Search results for: printed circuit board waste

Authors: Yuan-Hao Lee, Chia-Wei Lee, Ming-Fang Lin, Tzu-Huei Wu, Chih-Hsiang Ko, Wing P. Chan

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Computed tomography (CT) scan of the head is a good method for investigating cranial lesions. However, radiation-induced oxidative stress can be accumulated in the eyes and promote carcinogenesis and cataract. In this regard, we aimed to protect the eyes with barium sulfate shield(s) during CT scans and investigate the resultant image quality and radiation dose to the eye. Patients who underwent health examinations were selectively enrolled in this study in compliance with the protocol approved by the Ethics Committee of the Joint Institutional Review Board at Taipei Medical University. Participants’ brains were scanned with a water-based marker simultaneously by a multislice CT scanner (SOMATON Definition Flash) under a fixed tube current-time setting or automatic tube current modulation (TCM). The lens dose was measured by Gafchromic films, whose dose response curve was previously fitted using thermoluminescent dosimeters, with or without barium sulfate or bismuth-antimony shield laid above. For the assessment of image quality CT images at slice planes that exhibit the interested regions on the zygomatic, orbital and nasal bones of the head phantom as well as the water-based marker were used for calculating the signal-to-noise and contrast-to-noise ratios. The application of barium sulfate and bismuth-antimony shields decreased 24% and 47% of the lens dose on average, respectively. Under topogram-based TCM, the dose saving power of bismuth-antimony shield was mitigated whereas that of barium sulfate shield was enhanced. On the other hand, the signal-to-noise and contrast-to-noise ratios of DSCT images were decreased separately by barium sulfate and bismuth-antimony shield, resulting in an overall reduction of the CNR. In contrast, the integration of topogram-based TCM elevated signal difference between the ROIs on the zygomatic bones and eyeballs while preferentially decreasing the signal-to-noise ratios upon the use of barium sulfate shield. The results of this study indicate that the balance between eye exposure and image quality can be optimized by combining eye shields with topogram-based TCM on the multislice scanner. Eye shielding could change the photon attenuation characteristics of tissues that are close to the shield. The application of both shields on eye protection hence is not recommended for seeking intraorbital lesions.

Keywords: computed tomography, barium sulfate shield, dose saving, image quality

Procedia PDF Downloads 253

Authors: Gul Afreen, Sreedevi Upadhyayula, Mahendra K. Sunkara

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One-dimensional (1D) nanostructures like nanowires, nanotubes, and nanorods find variety of practical application owing to their unique physico-chemical properties. In this work, TiO₂ nanowires were synthesized by direct oxidation of titanium particles in a unique microwave plasma jet reactor. The prepared TiO₂ nanowires manifested the flexible features, and were characterized by using X-ray diffraction, Brunauer-Emmett-Teller (BET) surface area analyzer, UV-Visible and FTIR spectrophotometers, Scanning electron microscope, and Transmission electron microscope. Further, the photodegradation efficiency of these nanowires were tested against toxic organic dye like methylene blue (MB) and the results were compared with the commercial TiO₂. It was found that TiO₂ nanowires exhibited superior photocatalytic performance (89%) as compared to commercial TiO₂ (75%) after 60 min of reaction. This is attributed to the lower recombination rate and increased interfacial charge transfer in TiO₂ nanowire. Pseudo-first order kinetic modelling performed with the experimental results revealed that the rate constant of photodegradation in case of TiO₂ nanowire was 1.3 times higher than that of commercial TiO₂. Superoxide radical (O₂˙⁻) was found to be the major contributor in the photodegradation mechanism. Based on the trapping experiments, a plausible mechanism of the photocatalytic reaction is discussed.

Keywords: heterogeneous catalysis, photodegradation, reactive oxygen species, TiO₂ nanowires

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Authors: Benjawan Saengwichian, Alasdair E. Charles, Philip J. Hyde

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Magnetically controlled growing rods (MCGRs) have been used to stabilise and correct spinal curvature in children to support non-invasive scoliosis adjustment. Although the encapsulated driving components are intended to be isolated from body fluid contact, in vivo corrosion was observed on these components due to sealing mechanism damage. Consequently, a corrosion circuit is created with the body fluids, resulting in malfunction of the lengthening mechanism. Particularly, the chloride ions in blood plasma or cerebrospinal fluid (CSF) may corrode the MCGR alloys, possibly resulting in metal ion release in long-term use. However, there is no data available on the corrosion resistance of spinal implant alloys in CSF. In this study, an in vitro immersion configuration was designed to simulate in vivo corrosion of 440C SS-Ti6Al4V couples. The 440C stainless steel (SS) was heat-treated to investigate the effect of tempering temperature on intergranular corrosion (IGC), while crevice and galvanic corrosion were studied by limiting the clearance of dissimilar couples. Tests were carried out in a neutral artificial cerebrospinal fluid (ACSF) and phosphate-buffered saline (PBS) under aeration and deaeration for 2 months. The composition of the passive films and metal ion release were analysed. The effect of galvanic coupling, pH, dissolved oxygen and anion species on corrosion rates and corrosion mechanisms are discussed based on quantitative and qualitative measurements. The results suggest that ACSF is more aggressive than PBS due to the combination of aggressive chlorides and sulphate anions, while phosphate in PBS acts as an inhibitor to delay corrosion. The presence of Vivianite on the SS surface in PBS lowered the corrosion rate (CR) more than 5 times for aeration and nearly 2 times for deaeration, compared with ACSF. The CR of 440C is dependent on passive film properties varied by tempering temperature and anion species. Although the CR of Ti6Al4V is insignificant, it tends to release more Ti ions in deaerated ACSF than under aeration, about 6 µg/L. It seems the crevice-like design has more effect on macroscopic corrosion than combining the dissimilar couple, whereas IGC is dominantly observed on sensitized microstructure.

