Environmental Accounting: A Conceptual Study of Indian Context

As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Collaborative Research between Malaysian and Australian Universities on Learning Analytics: Challenges and Strategies

Research on Learning Analytics is progressively developing in the higher education field by concentrating on the process of students' learning. Therefore, a research project between Malaysian and Australian Universities was initiated in 2015 to look at the use of Learning Analytics to support the development of teaching practice. The focal point of this article is to discuss and share the experiences of Malaysian and Australian universities in the process of developing the collaborative research on Learning Analytics. Three aspects of this will be discussed: 1) Establishing an international research project and team members, 2) cross-cultural understandings, and 3) ways of working in relation to the practicalities of the project. This article is intended to benefit other researchers by highlighting the challenges as well as the strategies used in this project to ensure such collaborative research succeeds.

Using Simulation Modeling Approach to Predict USMLE Steps 1 and 2 Performances

The prediction models for the United States Medical Licensure Examination (USMLE) Steps 1 and 2 performances were constructed by the Monte Carlo simulation modeling approach via linear regression. The purpose of this study was to build robust simulation models to accurately identify the most important predictors and yield the valid range estimations of the Steps 1 and 2 scores. The application of simulation modeling approach was deemed an effective way in predicting student performances on licensure examinations. Also, sensitivity analysis (a/k/a what-if analysis) in the simulation models was used to predict the magnitudes of Steps 1 and 2 affected by changes in the National Board of Medical Examiners (NBME) Basic Science Subject Board scores. In addition, the study results indicated that the Medical College Admission Test (MCAT) Verbal Reasoning score and Step 1 score were significant predictors of the Step 2 performance. Hence, institutions could screen qualified student applicants for interviews and document the effectiveness of basic science education program based on the simulation results.

Analysis of Critical Success Factors of Six Sigma in Pakistani Small and Medium-Sized Enterprises

Six Sigma is a widely adapted quality improvement methodology applied throughout the world. Through this paper, an attempt has been made to identify Critical Success Factors (CSF) for successful implementation of Six Sigma in Pakistani Small and Medium-sized Enterprises (SMEs). A survey methodology was used to collect the data from SMEs in Pakistan. The results of this exploratory empirical research reflect the importance of different CSFs of Six Sigma implementation in SMEs in Pakistan. On the basis of extracted factors, a framework has been proposed for successful Six Sigma implementation in Pakistani SMEs. This study will provide a base for Pakistani SMEs and future researchers working in Six Sigma implementation and help them to prepare a road map to eradicate the hurdles in Six Sigma implementation.

Analytic Hierarchy Process Method for Supplier Selection Considering Green Logistics: Case Study of Aluminum Production Sector

The emergence of many environmental issues began with the Industrial Revolution. The depletion of natural resources and emerging environmental challenges over time requires enterprises and managers to take into consideration environmental factors while managing business. If we take notice of these causes; the design and implementation of environmentally friendly green purchasing, production and waste management systems become very important at green logistics systems. Companies can adopt green supply chain with the awareness of these facts. The concept of green supply chain constitutes from green purchasing, green production, green logistics, waste management and reverse logistics. In this study, we wanted to identify the concept of green supply chain and why green supply chain should be applied. In the practice part of the study an analytic hierarchy process (AHP) study is conducted on an aluminum production company to evaluate suppliers.

Measuring Innovative and Entrepreneurial Networks Performance

Nowadays innovation represents a challenge crucial to remaining globally competitive. This study seeks to develop a conceptual model aimed at measuring the dynamic interactions of the triple/quadruple helix, balancing innovation and entrepreneurship initiatives as pillars of regional competitiveness – the Regional Helix Scoreboard (RHS). To this aim, different strands of literature are identified according to their focus on specific regional competitiveness governance mechanisms. We put forward an overview of the state-of-the-art of research and is duly assessed in order to develop and propose a framework of analysis that enables an integrated approach in the context of collaborative dynamics. We conclude by presenting the RHS for the study of regional competitiveness dynamics, which integrates and associates different backgrounds and identifies a number of key performance indicators for research challenges.

