A compact Airy beam light sheet microscope with a tilted cylindrical lens

We thank the UK Engineering and Physical Sciences Research Council under grant EP/J01771X/1, the ’BRAINS’ 600th anniversary appeal and Dr. E. Killick for funding.Light-sheet imaging is rapidly gaining importance for imaging intact biological specimens. Many of the latest innovations rely on the propagation-invariant Bessel or Airy beams to form an extended light sheet to provide high resolution across a large field of view. Shaping light to realize propagation-invariant beams often relies on complex programming of spatial light modulators or specialized, custom made, optical elements. Here we present a straightforward and low-cost modification to the traditional light-sheet setup, based on the open-access light-sheet microscope OpenSPIM, to achieve Airy light-sheet illumination. This brings wide field single-photon light-sheet imaging to a broader range of endusers. Fluorescent microspheres embedded in agarose and a zebrafish larva were imaged to demonstrate how such a microscope can have a minimal footprint and cost without compromising on imaging quality.Publisher PDFPeer reviewe

La qualité de l'information comptable et financière : comparaison entre les cadres conceptuels du FASB, l’IASB et réglementation comptable marocaine

La qualité de l’information comptable et financière est étroitement liée au référentiel utilisé pour sa production. Chaque cadre comptable s’appuie sur des objectifs, des principes et des utilisateurs spécifiques, ce qui conduit à des attentes vis-à-vis de l’information comptable varient selon le système comptable en vigueur. Cet article vise à travers une analyse comparative à explorer comment la qualité de l’ICF est abordée par les normalisateurs internationaux, en particulier à travers les cadres conceptuels du FASB et de l’IASB, d’une part, et par le cadre réglementaire comptable marocain, d’autre part. En résumé, le CGNC, qui constitue le référentiel de la normalisation comptable marocaine, ne couvre pas l’ensemble des qualités de l’information comptable, il en précise trois caractéristiques qualitatives à savoir la pertinence, la fiabilité et la comparabilité, qui se trouvent également dans le cadre conceptuel anglo-saxon (IASB-FASB). Cependant, des divergences apparaissent dans la définition de ces qualités, en raison notamment des différences liées aux destinataires privilégiés de l’information et aux principes comptables fondamentaux sur lesquels reposent les référentiels respectifs

Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions

All stakeholders recognize the importance of the information provided by various accounting subfields in the decision-making process and managerial activities, on the other hand, with the exponential growth of artificial intelligence, the traditional way of working in accounting has changed, and research about it has been undertaken worldwide, In this context, This study provides a bibliometric analysis of 931 articles which were published from 1990 to 2022 to look for the research trends and most prominent topics and theme addressed in the literature regarding the application of artificial intelligence technologies in five accounting subfields namely Financial Accounting, Management Accounting, Tax Accounting,  Auditing, and Governmental Accounting. Using VOS viewer software, this study contributes to accounting literature by analyzing the current common theme in the literature through visualizing and mapping the occurrence and the co-occurrence of authors’ keywords of 931 articles that address this topic, which will allow us to highlight some less explored avenues of research that can therefore be further explored by scholars. The results show that Financial Accounting is the most commonly researched accounting area explored. The theme most frequently addressed is the detection of financial statement fraud. There were few articles discussing Artificial Intelligence’s implication on Tax Accounting and Government Accounting. Further, the study provided six major areas that have been revealed for future research on this topic: the implication of the Internet of Things, Blockchain and Big Data and the Accounting field, Accounting cybersecurity in the artificial intelligence area, XBRL, and Artificial Intelligence in Accounting.   Keywords: Bibliometric, Accounting subfields, Artificial Intelligence, Vosviewer.                                                                JEL Classification: M4, Q55 Paper type: Theoretical Research All stakeholders recognize the importance of the information provided by various accounting subfields in the decision-making process and managerial activities, on the other hand, with the exponential growth of artificial intelligence, the traditional way of working in accounting has changed, and research about it has been undertaken worldwide, In this context, This study provides a bibliometric analysis of 931 articles which were published from 1990 to 2022 to look for the research trends and most prominent topics and theme addressed in the literature regarding the application of artificial intelligence technologies in five accounting subfields namely Financial Accounting, Management Accounting, Tax Accounting,  Auditing, and Governmental Accounting. Using VOS viewer software, this study contributes to accounting literature by analyzing the current common theme in the literature through visualizing and mapping the occurrence and the co-occurrence of authors’ keywords of 931 articles that address this topic, which will allow us to highlight some less explored avenues of research that can therefore be further explored by scholars. The results show that Financial Accounting is the most commonly researched accounting area explored. The theme most frequently addressed is the detection of financial statement fraud. There were few articles discussing Artificial Intelligence’s implication on Tax Accounting and Government Accounting. Further, the study provided six major areas that have been revealed for future research on this topic: the implication of the Internet of Things, Blockchain and Big Data and the Accounting field, Accounting cybersecurity in the artificial intelligence area, XBRL, and Artificial Intelligence in Accounting.   Keywords: Bibliometric, Accounting subfields, Artificial Intelligence, Vosviewer.                                                                JEL Classification: M4, Q55 Paper type: Theoretical Research&nbsp

