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Environment is a very wide term which includes everything in all its manifest forms, on the earth, beneath the earth and above the earth. The natural resources of a nation affect the business activity of every enterprise. Similarly, the functioning of an enterprise has some favorable and some adverse effects on the environment. Hence, there is a need for maintaining accounts of the effects of the activities of a business entity on the environment and on natural resources. Environmental accounting is a faithful attempt to identify and bring to light the resources exhausted and cost rendered reciprocally to the environment by a business corporation. It is henceforth concerned with recording environmental elements. Environmental accounting is still at an early stage of evolution and it is being groomed under the voluntary leadership of a variety of enterprises around the world. During the period of 1981-1990, the emphasis in the accounting literature shifted from ‘social responsibility accounting’ to ‘environmental accounting’, reflecting the strong interest in the latter. From 1990-todate, the emphasis on environmental accounting continues unabated and engages the interest of both academic and practicing accountants, hence accounting and disclosure of environmental matters have been rapidly emerging as an important dimension of corporate reporting. This paper describes the evolution, nature, significance, areas and methodology of environmental accounting and also examines general issues concerned with it. This paper throws light on how corporate are responding to pressures to keep accounting records of the impact that their productive process have on the environment.

This paper introduces the theory of calibration estimator to ratio estimation in stratified systematic sampling scheme and proposes a class of calibration ratio-type estimators for estimating population mean Y ? of the study variable y using auxiliary variable x. The bias and variance of the proposed estimator have been derived under large sample approximation. Calibration Asymptotic optimum estimator (CAOE) and its approximate variance estimator are derived. An empirical study to evaluate the relative performances of the proposed estimator against members of its class is carried out. Analytical and numerical results proved the dominance of the new proposal.

The first instar larvae of Tribolium castaneum were treated with sub-lethal concentrations (LC20 and LC40) of Lufenuron through the culture medium for 2days, 4days, 8days and 16days to investigate total soluble protein content in the larval tissues during development. It was found that for all concentrations tested, there was a significant reduction in total soluble protein content of the treated larvae as compared to that of control. At LC20 and LC40, there was a progressive decrease in the total soluble protein as a function of increase in age of the larvae. Thus sub-lethal concentrations of Lufenuron alter the total soluble protein content of Tribolium castaneum larvae during development there by resulting in developmental abnormalities as observed earlier by Salokhe et al.,(2010).

Concentrations of eight heavy metals: Cd, Cr, Cu, Fe, Mn, Ni, Pb and Zn were determined and used to evaluate the heavy metal pollution index (HPI) adopting two different approaches. In the first instant heavy metals that were not detected by the instrument is assigned zero concentration. In the second instance, these heavy metals were assigned the limit of detection of the instrument as if they were present to that extent. The two approaches used in the computation of HPI for the groundwater based on the mean concentrations of the selected heavy metals and the limit of detection of the instrument gave similar results. The HPI of the groundwater was generally below the critical value of 100 with the exception of one point which has an overcritical HPI value of 102.97.

Incorrect classification of risks or Policyholders can lead to the wrong choice for insurer, and in individual accident insurance, analyzing risk and determining premiums are based on the individual jobs in a job class. Therefore, the risk of the false classification of risks and Policyholders can lead to significant financial losses for insurance companies or policyholders. So in order to recognize and optimize the classification of job`s risk and thus determine a reasonable price for the policy insurance, the frequency and severity of losses can be considered as determining variables. In this study the collected data from Dana Insurance Company database, were entered in the SOM neural network in the form of three variables to assess the occupational risk. After reaching the overview of clustering resulted from SOM, and determining the optimal number of clusters based on Silhouette index, the separation of final clusters using different algorithms, K-Means and TwoStep, was done. Finally, the precise rules found for describing the outputs of the algorithms based on C5.0 algorithm with accuracy of 100%. Due to the overlapping clusters, there was no possibility of allocating jobs to different occupational classes. There is also another notable result and that is the significant negative correlation between the two factors, the current risk level and the damage ratio (the ratio of claims paid to premiums received)

Cloud computing is ready to transform the structure of businesses. There will be abundance of service suppliers, as well as international players like Google, and Amazon who can roll out their Indian plans. With the concept of ‘Digital India’, it will provide an important push to enterprises to switch to the cloud computing. For India, it is an immediate helpful impact for small to medium sized businesses (SMBs) across the country. This paper explains regarding the opportunities and future of cloud computing in India and the way businesses will get changed with developed infrastructure and how get benefited from it.

