to accounting scandals. While codes of ethics exist, they are not sufficient to ensure ethical behavior. The article argues that incorporating Islamic ethics into accounting education could help generate more ethical accountants. Islamic ethics emphasize accountability to God, unity with God, and public benefits (maslahah). Integrating these values may help address deficiencies in current approaches to ethics.
This document discusses the challenges of writing an essay on economic systems. It notes that the topic requires an understanding of diverse systems like capitalism and socialism through an analysis of economic theories and histories. Analyzing the strengths and weaknesses of each system demands comprehension of economic principles, political ideologies, and societal impacts. Additionally, constructing such an essay requires synthesizing information from various sources and connecting current events to broader trends. Overall, tackling this complex topic demands strong research skills, critical thinking, and the ability to clearly articulate ideas about economic structures and their dynamics over time.
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This document analyzes a summer school program through surveys, interviews, and observations to understand how it helps develop professional expertise in a non-formal educational setting. It finds that the summer school fosters coherence in epistemic frames - the way of thinking in a profession - through six main conditions: 1) common values among participants like humanism, curiosity and reciprocity; 2) nonlinear and interactive curriculum design; 3) principles of co-creation where all contribute; 4) extensive knowledge connecting occupations to wider ideas; 5) democratic structures with open communication; and 6) interaction with the natural environment and local community.
This document provides an evaluation of the evidence for how culture contributes to regeneration across economic, social, and environmental domains. It finds that while evidence gathering is still developing, there is a substantial and diverse body of evidence that cultural activities can positively contribute to regeneration initiatives. The evidence comes in various forms, from statistical analyses to case studies to common sense observations. Overall the document concludes that with quality cultural work and good judgment, cultural activities can provide advantages to regeneration when implemented appropriately. It identifies areas where the evidence base could be strengthened, such as distinguishing between numerical and perceived impacts and assessing what conditions lead to successful cultural projects.
Essay on Money | Money Essay for Students and Children in English - A .... Essay on money - Its uses and abuses. Money is the Key to Happiness Essay - GiovanniewaMurillo. Importance of Money Essay - RebeccasrDavenport. Money is not everything essay. Free Essay: Money Is Not Everything .... How Students Can Manage Their Money: [Essay Example], 824 words GradesFixer. Money is not everything essay: Essay On Money Is Not Everything In Life .... Essay on importance of money in life - words english essay about money. ⭐ Money makes the world go round argumentative essay. Money Makes The .... Essay Writing - Money - ESL worksheet by m.farvas. ️ Argumentative essay about money. Best Argumentative Essay Topics .... Pocket money essay in english. Money Seems To Be - Free Essay Example | PapersOwl.com. Spending Money Wisely Essay. An expository essay on money. Essay websites: Essay on money.
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The document discusses the history and evolution of accounting. It explains that studying history allows understanding of accounting's importance to society over time and how its essential functions have developed. Accounting is defined as an information system that identifies, collects, measures, processes, and communicates economic data to assist decision making. Key developments include the emergence of double-entry bookkeeping, the rise of corporations and need for audited financial statements, and accounting's expanding role in achieving social objectives and serving the information needs of modern organizations.
This document discusses the political economy of evidence in the context of evaluating progress towards the UN Sustainable Development Goals (SDGs). It argues that the terminology of "evidence" and "results" used in development evaluation often reflects the perspectives and power relationships of donors over recipients. To better serve the vision of the SDGs, the field of evaluation needs to rethink how it engages with different stakeholders and addresses issues of power. A joint evaluation agenda is needed that fundamentally changes the role of evaluation and challenges existing approaches and practices through self-critique and engagement with other perspectives.
This document discusses the limitations of current management thinking and knowledge practices, particularly in the development sector. It argues that the dominant Western knowledge system, shaped by 19th century intellectual trends, overemphasizes quantitative analysis, measurement, and efficiency. While useful historically, this approach is ill-suited to today's complex problems and knowledge economy. The document calls for an alternative knowledge system based on rhetoric that better addresses organizational contexts and real-world situations in development work.
This document summarizes a research paper that evaluated the effects of accounting history on financial accounting. It discusses how studying accounting history can help accounting practitioners better understand financial accounting in practice and their roles. It explores the implications of both mainstream and critical approaches to accounting history. Regarding the mainstream approach, the document states that practitioners gain a broader perspective on topics like capital markets, accounting standards, double-entry bookkeeping, and taxation. Regarding the critical approach, it notes that practitioners can recognize how accounting has been used to advantage some groups over others and look for alternative accounting systems. The document recommends emphasizing accounting history education for practitioners.
Laz B2 Module I Culture And Business ProcessesPeter Cullen
The document discusses several key concepts related to culture and business processes:
- Time is a social construct that varies across cultures. Different cultures ascribe different degrees of importance to concepts like calendar time, growth and decline, and payment time.
- Periodization in history is a cultural production, and terms like "antiquity," "renaissance," and "modern" mean different things to different cultures.
- Authority figures establish consensus and direction in a group through communication, either linguistic or non-linguistic. Concentrated and distributed models of authority impact how cultural messages and codes are created and interpreted.
- Concepts in economics and business like production, exchange, price, and consumption are bound by
New research methods of Business HistoryAmedeo Lepore
New research methods in Business History
1. Business History is an open discipline that can include issues related to the evolution of the economy, enterprises, markets, and the business world as well as other institutional, cultural, and social areas related to industrialization. A historical perspective is vital to studying companies and entrepreneurship given their uncertainty and variability over time and place.
2. The development of new technologies like computers and the internet have created new sources of data and methodologies for Business History research. Telematics networks allow researchers to access electronic sources and digital resources to study topics like the transition to a knowledge economy and the impact of long tail markets.
3. Open innovation models and new economies of knowledge represent
A Critical Perspective Analysis of Iraqi Accounting Thought: Some Thoughts on...Hosam alden
The purpose of this paper is to view some thoughts on a long-term qualitative research project to explore
the development of Iraqi accounting thought. The first thought is to interpret accounting and its relation to
the existing sociological perspective, which are including the western and Iraqi sociological perspective. The
second is to grasp of historical development of accounting in Iraq necessarily required for profound analysis of
the current development and problems of Iraqi accounting. It is also discussed that accounting Hammurabi’s
legacy has much shaped the models of Iraqi accounting today. The third thought is that presented the adoption
of critical perspective, accounting in practices supplied a prosperous image, for instances accounting can be
viewed as a master to the process of reality construction within an organization, shaping decision making in
accorded with the value and perspective of the organizational and social reality
Applied Research In Accounting A CommentaryAlicia Edwards
This document discusses different perspectives on applied research in accounting. It begins by defining applied research as research intended to solve current problems rather than just expand theoretical knowledge. It then discusses three key aspects of applied research:
1) It takes a pragmatic approach focused on whether the research provides useful solutions, rather than just establishing empirical relationships.
2) It emphasizes substantive significance over statistical significance alone, looking at whether findings meaningfully impact practice.
3) It uses methods like action research that generate mid-range theories to directly advance the interests of communities like the accounting profession.
The document argues this type of applied research can help bridge the gap between academic accounting research and practical needs.
Ancient Mesopotamia - 1165 Words Free Essay Example on GraduateWay. Compare and Contrast Mesopotamia and Egypt Essay - Free Essay Example. Mesopotamia Informational Writing. Differences between mesopotamia and egypt. mesopotamia and egypt essay conclusion. Mesopotamia - GCSE Sociology - Marked by Teachers.com. 5 paragraph essay on mesopotamia. Ancient Mesopotamia Essay. 2022-11-06. Mesopotamia Research Paper Example Topics and Well Written Essays .... Mesopotamian Archaeology Antiquity Cambridge Core. Mesopotamia essay - dradgeeport133.web.fc2.com. Development mesopotamia essay - presentationbackgrounds.web.fc2.com. Model Argumentative Essay: Egypt and Mesopotamia by Social Studies Stars. Mesopotamian civilization essay in 2021 Research paper, Essay, Empire .... Mesopotamia and Ancient Egypt Free Essay Sample on Samploon.com. Mesopotamia Creation Stories and Biblical Creation Story Essay Example .... Mesopotamia, Egypt and China Essay Example StudyHippo.com. Mesopotamia Study Resources. Mesopotamia civilization essay and outline by Peter Herman TPT. PDF Ancient Mesopotamian Religion and Mythology: Selected Essays .... Ancient Mesopotamia Inventions Essay. Mesopotamians Essay Ancient History - Year 11 HSC Thinkswap. Comparing Egypt And Mesopotamia Free Essay Example. Egypt and Mesopotamia before 3000 BC Essay Example Topics and Well .... mesopotamia essay. Pay for Essay and Get the Best Paper You Need - mesopotamia compared to .... Egypt Mesopotamia Comparison Essay PDF Mesopotamia Ancient Egypt. Historical Chronicles of Mesopotamia Essay Example Topics and Well .... An Introduction to Mesopotamia. Ancient Egypt Vs Mesopotamia Analysis Essay Example StudyHippo.com. Mesopotamia Essay - Archaeology Essays - UniversalEssays. THE MESOPOTAMIA ESSAY THINGY by keala arscott. Mesopotamia vs egypt. Compare and Contrast Egypt and Mesopotamia .... An Essay about the Economy of Mesopotamia Mesopotamia Essay Mesopotamia Essay. Mesopotamia essay - dradgeeport133.web.fc2.com
Abnormalities of hormones and inflammatory cytokines in women affected with p...Alexander Decker
Women with polycystic ovary syndrome (PCOS) have elevated levels of hormones like luteinizing hormone and testosterone, as well as higher levels of insulin and insulin resistance compared to healthy women. They also have increased levels of inflammatory markers like C-reactive protein, interleukin-6, and leptin. This study found these abnormalities in the hormones and inflammatory cytokines of women with PCOS ages 23-40, indicating that hormone imbalances associated with insulin resistance and elevated inflammatory markers may worsen infertility in women with PCOS.
