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.

A Recommender System Fusing Collaborative Filtering and User’s Review Mining

Collaborative filtering (CF) algorithm has been popularly used for recommender systems in both academic and practical applications. It basically generates recommendation results using users’ numeric ratings. However, the additional use of the information other than user ratings may lead to better accuracy of CF. Considering that a lot of people are likely to share their honest opinion on the items they purchased recently due to the advent of the Web 2.0, user's review can be regarded as the new informative source for identifying user's preference with accuracy. Under this background, this study presents a hybrid recommender system that fuses CF and user's review mining. Our system adopts conventional memory-based CF, but it is designed to use both user’s numeric ratings and his/her text reviews on the items when calculating similarities between users.

Adaptive Transmission Scheme Based on Channel State in Dual-Hop System

In this paper, a dual-hop relay based on channel state is studied. In the conventional relay scheme, a relay uses the same modulation method without reference to channel state. But, a relay uses an adaptive modulation method with reference to channel state. If the channel state is poor, a relay eliminates latter 2 bits and uses Quadrature Phase Shift Keying (QPSK) modulation. If channel state is good, a relay modulates the received symbols with 16-QAM symbols by using 4 bits. The performance of the proposed scheme for Symbol Error Rate (SER) and throughput is analyzed.

Comparative Dynamic Performance of Load Frequency Control of Nonlinear Interconnected Hydro-Thermal System Using Intelligent Techniques

This paper demonstrates dynamic performance evaluation of load frequency control (LFC) with different intelligent techniques. All non-linearities and physical constraints have been considered in simulation studies such as governor dead band (GDB), generation rate constraint (GRC) and boiler dynamics. The conventional integral time absolute error has been considered as objective function. The design problem is formulated as an optimisation problem and particle swarm optimisation (PSO), bacterial foraging optimisation algorithm (BFOA) and differential evolution (DE) are employed to search optimal controller parameters. The superiority of the proposed approach has been shown by comparing the results with published fuzzy logic control (FLC) for the same interconnected power system. The comparison is done using various performance measures like overshoot, undershoot, settling time and standard error criteria of frequency and tie-line power deviation following a step load perturbation (SLP). It is noticed that, the dynamic performance of proposed controller is better than FLC. Further, robustness analysis is carried out by varying the time constants of speed governor, turbine, tie-line power in the range of +40% to -40% to demonstrate the robustness of the proposed DE optimized PID controller.

Integrating Process Planning, WMS Dispatching, and WPPW Weighted Due Date Assignment Using a Genetic Algorithm

Conventionally, process planning, scheduling, and due-date assignment functions are performed separately and sequentially. The interdependence of these functions requires integration. Although integrated process planning and scheduling, and scheduling with due date assignment problems are popular research topics, only a few works address the integration of these three functions. This work focuses on the integration of process planning, WMS scheduling, and WPPW due date assignment. Another novelty of this work is the use of a weighted due date assignment. In the literature, due dates are generally assigned without considering the importance of customers. However, in this study, more important customers get closer due dates. Typically, only tardiness is punished, but the JIT philosophy punishes both earliness and tardiness. In this study, all weighted earliness, tardiness, and due date related costs are penalized. As no customer desires distant due dates, such distant due dates should be penalized. In this study, various levels of integration of these three functions are tested and genetic search and random search are compared both with each other and with ordinary solutions. Higher integration levels are superior, while search is always useful. Genetic searches outperformed random searches.

Performance Assessment of Carbon Nano Tube Based Cutting Fluid in Machining Process

In machining, there is always a problem with heat generation and friction produced during the process as they consequently affect tool wear and surface finish. An instant heat transfer mechanism could protect the cutting tool edge and enhance the tool life by cooling the cutting edge of the tool. In the present work, carbon nanotube (CNT) based nano-cutting fluid is proposed for machining a hard-to-cut material. Tool wear and surface roughness are considered for the evaluation of the nano-cutting fluid in turning process. The performance of nanocoolant is assessed against the conventional coolant and dry machining conditions and it is observed that the proposed nanocoolant has produced better performance than the conventional coolant.

Production of Pig Iron by Smelting of Blended Pre-Reduced Titaniferous Magnetite Ore and Hematite Ore Using Lean Grade Coal