Moroccan EFL Secondary School Teachers’ Perceptions and Practices of Learner-Centered Teaching in Taroudant Directorate of Education, Morocco

The present paper reports on a qualitative study that (a) investigated Moroccan EFL secondary school teachers’ perceptions of LCT, (b) assessed how these perceptions affect their actual teaching practices, and (c) surveyed the different constraints to the implementation of LCT in Moroccan EFL classes. Structured open-ended interviews and non-participant classroom observations were used to collect data from four EFL secondary school teachers belonging to three public secondary schools in the provincial directorate for national education in Taroudant, Morocco. First, teachers were interviewed to obtain information related to their perceptions and understanding of LCT as well as the challenges facing its implementation. Then, they were observed to gain complementary data about teachers’ practices of LCT. The results have revealed that teachers do hold right perceptions and good understanding of LCT. Yet, due to constraints such as the standardized curriculum and examination, lack of materials and large class size, teachers find themselves obliged to keep different traditional practices

Edge-platforms based decision-support approach for solar panels inspection with YOLOv8 deep neural-network

This paper presents an innovative AI-based method for autonomous inspection, designed to enhance energy production efficiency by optimizing cleaning strategies for soiled photovoltaic panels, using advanced artificial intelligence algorithms to analyze panel conditions and environmental factors in real-time, allowing for targeted cleaning interventions. Based on the advanced YOLOv8 deep learning algorithm and computer vision approach, the proposed method offers distinct advantages in real-time detection and classification of various types of soiling and dust accumulation compared on solar panels to traditional methods, and underwent satisfactory testing across diverse scenarios. The NVIDIA Jetson Nano, the Raspberry Pi4 embedded devices, and the Raspberry Pi4 combined with NCS2 accelerator are used for implementing our approach. A comparison aims to provide a detailed exploration of the most suitable embedded platform for deploying our advanced system was discussed. This comparison considers processing speed and accuracy, energy consumption, and overall performance in executing the computationally intensive tasks. The results demonstrate that our model achieves high accuracy in detecting soiling and enhancing the model's detection speed. With an average precision of 99.5%, this approach ensures accurate fault identification, underscoring the effectiveness of computer vision using deep learning algorithms for detection tasks across a wide range of scenarios

A New Photovoltaic Blocks Mutualization System For Micro-Grids Using An Arduino Board And Labview

The photovoltaic systems are often employed into micro-grids; Micro-grids are small power grids designed to provide a reliable and better power supply to a small number of consumers using renewable energy sources. This paper deals with DC micro-grids and present a new system of monitoring and sharing electricity between homes equipped with photovoltaic panels (PV) in the goal to reduce the electrical energy waste. The system is based on dynamic sharing of photovoltaic blocks through homes in stand-alone areas, using an arduino board for controlling the switching matrix. The LABVIEW program is used to further process and display collected data from the system in the PC screen. A small-scale prototype has been developed in a laboratory to proof the concept. This prototype demonstrates the feasibility and functionality of the system

REVUE DE LA LITTERATURE ACADEMIQUE ET PROFESSIONNELLE RELATIVE AUX FACTEURS D’EFFICACITE DES FONCTIONS D’AUDIT INTERNE.

Cet article sera consacré à une revue de la littérature pertinente de l’efficacité de l’audit interne et des variables influençant son efficacité. Il a pour objectif de faire de la tour des principaux articles théoriques et empiriques et de la documentation professionnelle et formuler des propositions de recherche afin d’aboutir à un modèle conceptuel. Nous nous sommes par la suite intéressé à une revue de littérature aussi bien professionnelle qu’académique sur les facteurs d’efficacité des fonctions d’audit interne (EAI). Ce qui nous a permis de proposer un modèle de recherche à huit questions de recherche correspondant chacune à un facteur impactant potentiellement l’EAI

EMPIRICAL STUDY OF THE PERFORMANCE OF THE ISLAMIC INVESTMENT

Sukuk is an investment certificate in line with the principles of Islamic finance. In the last decade, it has achieved higher growth in comparison to other segments in Islamic finance. The purpose of our article is to evaluate the performance of these instruments in an international context based on seven performance measurement models and to explore the possibility of diversification benefits between Sukuk indexes. The data used in our Study are the serie of Dow Jones Sukuk index for a period from September 2007 until December 2015. The results show that there is a weak significant correlation between Sukuk indexes, which does not hinder the possibility of diversification benefits.Secondly; the results also show that high quality Sukuk has outperformed the low quality Sukuk and this for the different performance measures of our study.In addition; the performance differs according to the rating of Sukuk

Design and Implementation Intelligent Adaptive Front-lighting System of Automobile using Digital Technology on Arduino Board

The automatic light AFS (Adaptive Front - Lighting System) is added to the capabilities of modern vehicles that will improve the safety of vehicle drivers and passengers traveling at night. A new architecture of the AFS has proposed in this paper. This architecture is powerful and intelligent using the PWM technique on ARDUINO Board replaces the old mechanical system based on stepper motors