This document provides the preface to a book that examines the religious, moral, and rhetorical roots of modern accounting. It discusses how accounting is traditionally viewed in a technical and detached way but is beginning to be seen as constitutive of organizations through establishing targets and assessments. The preface outlines how accounting can be understood as a technology of domination that has colonized many institutions through the ideology of efficiency. It introduces the book's aim to contribute to a critical sociology of accounting by problematizing accounting schemes and showing them to be socially constructed rather than natural or neutral.
The importance of revealing social responsibility in the generation of high q...Alexander Decker
This document discusses the importance of revealing social responsibility in generating high-quality financial reports. It defines social responsibility and accounting for social responsibility. Disclosure of social impacts and benefits is considered vital for evaluating an organization's social performance. Increased disclosure allows users to better understand an organization's financial position and results. High-quality financial reports should contain sufficient information on an organization's social activities and contributions to the community.
11.vol 0005www.iiste.org call for paper_no 1-2_ pp. 124-134Alexander Decker
This document summarizes an article on the contribution of Islamic ethics to accounting practices. It discusses issues with current accounting practices and ethics education. Specifically, it notes the lack of moral values in secular education systems has contributed to accounting scandals. While codes of ethics exist, they are not sufficient to ensure ethical behavior. The article argues that incorporating Islamic ethics into accounting education could help generate more ethical accountants. Islamic ethics emphasize accountability to God, unity with God, and public benefits (maslahah). Integrating these values may help address deficiencies in current approaches to ethics.
This document discusses the challenges of writing an essay on economic systems. It notes that the topic requires an understanding of diverse systems like capitalism and socialism through an analysis of economic theories and histories. Analyzing the strengths and weaknesses of each system demands comprehension of economic principles, political ideologies, and societal impacts. Additionally, constructing such an essay requires synthesizing information from various sources and connecting current events to broader trends. Overall, tackling this complex topic demands strong research skills, critical thinking, and the ability to clearly articulate ideas about economic structures and their dynamics over time.
21st Century Academic Enterprises & InnovationAccelerateH2O
This document discusses the need for 21st century academic research enterprises to better link their work to addressing national challenges and supporting regional economies. It argues that while universities have traditionally focused internally on education and research, the demands of the global knowledge economy require them to more actively engage with external partners through commercialization, collaboration and other initiatives. The document examines some past models for greater university-industry-government partnerships and argues that academic institutions must evolve their engagement models to maintain their relevance and maximize their economic and social impacts.
This document analyzes a summer school program through surveys, interviews, and observations to understand how it helps develop professional expertise in a non-formal educational setting. It finds that the summer school fosters coherence in epistemic frames - the way of thinking in a profession - through six main conditions: 1) common values among participants like humanism, curiosity and reciprocity; 2) nonlinear and interactive curriculum design; 3) principles of co-creation where all contribute; 4) extensive knowledge connecting occupations to wider ideas; 5) democratic structures with open communication; and 6) interaction with the natural environment and local community.
This document provides an evaluation of the evidence for how culture contributes to regeneration across economic, social, and environmental domains. It finds that while evidence gathering is still developing, there is a substantial and diverse body of evidence that cultural activities can positively contribute to regeneration initiatives. The evidence comes in various forms, from statistical analyses to case studies to common sense observations. Overall the document concludes that with quality cultural work and good judgment, cultural activities can provide advantages to regeneration when implemented appropriately. It identifies areas where the evidence base could be strengthened, such as distinguishing between numerical and perceived impacts and assessing what conditions lead to successful cultural projects.
Essay on Money | Money Essay for Students and Children in English - A .... Essay on money - Its uses and abuses. Money is the Key to Happiness Essay - GiovanniewaMurillo. Importance of Money Essay - RebeccasrDavenport. Money is not everything essay. Free Essay: Money Is Not Everything .... How Students Can Manage Their Money: [Essay Example], 824 words GradesFixer. Money is not everything essay: Essay On Money Is Not Everything In Life .... Essay on importance of money in life - words english essay about money. ⭐ Money makes the world go round argumentative essay. Money Makes The .... Essay Writing - Money - ESL worksheet by m.farvas. ️ Argumentative essay about money. Best Argumentative Essay Topics .... Pocket money essay in english. Money Seems To Be - Free Essay Example | PapersOwl.com. Spending Money Wisely Essay. An expository essay on money. Essay websites: Essay on money.
Outlines on environmental philosophy part 6Steven Ghezzo
A study on the environmental issue from historical, anthropological, social, psychological, philosophical, economic, political and juridical perspectives
The document discusses the history and evolution of accounting. It explains that studying history allows understanding of accounting's importance to society over time and how its essential functions have developed. Accounting is defined as an information system that identifies, collects, measures, processes, and communicates economic data to assist decision making. Key developments include the emergence of double-entry bookkeeping, the rise of corporations and need for audited financial statements, and accounting's expanding role in achieving social objectives and serving the information needs of modern organizations.
This document discusses the political economy of evidence in the context of evaluating progress towards the UN Sustainable Development Goals (SDGs). It argues that the terminology of "evidence" and "results" used in development evaluation often reflects the perspectives and power relationships of donors over recipients. To better serve the vision of the SDGs, the field of evaluation needs to rethink how it engages with different stakeholders and addresses issues of power. A joint evaluation agenda is needed that fundamentally changes the role of evaluation and challenges existing approaches and practices through self-critique and engagement with other perspectives.
This document discusses the limitations of current management thinking and knowledge practices, particularly in the development sector. It argues that the dominant Western knowledge system, shaped by 19th century intellectual trends, overemphasizes quantitative analysis, measurement, and efficiency. While useful historically, this approach is ill-suited to today's complex problems and knowledge economy. The document calls for an alternative knowledge system based on rhetoric that better addresses organizational contexts and real-world situations in development work.
This document summarizes a research paper that evaluated the effects of accounting history on financial accounting. It discusses how studying accounting history can help accounting practitioners better understand financial accounting in practice and their roles. It explores the implications of both mainstream and critical approaches to accounting history. Regarding the mainstream approach, the document states that practitioners gain a broader perspective on topics like capital markets, accounting standards, double-entry bookkeeping, and taxation. Regarding the critical approach, it notes that practitioners can recognize how accounting has been used to advantage some groups over others and look for alternative accounting systems. The document recommends emphasizing accounting history education for practitioners.
Laz B2 Module I Culture And Business ProcessesPeter Cullen
The document discusses several key concepts related to culture and business processes:
- Time is a social construct that varies across cultures. Different cultures ascribe different degrees of importance to concepts like calendar time, growth and decline, and payment time.
- Periodization in history is a cultural production, and terms like "antiquity," "renaissance," and "modern" mean different things to different cultures.
- Authority figures establish consensus and direction in a group through communication, either linguistic or non-linguistic. Concentrated and distributed models of authority impact how cultural messages and codes are created and interpreted.
- Concepts in economics and business like production, exchange, price, and consumption are bound by
New research methods of Business HistoryAmedeo Lepore
New research methods in Business History
1. Business History is an open discipline that can include issues related to the evolution of the economy, enterprises, markets, and the business world as well as other institutional, cultural, and social areas related to industrialization. A historical perspective is vital to studying companies and entrepreneurship given their uncertainty and variability over time and place.
2. The development of new technologies like computers and the internet have created new sources of data and methodologies for Business History research. Telematics networks allow researchers to access electronic sources and digital resources to study topics like the transition to a knowledge economy and the impact of long tail markets.
3. Open innovation models and new economies of knowledge represent
A Critical Perspective Analysis of Iraqi Accounting Thought: Some Thoughts on...Hosam alden
The purpose of this paper is to view some thoughts on a long-term qualitative research project to explore
the development of Iraqi accounting thought. The first thought is to interpret accounting and its relation to
the existing sociological perspective, which are including the western and Iraqi sociological perspective. The
second is to grasp of historical development of accounting in Iraq necessarily required for profound analysis of
the current development and problems of Iraqi accounting. It is also discussed that accounting Hammurabi’s
legacy has much shaped the models of Iraqi accounting today. The third thought is that presented the adoption
of critical perspective, accounting in practices supplied a prosperous image, for instances accounting can be
viewed as a master to the process of reality construction within an organization, shaping decision making in
accorded with the value and perspective of the organizational and social reality
Applied Research In Accounting A CommentaryAlicia Edwards
This document discusses different perspectives on applied research in accounting. It begins by defining applied research as research intended to solve current problems rather than just expand theoretical knowledge. It then discusses three key aspects of applied research:
1) It takes a pragmatic approach focused on whether the research provides useful solutions, rather than just establishing empirical relationships.
2) It emphasizes substantive significance over statistical significance alone, looking at whether findings meaningfully impact practice.
3) It uses methods like action research that generate mid-range theories to directly advance the interests of communities like the accounting profession.
The document argues this type of applied research can help bridge the gap between academic accounting research and practical needs.
