Search results for: conceptual domain model

Authors: El-Sayed Atlam, Masao Fuketa, Kazuhiro Morita, Jun-ichi Aoe

Abstract:

Field Association (FA) terms are a limited set of discriminating terms that give us the knowledge to identify document fields which are effective in document classification, similar file retrieval and passage retrieval. But the problem lies in the lack of an effective method to extract automatically relevant Arabic FA Terms to build a comprehensive dictionary. Moreover, all previous studies are based on FA terms in English and Japanese, and the extension of FA terms to other language such Arabic could be definitely strengthen further researches. This paper presents a new method to extract, Arabic FA Terms from domain-specific corpora using part-of-speech (POS) pattern rules and corpora comparison. Experimental evaluation is carried out for 14 different fields using 251 MB of domain-specific corpora obtained from Arabic Wikipedia dumps and Alhyah news selected average of 2,825 FA Terms (single and compound) per field. From the experimental results, recall and precision are 84% and 79% respectively. Therefore, this method selects higher number of relevant Arabic FA Terms at high precision and recall.

Keywords: Arabic Field Association Terms, information extraction, document classification, information retrieval.

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Authors: Keun Woo Lee, Minky Son, Chanin Park, Ayoung Baek

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Certain tRNA synthetases have developed highly accurate molecular machinery to discriminate their cognate amino acids. Those aaRSs achieve their goal via editing reaction in the Connective Polypeptide 1 (CP1). Recently mutagenesis studies have revealed the critical importance of residues in the CP1 domain for editing activity and X-ray structures have shown binding mode of noncognate amino acids in the editing domain. To pursue molecular mechanism for amino acid discrimination, molecular modeling studies were performed. Our results suggest that aaRS bind the noncognate amino acid more tightly than the cognate one. Finally, by comparing binding conformations of the amino acids in three systems, the amino acid binding mode was elucidated and a discrimination mechanism proposed. The results strongly reveal that the conserved threonines are responsible for amino acid discrimination. This is achieved through side chain interactions between T252 and T247/T248 as well as between those threonines and the incoming amino acids.

Keywords: Amino acid discrimination, Binding free energy Leucyl-tRNAsynthetase, Molecular dynamics.

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Authors: Harpreet Kaur, Sudipta Majumdar

Abstract:

In this paper a method for image dehazing is proposed in lifting wavelet transform domain. Lifting Daubechies (D4) wavelet has been used to obtain the approximate image and detail images.  As the haze is contained in low frequency part, only the approximate image is used for further processing. This region is processed by dehazing algorithm based on dark channel prior (DCP). The dehazed approximate image is then recombined with the detail images using inverse lifting wavelet transform. Implementation of lifting wavelet transform has the advantage of auxiliary memory saving, fast implementation and simplicity. Also, the proposed method deals with near white scene problem, blue horizon issue and localized light sources in a way to enhance image quality and makes the algorithm robust. Simulation results present improvement in terms of visual quality, parameters such as root mean square (RMS) contrast, structural similarity index (SSIM), entropy and execution time.

Keywords: Dark channel prior, image dehazing, lifting wavelet transform.

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Authors: A. I. Dounis, P. Tiropanis, D. Tseles, G. Nikolaou, G. P. Syrcos

Abstract:

The prediction of meteorological parameters at a meteorological station is an interesting and open problem. A firstorder linear dynamic model GM(1,1) is the main component of the grey system theory. The grey model requires only a few previous data points in order to make a real-time forecast. In this paper, we consider the daily average ambient temperature as a time series and the grey model GM(1,1) applied to local prediction (short-term prediction) of the temperature. In the same case study we use a fuzzy predictive model for global prediction. We conclude the paper with a comparison between local and global prediction schemes.

Keywords: Fuzzy predictive model, grey model, local andglobal prediction, meteorological forecasting, time series.

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Authors: Kepeng Li

Abstract:

This paper examines the phenomenon of recidivism in the Chinese stock market, emphasizing the significance of mitigating repeat offences within the corporate domain. Using a contingency model and data from Chinese publicly listed companies (1999-2018), the study investigates the impact of underperformance, governance factors, and managerial traits on unethical conduct. The research suggests that persistently unmet economic objectives can foster problem-focused exploration, potentially leading to misconduct. Furthermore, the study considers the unique cultural context of China, where “guanxi” and corruption may influence corporate behavior. It concludes that governance mechanisms play a pivotal role in regulating corporate behavior, underscoring the necessity for enhanced oversight and enforcement of corporate governance standards.