The rapid depletion of high-grade iron ore (Fe2O3) has gained attention on the use of other sources of iron ore. Titaniferous magnetite ore (TMO) is a special type of magnetite ore having high titania content (23.23% TiO2 present in this case). Due to high TiO2 content and high density, TMO cannot be treated by the conventional smelting reduction. In this present work, the TMO has been collected from high-grade metamorphic terrain of the Precambrian Chotanagpur gneissic complex situated in the eastern part of India (Shaltora area, Bankura district, West Bengal) and the hematite ore has been collected from Visakhapatnam Steel Plant (VSP), Visakhapatnam. At VSP, iron ore is received from Bailadila mines, Chattisgarh of M/s. National Mineral Development Corporation. The preliminary characterization of TMO and hematite ore (HMO) has been investigated by WDXRF, XRD and FESEM analyses. Similarly, good quality of coal (mainly coking coal) is also getting depleted fast. The basic purpose of this work is to find how lean grade coal can be utilised along with TMO for smelting to produce pig iron. Lean grade coal has been characterised by using TG/DTA, proximate and ultimate analyses. The boiler grade coal has been found to contain 28.08% of fixed carbon and 28.31% of volatile matter. TMO fines (below 75 μm) and HMO fines (below 75 μm) have been separately agglomerated with lean grade coal fines (below 75 μm) in the form of briquettes using binders like bentonite and molasses. These green briquettes are dried first in oven at 423 K for 30 min and then reduced isothermally in tube furnace over the temperature range of 1323 K, 1373 K and 1423 K for 30 min & 60 min. After reduction, the reduced briquettes are characterized by XRD and FESEM analyses. The best reduced TMO and HMO samples are taken and blended in three different weight percentage ratios of 1:4, 1:8 and 1:12 of TMO:HMO. The chemical analysis of three blended samples is carried out and degree of metallisation of iron is found to contain 89.38%, 92.12% and 93.12%, respectively. These three blended samples are briquetted using binder like bentonite and lime. Thereafter these blended briquettes are separately smelted in raising hearth furnace at 1773 K for 30 min. The pig iron formed is characterized using XRD, microscopic analysis. It can be concluded that 90% yield of pig iron can be achieved when the blend ratio of TMO:HMO is 1:4.5. This means for 90% yield, the maximum TMO that could be used in the blend is about 18%.

Stabilization of a Three-Pole Active Magnetic Bearing by Hybrid Control Method in Static Mode

The design and implementation of the hybrid control method for a three-pole active magnetic bearing (AMB) is proposed in this paper. The system is inherently nonlinear and conventional nonlinear controllers are a little complicated, while the proposed hybrid controller has a piecewise linear form, i.e. linear in each sub-region. A state-feedback hybrid controller is designed in this study, and the unmeasurable states are estimated by an observer. The gains of the hybrid controller are obtained by the Linear Quadratic Regulator (LQR) method in each sub-region. To evaluate the performance, the designed controller is implemented on an experimental setup in static mode. The experimental results show that the proposed method can efficiently stabilize the three-pole AMB system. The simplicity of design, domain of attraction, uncomplicated control law, and computational time are advantages of this method over other nonlinear control strategies in AMB systems.

Elasticity Model for Easing Peak Hour Demand for Metrorail Transport System

The demand for Urban transportation is characterised by a large scale temporal and spatial variations which causes heavy congestion inside metro trains in peak hours near Centre Business District (CBD) of the city. The conventional approach to address peak hour congestion, metro trains has been to increase the supply by way of introduction of more trains, increasing the length of the trains, optimising the time table to increase the capacity of the system. However, there is a limitation of supply side measures determined by the design capacity of the systems beyond which any addition in the capacity requires huge capital investments. The demand side interventions are essentially required to actually spread the demand across the time and space. In this study, an attempt has been made to identify the potential Transport Demand Management tools applicable to Urban Rail Transportation systems with a special focus on differential pricing. A conceptual price elasticity model has been developed to analyse the effect of various combinations of peak and nonpeak hoursfares on demands. The elasticity values for peak hour, nonpeak hour and cross elasticity have been assumed from the relevant literature available in the field. The conceptual price elasticity model so developed is based on assumptions which need to be validated with actual values of elasticities for different segments of passengers. Once validated, the model can be used to determine the peak and nonpeak hour fares with an objective to increase overall ridership, revenue, demand levelling and optimal utilisation of assets.

Assessment of Conditions and Experience for Plantation of Agro-Energy Crops on Degraded Agricultural Land in Serbia

The potential of biomass as a renewable energy source leads Serbia to be the top of European countries by the amount of available but unused biomass. Technologies for its use are available and ecologically acceptable. Moreover, they are not expensive high-tech solutions even for the poor investment environment of Serbia, while other options seem to be less achievable. From the other point of view, Serbia has a huge percentage of unused agriculture land. Agricultural production in Serbia languishes: a large share of agricultural land therefore remains untreated, and there is a significant proportion of degraded land. From all the above, biomass intended for energy production is becoming an increasingly important factor in the stabilization of agricultural activities. Orientation towards the growing bioenergy crops versus conventional crop cultivation becomes an interesting option. The aim of this paper is to point out the possibility of growing energy crops in accordance with the conditions and cultural practice in rural areas of Serbia. First of all, the cultivation of energy crops on lower quality land is being discussed, in order to revitalize the rural areas of crops through their inclusion into potential energy sector. Next is the theme of throwing more light on the increase in the area under this competitive agricultural production to correct land use in terms of climate change in Serbia. The goal of this paper is to point out the contribution of the share of biomass in energy production and consumption, and the effect of reducing the negative environmental impact.

