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.

The Effect of Iconic and Beat Gestures on Memory Recall in Greek’s First and Second Language

Gestures play a major role in comprehension and memory recall due to the fact that aid the efficient channel of the meaning and support listeners’ comprehension and memory. In the present study, the assistance of two kinds of gestures (iconic and beat gestures) is tested in regards to memory and recall. The hypothesis investigated here is whether or not iconic and beat gestures provide assistance in memory and recall in Greek and in Greek speakers’ second language. Two groups of participants were formed, one comprising Greeks that reside in Athens and one with Greeks that reside in Copenhagen. Three kinds of stimuli were used: A video with words accompanied with iconic gestures, a video with words accompanied with beat gestures and a video with words alone. The languages used are Greek and English. The words in the English videos were spoken by a native English speaker and by a Greek speaker talking English. The reason for this is that when it comes to beat gestures that serve a meta-cognitive function and are generated according to the intonation of a language, prosody plays a major role. Thus, participants that have different influences in prosody may generate different results from rhythmic gestures. Memory recall was assessed by asking the participants to try to remember as many words as they could after viewing each video. Results show that iconic gestures provide significant assistance in memory and recall in Greek and in English whether they are produced by a native or a second language speaker. In the case of beat gestures though, the findings indicate that beat gestures may not play such a significant role in Greek language. As far as intonation is concerned, a significant difference was not found in the case of beat gestures produced by a native English speaker and by a Greek speaker talking English.

Comparative Efficacy of Pomegranate Juice, Peel and Seed Extract in the Stabilization of Corn Oil under Accelerated Conditions

Antioxidant-rich extracts were prepared from pomegranate peels, seeds and juice using methanol and ethanol and their antioxidant activity was evaluated by the 1,1-diphenyl-2-picrylhydrazine (DPPH) radical scavenging and Ferric Reducing Antioxidant Power (FRAP) method. Both analytical methods indicated a higher antioxidant activity in extracts prepared from peels, which was comparable to that of butylated hydroxytoluene (BHT). Furthermore, the antioxidant activity was correlated to the phenolic and flavonoid content of the various extracts. The antioxidant effectiveness of the extracts was also assessed using corn oil as the oxidation substrate. More specifically, preheated corn oil samples stabilized with extracts at a concentration of 250 ppm, 500 ppm or 1,000 ppm were subjected to accelerated aging (100 oC, 10 days) and the extent of oxidative alteration was followed by the measurement of the peroxide, conjugated dienes and trienes, as well as p-aniside value. BHT at its legal limit (200 ppm) served as standard besides the control sample. Results from the different parameters were in agreement with each other suggesting that pomegranate extracts can stabilize corn oil effectively under accelerated conditions, at all concentrations tested. However, the magnitude of oil stabilization depended strongly on the amount of extract added and this was positively correlated with their phenolic content. Pomegranate peel extracts, which exhibited the highest not only phenolic and flavonoid content but also antioxidant activity, were more potent in inhibiting oxidative deterioration. Both methanolic and ethanolic peel extracts at a concentration of 500 ppm exerted a stabilizing effect comparable to that of BHT, while at a concentration of 1000 ppm they exhibited higher stabilization efficiency in comparison to BHT. Finally, heating oil samples resulted in a time dependent decrease in their antioxidant capacity. Samples containing peel extracts appeared to retain their antioxidant capacity for a longer period, indicating that these extracts contained active compounds that offered superior antioxidant protection to corn oil.

Measuring Innovative and Entrepreneurial Networks Performance

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

Characterization of Two Hybrid Welding Techniques on SA 516 Grade 70 Weldments

Commercially SA 516 Grade 70 is frequently used for the manufacturing of pressure vessels, boilers and storage tanks etc. in fabrication industry. Heat input is the major parameter during welding that may bring significant changes in the microstructure as well as the mechanical properties. Different welding technique has different heat input rate per unit surface area. Materials with large thickness are dealt with different combination of welding techniques to achieve required mechanical properties. In the present research two schemes: Scheme 1: SMAW (Shielded Metal Arc Welding) & GTAW (Gas Tungsten Arc Welding) and Scheme 2: SMAW & SAW (Submerged Arc Welding) of hybrid welding techniques have been studied. The purpose of these schemes was to study hybrid welding effect on the microstructure and mechanical properties of the weldment, heat affected zone and base metal area. It is significant to note that the thickness of base plate was 12 mm, also welding conditions and parameters were set according to ASME Section IX. It was observed that two different hybrid welding techniques performed on two different plates demonstrated that the mechanical properties of both schemes are more or less similar. It means that the heat input, welding techniques and varying welding operating conditions & temperatures did not make any detrimental effect on the mechanical properties. Hence, the hybrid welding techniques mentioned in the present study are favorable to implicate for the industry using the plate thickness around 12 mm thick.