Keywords: cerebrospinal fluid, crevice corrosion, intergranular corrosion, magnetically controlled growing rods

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Authors: Aman Ullah

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The use of renewable resources in supplementing and/or replacing traditional petrochemical products, through green chemistry, is becoming the focus of research. The utilization of oils can play a primitive role towards sustainable development due to their large scale availability, built-in-functionality, biodegradability and no net CO2 production. Microwaves, being clean, green and environmentally friendly, are emerging as an alternative source for product development. Solvent free conversion of fatty acid methyl esters (FAME's) derived from canola oil and waste cooking oil under microwave irradiation demonstrated dramatically enhanced rates. The microwave-assisted reactions lead to the most valuable terminal olefins with enhanced yields, purities and dramatic shortening of reaction times. Various monomers/chemicals were prepared in high yield in very short time. The complete conversions were observed at temperatures as low as 40 ºC within less than five minutes. The products were characterized by GC-MS, GC-FID and NMR. The monomers were separated and polymerized into different polymers including biopolyesthers, biopolyesters, biopolyamides and biopolyolefins. The polymers were characterized in details for their structural, thermal, mechanical and viscoelastic properties. The ability for complete conversion of oils under solvent free conditions and synthesis of different biopolymers is undoubtedly an attractive concept from both an academic and an industrial point of view.

Keywords: monomers, biopolymers, green chemistry, bioplastics, biomaterials

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Authors: Allouache Nadia

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Solid adsorption cooling machines have been extensively studied recently. They constitute very attractive solutions recover important amount of industrial waste heat medium temperature and to use renewable energy sources such as solar energy. The development of the technology of these machines can be carried out by experimental studies and by mathematical modelisation. This last method allows saving time and money because it is suppler to use to simulate the variation of different parameters. The adsorption cooling machines consist essentially of an evaporator, a condenser and a reactor (object of this work) containing a porous medium, which is in our case the activated carbon reacting by adsorption with ammoniac. The principle can be described as follows: When the adsorbent (at temperature T) is in exclusive contact with vapour of adsorbate (at pressure P), an amount of adsorbate is trapped inside the micro-pores in an almost liquid state. This adsorbed mass m, is a function of T and P according to a divariant equilibrium m=f (T,P). Moreover, at constant pressure, m decreases as T increases, and at constant adsorbed mass P increases with T. This makes it possible to imagine an ideal refrigerating cycle consisting of a period of heating/desorption/condensation followed by a period of cooling/adsorption/evaporation. Effect of key parameters on the machine performances are analysed and discussed.

Keywords: activated carbon-ammoniac pair, effect of key parameters, numerical modeling, solar cooling machine

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Authors: Gómez Romero Jacob, García Peña Elvia Inés

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The co-digestion process of crude cheese whey (CCW) with fruit vegetable waste (FVW) for biohydrogen production was investigated in batch and continuous systems, in stirred 1.8 L bioreactors at 37°C. Five different C/N ratios (7, 17, 21, 31, and 46) were tested in batch systems. While, in continuous system eight conditions were evaluated, hydraulic retention time (from 60 to 10 h) and organic load rate (from 21.96 to 155.87 g COD/L d). Data in batch tests showed a maximum specific biohydrogen production rate of 10.68 mmol H2/Lh and a biohydrogen yield of 449.84 mL H2/g COD at a C/N ratio of 21. In continuous co-digestion system, the optimum hydraulic retention time and organic loading rate were 17.5 h and 80.02 g COD/L d, respectively. Under these conditions, the highest volumetric production hydrogen rate (VPHR) and hydrogen yield were 11.02 mmol H2/L h, 800 mL H2/COD, respectively. A pyrosequencing analysis showed that the main acclimated microbial communities for co-digestion studies consisted of Bifidobacterium, with 85.4% of predominance. Hydrogen producing bacteria such as Klebsiella (9.1%), Lactobacillus (0.97%), Citrobacter (0.21%), Enterobacter (0.27%), and Clostridium (0.18%) were less abundant at this culture period. The microbial population structure was correlated with the lactate, acetate, and butyrate profiles obtained. Results demonstrated that the co-digestion of CCW with FVW improves biohydrogen production due to a better nutrient balance and improvement of the system’s buffering capacity.

