Search results for: Rural Development Programme.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4319

Search results for: Rural Development Programme.

3299 Entrepreneurship Skills Acquisition through Education: Impact of the Nurturance of Knowledge, Skills, and Attitude on New Venture Creation

Authors: Satya Ranjan Acharya, Yamini Chandra

Abstract:

Entrepreneurship through higher education has taken a paradigm shift from traditional classroom lecture series method to a modern approach, which lay emphasis on nurturing competencies, enhancing knowledge, skills, attitudes/abilities (KSA), which has positive impact on the development of core capabilities. The present paper was focused on the analysis of entrepreneurship education as a pedagogical intervention for the post-graduate program offered at the Entrepreneurship Development Institute of India, Gujarat, India. The study is focused on a model with special emphasis on developing KSA and its effect on nurturing entrepreneurial spirit within students. The findings represent demographic and thematic assessment of the implemented pedagogical model with an outcome of students choosing a career in new venture creation or growth/diversification of family owned businesses. This research will be helpful for academicians, research scholars, potential entrepreneurs, ecosystem enablers and students to infer the effectiveness of nurturing entrepreneurial skills and bringing more changes in personal attitudes by the way of enhancing the knowledge and skills required for the execution of an entrepreneurial career. This research is original in nature as it provides an in-depth insight into an implemented model of curriculum, focused on the development and nurturance of basic skills and its impact on the career choice of students.

Keywords: Attitude, entrepreneurship education, knowledge, new venture creation, pedagogical intervention, skills.

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3298 Development of a Semantic Wiki-based Feature Library for the Extraction of Manufacturing Feature and Manufacturing Information

Authors: Hendry Muljadi, Hideaki Takeda, Koichi Ando

Abstract:

A manufacturing feature can be defined simply as a geometric shape and its manufacturing information to create the shape. In a feature-based process planning system, feature library that consists of pre-defined manufacturing features and the manufacturing information to create the shape of the features, plays an important role in the extraction of manufacturing features with their proper manufacturing information. However, to manage the manufacturing information flexibly, it is important to build a feature library that can be easily modified. In this paper, the implementation of Semantic Wiki for the development of the feature library is proposed.

Keywords: Manufacturing feature, feature library, feature ontology, process planning, Wiki, MediaWiki, Semantic Wiki.

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3297 Enabling Automated Deployment for Cluster Computing in Distributed PC Classrooms

Authors: Shuen-Tai Wang, Ying-Chuan Chen, Hsi-Ya Chang

Abstract:

The rapid improvement of the microprocessor and network has made it possible for the PC cluster to compete with conventional supercomputers. Lots of high throughput type of applications can be satisfied by using the current desktop PCs, especially for those in PC classrooms, and leave the supercomputers for the demands from large scale high performance parallel computations. This paper presents our development on enabling an automated deployment mechanism for cluster computing to utilize the computing power of PCs such as reside in PC classroom. After well deployment, these PCs can be transformed into a pre-configured cluster computing resource immediately without touching the existing education/training environment installed on these PCs. Thus, the training activities will not be affected by this additional activity to harvest idle computing cycles. The time and manpower required to build and manage a computing platform in geographically distributed PC classrooms also can be reduced by this development.

Keywords: PC cluster, automated deployment, cluster computing, PC classroom.

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3296 Night-Time Traffic Light Detection Based On SVM with Geometric Moment Features

Authors: Hyun-Koo Kim, Young-Nam Shin, Sa-gong Kuk, Ju H. Park, Ho-Youl Jung

Abstract:

This paper presents an effective traffic lights detection method at the night-time. First, candidate blobs of traffic lights are extracted from RGB color image. Input image is represented on the dominant color domain by using color transform proposed by Ruta, then red and green color dominant regions are selected as candidates. After candidate blob selection, we carry out shape filter for noise reduction using information of blobs such as length, area, area of boundary box, etc. A multi-class classifier based on SVM (Support Vector Machine) applies into the candidates. Three kinds of features are used. We use basic features such as blob width, height, center coordinate, area, area of blob. Bright based stochastic features are also used. In particular, geometric based moment-s values between candidate region and adjacent region are proposed and used to improve the detection performance. The proposed system is implemented on Intel Core CPU with 2.80 GHz and 4 GB RAM and tested with the urban and rural road videos. Through the test, we show that the proposed method using PF, BMF, and GMF reaches up to 93 % of detection rate with computation time of in average 15 ms/frame.

