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.

Groundwater Level Prediction at a Pilot Area in Southeastern Part of the UAE using Shallow Seismic Method

The groundwater is one of the main sources for sustainability in the United Arab Emirates (UAE). Intensive developments in Al-Ain area lead to increase water demand, which consequently reduced the overall groundwater quantity in major aquifers. However, in certain residential areas within Al-Ain, it has been noticed that the groundwater level is rising, for example in Sha-ab Al Askher area. The reasons for the groundwater rising phenomenon are yet to be investigated. In this work, twenty four seismic refraction profiles have been carried out along the study pilot area; as well as field measurement of the groundwater level in a number of available water wells in the area. The processed seismic data indicated the deepest and shallowest groundwater levels are 15m and 2.3 meters respectively. This result is greatly consistent with the proper field measurement of the groundwater level. The minimum detected value may be referred to perched subsurface water which may be associated to the infiltration from the surrounding water bodies such as lakes, and elevated farms. The maximum values indicate the accurate groundwater level within the study area. The findings of this work may be considered as a preliminary help to the decision makers.

Unified, Low-Cost Analysis Framework for the Cycling Situation in Cities

We propose a low-cost uniform analysis framework allowing comparison of the strengths and weaknesses of the bicycling experience within and between cities. A primary component is an expedient, one-page mobility survey from which mode share is calculated. The bicycle mode share of many cities remains unknown, creating a serious barrier for both scientists and policy makers aiming to understand and increase rates of bicycling. Because of its low cost and expedience, this framework could be replicated widely, uniformly filling the data gap. The framework has been applied to 13 Central European cities with success. Data is collected on multiple modes with specific questions regarding both behavior and quality of travel experience. Individual preferences are also collected, examining the conditions under which respondents would change behavior to adopt more sustainable modes (bicycling or public transportation). A broad analysis opportunity results, intended to inform policy choices.

Automated Textile Defect Recognition System Using Computer Vision and Artificial Neural Networks

Least Development Countries (LDC) like Bangladesh, whose 25% revenue earning is achieved from Textile export, requires producing less defective textile for minimizing production cost and time. Inspection processes done on these industries are mostly manual and time consuming. To reduce error on identifying fabric defects requires more automotive and accurate inspection process. Considering this lacking, this research implements a Textile Defect Recognizer which uses computer vision methodology with the combination of multi-layer neural networks to identify four classifications of textile defects. The recognizer, suitable for LDC countries, identifies the fabric defects within economical cost and produces less error prone inspection system in real time. In order to generate input set for the neural network, primarily the recognizer captures digital fabric images by image acquisition device and converts the RGB images into binary images by restoration process and local threshold techniques. Later, the output of the processed image, the area of the faulty portion, the number of objects of the image and the sharp factor of the image, are feed backed as an input layer to the neural network which uses back propagation algorithm to compute the weighted factors and generates the desired classifications of defects as an output.

Database Compression for Intelligent On-board Vehicle Controllers

The vehicle fleet of public transportation companies is often equipped with intelligent on-board passenger information systems. A frequently used but time and labor-intensive way for keeping the on-board controllers up-to-date is the manual update using different memory cards (e.g. flash cards) or portable computers. This paper describes a compression algorithm that enables data transmission using low bandwidth wireless radio networks (e.g. GPRS) by minimizing the amount of data traffic. In typical cases it reaches a compression rate of an order of magnitude better than that of the general purpose compressors. Compressed data can be easily expanded by the low-performance controllers, too.

A Comparison of Conventional and Biodegradable Chelating Agent in Different Type of Surfactant Solutions for Soap Scum Removal

One of the most challenges for hard surface cleaning product is to get rid of soap scum, a filmy sticky layer in the bathroom. The deposits of soap scum can be removed by using a proper surfactant solution with chelating agent. Unfortunately, the conventional chelating agent, ethylenediamine tetraacetic acid (EDTA), has low biodegradability, which can be tolerance in water resources and harmful to aquatic animal and microorganism. In this study, two biodegradable chelating agents, ethylenediamine disuccinic acid (EDDS) and glutamic acid diacetic acid (GLDA) were introduced as a replacement of EDTA. The result shows that using GLDA with amphoteric surfactant gave the highest equilibrium solubility of soap scum.