Convex Restrictions for Outage Constrained MU-MISO Downlink under Imperfect Channel State Information

In this paper, we consider the MU-MISO downlink scenario, under imperfect channel state information (CSI). The main issue in imperfect CSI is to keep the probability of each user achievable outage rate below the given threshold level. Such a rate outage constraints present significant and analytical challenges. There are many probabilistic methods are used to minimize the transmit optimization problem under imperfect CSI. Here, decomposition based large deviation inequality and Bernstein type inequality convex restriction methods are used to perform the optimization problem under imperfect CSI. These methods are used for achieving improved output quality and lower complexity. They provide a safe tractable approximation of the original rate outage constraints. Based on these method implementations, performance has been evaluated in the terms of feasible rate and average transmission power. The simulation results are shown that all the two methods offer significantly improved outage quality and lower computational complexity.

The Role of Education (Tarbiyyah) in the Religio-Political Organization

This paper presents the reinvention of the role of education (tarbiyyah) in the social influence of organizations focusing on the sustainability of a specific religio-political organization. The objective of the paper is to describe how the position secured by education could transform the organization while maintaining its objective and vision. The study employed the qualitative approach that involves data from conducted interviews. An analysis on the role political leaders play in educating the organization in the context of ideological struggle is also analyzed. The process description also evaluates how education could intellectualize its followers and members which inspires them to submit to their leaders and the organization. This extensive cultivation of religio-political doctrine could offer a new interpretation on politics.

Primary School Teachers’ Conceptual and Procedural Knowledge of Rational Number and Its Effects on Pupils’ Achievement in Rational Numbers

The study investigated primary school teachers’ conceptual and procedural knowledge of rational numbers and its effects on pupil’s achievement in rational numbers. Specifically, primary school teachers’ level of conceptual knowledge about rational numbers, primary school teachers’ level of procedural knowledge about rational numbers, and the effects of teachers conceptual and procedural knowledge on their pupils understanding of rational numbers in primary schools is investigated. The study was carried out in Bauchi metropolis in the Bauchi state of Nigeria. The design of the study was a multi-stage design. The first stage was a descriptive design. The second stage involves a pre-test, post-test only quasi-experimental design. Two instruments were used for the data collection in the study. These were Conceptual and Procedural knowledge test (CPKT) and Rational number achievement test (RAT), the population of the study comprises of three (3) mathematics teachers’ holders of Nigerian Certificate in Education (NCE) teaching primary six and 210 pupils in their intact classes were used for the study. The data collected were analyzed using mean, standard deviation, analysis of variance, analysis of covariance and t- test. The findings indicated that the pupils taught rational number by a teacher that has high conceptual and procedural knowledge understand and perform better than the pupil taught by a teacher who has low conceptual and procedural knowledge of rational number. It is, therefore, recommended that teachers in primary schools should be encouraged to enrich their conceptual knowledge of rational numbers. Also, the superiority performance of teachers in procedural knowledge in rational number should not become an obstruction of understanding. Teachers Conceptual and procedural knowledge of rational numbers should be balanced so that primary school pupils will have a view of better teaching and learning of rational number in our contemporary schools.

Effect of Surface-Modification of Indium Tin Oxide Particles on Their Electrical Conductivity

The present work reports an effect of surface- modification of indium tin oxide (ITO) particles with chemicals on their electronic conductivity properties. Examined chemicals were polyvinyl alcohol (nonionic polymer), poly(diallyl dimethyl ammonium chloride) (cationic polymer), poly(sodium 4-styrene-sulfonate) (anionic polymer), (2-aminopropyl) trimethoxy silane (APMS) (silane coupling agent with amino group), and (3-mercaptopropyl) trimethoxy silane (MPS) (silane coupling agent with thiol group). For all the examined chemicals, volume resistivities of surface-modified ITO particles did not increase much when they were aged in air at 80 oC, compared to a volume resistivity of un-surface-modified ITO particles. Increases in volume resistivities of ITO particles surface-modified with the silane coupling agents were smaller than those with the polymers, since hydrolysis of the silane coupling agents and condensation of generated silanol and OH groups on ITO particles took place to provide efficient immobilization of them on particles. The APMS gave an increase in volume resistivity smaller than the MPS, since a larger solubility in water of APMS providing a larger amount of APMS immobilized on particles.