Ancient Mesopotamia - 1165 Words Free Essay Example on GraduateWay. Compare and Contrast Mesopotamia and Egypt Essay - Free Essay Example. Mesopotamia Informational Writing. Differences between mesopotamia and egypt. mesopotamia and egypt essay conclusion. Mesopotamia - GCSE Sociology - Marked by Teachers.com. 5 paragraph essay on mesopotamia. Ancient Mesopotamia Essay. 2022-11-06. Mesopotamia Research Paper Example Topics and Well Written Essays .... Mesopotamian Archaeology Antiquity Cambridge Core. Mesopotamia essay - dradgeeport133.web.fc2.com. Development mesopotamia essay - presentationbackgrounds.web.fc2.com. Model Argumentative Essay: Egypt and Mesopotamia by Social Studies Stars. Mesopotamian civilization essay in 2021 Research paper, Essay, Empire .... Mesopotamia and Ancient Egypt Free Essay Sample on Samploon.com. Mesopotamia Creation Stories and Biblical Creation Story Essay Example .... Mesopotamia, Egypt and China Essay Example StudyHippo.com. Mesopotamia Study Resources. Mesopotamia civilization essay and outline by Peter Herman TPT. PDF Ancient Mesopotamian Religion and Mythology: Selected Essays .... Ancient Mesopotamia Inventions Essay. Mesopotamians Essay Ancient History - Year 11 HSC Thinkswap. Comparing Egypt And Mesopotamia Free Essay Example. Egypt and Mesopotamia before 3000 BC Essay Example Topics and Well .... mesopotamia essay. Pay for Essay and Get the Best Paper You Need - mesopotamia compared to .... Egypt Mesopotamia Comparison Essay PDF Mesopotamia Ancient Egypt. Historical Chronicles of Mesopotamia Essay Example Topics and Well .... An Introduction to Mesopotamia. Ancient Egypt Vs Mesopotamia Analysis Essay Example StudyHippo.com. Mesopotamia Essay - Archaeology Essays - UniversalEssays. THE MESOPOTAMIA ESSAY THINGY by keala arscott. Mesopotamia vs egypt. Compare and Contrast Egypt and Mesopotamia .... An Essay about the Economy of Mesopotamia Mesopotamia Essay Mesopotamia Essay. Mesopotamia essay - dradgeeport133.web.fc2.com
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Women with polycystic ovary syndrome (PCOS) have elevated levels of hormones like luteinizing hormone and testosterone, as well as higher levels of insulin and insulin resistance compared to healthy women. They also have increased levels of inflammatory markers like C-reactive protein, interleukin-6, and leptin. This study found these abnormalities in the hormones and inflammatory cytokines of women with PCOS ages 23-40, indicating that hormone imbalances associated with insulin resistance and elevated inflammatory markers may worsen infertility in women with PCOS.
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This document summarizes a study on the importance of exercise in maintaining physical and mental fitness for school children. It discusses how physical and mental fitness are developed through participation in regular physical exercises and cannot be achieved solely through classroom learning. The document outlines different types and components of fitness and argues that developing fitness should be a key objective of education systems. It recommends that schools ensure pupils engage in graded physical activities and exercises to support their overall development.
A theory of efficiency for managing the marketing executives in nigerian banksAlexander Decker
This document summarizes a study examining efficiency in managing marketing executives in Nigerian banks. The study was examined through the lenses of Kaizen theory (continuous improvement) and efficiency theory. A survey of 303 marketing executives from Nigerian banks found that management plays a key role in identifying and implementing efficiency improvements. The document recommends adopting a "3H grand strategy" to improve the heads, hearts, and hands of management and marketing executives by enhancing their knowledge, attitudes, and tools.
This document discusses evaluating the link budget for effective 900MHz GSM communication. It describes the basic parameters needed for a high-level link budget calculation, including transmitter power, antenna gains, path loss, and propagation models. Common propagation models for 900MHz that are described include Okumura model for urban areas and Hata model for urban, suburban, and open areas. Rain attenuation is also incorporated using the updated ITU model to improve communication during rainfall.
A synthetic review of contraceptive supplies in punjabAlexander Decker
This document discusses contraceptive use in Punjab, Pakistan. It begins by providing background on the benefits of family planning and contraceptive use for maternal and child health. It then analyzes contraceptive commodity data from Punjab, finding that use is still low despite efforts to improve access. The document concludes by emphasizing the need for strategies to bridge gaps and meet the unmet need for effective and affordable contraceptive methods and supplies in Punjab in order to improve health outcomes.
A synthesis of taylor’s and fayol’s management approaches for managing market...Alexander Decker
1) The document discusses synthesizing Taylor's scientific management approach and Fayol's process management approach to identify an effective way to manage marketing executives in Nigerian banks.
2) It reviews Taylor's emphasis on efficiency and breaking tasks into small parts, and Fayol's focus on developing general management principles.
3) The study administered a survey to 303 marketing executives in Nigerian banks to test if combining elements of Taylor and Fayol's approaches would help manage their performance through clear roles, accountability, and motivation. Statistical analysis supported combining the two approaches.
A survey paper on sequence pattern mining with incrementalAlexander Decker
This document summarizes four algorithms for sequential pattern mining: GSP, ISM, FreeSpan, and PrefixSpan. GSP is an Apriori-based algorithm that incorporates time constraints. ISM extends SPADE to incrementally update patterns after database changes. FreeSpan uses frequent items to recursively project databases and grow subsequences. PrefixSpan also uses projection but claims to not require candidate generation. It recursively projects databases based on short prefix patterns. The document concludes by stating the goal was to find an efficient scheme for extracting sequential patterns from transactional datasets.
A survey on live virtual machine migrations and its techniquesAlexander Decker
This document summarizes several techniques for live virtual machine migration in cloud computing. It discusses works that have proposed affinity-aware migration models to improve resource utilization, energy efficient migration approaches using storage migration and live VM migration, and a dynamic consolidation technique using migration control to avoid unnecessary migrations. The document also summarizes works that have designed methods to minimize migration downtime and network traffic, proposed a resource reservation framework for efficient migration of multiple VMs, and addressed real-time issues in live migration. Finally, it provides a table summarizing the techniques, tools used, and potential future work or gaps identified for each discussed work.
A survey on data mining and analysis in hadoop and mongo dbAlexander Decker
This document discusses data mining of big data using Hadoop and MongoDB. It provides an overview of Hadoop and MongoDB and their uses in big data analysis. Specifically, it proposes using Hadoop for distributed processing and MongoDB for data storage and input. The document reviews several related works that discuss big data analysis using these tools, as well as their capabilities for scalable data storage and mining. It aims to improve computational time and fault tolerance for big data analysis by mining data stored in Hadoop using MongoDB and MapReduce.
1. The document discusses several challenges for integrating media with cloud computing including media content convergence, scalability and expandability, finding appropriate applications, and reliability.
2. Media content convergence challenges include dealing with the heterogeneity of media types, services, networks, devices, and quality of service requirements as well as integrating technologies used by media providers and consumers.
3. Scalability and expandability challenges involve adapting to the increasing volume of media content and being able to support new media formats and outlets over time.
This document surveys trust architectures that leverage provenance in wireless sensor networks. It begins with background on provenance, which refers to the documented history or derivation of data. Provenance can be used to assess trust by providing metadata about how data was processed. The document then discusses challenges for using provenance to establish trust in wireless sensor networks, which have constraints on energy and computation. Finally, it provides background on trust, which is the subjective probability that a node will behave dependably. Trust architectures need to be lightweight to account for the constraints of wireless sensor networks.
This document discusses private equity investments in Kenya. It provides background on private equity and discusses trends in various regions. The objectives of the study discussed are to establish the extent of private equity adoption in Kenya, identify common forms of private equity utilized, and determine typical exit strategies. Private equity can involve venture capital, leveraged buyouts, or mezzanine financing. Exits allow recycling of capital into new opportunities. The document provides context on private equity globally and in developing markets like Africa to frame the goals of the study.
This document discusses a study that analyzes the financial health of the Indian logistics industry from 2005-2012 using Altman's Z-score model. The study finds that the average Z-score for selected logistics firms was in the healthy to very healthy range during the study period. The average Z-score increased from 2006 to 2010 when the Indian economy was hit by the global recession, indicating the overall performance of the Indian logistics industry was good. The document reviews previous literature on measuring financial performance and distress using ratios and Z-scores, and outlines the objectives and methodology used in the current study.
Generating privacy-protected synthetic data using Secludy and MilvusZilliz
During this demo, the founders of Secludy will demonstrate how their system utilizes Milvus to store and manipulate embeddings for generating privacy-protected synthetic data. Their approach not only maintains the confidentiality of the original data but also enhances the utility and scalability of LLMs under privacy constraints. Attendees, including machine learning engineers, data scientists, and data managers, will witness first-hand how Secludy's integration with Milvus empowers organizations to harness the power of LLMs securely and efficiently.
HCL Notes and Domino License Cost Reduction in the World of DLAUpanagenda
Webinar Recording: https://www.panagenda.com/webinars/hcl-notes-and-domino-license-cost-reduction-in-the-world-of-dlau/
The introduction of DLAU and the CCB & CCX licensing model caused quite a stir in the HCL community. As a Notes and Domino customer, you may have faced challenges with unexpected user counts and license costs. You probably have questions on how this new licensing approach works and how to benefit from it. Most importantly, you likely have budget constraints and want to save money where possible. Don’t worry, we can help with all of this!
We’ll show you how to fix common misconfigurations that cause higher-than-expected user counts, and how to identify accounts which you can deactivate to save money. There are also frequent patterns that can cause unnecessary cost, like using a person document instead of a mail-in for shared mailboxes. We’ll provide examples and solutions for those as well. And naturally we’ll explain the new licensing model.
Join HCL Ambassador Marc Thomas in this webinar with a special guest appearance from Franz Walder. It will give you the tools and know-how to stay on top of what is going on with Domino licensing. You will be able lower your cost through an optimized configuration and keep it low going forward.
These topics will be covered
- Reducing license cost by finding and fixing misconfigurations and superfluous accounts
- How do CCB and CCX licenses really work?
- Understanding the DLAU tool and how to best utilize it
- Tips for common problem areas, like team mailboxes, functional/test users, etc
- Practical examples and best practices to implement right away
HCL Notes und Domino Lizenzkostenreduzierung in der Welt von DLAUpanagenda
Webinar Recording: https://www.panagenda.com/webinars/hcl-notes-und-domino-lizenzkostenreduzierung-in-der-welt-von-dlau/
DLAU und die Lizenzen nach dem CCB- und CCX-Modell sind für viele in der HCL-Community seit letztem Jahr ein heißes Thema. Als Notes- oder Domino-Kunde haben Sie vielleicht mit unerwartet hohen Benutzerzahlen und Lizenzgebühren zu kämpfen. Sie fragen sich vielleicht, wie diese neue Art der Lizenzierung funktioniert und welchen Nutzen sie Ihnen bringt. Vor allem wollen Sie sicherlich Ihr Budget einhalten und Kosten sparen, wo immer möglich. Das verstehen wir und wir möchten Ihnen dabei helfen!
