Abstract: Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons such as unconsciousness, lack of ethical education etc. At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations. It is one of the important tools for understanding on the role played by the natural environment in the economy. It provides adequate data which is highlighted both in the contribution of natural resources to economic well-being as well as the costs imposed by pollution or resource degradation. It can play a critical role as on be a part of the many international environmental organizations such as IUCN, WWF, PADELIA, WRI etc.; as they have been taking many initiatives for ensuring the environmental accouting for our competent survivals. The global state actors have already taken some greening accounting initiatives under the forum of the United Nations Division for Sustainable Dedevolpment, the United Nations Statistical Division, the United Nations Conference on Environment and development known as Earth Summit in Rio de Janeiro, Johannesburg Conference 2002 etc. This study will provide an overview of the environmental accounting education consisting of 25 respondents based on the primary and secondary sources.
Abstract: As a security mechanism, authorization is to provide access control to the system resources according to the polices and rules specified by the security strategies. Either by update or in the initial specification, conflicts in authorization is an issue needs to be solved. In this paper, we propose a new approach to solve conflict by using prioritized logic programs and discuss the uniqueness of its answer set. Addressing conflict resolution from logic programming viewpoint and the uniqueness analysis of the answer set provide a novel, efficient approach for authorization conflict resolution.
Abstract: In this paper performance of Puma 560
manipulator is being compared for hybrid gradient descent
and least square method learning based ANFIS controller with
hybrid Genetic Algorithm and Generalized Pattern Search
tuned radial basis function based Neuro-Fuzzy controller.
ANFIS which is based on Takagi Sugeno type Fuzzy
controller needs prior knowledge of rule base while in radial
basis function based Neuro-Fuzzy rule base knowledge is not
required. Hybrid Genetic Algorithm with generalized Pattern
Search is used for tuning weights of radial basis function
based Neuro- fuzzy controller. All the controllers are checked
for butterfly trajectory tracking and results in the form of
Cartesian and joint space errors are being compared. ANFIS
based controller is showing better performance compared to
Radial Basis Function based Neuro-Fuzzy Controller but rule
base independency of RBF based Neuro-Fuzzy gives it an
edge over ANFIS
Abstract: XML data consists of a very flexible tree-structure
which makes it difficult to support the storing and retrieving of XML
data. The node numbering scheme is one of the most popular
approaches to store XML in relational databases. Together with the
node numbering storage scheme, structural joins can be used to
efficiently process the hierarchical relationships in XML. However, in
order to process a tree-structured XPath query containing several
hierarchical relationships and conditional sentences on XML data,
many structural joins need to be carried out, which results in a high
query execution cost. This paper introduces mechanisms to reduce the
XPath queries including branch nodes into a much more efficient form
with less numbers of structural joins. A two step approach is proposed.
The first step merges duplicate nodes in the tree-structured query and
the second step divides the query into sub-queries, shortens the paths
and then merges the sub-queries back together. The proposed
approach can highly contribute to the efficient execution of XML
queries. Experimental results show that the proposed scheme can
reduce the query execution cost by up to an order of magnitude of the
original execution cost.
Abstract: The aim for this research is to deliberately discuss
how and why the contexts of culture are the main significant factors
which need to be considered when conducting the international
business oversea. As a consequence of understanding these various
factors, the researcher would be able to infer some suggestions to the
international organizations. With this in mind, the results of the
understanding in a national culture environment can support the
organizations to settle its international strategies which may be useful
to develop the national export and import effectiveness. This data
collecting methods will be concentrated upon 5-10 interviews from
the senior members and business officers in the international
company in Thailand by e-mail interview and analyses the individual
manager’s viewpoint. As well as, focus on the questionnaires which
the respondents were selected randomly around 100 samples from
UK and Thailand, together with providing a functional sample size
and comparable to data. The results of the study question the role of
national culture, which contributed to in international business
effectiveness and emphasize the positive and negative aspects, as
well as suggestions to business investors are informed.
