Search results for: Quality of Research
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8216

Search results for: Quality of Research

3116 Process Modeling and Problem Solving: Connecting Two Worlds by BPMN

Authors: Gionata Carmignani, Mario G. C. A. Cimino, Franco Failli

Abstract:

Business Processes (BPs) are the key instrument to understand how companies operate at an organizational level, taking an as-is view of the workflow, and how to address their issues by identifying a to-be model. In last year’s, the BP Model and Notation (BPMN) has become a de-facto standard for modeling processes. However, this standard does not incorporate explicitly the Problem- Solving (PS) knowledge in the Process Modeling (PM) results. Thus, such knowledge cannot be shared or reused. To narrow this gap is today a challenging research area. In this paper we present a framework able to capture the PS knowledge and to improve a workflow. This framework extends the BPMN specification by incorporating new general-purpose elements. A pilot scenario is also presented and discussed.

Keywords: Business Process Management, BPMN, Problem Solving, Process mapping.

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3115 Cloud Effect on Power Generation of Grid Connected Small PV Systems

Authors: Yehya Abdellatif, Ahmed Alsalaymeh, Iyad Muslih, Ali Alshduifat

Abstract:

Photovoltaic (PV) power generation systems, mainly small scale, are rapidly being deployed in Jordan. The impact of these systems on the grid has not been studied or analyzed. These systems can cause many technical problems such as reverse power flows and voltage rises in distribution feeders, and real and reactive power transients that affect the operation of the transmission system. To fully understand and address these problems, extensive research, simulation, and case studies are required. To this end, this paper studies the cloud shadow effect on the power generation of a ground mounted PV system installed at the test field of the Renewable Energy Center at the Applied Science University.

Keywords: Photovoltaic, cloud effect, MPPT, power transients.

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3114 Coastline Change at Koh Tao Island, Thailand

Authors: Cherdvong Saengsupavanich

Abstract:

Human utilizes coastal resources as well as deteriorates them. Coastal tourism may degrade the environment if poorly managed. This research investigated the shoreline change at Koa Toa Island, one of the most famous tourist destinations. Aerial photographs and satellite images from three different periods were collected and analyzed. The results showed that the noticeable shoreline change before and after the tourism on the island had expanded. Between 1995 and 2002 when the tourism on Koh Toa Island was not intensive, sediment deposition occurred along most of the coastline. However, after the tourism had grown during 2002 to 2015, the coast evidently experienced less deposition and more erosion. The erosion resulted from less land-based sediment being provided to the littoral system. If the coastline of Koh Toa Island is not carefully sustained, the tourism will disappear along with the beautiful beach.  

Keywords: Coastal erosion, coastal tourism, Koh Toa Island, Thailand, coastal engineering and management.

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3113 Performance Analysis of ERA Using Fuzzy Logic in Wireless Sensor Network

Authors: Kamalpreet Kaur, Harjit Pal Singh, Vikas Khullar

Abstract:

In Wireless Sensor Network (WSN), the main limitation is generally inimitable energy consumption during processing of the sensor nodes. Cluster head (CH) election is one of the main issues that can reduce the energy consumption. Therefore, discovering energy saving routing protocol is the focused area for research. In this paper, fuzzy-based energy aware routing protocol is presented, which enhances the stability and network lifetime of the network. Fuzzy logic ensures the well-organized selection of CH by taking four linguistic variables that are concentration, energy, centrality, and distance to base station (BS). The results show that the proposed protocol shows better results in requisites of stability and throughput of the network.

Keywords: ERA, fuzzy logic, network model, WSN.

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3112 e-Plagiarism Detection at Glamorgan

Authors: Esyin Chew, Haydn Blackey

Abstract:

There are increasingly plagiarism offences for students in higher education in the digital educational world. On the other hand, various and competitive online assessment and plagiarism detection tools are available in the market. Taking the University of Glamorgan as a case study, this paper describes and introduces an institutional journey on electronic plagiarism detection to inform the initial experience of an innovative tool and method which could be further explored in the future research. The comparative study and system workflow for e-plagiarism detection tool are discussed. Benefits for both academics and students are also presented. Electronic plagiarism detection tools brought great benefits to both academics and students in Glamorgan. On the other hand, the debates raised in such initial experience are discussed.