Characterizing Multivariate Thresholds in Industrial Engineering

This paper highlights some of the normative issues that might result by setting independent thresholds in risk analyses and particularly with safety regions. A second objective is to explain how such regions can be specified appropriately in a meaningful way. We start with a review of the importance of setting deterministic trade-offs among target requirements. We then show how to determine safety regions for risk analysis appropriately using utility functions.

Combining ASTER Thermal Data and Spatial-Based Insolation Model for Identification of Geothermal Active Areas

In this study, we integrated ASTER thermal data with an area-based spatial insolation model to identify and delineate geothermally active areas in Yellowstone National Park (YNP). Two pairs of L1B ASTER day- and nighttime scenes were used to calculate land surface temperature. We employed the Emissivity Normalization Algorithm which separates temperature from emissivity to calculate surface temperature. We calculated the incoming solar radiation for the area covered by each of the four ASTER scenes using an insolation model and used this information to compute temperature due to solar radiation. We then identified the statistical thermal anomalies using land surface temperature and the residuals calculated from modeled temperatures and ASTER-derived surface temperatures. Areas that had temperatures or temperature residuals greater than 2σ and between 1σ and 2σ were considered ASTER-modeled thermal anomalies. The areas identified as thermal anomalies were in strong agreement with the thermal areas obtained from the YNP GIS database. Also the YNP hot springs and geysers were located within areas identified as anomalous thermal areas. The consistency between our results and known geothermally active areas indicate that thermal remote sensing data, integrated with a spatial-based insolation model, provides an effective means for identifying and locating areas of geothermal activities over large areas and rough terrain.

Antioxidant Capacity of Different Broccoli Cultivars at Various Harvesting Dates

Broccoli is considered as being a rich source of AOX like flavonoids, polyphenols, anthocyanins etc. and of major interest especially in the organic sector. However, AOX is environment dependent and often varies between cultivars. Aim of the study was to investigate the impact of cultivar and harvest date on AOX in broccoli. Activity of the AOX was determined using a Photochem®-Analyzer and a kit of reagent solutions for analysis. Results of the study showed that the lipid (ACL) and water-soluble antioxidant potential (AWC) of broccoli heads varied significantly between the four harvesting dates, but not among the different cultivars. The highest concentration of ACL was measured in broccoli heads harvested in September 2011, followed by heads harvested at the beginning of July in 2012. ACW was highest in heads harvested in October 2011. Lowest concentrations of ACW were measured in heads harvested in June 2012. Overall, the study indicated that the harvest date and thus growing conditions seem to be of high importance for final antioxidant capacity of broccoli.

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

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

Studying the Effect of Ethanol and Operating Temperature on Purification of Lactulose Syrup Containing Lactose

Lactulose is a synthetic disaccharide which has remarkable applications in food and pharmaceutical fields. Lactulose is not found in nature and it is produced by isomerization reaction of lactose in an alkaline environment. It should be noted that this reaction has a very low yield since significant amount of lactose stays un-reacted in the system. Basically, purification of lactulose is difficult and costly. Previous studies have revealed that solubility of lactose and lactulose are significantly different in ethanol. Considering the fact that solubility is also affected by temperature itself, we investigated the effect of ethanol and temperature on separation process of lactose from the syrup containing lactose and lactulose. For this purpose, a saturated solution containing lactulose and lactose was made at three different temperatures; 25⁰C (room temperature), 31⁰C, and 37⁰C first.  Five samples containing 2g saturated solution was taken and then 2g, 3g, 4g, 5g, and 6g ethanol separately was added to the sampling tubes. Sampling tubes were kept at respective temperatures afterward. The concentration of lactose and lactulose after separation process measured and analyzed by High Performance Liquid Chromatography (HPLC). Results showed that ethanol has such a greater impact than operating temperature on purification process. Also, it was observed that the maximum rate of separation occurred at initial amount of added ethanol.