Keywords: acclimatation, biohydrogen, co-digestion, microbial community

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Authors: B. Wang, W. H. Or, S.C. Lee, Y.C. Leung, B. Organ

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This study presents an investigation of diesel vehicle particulate-phase emissions with neat ultralow sulphur diesel (B0, ULSD) and 5% waste cooking oil-based biodiesel blend (B5) in Hong Kong. A Euro VI light duty diesel vehicle was tested under transient (New European Driving Cycle (NEDC)), steady-state and idling on a chassis dynamometer. Chemical analyses including organic carbon (OC), elemental carbon (EC), as well as 30 polycyclic aromatic hydrocarbons (PAHs) and 10 oxygenated PAHs (oxy-PAHs) were conducted. The OC fuel-based emission factors (EFs) for B0 ranged from 2.86 ± 0.33 to 7.19 ± 1.51 mg/kg, and those for B5 ranged from 4.31 ± 0.64 to 15.36 ± 3.77 mg/kg, respectively. The EFs of EC were low for both fuel blends (0.25 mg/kg or below). With B5, the EFs of total PAHs were decreased as compared to B0. Specifically, B5 reduced total PAH emissions by 50.2%, 30.7%, and 15.2% over NEDC, steady-state and idling, respectively. It was found that when B5 was used, PAHs and oxy-PAHs with lower molecular weight (2 to 3 rings) were reduced whereas PAHs/oxy-PAHs with medium or high molecular weight (4 to 7 rings) were increased. Our study suggests the necessity of taking atmospheric and health factors into account for biodiesel application as an alternative motor fuel.

Keywords: biodiesel, OC/EC, PAHs, vehicular emission

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Authors: Feng Wang, Vladislav Vasilyev

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Ferrocene (Fe(C5H5)2, i.e., di-cyclopentadienyle iron (FeCp2) or Fc) is a unique example of ‘wrong but seminal’ in chemistry history. It has significant applications in a number of areas such as homogeneous catalysis, polymer chemistry, molecular sensing, and nonlinear optical materials. However, the ‘molecular carousel’ has been a ‘notoriously difficult example’ and subject to long debate for its conformation and properties. Ferrocene is a dynamic molecule. As a result, understanding of the dynamical properties of ferrocene is very important to understand the conformational properties of Fc. In the present study, molecular dynamic (MD) simulations are performed. In the simulation, we use 5 geometrical parameters to define the overall conformation of Fc and all the rest is a thermal noise. The five parameters are defined as: three parameters d---the distance between two Cp planes, α and δ to define the relative positions of the Cp planes, in which α is the angle of the Cp tilt and δ the angle the two Cp plane rotation like a carousel. Two parameters to position the Fe atom between two Cps, i.e., d1 for Fe-Cp1 and d2 for Fe-Cp2 distances. Our preliminary MD simulation discovered the five parameters behave differently. Distances of Fe to the Cp planes show that they are independent, practically identical without correlation. The relative position of two Cp rings, α, indicates that the two Cp planes are most likely not in a parallel position, rather, they tilt in a small angle α≠ 0°. The mean plane dihedral angle δ ≠ 0°. Moreover, δ is neither 0° nor 36°, indicating under those conditions, Fc is neither in a perfect eclipsed structure nor a perfect staggered structure. The simulations show that when the temperature is above 80K, the conformers are virtually in free rotations, A very interesting result from the MD simulation is the five C-Fe bond distances from the same Cp ring. They are surprisingly not identical but in three groups of 2, 2 and 1. We describe the pentagon formed by five carbon atoms as ‘turtle swimming’ for the motion of the Cp rings of Fc as shown in their dynamical animation video. The Fe- C(1) and Fe-C(2) which are identical as ‘the turtle back legs’, Fe-C(3) and Fe-C(4) which are also identical as turtle front paws’, and Fe-C(5) ---’the turtle head’. Such as ‘turtle swimming’ analog may be able to explain the single substituted derivatives of Fc. Again, the mean Fe-C distance obtained from MD simulation is larger than the quantum mechanically calculated Fe-C distances for eclipsed and staggered Fc, with larger deviation with respect to the eclipsed Fc than the staggered Fc. The same trend is obtained for the five Fe-C-H angles from same Cp ring of Fc. The simulated mean IR spectrum at 7K shows split spectral peaks at approximately 470 cm-1 and 488 cm-1, in excellent agreement with quantum mechanically calculated gas phase IR spectrum for eclipsed Fc. As the temperature increases over 80K, the clearly splitting IR spectrum become a very board single peak. Preliminary MD results will be presented.

Keywords: ferrocene conformation, molecular dynamics simulation, conformer orientation, eclipsed and staggered ferrocene

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Authors: Punwath Prum

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Superfund site is recognized publicly to be a severe environmental problem to surrounding communities and biodiversity due to its hazardous chemical waste from industrial activities. It contaminates the soil and water but also is a leading potential point-source pollution affecting ecosystem in watershed areas from chemical substances. The risks of Superfund site on watershed can be effectively measured by utilizing publicly available data and geospatial analysis by free and open source application. This study analyzed the vegetation change within high risked contaminated watersheds in Wisconsin. The high risk watersheds were measured by which watershed contained high number Superfund sites. The study identified two potential risk watersheds in Lafayette and analyzed the temporal changes of vegetation within the areas based on Normalized difference vegetation index (NDVI) analysis. The raster statistic was used to compare the change of NDVI value over the period. The analysis results showed that the NDVI value within the Superfund sites’ boundary has a significant lower value than nearby surrounding and provides an analogy for environmental hazard affect by the chemical contamination in Superfund site.