Keywords: Educational Technology, Plagiarism detection, Turnitin

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3111 Establishing a New Simple Formula for Buckling Length Factor (K) of Rigid Frames Columns

Authors: Ehab Hasan Ahmed Hasan Ali

Abstract:

The calculation of buckling length factor (K) for steel frames columns is a major and governing processes to determine the dimensions steel frame columns cross sections during design. The buckling length of steel frames columns has a direct effect on the cost (weight) of using cross section. A new formula is required to determine buckling length factor (K) by simplified way. In this research a new formula for buckling length factor (K) was established to determine by accurate method for a limited interval of columns ends rigidity (GA, GB). The new formula can be used ease to evaluate the buckling length factor without needing to complicated equations or difficult charts.

Keywords: Buckling length, New formula, Curve fitting, Simplification, Steel column design.

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3110 The Effect of Rotational Speed and Shaft Eccentric on Looseness of Bearing

Authors: Chalermsak Leetrakool, Komson Jirapattarasilp

Abstract:

This research was to study effect of rotational speed and eccentric factors, which were affected on looseness of bearing. The experiment was conducted on three rotational speeds and five eccentric distances with 5 replications. The results showed that influenced factor affected to looseness of bearing was rotational speed and eccentric distance which showed statistical significant. Higher rotational speed would cause on high looseness. Moreover, more eccentric distance, more looseness of bearing. Using bearing at high rotational with high eccentric of shaft would be affected bearing fault more than lower rotational speed. The prediction equation of looseness was generated by regression analysis. The prediction has an effected to the looseness of bearing at 91.5%.

Keywords: Bearing, Looseness, Rotational speed, Eccentric

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3109 Research on the Correlation of the Fluctuating Density Gradient of the Compressible Flows

Authors: Yasuo Obikane

Abstract:

This work is to study a roll of the fluctuating density gradient in the compressible flows for the computational fluid dynamics (CFD). A new anisotropy tensor with the fluctuating density gradient is introduced, and is used for an invariant modeling technique to model the turbulent density gradient correlation equation derived from the continuity equation. The modeling equation is decomposed into three groups: group proportional to the mean velocity, and that proportional to the mean strain rate, and that proportional to the mean density. The characteristics of the correlation in a wake are extracted from the results by the two dimensional direct simulation, and shows the strong correlation with the vorticity in the wake near the body. Thus, it can be concluded that the correlation of the density gradient is a significant parameter to describe the quick generation of the turbulent property in the compressible flows.

Keywords: Turbulence Modeling , Density Gradient Correlation, Compressible

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3108 Proposal of a Virtual Reality Dynamism Augmentation Method for Sports Spectating

Authors: Clara Hertzog, Sho Sakurai, Koichi Hirota, Takuya Nojima

Abstract:

It is common to see graphics appearing on television while watching a sports game to provide information, but it is less common to see graphics specifically aiming to boost spectators’ dynamism perception. It is even less common to see such graphics designed especially for virtual reality (VR). However, it appears that even with simple dynamic graphics, it would be possible to improve VR sports spectators’ experience. So, in this research, we explain how graphics can be used in VR to improve the dynamism of a broadcasted sports game and we provide a simple example. This example consists in a white halo displayed around the video and blinking according to the game speed. We hope to increase people’s awareness about VR sports spectating and the possibilities this display offers through dynamic graphics.

Keywords: Broadcasting, graphics, sports spectating, virtual reality.

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3107 IT/IS Outsourcing Relationship Factors in Higher Education Institution: Behavioral Dimensions from Client Perspectives

Authors: Nor Aziati Abdul Hamid, Rajeev SuberamanyNor Aziati Abdul Hamid, Rajeev Suberamany

Abstract:

Higher education institutions are increasingly opting to outsourcing methods in order to sustain themselves and this creates a gap of literature in terms of how they perceive the relationship. This research paper attempts to identify the behavioral and psychological factors that exist in the engagement thus providing valuable information to practicing and potential clients, and vendors. The determinants were gathered from previous literatures and analyzed to formulate the factors. This study adopts the case study and survey approaches in which interviews and questionnaires are deployed on employees of IT-related department in a Malaysian higher education institution.

