Need to Implement the Environmental Accounting Education for Sustainable Development: An Overview

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.

A Post Keynesian Environmental Macroeconomic Model for Agricultural Water Sustainability under Climate Change in the Murray-Darling Basin, Australia

Climate change has profound consequences for the agriculture of south-eastern Australia and its climate-induced water shortage in the Murray-Darling Basin. Post Keynesian Economics (PKE) macro-dynamics, along with Kaleckian investment and growth theory, are used to develop an ecological-economic system dynamics model of this complex nonlinear river basin system. The Murray- Darling Basin Simulation Model (MDB-SM) uses the principles of PKE to incorporate the fundamental uncertainty of economic behaviors of farmers regarding the investments they make and the climate change they face, particularly as regards water ecosystem services. MDB-SM provides a framework for macroeconomic policies, especially for long-term fiscal policy and for policy directed at the sustainability of agricultural water, as measured by socio-economic well-being considerations, which include sustainable consumption and investment in the river basin. The model can also reproduce other ecological and economic aspects and, for certain parameters and initial values, exhibit endogenous business cycles and ecological sustainability with realistic characteristics. Most importantly, MDBSM provides a platform for the analysis of alternative economic policy scenarios. These results reveal the importance of understanding water ecosystem adaptation under climate change by integrating a PKE macroeconomic analytical framework with the system dynamics modelling approach. Once parameterised and supplied with historical initial values, MDB-SM should prove to be a practical tool to provide alternative long-term policy simulations of agricultural water and socio-economic well-being.

The Necessity of Biomass Application for Developing Combined Heat and Power (CHP)with Biogas Fuel: Case Study

The daily increase of organic waste materials resulting from different activities in the country is one of the main factors for the pollution of environment. Today, with regard to the low level of the output of using traditional methods, the high cost of disposal waste materials and environmental pollutions, the use of modern methods such as anaerobic digestion for the production of biogas has been prevailing. The collected biogas from the process of anaerobic digestion, as a renewable energy source similar to natural gas but with a less methane and heating value is usable. Today, with the help of technologies of filtration and proper preparation, access to biogas with features fully similar to natural gas has become possible. At present biogas is one of the main sources of supplying electrical and thermal energy and also an appropriate option to be used in four stroke engine, diesel engine, sterling engine, gas turbine, gas micro turbine and fuel cell to produce electricity. The use of biogas for different reasons which returns to socio-economic and environmental advantages has been noticed in CHP for the production of energy in the world. The production of biogas from the technology of anaerobic digestion and its application in CHP power plants in Iran can not only supply part of the energy demands in the country, but it can materialize moving in line with the sustainable development. In this article, the necessity of the development of CHP plants with biogas fuels in the country will be dealt based on studies performed from the economic, environmental and social aspects. Also to prove the importance of the establishment of these kinds of power plants from the economic point of view, necessary calculations has been done as a case study for a CHP power plant with a biogas fuel.

Biospeckle Supported Fruit Bruise Detection

This research work proposed a study of fruit bruise detection by means of a biospeckle method, selecting the papaya fruit (Carica papaya) as testing body. Papaya is recognized as a fruit of outstanding nutritional qualities, showing high vitamin A content, calcium, carbohydrates, exhibiting high popularity all over the world, considering consumption and acceptability. The commercialization of papaya faces special problems which are associated to bruise generation during harvesting, packing and transportation. Papaya is classified as climacteric fruit, permitting to be harvested before the maturation is completed. However, by one side bruise generation is partially controlled once the fruit flesh exhibits high mechanical firmness. By the other side, mechanical loads can set a future bruise at that maturation stage, when it can not be detected yet by conventional methods. Mechanical damages of fruit skin leave an entrance door to microorganisms and pathogens, which will cause severe losses of quality attributes. Traditional techniques of fruit quality inspection include total soluble solids determination, mechanical firmness tests, visual inspections, which would hardly meet required conditions for a fully automated process. However, the pertinent literature reveals a new method named biospeckle which is based on the laser reflectance and interference phenomenon. The laser biospeckle or dynamic speckle is quantified by means of the Moment of Inertia, named after its mechanical counterpart due to similarity between the defining formulae. Biospeckle techniques are able to quantify biological activities of living tissues, which has been applied to seed viability analysis, vegetable senescence and similar topics. Since the biospeckle techniques can monitor tissue physiology, it could also detect changes in the fruit caused by mechanical damages. The proposed technique holds non invasive character, being able to generate numerical results consistent with an adequate automation. The experimental tests associated to this research work included the selection of papaya fruit at different maturation stages which were submitted to artificial mechanical bruising tests. Damages were visually compared with the frequency maps yielded by the biospeckle technique. Results were considered in close agreement.