Keywords: Night-time traffic light detection, multi-class classification, driving assistance system.

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3295 Web–Based Tools and Databases for Micro-RNA Analysis: A Review

Authors: Sitansu Kumar Verma, Soni Yadav, Jitendra Singh, Shraddha, Ajay Kumar

Abstract:

MicroRNAs (miRNAs), a class of approximately 22 nucleotide long non coding RNAs which play critical role in different biological processes. The mature microRNA is usually 19–27 nucleotides long and is derived from a bigger precursor that folds into a flawed stem-loop structure. Mature micro RNAs are involved in many cellular processes that encompass development, proliferation, stress response, apoptosis, and fat metabolism by gene regulation. Resent finding reveals that certain viruses encode their own miRNA that processed by cellular RNAi machinery. In recent research indicate that cellular microRNA can target the genetic material of invading viruses. Cellular microRNA can be used in the virus life cycle; either to up regulate or down regulate viral gene expression Computational tools use in miRNA target prediction has been changing drastically in recent years. Many of the methods have been made available on the web and can be used by experimental researcher and scientist without expert knowledge of bioinformatics. With the development and ease of use of genomic technologies and computational tools in the field of microRNA biology has superior tremendously over the previous decade. This review attempts to give an overview over the genome wide approaches that have allow for the discovery of new miRNAs and development of new miRNA target prediction tools and databases.

Keywords: MicroRNAs, computational tools, gene regulation, databases, RNAi.

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3294 Effective Traffic Lights Recognition Method for Real Time Driving Assistance Systemin the Daytime

Authors: Hyun-Koo Kim, Ju H. Park, Ho-Youl Jung

Abstract:

This paper presents an effective traffic lights recognition method at the daytime. First, Potential Traffic Lights Detector (PTLD) use whole color source of YCbCr channel image and make each binary image of green and red traffic lights. After PTLD step, Shape Filter (SF) use to remove noise such as traffic sign, street tree, vehicle, and building. At this time, noise removal properties consist of information of blobs of binary image; length, area, area of boundary box, etc. Finally, after an intermediate association step witch goal is to define relevant candidates region from the previously detected traffic lights, Adaptive Multi-class Classifier (AMC) is executed. The classification method uses Haar-like feature and Adaboost algorithm. For simulation, we are implemented through Intel Core CPU with 2.80 GHz and 4 GB RAM and tested in the urban and rural roads. Through the test, we are compared with our method and standard object-recognition learning processes and proved that it reached up to 94 % of detection rate which is better than the results achieved with cascade classifiers. Computation time of our proposed method is 15 ms.

Keywords: Traffic Light Detection, Multi-class Classification, Driving Assistance System, Haar-like Feature, Color SegmentationMethod, Shape Filter

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3293 A Digital Media e-Learning Training Strategy for Healthcare Employees: Cost effective Distance Learning by Collaborative offline / online Engagement and Assessment

Authors: Lynn. J. MacFarlane. A

Abstract:

Within the healthcare system, training and continued professional development although essential, can be effected by cost and logistical restraints due to the nature of healthcare provision e.g employee shift patterns, access to expertise, cost factors in releasing staff to attend training etc. The use of multimedia technology for the development of e-learning applications is also a major cost consideration for healthcare management staff, and this type of media whether optical or on line requires careful planning in order to remain inclusive of all staff with potentially varied access to multimedia computing. This paper discusses a project in which the use of DVD authoring technology has been successfully implemented to meet the needs of distance learning and user considerations, and is based on film production techniques and reduced product turnaround deadlines.

Keywords: DVD, healthcare, distance learning, cost.

