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Research ArticleOpen accessIn the abstractDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,682 accessesView PDFCite
Research ArticleOpen accessIn the abstractEFFECTIVENESS OF A PARTICIPATORY ACTION ORIENTED TRAINING INTERVENTION APPROACH AMONG HARVESTERS IN OIL PALM PLANTATIONNg Yee Guan, Shamsul Bahri Mohd Tamrin, Ismi Arif Ismail et al.Consistent with the global demand for palm oil, the intensified upstream harvesting activities of oil palms’ fresh fruit bunches, despite the harvesters evidences of various ergonomics risk factors leading to musculoskeletal disorders should be a cause for concern. Thus, this study describes the effectiveness of a modified and locally adapted Participatory Action-Oriented Training intervention program in improving the working environment … …American Journal of Applied Sciences, Vol. 11, Issue 4 · 8 Feb 2014 · 8,980 accessesView PDFCite
Research ArticleOpen accessIn the abstractPHENOTYPING, VIRULENCE CHARACTERISTICS OF AEROMONAS SPECIES AND THE EFFECTS OF ESSENTIAL PLANT OILS AS ANTIMICROBIAL AGENTS AGAINST PATHOGENIC ISOLATES FROM DIFFERENT SOURCESAhmed M.A. Mansour, Hoda M. Zaki, Nibal A. Hassan, Nihad A.M. El-NasharAeromonas species are increasingly recognized as enteric pathogens. Faecal samples from 20 cow, 45 sheep; 60 goat and 60 camels were examined for the presence of Aeromonas species, which was also sought in the available drinking water (55 well water and 52 drinking chlorinated tap water were also examined). Aeromonas species was isolated more frequently from goats (21.7%) than from … …American Journal of Infectious Diseases, Vol. 10, Issue 1 · 18 Jan 2014 · 8,020 accessesView PDFCite
Research ArticleOpen accessIn the abstractEvaluation of Neuropharmacological Activities of Stephania venosa Herb Consumption in Healthy RatsTerdthai Tong-Un, Wathita Phachonpai, Supaporn Muchimapura et al.Public concern on mental health has noticeably increased given the high prevalence of neuropsychiatric disorders especially anxiety and depression. Most of the drugs for these conditions used nowadays have adverse side effects so the need for newer, better-tolerated and more efficacious treatments is remaining high. Growing attention is being paid to traditional herbal medicines. Stephania venosa Spreng (S. venosa; SV) … …American Journal of Agricultural and Biological Sciences, Vol. 7, Issue 3 · 5 Jul 2012 · 7,677 accessesView PDFCite
Research ArticleOpen accessIn the abstractThe Prevalence of Computer-Related Musculoskeletal Pain Among College Students-a Cross-Sectional StudyVenkatesan Rajagopal, Rosmah Mohd Rosli, Pederlia Rintai et al.Problem statement: In the recent years, there has been an increase in incidence of musculoskeletal complaints among college students. Potential risk factors for this might be increased use of computers. The purpose of this study was to examine among college students (a) the prevalence of musculoskeletal pain and (b) the association of musculoskeletal pain with computer use and physical activity … …Current Research in Medicine, Vol. 3, Issue 1 · 23 Feb 2012 · 9,673 accessesView PDFCite
Research ArticleOpen accessIn the abstractTest Anxiety and Foreign Language Reading Anxiety in a Reading-Proficiency TestYa-Chin Tsai, Yi-Chih LiProblem statement: The impact of foreign-language anxiety has been researched with respect to the reading domain; however, how it affects reading proficiency in relation to test anxiety in a test situation is yet to be explored. Approach: This study investigated possible relationships between test anxiety, foreign language reading anxiety and English reading proficiency by using scales published in previous studies. … …Journal of Social Sciences, Vol. 8, Issue 1 · 8 Feb 2012 · 15,184 accessesView PDFCite
Research ArticleOpen accessIn the abstractMonoclonal Antibody-Based Therapeutics for Melioidosis and GlandersHyung-Yong Kim, Alexander Stojadinovic, Peter J. Weina et al.Problem statement: Burkholderia Pseudomallei (BP) and B. Mallei (BM) were two closely related pathogenic gram-negative bacteria. They were the causative agents of melioidosis and glanders, respectively and are recognized by CDC as category B select agents. Significant efforts had been devoted to developing the diagnostic and therapeutic measures against these two pathogens. Monoclonal antibody-based therapeutic was a promising targeted therapy … …American Journal of Immunology, Vol. 7, Issue 3 · 23 Dec 2011 · 8,975 accessesView PDFCite
Research ArticleOpen accessIn the abstractClinical and Functional Profile of Amyotrophic Lateral Sclerosis Patients: A One Year Follow UpMarco Orsini, Marcos R.G. de Freitas, Osvaldo J.M. Nascimento et al.Problem statement: Amyotrophic Lateral Sclerosis (ALS) is a progressive and degenerative disease that affects the anterior horn motor neurons of the spinal cord and pyramidal tracts. In Brazil, there are few epidemiological data on this disease. Recently, some important findings have been reported, allowing a better understanding on the underlying processes of neuronal death, as well as the characteristics of … …Neuroscience International, Vol. 2, Issue 1 · 6 Oct 2011 · 7,774 accessesView PDFCite
Research ArticleOpen accessIn the abstractTrade Promotions and Suppliers' Market PowerSandra Mottner, Steven H. Smith, T. J. OlneyProblem statement: Trade promotions provided to retailers from suppliers are not well understood and have not been consistently reported by manufacturers. Research about the phenomenon has consequently been limited and neither the trade nor government agencies fully understand the phenomenon and its implications. One implication is that some trade promotions (or trade allowances as they are also known) can pose … …American Journal of Economics and Business Administration, Vol. 3, Issue 3 · 19 Sep 2011 · 7,088 accessesView PDFCite
Research ArticleOpen accessIn the abstractInhibition of Skin Colour Darkening (Skin Clearing and Lightening); Skin Firming; Body Calming and Body Vitalizing Effects of Vernonia amygdalina Leaf ExtractUtoh-Nedosa Uchechukwu AnastasiaProblem statement: Obese human subjects treated with oral Vernonia amygdalina (V. amygdalina) aqueous leaf extract for one month who experienced the anti-obesity effects of V. amygdalina leaf extract reported a lighter; clearer; more glowing and firmer skin as side effects of the treatment (unpublished findings). In this study, oral Vernonia amygdalina aqueous leaf extract was taken daily for six months … …American Journal of Pharmacology and Toxicology, Vol. 6, Issue 2 · 17 Aug 2011 · 8,259 accessesView PDFCite