Keywords: Higher education institution, information technology, outsourcing, relationship

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3106 Photovoltaic Array Cleaning System Design and Evaluation

Authors: Ghoname Abdullah, Hidekazu Nishimura

Abstract:

Dust accumulation on the photovoltaic module's surface results in appreciable loss and negatively affects the generated power. Hence, in this paper, the design of a photovoltaic array cleaning system is presented. The cleaning system utilizes one drive motor, two guide rails, and four sweepers during the cleaning process. The cleaning system was experimentally implemented for one month to investigate its efficiency on PV array energy output. The energy capture over a month for PV array cleaned using the proposed cleaning system is compared with that of the energy capture using soiled PV array. The results show a 15% increase in energy generation from PV array with cleaning. From the results, investigating the optimal scheduling of the PV array cleaning could be an interesting research topic.

Keywords: Cleaning system, dust accumulation, PV array, PV module, soiling.

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3105 Multivariate Analysis of Students’ Performance in Math Courses and Specific Engineering Courses

Authors: H. Naccache, R. Hleiss

Abstract:

The aim of this research is to study the relationship between the performance of engineering students in different math courses and their performance in specific engineering courses. The considered courses are taken mainly by engineering students during the first two years of their major. Several factors are being studied, such as gender and final grades in the math and specific engineering courses. Participants of this study comprised a sample of more than thousands of engineering students at Lebanese University during their tertiary academic years. A significant relationship tends to appear between these factors and the performance of students in engineering courses. Moreover, female students appear to outperform their male counterparts in both the math and engineering courses, and a high correlation was found between their grades in math courses and their grades in specific engineering courses. The results and implications of the study were being discussed.

Keywords: Education, engineering, math, performance.

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3104 Digital Narrative as a Change Agent to Teach Reading to Media-Centric Students

Authors: Robert F. Kenny

Abstract:

Because today-s media centric students have adopted digital as their native form of communication, teachers are having increasingly difficult time motivating reluctant readers to read and write. Our research has shown these text-averse individuals can learn to understand the importance of reading and writing if the instruction is based on digital narratives. While these students are naturally attracted to story, they are better at consuming them than creating them. Therefore, any intervention that utilizes story as its basis needs to include instruction on the elements of story making. This paper presents a series of digitally-based tools to identify potential weaknesses of visually impaired visual learners and to help motivate these and other media-centric students to select and complete books that are assigned to them

Keywords: Cognitive tempo, digital narratives, digital Booktalk

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3103 The Impact of Corporate Governance on Risk Taking in European Insurance Industry

Authors: Francesco Venuti, Simona Alfiero

Abstract:

The aim of this paper is to develop an empirical research on the nature and consequences of corporate governance on Eurozone Insurance Industry risk taking attitude. More particularly, we analyzed the effect of public ownership on risk taking with respect to privately held Insurance Companies. We also analyzed the effects on risk taking attitude of different degrees of ownership concentration, directors compensation, and the dimension/diversity of the Board of Directors. Our results provide quite strong evidence that, coherently with the Agency Theory, publicly traded insurance companies with more concentrated ownership are less risky than the corresponding privately held.

Keywords: Agency theory, corporate governance, insurance companies, risk taking.

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3102 Unipolar Anamorphosis and its use in Accessibility Analyses

Authors: T. Hudecek, Z. Zakova

Abstract:

The paper deals with cartographic visualisation of results of transport accessibility monitoring with the use of a semiautomated method of unipolar anamorphosis, developed by the authors in the GIS environment. The method is based on transformation of distance in the map to values of a geographical phenomenon. In the case of time accessibility it is based on transformation of isochrones converted into the form of concentric circles, taking into account selected topographic and thematic elements in the map. The method is most suitable for analyses of accessibility to or from a centre and for modelling its long-term context. The paper provides a detailed analysis of the procedures and functionality of the method, discussing the issues of coordinates, transformation, scale and visualisation. It also offers a discussion of possible problems and inaccuracies. A practical application of the method is illustrated by previous research results by the authors in the filed of accessibility in Czechia.