Wir erklären Ihnen, wie Sie häufige Konfigurationsprobleme lösen können, die dazu führen können, dass mehr Benutzer gezählt werden als nötig, und wie Sie überflüssige oder ungenutzte Konten identifizieren und entfernen können, um Geld zu sparen. Es gibt auch einige Ansätze, die zu unnötigen Ausgaben führen können, z. B. wenn ein Personendokument anstelle eines Mail-Ins für geteilte Mailboxen verwendet wird. Wir zeigen Ihnen solche Fälle und deren Lösungen. Und natürlich erklären wir Ihnen das neue Lizenzmodell.
Nehmen Sie an diesem Webinar teil, bei dem HCL-Ambassador Marc Thomas und Gastredner Franz Walder Ihnen diese neue Welt näherbringen. Es vermittelt Ihnen die Tools und das Know-how, um den Überblick zu bewahren. Sie werden in der Lage sein, Ihre Kosten durch eine optimierte Domino-Konfiguration zu reduzieren und auch in Zukunft gering zu halten.
Diese Themen werden behandelt
- Reduzierung der Lizenzkosten durch Auffinden und Beheben von Fehlkonfigurationen und überflüssigen Konten
- Wie funktionieren CCB- und CCX-Lizenzen wirklich?
- Verstehen des DLAU-Tools und wie man es am besten nutzt
- Tipps für häufige Problembereiche, wie z. B. Team-Postfächer, Funktions-/Testbenutzer usw.
- Praxisbeispiele und Best Practices zum sofortigen Umsetzen
Main news related to the CCS TSI 2023 (2023/1695)Jakub Marek
An English 🇬🇧 translation of a presentation to the speech I gave about the main changes brought by CCS TSI 2023 at the biggest Czech conference on Communications and signalling systems on Railways, which was held in Clarion Hotel Olomouc from 7th to 9th November 2023 (konferenceszt.cz). Attended by around 500 participants and 200 on-line followers.
The original Czech 🇨🇿 version of the presentation can be found here: https://www.slideshare.net/slideshow/hlavni-novinky-souvisejici-s-ccs-tsi-2023-2023-1695/269688092 .
The videorecording (in Czech) from the presentation is available here: https://youtu.be/WzjJWm4IyPk?si=SImb06tuXGb30BEH .
GraphRAG for Life Science to increase LLM accuracyTomaz Bratanic
GraphRAG for life science domain, where you retriever information from biomedical knowledge graphs using LLMs to increase the accuracy and performance of generated answers
Salesforce Integration for Bonterra Impact Management (fka Social Solutions A...Jeffrey Haguewood
Sidekick Solutions uses Bonterra Impact Management (fka Social Solutions Apricot) and automation solutions to integrate data for business workflows.
We believe integration and automation are essential to user experience and the promise of efficient work through technology. Automation is the critical ingredient to realizing that full vision. We develop integration products and services for Bonterra Case Management software to support the deployment of automations for a variety of use cases.
This video focuses on integration of Salesforce with Bonterra Impact Management.
Interested in deploying an integration with Salesforce for Bonterra Impact Management? Contact us at sales@sidekicksolutionsllc.com to discuss next steps.
UiPath Test Automation using UiPath Test Suite series, part 6DianaGray10
Welcome to UiPath Test Automation using UiPath Test Suite series part 6. In this session, we will cover Test Automation with generative AI and Open AI.
UiPath Test Automation with generative AI and Open AI webinar offers an in-depth exploration of leveraging cutting-edge technologies for test automation within the UiPath platform. Attendees will delve into the integration of generative AI, a test automation solution, with Open AI advanced natural language processing capabilities.
Throughout the session, participants will discover how this synergy empowers testers to automate repetitive tasks, enhance testing accuracy, and expedite the software testing life cycle. Topics covered include the seamless integration process, practical use cases, and the benefits of harnessing AI-driven automation for UiPath testing initiatives. By attending this webinar, testers, and automation professionals can gain valuable insights into harnessing the power of AI to optimize their test automation workflows within the UiPath ecosystem, ultimately driving efficiency and quality in software development processes.
What will you get from this session?
1. Insights into integrating generative AI.
2. Understanding how this integration enhances test automation within the UiPath platform
3. Practical demonstrations
4. Exploration of real-world use cases illustrating the benefits of AI-driven test automation for UiPath
Topics covered:
What is generative AI
Test Automation with generative AI and Open AI.
UiPath integration with generative AI
Speaker:
Deepak Rai, Automation Practice Lead, Boundaryless Group and UiPath MVP
Digital Marketing Trends in 2024 | Guide for Staying AheadWask
https://www.wask.co/ebooks/digital-marketing-trends-in-2024
Feeling lost in the digital marketing whirlwind of 2024? Technology is changing, consumer habits are evolving, and staying ahead of the curve feels like a never-ending pursuit. This e-book is your compass. Dive into actionable insights to handle the complexities of modern marketing. From hyper-personalization to the power of user-generated content, learn how to build long-term relationships with your audience and unlock the secrets to success in the ever-shifting digital landscape.
Best 20 SEO Techniques To Improve Website Visibility In SERPPixlogix Infotech
Boost your website's visibility with proven SEO techniques! Our latest blog dives into essential strategies to enhance your online presence, increase traffic, and rank higher on search engines. From keyword optimization to quality content creation, learn how to make your site stand out in the crowded digital landscape. Discover actionable tips and expert insights to elevate your SEO game.
For the full video of this presentation, please visit: https://www.edge-ai-vision.com/2024/06/building-and-scaling-ai-applications-with-the-nx-ai-manager-a-presentation-from-network-optix/
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Driving Business Innovation: Latest Generative AI Advancements & Success StorySafe Software
Are you ready to revolutionize how you handle data? Join us for a webinar where we’ll bring you up to speed with the latest advancements in Generative AI technology and discover how leveraging FME with tools from giants like Google Gemini, Amazon, and Microsoft OpenAI can supercharge your workflow efficiency.
During the hour, we’ll take you through:
Guest Speaker Segment with Hannah Barrington: Dive into the world of dynamic real estate marketing with Hannah, the Marketing Manager at Workspace Group. Hear firsthand how their team generates engaging descriptions for thousands of office units by integrating diverse data sources—from PDF floorplans to web pages—using FME transformers, like OpenAIVisionConnector and AnthropicVisionConnector. This use case will show you how GenAI can streamline content creation for marketing across the board.
Ollama Use Case: Learn how Scenario Specialist Dmitri Bagh has utilized Ollama within FME to input data, create custom models, and enhance security protocols. This segment will include demos to illustrate the full capabilities of FME in AI-driven processes.
Custom AI Models: Discover how to leverage FME to build personalized AI models using your data. Whether it’s populating a model with local data for added security or integrating public AI tools, find out how FME facilitates a versatile and secure approach to AI.
We’ll wrap up with a live Q&A session where you can engage with our experts on your specific use cases, and learn more about optimizing your data workflows with AI.
This webinar is ideal for professionals seeking to harness the power of AI within their data management systems while ensuring high levels of customization and security. Whether you're a novice or an expert, gain actionable insights and strategies to elevate your data processes. Join us to see how FME and AI can revolutionize how you work with data!
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Are you new to data warehouses (DWH)? Do you need to check whether your data warehouse follows the best practices for a good design? In both cases, this webinar is for you.
A data warehouse is a central relational database that contains all measurements about a business or an organisation. This data comes from a variety of heterogeneous data sources, which includes databases of any type that back the applications used by the company, data files exported by some applications, or APIs provided by internal or external services.
But designing a data warehouse correctly is a hard task, which requires gathering information about the business processes that need to be analysed in the first place. These processes must be translated into so-called star schemas, which means, denormalised databases where each table represents a dimension or facts.
We will discuss these topics:
- How to gather information about a business;
- Understanding dictionaries and how to identify business entities;
- Dimensions and facts;
- Setting a table granularity;
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- Expanding existing dimensions and facts.
OpenID AuthZEN Interop Read Out - AuthorizationDavid Brossard
During Identiverse 2024 and EIC 2024, members of the OpenID AuthZEN WG got together and demoed their authorization endpoints conforming to the AuthZEN API
11.isea vol 0004www.iiste.org call for paper no 2 pp. 149-167
1. Issues in Social and Environmental Accounting
Vol. 4, No. 2 December 2010
Pp 149-167
Identity, Variety and Destiny in Accounting
Education for a Social—Environmental and
Liberal Arts Tradition
Ralph Palliam
American University of Kuwait
Kuwait
Abstract
When one considers that all profits are not made equally, philosophy, history, anthropology
become pre-requisites for professional accounting and finance graduates. This allows for a
complete understanding of an intimately related financial market that exerts tremendous influ-
ence on socio-economic conditions. A graduate from a liberal arts institution may be worth
more than what his or her academic balance sheet shows. A liberal arts education teaches one
how to think, how to analyze, how to read, how to write, how to develop a persuasive argu-
ment. Any liberal arts education, even vaguely defined becomes an intellectual antidote to the
overwhelming flood of information and technological change. A liberal arts education teaches
students to read and to reason; to learn something about the range of human expression; to con-
sider the great literature and ideas of world civilizations; to recognize and construct arguments;
and to have sensitivity towards others’ thinking. It also makes possible a genuine kind of citi-
zenship without which democracy and markets crumble. This study presents emerging trends in
accounting as a growing discipline in liberal arts institutions whose mission is aligned with
social goals.
Keywords: accounting, accounting education, stewardship, social-environmental issues, lib-
eral arts, accounting history.