Determination of Thermophysical Properties of Water Based Magnetic Nanofluids

In this study, it was aimed to determine the thermophysical properties of two different magnetic nanofluids (NiFe2O4-water and CoFe2O4-water). Magnetic nanoparticles were dispersed into the pure water at different volume fractions from 0 vol.% to 4 vol.%. The measurements were performed in the temperature range of 15 oC-55 oC. In order to get better idea on the temperature dependent thermophysical properties of magnetic nanofluids (MNFs), viscosity and thermal conductivity measurements were made. SEM images of both NiFe2O4 and CoFe2O4 nanoparticles were used in order to confirm the average dimensions. The measurements showed that the thermal conductivity of MNFs increased with an increase in the volume fraction as well as viscosity. Increase in the temperature of both MNFs resulted in an increase in the thermal conductivity and a decrease in the viscosity. Based on the measured data, the correlations for both the viscosity and the thermal conductivity were presented with respect to solid volume ratio and temperature. Effective thermal conductivity of the prepared MNFs was also calculated. The results indicated that water based NiFe2O4 nanofluid had higher thermal conductivity than that of the CoFe2O4. Once the viscosity values of both MNFs were compared, almost no difference was observed.

The Mass Attenuation Coefficients, Effective Atomic Cross Sections, Effective Atomic Numbers and Electron Densities of Some Halides

The total mass attenuation coefficients m/r, of some halides such as, NaCl, KCl, CuCl, NaBr, KBr, RbCl, AgCl, NaI, KI, AgBr, CsI, HgCl2, CdI2 and HgI2 were determined at photon energies 279.2, 320.07, 514.0, 661.6, 1115.5, 1173.2 and 1332.5 keV in a well-collimated narrow beam good geometry set-up using a high resolution, hyper pure germanium detector. The mass attenuation coefficients and the effective atomic cross sections are found to be in good agreement with the XCOM values. From these mass attenuation coefficients, the effective atomic cross sections sa, of the compounds were determined. These effective atomic cross section sa data so obtained are then used to compute the effective atomic numbers Zeff. For this, the interpolation of total attenuation cross-sections of photons of energy E in elements of atomic number Z was performed by using the logarithmic regression analysis of the data measured by the authors and reported earlier for the above said energies along with XCOM data for standard energies. The best-fit coefficients in the photon energy range of 250 to 350 keV, 350 to 500 keV, 500 to 700 keV, 700 to 1000 keV and 1000 to 1500 keV by a piecewise interpolation method were then used to find the Zeff of the compounds with respect to the effective atomic cross section sa from the relation obtained by piece wise interpolation method. Using these Zeff values, the electron densities Nel of halides were also determined. The present Zeff and Nel values of halides are found to be in good agreement with the values calculated from XCOM data and other available published values.

Reading Literacy and Methods of Improving Reading

The paper presents results of a research team from Faculty of Education, University of Hradec Králové in the Czech Republic. It introduces with the most reading methods used in the 1st classes of a primary school and presents results of a pilot research focused on mastering reading techniques and the quality of reading comprehension of pupils in the first half of a school year during training in teaching reading by an analytic-synthetic method and by a genetic method. These methods of practicing reading skills are the most used ones in the Czech Republic. During the school year 2015/16 there has been a measurement made of two groups of pupils of the 1st year and monitoring of quantitative and qualitative parameters of reading pupils’ outputs by several methods. Both of these methods are based on different theoretical basis and each of them has a specific educational and methodical procedure. This contribution represents results during a piloting project and draws pilot conclusions which will be verified in the subsequent broader research at the end of the school year of the first class of primary school.

Modal Dynamic Analysis of a Mechanism with Deformable Elements from an Oil Pump Unit Structure

On this research, experimental analyses have been performed in order to determine the oil pump mechanism dynamics and stability from an oil unit mechanical structure. The experimental tests were focused on the vibrations which occur inside of the rod element during functionality of the oil pump unit. The oil pump mechanism dynamic parameters were measured and also determined through numerical computations. Entire research is based on the oil pump unit mechanical system virtual prototyping. For a complete analysis of the mechanism, the frequency dynamic response was identified, mainly for the mechanism driven element, based on two methods: processing and virtual simulations with MSC Adams aid and experimental analysis. In fact, through this research, a complete methodology is presented where numerical simulations of a mechanism with deformed elements are developed on a dynamic mode and these can be correlated with experimental tests.

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

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

Air Dispersion Model for Prediction Fugitive Landfill Gaseous Emission Impact in Ambient Atmosphere

This paper will explore formation of HCl aerosol at atmospheric boundary layers and encourages the uptake of environmental modeling systems (EMSs) as a practice evaluation of gaseous emissions (“framework measures”) from small and medium-sized enterprises (SMEs). The conceptual model predicts greenhouse gas emissions to ecological points beyond landfill site operations. It focuses on incorporation traditional knowledge into baseline information for both measurement data and the mathematical results, regarding parameters influence model variable inputs. The paper has simplified parameters of aerosol processes based on the more complex aerosol process computations. The simple model can be implemented to both Gaussian and Eulerian rural dispersion models. Aerosol processes considered in this study were (i) the coagulation of particles, (ii) the condensation and evaporation of organic vapors, and (iii) dry deposition. The chemical transformation of gas-phase compounds is taken into account photochemical formulation with exposure effects according to HCl concentrations as starting point of risk assessment. The discussion set out distinctly aspect of sustainability in reflection inputs, outputs, and modes of impact on the environment. Thereby, models incorporate abiotic and biotic species to broaden the scope of integration for both quantification impact and assessment risks. The later environmental obligations suggest either a recommendation or a decision of what is a legislative should be achieved for mitigation measures of landfill gas (LFG) ultimately.

