Australian Journal of Basic and Applied Sciences

December 2021


Cultural Message in The Context of Accounting Learning

Tri Handayani Amaliah and Amir Lukum

ABSTRACT: The purpose of this research, namely: 1) identifying the cultural philosophy of the Gorontalo community in strengthening the character of the generation of accountants through IESQ, 2) Uncovering the message of the Gorontalo community cultural values conveyed in the accounting learning process. This research is qualitative. Data collection is carried out through 1) The process of interaction conveyed in learning in accounting students who program the courses of Business Ethics and The Accounting Profession through discussion, 2) Search for local wisdom of the Gorontalo community through library studies on research results relevant to the aspects studied in this study. The results showed that the culture of the Gorontalo community that can be integrated into the accounting learning process is the tradition of payango, karawo, oral poetry lohidu, traditional tenggedi games, and tumbu-tumbu balanga that have philosophical values to strengthen IESQ students. Integrating cultural values in accounting learning is one way to facilitate students in understanding adab (ethics) as prospective accountants. In addition, culturally integrated accounting learning positively impacts the formation of manners in students, honest behavior, speaking words, appreciating differences, and completing tasks on time.

[ FULL TEXT PDF 1-9 ] DOI: 10.22587/ajbas.2021.15.12.1


Roles of Irrigation Intervals and Growth Regulators on Faba Bean Productivity and its Components

Amira M. El-Emshaty, Ahmed G. Bador, Dina A. Ghazy

ABSTRACT: One of the most significant factors limiting plant output on the majority of agricultural fields across the world is water stress, which is one of the environmental stresses. Salicylic acid (SA) and gibberellic acid regulates plant growth, makes plants more tolerant to water shortages and play a key role in many physiological processes. The present work was designed with the objective to investigate the effects of addition of SA and GA and irrigation intervals (14, 21, 28 days) on growth parameters, morphological parameters, photosynthetic pigments, protein, total carbohydrates and productivity of faba bean. This is achieved through a field experiment during winter season of 2016/2017 at Tag El-Ezz farm Mansoura city, Egypt. All vegetative growth parameters, yield parameters and chemical content were found to be increased by widening the irrigation periods from 14 days to 21 days, while narrowing the irrigation intervals to 28 days gave reverse effect. Addition of SA (1.0 ppm) and/ or GA (150 ppm) to faba bean at 14-21 days' irrigation period show maximum increase in plant characteristics (i.e. plant height, fresh, dry weight, chlorophyll and micronutrients contents).

[ FULL TEXT PDF 10-23 ] DOI: 10.22587/ajbas.2021.15.12.2


The Revenue Generating Function for Non Regular Fixed Lifetime Inventory System, a Case Study of Hotel Rooms

Izevbizua, O and Nomuoja, A. J .

ABSTRACT: Hotel rooms are classified as non-regular fixed lifetime inventory systems because rooms that outdate in one period become helpful at the start of the next period. Over the years, hotel managers in Nigeria have found it difficult to determine how much money they make and trace the number of rooms in demand or not in demand. This study develops a model to determine how much hotel managers make in a period trace the number of rooms in demand and the number of rooms available to meet demand. The revenue generated from each subunit of the hotel, the outdates and the shortages in a period are determined. Finally, the demand matrix for hotel rooms is derived and used to compare the performance of the two hotels.

[ FULL TEXT PDF 24-31 ] 10.22587/ajbas.2021.15.12.3