Keywords: soil contamination, spatial analysis, watershed

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Authors: Anton Serov, Alan Maslani, Michal Hlina, Vladimir Kopecky, Milan Hrabovsky

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Recycling of organic waste is an increasingly hot topic in recent years. This issue becomes even more interesting if the raw material for the fuel production can be obtained as the result of that recycling. A process of high-temperature decomposition of a lignite (a non-hydrolysable complex organic compound) was studied on the plasma gasification reactor PLASGAS, where water-stabilized plasma torch was used as a source of high enthalpy plasma. The plasma torch power was 120 kW and allowed heating of the reactor to more than 1000 °C. The material feeding rate in the gasification reactor was selected 30 and 60 kg per hour that could be compared with small industrial production. An efficiency estimation of the thermal decomposition process was done. A balance of the torch energy distribution was studied as well as an influence of the lignite particle size and an addition of methane (CH4) in a reaction volume on the syngas composition (H2+CO). It was found that the ratio H2:CO had values in the range of 1,5 to 2,5 depending on the experimental conditions. The recycling process occurred at atmospheric pressure that was one of the important benefits because of the lack of expensive vacuum pump systems. The work was supported by the Grant Agency of the Czech Republic under the project GA15-19444S.

Keywords: atmospheric pressure, lignite, plasma treatment, water-stabilized plasma torch

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Authors: Lara F. Horani, Shurong Tong

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Identification of customer requirements and their preferences are the starting points in the process of product design. Most of design methodologies focus on traditional requirements. But in the previous decade, the green products and the environment requirements have increasingly attracted the attention with the constant increase in the level of consumer awareness towards environmental problems (such as green-house effect, global warming, pollution and energy crisis, and waste management). Determining the importance weights for the customer requirements is an essential and crucial process. This paper used the analytic hierarchy process (AHP) approach to evaluate and rate the customer requirements for green products. With respect to the ultimate goal of customer satisfaction, surveys are conducted using a five-point scale analysis. With the help of this scale, one can derive the weight vectors. This approach can improve the imprecise ranking of customer requirements inherited from studies based on the conventional AHP. Furthermore, the AHP with extent analysis is simple and easy to implement to prioritize customer requirements. The research is based on collected data through a questionnaire survey conducted over a sample of 160 people belonging to different age, marital status, education and income groups in order to identify the customer preferences for green product requirements.

Keywords: analytic hierarchy process (AHP), green product, customer requirements for green design, importance weights for the customer requirements

Procedia PDF Downloads 229

Authors: Lukas Kano Mangalla, Raden Rinova Sisworo, Luther Pagiling

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Torrefaction is an emerging thermo-chemical treatment process that aims to improve the quality of biomass fuels. This study focused on upgrading the waste teakwood through microwave torrefaction processes and investigating the key operating parameters to improve energy density for the quality of biochar production. The experiments were carried out in a 250 mL reactor placed in a microwave cavity on two different media, inert and non-inert. The microwave was operated at a frequency of 2.45GHz with power level variations of 540W, 720W, and 900W, respectively. During torrefaction processes, the nitrogen gas flows into the reactor at a rate of 0.125 mL/min, and the air flows naturally. The temperature inside the reactor was observed every 0.5 minutes for 20 minutes using a K-Type thermocouple. Changes in the mass and the properties of the torrefied products were analyzed to predict the correlation between calorific value, mass yield, and level power of the microwave. The results showed that with the increase in the operating power of microwave torrefaction, the calorific value and energy density of the product increased significantly, while mass and energy yield tended to decrease. Air can be a great potential media for substituting the expensive nitrogen to perform the microwave torrefaction for teakwood biomass.

Keywords: torrefaction, microwave heating, energy enhancement, mass and energy yield

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Authors: Aram Yakoby, Yossef H. Hatzor, Shmulik Pinkert

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This work presents an applied engineering method for evaluating the stability of underground openings under conditions of uncertainty. The developed method is demonstrated by a comprehensive parametric study on a case of large-diameter vertical borehole stability analysis, with uncertainties regarding the in-situ stress distribution. To this aim, a safety factor analysis is performed for the stability of both supported and unsupported boreholes. In the analysis, we used analytic geomechanical calculations and advanced numerical modeling to evaluate the estimated stress field. In addition, the work presents the development of a boundary condition for the numerical model that fits the nature of the problem and yields excellent accuracy. The borehole stability analysis is studied in terms of (1) the stress ratio in the vertical and horizontal directions, (2) the mechanical properties and geometry of the support system, and (3) the parametric sensitivity. The method's results are studied in light of a real case study of an underground waste disposal site. The conclusions of this study focus on the developed method for capturing the parametric uncertainty, the definition of critical geological depths, the criteria for implementing structural support, and the effectiveness of further in-situ investigations.