Introduction: accounting in the liberal sessing and evaluating financial account-
arts tradition to build social con- ing records for corporate social responsi-
sciousness bility. The globalization of businesses,
the increasing complexities of business
From a stewardship perspective, not eve- transactions, advances in information
rything that a corporation counts can be technology and the demand for timely
counted and not everything that a corpo- accounting information are facilitating
ration counted counts. This is precisely electronic commerce and communica-
what most corporate social scientists tion at enormous social costs. Within
face particularly when it comes to as- this context one needs to consider the
Ralph Palliam is an Associate Professor of Finance at P O Box 3323 Safat KUWAIT, Telephone: +965 67040237,
Facsimile: +965 25737039, email: rpalliam@auk.edu.kw
2. 150 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
challenges, relevance and usefulness of ergy counting than in undertaking rigor-
traditional accounting education that ous assessments of their social environ-
underscores profit as a bottom line. Fi- mental management systems. Moreover,
nance and accounting professors at lib- as long as lions cannot count, the history
eral arts institutions are frequently criti- of counting in the jungle is always going
cized by their professional organizations to favor the hunter. From a lion’s point
and associations for the specific theoreti- of view, reading, writing and arithmetic
cal and theatrical tools they teach and may not be as important as the ability to
for the way they teach students to think critically think out life-long survival
about the world and approach socio- strategies in a jungle. Coupling norma-
economic problems in the face of corpo- tive discourse about the relationships
rate success. Moreover, finance and ac- between accounting information in busi-
counting degrees from liberal arts insti- ness and different societies enables one
tutions tend to scare parents and students to identify opportunities for accounting
too who worry about whether their in- as a subject and to engage in dialogue
vestment in a college education will ever about those accounting activities that
pay off. In essence, they are responding create a potential not only for economic
to a wave of human, social and cultural success but also socially sustainable de-
interest in matters of business and tech- velopment. This is consistent with what
nology, globalization and innovation. Annisette (2006:399) in her seminal
Education entails, inter alia, an invest- work - People and periods untouched
ment in human, social and cultural capi- by accounting history: an ancient
tal, the consequences of which ought to Yoruba practice - suggests that “by tak-
result in all endeavors of human ad- ing accounting history research beyond
vancement and human achievements that the familiar settings of Europe and the
society morally approves of. Account- West we create the potential for pro-
ing therefore ought to be a qualitative found growth in our discipline”.
and quantitative measurement and as-
sessment of that human advancement Accountability and accounting have be-
and achievements. Raising critical con- come terms with almost common mean-
sciousness about the way accounting ing. Accounting describes an accounting
data is narrated offers a way of consider- system that is designed to truthfully and
ing the critical role liberal arts institu- accurately detail the description of a cor-
tions in constructing and evaluating a poration’s financial result and position.
corporation’s transition towards socially The term, accountability refers to impor-
acceptable development. tant elements of considering and judging
the quality of the details described by
Klamer (2002) in accounting for social accounting practices, policies and proce-
and cultural values considers the con- dures of the corporation. In this regard
ceptualization of the goods that count Cooper and Owen (2007) contend that
with the concepts of capital, value and there is a significant degree of adminis-
property. To those like Klamer (2002) trative reform, in terms of the increasing
who take welfare economics seriously number of major companies proclaiming
will find anomalies in counting conven- their social responsibility credentials,
tion. There are strong suspicions that and backing up their claims by produc-
many companies are spending more en- ing substantial environmental, social and
3. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 151
sustainability reports. Any exercise in quires, for the proper prosecution
accountability requires much more than of it, considerable and varied at-
standardized or normative accounting. In tainments; that it is not confined
this regard Klamer (2002:454) laments: to the department of the Actuary,
“ever since I began to consider the world which forms indeed only a branch
of the arts from an economic perspective of it, but that, while it compre-
I have been dealing with the restrictions hends all matters connected with
of the standard economic perspective. It arithmetical calculation, or in-
was as if that perspective did not allow volving investigation into figures,
me to see things particular to that it also ranges over a much wider
world”. field, in which a considerable ac-
quaintance with the general prin-
A historical survey of accounting com- ciples of law, and a knowledge in
mences with the contribution of Luca particular of the Law of Scotland,
Pacioli who was widely considered the is quite indispensable; that Ac-
father of modern accounting suggest that countants are frequently employed
he acquired an amazing knowledge of by Courts of Law . . . to aid those
diverse technical subjects – religion, Courts in their investigation of
business, military science, mathematics, matters of Accounting, which in-
medicine, art, music, law and language. volve, to a greater or less extent,
He accepted the popular belief in the points of law of more or less diffi-
inter-relatedness of these widely varying culty; that they act under such
disciplines and in the special importance remits very much as the Masters
of those, such as mathematics and ac- in Chancery are understood to act
counting, which exhibit harmony and in England.”
balance (Vaughan, 2005). This view is
further supported by the Institute of Ac- Consistent with the notion of accounting
countants in Glasgow who once peti- in a liberal arts tradition, Albrecht and
tioned Queen Victoria for the grant of a Sack (2000), cite the 1986 findings of
Royal Charter in 1854. (As cited by Hall Bedford Committee of the American
2009:2). The Petition, which was signed Accounting Association (AAA), which
by forty-nine accountants in the City of considered the future structure, content,
Glasgow suggests: and scope of accounting education in
preparing for the expanding profession.
“That the profession of an Ac- Moreover, in recent years again, ac-
countant has long existed in Scot- counting and finance professors have
land as a distinct profession of issued impassioned calls for fundamen-
great respectability; that origi- tal change in accounting education, with
nally the number of those practic- increased emphasis on developing com-
ing it was few but that, for many munication, interpersonal and intellec-
years back, the number has been tual skills, and on broadening the knowl-
rapidly increasing, and the pro- edge base. According to Palliam and
fession in Glasgow now embraces Shalhoub (2003), these calls have not
a numerous as well as highly re- been answered by the academic commu-
spectable body of persons; that nity with significant efforts to reinvent
the business of an Accountant re- pedagogical techniques and restructure
4. 152 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
the curriculum to address the perceived attack the devastation on all fronts is
deficiencies in accounting graduates. required. Hopefully, together with the
They contend that should Albert Ein- works of researchers like Annisette
stein or Sir Alexander Fleming come (2006), identity, variety and destiny in
back from their graves, they would be accounting education for a liberal arts
amazed at the advancement and achieve- tradition will be seen as a foundation,
ments that have been made in their re- so that one does not face crisis resulting
spective fields. Moreover, should the from poor accounting policies and what
forefathers of accounting education needs to be considered are the prospects
come back from their graves, they would for meaningful changes in accounting
be devastated at the extent to which the education throughout the world. It
accounting profession and the vast cur- therefore becomes apparent that due dili-
riculum have been diminished and gence in the accounting profession
poorly refined. In this regard Palliam makes it necessary for a liberal arts edu-
and Shalhoub (2003) contends that ac- cation since the proliferation of state-
counting has not as yet fulfilled the wide ments of financial accounting standards
expectations of the leaders of the profes- has had the insidious effect of pushing
sion. Perhaps it has fulfilled the narrow the accounting curriculum in an ever
expectations of today’s leaders whose more technical and ever less business-
sole intention is narrow definitions of stakeholder oriented direction. The cur-
prosperity, massive debt accumulation riculum has become devoted to teaching
over toxic assets and the creation a false students the technical rules, conventions
sense of achievement. of conformance and concentration on
formal accounting rules, with corre-
The unfortunate consequence is that ac- spondingly less focus on essential busi-
counting students have become ever- ness and social issues.
more narrowly-educated. Graduates
have become increasingly technically
proficient, but less well-rounded in the A brief historical survey of accounting
tradition of a liberal arts education.
Communication, interpersonal, critical- According to accounting historians
thinking, and professional skills, as well Giroux (2007), Brown (1905) and Anni-
as general knowledge of cultures, his- sette (2006) accounting is as old as civi-
tory, and the arts and sciences, have no- lization. Should accounting be consid-
ticeably been removed from an account- ered a function of elaborate and exten-
ing curriculum. Moreover, the quantity sive human trading activities, elaborate
of technical material covered has grown rules and procedure for proper recording
to a point where the depth of under- purposes are required. However, these
standing regarding the issues and theo- rules should best articulate the narratives
ries underlying memorized accounting of the trading activity that drive the con-
rules has become very shallow. The duct of markets and society. The devel-
question that society is seeking an an- opment of accounting may have driven
swer for is: why did accounting profes- the evolution of commerce, since it may
sion fail to adequately respond to these have been through the use of more pre-
calls for change for more than a century. cise accounting methods that modern
A comprehensive strategy designed to business was able to grow, flourish and
5. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 153
respond to the needs of the business agriculture as a result of frequent flood-
stakeholders. The history of accounting ings. Consequently, as farmers pros-
throws light on economic and business pered, service businesses and small in-
history generally, and may help one bet- dustries developed in the communities in
ter predict what is on the horizon as the and around the Mesopotamian Valley. It
pace of global business evolution esca- is not surprising that the cities of Baby-
lates. Like most other professions, the lon and Ninevah became the centers for
accounting profession has a rich history regional commerce. Babylonian was the
which is usually discussed in terms of language of business and politics
one seminal event, the invention and throughout the Near East. In this regard
dissemination of the double-entry book- banking firms in Mesopotamia em-
keeping processes. According to Anni- ployed standard measures of gold and
sette (2006), such a narrow view over- silver, and extended limited credit to
looks a long evolution of accounting some transactions. Alexander (2002)
systems. A detailed historical survey views the Mesopotamian scribes to the
helps one to identify the phenomenal accountants of today. Their duties were
thought processes that are associated identical, but even more extensive. In
with the history of accounting which is addition to writing up the transaction,
indeed an entertaining one. Moreover, the scribes ensured that the agreements
the original writing and the use of num- complied with the detailed code require-
bers and counting in accounting makes ments for commercial transactions. Dur-
accounting history an area of interest ing this time places of worship, palaces
and within this confine one can pursue and private firms employed large num-
socially responsible recording, reporting, bers of scribes, and it was considered a
interpretation and analysis. In this regard prestigious profession. In a typical trans-
five areas of history have been identi- action of the time, the parties might seek
fied: accounting from clay to paper; out the scribes at the gates to the city.
early recordings for government; ac- They would describe their agreement to
counting renaissance; and the account- the scribe, who would take from his sup-
ing profession joined for common pur- ply a small quantity of clay, specially
pose. prepared, on which to record the transac-
tion. During this period papyrus was
Accounting – from clay to paper scarce and expensive.