Foundation Retrofitting of Storage Tank under Seismic Load

The different seismic behavior of liquid storage tanks rather than conventional structures makes their responses more complicated. Uplifting and excessive settlement due to liquid sloshing are the most frequent damages in cylindrical liquid tanks after shell bucking failure modes. As a matter of fact, uses of liquid storage tanks because of the simple construction on compact layer of soil as a foundation are very conventional, but in some cases need to retrofit are essential. The tank seismic behavior can be improved by modifying dynamic characteristic of tank with verifying seismic loads as well as retrofitting and improving base ground. This paper focuses on a typical steel tank on loose, medium and stiff sandy soil and describes an evaluation of displacement of the tank before and after retrofitting. The Abaqus program was selected for its ability to include shell and structural steel elements, soil-structure interaction, and geometrical nonlinearities and contact type elements. The result shows considerable decreasing in settlement and uplifting in the case of retrofitted tank. Also, by increasing shear strength parameter of soil, the performance of the liquid storage tank under the case of seismic load increased.

Integer Programming Model for the Network Design Problem with Facility Dependent Shortest Path Routing

We consider a network design problem which has shortest routing restriction based on the values determined by the installed facilities on each arc. In conventional multicommodity network design problem, a commodity can be routed through any possible path when the capacity is available. But, we consider a problem in which the commodity between two nodes must be routed on a path which has shortest metric value and the link metric value is determined by the installed facilities on the link. By this routing restriction, the problem has a distinct characteristic. We present an integer programming formulation containing the primal-dual optimality conditions to the shortest path routing. We give some computational results for the model.

Virtual Routing Function Allocation Method for Minimizing Total Network Power Consumption

In a conventional network, most network devices, such as routers, are dedicated devices that do not have much variation in capacity. In recent years, a new concept of network functions virtualisation (NFV) has come into use. The intention is to implement a variety of network functions with software on general-purpose servers and this allows the network operator to select their capacities and locations without any constraints. This paper focuses on the allocation of NFV-based routing functions which are one of critical network functions, and presents the virtual routing function allocation algorithm that minimizes the total power consumption. In addition, this study presents the useful allocation policy of virtual routing functions, based on an evaluation with a ladder-shaped network model. This policy takes the ratio of the power consumption of a routing function to that of a circuit and traffic distribution between areas into consideration. Furthermore, the present paper shows that there are cases where the use of NFV-based routing functions makes it possible to reduce the total power consumption dramatically, in comparison to a conventional network, in which it is not economically viable to distribute small-capacity routing functions.

Improved Multi–Objective Firefly Algorithms to Find Optimal Golomb Ruler Sequences for Optimal Golomb Ruler Channel Allocation

Recently nature–inspired algorithms have widespread use throughout the tough and time consuming multi–objective scientific and engineering design optimization problems. In this paper, we present extended forms of firefly algorithm to find optimal Golomb ruler (OGR) sequences. The OGRs have their one of the major application as unequally spaced channel–allocation algorithm in optical wavelength division multiplexing (WDM) systems in order to minimize the adverse four–wave mixing (FWM) crosstalk effect. The simulation results conclude that the proposed optimization algorithm has superior performance compared to the existing conventional computing and nature–inspired optimization algorithms to find OGRs in terms of ruler length, total optical channel bandwidth and computation time.

Low Complexity Hybrid Scheme for PAPR Reduction in OFDM Systems Based on SLM and Clipping

In this paper, we present a low complexity hybrid scheme using conventional selective mapping (C-SLM) and clipping algorithms to reduce the high peak-to-average power ratio (PAPR) of orthogonal frequency division multiplexing (OFDM) signal. In the proposed scheme, the input data sequence (X) is divided into two sub-blocks, then clipping algorithm is applied to the first sub-block, whereas C-SLM algorithm is applied to the second sub-block in order to reduce both computational complexity and PAPR. The resultant time domain OFDM signal is obtained by combining the output of two sub-blocks. The simulation results show that the proposed hybrid scheme provides 0.45 dB PAPR reduction gain at CCDF value of 10-2 and 52% of computational complexity reduction when compared to C-SLM scheme at the expense of slight degradation in bit error rate (BER) performance.

Low Voltage Ride through Capability Techniques for DFIG-Based Wind Turbines

Due to the drastic increase of the wind turbines installed capacity; the grid codes are increasing the restrictions aiming to treat the wind turbines like other conventional sources sooner. In this paper, an intensive review has been presented for different techniques used to add low voltage ride through capability to Doubly Fed Induction Generator (DFIG) wind turbine. A system model with 1.5 MW DFIG wind turbine is constructed and simulated using MATLAB/SIMULINK to explore the effectiveness of the reviewed techniques.