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3292 The Diet Adherence in Cardiovascular Disease Risk Factors Patients in the North of Iran Based on the Mediterranean Diet Adherence

Authors: Marjan Mahdavi-Roshan, Arsalan Salari, Mahboobeh Gholipour, Moona Naghshbandi

Abstract:

Background and objectives: Before any nutritional intervention, it is necessary to have the prospect of eating habits of people with cardiovascular risk factors. In this study, we assessed the adherence of healthy diet based on Mediterranean dietary pattern and related factors in adults in the north of Iran. Methods: This study was conducted on 550 men and women with cardiovascular risk factors that referred to Heshmat hospital in Rasht, northern Iran. Information was collected by interview and reading medical history and measuring anthropometric indexes. The Mediterranean Diet Adherence Screener was used for assessing dietary adherence, this screener was modified according to religious beliefs and culture of Iran. Results: The mean age of participants was 58±0.38 years. The mean of body mass index was 27±0.01 kg/m2, and the mean of waist circumference was 98±0.2 cm. The mean of dietary adherence was 5.76±0.07. 45% of participants had low adherence, and just 4% had suitable adherence. The mean of dietary adherence in men was significantly higher than women (p=0. 07). Participants in rural area and high educational participants insignificantly had an unsuitable dietary Adherence. There was no significant association between some cardiovascular disease risk factors and dietary adherence. Conclusion: Education to different group about dietary intake correction and using a Mediterranean dietary pattern that is similar to dietary intake in the north of Iran, for controlling cardiovascular disease is necessary.

Keywords: Dietary adherence, Mediterranean dietary pattern, cardiovascular disease, north of Iran.

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3291 Structure of Doctoral Students- Research Competences in Sustainability Context

Authors: I. Bolgzda, E. Olehnovica

Abstract:

Qualification of doctoral students- and the candidates for a scientific degree is evaluated by the ability to solve scientific ideas in an innovative way, consequently, being a potential of research and science they play a significant role in the sustainability context of the society. The article deals with the analysis of the results of the pilot project, the aim of which has been to study the structure of doctoral students- research competences in the sustainability context. With the existance of variety of theories on research competence development, their analysis focuses on the attained aim approach. Three competence groups have been identified in this study: informative, communicative and instrumental. Within the study the doctoral students and candidates for a scientific degree (N=64) made their self-assessment of research competences. The study results depict their present research competence development level and its dynamics according to the aim to attain.

Keywords: competence structure, doctoral students, researchactivity, sustainability.

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3290 Development of Road Maintenance Management System Based on WebGIS

Authors: Feng Xiao, Zhou Hongyu, YuCaixia

Abstract:

Based on an analysis of the current research and application of Road maintenance, geographic information system (WebGIS) and ArcGIS Server, the platform overhead construction for Road maintenance development is studied and the key issues are presented, including the organization and design of spatial data on the basis of the geodatabase technology, middleware technology, tiles cache index technology and dynamic segmentation of WebGIS. Road maintenance geographic information platform is put forward through the researching ideas of analysis of the system design. The design and application of WebGIS system are discussed on the basis of a case study of BaNan district of Chongqing highway maintenance management .The feasibility of the theories and methods are validated through the system.

Keywords: WebGIS, Tile, Road maintenance, dynamic segmentation

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3289 The Basic Problems for the Realization of the Concept of Economic Policy

Authors: R. Gvelesiani, I. Gogorishvili

Abstract:

The concept of economic policy and the practical economic policy diverge from each other at a certain stage of development. This is related to the concept of realization of the underlying problems. It comes with all the problems emerged in the market oriented economic order due to the political processes based on social welfare policy. The realization of the concept of economic policy is impeded by economic and political obstacles. If you want to fill the appeared between the concept and reality, it is necessary to identify and avoid these obstacles. It requires the following: increase of the level of the knowledge of prevention technology in understanding of economic relations, as well as political aspects of the formation of ideas; perfection of economic policy toolkit, and political methods. It is necessary to realize what is the main precondition of implementation and further development of the concept of economic policy, as well as the formation of opinions about economic and public safety. This is a broad consensus on the basic values of the content and the scale of action, which the general public wants to be realized.