Keywords: Recidivism, corporate misbehavior, BTOF, aspiration level, corporate governance, individual characteristics.

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Authors: Ana Cázares

Abstract:

Aims for this study: first, to compare the expertise level in data analysis, communication and information technologies in undergraduate psychology students. Second, to verify the factor structure of E-ETICA (Escala de Experticia en Tecnologias de la Informacion, la Comunicacion y el Análisis or Data Analysis, Communication and Information'Expertise Scale) which had shown an excellent internal consistency (α= 0.92) as well as a simple factor structure. Three factors, Complex, Basic Information and Communications Technologies and E-Searching and Download Abilities, explains 63% of variance. In the present study, 260 students (119 juniors and 141 seniors) were asked to respond to ETICA (16 items Likert scale of five points 1: null domain to 5: total domain). The results show that both junior and senior students report having very similar expertise level; however, E-ETICA presents a different factor structure for juniors and four factors explained also 63% of variance: Information E-Searching, Download and Process; Data analysis; Organization; and Communication technologies.

Keywords: Data analysis, Information, Communications Technologies, Expertise'Levels.

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Authors: M. Jändel

Abstract:

A new conceptual architecture for low-level neural pattern recognition is presented. The key ideas are that the brain implements support vector machines and that support vectors are represented as memory patterns in competitive queuing memories. A binary classifier is built from two competitive queuing memories holding positive and negative valence training examples respectively. The support vector machine classification function is calculated in synchronized evaluation cycles. The kernel is computed by bisymmetric feed-forward networks feed by sensory input and by competitive queuing memories traversing the complete sequence of support vectors. Temporary summation generates the output classification. It is speculated that perception apparatus in the brain reuses structures that have evolved for enabling fluent execution of prepared action sequences so that pattern recognition is built on internalized motor programmes.

Keywords: Competitive queuing model, Olfactory system, Pattern recognition, Support vector machine, Thalamus

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Authors: Muhammad Imran Ahmad, Ruzelita Ngadiran, Mohd Nazrin Md Isa, Nor Ashidi Mat Isa, Mohd Zaizu Ilyas, Raja Abdullah Raja Ahmad, Said Amirul Anwar Ab Hamid, Muzammil Jusoh

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This paper presents two techniques, local feature extraction using image spectrum and low frequency spectrum modelling using GMM to capture the underlying statistical information to improve the performance of face recognition system. Local spectrum features are extracted using overlap sub block window that are mapped on the face image. For each of this block, spatial domain is transformed to frequency domain using DFT. A low frequency coefficient is preserved by discarding high frequency coefficients by applying rectangular mask on the spectrum of the facial image. Low frequency information is non- Gaussian in the feature space and by using combination of several Gaussian functions that has different statistical properties, the best feature representation can be modelled using probability density function. The recognition process is performed using maximum likelihood value computed using pre-calculated GMM components. The method is tested using FERET datasets and is able to achieved 92% recognition rates.

Keywords: Local features modelling, face recognition system, Gaussian mixture models.

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Authors: Eunji Choi, Borang Park, Youngjae Choi, Jinwoo Moon

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In this study, a predictive model for estimating the metabolism (MET) of human body was developed for the optimal control of indoor thermal environment. Human body images for indoor activities and human body joint coordinated values were collected as data sets, which are used in predictive model. A deep learning algorithm was used in an initial model, and its number of hidden layers and hidden neurons were optimized. Lastly, the model prediction performance was analyzed after the model being trained through collected data. In conclusion, the possibility of MET prediction was confirmed, and the direction of the future study was proposed as developing various data and the predictive model.

Keywords: Deep learning, indoor quality, metabolism, predictive model.