Keywords: accessibility, GIS, transformation, unipolar anamorphosis

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3101 The Use of Social Networking Sites in eLearning

Authors: Clifford De Raffaele, Luana Bugeja, Serengul Smith

Abstract:

The adaptation of social networking sites within higher education has garnered significant interest in the recent years with numerous researches considering it as a possible shift from the traditional classroom based learning paradigm. Notwithstanding this increase in research and conducted studies however, the adaption of SNS based modules have failed to proliferate within Universities. This paper commences its contribution by analyzing the various models and theories proposed in literature and amalgamate together various effective aspects for the inclusion of social technology within e-Learning. A three phased framework is further proposed which details the necessary considerations for the successful adaptation of SNS in enhancing the students learning experience. This proposal outlines the theoretical foundations which will be analyzed in practical implementation across international university campuses.

Keywords: eLearning, higher education, social network sites, student learning.

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3100 Breast Motion and Discomfort of Chinese Women in Three Breast Support Conditions

Authors: X.N. Chen, J.P. Wang, D. Jiang, S.M. Shen, Y.K. Yang

Abstract:

Breast motion and discomfort has been studied in Australia, Britain and the United States, while little information was known about the breast motion conditions of Chinese women. The aim of this paper was to study the breast motion and discomfort of Chinese women in no bra condition, daily bra condition and sports bra condition. Breast motion and discomfort of 8 participants was assessed during walking at 5km h-1 and running at 10km h-1. Statistical methods were used to analyze the difference and relationship between breast displacement, perceived breast motion and breast discomfort. Three indexes were developed to evaluate the functions of bras on reducing objective breast motion, subjective breast motion and breast discomfort. The result showed that breast motion of Chinese women was smaller than previous research, which may be resulted from smaller breast size in Asian women.

Keywords: Breast discomfort, breast motion, breast support conditions, Chinese women.

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3099 The Establishment of RELAP5/SNAP Model for Kuosheng Nuclear Power Plant

Authors: C. Shih, J. R. Wang, H. C. Chang, S. W. Chen, S. C. Chiang, T. Y. Yu

Abstract:

After the measurement uncertainty recapture (MUR) power uprates, Kuosheng nuclear power plant (NPP) was uprated the power from 2894 MWt to 2943 MWt. For power upgrade, several codes (e.g., TRACE, RELAP5, etc.) were applied to assess the safety of Kuosheng NPP. Hence, the main work of this research is to establish a RELAP5/MOD3.3 model of Kuosheng NPP with SNAP interface. The establishment of RELAP5/SNAP model was referred to the FSAR, training documents, and TRACE model which has been developed and verified before. After completing the model establishment, the startup test scenarios would be applied to the RELAP5/SNAP model. With comparing the startup test data and TRACE analysis results, the applicability of RELAP5/SNAP model would be assessed.

Keywords: RELAP5, TRACE, SNAP, BWR.

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3098 The Relevant Study of Leisure Motivation, Leisure Attitude and Health Promotion Lifestyle of Elderly People in Taiwan

Authors: Cheng-Yu Tsai, Chiung-En Huang, Ming-Tsang Wu

Abstract:

The purpose of this study was to investigate the relationships among leisure motivation, leisure attitude, and health promotion lifestyle. The participants were recruited from a convenience sampling that subjects were at least 55 years of age in Tainan City, Taiwan. Three hundred survey instruments were distributed, and 227 effective instruments were returned, for an effective rate of 75.7%. The collected data were analyzed statistically. The findings of this research were as follows: 1.There is significantly correlated between leisure motivation and leisure attitude. 2. There is significantly correlated between leisure attitude and health promotion lifestyle. 3. There is significantly correlated between leisure motivation and health promotion lifestyle.

Keywords: Leisure motivation, leisure attitude, health promotion lifestyle.

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3097 Cluster Analysis of Customer Churn in Telecom Industry

Authors: Abbas Al-Refaie

Abstract:

The research examines the factors that affect customer churn (CC) in the Jordanian telecom industry. A total of 700 surveys were distributed. Cluster analysis revealed three main clusters. Results showed that CC and customer satisfaction (CS) were the key determinants in forming the three clusters. In two clusters, the center values of CC were high, indicating that the customers were loyal and SC was expensive and time- and energy-consuming. Still, the mobile service provider (MSP) should enhance its communication (COM), and value added services (VASs), as well as customer complaint management systems (CCMS). Finally, for the third cluster the center of the CC indicates a poor level of loyalty, which facilitates customers churn to another MSP. The results of this study provide valuable feedback for MSP decision makers regarding approaches to improving their performance and reducing CC.