Seasonal Variations and Different Irrigation Programs on Nutrient Concentrations of 'Starkrimson Delicious' Apple Variety

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.

On Measuring the Reusability Proneness of Mobile Applications

The abnormal increase in the number of applications available for download in Android markets is a good indication that they are being reused. However, little is known about their real reusability potential. A considerable amount of these applications is reported as having a poor quality or being malicious. Hence, in this paper, an approach to measure the reusability potential of classes in Android applications is proposed. The approach is not meant specifically for this particular type of applications. Rather, it is intended for Object-Oriented (OO) software systems in general and aims also to provide means to discard the classes of low quality and defect prone applications from being reused directly through inheritance and instantiation. An empirical investigation is conducted to measure and rank the reusability potential of the classes of randomly selected Android applications. The results obtained are thoroughly analyzed in order to understand the extent of this potential and the factors influencing it.

The Epistemological Crisis in the Theory of Vittorio Guidano

This work shows a basic philosophical difficulty in the constructivist foundations of the cognitive posracionalist psychology of Vittorio Guidano. This is a difficulty caused by the problem of the existential crisis. It will be analyzed how Guidano-s suggestions about this problem depend on felt experience. Then it will appear how Guidano-s philosophy and psychotherapy must turn towards a phenomenological approach. Finally, some references are given about Eugen Gendlin-s philosophy which could be considered as a radical way to confront these questions.

Classification Control for Discrimination between Interictal Epileptic and Non – Epileptic Pathological EEG Events

In this study, the problem of discriminating between interictal epileptic and non- epileptic pathological EEG cases, which present episodic loss of consciousness, investigated. We verify the accuracy of the feature extraction method of autocross-correlated coefficients which extracted and studied in previous study. For this purpose we used in one hand a suitable constructed artificial supervised LVQ1 neural network and in other a cross-correlation technique. To enforce the above verification we used a statistical procedure which based on a chi- square control. The classification and the statistical results showed that the proposed feature extraction is a significant accurate method for diagnostic discrimination cases between interictal and non-interictal EEG events and specifically the classification procedure showed that the LVQ neural method is superior than the cross-correlation one.

Diagnosis of Ovarian Cancer with Proteomic Patterns in Serum using Independent Component Analysis and Neural Networks

We propose a method for discrimination and classification of ovarian with benign, malignant and normal tissue using independent component analysis and neural networks. The method was tested for a proteomic patters set from A database, and radial basis functions neural networks. The best performance was obtained with probabilistic neural networks, resulting I 99% success rate, with 98% of specificity e 100% of sensitivity.

The Impact of HIV/AIDS on Micro-enterprise Development in Kenya: A Study of Obunga Slum in Kisumu

The performances of small and medium enterprises have stagnated in the last two decades. This has mainly been due to the emergence of HIV / Aids. The disease has had a detrimental effect on the general economy of the country leading to morbidity and mortality of the Kenyan workforce in their primary age. The present study sought to establish the economic impact of HIV / Aids on the micro-enterprise development in Obunga slum – Kisumu, in terms of production loss, increasing labor related cost and to establish possible strategies to address the impact of HIV / Aids on microenterprises. The study was necessitated by the observation that most micro-enterprises in the slum are facing severe economic and social crisis due to the impact of HIV / Aids, they get depleted and close down within a short time due to death of skilled and experience workforce. The study was carried out between June 2008 and June 2009 in Obunga slum. Data was subjected to computer aided statistical analysis that included descriptive statistic, chi-squared and ANOVA techniques. Chi-squared analysis on the micro-enterprise owners opinion on the impact of HIV / Aids on depletion of microenterprise compared to other diseases indicated high levels of the negative effects of the disease at significance levels of P

Program Camouflage: A Systematic Instruction Hiding Method for Protecting Secrets

This paper proposes an easy-to-use instruction hiding method to protect software from malicious reverse engineering attacks. Given a source program (original) to be protected, the proposed method (1) takes its modified version (fake) as an input, (2) differences in assembly code instructions between original and fake are analyzed, and, (3) self-modification routines are introduced so that fake instructions become correct (i.e., original instructions) before they are executed and that they go back to fake ones after they are executed. The proposed method can add a certain amount of security to a program since the fake instructions in the resultant program confuse attackers and it requires significant effort to discover and remove all the fake instructions and self-modification routines. Also, this method is easy to use (with little effort) because all a user (who uses the proposed method) has to do is to prepare a fake source code by modifying the original source code.