Rice is an important crop that plays a vital role in diets and economy of farmers in Katsina-Ala in northcentral Nigeria. In this study, Fuzzy set theory, parametric and limitation models were applied to determine the suitability of Katsina-Ala flood plains for rice production. Soils of two pedons were analyzed and the characteristics used as inputs in the model application. The result showed variability of suitability of the land qualities. Climate, soil depth and flood duration were highly suitable (S1= 95). Texture was moderate (S2). Soil pH and available P ratings showed currently not suitable (N1=20) for both pedons. Soil organic carbon was moderately suitable (S2) but most critical in the normalized pairwise comparison matrix. Salinity (EC) and CEC suitability was moderately suitable (S2). Parametric and non-parametric aggregate suitability showed moderate suitability (S2=63.8) for current index with fertility limitations (S2f). The potential index was high suitability (S2) for both pedons. Fuzzy regression between land index and observed rice yield was high (R2 = 0.90). The use of the three models could serve as spatially based decision-making parameters in agricultural land use planning but fuzzy method was recommended based on its relative advantage to other predictors.

Document segmentation is a method of rending the document into distinct regions. A document is an assortment of information and a standard mode of conveying information to others. Pursuance of data from documents involves ton of human effort, time intense and might severely prohibit the usage of data systems. So, automatic information pursuance from the document has become a big issue. It is been shown that document segmentation will facilitate to beat such problems. This paper proposes a new approach to segment and classify the document regions as text, image, drawings and table. Document image is divided into blocks using Run length smearing rule and features are extracted from every blocks. Discipulus tool has been used to construct the Genetic programming based classifier model and located 97.5% classification accuracy.

Field study of Basaanga and Fugar Sandstone was embarked upon in order to determine lithostratigraphy profile, their relationship and laboratory studies including granulometric, heavy mineral, and petrographic analysis. The research studies were aimed towards understudying stratigraphic stacking pattern, textural parameters such as grain size, sorting, transportation history, paleoenvironment of deposition and provenance. The Bassanga Sandstone revealed angular grained basal conglomerate deposited on basement rock by flash flood (fluvial) processes deposited close to the source; overlain by fining-upward sequence in cyclic manner with azimuth of ~2500 paleocurrent direction. Laboratory data deductions show that the average grain size (-0.05 to 2.67 ?) vary from fine to coarse; sorting (0.18 to 0.86) varies from moderately sorted through moderately well sorted to very well sorted; skewness (0.16 to 4.15) varies from fine to strongly fine skewed. ZTR index (10.0 to 43.2%) from heavy mineral study suggests submature to matured sediment while thin section analysis shows texturally and compositionally mature to sub-mature sublitharenite tending strongly to quartzarenitic rock. The Bassanga sediments were transported by southwest paleocurrent and deposited in fluvial setting. However, Fugar Sandstone is fine grained (2.14-2.98?), herringbone structured, fairly bioturbated unit deposited in marginal marine environment; very well sorted (0.18 to 0.28), and strongly fine skewed (2.78-4.5). ZTR index varies from 35.9-50.0% suggestive of mineralogically immature sediments sourced from metamorphic rock (NW) and deposited by paleocurrent in southeasterly direction.

2-methoxy-1-naphthaldehyde (2MN) an intriguing new organic material for frequency conversion has been grown by slow evaporation solution growth technique at room temperature. Their structural, optical and physicochemical properties were characterized by X-ray powder diffraction, FTIR and UV-Vis spectra. The crystal belongs to monoclinic system with point group m and space group Cs. The material has a wide transparency in the entire visible region. It is found that the cutoff wavelength lies in the UV region. The mechanical response of the crystal has been studied using Vickers microhardness technique. The SHG relative efficiency of 2MN crystal was found to be 12 times higher than that of KDP and 1.6 times higher than that of Urea.