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Purpose – The purpose of this study is to find out the perspectives of students and English teachers on English Lingua Franca (ELF) at a tertiary level in one of the public universities in Lhokseumawe Municipality in Aceh and to find out the possibility of adopting the concept of teaching English as ELF to raise the students’ awareness of their identity as part of the ASEAN Economic community and as a means of communication among the Community.

Design/Methodology/Approach – The research employs basic interpretive study by delivering questionnaires to 40 students from different disciplines and conducting interview to 6 English teachers from targeted research university in Lhokseumawe, Aceh, Indonesia.

Findings – The study addresses that the majority of the students are aware that English is no longer possessed by an inner circle of English users and realize the use of English as means of communication in globally context. However, the students do not understand the English as ILF. Besides, they do not enable to envisage themselves as part of the global community of English users as their identity. The research also indicates that majority the interviewed English teachers do not realize the concept of teaching ELF in the university.

Research Limitations/Implications – The findings of this research may shed light for other English teachers in Aceh to improve their teaching method in order to improve students’ speaking skill and their awareness of their identity as a part of global imagined community of English users within the ASEAN Community Economic context.

Practical Implications – The solutions offered in the paper could improve the teaching method of English teachers particularly in Aceh, Indonesia.

Originality/Value – The research of students’ and teachers’ perspective of ELF in Lhokseumawe, Aceh, has not yet been published.

The present study aims to examine the attitudes of future Saudi female English as a Foreign Language (EFL) student-teachers toward English native-like pronunciation to investigate their misconceptions about English as a Lingua Franca (ELF).

The researcher used a questionnaire to collect the data for the study.

The results indicate that students and teachers have positive attitudes toward native-like pronunciation. However, the results also show a realization on the participants’ part about the status of ELF. The study concludes that although they have positive attitudes toward native-like English pronunciation, students use ELF and recognize that such pronunciation is not essential for global communication. The study results show that the participants are aware of ELF, filling a vacuum in the literature about how Saudi students perceive ELF. It encourages EFL teachers, syllabus designers, developers and researchers to provide more information on this topic and stresses international communicative ability, as ELF speakers require.

As the study has some limitations that could be addressed in future research, other researchers should address these deficiencies in future studies. One limitation is that the study only involved Saudi female future teachers. Further researchers can investigate male Saudi future EFL teachers. Another limitation is that the study focused on future teachers of English in Saudi Arabia in only one institution. Other Saudi EFL teachers and other Arab future teachers could be further investigated to reject or support the study’s findings. Additionally, a more detailed demographic background could be specified in further research for more comprehensive results. In addition, similar studies could be conducted with participants from different EFL-speaking countries. Another limitation of this study is that it covers the attitudes of EFL future teachers toward native-like pronunciation and indirectly investigates their views on ELF. More research is needed to determine how EFL learners and teachers perceive ELF. The actual use of English globally could become more enlightened with further study.

This study’s findings have implications for instructors, syllabus designers and researchers. The results suggest that EFL instructors, syllabus designers and researchers should focus more on international communicative competence than native-like competence. While designing course materials or teaching, teachers and syllabus developers should be fully aware of the status of ELF. Designers of syllabi should include conversations among speakers from different linguistic backgrounds. Effective communication is a priority. Students should become more familiar with global communication outside the classroom and be prepared to engage in it.

Students should become more familiar with global communication outside the classroom and be prepared to engage in it.

Native varieties of English have gained popularity over the years among EFL teachers and learners. However, researchers have debated the importance of EFL students achieving native-like English proficiency.

The purpose of this paper is to increase the awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.

The paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting and on selected insights from translation studies.

Translation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity.

The paper proposes themes for a research agenda on translation in accounting.

The paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.

This paper explores the relationship between social movement protest, economic sabotage, state capitalism, the “Green Scare,” and public forms of political repression. Through a quantitative analysis of direct action activism highlighting the Earth Liberation Front and Animal Liberation Front, the discourse surrounding mechanisms of social change and their impact on state power and capitalist accumulation will be examined. The analyses examines the earth and animal liberation movements, utilizing a Marxist-anarchist lens to illustrate how these non-state actors provide powerful critiques of capital and the state. Specifically, the discussion examines how state-sanctioned violence against these movements represents a return to Foucauldian Monarchical power. A quantitative-qualitative history will be used to argue that the movements’ actions fail to qualify as “terrorism,” and to examine the performance of power between the radical left and the state. State repression demonstrates not only the capitalist allegiances between government and industry, but also a sense of capital’s desperation hoping to counter a movement that has produced demonstrable victories by the means of bankrupting and isolating corporations. The government is taking such unconstitutional measures as a “talk back” between the revolutionary potential of these movements’ ideology as well as the challenge they present to state capitalism.

The purpose of this paper is to investigate the optimal design of micro-dimples on the bearing surface of the crankpin bearing (CB) to ameliorate the engine’s lubrication and friction (ELF).

A hydrodynamic model of the CB considering the influence of the asperity contact is built under the impact of the dynamic loading of the slider-crank-mechanism. The micro-dimples on non-slip surface of the bearing are designed and optimized based on the lubrication model and multi-objective genetic algorithm. The performance of optimal micro-dimples on ameliorating the ELF is analyzed and compared with that of optimal CB dimensions via the reduction of the solid contact force, friction force and friction coefficient between the crankpin and bearing surfaces; and the increase of the oil film pressure.

The optimal design of micro-dimples on the bearing surface may not only greatly ameliorate the ELF but also make the rotation of the crankpin inside the bearing more stable in comparison with the optimization of CB dimensions.

This study results not only clearly ameliorates the ELF but also can be applied to the slip/non-slip surface pairs of other journal bearings to enhance their lubrication performance.

The interaction of ELF‐LF electric fields with the human body is examined with a method based on surface charge‐integral equations. The evaluation of the electric field intensity on the body surface is performed for a realistic model of the human body. Two examples for different postures of the model are given.

As the government extension services are less effective in reaching the remote areas and mid-hills of Nepal, the purpose of this paper is to examine the effectiveness of community-based management in technology transfer.

The Farmer-to-Farmer (FtF) extension approach as a better alternative to government extension services will be adopted in the research.

The FtF approach is a cost effective and sustainable service delivery mechanism for extending basic and innovative technologies to rural farmers, especially in remote areas. Even marginalized, poor and disadvantaged groups, often excluded from mainstream assistance, have better access to extension services disseminated through the FtF approach. The agriculture committees established at the Village Development Committee (VDC) level are much entrusted by the people as they facilitates their participation in the planning-to-implementation processes related to local agriculture development programmes. Consequently, there is much local support for the establishment of the local committees and the FtF approach. Several challenges remain however, one being the committee members’ management capacity.

Decentralizing the FtF extension approach to the local level, the VDCs.