Liquidity Risk of Banks in Light of a Dominant Share of Foreign Capital in the Polish Banking Sector

This article investigates liquidity risk management by banks, which has gained significant importance since the global financial crisis of 2008. The issue is of particular interest for countries like Poland, in which foreign capital plays a dominant role. Such an ownership structure poses certain risks to the local banking sector, which faces an increased probability of the withdrawal of funding or assets’ transfers abroad in case of a crisis. Both these factors can have a detrimental influence on the liquidity position of foreign-owned banks and hence negatively affect the financial stability of the whole banking sector. The aim of this study is to evaluate the impact of a dominating share of foreign investors in the Polish banking sector on the liquidity position of commercial banks. The study hypothesizes that the ownership structure of the Polish banking sector, in which there are banks predominantly controlled by foreign investors, does not pose a threat to the liquidity position of Polish banks. A supplementary research hypothesis is that the liquidity risk profile of foreign-owned banks differs from that of domestic banks. The sample consists of 14 foreign-owned banks and 5 domestic banks owned by local investors, which together constitute approximately 87% of the banking sector’s assets. The data covers the period of 2004–2014. The results of the regression models show no evidence of significant differences in terms of the dynamics of changes of the liquidity buffers between the foreign-owned and domestic banks, although the signs of the coefficients might suggest that the foreign-owned banks were decreasing the holdings of liquid assets at a slower pace over the examined period, compared to the domestic banks. However, no proof of the statistical significance of these findings has been found. The supplementary research hypothesis that the liquidity risk profile of foreign-controlled banks differs from that of domestic banks was rejected.

Sliding Mode Control of a Bus Suspension System

The vibrations, caused by the irregularities of the road surface, are to be suppressed via suspension systems. In this paper, sliding mode control for a half bus model with air suspension system is presented. The bus is modelled as five degrees of freedom (DoF) system. The mathematical model of the half bus is developed using Lagrange Equations. For time domain analysis, the bus model is assumed to travel at certain speed over the bump road. The numerical results of the analysis indicate that the sliding mode controllers can be effectively used to suppress the vibrations and to improve the ride comfort of the busses.

Beneficiation of Low Grade Chromite Ore and Its Characterization for the Formation of Magnesia-Chromite Refractory by Economically Viable Process

Chromite ores are primarily used for extraction of chromium, which is an expensive metal. For low grade chromite ores (containing less than 40% Cr2O3), the chromium extraction is not usually economically viable. India possesses huge quantities of low grade chromite reserves. This deposit can be utilized after proper physical beneficiation. Magnetic separation techniques may be useful after reduction for the beneficiation of low grade chromite ore. The sample collected from the sukinda mines is characterized by XRD which shows predominant phases like maghemite, chromite, silica, magnesia and alumina. The raw ore is crushed and ground to below 75 micrometer size. The microstructure of the ore shows that the chromite grains surrounded by a silicate matrix and porosity observed the exposed side of the chromite ore. However, this ore may be utilized in refractory applications. Chromite ores contain Cr2O3, FeO, Al2O3 and other oxides like Fe-Cr, Mg-Cr have a high tendency to form spinel compounds, which usually show high refractoriness. Initially, the low grade chromite ore (containing 34.8% Cr2O3) was reduced at 1200 0C for 80 minutes with 30% coke fines by weight, before being subjected to magnetic separation. The reduction by coke leads to conversion of higher state of iron oxides converted to lower state of iron oxides. The pre-reduced samples are then characterized by XRD. The magnetically inert mass was then reacted with 20% MgO by weight at 1450 0C for 2 hours. The resultant product was then tested for various refractoriness parameters like apparent porosity, slag resistance etc. The results were satisfactory, indicating that the resultant spinel compounds are suitable for refractory applications for elevated temperature processes.

