Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

Financial inclusion and social protection have been recognised as the primary essential stimuli from the potential they carry as avenues for economic development, especially with respect to reduction in poverty and inequalities, the creation of employment and the enhancement overall welfare and livelihood. However, inclusive access to financial resources and equitable access to social protection interventions have remained a significant concern in Nigeria. In addition, the emergence of the COVID-19 pandemic exposed the weakness of Nigeria in all sectors of the economy such as energy, health, education and food systems and low-level inclusive access to financial resources and social protection coverage. On the other hand, this study argues that financial inclusion and social protection has the potential to mitigation shocks orchestrated by the COVID-19 pandemic. This study empirically examines how social protection interventions and access to financial resources responded to COVID-19 pandemic. The study made use of data sourced from the World Bank’s COVID-19 national longitudinal phone survey 2020 and applied the logit regression. The findings show that social protection and access to financial resources significantly associated with the likelihood of shock mitigation during the COVID-19 pandemic. The results show that social protection intervention reduces the probability of being severely affected by shocks by 0.431. Given this result, the study recommends that the government should put more effort into proper social protection intervention to mitigate the effect of the COVID-19 pandemic.

Data literacy is an important skill for students in studying physics. With data literacy, students have the ability to collect, analyze and interpret data as well as construct data-based scientific explanations and reasoning. However, students’ ability to data literacy is still not satisfactory. On the other hand, various learning strategies still provide opportunities to design learning models that are more directed at data literacy skills. For this reason, in this research a physics learning model was developed that is oriented towards physics objects represented in various modes and is called the Object-Oriented Physics Learning (OOPL) Model. The learning model was developed through several stages and based on the results of the validity analysis; it shows that the OOPL model is included in the valid category. The OOPL model fulfils the elements of content validity and construct validity. The validity of the OOPL model and its implications are discussed in detail in the discussion.

In casting industries, issue of spent molding sand disposal is the origin of molding sand reclamation. Among from all reclamation concepts the thermal reclamation method is better for no-bake sand system. This study focuses on the evaluation of sand quality by considering physical and chemical characteristics of molding sand, which is reclaimed by thermal reclamation method. Electric fuel and fluidization mechanism is used in thermal reclamation system. Effect of reclamation temperature, soaking period and sand quantity on % reclamability, grain size, ADV and on LOI is investigated. The average grain size, low ADV, low LOI and acceptable % reclamability of thermally reclaimed sand are studied.

The project of returning farmland to forest is a new project of increasing farmers' income, ecological efficiency and

benefiting the country. The key to the success of returning farmland to forest project is to strictly control the key technologies such as regional planning, forest species selection, tree species selection, good seedling, structural configuration, meticulous soil preparation, serious planting, tending and management. According to the actual

situation of Yuanling County, suitable for the tree, choose the market prospects, fast-growing tree species afforestation,

reasonable adjustment of forest structure, ecological benefits and economic benefits simultaneously, take high-

quality high-yield and efficient forestry development. Returning farmland to forest project has played huge ecological benefits, economic and social benefits.

Using matricant method elastic moduli of occasionally heterogeneous isotropic and anisotropic elastic media were received. Anisotropic behaviour and conditions for change in anisotropy of media associated with averaging of one-dimensional periodic structures was determined.