Keywords: borehole stability, in-situ stress, parametric study, factor of safety

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Authors: Rui Fonseca-Pinto, Emanuel Silva, Rui Rijo, Ricardo Martinho, Bruno Carreira

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The sedentary lifestyle is associated to the development of chronic noncommunicable diseases (obesity, hypertension, Diabetes Mellitus Type 2) and the World Health Organization, given the evidence that physical activity is determinant for individual and collective health, defined the Physical Activity Level (PAL) as a vital signal. Strategies for increasing the practice of physical activity in all age groups have emerged from the various social organizations (municipalities, universities, health organizations, companies, social groups) by increasingly developing innovative strategies to promote motivation strategies and conditions to the practice of physical activity. The adaptation of cities to the new paradigms of sustainable mobility has provided the adaptation of urban training circles and mobilized citizens to combat sedentarism. This adaptation has accompanied the technological evolution and makes possible the use of mobile technology to monitor outdoor training programs and also, through the network connection (IoT), use the training data to make personalized recommendations. This work presents a physical activity counseling platform to be used in the physical maintenance circuits of urban centers, the MOVIDA.polis. The platform consists of a back office for the management of circuits and training stations, and for a mobile application for monitoring the user performance during workouts. Using a QRcode, each training station is recognized by the App and based on the individual performance records (effort perception, heart rate variation) artificial intelligence algorithms are used to make a new personalized recommendation. The results presented in this work were obtained during the proof of concept phase, which was carried out in the PolisLeiria training circuit in the city of Leiria (Portugal). It was possible to verify the increase in adherence to the practice of physical activity, as well as to decrease the interval between training days. Moreover, the AI-based recommendation acts as a partner in the training and an additional challenging factor. The platform is ready to be used by other municipalities in order to reduce the levels of sedentarism and approach the weekly goal of 150 minutes of moderate physical activity. Acknowledgments: This work was supported by Fundação para a Ciência e Tecnologia FCT- Portugal and CENTRO2020 under the scope of MOVIDA project: 02/SAICT/2016 – 23878.

Keywords: physical activity, mHealth, urban training circuits, health promotion

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Authors: Manasi Roy, Raju Mondal

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During last two decades the synthesis and design of MOFs or novel coordination polymers (CPs) has flourished as an emerging area of research due to their role as functional materials. Accordingly, ten new cobalt-based MOFs have been synthesized using a simple bispyrazole ligand, 4,4′-methylene-bispyrazole (H2MBP), and isophthalic acid (H2IPA) and its four 5-substituted derivatives R-H2IPA (R = COOH, OH, tBu, NH2). The major aim of this study was to validate the mutual influence of temperature and substitutions on the final structural self-assembly. Five different isophthalic acid derivatives were used to study the influence of substituents while each reaction was carried out at two different temperatures to assess the temperature effect. A clear correlation was observed between the reaction temperature and the coordination number of the cobalt atoms which consequently changes the self assembly pattern. Another fact that the periodical change in coordination number did bring about some systematic changes in the structural network via secondary building unit selectivity. With the presence of a tunable cavity inside the network, and unsaturated metal centers, MOFs show highly encouraging photocatalytic degradation of toxic dye with a potential application in waste water purification. Another fascinating aspect of this work is the construction of magnetic coordination polymers with the occurrence of a not-so-common MCE behavior of cobalt-based MOF.

Keywords: MOFs, temperature effect, MCE, dye degradation

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Authors: F. Taouche-Kheloui, O. Fedaoui-Akmoussi, K. Ait tahar, Li. Alex

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Currently, the reduction of energy consumption, through the use of abundant and recyclable natural materials, for better thermal insulation represents an important area of research. To this end, the use of bio-sourced materials has been identified as one of the green sectors with a very high economic development potential for the future. Because of its role in reducing the consumption of fossil-based raw materials, it contributes significantly to the storage of atmospheric carbon, limits greenhouse gas emissions and creates new economic opportunities. This study constitutes a contribution to the elaboration and the experimental characterization of the thermal behavior of a sawdust-reduced mortar matrix. We have taken into account the influence of the size of the grain fibers of sawdust, hence the use of three different ranges and also different percentage in the different confections. The intended practical application consists of producing a light weight compound at a lower cost to ensure a better thermal and acoustic behavior compared to that existing in the field, in addition to the desired resistances. Improving energy performance, while reducing greenhouse gas emissions from the building sector, is amongst the objectives to be achieved. The results are very encouraging and highlight the value of the proposed design of organic-source mortar panels which have specific mechanical properties acceptable for their use, low densities, lower cost of manufacture and labor, and above all a positive impact on the environment.

Keywords: mortar, sawdust waste, thermal, experimental, analysis

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Authors: Nayoma Ranawaka

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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.