An extensive survey by accounting his- Moreover, Previtts and Merino (1979)
torians, Chatfield and Vangermeersch found that during this era which lasted
(1996), Previtts and Merino (1979) and until around five hundred years before
Giroux (2007) reveals that the early civi- the birth of Christ, Sumeria was a theoc-
lization in Assyria, Chaldaea-Babylonia racy whose rulers held most land and
and Sumeria were flourishing in the animals in trust for their gods, and this
Mesopotamian Valley where some of gave impetus to their record-keeping
the oldest known records in commerce efforts. Furthermore the legal codes that
were produced. These authors contend evolved penalized the failure to honor
that the area between the Tigris and Eu- transactions. Consistent with this Alex-
phrates Rivers, within the borders of ander (2002) indicates that the renowned
Iraq, was a valley that was a rich area for Code of Hammurabi required that an
6. 154 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
agent selling goods for a merchant give network of royal storehouses within
the merchant a price quotation under which the tax payments were kept.
seal or face invalidation of a questioned Egyptian bookkeepers associated with
agreement which was recorded on clay. each storehouse kept meticulous records,
The moistened clay was molded into a which were checked by an elaborate in-
size and shape adequate to contain the ternal verification system. These early
terms of the agreement. The scribes re- accountants had good reason to be hon-
corded the names of the contracting par- est and accurate, because irregularities
ties, the goods and money exchanged disclosed by royal audits were punish-
and any other promises made. The par- able by fine, mutilation or death. Al-
ties then "signed" their names to the tab- though such records were important,
let by impressing their respective seals. Palliam and Shalhoub (2003) maintain
A manifestation of mass illiteracy re- that ancient Egyptian accounting never
quired one to carry one’s signature progressed beyond simple list-making in
around one’s neck in the form of stone its thousands of years of existence. Per-
amulets engraved with a mark and upon haps more than any other factors, illiter-
death one were buried with it. Often the acy and the lack of coined money appear
seals included the owner's name and reli- to have hindered the development of
gious symbols, such as the picture and accounting. Moreover, the meticulous
name of the gods worshipped by the paper driven Arab World can be attrib-
owner. uted to the work of the Egyptians.
After transactions were recorded, the Since the Egyptians at that time treated
scribe would dry the tablet in the sun or gold and silver not as units of fungible
in an oven for important transactions value, but rather as mere articles of ex-
which needed a more permanent record. change. The inability to describe all
Sometimes a clay layer about as thick as goods in terms of a single valuation
a pie crust was fashioned and wrapped measure made accumulation and sum-
around the tablet like an envelope. For mation difficult and the development of
extra security, the whole transaction a cohesive accounting system practically
would be rewritten on this outer crust, in impossible. According to Alexander
effect making a carbon copy of the origi- (2002) Pre-Christian China used ac-
nal. Attempted alterations of the enve- counting chiefly as a means of evaluat-
lope could be detected by comparing it ing the efficiency of governmental pro-
with its contents, and the original could grams and the civil servants who admin-
not be altered without cracking off and istered them. A level of sophistication
destroying the outer shell (Previtts and was achieved during the Chao Dynasty
Merino,1979). which was not surpassed in China until
after the introduction of double entry
Governmental accounting in ancient processes in the 19 century. In the 5th
Egypt also developed in a fashion simi- century B.C., Greece used public ac-
lar to those associated with the Mesopo- countants to allow its citizenry to main-
tamians. The use of papyrus rather than tain real authority and control over their
clay tablets allowed more detailed re- government's finances. Members of the
cords to be made more easily. Extensive Athens Popular Assembly legislated on
records were kept, particularly for the financial matters and controlled receipt
7. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 155
and expenditure of public monies upon leaving office. The transition from
through the oversight of 10 state ac- republic to empire was, at least in part,
countants, chosen by lot. One of the to control Roman fiscal operations and
most important Greek contributions to to raise more revenues for the ongoing
accountancy was its introduction of wars of conquest. While the facade of
coined money about 600 B.C. Wide- republicanism was maintained, the em-
spread use of coinage took time, as did pire concentrated real fiscal and political
its impact on the evolution of account- power in the emperor. Julius Caesar per-
ing. Banking in ancient Greece appeared sonally supervised the Roman treasury,
to have been more developed than in and Augustus completely overhauled
prior societies. Bankers kept account treasury operations during his reign.
books, changed and loaned money, and Amongst Roman accounting innovations
even arranged for cash transfers for citi- were the use of an annual budgets,
zens through affiliate banks in distant which attempted to coordinate the Em-
cities. pire's diverse financial enterprises, lim-
ited expenditures to the amount of esti-
The Association of Chartered Account- mated revenues and levied taxes in a
ants in the United States also considers manner which took into consideration its
Alexander’s (2002) historical survey as citizens' ability to pay. The thousand
an authority on the historical develop- years between the fall of the Roman Em-
ment of accounting. The Association pire and the publication of Luca Pacioli's
contends that government and banking Treatise widely viewed as a period of
accounts in ancient Rome evolved from accounting stagnation, and medieval
records traditionally kept by the heads of practices outside Italy are often ignored
families, wherein daily entry of house- in historical summaries. Accounting his-
hold receipts and payments were kept in torian Chatfield and Vangermeersch
an adversaria or daybook, and monthly (1996) observed, medieval agency ac-
postings were made to a cashbook counting, laid the foundations for the
known as a codex accepti et expensi. doctrines of stewardship and conserva-
These household expenses were impor- tism, and the medieval era created the
tant in Rome because citizens were re- conditions for the rapid advance in ac-
quired to submit regular statements of counting technology that occurred dur-
assets and liabilities, used as a basis for ing the Renaissance.
taxation and even determination of civil
rights. Elaborate systems of checks and Early recordings for government -
balances were maintained in Rome for domesday
governmental receipts and disburse-
ments by the quaestors, who managed Giroux (2007) in tracing the historical
the treasury, paid the army and super- evolution of accounting, notes that ac-
vised governmental books. Quaestors in counting under the Roman Empire was
ancient Rome were magistrates who prescribed by the centralized legal codes
were responsible chiefly for financial of the time. Medieval bookkeeping was
administration. Public accounts were localized and centered on the specialized
regularly examined by an audit staff, and institutions of the feudal manor. The
quaestors were required to account to systems of exchequer and manor neces-
their successors and the Roman senate sitated numerous delegations of author-
8. 156 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
ity over property from the owners to ac- Association of Chartered Accountants in
tual possessors and users. The central the United States suggests that the Ital-
task of accounting during this era was to ians of the Renaissance (14th - 16th cen-
allow the government or property own- tury) are widely acknowledged to be the
ers to monitor those in the lower por- fathers of modern accounting and they
tions of the socio-economic pyramid. elevated trade and commerce to new
levels, and actively sought better meth-
It is widely reported (Bachrach 1988) ods of determining their profits. Al-
that when William the Conqueror in- though Arabic numerals were introduced
vaded England, he took possession of all long before, it was during this period
property in the name of the king. In that the Italians became the first to use
1086 a survey was conducted of all real them regularly in tracking business ac-
estate and the taxes due on them, known counts – an improvement over Roman
as the Domesday Book. According to numerals the importance of which can-
Alexander (2002), the oldest surviving not be overstated. It is noted that they
accounting record in the English lan- kept extensive business records, as the
guage is considered the Pipe Roll, or the use of capital and credit on a large scale
Great Roll of the Exchequer, which pro- developed (Alexander 2002). The evolu-
vides an annual description of rents, tionary trend toward double entry book-
fines and taxes due the then King of keeping was underway. Luca Pacioli
England. Compiled from valuations in was considered a true Renaissance man,
the Domesday Book and from state- with wide knowledge of literature, art,
ments of sheriffs and others collecting mathematics, business and the sciences,
for the royal treasury, the Pipe Roll was at a time when few could even read.
the final record whereupon various Leonardo da Vinci helped prepare the
county sheriffs were called before the drawings for Pacioli's 1497 work, Di-
Exchequer at Westminster to pay about vina Proportione. In turn, Pacioli is
half of the total annual assessments his reputed to have calculated for da Vinci
county owed. the quantity of bronze needed for the
artist's huge statue of Duke Lidovico
Much of the current bureaucracy in re- Sforza of Milan (Alexander 2002). Pa-
cording transactions associated with cioli’s De Computis begins with some
government accounting can be attributed basic instruction for commerce. The suc-
to this period. Lest one forgets debit cessful merchant, declares Pacioli, needs
comes from the Italian “debito” which three things: adequate or sufficient cash
comes from the Latin “debita” and or credit, good bookkepers and an ac-
“debeo”which means: Owed to the pro- counting system which allows one to
prietor or an asset of the proprietor and view one’s finances at a glance. Before
credit comes from the Italian “credito” commencing business, one should pre-
which comes from the Latin “credo” pare an inventory listing all business and
which means: Trust or belief (in the pro- personal assets and debts. This inventory
prietor) or owed by the proprietor. must be completed within one day, and
property should be appraised at current
Accounting renaissance market values and arranged according to
mobility and value, with cash and other
A literature review as published by the valuables listed first since they are most
9. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 157
easily lost. Alexander (2002) considers by the needs of a larger scale of business
the memorandum, or memorial, as Pa- operations. The small proprietorships of
cioli’s equivalent of a daybook, for the 15th century Italy had no need for spe-
recording, in chronological order, of cialized journals, subsidiary ledgers,
business transactions as they occurred. control accounts, formal audit systems,
The transaction could be entered in any cost accounting or budgeting. Some
of the various monetary units then in use omissions, such as the failure to touch
in the Italian city-states of the time, with on accruals and deferrals, probably oc-
conversion to a common currency for curred because Pacioli felt they were too
double entry left for later. The journal advanced. The numerous details of
became the book of the merchant's pri- bookkeeping techniques set forth by Pa-
vate account. Entries consisted of a nar- cioli were followed in texts and the pro-
rative debit, credit and explanation in fession over the last four centuries ac-
one continuous paragraph. The journal cording to Hatfield (1916).
had only one column, which was not
totaled. There were no compound en- In summary while Pacioli is often called
tries. The first 16 chapters of De Compu- the "Father of Accounting," he did not
tis describe this basic system of books invent the system. Instead, he simply
and accounts, while the remaining 20 are described a method used by merchants
devoted to specialized accounting issues in Venice during the Italian Renaissance
of merchants. These include bank depos- period. His system included most of the
its and withdrawals, brokered purchases, accounting cycle as it is known today.