Keywords: Economic Policy, Basic Problems, Social Welfare Policy.

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3288 Characteristics of Regional Issues in Local Municipalities of Japan in Consideration of Socio-Economic Condition

Authors: Akiko Kondo, Akio Kondo

Abstract:

We are facing serious problems related to long-term depopulation and an aging society with a falling birth rate in Japan. In this situation, we are suffering from a shortfall in human resources as well as a shortage of workforce in rural regions. In addition, we are struggling with a protracted economic slump and excess concentration of population in the Tokyo Metropolitan area. It is an urgent national issue to consider how to live in this country and what kind of structure of society and administration policy is needed. It is necessary to clarify people’s desire for their way of living and social assistance to be provided. The aim of this study is to clarify the characteristics of regional issues and the degree of their seriousness in local municipalities of Japan. We conducted a questionnaire survey about regional agenda in all local municipalities in Japan. We obtained responses concerning the degree of seriousness of regional issues and degree of importance of policies. Based on the data gathered from the survey, it is apparent that many local municipalities are facing an aging population and declining population. We constructed a model to analyze factors for declining population. Using the model, it was clarified that a population’s age structure, job opportunities and income level affect the decline of population. In addition, we showed the way of the evaluation of state of local municipality.

Keywords: Evaluation, Local municipality, Regional analysis, Regional issue.

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3287 Urban Intensification and the Character of Urban Landscape: A Morphological Perspective

Authors: Xindong An, Kai Gu

Abstract:

Urban intensification is regarded as the prevalent strategy in many cities of the world to ease the pressures of urban sprawl and deliver sustainable development through increasing the density of built form and activities. However, within the context of intensive development, planning and design control measures that help to maintain and promote the character of existing residential environments have been slow to develop. This causes the possible loss of the character of an area that makes a place unique and distinctive. The purpose of this paper is to explore the way of identifying the character of an urban area for the planning of urban landscape in the implementation of intensification. By employing the theory of urban morphology, the concept of morphological region is used for the analysis and characterisation of the spatial structure of the urban landscape in terms of ground plans, building types, and building and land utilisation. The morphological mapping of the character of urban landscape is suggested, which lays a foundation for more sensitive planning of urban landscape changes.

Keywords: Character areas, urban intensification, urban morphology, urban landscape.

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3286 Development of Knowledge Portal using Open Source Tools: A Case Study of FIIT, UNISEL

Authors: Nur Razia Mohd Suradi, Hema Subramaniam, Marina Hassan, Siti Fatimah Omar

Abstract:

Knowledge sharing culture contributes to a positive working environment. Currently, there is no platform for the Faculty of Industrial Information Technology (FIIT), Unisel academic staff to share knowledge among them. As it is done manually, the sharing process is through common meeting or by any offline discussions. There is no repository for future retrieval. However, with open source solution the development of knowledge based application may reduce the cost tremendously. In this paper we discuss about the domain on which this knowledge portal is being developed and also the deployment of open source tools such as JOOMLA, PHP programming language and MySQL. This knowledge portal is evidence that open source tools also reliable in developing knowledge based portal. These recommendations will be useful to the open source community to produce more open source products in future.

Keywords: Knowledge management, Portal, ContentManagement, JOOMLA.

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3285 Trust Building Mechanisms for Electronic Business Networks and Their Relation to eSkills

Authors: Radoslav Delina, Michal Tkáč

Abstract:

Globalization, supported by information and communication technologies, changes the rules of competitiveness and increases the significance of information, knowledge and network cooperation. In line with this trend, the need for efficient trust-building tools has emerged. The absence of trust building mechanisms and strategies was identified within several studies. Through trust development, participation on e-business network and usage of network services will increase and provide to SMEs new economic benefits. This work is focused on effective trust building strategies development for electronic business network platforms. Based on trust building mechanism identification, the questionnairebased analysis of its significance and minimum level of requirements was conducted. In the paper, we are confirming the trust dependency on e-Skills which play crucial role in higher level of trust into the more sophisticated and complex trust building ICT solutions.