Keywords: convergence, fair value, financial instruments, IFRS 13

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Michael N. O'Sullivan, Con Sheahan

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Researchers have spent decades developing tools and techniques to aid teams in the new product development (NPD) process. Despite this, it is evident that there is a huge gap between their academic prevalence and their industry adoption. For the fuzzy front-end, in particular, there is a wide range of tools to choose from, including the Kano Model, the House of Quality, and many others. In fact, there are so many tools that it can often be difficult for teams to know which ones to use and how they interact with one another. Moreover, while the benefits of using these tools are obvious to industrialists, they are rarely used as they carry a learning curve that is too steep and they become too complex to manage over time. In essence, it is commonly believed that they are simply not worth the effort required to learn and use them. This research explores a streamlined process for the fuzzy front-end, assembling the most effective tools and making them accessible to everyone. The process was developed iteratively over the course of 3 years, following over 80 final year NPD teams from engineering, design, technology, and construction as they carried a product from concept through to production specification. Questionnaires, focus groups, and observations were used to understand the usability issues with the tools involved, and a human-centred design approach was adopted to produce a solution to these issues. The solution takes the form of physical toolkit, similar to a board game, which allows the team to play through an example of a new product development in order to understand the process and the tools, before using it for their own product development efforts. A complimentary website is used to enhance the physical toolkit, and it provides more examples of the tools being used, as well as deeper discussions on each of the topics, allowing teams to adapt the process to their skills, preferences and product type. Teams found the solution very useful and intuitive and experienced significantly less confusion and mistakes with the process than teams who did not use it. Those with a design background found it especially useful for the engineering principles like Quality Function Deployment, while those with an engineering or technology background found it especially useful for design and customer requirements acquisition principles, like Voice of the Customer. Products developed using the toolkit are added to the website as more examples of how it can be used, creating a loop which helps future teams understand how the toolkit can be adapted to their project, whether it be a small consumer product or a large B2B service. The toolkit unlocks the potential of these beneficial tools to those in industry, both for large, experienced teams and for inexperienced start-ups. It allows users to assess the market potential of their product concept faster and more effectively, arriving at the product design stage with technical requirements prioritized according to their customers’ needs and wants.

Keywords: new product development, fuzzy front-end, usability, Kano model, quality function deployment, voice of customer

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Authors: Jeffrey Cacho, Sherwin Reyes

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The research targeted enhancing energy utilization and reducing waste in roasting processes, particularly in Camarines Norte, where Bounty Agro Ventures Incorporated dominates through brands such as Chooks-to-Go, Uling Roaster, and Reyal. Competitors like Andok’s and Baliwag Lechon Manok also share the market. A staggering 90% of these businesses use traditional glass-type roasting furnaces fueled by wood charcoal, leading to significant energy loss and inefficiency due to suboptimal heat conservation. Only a mere 10% employ electric ovens. Many available furnaces, typically constructed from industrial materials through welding and other metal joining techniques, are not energy-efficient. Cost-prohibitive commercial options compel some micro-enterprises to fabricate their furnaces. The study proposed developing an eco-friendly, cost-effective roasting furnace with excellent heat retention. The distinct design aimed to reduce cooks' heat exposure and overall fuel consumption. The furnace features an angle bar frame, a combustion chute for fuel burning, a heat-retaining clay-walled chamber, and a top cover, all contributing to improved energy savings and user safety.

Keywords: biomass roasting furnace, heat storage, combustion chute, start-up roasting business

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Authors: Faten Fares

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Undoubtedly, the world today faces difficult environmental, financial, and social challenges. In order to change people’s lifestyle to be more sustainable, one must change people’s culture then spaces by focusing on education. Further, the higher education has a key role to play in the move toward a more sustainable world. In the overall analysis, the true sustainable university will make a significant effect. Since the sustainable campus is not only a green built environment, which aims at energy efficiency, water efficiency, waste management, and conserving resources but also it is how to implement green built environment. This implementation takes place while engaging the campus stakeholders (students, academic staff, assistants, workers, and administrators) through educating for sustainability. The main purpose of the research is to develop a tool to assess the sustainable campus and to be a framework for achieving more sustainable campuses. In the case study, the data were analyzed to know existing efforts and capabilities then measure the sustainability performance using the proposal framework at Alexandria University Engineering Campus. Finally, the findings of the research explain that campus is partially adherence with the proposal tool and need to be more sustainable in a formally implemented.

Keywords: sustainability, higher education, sustainable campus, sustainability teaching and research, campus participation culture, environmental improvement

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Authors: Irena Vuković-Kwiatkowska, Halina Kaczmarek

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Poly (lactic acid) is well known polymer, often called green material because of its origin (renewable resources) and biodegradability. This biopolymer can be used in the packaging industry very often. Poor resistance to permeation of gases is the disadvantage of poly (lactic acid). The permeability of gases and vapor through the films applied for packages and bottles generally should be very low to prolong products shelf-life. We propose innovation method of PLA gas barrier modification using electromagnetic radiation in ultraviolet range. Poly (lactic acid) (PLA) and multifunctional acrylate monomers were mixed in different composition. Final films were obtained by photochemical reaction (photocrosslinking). We tested permeability to water vapor and carbon dioxide through these films. Also their resistance to UV radiation was also studied. The samples were conditioned in the activated sludge and in the natural soil to test their biodegradability. An innovative method of PLA modification allows to expand its usage, and can reduce the future costs of waste management what is the result of consuming such materials like PET and HDPE. Implementation of our material for packaging will contribute to the protection of the environment from the harmful effects of extremely difficult to biodegrade materials made from PET or other plastic