drafts, barter transactions, joint venture He described the use journals and ledg-
trading, expense disbursements and clos- ers, and he warned that a person should
ing and balancing books. not go to sleep at night until the debits
and credits were equal. His ledger in-
The trial balance (summa summarium) cluded assets (including receivables and
is the end of Pacioli's accounting cycle. inventories), liabilities, capital, income,
Debit amounts from the old ledger are and expense accounts. He demonstrated
listed on the left side of the balance year-end closing entries and proposed
sheet and credits on the right. If the two that a trial balance be used to prove a
totals are equal, the ledger is considered balanced ledger. Moreover, his treatise
balanced. If not, says Pacioli according alludes to a wide range of topics from
to Giroux (2007), that would indicate a accounting ethics to cost accounting.
mistake in one’s ledger, which mistake
one will have to look for diligently with The establishment of the accounting
the industry and intelligence. It is most profession – joined for common pur-
surprising how little bookkeeping meth- pose
ods have changed since Pacioli. Both the
sequence of events in the accounting Both the early and modern accounting
cycle and the special procedures he de- profession owe much of its origin to
scribed in De Computis are familiar to Scotland. It is in Scotland that the char-
modern accountants. The primary differ- tered accountancy as a profession origi-
ences between current bookkeeping nated, and it is in Scotland one finds the
practices and the Method of Venice are oldest existing societies of public ac-
additions and refinements brought about countants according to Willmott (1986)
10. 158 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
who traces the growth of the profession America. Several existing American ac-
in the United Kingdom. In Edinburgh counting firms trace their origins to one
accounting was for long associated with or more of these visiting Scottish or
the profession of law, so that one fre- British chartered accountants (Willmott
quently finds the designation of writer 1986).
applied in one place to the same individ-
ual who is in another designated as an Accounting practice today and in the
accountant. There are several instances future
of members of the Society of Writers to
the Signet, the leading Solicitors' Soci- A historical survey (Previts and Merino
ety in Scotland, practicing as account- 1979; Willmott 1986; and Alexander
ants. Moreover, until comparatively re- 2002) suggests that the start of the twen-
cet times, much accountant’s work was tieth century saw enormous economic
done in solicitor’s offices. Again, to a growth. This was a result of industriali-
certain extent in Edinburgh, but to a zation overtaking agriculture in financial
greater extent in the more commercial importance. This period of growth also
city of Glasgow, the designation of ac- saw its share of financial scandals. Over-
countant was, in early times, confused capitalization and stock speculation
with that of merchant, a term of much caused financial panics during the latter
wider significance then than now. part of the nineteenth century. Labor
unions developed in response to corpo-
Directly after its formation the Edin- rate exploitation of workers. In the early
burgh Society deliberated upon a dis- century, Theodore Roosevelt supported
tinctive title for its members, and re- the use of government power to control
solved to adopt the name of chartered the growing industrial monopolies and
accountant. The Glasgow Institute also the price increases at that time. The
adopted the same title and so did the Roosevelt administration helped per-
Aberdeen Society. It naturally took some suade Congress to establish the Depart-
time before the new name became famil- ment of Commerce and Labor to gather
iar to the public and in 1880 the same the facts needed to establish a uniform
designation was adopted by the English system of accounting. This is the first
Institute and it soon became a recog- instance of accounting being used as an
nized term in former English colonies instrument of federal regulation. Unlike
(Willmott 1986). By the middle of the British, who used the balance sheet
the19th century, England became highly in an effort to monitor management's use
prosperous as a result of the Industrial of stockholders' monies, American cor-
Revolution. It became the leading pro- porations of the early twentieth century
ducer of coal, iron and cotton textiles. had no comparable history of losses
Consequently, a demand for accountants from stock speculation. Rather, Ameri-
became apparent. Moreover, large can balance sheets were drafted mainly
amounts of British capital were flowing with bankers in mind. Bankers usually
to the rapidly growing industries in the emphasize and consider a company's
United States. Scottish and British ac- liquidity more than earning power.
countants traveled to the United States to
audit these investments, and a number of Business practices began changing dras-
them stayed on and to set up practice in tically as the United States went through
11. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 159
an inventory depression in 1920 when broad, general and liberal education. The
wholesale prices fell to around 40 per- accounting educators were influenced by
cent. Cash flow slowed, loans defaulted John Dewey and his followers, who
and credit became less available to cor- stressed practicality and relevance. Un-
porations. In response, businesses sought fortunately, progressive education be-
financing from sources less tied to their came interpreted to mean a kind of voca-
current cash flow. The offering of corpo- tion with little sympathy or use for so-
rate stock issues became a leading called liberal arts. Practitioners were
method of financing expansion. As deeply disappointed with the trends in
stockholders, rather than bankers, be- the university business schools they had
came the primary users of financial done so much to foster. Despite practi-
statements, the income statement began tioners' concerns, the trend away from a
to take center stage over the balance liberal education toward technical train-
sheet. Other factors, such as the rise of ing continued throughout the latter part
income taxation and cost accounting, twentieth century. As time passed, the
also shifted the focus to revenues and magnitude and complexity of the re-
expenses. quired common body of knowledge ex-
panded at an exponential rate. Income
At the turn of the century, Brown (1905) tax legislation was passed and the the
lists four types of funds statements in Securities Exchange Commission was
use -those that summarized changes in created. The Financial Accounting Stan-
cash, in current assets, in working capi- dards Board promulgated a large number
tal and overall financial activities. After of technical and accounting rules. This
securing acceptance for accounting cur- knowledge explosion compounded a
ricula in universities, early accountants classic three-way educational dilemma:
began to advocate an expansion of uni- breadth of education; depth of learning
versity education to realize the goals of and technical coverage.
broader, more conceptual programs.
Most practitioners considered mastery of Education programs are designed to cov-
the technical procedures of auditing and ering an ever-increasing body of ac-
accounting to be most effectively counting rules rather than developing a
learned through practical experience; the full understanding of underlying ac-
role of education was to develop analyti- counting principles, on which intelligent
cal ability. Accounting, they believed, rule-making ultimately depends. Thus, at
required a wide range of knowledge and the end of an education in accounting,
minds trained to think analytically and the student has an exposure to a wide
constructively. They supported a broad array of seemingly isolated rules but
program emphasizing theory and phi- lacks an overview of the purpose and the
losophy and were disappointed when the economically universal domain of ac-
evidence accumulated that accounting counting. As the common body of ac-
educators tended to emphasize the nar- counting knowledge expanded, educa-
row, technical training. It was the uni- tors responded by adding specialized
versity accounting educators who moved accounting courses (Previts and Merino
from the theoretical approach and turned 1979). Unfortunately, this further re-
to the procedural orientation. The ac- duced the liberal education component
countants believed in the concept of a in accounting programs, which practitio-
12. 160 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
ners had felt was too sparse from the where (GAAP) is perverted; where man-
beginning. Thus, the breadth of educa- agers cut corners; and, where earnings
tion was further narrowed. Depth was reports reflect the desires of manage-
sacrificed, as well. ment rather than the underlying financial
performance of the company. Palliam
Variety in accounting education – all and Shalhoub (2003) consider an elo-
profits are not made equally quent definition of earnings management
which basically occurs when agents use
Revenues are the bottom line of profits. judgment in financial reporting and in
An often-debated contention is that, structuring transactions to alter financial
within GAAP, agents have the power, to reports to either mislead some stake-
a certain degree, to manipulate revenues holders about the underlying economic
and reported company income. The ma- performance of the company or to influ-
nipulation is not always in the direction ence contractual outcomes that depend
of higher income. Agents prefer to re- on reported accounting numbers. Several
port earnings that follow a smooth, regu- aspects of this definition merit discus-
lar, upward path and dislike to report sion.
declines, and at the same time prefer to
avoid increases that vary wildly from Firstly, what are the many judgemental
year to year. The extent to which earn- ways that agents can exercise in finan-
ings are manipulated has long been of cial reporting consistent with GAAP?
interest to analysts, researchers and in- Judgment is required to estimate numer-
vestment professionals. Levitt ous future economic events such as ex-
(1998:12) widely publicized accounting pected lives and salvage values of long-
problems at a number of companies term assets, obligations for pension
were in danger of undermining United benefits and other post-employment
States capital markets. One of the proc- benefits, deferred taxes, and losses from
esses Levitt alluded to was earnings bad debts and asset impairments. Agents
management - an effort among the issu- must also choose among acceptable ac-
ers of financial reports (managements counting methods for reporting the same
and boards of directors, who have the economic transactions, such as the
authority to specify the contents of the straight-line or accelerated depreciation
reports) “to satisfy consensus earnings methods or the LIFO, FIFO, or weighted
estimates and project a smooth earnings -average inventory valuation methods.
path”. Concerns were recently ex- In addition, agents must exercise judg-
pressed suggesting that agents’ expecta- ment in working capital management
tions to satisfy earnings expectations (such as inventory levels, the timing of
may be the overriding common sense inventory shipments or purchases, and
business practices. There is a gradual receivable policies), which affects cost
and noticeable erosion in the quality of allocations and net revenues. Agents
financial reporting. must also choose to make or defer ex-
penditures, such as research and devel-
It therefore becomes difficult to hold opment, advertising, or maintenance.
the line on good practices when agents Finally, they must decide how to struc-
operate in the gray area between legiti- ture corporate transactions. For example,
macy and outright fraud. A gray area is business combinations can be structured
13. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 161
to qualify for pooling or purchase ac- Finally, the use of judgment in financial
counting, lease contracts can be struc- reporting has enormous costs which in-
tured so that lease obligations are on or clude, the potential misallocation of re-
off-balance sheet, and equity invest- sources that arise from earnings manage-
ments can be structured to avoid or re- ment. It undermines the capital market
quire consolidation. and ultimately the cost of capital. Bene-
fits could include potential improve-
A second point to note is that the defini- ments in agents’ credible communica-
tion frames the objective of earnings tion of private information to external
management as being to mislead princi- stakeholders, improving in resource allo-
pals or stakeholders about the underly- cation decisions. Agents have no such
ing economic performance of the com- reservations about trying to achieve sta-
pany. This can arise if agents believe bility of income reporting (also known
that (at least some) stakeholders do not as smoothing). This is a fundamental
undo earnings management. It can also goal of traditional financial reporting.
occur if agents have access to informa- Their wish for stability of income report-
tion that is not available to outside stake- ing far exceeds their desire for higher
holders so that earnings management is reported income. An example is the way
unlikely to be transparent to outsiders. companies have accepted income tax
Stakeholders are then likely to anticipate allocation, which both lowers and stabi-
(and tolerate) a certain amount of earn- lizes reported income.
ings management and manipulation.