Hybrid GA Tuned RBF Based Neuro-Fuzzy Controller for Robotic Manipulator

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

On the Factors Influencing the Competitiveness of Chinese Service Trade after Entering WTO

Service trade is an important force of influencing economic development. A review on the related literatures is done firstly. Then through the construction of a Diamond Model, the main factors which influence the competitiveness of Chinese service trade are determined. With three competitiveness indexes served as the reference series respectively, the influencing factors served as the comparable series, three grey incidence models are then built up to conduct an empirical analysis on the main factors influencing the competitiveness of service trade after China entering WTO. The result indicates that urbanization level, open degree of service industry and foreign direct investment have larger impacts on Chinese service trade competitiveness, followed in turn by GDP in service industry and human capital, while commodity trade has the minimum impact. Further discussion provides train of thought for the upgrade of Chinese service trade competitiveness.

Simultaneous Optimization of Machining Parameters and Tool Geometry Specifications in Turning Operation of AISI1045 Steel

Machining is an important manufacturing process used to produce a wide variety of metallic parts. Among various machining processes, turning is one of the most important one which is employed to shape cylindrical parts. In turning, the quality of finished product is measured in terms of surface roughness. In turn, surface quality is determined by machining parameters and tool geometry specifications. The main objective of this study is to simultaneously model and optimize machining parameters and tool geometry in order to improve the surface roughness for AISI1045 steel. Several levels of machining parameters and tool geometry specifications are considered as input parameters. The surface roughness is selected as process output measure of performance. A Taguchi approach is employed to gather experimental data. Then, based on signal-to-noise (S/N) ratio, the best sets of cutting parameters and tool geometry specifications have been determined. Using these parameters values, the surface roughness of AISI1045 steel parts may be minimized. Experimental results are provided to illustrate the effectiveness of the proposed approach.

Optimization Approach on Flapping Aerodynamic Characteristics of Corrugated Airfoil

The development of biomimetic micro-aerial-vehicles (MAVs) with flapping wings is the future trend in military/domestic field. The successful flight of MAVs is strongly related to the understanding of unsteady aerodynamic performance of low Reynolds number airfoils under dynamic flapping motion. This study explored the effects of flapping frequency, stroke amplitude, and the inclined angle of stroke plane on lift force and thrust force of a bio-inspiration corrugated airfoil with 33 full factorial design of experiment and ANOVA analysis. Unsteady vorticity flows over a corrugated thin airfoil executing flapping motion are computed with time-dependent two-dimensional laminar incompressible Reynolds-averaged Navier-Stokes equations with the conformal hybrid mesh. The tested freestream Reynolds number based on the chord length of airfoil as characteristic length is fixed of 103. The dynamic mesh technique is applied to model the flapping motion of a corrugated airfoil. Instant vorticity contours over a complete flapping cycle clearly reveals the flow mechanisms for lift force generation are dynamic stall, rotational circulation, and wake capture. The thrust force is produced as the leading edge vortex shedding from the trailing edge of airfoil to form a reverse von Karman vortex. Results also indicated that the inclined angle is the most significant factor on both the lift force and thrust force. There are strong interactions between tested factors which mean an optimization study on parameters should be conducted in further runs.

Hybrid Function Method for Solving Nonlinear Fredholm Integral Equations of the Second Kind

A numerical method for solving nonlinear Fredholm integral equations of second kind is proposed. The Fredholm type equations which have many applications in mathematical physics are then considered. The method is based on hybrid function  approximations. The properties of hybrid of block-pulse functions and Chebyshev polynomials are presented and are utilized to reduce the computation of nonlinear Fredholm integral equations to a system of nonlinear. Some numerical examples are selected to illustrate the effectiveness and simplicity of the method.

Partially Knowing of Least Support Orthogonal Matching Pursuit (PKLS-OMP) for Recovering Signal

Given a large sparse signal, great wishes are to reconstruct the signal precisely and accurately from lease number of measurements as possible as it could. Although this seems possible by theory, the difficulty is in built an algorithm to perform the accuracy and efficiency of reconstructing. This paper proposes a new proved method to reconstruct sparse signal depend on using new method called Least Support Matching Pursuit (LS-OMP) merge it with the theory of Partial Knowing Support (PSK) given new method called Partially Knowing of Least Support Orthogonal Matching Pursuit (PKLS-OMP). The new methods depend on the greedy algorithm to compute the support which depends on the number of iterations. So to make it faster, the PKLS-OMP adds the idea of partial knowing support of its algorithm. It shows the efficiency, simplicity, and accuracy to get back the original signal if the sampling matrix satisfies the Restricted Isometry Property (RIP). Simulation results also show that it outperforms many algorithms especially for compressible signals.