Abstract: Knowledge is a key asset for any organisation to
sustain competitive advantages, but it is difficult to identify and
represent knowledge which is needed to perform activities in
business processes. The effective knowledge management and
support for relevant business activities definitely gives a huge impact
to the performance of the organisation as a whole. This is because
that knowledge have the functions of directing, coordinating and
controlling actions within business processes. The study has
introduced organisational morphology, a norm-based approach by
applying semiotic theories which emphasise on the representation of
knowledge in norms. This approach is concerned with the
identification of activities into three categories: substantive,
communication and control activities. All activities are directed by
norms; hence three types of norms exist; each is associated to a
category of activities. The paper describes the approach briefly and
illustrates the application of this approach through a case study of
academic activities in higher education institutions. The result of the
study shows that the approach provides an effective way to profile
business knowledge and the profile enables the understanding and
specification of business requirements of an organisation.
Abstract: In this paper, we propose improved versions of DVHop
algorithm as QDV-Hop algorithm and UDV-Hop algorithm for
better localization without the need for additional range measurement
hardware. The proposed algorithm focuses on third step of DV-Hop,
first error terms from estimated distances between unknown node and
anchor nodes is separated and then minimized. In the QDV-Hop
algorithm, quadratic programming is used to minimize the error to
obtain better localization. However, quadratic programming requires
a special optimization tool box that increases computational
complexity. On the other hand, UDV-Hop algorithm achieves
localization accuracy similar to that of QDV-Hop by solving
unconstrained optimization problem that results in solving a system
of linear equations without much increase in computational
complexity. Simulation results show that the performance of our
proposed schemes (QDV-Hop and UDV-Hop) is superior to DV-Hop
and DV-Hop based algorithms in all considered scenarios.
Abstract: Due to new distributed database applications such as
huge deductive database systems, the search complexity is constantly
increasing and we need better algorithms to speedup traditional
relational database queries. An optimal dynamic programming
method for such high dimensional queries has the big disadvantage of
its exponential order and thus we are interested in semi-optimal but
faster approaches. In this work we present a multi-agent based
mechanism to meet this demand and also compare the result with
some commonly used query optimization algorithms.
Abstract: This study was aimed to determine seasonal variations
of leaf nutrient concentrations to define nutrient needs related to
growing period and to compare irrigation programs in terms of
nutrient uptake. In this study,'Starkrimson Delicious' variety grafted
onto seedling rootstock was used during 2009-2010 growing seasons.
The study was conducted at E─ƒirdir Fruit Growing Research Station.
Leaf samples were taken in five different sample seasons (May, June,
July, August and September). Four different pan coefficients (0.50,
0.75, 1.0, 1.25) were applied during drip irrigation treatments in 7
days irrigation interval. Leaf K, Mg, Ca, P, Fe, Zn, Mn and Cu
concentrations were determined.
The results showed that among the seasonal changes, the highest
concentrations of K, Mg, P and Mn in leaves were recorded in May,
followed by a decrease in the other months, while in contrast Ca and
Fe showed the lowest concentration in May.
Results of the study demonstrate that among irrigation programs K
and Cu concentration in plants was significantly influenced. Cu
concentrations decreased with seasonal variations and different
irrigation programs. Thus, nutrient needs of 'Starkrimson Delicious'apple trees at different growth stages should be taken into
consideration before making effective fertilization program.
Abstract: Determining reasonable fees is the main objective of designing the cost estimation and payment systems for consultant contracts. However, project clients utilize different cost estimation and payment systems because of their varying views on the reasonableness of consultant fees. This study reviews the cost estimation and payment systems of consultant contracts for five countries, including the US (Washington State Department of Transportation), Japan (Ministry of Land, Infrastructure, Transport and Tourism), China (Engineering Design Charging Standard) and UK (Her Majesty's Treasure). Specifically, this work investigates the budgeting process, contractor selection method, contractual price negotiation process, cost review, and cost-control concept of the systems used in these countries. The main finding indicates that that project client-s view on whether the fee is high will affect the way he controls it. In the US, the fee is commonly considered to be high. As a result, stringent auditing system (low flexibility given to the consultant) is then applied. In the UK, the fee is viewed to be low by comparing it to the total life-cycle project cost. Thus, a system that has high flexibility in budgeting and cost reviewing is given to the consultant. In terms of the flexibility allowed for the consultant, the systems applied in Japan and China fall between those of the US and UK. Both the US and UK systems are helpful in determining a reasonable fee. However, in the US system, rigid auditing standards must be established and additional cost-audit manpower is required. In the UK system, sufficient historical cost data should be needed to evaluate the reasonableness of the consultant-s proposed fee
Abstract: There is limited evidence from various countries
about the possible impact of various criteria to be used to determine
the scope of the IFRS for SMEs issued in 2009 and, research is
needed in this area. We provide evidence from Romania, an
emerging economy member of the European Union. The aim of this
paper is to analyze in a local setting if size is a relevant factor for
deciding between local and global standards for SMEs. Our results
indicate that size is a moderate indicator of the existence of possible
users interested in financial statements and that there is a difference
between the scopes of the standard determined on various criteria..