Brand Equity and Factors Affecting Consumer-s Purchase Intention towards Luxury Brands in Bangkok Metropolitan Area

The purposes of this research were 1) to study consumer-based equity of luxury brands, 2) to study consumers- purchase intention for luxury brands, 3) to study direct factors affecting purchase intention towards luxury brands, and 4) to study indirect factors affecting purchase intention towards luxury brands through brand consciousness and brand equity to analyze information by descriptive statistic and hierarchical stepwise regression analysis. The findings revealed that the eight variables of the framework which were: need for uniqueness, normative susceptibility, status consumption, brand consciousness, brand awareness, perceived quality, brand association, and brand loyalty affected the purchase intention of the luxury brands (at the significance of 0.05). Brand Loyalty had the strongest direct effect while status consumption had the strongest indirect effect affecting the purchase intention towards luxury brands. Brand consciousness and brand equity had the mediators through the purchase intention of the luxury brands (at the significance of 0.05).

A Collusion-Resistant Distributed Signature Delegation Based on Anonymous Mobile Agent

This paper presents a novel method that allows an agent host to delegate its signing power to an anonymous mobile agent in such away that the mobile agent does not reveal any information about its host-s identity and, at the same time, can be authenticated by the service host, hence, ensuring fairness of service provision. The solution introduces a verification server to verify the signature generated by the mobile agent in such a way that even if colluding with the service host, both parties will not get more information than what they already have. The solution incorporates three methods: Agent Signature Key Generation method, Agent Signature Generation method, Agent Signature Verification method. The most notable feature of the solution is that, in addition to allowing secure and anonymous signature delegation, it enables tracking of malicious mobile agents when a service host is attacked. The security properties of the proposed solution are analyzed, and the solution is compared with the most related work.

A Study of the Variables in the Optimisation of a Platinum Precipitation Process

This study investigated possible ways to improve the efficiency of the platinum precipitation process using ammonium chloride by reducing the platinum content reporting to the effluent. The ore treated consist of five platinum group metals namely, ruthenium, rhodium, iridium, platinum, palladium and a precious metal gold. Gold, ruthenium, rhodium and iridium were extracted prior the platinum precipitation process. Temperature, reducing agent, flow rate and potential difference were the variables controlled to determine the operation conditions for optimum platinum precipitation efficiency. Hydrogen peroxide was added as the oxidizing agent at the temperature of 85-90oC and potential difference of 700-850mV was the variable used to check the oxidizing state of platinum. The platinum was further purified at temperature between 60-65oC, potential difference above 700 mV, ammonium chloride of 200 l, and at these conditions the platinum content reporting to the effluent was reduced to less than 300ppm, resulting in optimum platinum precipitation efficiency and purity of 99.9%.

Overriding Moral Intuitions – Does It Make Us Immoral? Dual-Process Theory of Higher Cognition Account for Moral Reasoning

Moral decisions are considered as an intuitive process, while conscious reasoning is mostly used only to justify those intuitions. This problem is described in few different dual-process theories of mind, that are being developed e.g. by Frederick and Kahneman, Stanovich and Evans. Those theories recently evolved into tri-process theories with a proposed process that makes ultimate decision or allows to paraformal processing with focal bias.. Presented experiment compares the decision patterns to the implications of those models. In presented study participants (n=179) considered different aspects of trolley dilemma or its footbridge version and decided after that. Results show that in the control group 70% of people decided to use the lever to change tracks for the running trolley, and 20% chose to push the fat man down the tracks. In contrast, after experimental manipulation almost no one decided to act. Also the decision time difference between dilemmas disappeared after experimental manipulation. The result supports the idea of three co-working processes: intuitive (TASS), paraformal (reflective mind) and algorithmic process.

The Used of Environmental Ethics in Methods and Techniques of Environmental Management

Although, it is a long time that human know about the importance of environment in life, but at the last decade of 20 century, the space that was full of hot scientific, collegial and political were made in environmental challenge, So much that, this problem not only disarrange the peace and security of life, but also it has threatened human existence. One of the problems in last years that are significant for authorities is unsatisfactory achieved results against of using huge cost for magnificent environmental projects. This subject leads thinker to this thought that for solving the environmental problems it is needed new methods include of sociology, ethics and philosophic, etc. methods apart of technical affairs. Environment ethics is a new branch of philosophic ethics discussion that discusses about the ethics relationship between humans and universe that is around them. By notifying to the above considered affairs, in today world, necessity of environmental ethics for environment management is reduplicated. In the following the article has been focused on environmental ethics role and environmental management methods and techniques for developing it.

Energy Conscious Builder Design Pattern with C# and Intermediate Language

Design Patterns have gained more and more acceptances since their emerging in software development world last decade and become another de facto standard of essential knowledge for Object-Oriented Programming developers nowadays. Their target usage, from the beginning, was for regular computers, so, minimizing power consumption had never been a concern. However, in this decade, demands of more complicated software for running on mobile devices has grown rapidly as the much higher performance portable gadgets have been supplied to the market continuously. To get along with time to market that is business reason, the section of software development for power conscious, battery, devices has shifted itself from using specific low-level languages to higher level ones. Currently, complicated software running on mobile devices are often developed by high level languages those support OOP concepts. These cause the trend of embracing Design Patterns to mobile world. However, using Design Patterns directly in software development for power conscious systems is not recommended because they were not originally designed for such environment. This paper demonstrates the adapted Design Pattern for power limitation system. Because there are numerous original design patterns, it is not possible to mention the whole at once. So, this paper focuses only in creating Energy Conscious version of existing regular "Builder Pattern" to be appropriated for developing low power consumption software.