Keywords: Correlation analysis, decision trees, e-marketplace, trust building

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3284 Quality and Quantity in the Strategic Network of Higher Education Institutions

Authors: Juha Kettunen

Abstract:

This study analyzes the quality and the size of the strategic network of higher education institutions. The study analyses the concept of fitness for purpose in quality assurance. It also analyses the transaction costs of networking that have consequences on the number of members in the network. Empirical evidence is presented of the Consortium on Applied Research and Professional Education, which is a European strategic network of six higher education institutions. The results of the study support the argument that the number of members in the strategic network should be relatively small to provide high quality results. The practical importance is that networking has been able to promote international research and development projects. The results of this study are important for those who want to design and improve international networks in higher education.

Keywords: Higher education, network, research and development, strategic management.

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3283 Time Development of Local Scour around Semi Integral Bridge Piers and Piles in Malaysia

Authors: Shatirah Akib, Sadia Rahman

Abstract:

Scouring around a bridge pier is a complex phenomenon. More laboratory experiments are required to understand the scour mechanism. This paper focused on time development of local scour around piers and piles in semi integral bridges. Laboratory data collected at Hydraulics Laboratory, University of Malaya was analyzed for this purpose. Tests were performed with two different uniform sediment sizes and five ranges of flow velocities. Fine and coarse sediments were tested in the flume. Results showed that scour depths for both pier and piles increased with time up to certain levels and after that they became almost constant. It had been found that scour depths increased when discharges increased. Coarser sediment also produced lesser scouring at the piers and combined piles.

Keywords: Pier, pile, scour, semi integral bridge, time.

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3282 An Empirical Analysis of the Influence of Application Experience on Working Methods of Process Modelers

Authors: A. Nielen, S. Mütze-Niewöhner, C. M. Schlick

Abstract:

In view of growing competition in the service sector, services are as much in need of modeling, analysis and improvement as business or working processes. Graphical process models are important means to capture process-related know-how for an effective management of the service process. In this contribution, a human performance analysis of process model development paying special attention to model development time and the working method was conducted. It was found that modelers with higher application experience need significantly less time for mental activities than modelers with lower application experience, spend more time on labeling graphical elements, and achieved higher process model quality in terms of activity label quality.

Keywords: Model quality, predetermined motion time system, process modeling, working method.

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3281 Strategic Development for a Diverse Population in the Urban Core

Authors: Andreas L. Savvides

Abstract:

These This paper looks into frameworks which aim at furthering the discussion of the role of regenerative design practices in a city-s historic core and the tool of urban design to achieve urban revitalization on the island of Cyprus. It also examines the region-s demographic mix, the effectiveness of its governmental coordination and the strategies of adaptive reuse and strategic investments in older areas with existing infrastructure. The two main prongs of investigation will consider the effect of the existing and proposed changes in the physical infrastructure and fabric of the city, as well as the catalytic effect of sustainable urban design practices. Through this process, the work hopes to integrate the contained potential within the existing historic core and the contributions and participation of the migrant and immigrant populations to the local economy. It also examines ways in which this coupling of factors can bring to the front the positive effects of this combined effort on an otherwise sluggish local redevelopment effort. The data for this study is being collected and organized as part of ongoing urban design and development student workshop efforts in urban planning and design education. The work is presented in graphic form and includes data collected from interviews with study area organizations and the community at large. Planning work is also based on best practices initiated by the staff of the Nicosia Master Plan task force, which coordinates holistic planning efforts for the historic center of the city of Nicosia.

Keywords: Urban Design, Urban Development, Urban Regeneration, Historic Core, Cultural Planning.

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3280 A Virtual Learning Environment for Deaf Children: Design and Evaluation

Authors: Nicoletta Adamo-Villani

Abstract:

The object of this research is the design and evaluation of an immersive Virtual Learning Environment (VLE) for deaf children. Recently we have developed a prototype immersive VR game to teach sign language mathematics to deaf students age K- 4 [1] [2]. In this paper we describe a significant extension of the prototype application. The extension includes: (1) user-centered design and implementation of two additional interactive environments (a clock store and a bakery), and (2) user-centered evaluation including development of user tasks, expert panel-based evaluation, and formative evaluation. This paper is one of the few to focus on the importance of user-centered, iterative design in VR application development, and to describe a structured evaluation method.