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Authors: Irtaza M. Syed, Kaamran Raahemifar

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This paper presents modeling of an Alternating Current (AC) Photovoltaic (PV) module using Matlab/Simulink. The proposed AC-PV module model is simple, realistic, and application oriented. The model is derived on module level as compared to cell level directly from the information provided by the manufacturer data sheet. DC-PV module, MPPT control, BC, VSI and LC filter, all were treated as a single unit. The model accounts for changes in variations of both irradiance and temperature. The AC-PV module proposed model is simulated and the results are compared with the datasheet projected numbers to validate model’s accuracy and effectiveness. Implementation and results demonstrate simplicity and accuracy, as well as reliability of the model.

Keywords: AC PV Module, Datasheet, Matlab/Simulink, PV modeling.

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Authors: Ondruska Marek

Abstract:

The article presents the whole model of IS/IT architecture exception governance. As first, the assumptions of presented model are set. As next, there is defined a generic governance model that serves as a basis for the architecture exception governance. The architecture exception definition and its attributes follow. The model respects well known approaches to the area that are described in the text, but it adopts higher granularity in description and expands the process view with all the next necessary governance components as roles, principles and policies, tools to enable the implementation of the model into organizations. The architecture exception process is decomposed into a set of processes related to the architecture exception lifecycle consisting of set of phases and architecture exception states. Finally, there is information about my future research related to this area.

Keywords: Architecture, dispensation, exception, governance, model

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Authors: Tong Liu, Xuan Xu, Xiaodi Wang

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Computational techniques derived from digital image processing are playing a significant role in the security and digital copyrights of multimedia and visual arts. This technology has the effect within the domain of computers. This research presents discrete M-band wavelet transform (MWT) and cosine transform (DCT) based watermarking algorithm by incorporating the principal component analysis (PCA). The proposed algorithm is expected to achieve higher perceptual transparency. Specifically, the developed watermarking scheme can successfully resist common signal processing, such as geometric distortions, and Gaussian noise. In addition, the proposed algorithm can be parameterized, thus resulting in more security. To meet these requirements, the image is transformed by a combination of MWT & DCT. In order to improve the security further, we randomize the watermark image to create three code books. During the watermark embedding, PCA is applied to the coefficients in approximation sub-band. Finally, first few component bands represent an excellent domain for inserting the watermark.

Keywords: discrete M-band wavelet transform , discrete M-band wavelet transform, randomized watermark, principal component analysis

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Authors: Zainab M. Musa, Nordin M. A. Rahman, Julaily A. Jusoh

Abstract:

The web services applications for digital reference service (WSDRS) of LIS model is an informal model that claims to reduce the problems of digital reference services in libraries. It uses web services technology to provide efficient way of satisfying users’ needs in the reference section of libraries. The formal WSDRS model consists of the Z specifications of all the informal specifications of the model. This paper discusses the formal validation of the Z specifications of WSDRS model. The authors formally verify and thus validate the properties of the model using Z/EVES theorem prover.

Keywords: Validation, verification, formal, theorem proving.

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Authors: So-Jeong Youn, Kyung-Whan Oh

Abstract:

The human friendly interaction is the key function of a human-centered system. Over the years, it has received much attention to develop the convenient interaction through intention recognition. Intention recognition processes multimodal inputs including speech, face images, and body gestures. In this paper, we suggest a novel approach of intention recognition using a graph representation called Intention Graph. A concept of valid intention is proposed, as a target of intention recognition. Our approach has two phases: goal recognition phase and intention recognition phase. In the goal recognition phase, we generate an action graph based on the observed actions, and then the candidate goals and their plans are recognized. In the intention recognition phase, the intention is recognized with relevant goals and user profile. We show that the algorithm has polynomial time complexity. The intention graph is applied to a simple briefcase domain to test our model.

Keywords: Intention recognition, intention, graph, HCI.

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Authors: Hirohide Ushida

Abstract:

This paper discusses an artificial mind model and its applications. The mind model is based on some theories which assert that emotion is an important function in human decision making. An artificial mind model with emotion is built, and the model is applied to action selection of autonomous agents. In three examples, the agents interact with humans and their environments. The examples show the proposed model effectively work in both virtual agents and real robots.

Keywords: Artificial mind, emotion, interactive agent, pet robot

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Authors: Vanessa Matias Leite, Jandira Guenka Palma, Flávio Henrique de Oliveira

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This paper presents a model-oriented development approach to software development in the Model-View-Controller (MVC) architectural standard. This approach aims to expose a process of extractions of information from the models, in which through rules and syntax defined in this work, assists in the design of the initial model and its future conversions. The proposed paper presents a syntax based on the natural language, according to the rules agreed in the classic grammar of the Portuguese language, added to the rules of conversions generating models that follow the norms of the Object Management Group (OMG) and the Meta-Object Facility MOF.