Internet Bandwidth Network Quality Management: The Case Study of Telecom Organization of Thailand

This paper addresses a current problem that occurs among Thai internet service providers with regard to bandwidth network quality management. The IPSTAR department of Telecom Organization of Thailand public company (TOT); the largest internet service provider in Thailand, is the case study to analyze the problem that exists. The Internet bandwidth network quality management (iBWQM) framework is mainly applied to the problem that has been found. Bandwidth management policy (BMP) and quality of service (QoS) are two antecedents of iBWQM. This paper investigates internet user behavior, marketing demand and network operation views in order to determine bandwidth management policy (e.g. quota management, scheduling and malicious management). The congestion of bandwidth is also analyzed to enhance quality of service (QoS). Moreover, the iBWQM framework is able to improve the quality of service and increase bandwidth utilization, minimize complaint rate concerns to slow speed, and provide network planning guidelines through Thai Internet services providers.

A Heuristics Approach for Fast Detecting Suspicious Money Laundering Cases in an Investment Bank

Today, money laundering (ML) poses a serious threat not only to financial institutions but also to the nation. This criminal activity is becoming more and more sophisticated and seems to have moved from the cliché of drug trafficking to financing terrorism and surely not forgetting personal gain. Most international financial institutions have been implementing anti-money laundering solutions (AML) to fight investment fraud. However, traditional investigative techniques consume numerous man-hours. Recently, data mining approaches have been developed and are considered as well-suited techniques for detecting ML activities. Within the scope of a collaboration project for the purpose of developing a new solution for the AML Units in an international investment bank, we proposed a data mining-based solution for AML. In this paper, we present a heuristics approach to improve the performance for this solution. We also show some preliminary results associated with this method on analysing transaction datasets.

Investigation of Genetic Epidemiology of Metabolic Compromises in ß Thalassemia Minor Mutation: Phenotypic Pleiotropy

Human genome is not only the evolutionary summation of all advantageous events, but also houses lesions of deleterious foot prints. A single gene mutation sometimes may express multiple consequences in numerous tissues and a linear relationship of the genotype and the phenotype may often be obscure. ß Thalassemia minor, a transfusion independent mild anaemia, coupled with environment among other factors may articulate into phenotypic pleotropy with Hypocholesterolemia, Vitamin D deficiency, Tissue hypoxia, Hyper-parathyroidism and Psychological alterations. Occurrence of Pancreatic insufficiency, resultant steatorrhoea, Vitamin-D (25-OH) deficiency (13.86 ngm/ml) with Hypocholesterolemia (85mg/dl) in a 30 years old male ß Thal-minor patient (Hemoglobin 11mg/dl with Fetal Hemoglobin 2.10%, Hb A2 4.60% and Hb Adult 84.80% and altered Hemogram) with increased Para thyroid hormone (62 pg/ml) & moderate Serum Ca+2 (9.5mg/ml) indicate towards a cascade of phenotypic pleotropy where the ß Thalassemia mutation ,be it in the 5’ cap site of the mRNA , differential splicing etc in heterozygous state is effecting several metabolic pathways. Compensatory extramedulary hematopoiesis may not coped up well with the stressful life style of the young individual and increased erythropoietic stress with high demand for cholesterol for RBC membrane synthesis may have resulted in Hypocholesterolemia.Oxidative stress and tissue hypoxia may have caused the pancreatic insufficiency, leading to Vitamin D deficiency. This may in turn have caused the secondary hyperparathyroidism to sustain serum Calcium level. Irritability and stress intolerance of the patient was a cumulative effect of the vicious cycle of metabolic compromises. From these findings we propose that the metabolic deficiencies in the ß Thalassemia mutations may be considered as the phenotypic display of the pleotropy to explain the genetic epidemiology. According to the recommendations from the NIH Workshop on Gene-Environment Interplay in Common Complex Diseases: Forging an Integrative Model, study design of observations should be informed by gene-environment hypotheses and results of a study (genetic diseases) should be published to inform future hypotheses. Variety of approaches is needed to capture data on all possible aspects, each of which is likely to contribute to the etiology of disease. Speakers also agreed that there is a need for development of new statistical methods and measurement tools to appraise information that may be missed out by conventional method where large sample size is needed to segregate considerable effect. A meta analytic cohort study in future may bring about significant insight on to the title comment.