Keywords: 3D Animation, Virtual Reality, Virtual Learning Environments, User-Centered Design, User-centered Evaluation.

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3279 State Programs Analysis and Social Crisis Management in the Republic of Kazakhstan: A Descriptive Study

Authors: Madina Kenzhegaranova, Aibol Mukhsiynov, Houman Sanandaji

Abstract:

The article is about government programs and projects and their description which are aimed at improving the socioeconomic situation in the Republic of Kazakhstan. A brief historical overview, as well as information about current socio-economic, political and transitional contexts of the country are provided. Two theories were described in the article to inform this descriptive study. According to the United Nation's Development Reports for 2005 and 2011, the country's human development index (HDI) rose by several points despite the socio-economic and political imbalances taking place in the republic since it gained its independence in 1991. It is stated in the article that government support programs are one of the crucial factors that increase the population welfare which in its turn may lead to reduction of social crisis processes in the country.

Keywords: human capital, social crisis, state programs, unemployment

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3278 A Mixed Integer Programming for Port Anzali Development Plan

Authors: Mahdieh Allahviranloo

Abstract:

This paper introduces a mixed integer programming model to find the optimum development plan for port Anzali. The model minimizes total system costs taking into account both port infrastructure costs and shipping costs. Due to the multipurpose function of the port, the model consists of 1020 decision variables and 2490 constraints. Results of the model determine the optimum number of berths that should be constructed in each period and for each type of cargo. In addition to, the results of sensitivity analysis on port operation quantity provide useful information for managers to choose the best scenario for port planning with the lowest investment risks. Despite all limitations-due to data availability-the model offers a straightforward decision tools to port planners aspiring to achieve optimum port planning steps.

Keywords: MILP, Multipurpose Terminal, Port Operation Optimization, Port Anzali.

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3277 Hybridization and Evaluation of Jatropha (Jatropha curcas L.) to Improve High Yield Varieties in Indonesia

Authors: Rully D. Purwati, Tantri D. A. Anggraeni, Bambang Heliyanto, M. Machfud, Joko Hartono

Abstract:

Jatropha curcas L. is one of the crops producing non edible oil which is potential for bio-energy. Jatropha cultivation and development program in Indonesia is facing several problems especially low seed yield resulting in inefficient crop cultivation cost. To cope with the problem, development of high yielding varieties is necessary. Development of varieties to improve seed yield was conducted by hybridization and selection, and resulted in 14 potential genotypes. The yield potential of the 14 genotypes were evaluated and compared with two check varieties. The objective of the evaluation was to find Jatropha hybrids with some characters i.e. productivity higher than check varieties, oil content > 40% and harvesting age ≤ 110 days. Hybridization and individual plant selection were carried out from 2010 to 2014. Evaluation of high yield was conducted in Asembagus experimental station, Situbondo, East Java in three years (2015-2017). The experimental designed was Randomized Complete Block Design with three replication and plot size of 10 m x 8 m. The characters observed were number of capsules per plant, dry seed yield (kg/ha) and seed oil content (%). The results of this experiment indicated that all the hybrids evaluated have higher productivity than check variety IP-3A. There were two superior hybrids i.e. HS-49xSP-65/32 and HS-49xSP-19/28 with highest seed yield per hectare and number of capsules per plant during three years.

Keywords: Jatropha, biodiesel, hybrid, high seed yield.