Keywords: interpenetrating polymer network, packaging films, photocrosslinking, polyacrylates dipentaerythritol pentaacrylate DPEPA, poly (lactic acid), polymer biodegradation

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Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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Authors: Fernando Araujo, Sandra Cardoso, Fátima Fonseca, Sandra Cavaca

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A debureaucratization strategy for the Portuguese Health Service was assumed by the Executive Board of the SNS, in deep articulation with the Shared Services of the Ministry of Health. Two of the main dimensions were focused on sick leaves (SL), that transform primary health care (PHC) in administrative institutions, limiting access to patients. The self-declaration of illness (SDI) project, through the National Health Service Contact Centre (SNS24), began on May 1, 2023, and has already resulted in the issuance of more than 300,000 SDI without the need to allocate resources from the National Health Service (NHS). This political decision allows each citizen, in a maximum 2 times/year, and 3 days each time, if ill, through their own responsibility, report their health condition in a dematerialized way, and by this way justified the absence to work, although by Portuguese law in these first three days, there is no payment of salary. Using a digital approach, it is now feasible without the need to go to the PHC and occupy the time of the PHC only to obtain an SL. Through this measure, bureaucracy has been reduced, and the system has been focused on users, improving the lives of citizens and reducing the administrative burden on PHC, which now has more consultation times for users who need it. The second initiative, which began on March 1, 2024, allows the SL to be issued in emergency departments (ED) of public hospitals and in the health institutions of the social and private sectors. This project is intended to allow the user who has suffered a situation of acute urgent illness and who has been observed in an ED of a public hospital or in a private or social entity no longer need to go to PHC only to apply for the respective SL. Since March 1, 54,453 SLs have been issued, 242 in private or social sector institutions and 6,918 in public hospitals, of which 134 were in ED and 47,292 in PHC. This approach has proven to be technically robust, allows immediate resolution of problems and differentiates the performance of doctors. However, it is important to continue to qualify the proper functioning of the ED, preventing non-urgent users from going there only to obtain SL. Thus, in order to make better use of existing resources, it was operationalizing this extension of its issuance in a balanced way, allowing SL to be issued in the ED of hospitals only to critically ill patients or patients referred by INEM, SNS24, or PHC. In both cases, an intense public campaign was implemented to explain the way it works and the benefits for patients. In satisfaction surveys, more than 95% of patients and doctors were satisfied with the solutions, asking for extensions to other areas. The administrative simplification agenda of the NHS continues its effective development. For the success of this debureaucratization agenda, the key factors are effective communication and the ability to reach patients and health professionals in order to increase health literacy and the correct use of NHS.

Keywords: debureaucratization strategy, self-declaration of illness, sick leaves, SNS24

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Authors: Melissa Lubitz

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Water scarcity is one of the crucial challenges of our time. There needs to be a focus on creating a society where people and nature flourish, regardless of climatic conditions. One of the solutions we can look to is decentralized greywater recycling. The vision is simple. Every building has its own water source being greywater from the bath, shower, sink and washing machine. By treating this in the home, you can save 25-45% of potable water use and wastewater production, a reduction in energy consumption and CO2 emissions. This reusable water is clean, and safe to be used for toilet flushing, washing machine, and outdoor irrigation. Companies like Hydraloop have been committed to the greywater recycle-ready building concept for years. This means that drinking water conservation and water reuse are included as standards in the design of all new buildings. Sustainability and renewal go hand in hand. This vision includes not only optimizing water savings and waste reduction but also forging strong partnerships that bring this ambition to life. Together with regulators, municipalities and builders, a sustainable and water-conscious future is pursued. This is an opportunity to be part of a movement that is making a difference. By pushing this initiative forward, we become part of a growing community that resists dehydration, believes in sustainability, and is committed to a living environment at the forefront of change: sustainable living, where saving water is the norm and where we shape the future together.

Keywords: greywater, wastewater treatment, water conservation, circular water society

Procedia PDF Downloads 45

Authors: Ibrahim S. Seddiek, Nader R. Ammar

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One of the most important equipment that affects the performance of passenger ships is the air conditioning system, which in turn consumes considerable electric loads. In this paper, the waste heat energies of exhaust gases and jacket cooling water of marine diesel engines for these ships are analyzed to be used as heat sources for absorption refrigeration unit (ARU). Economic and environmental analysis of the absorption refrigeration cycle operated with the two heat sources that use lithium bromide as absorbent is carried out. In addition, environmental and economic analysis for the absorption cycle is performed. As a case study, high-speed passenger vessel operating in the Red Sea area has been investigated. The results show that a considerable specific economic benefit could be achieved in case of applying absorption air condition that operates by water cooling system over that operates by main engine exhaust gases. Environmentally, applying ARU machine during cruise will reduce total ship’s fuel consumption by about 104 ton per year. This will result in reducing NOₓ, SOₓ, and CO₂ emissions with cost-effectiveness of 6.99 $/kg, 18.44 $/kg, and 0.117 $/kg, respectively.