Keywords: Cluster analysis, telecom industry, switching cost, customer churn.

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3096 Social Business Models: When Profits and Impacts Are Not at Odds

Authors: Elisa Pautasso, Matteo Castagno, Michele Osella

Abstract:

In the last decade the emergence of new social needs as an effect of the economic crisis has stimulated the flourishing of business endeavours characterised by explicit social goals. Social start-ups, social enterprises or Corporate Social Responsibility operations carried out by traditional companies are quintessential examples in this regard. This paper analyses these kinds of initiatives in order to discover the main characteristics of social business models and to provide insights to social entrepreneurs for developing or improving their strategies. The research is conducted through the integration of literature review and case study analysis and, thanks to the recognition of the importance of both profits and social impacts as the key success factors for a social business model, proposes a framework for identifying indicators suitable for measuring the social impacts generated.

Keywords: Business model, case study, impacts, social business.

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3095 Transmission Expansion Planning Considering Network Adequacy and Investment Cost Limitation using Genetic Algorithm

Authors: M. Mahdavi, E. Mahdavi

Abstract:

In this research, STNEP is being studied considering network adequacy and limitation of investment cost by decimal codification genetic algorithm (DCGA). The goal is obtaining the maximum of network adequacy with lowest expansion cost for a specific investment. Finally, the proposed idea is applied to the Garvers 6-bus network. The results show that considering the network adequacy for solution of STNEP problem is caused that among of expansion plans for a determined investment, configuration which has relatively lower expansion cost and higher adequacy is proposed by GA based method. Finally, with respect to the curve of adequacy versus expansion cost it can be said that more optimal configurations for expansion of network are obtained with lower investment costs.

Keywords: TNEP, Network Adequacy, Investment Cost, GA

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3094 Strategies for E-Waste Management: A Literature Review

Authors: Linh Thi Truc Doan, Yousef Amer, Sang-Heon Lee, Phan Nguyen Ky Phuc

Abstract:

During the last few decades, with the high-speed upgrade of electronic products, electronic waste (e-waste) has become one of the fastest growing wastes of the waste stream. In this context, more efforts and concerns have already been placed on the treatment and management of this waste. To mitigate their negative influences on the environment and society, it is necessary to establish appropriate strategies for e-waste management. Hence, this paper aims to review and analysis some useful strategies which have been applied in several countries to handle e-waste. Future perspectives on e-waste management are also suggested. The key findings found that, to manage e-waste successfully, it is necessary to establish effective reverse supply chains for e-waste, and raise public awareness towards the detrimental impacts of e-waste. The result of the research provides valuable insights to governments, policymakers in establishing e-waste management in a safe and sustainable manner.

Keywords: E-waste, e-waste management, life cycle assessment, recycling regulations.

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3093 Reconfigurable Autonomous Mini Robot Design using CPLD's

Authors: Aditya K, Dinesh P, Ramesh Bhakthavatchalu

Abstract:

This paper explains a project based learning method where autonomous mini-robots are developed for research, education and entertainment purposes. In case of remote systems wireless sensors are developed in critical areas, which would collect data at specific time intervals, send the data to the central wireless node based on certain preferred information would make decisions to turn on or off a switch or control unit. Such information transfers hardly sums up to a few bytes and hence low data rates would suffice for such implementations. As a robot is a multidisciplinary platform, the interfacing issues involved are discussed in this paper. The paper is mainly focused on power supply, grounding and decoupling issues.

Keywords: CPLD, power supply, decoupling, grounding.

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3092 Measurements of Radial Velocity in Fixed Fluidized Bed for Fischer-Tropsch Synthesis Using LDV

Authors: Xiaolai Zhang, Haitao Zhang, Qiwen Sun, Weixin Qian, Weiyong Ying

Abstract:

High temperature Fischer-Tropsch synthesis process use fixed fluidized bed as a reactor. In order to understand the flow behavior in the fluidized bed better, the research of how the radial velocity affects the entire flow field is necessary. Laser Doppler Velocimetry (LDV) was used to study the radial velocity distribution along the diameter direction of the cross-section of the particle in a fixed fluidized bed. The velocity in the cross-section is fluctuating within a small range. The direction of the speed is a random phenomenon. In addition to r/R is 1, the axial velocity are more than 6 times of the radial velocity, the radial velocity has little impact on the axial velocity in a fixed fluidized bed.