Leaching of Mineral Nitrogen and Phosphate from Rhizosphere Soil Stressed by Drought and Intensive Rainfall

This work presents the first results from the long-term experiment, which is focused on the impact of intensive rainfall and long period of drought on microbial activities in soil. Fifteen lysimeters were prepared in the area of our interest. This area is a protection zone of underground source of drinking water. These lysimeters were filed with topsoil and subsoil collected in this area and divided into two groups. These groups differ in fertilization and amount of water received during the growing season. Amount of microbial biomass and leaching of mineral nitrogen and phosphates were chosen as main indicators of microbial activities in soil. Content of mineral nitrogen and phosphates was measured in soil solution, which was collected from each lysimeters. Amount of microbial biomass was determined in soil samples that were taken from the lysimeters before and after the long period of drought and intensive rainfall.

A Two-Step Approach for Tree-structured XPath Query Reduction

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.

Beta-spline Surface Fitting to Multi-slice Images

Beta-spline is built on G2 continuity which guarantees smoothness of generated curves and surfaces using it. This curve is preferred to be used in object design rather than reconstruction. This study however, employs the Beta-spline in reconstructing a 3- dimensional G2 image of the Stanford Rabbit. The original data consists of multi-slice binary images of the rabbit. The result is then compared with related works using other techniques.

Vessel Inscribed Trigonometry to Measure the Vessel Progressive Orientations in the Digital Fundus Image

In this paper, the vessel inscribed trigonometry (VITM) for the vessel progression orientation (VPO) is proposed in the two-dimensional fundus image. The VPO is a major factor in the optic disc (OD) detection which is a basic process in the retina analysis. To measure the VPO, skeletons of vessel are used. First, the vessels are classified into three classes as vessel end, vessel branch and vessel stem. And the chain code maps of VS are generated. Next, two farthest neighborhoods of each point on VS are searched by the proposed angle restriction. Lastly, a gradient of the straight line between two farthest neighborhoods is estimated to measure the VPO. VITM is validated by comparing with manual results and 2D Gaussian templates. It is confirmed that VPO of the proposed mensuration is correct enough to detect OD from the results of experiment which applied VITM to detect OD in fundus images.

The Effect of the National Culture on the International Business

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.

Privacy in New Mobile Payment Protocol

The increasing development of wireless networks and the widespread popularity of handheld devices such as Personal Digital Assistants (PDAs), mobile phones and wireless tablets represents an incredible opportunity to enable mobile devices as a universal payment method, involving daily financial transactions. Unfortunately, some issues hampering the widespread acceptance of mobile payment such as accountability properties, privacy protection, limitation of wireless network and mobile device. Recently, many public-key cryptography based mobile payment protocol have been proposed. However, limited capabilities of mobile devices and wireless networks make these protocols are unsuitable for mobile network. Moreover, these protocols were designed to preserve traditional flow of payment data, which is vulnerable to attack and increase the user-s risk. In this paper, we propose a private mobile payment protocol which based on client centric model and by employing symmetric key operations. The proposed mobile payment protocol not only minimizes the computational operations and communication passes between the engaging parties, but also achieves a completely privacy protection for the payer. The future work will concentrate on improving the verification solution to support mobile user authentication and authorization for mobile payment transactions.

A Norm-based Approach for Profiling Business Knowledge

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.

QCM-D Study on Relationship of PEG Coated Stainless Steel Surfaces to Protein Resistance

Nonspecific protein adsorption generally occurs on any solid surfaces and usually has adverse consequences. Adsorption of proteins onto a solid surface is believed to be the initial and controlling step in biofouling. Surfaces modified with end-tethered poly(ethylene glycol) (PEG) have been shown to be protein-resistant to some degree. In this study, the adsorption of β-casein and lysozyme was performed on 6 different types of surfaces where PEG was tethered onto stainless steel by polyethylene imine (PEI) through either OH or NHS end groups. Protein adsorption was also performed on the bare stainless steel surface as a control. The adsorption was conducted at 23 °C and pH 7.2. In situ QCM-D was used to determine PEG adsorption kinetics, plateau PEG chain densities, protein adsorption kinetics and plateau protein adsorbed quantities. PEG grafting density was the highest for a NHS coupled chain, around 0.5 chains / nm2. Interestingly, lysozyme which has smaller size than β-casein, appeared to adsorb much less mass than that of β- casein. Overall, the surface with high PEG grafting density exhibited a good protein rejection.