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3276 High-Intensity Nanosecond Pulsed Electric Field effects on Early Physiological Development in Arabidopsis thaliana

Authors: Wisuwat Songnuan, Phumin Kirawanich

Abstract:

The influences of pulsed electric fields on early physiological development in Arabidopsis thaliana were studied. Inside a 4-mm electroporation cuvette, pre-germination seeds were subjected to high-intensity, nanosecond electrical pulses generated using laboratory-assembled pulsed electric field system. The field strength was varied from 5 to 20 kV.cm-1 and the pulse width and the pulse number were maintained at 10 ns and 100, respectively, corresponding to the specific treatment energy from 300 J.kg-1 to 4.5 kJ.kg-1. Statistical analyses on the average leaf area 5 and 15 days following pulsed electric field treatment showed that the effects appear significant the second week after treatments with a maximum increase of 80% compared to the control (P < 0.01).

Keywords: Arabidopsis thaliana, full-wave analysis, leaf area, high-intensity nanosecond pulsed electric fields

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3275 Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

Authors: Nadezhda Kvatashidze

Abstract:

The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: Conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship.

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3274 Sustainable Energy Policy for Africa (Nigeria) and Europe: A Comparative Study

Authors: N. Garba, C. S. Özveren, D. Blackwood, A. Adamu, A. I. Augie

Abstract:

The purpose of this paper was to develop a policy and associated regulatory actions together with legislations that could help in sustainable energy development in Africa and Nigeria in particular. As a result of depletion of fossil fuels in most African countries, renewable energy options such as solar, wind and hydropower biomass are considered to be alternative sources in sustaining the energy security in the continent and particularly Nigeria. Corruption level is another factor that hinders economic growth and development in Nigeria. A review of the past literature on sustainable energy policy from Europe has been carried out. The countries investigated include: The United Kingdom, Germany, Norway and Finland. Their policies have been examined, and this helps suggest new policies on sustainable energy for Nigeria and Africa as a continent. The policies analyzed focused on incentives such as Feed-in-Tariff (FiT). Renewable energy sources potential and renewable have been investigated in Nigeria and that could help in formulating new sustainable energy policy for the country. Some of the proposed policies includes: Renewable Obligation (RO), Cogeneration, FiT, Carbon Capture and Storage (CCS), Renewable Integration, and Heat Entrepreneurship. These are some the new policies that could help sustain the energy security, reduce the level of poverty and corruption in Nigeria as well as Africa in general. If these policies are well designed and properly implemented as observed in this research, Nigeria can achieve sustainable energy and economic growth and development in the near future. Each proposed policy was assigned a timeframe for it to be achieved.

Keywords: Sustainability, renewable energy, energy policies, Africa, Nigeria, Europe, United Kingdom, Germany, Norway, Finland.

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3273 Application of ANN for Estimation of Power Demand of Villages in Sulaymaniyah Governorate

Authors: A. Majeed, P. Ali

Abstract:

Before designing an electrical system, the estimation of load is necessary for unit sizing and demand-generation balancing. The system could be a stand-alone system for a village or grid connected or integrated renewable energy to grid connection, especially as there are non–electrified villages in developing countries. In the classical model, the energy demand was found by estimating the household appliances multiplied with the amount of their rating and the duration of their operation, but in this paper, information exists for electrified villages could be used to predict the demand, as villages almost have the same life style. This paper describes a method used to predict the average energy consumed in each two months for every consumer living in a village by Artificial Neural Network (ANN). The input data are collected using a regional survey for samples of consumers representing typical types of different living, household appliances and energy consumption by a list of information, and the output data are collected from administration office of Piramagrun for each corresponding consumer. The result of this study shows that the average demand for different consumers from four villages in different months throughout the year is approximately 12 kWh/day, this model estimates the average demand/day for every consumer with a mean absolute percent error of 11.8%, and MathWorks software package MATLAB version 7.6.0 that contains and facilitate Neural Network Toolbox was used.

Keywords: Artificial neural network, load estimation, regional survey, rural electrification.