Keywords: Model driven architecture, model-view-controller, bnf syntax, model, transformation, UML.

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Authors: Frank Emmert Streib

Abstract:

The classification of the protein structure is commonly not performed for the whole protein but for structural domains, i.e., compact functional units preserved during evolution. Hence, a first step to a protein structure classification is the separation of the protein into its domains. We approach the problem of protein domain identification by proposing a novel graph theoretical algorithm. We represent the protein structure as an undirected, unweighted and unlabeled graph which nodes correspond the secondary structure elements of the protein. This graph is call the protein graph. The domains are then identified as partitions of the graph corresponding to vertices sets obtained by the maximization of an objective function, which mutually maximizes the cycle distributions found in the partitions of the graph. Our algorithm does not utilize any other kind of information besides the cycle-distribution to find the partitions. If a partition is found, the algorithm is iteratively applied to each of the resulting subgraphs. As stop criterion, we calculate numerically a significance level which indicates the stability of the predicted partition against a random rewiring of the protein graph. Hence, our algorithm terminates automatically its iterative application. We present results for one and two domain proteins and compare our results with the manually assigned domains by the SCOP database and differences are discussed.

Keywords: Graph partitioning, unweighted graph, protein domains.

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Authors: Jixin Liu, Zheming Lu

Abstract:

In this paper, a novel multipurpose audio watermarking algorithm is proposed based on Vector Quantization (VQ) in Discrete Cosine Transform (DCT) domain using the codeword labeling and index-bit constrained method. By using this algorithm, it can fulfill the requirements of both the copyright protection and content integrity authentication at the same time for the multimedia artworks. The robust watermark is embedded in the middle frequency coefficients of the DCT transform during the labeled codeword vector quantization procedure. The fragile watermark is embedded into the indices of the high frequency coefficients of the DCT transform by using the constrained index vector quantization method for the purpose of integrity authentication of the original audio signals. Both the robust and the fragile watermarks can be extracted without the original audio signals, and the simulation results show that our algorithm is effective with regard to the transparency, robustness and the authentication requirements

Keywords: Copyright Protection, Discrete Cosine Transform, Integrity Authentication, Multipurpose Audio Watermarking, Vector Quantization.

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Authors: Hina Gull, Farooque Azam, Wasi Haider Butt, Sardar Zafar Iqbal

Abstract:

The software system goes through a number of stages during its life and a software process model gives a standard format for planning, organizing and running a project. The article presents a new software development process model named as “Divide and Conquer Process Model", based on the idea first it divides the things to make them simple and then gathered them to get the whole work done. The article begins with the backgrounds of different software process models and problems in these models. This is followed by a new divide and conquer process model, explanation of its different stages and at the end edge over other models is shown.

Keywords: Process Model, Waterfall, divide and conquer, Requirements.

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Authors: Gorazd Karer, Igor Skrjanc, Borut Zupancic

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The complex hybrid and nonlinear nature of many processes that are met in practice causes problems with both structure modelling and parameter identification; therefore, obtaining a model that is suitable for MPC is often a difficult task. The basic idea of this paper is to present an identification method for a piecewise affine (PWA) model based on a fuzzy clustering algorithm. First we introduce the PWA model. Next, we tackle the identification method. We treat the fuzzy clustering algorithm, deal with the projections of the fuzzy clusters into the input space of the PWA model and explain the estimation of the parameters of the PWA model by means of a modified least-squares method. Furthermore, we verify the usability of the proposed identification approach on a hybrid nonlinear batch reactor example. The result suggest that the batch reactor can be efficiently identified and thus formulated as a PWA model, which can eventually be used for model predictive control purposes.

Keywords: Batch reactor, fuzzy clustering, hybrid systems, identification, nonlinear systems, PWA systems.