Architecture Design of the Robots Operability Assessment Simulation Testbed

This paper presents the architecture design of the robot operability assessment simulation testbed (called "ROAST") for the resolution of robot operability problems occurred during interactions between human operators and robots. The basic idea of the ROAST architecture design is to enable the easy composition of legacy or new simulation models according to its purpose. ROAST architecture is based on IEEE1516 High Level Architecture (HLA) of defense modeling and simulation. The ROAST architecture is expected to provide the foundation framework for the easy construction of a simulation testbed to order to assess the robot operability during the robotic system design. Some of ROAST implementations and its usefulness are demonstrated through a simple illustrative example.

Microbiological Analysis, Cytotoxic and Genotoxic Effects from Material Captured in PM2.5 and PM10 Filters Used in the Aburrá Valley Air Quality Monitoring Network (Colombia)

This study aims to evaluate the diversity of microorganisms in filters PM2.5 and PM10; and determine the genotoxic and cytotoxic activity of the complex mixture present in PM2.5 filters used in the Aburrá Valley Air Quality Monitoring Network (Colombia). The research results indicate that particulate matter PM2.5 of different monitoring stations are bacteria; however, this study of detection of bacteria and their phylogenetic relationship is not complete evidence to connect the microorganisms with pathogenic or degrading activities of compounds present in the air. Additionally, it was demonstrated the damage induced by the particulate material in the cell membrane, lysosomal and endosomal membrane and in the mitochondrial metabolism; this damage was independent of the PM2.5 concentrations in almost all the cases.

Examining the Usefulness of an ESP Textbook for Information Technology: Learner Perspectives

Many English for Specific Purposes (ESP) textbooks are distributed globally as the content development is often obliged to compromises between commercial and pedagogical demands. Therefore, the issue of regional application and usefulness of globally published ESP textbooks has received much debate. For ESP instructors, textbook selection is definitely a priority consideration for curriculum design. An appropriate ESP textbook can facilitate teaching and learning, while an inappropriate one may cause a disaster for both teachers and students. This study aims to investigate the regional application and usefulness of an ESP textbook for information technology (IT). Participants were 51 sophomores majoring in Applied Informatics and Multimedia at a university in Taiwan. As they were non-English majors, their English proficiency was mostly at elementary and elementary-to-intermediate levels. This course was offered for two semesters. The textbook selected was Oxford English for Information Technology. At class end, the students were required to complete a survey comprising five choices of Very Easy, Easy, Neutral, Difficult, and Very Difficult for each item. Based on the content design of the textbook, the survey investigated how the students viewed the difficulty of grammar, listening, speaking, reading, and writing materials of the textbook. In terms of difficulty, results reveal that only 22% of them found the grammar section difficult and very difficult. For listening, 71% responded difficult and very difficult. For general reading, 55% responded difficult and very difficult. For speaking, 56% responded difficult and very difficult. For writing, 78% responded difficult and very difficult. For advanced reading, 90% reported difficult and very difficult. These results indicate that, except the grammar section, more than half of the students found the textbook contents difficult in terms of listening, speaking, reading, and writing materials. Such contradictory results between the easy grammar section and the difficult four language skills sections imply that the textbook designers do not well understand the English learning background of regional ESP learners. For the participants, the learning contents of the grammar section were the general grammar level of junior high school, while the learning contents of the four language skills sections were more of the levels of college English majors. Implications from the findings are obtained for instructors and textbook designers. First of all, existing ESP textbooks for IT are few and thus textbook selections for instructors are insufficient. Second, existing globally published textbooks for IT cannot be applied to learners of all English proficiency levels, especially the low level. With limited textbook selections, third, instructors should modify the selected textbook contents or supplement extra ESP materials to meet the proficiency level of target learners. Fourth, local ESP publishers should collaborate with local ESP instructors who understand best the learning background of their students in order to develop appropriate ESP textbooks for local learners. Even though the instructor reduced learning contents and simplified tests in curriculum design, in conclusion, the students still found difficult. This implies that in addition to the instructor’s professional experience, there is a need to understand the usefulness of the textbook from learner perspectives.