Also, we suggest that the international exposure is quite reduced in
the case of SMEs, but is sufficient to suggest that at least some SMEs
would benefit from international comparability of financial
statements
Abstract: Fluid flow in cylinders of elliptic cross-section was investigated. Fluid used is Liquefied petroleum gas (LPG). LPG found in Nigeria contains majorly butane with percentages of propane. Commercial available code FLUENT which uses finite volume method was used to solve fluid flow governing equations. There has been little attention paid to fluid flow in cylindrical elliptic pipes. The present work aims to predict the LPG gas flow in cylindrical pipes of elliptic cross-section. Results of flow parameters of velocity and pressure distributions are presented. Results show that the pressure drop in elliptic pipes is higher than circular pipe of the same cross-sectional area. This is an important result as the pressure drop is related to the pump power needed to drive the flow. Results show that the velocity increases towards centre of the pipe as the flow moves downstream, and also increases towards the outlet of the pipe.
Abstract: Policy management in organizations became rising issue in the last decade. It’s because of today’s regulatory requirements in the organizations. To manage policies in large organizations is an imperative work. However, major challenges facing organizations in the last decade is managing all the policies in the organization and making them an active documents rather than simple (inactive) documents stored in computer hard drive or on a shelf. Because of this challenge, organizations need policy management program. This policy management program can be either manual or automated. This paper presents suggestions towards managing policies in organizations. As well as possible policy management solution or program to be utilized, manual or automated. The research first examines the models and frameworks used for managing policies from various perspectives in the literature of the research area/domain. At the end of this paper, a policy management framework is proposed for managing enterprise policies effectively and in a simplified manner.
Abstract: Functionalities and control behavior are both primary
requirements in design of a complex system. Automata theory plays
an important role in modeling behavior of a system. Z is an ideal
notation which is used for describing state space of a system and then
defining operations over it. Consequently, an integration of automata
and Z will be an effective tool for increasing modeling power for a
complex system. Further, nondeterministic finite automata (NFA)
may have different implementations and therefore it is needed to
verify the transformation from diagrams to a code. If we describe
formal specification of an NFA before implementing it, then
confidence over transformation can be increased. In this paper, we
have given a procedure for integrating NFA and Z. Complement of a
special type of NFA is defined. Then union of two NFAs is
formalized after defining their complements. Finally, formal
construction of intersection of NFAs is described. The specification
of this relationship is analyzed and validated using Z/EVES tool.
Abstract: In order to achieve competitive advantage and better
performance of firm, supply chain management (SCM) strategy
should support and drive forward business strategy. It means that
supply chain should be aligned with business strategy, at the same
time supply chain (SC) managers need to use appropriate information
system (IS) solution to support their strategy, which would lead to
stay competitive. There are different kinds of IS strategies which
enable managers to meet the SC requirement by selecting the best IS
strategy. Therefore, it is important to align IS strategies and practices
with SC strategies and practices, which could help us to plan for an
IS application that supports and enhances a SCMS. In this study,
aligning IS with SC in strategy level is considered. The main aim of
this paper is to align the various IS strategies with SCM strategies
and demonstrate their impact on SC and firm performance.