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Authors: Pirada Techaratpong

Abstract:

This research aims to study value-creation process of producing monk-s bowls, Thai traditional handicrafts, which is facing problems in adapting to the changing society. It also aims to identify problems and obstacles to value creation. This research is based on a case study of monk-s bowl manufactures from Ban-Baat Village, Bangkok. The conceptual framework is based on the model of value chain to analyze the process. The research methodology is qualitative. This research found that the value-creation process of monk-s bowls consists of eight activities contributing to adding value to the products and increasing profits to the producers in return. Five major problems and obstacles are found. The research suggests that these problems and obstacles limit the manufacturers- potential for creating more valued product and lead to business stagnation. These problems should be addressed and solved with collaboration among the government, the private sector and the manufacturers.

Keywords: Craft manufacturing, problems and obstacles, value chain, value creation.

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Authors: N. Umasuthan, S. D. N. K. Bathige, W. S. Thulasitha, I. Whang, J. Lee

Abstract:

The MyD88 is an evolutionarily conserved host-expressed adaptor protein that is essential for proper TLR/ IL1R immune-response signaling. A previously identified complete cDNA (1626 bp) of OfMyD88 comprised an ORF of 867 bp encoding a protein of 288 amino acids (32.9 kDa). The gDNA (3761 bp) of OfMyD88 revealed a quinquepartite genome organization composed of 5 exons (with the sizes of 310, 132, 178, 92 and 155 bp) separated by 4 introns. All the introns displayed splice signals consistent with the consensus GT/AG rule. A bipartite domain structure with two domains namely death domain (24-103) coded by 1^st exon, and TIR domain (151-288) coded by last 3 exons were identified through in silico analysis. Moreover, homology modeling of these two domains revealed a similar quaternary folding nature between human and rock bream homologs. A comprehensive comparison of vertebrate MyD88 genes showed that they possess a 5-exonic structure.In this structure, the last three exons were strongly conserved, and this suggests that a rigid structure has been maintained during vertebrate evolution.A cluster of TATA box-like sequences were found 0.25 kb upstream of cDNA starting position. In addition, putative 5'-flanking region of OfMyD88 was predicted to have TFBS implicated with TLR signaling, including copies of NFkB1, APRF/ STAT3, Sp1, IRF1 and 2 and Stat1/2. Using qPCR technique, a ubiquitous mRNA expression was detected in liver and blood. Furthermore, a significantly up-regulated transcriptional expression of OfMyD88 was detected in head kidney (12-24 h; >2-fold), spleen (6 h; 1.5-fold), liver (3 h; 1.9-fold) and intestine (24 h; ~2-fold) post-Fla challenge. These data suggest a crucial role for MyD88 in antibacterial immunity of teleosts.

Keywords: MyD88, Innate immunity, Flagellin, Genomic analysis.

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Authors: M. Kumpugdee-Vollrath, T. Subongkot, T. Ngawhirunpat

Abstract:

In this project we are interested in studying different kinds of shed snake skins in order to apply them as a model membrane for pharmaceutical purposes instead of human stratum corneum. Many types of shed snake skins as well as model drugs were studied by different techniques. The data will give deeper understanding about the interaction between drugs and model membranes and may allow us to choose the suitable model membrane for studying the effect of pharmaceutical products.

Keywords: DSC, FTIR, permeation, SAXS, shed snake skin.

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Authors: Masahiro Ohmura, Koh Kakusho, Takeshi Okadome

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This paper presents a regression model with autocorrelated errors in which the inputs are social moods obtained by analyzing the adjectives in Twitter posts using a document topic model, where document topics are extracted using LDA. The regression model predicts Dow Jones Industrial Average (DJIA) more precisely than autoregressive moving-average models.

Keywords: Regression model, social mood, stock market prediction, Twitter.

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Authors: Gracia V. Navarro, María C. González, María G. González, María V. González

Abstract:

In Chile, since 2002, there are extracurricular enrichment programs complementary to regular education for students with high intellectual capacity. This paper describes a model for the educational inclusion of students, with special educational needs associated with high intellectual capacity, developed at the University of Concepción and its effects on its students, academics and undergraduate students that collaborate with the program. The Talentos UdeC Program was created in 2003 and is intended for 240 children and youth from 11 to 18 years old, from 15 communes of the Biobio region. The case Talentos UdeC is analyzed from a mixed qualitative study in which those participating in the educational model are considered. The sample was composed of 30 students, 30 academics, and 30 undergraduate students. In the case of students, pre and post program measurements were made to analyze their socio-emotional adaptation, academic motivation and socially responsible behavior. The mentioned variables are measured through questionnaires designed and validated by the University of Concepcion that included: The Socially Responsible Behavior Questionnaire (CCSR); the Academic Motivation Questionnaire (CMA) and the Socio-Emotional Adaptation Questionnaire (CASE). The information obtained by these questionnaires was analyzed through a quantitative analysis. Academics and undergraduate students were interviewed to learn their perception of the effects of the program on themselves, on students and on society. The information obtained is analyzed using qualitative analysis based on the identification of common themes and descriptors for the construction of conceptual categories of answers. Quantitative results show differences in the first three variables analyzed in the students, after their participation for two years in Talentos UdeC. Qualitative results demonstrate perception of effects in the vision of world, project of life and in other areas of the students’ development; perception of effects in a personal, professional and organizational plane by academics and a perception of effects in their personal-social development and training in generic competencies by undergraduates students.

Keywords: Educational model, high intellectual capacity, inclusion, special educational needs.

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Authors: N. Ghoualmi-Zine, A. Araar

Abstract:

In this article we propose to model Net-banking system by game theory. We adopt extensive game to model our web application. We present the model in term of players and strategy. We present UML diagram related the protocol game.

Keywords: Game theory, model, state, web application.

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Authors: Duško Salemović, Aleksandar Dedić, Matilda Lazić, Dragan Halas

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The paper presents the conceptual solution for the final cooling of the chocolate dressing of biscuit in one confectionary factory in Serbia. The proposed concept solution was derived from the desired technological process of final cooling of biscuit and the required process parameters that were to be achieved, and which were an integral part of the project task. The desired process parameters for achieving proper hardening and coating formation are: the exchanged amount of heat in the time unit between the two media (air and chocolate dressing), speed of air inside the tunnel cooler and the surface of all biscuits in contact with the air. These parameters were calculated in the paper. The final cooling of chocolate dressing on biscuits could be optimized by changing process parameters and dimensions of the tunnel cooler, and looking for the appropriate values for them. The accurate temperature predictions and fluid flow analysis could be conducted by using heat balance and flow balance equations having in mind theory of similarity. Furthermore, some parameters were adopted from previous technology process, such as: inlet temperature of biscuits and input air temperature. A thermal calculation was carried out and it was demonstrated that the percentage error between the contact surface of the air and the chocolate biscuit topping, which is obtained from the heat balance and geometrically 0.67%, which is very good agreement. This enabled quality of the cooling process of chocolate dressing applied on biscuit and hardness of its coating.

Keywords: Air, chocolate dressing, cooling, heat balance.

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Authors: Risanuri Hidayat

Abstract:

BER analysis of Impulse Radio Ultra Wideband (IRUWB) pulse modulations over S-V channel model is proposed in this paper. The UWB pulse is Gaussian monocycle pulse modulated using Pulse Amplitude Modulation (PAM) and Pulse Position Modulation (PPM). The channel model is generated from a modified S-V model. Bit-error rate (BER) is measured over several of bit rates. The result shows that all modulation are appropriate for both LOS and NLOS channel, but PAM gives better performance in bit rates and SNR. Moreover, as standard of speed has been given for UWB, the communication is appropriate with high bit rates in LOS channel.

Keywords: IR-UWB, S-V Channel Model, LOS NLOS, PAM, PPM

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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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Authors: S. Y. Ahmadi-Brooghani, H. Hassanzadeh, P. Kahhal

Abstract:

This work presents a study on the abrasive water jet (AWJ) machining. An explicit finite element analysis (FEA) of single abrasive particle impact on stainless steel 1.4304 (AISI 304) is conducted. The abrasive water jet machining is modeled by FEA software ABAQUS/CAE. Shapes of craters in FEM simulation results were used and compared with the previous experimental and FEM works by means of crater sphericity. The influence of impact angle and particle velocity was observed. Adaptive mesh domain is used to model the impact zone. Results are in good agreement with those obtained from the experimental and FEM simulation. The crater-s depth is also obtained for different impact angle and abrasive particle velocities.

Keywords: Abrasive water jet machining, Adaptive meshcontrol, Explicit finite elements analysis, Single-particle impact.

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