Keywords: LDV, fixed fluidized bed, velocity, Fischer-Tropsch synthesis.

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3091 Properties of Bricks Produced With Recycled Fine Aggregate

Authors: S. Ismail, Z. Yaacob

Abstract:

The main aim of this research is to study the possible use of recycled fine aggregate made from waste rubble wall to substitute partially for the natural sand used in the production of cement and sand bricks. The bricks specimens were prepared by using 100% natural sand; they were then replaced by recycled fine aggregate at 25, 50, 75, and 100% by weight of natural sand. A series of tests was carried out to study the effect of using recycled aggregate on the physical and mechanical properties of bricks, such as density, drying shrinkage, water absorption characteristic, compressive and flexural strength. Test results indicate that it is possible to manufacture bricks containing recycled fine aggregate with good characteristics that are similar in physical and mechanical properties to those of bricks with natural aggregate, provided that the percentage of recycled fine aggregates is limited up to 50-75%.

Keywords: Bricks, cement, recycled aggregate, sand

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3090 Towards Cloud Computing Anatomy

Authors: Maria Salama, Mohamed Kouta

Abstract:

Cloud Computing has recently emerged as a compelling paradigm for managing and delivering services over the internet. The rise of Cloud Computing is rapidly changing the landscape of information technology, and ultimately turning the longheld promise of utility computing into a reality. As the development of Cloud Computing paradigm is speedily progressing, concepts, and terminologies are becoming imprecise and ambiguous, as well as different technologies are interfering. Thus, it becomes crucial to clarify the key concepts and definitions. In this paper, we present the anatomy of Cloud Computing, covering its essential concepts, prominent characteristics, its affects, architectural design and key technologies. We differentiate various service and deployment models. Also, significant challenges and risks need are tackled in order to guarantee the long-term success of Cloud Computing. The aim of this paper is to provide a better understanding of the anatomy of Cloud Computing and pave the way for further research in this area.

Keywords: Anatomy, Aspects, Cloud Computing, Challenges.

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3089 Novel GPU Approach in Predicting the Directional Trend of the S&P 500

Authors: A. J. Regan, F. J. Lidgey, M. Betteridge, P. Georgiou, C. Toumazou, K. Hayatleh, J. R. Dibble

Abstract:

Our goal is development of an algorithm capable of predicting the directional trend of the Standard and Poor’s 500 index (S&P 500). Extensive research has been published attempting to predict different financial markets using historical data testing on an in-sample and trend basis, with many authors employing excessively complex mathematical techniques. In reviewing and evaluating these in-sample methodologies, it became evident that this approach was unable to achieve sufficiently reliable prediction performance for commercial exploitation. For these reasons, we moved to an out-ofsample strategy based on linear regression analysis of an extensive set of financial data correlated with historical closing prices of the S&P 500. We are pleased to report a directional trend accuracy of greater than 55% for tomorrow (t+1) in predicting the S&P 500.

Keywords: Financial algorithm, GPU, S&P 500, stock market prediction.

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3088 Environmental Accounting: A Conceptual Study of Indian Context

Authors: Pradip Kumar Das

Abstract:

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.

Keywords: Environmental accounting, environmental degradation, environmental management, environmental resources.

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3087 The Performance of Predictive Classification Using Empirical Bayes

Authors: N. Deetae, S. Sukparungsee, Y. Areepong, K. Jampachaisri

Abstract:

This research is aimed to compare the percentages of correct classification of Empirical Bayes method (EB) to Classical method when data are constructed as near normal, short-tailed and long-tailed symmetric, short-tailed and long-tailed asymmetric. The study is performed using conjugate prior, normal distribution with known mean and unknown variance. The estimated hyper-parameters obtained from EB method are replaced in the posterior predictive probability and used to predict new observations. Data are generated, consisting of training set and test set with the sample sizes 100, 200 and 500 for the binary classification. The results showed that EB method exhibited an improved performance over Classical method in all situations under study.

Keywords: Classification, Empirical Bayes, Posterior predictive probability.

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