Accounting standard setters start their
Thirdly, agents can also use accounting discussion from needs of users or objec-
judgment to make financial reports more tives of financial statements. Cultural,
informative for users. This can arise if social, economic, and political factors
certain accounting choices or estimates have considerable effects on the infor-
are perceived to be credible signals of a mation different financial statements
firm's financial performance. For exam- provide. However, these factors are not
ple, if auditing is effective, managers' similar. Socio-cultural principles are
estimates of net receivables will be suggestive of a variety of implications
viewed as a credible forecast of cash for governance and accounting. Reflect-
collections. In addition, managers can ing upon cultural aspects one needs to
use reporting judgment to make finan- engage into the notion of accounting for
cial reports more informative by over- the social environment. In western coun-
coming limitations to current accounting tries with regard to basic principles of
standards. Until recently some success- economy the most important users of
ful research and development firms cre- financial statements are investors and
ated limited partnerships, which permit- creditors. Thus, other groups such as
ted them to effectively capitalize re- government, social authorities, and peo-
search and development outlays that oth- ple are secondary. The theoretical con-
erwise would have been expensed. The cepts of accounting in the Anglo-
decision to use accounting judgment to American model are self-evident state-
make financial reports more informative ments or axioms that represent the na-
for users also falls within the definition ture of accounting entities operating in
of earnings management. free economy characterized by private
14. 162 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
ownership of property. The concept of only recognizes public ownership when
basic principles of economy in account- required by social necessity and when
ing standard setting has been mostly ig- experience demonstrated the need for
nored in spite of its potential to provide nationalization of this or that utility. So-
a more systematic appreciation of the cialism society is completely contrary to
standard setting process. In the west that. Common ownership is the general
there is a tendency to amass wealth as an principal which it is applied to every
economic activity. kind of wealth. Appendix 1 presents the
Having identified that the history of ac- differences together with the destiny of
counting finds its roots in and around accounting.
modern Iraq, and drawing from the his-
torical development of accounting in
Iraq and Egypt, it would be ideal to dis- Destiny: the pursuit of truth and com-
cuss key principles of relevance and de- mon good accounting
lineate what is necessary for accounting
in different settings. It would be neces- The recent financial crisis has made it
sary to view the variety of accounting in clear that the future of accounting is up
the Islamic and Western world. Before for grabs. Accountants have become a
one explains the basic principles of Is- group of people who simply could not
lamic economy, the basic principles of handle being the bearer of bad tidings.
economics from an Islamic view need to The furthest accountants went in deliver-
be considered. Then some of the salient ing the worse news was to prepare stake-
features of basic principles of Islamic holders for bad news. In exploring the
economy and their effect on accounting causes for the current economic decline
standards setting should be considered. and their implications for modes of regu-
According to Sadr (1994,51-55), the Is- lating advanced capitalist economies, the
lamic economy is composed of three death knell for laissez-faire accounting
basic components, according to which is being signaled. As different countries
its theoretical content is defined. Thus it and regions attempt to manage the tran-
is distinguished from other economic sition to newer forms of economic sys-
theories in terms of the broad lines of tems, one needs to ascertain what ac-
these components, which are: The prin- counting models work best to weather
ciple of multi-faceted ownership; the the current economic upheaval. Going
principle of economic freedom within a back to the basics of building the infra-
defined limit; and the principle of social structure of trust and industry as prac-
justice. ticed by historical forefathers of ac-
counting may provide a more meaning-
Islam differs essentially from capitalism ful solution. “You shall not steal, nor
and socialism in the nature of the princi- deal falsely, nor lie to one another.”
ple of ownership, which it acknowl- False accomplishments and achieve-
edges. Capitalist society believes in the ments among leadership create what one
private individual form of ownership, calls narcissistic value. Stakeholders’
namely private ownership. It allows in- attitude wavers erratically between three
dividuals private ownership of different different images of accounting leader-
kinds of wealth in the country according ship. The first is based on dependence
to their activities and circumstances. It and a recognition that stakeholders as a
15. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 163
whole rely on the accounting function the type of examinations that fail to test
for financial security and a lifestyle that writing and interpersonal skills. Ac-
both agents and principals have grown counting professors have rarely required
used to. The second is grounded in hope students to apply such skills in account-
and focuses on the energy and creativity ing courses. Term papers disappeared in
that a group of motivated accountants favor of more lectures and problems,
endowed with social, human and cultural while multiple-choice examinations
capital can bring to bear on a prob- gradually displaced essays. The student
lem. The third is dominated by a sense should come to understand man himself,
of fear, vulnerability and suspicion par- his history, the philosophies by which he
ticularly in uncertain times. The notion lives, the language by which he commu-
of "common good" accounting entails nicates and the arts and sciences which
primarily of having the social systems, enrich his existence.
institutions, and environments on which
people depend to work in a manner that It is certainly not wrong for cynics to
benefits all people. An example of par- rate accounting rather than entrepreneur-
ticular common good or parts of the ship as the key driver of wealth genera-
common good would include an accessi- tion and that accounting has become
ble flourishing accounting system which more a key and fundamental pillar of an
has a powerful impact on the well-being economic system in any free and democ-
of all members of society. Virtually ratic society. There has always been a
every socio-economic problem in one call for market forces to be embedded
way or another is linked to how well an into a globally enhanced and more coor-
accounting system is functioning. Com- dinated regulatory framework. At least
mon good accounting does not just hap- two decades have been devoted by aca-
pen. The common denominator of estab- demics and practitioners criticizing ac-
lishing and maintaining the common counting education as being too narrow
good accounting requires trust and in- and too technical to properly prepare
dustry. Gandhi in his first ever public entrants for the rapidly changing and
speech in South Africa to Indian mer- expanding profession. There were urgent
chants alluded to observing truthfulness calls for a broader, more liberal account-
in business. He awakened the mer- ing education. Early academics believed
chants to a sense of duty. The need for accounting required a wide range of
and the responsibility of being truthful knowledge and minds trained to think
was greater in a foreign land because the analytically and critically. However,
conduct of a few was the measure of that accounting programs through the years
of the millions of their fellow country- have largely emphasized technical train-
men. Likewise, bringing any form of ing at the expense of the broad, liberal
disrespect to the accounting profession education that was intended by the
constitutes a sense of shamefulness col- founding practitioners who sponsored
lectively shared by people. the first university schools of business.
Forward-looking accountants cum aca-
Students perceive accountants work with demics have for many years been deeply
numbers, not people, and there is one disappointed with the narrow focus of
right answer to every accounting ques- accounting programs and with the rules-
tion. This perception is consistent with based, procedural approach of account-
16. 164 R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167
ing courses. These criticisms of account- cific reference to economic approach,
ing education sound remarkably similar the term macro means something very
to recent concerns. The intensity and large in span. The macro dimension of
urgency of current mandates for change accounting entails relationships among
may be a result of years of frustration. agents within the enterprise and princi-
Table 1 presents a summary of the iden- pals in society. Supra is a pre-fix mean-
tity, variety and destiny of accounting. ing above or over. The supra-macro di-
The identity is reflected as the Anglo- mension of accounting focuses on mat-
American model. Variety is shown in ters above and over every transaction
terms of an Islamic model. Destiny is recording and financial reporting proc-
shown as a proposed model. With spe- ess.
Table 1. Comparison of Accounting Elements between the British-American
Model with an Islamic Accounting Model and a Proposed Model
ELEMENTS ANGLO- AN ISLAMIC DESTINY (A
AMERICAN MODEL PROPOSED
MODEL MODEL)
Economic Approach Micro Macro Supra-Macro
Primary Users Investors and State, Management Labor and
Creditors Consuming public
Accounting Policy Goal Oriented Value Oriented Common Good
Oriented
Asset Valuation Historical Cost Price Current Exit Price Responsible Market
Value
Income Revenue-Expense Asset-Liability Incorporation of
Determination Approach Approach Cashflows
Time Value Money Yes No Yes
Time Period Yes Yes Yes
Primary Focus Income Statement Balance Sheet Cashflows
Theoretical Concept Entity Theory Proprietary Theory Stakeholder Theory
Going Concern Based on Income Based on Islamic Laws of Succession
Postulate Law
Fixed Interest Yes No Variable
Legalistic Common Law Religious Law Laws relating to
Orientation common good
Accounting Rules Technical Ethical Moral and Ethical
Accounting Ethics Professional Ethics Religious Ethics Good citizenship
Stock Exchange Yes Yes Yes
Market
Bonds Yes Yes with request Yes
condition
Accounting Value Approach Event Approach Interdisciplinary
Approach
17. R. Palliam / Issues in Social and Environmental Accounting 2 (2010) 149-167 165
Conclusion velops higher thinking and communica-
tion skills, should be consistently ex-
Individuals entering the accounting pro- pressed. The factors that impede
fession require a broad liberal arts cul- changes include students, practitioners
tural background which should give and accounting professors as a group
them an appreciation of their responsi- favoring technical education and they
bilities to society, the profession and the fail to truly recognize the value of a lib-
state. On a cultural dimension there must eral education. To correct the deficien-
be a knowledge foundation of the broad cies, an entire educational process must
field of business and economics and su- be reengineered and an education for
perimposed on the technical training in common good should be considered.
their chosen field. This plan of account-
ing education must be coupled with rec-
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