Buddha Images in Mudras Representing Days of a Week: Tactile Texture Design for the Blind

The research “Buddha Images in Mudras Representing Days of a Week: Tactile Texture Design for the Blind” aims to provide original tactile format to institutions for the blind, as supplementary textbooks, to accumulate Buddhist knowledge, so that it could be extracurricular learning. The research studied on 33 students with both total and partial blindness, the latter with the ability to read Braille’s signs, of elementary 4 – 6, who are pursuing their studies on the second semester of the academic year 2013 at Bangkok School for the Blind. The researcher opted samples specifically, studied data acquired from both documents and fieldworks. Those methods must be related to the blind, tactile format production, and Buddha images in mudras representing days of a week. Afterwards, the formats will be analyzed and designed so that there would be 8 format pictures of Buddha images in mudras representing days of the week. Experts will next evaluate the media and try out.

Age and Second Language Acquisition: A Case Study from Maldives

The age a child to be exposed to a second language is a controversial issue in communities such as the Maldives where English is taught as a second language. It has been observed that different stakeholders have different viewpoints towards the issue. Some believe that the earlier children are exposed to a second language, the better they learn, while others disagree with the notion. Hence, this case study investigates whether children learn a second language better when they are exposed at an earlier age or not. The spoken and written data collected confirm that earlier exposure helps in mastering the sound pattern and speaking fluency with more native-like accent, while a later age is better for learning more abstract and concrete aspects such as grammar and syntactic rules.

Radon Concentration in the Water Samples of Hassan District, Karnataka, India

Radon is a radioactive gas emitted from radium, a daughter product of uranium that occurs naturally in rocks and soil. Radon, together with its decay products, emits alpha particles that can damage lung tissue. The activity concentration of 222Ra has been analyzed in water samples collected from borewells and rivers in and around Hassan city, Karnataka State, India. The measurements were performed by Emanometry technique. The concentration of 222Rn in borewell waters varies from 18.49±1.89 to 397.26±12.3 Bql-1 with geometric mean 120.48±12.87 Bql-1 and in river waters it varies from 92.63±9.31 to 93.98±9.51 Bql-1 with geometric mean of 93.16±9.33 Bql-1. In the present study, the radon concentrations are higher in Adarshanagar and Viveka Nagar which are found to be 397.26±12.3 Bql-1 and 325.78±32.56 Bql-1. Most of the analysed samples show a 222Rn concentration more than 100 Bql-1 and this can be attributed to the geology of the area where the ground waters are located, which is predominantly of granitic characteristic. The average inhalation dose and ingestion dose in the borewell water are found to be 0.405 and 0.033 µSvy-1; and in river water it is found to be 0.234 and 0.019 µSvy-1, respectively. The average total effective dose rate in borewell waters and river waters are found to be 0.433 and 0.253 µSvy-1, which does not cause any health risk to the population of Hassan region.

Design of a Statistics Lecture for Multidisciplinary Postgraduate Students Using a Range of Tools and Techniques

Teaching statistics is a critical and challenging issue especially to students from multidisciplinary and diverse postgraduate backgrounds. Postgraduate research students require statistics not only for the design of experiments; but also for data analysis. Students often perceive statistics as a complex and technical subject; thus, they leave data analysis to the last moment. The lecture needs to be simple and inclusive at the same time to make it comprehendible and address the learning needs of each student. Therefore, the aim of this work was to design a simple and comprehendible statistics lecture to postgraduate research students regarding ‘Research plan, design and data collection’. The lecture adopted the constructive alignment learning theory which facilitated the learning environments for the students. The learning environment utilized a student-centered approach and used interactive learning environment with in-class discussion, handouts and electronic voting system handsets. For evaluation of the lecture, formative assessment was made with in-class discussions and poll questions which were introduced during and after the lecture. The whole approach showed to be effective in creating a learning environment to the students who were able to apply the concepts addressed to their individual research projects.