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3272 Impact of Regulation on Trading in Financial Derivatives in Europe

Authors: H. Florianová, J. Nešleha

Abstract:

Financial derivatives are considered to be risky investment instruments which could possibly bring another financial crisis. As prevention, European Union and its member states have released new legal acts adjusting this area of law in recent years. There have been several cases in history of capital markets worldwide where it was shown that legislature may affect behavior of subjects on capital markets. In our paper we analyze main events on selected European stock exchanges in order to apply them on three chosen markets - Czech capital market represented by Prague Stock Exchange, German capital market represented by Deutsche Börse and Polish capital market represented by Warsaw Stock Exchange. We follow time series of development of the sum of listed derivatives on these three stock exchanges in order to evaluate popularity of those exchanges. Afterwards we compare newly listed derivatives in relation to the speed of development of these exchanges. We also make a comparison between trends in derivatives and shares development. We explain how a legal regulation may affect situation on capital markets. If the regulation is too strict, potential investors or traders are not willing to undertake it and move to other markets. On the other hand, if the regulation is too vague, trading scandals occur and the market is not reliable from the prospect of potential investors or issuers. We see that making the regulation stricter usually discourages subjects to stay on the market immediately although making the regulation vaguer to interest more subjects is usually much slower process.

Keywords: Capital markets, financial derivatives, investors' behavior, regulation.

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3271 Effect of Lime on the California Bearing Ratio Behaviour of Fly Ash - mine Overburden Mixes

Authors: B. Behera, M. K. Mishra

Abstract:

Typically thermal power plants are located near to surface coal mines that produce huge amount of fly ash as a waste byproduct. Disposal of fly ash causes significant economic and environmental problems. Now-a-days, research is going on for bulk utilization of fly ash. In order to increase its percentage utilization, an investigation was carried out to evaluate its potential for haul road construction. This paper presents the laboratory California bearing ratio (CBR) tests and evaluates the effect of lime on CBR behavior of fly ash - mine overburden mixes. Tests were performed with different percentages of lime (2%, 3%, 6%, and 9%). The results show that the increase in bearing ratio of fly ash-overburden mixes was achieved by lime treatment. Scanning electron microscopy (SEM) analyses were conducted on 28 days cured specimens. The SEM study showed that the bearing ratio development is related to the microstructural development.

Keywords: California bearing ratio, Fly ash, Mine overburden, Lime.

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3270 An Appraisal of Coal Fly Ash Soil Amendment Technology (FASAT) of Central Institute of Mining and Fuel Research (CIMFR)

Authors: L.C. Ram, R.E. Masto, Smriti Singh, R.C. Tripathi, S.K. Jha, N.K. Srivastava, A.K. Sinha, V.A. Selvi, A. Sinha

Abstract:

Coal will continue to be the predominant source of global energy for coming several decades. The huge generation of fly ash (FA) from combustion of coal in thermal power plants (TPPs) is apprehended to pose the concerns of its disposal and utilization. FA application based on its typical characteristics as soil ameliorant for agriculture and forestry is the potential area, and hence the global attempt. The inferences drawn suffer from the variations of ash characteristics, soil types, and agro-climatic conditions; thereby correlating the effects of ash between various plant species and soil types is difficult. Indian FAs have low bulk density, high water holding capacity and porosity, rich silt-sized particles, alkaline nature, negligible solubility, and reasonable plant nutrients. Findings of the demonstrations trials for more than two decades from lab/pot to field scale long-term experiments are developed as FA soil amendment technology (FASAT) by Central Institute of Mining and Fuel Research (CIMFR), Dhanbad. Performance of different crops and plant species in cultivable and problematic soils, are encouraging, eco-friendly, and being adopted by the farmers. FA application includes ash alone and in combination with inorganic/organic amendments; combination treatments including bio-solids perform better than FA alone. Optimum dose being up to 100 t/ha for cultivable land and up to/ or above 200 t/ha of FA for waste/degraded land/mine refuse, depending on the characteristics of ash and soil. The elemental toxicity in Indian FA is usually not of much concern owing to alkaline ashes, oxide forms of elements, and elemental concentration within the threshold limits for soil application. Combating toxicity, if any, is possible through combination treatments with organic materials and phytoremediation. Government initiatives through extension programme involving farmers and ash generating organizations need to be accelerated

Keywords: Fly ash, soil quality, CIMFR, FASAT, agriculture, forestry, toxicity, remediation

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