Tuned Mass Damper Effects of Stationary People on Structural Damping of Footbridge Due to Dynamic Interaction in Vertical Motion

It is known that stationary human occupants act as dynamic mass-spring-damper systems and can change the modal properties of civil engineering structures. This paper describes the full scale measurement to explain the tuned mass damper effects of stationary people on structural damping of footbridge with center span length of 33 m. A human body can be represented by a lumped system consisting of masses, springs, and dashpots. Complex eigenvalue calculation is also conducted by using ISO5982:1981 human model (two degree of freedom system). Based on experimental and analytical results for the footbridge with the stationary people in the standing position, it is demonstrated that stationary people behave as a tuned mass damper and that ISO5982:1981 human model can explain the structural damping characteristics measured in the field.

A SiGe Low Power RF Front-End Receiver for 5.8GHz Wireless Biomedical Application

It is necessary to realize new biomedical wireless communication systems which send the signals collected from various bio sensors located at human body in order to monitor our health. Also, it should seamlessly connect to the existing wireless communication systems. A 5.8 GHz ISM band low power RF front-end receiver for a biomedical wireless communication system is implemented using a 0.5 µm SiGe BiCMOS process. To achieve low power RF front-end, the current optimization technique for selecting device size is utilized. The implemented low noise amplifier (LNA) shows a power gain of 9.8 dB, a noise figure (NF) of below 1.75 dB, and an IIP3 of higher than 7.5 dBm while current consumption is only 6 mA at supply voltage of 2.5 V. Also, the performance of a down-conversion mixer is measured as a conversion gain of 11 dB and SSB NF of 10 dB.

Co-Composting of Poultry Manure with Different Organic Amendments

To study the influence of different organic amendments on the quality of poultry manure compost, three pilot composting trials were carried out with different mixes: poultry manure/carcasse meal/ashes/grape pomace (Pile 1), poultry manure/ cellulosic sludge (Pile 2) and poultry manure (Pile 3). For all piles, wood chips were applied as bulking agent. The process was monitored, over time, by evaluating standard physical and chemical parameters, such as, pH, electric conductivity, moisture, organic matter and ash content, total carbon and total nitrogen content, carbon/nitrogen ratio (C/N) and content in mineral elements. Piles 1 and 2 reached a thermophilic phase, however having different trends. Pile 1 reached this phase earlier than Pile 2. For both, the pH showed a slight alkaline character and the electric conductivity was lower than 2 mS/cm. Also, the initial C/N value was 22 and reached values lower than 15 at the end of composting process. The total N content of the Pile 1 increased slightly during composting, in contrast with the others piles. At the end of composting process, the phosphorus content ranged between 54 and 236 mg/kg dry matter, for Pile 2 and 3, respectively. Generally, the Piles 1 and 3 exhibited similar heavy metals content. This study showed that organic amendments can be used as carbon source, given that the final composts presented parameters within the range of those recommended in the 2nd Draft of EU regulation proposal (DG Env.A.2 2001) for compost quality.

Characteristics of Football Spectators Using Second Screen

The parallel usage of different media channels has increased recently owing to technological advances. Second Screen describes the use of a second device by television viewers to consume further content which is related to the program they are watching. This study analysed the characteristics of football spectators regarding their media consumption in relation to Second Screen usage while watching a football match on TV. The existing literature on Second Screen usage is still very limited, especially in the context of particular broadcasting settings such as sport or even more specific such as football matches. Therefore, the primary research objective was to reveal first insights into the user behaviour of football spectators regarding Second Screen services. The survey, which was conducted among German football supporters in 2015, revealed some characteristics such as the identification and involvement into the sports which are related to an increased use of Second Screen services. One important finding for football supporters was that at the time of a match they have a lower parallel media usage compared to other TV broadcastings. Nevertheless, if supporters used a second device while watching a match on TV, then they were using specific Second Screen services. This means they searched for more content related information. The findings on the habits and characteristics of people who are using Second Screen services are relevant for future developments in that area as well as for marketing decisions.