Abstract: The growing interest on national heritage
preservation has led to intensive efforts on digital documentation of
cultural heritage knowledge. Encapsulated within this effort is the
focus on ontology development that will help facilitate the
organization and retrieval of the knowledge. Ontologies surrounding
cultural heritage domain are related to archives, museum and library
information such as archaeology, artifacts, paintings, etc. The growth
in number and size of ontologies indicates the well acceptance of its
semantic enrichment in many emerging applications. Nowadays,
there are many heritage information systems available for access.
Among others is community-based e-museum designed to support the
digital cultural heritage preservation. This work extends previous
effort of developing the Traditional Malay Textile (TMT) Knowledge
Model where the model is designed with the intention of auxiliary
mapping with CIDOC CRM. Due to its internal constraints, the
model needs to be transformed in advance. This paper addresses the
issue by reviewing the previous harmonization works with CIDOC
CRM as exemplars in refining the facets in the model particularly
involving TMT-Artifact class. The result is an extensible model
which could lead to a common view for automated mapping with
CIDOC CRM. Hence, it promotes integration and exchange of
textile information especially batik-related between communities in
e-museum applications.
Abstract: For evaluating the severity of Chronic Obstructive Pulmonary Disease (COPD), one is interested in inspecting the airway wall thickening due to inflammation. Although airway segmentations have being well developed to reconstruct in high order, airway wall segmentation remains a challenge task. While tackling such problem as a multi-surface segmentation, the interrelation within surfaces needs to be considered. We propose a new method for three-dimensional airway wall segmentation using spring structural active contour model. The method incorporates the gravitational field of the image and repelling force field of the inner lumen as the soft constraint and the geometric spring structure of active contour as the hard constraint to approximate a three-dimensional coupled surface readily for thickness measurements. The results show the preservation of topology constraints of coupled surfaces. In conclusion, our springy, soft-tissue-like structure ensures the globally optimal solution and waives the shortness following by the inevitable improper inner surface constraint.
Abstract: It is important to retain customer satisfaction in
information technology services. When a service failure occurs,
companies need to take service recovery action to recover their
customer satisfaction. Although companies cannot avoid all problems
and complaints, they should try to make up. Therefore, service failure
and service recovery have become an important and challenging issue
for companies. In this paper, the literature and the problems in the
information technology services were reviewed. An integrated model
of profit driven for the service failure and service recovery was
established in view of the benefit of customer and enterprise.
Moreover, the interaction between service failure and service recovery
strategy was studied, the result of which verified the matching
principles of the service recovery strategy and the type of service
failure. In addition, the relationship between the cost of service
recovery and customer-s cumulative value of service after recovery
was analyzed with the model. The result attributes to managers in
deciding on appropriate resource allocations for recovery strategies.
Abstract: Since the last two decades, container transportation
system has been faced under increasing development. This fact
shows the importance of container transportation system as a key role
of container terminals to link between sea and land. Therefore, there
is a continuous need for the optimal use of equipment and facilities in
the ports. Regarding the complex structure of container ports, this
paper presents a simulation model that compares tow storage
strategies for storing containers in the yard. For this purpose, we
considered loading and unloading norm as an important criterion to
evaluate the performance of Shahid Rajaee container port. By
analysing the results of the model, it will be shown that using
marshalling yard policy instead of current storage system has a
significant effect on the performance level of the port and can
increase the loading and unloading norm up to 14%.
Abstract: Traditional optical networks are gradually evolving towards intelligent optical networks due to the need for faster bandwidth provisioning, protection and restoration of the network that can be accomplished with devices like optical switch, add drop multiplexer and cross connects. Since dense wavelength multiplexing forms the physical layer for intelligent optical networking, the roll of high speed all optical switch is important. This paper analyzes such an ultra-high speed polymer electro-optic switch. The performances of the 2x2 optical waveguide switch with rectangular, triangular and trapezoidal grating profiles on various device parameters are analyzed. The simulation result shows that trapezoidal grating is the optimized structure which has the coupling length of 81μm and switching voltage of 11V for the operating wavelength of 1550nm. The switching time for this proposed switch is 0.47 picosecond. This makes the proposed switch to be an important element in the intelligent optical network.