Keywords: ship emissions, IMO, lithium bromide-water ARU, analysis, thermodynamic, economic and environmental analysis

Procedia PDF Downloads 264

Authors: Diana Fajardo, Sebastián Ortiz, Oscar Herrera, Angélica Santis

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Currently, in Colombia is arising a problem related to collecting used lubricant oils which are generated by the increment of the vehicle fleet. This situation does not allow a proper disposal of this type of waste, which in turn results in a negative impact on the environment. Therefore, through the comparative analysis of various heuristics, the best solution to the VRP (Vehicle Routing Problem) was selected by comparing costs and times for the collection of used lubricant oils in the city of Pereira, Colombia; since there is no presence of management companies engaged in the direct administration of the collection of this pollutant. To achieve this aim, six proposals of through methods of solution of two phases were discussed. First, the assignment of the group of generator points of the residue was made (previously identified). Proposals one and four of through methods are based on the closeness of points. The proposals two and five are using the scanning method and the proposals three and six are considering the restriction of the capacity of collection vehicle. Subsequently, the routes were developed - in the first three proposals by the Clarke and Wright's savings algorithm and in the following proposals by the Traveling Salesman optimization mathematical model. After applying techniques, a comparative analysis of the results was performed and it was determined which of the proposals presented the most optimal values in terms of the distance, cost and travel time.

Keywords: Heuristics, optimization Model, savings algorithm, used vehicular oil, V.R.P.

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Authors: Nadjib Dahdouh, Samira Amokrane, Elhadj Mekatel, Djamel Nibou

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The removal of Basic Yellow 28 (BY28) from aqueous solutions by plastic wastes PMMA was investigated. The characteristics of plastic wastes PMMA were determined by SEM, FTIR and chemical composition analysis. The effects of solution pH, initial Basic Yellow 28 (BY28) concentration C, solid/liquid ratio R, and temperature T were studied in batch experiments. The Freundlich and the Langmuir models have been applied to the adsorption process, and it was found that the equilibrium followed well Langmuir adsorption isotherm. A comparison of kinetic models applied to the adsorption of BY28 on the PMMA was evaluated for the pseudo-first-order and the pseudo-second-order kinetic models. It was found that used models were correlated with the experimental data. Intraparticle diffusion model was also used in these experiments. The thermodynamic parameters namely the enthalpy ∆H°, entropy ∆S° and free energy ∆G° of adsorption of BY28 on PMMA were determined. From the obtained results, the negative values of Gibbs free energy ∆G° indicated the spontaneity of the adsorption of BY28 by PMMA. The negative values of ∆H° revealed the exothermic nature of the process and the negative values of ∆S° suggest the stability of BY28 on the surface of SW PMMA.

Keywords: removal, Waste PMMA, BY28 dye, equilibrium, kinetic study, thermodynamic study

Procedia PDF Downloads 133

Authors: L. P. K. Liyanage, N. R. P. Withana, A. L. Sandika

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The purpose of this study was to determine tourist and community perception-based sustainable tourism indicators as well as Human Pressure Index (HPI) and Tourist Activity Index (TAI). Study was carried out in Sinharaja forest which is considered as one of the major eco-tourism destination in Sri Lanka. Data were gathered using a pre-tested semi-structured questionnaire as well as records from Forest department. Convenient sampling technique was applied. For the majority of issues, the responses were obtained on multi-point Likert-type scales. Visual portrayal was used for display analyzed data. The study revealed that the host community of the Kudawa gets many benefits from tourism. Also, tourism has caused negative impacts upon the environment and community. The study further revealed the need of proper waste management and involvement of local cultural events for the tourism business in the Kudawa conservation center. The TAI, which accounted to be 1.27 and monthly evolution of HPI revealed that congestion can be occurred in the Sinharaja rainforest during peak season. The results provide useful information to any party involved with tourism planning anywhere, since such attempts would be more effective once the people’s perceptions on these aspects are taken into account.

Keywords: Kudawa Conservation Center, Sinharaja World Heritage Rainforest, sustainability indicators, community perception

Procedia PDF Downloads 133

Authors: Refal Hussain, Saifuddin M. Nomanbhay

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Glycerol is a valuable raw material for the production of industrially useful metabolites. Among many promising applications for the use of glycerol is its bioconversion to high value-added compounds, such as bioethanol through microbial fermentation. Bioethanol is an important industrial chemical with emerging potential as a biofuel to replace vanishing fossil fuels. The yield of liquid fuel in this process was greatly influenced by various parameters viz, temperature, pH, glycerol concentration, organic concentration, and agitation speed were considered. The present study was undertaken to investigate optimum parameters for bioethanol production from raw glycerol by immobilized mutant Escherichia coli (E.coli) (ATCC11505) strain on chitosan cross linked glutaraldehyde optimized by Taguchi statistical method in shake flasks. The initial parameters were set each at four levels and the orthogonal array layout of L16 (45) conducted. The important controlling parameters for optimized the operational fermentation was temperature 38 °C, medium pH 6.5, initial glycerol concentration (250 g/l), and organic source concentration (5 g/l). Fermentation with optimized parameters was carried out in a custom fabricated shake flask. The predicted value of bioethanol production under optimized conditions was (118.13 g/l). Immobilized cells are mainly used for economic benefits of continuous production or repeated use in continuous as well as in batch mode.

Keywords: bioethanol, Escherichia coli, immobilization, optimization

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