Concentrations and History of Heavy Metals in Sediment Cores: Geochemistry and Geochronology Using 210Pb

This paper aims at assessing the concentrations of heavy metals and the isotopic composition of lead 210Pb in different fractions of sediment produced in the watershed that makes up the Mãe d'água dam and thus characterizing the distribution of metals along the sedimentary column and inferencing in the urbanization of the same process. Sample collection was carried out in June 2014; eight sediment cores were sampled in the lake of the dam. For extraction of the sediments core, a core sampler “Piston Core” was used. The trace metal concentrations were determined by conventional atomic absorption spectrophotometric methods. The samples were subjected to radiochemical analysis of 210Po. 210Pb activity was obtained by measuring 210Po activity. The chronology was calculated using the constant rate of supply (CRS). 210Pb is used to estimate the sedimentation rate.

Development of a Wall Climbing Robotic Ground Penetrating Radar System for Inspection of Vertical Concrete Structures

This paper describes the design process of a 200 MHz Ground Penetrating Radar (GPR) and a battery powered concrete vertical concrete surface climbing mobile robot. The key design feature is a miniaturized 200 MHz dipole antenna using additional radiating arms and procedure records a reduction of 40% in length compared to a conventional antenna. The antenna set is mounted in front of the robot using a servo mechanism for folding and unfolding purposes. The robot’s adhesion mechanism to climb the reinforced concrete wall is based on neodymium permanent magnets arranged in a unique combination to concentrate and maximize the magnetic flux to provide sufficient adhesion force for GPR installation. The experiments demonstrated the robot’s capability of climbing reinforced concrete wall carrying the attached prototype GPR system and perform floor-to-wall transition and vice versa. The developed GPR’s performance is validated by its capability of detecting and localizing an aluminium sheet and a reinforcement bar (rebar) of 12 mm diameter buried under a test rig built of wood to mimic the concrete structure environment. The present robotic GPR system proves the concept of feasibility of undertaking inspection procedure on large concrete structures in hazardous environments that may not be accessible to human inspectors.

Investigation of Different Stimulation Patterns to Reduce Muscle Fatigue during Functional Electrical Stimulation

Functional electrical stimulation (FES) is a commonly used technique in rehabilitation and often associated with rapid muscle fatigue which becomes the limiting factor in its applications. The objective of this study is to investigate the effects on the onset of fatigue of conventional synchronous stimulation, as well as asynchronous stimulation that mimic voluntary muscle activation targeting different motor units which are activated sequentially or randomly via multiple pairs of stimulation electrodes. We investigate three different approaches with various electrode configurations, as well as different patterns of stimulation applied to the gastrocnemius muscle: Conventional Synchronous Stimulation (CSS), Asynchronous Sequential Stimulation (ASS) and Asynchronous Random Stimulation (ARS). Stimulation was applied repeatedly for 300 ms followed by 700 ms of no-stimulation with 40 Hz effective frequency for all protocols. Ten able-bodied volunteers (28±3 years old) participated in this study. As fatigue indicators, we focused on the analysis of Normalized Fatigue Index (NFI), Fatigue Time Interval (FTI) and pre-post Twitch-Tetanus Ratio (ΔTTR). The results demonstrated that ASS and ARS give higher NFI and longer FTI confirming less fatigue for asynchronous stimulation. In addition, ASS and ARS resulted in higher ΔTTR than conventional CSS. In this study, we proposed a randomly distributed stimulation method for the application of FES and investigated its suitability for reducing muscle fatigue compared to previously applied methods. The results validated that asynchronous stimulation reduces fatigue, and indicates that random stimulation may improve fatigue resistance in some conditions.

A Hybrid Expert System for Generating Stock Trading Signals

In this paper, a hybrid expert system is developed by using fuzzy genetic network programming with reinforcement learning (GNP-RL). In this system, the frame-based structure of the system uses the trading rules extracted by GNP. These rules are extracted by using technical indices of the stock prices in the training time period. For developing this system, we applied fuzzy node transition and decision making in both processing and judgment nodes of GNP-RL. Consequently, using these method not only did increase the accuracy of node transition and decision making in GNP's nodes, but also extended the GNP's binary signals to ternary trading signals. In the other words, in our proposed Fuzzy GNP-RL model, a No Trade signal is added to conventional Buy or Sell signals. Finally, the obtained rules are used in a frame-based system implemented in Kappa-PC software. This developed trading system has been used to generate trading signals for ten companies listed in Tehran Stock Exchange (TSE). The simulation results in the testing time period shows that the developed system has more favorable performance in comparison with the Buy and Hold strategy.