Search results for: green accounting

Authors: Akkasit Jongjareonrak, Supansa Namchaiya

Abstract:

Unripe green coffee cherry (UGCC) accounting about 5 % of total raw material weight receiving to the coffee bean production process and is, in general, sorting out and dump as waste. The UGCC is known to rich in phenolic compounds such as caffeoylquinic acids, feruloylquinic acids, chlorogenic acid (CGA), etc. CGA is one of the potent bioactive compounds using in the nutraceutical and functional food industry. Therefore, this study aimed at optimization the extraction condition of CGA from UGCC using Accelerated Solvent Extractor (ASE). The ethanol/water mixture at various ethanol concentrations (50, 60 and 70 % (v/v)) was used as an extraction solvent at elevated pressure (10.34 MPa) and temperatures (90, 120 and 150 °C). The recovery yield of UGCC crude extract, total phenolic content, CGA content and some bioactivities of UGCC extract were investigated. Using of ASE at lower temperature with higher ethanol concentration provided higher CGA content in the UGCC crude extract. The maximum CGA content was observed at the ethanol concentration of 70% ethanol and 90 °C. The further purification of UGCC crude extract gave a higher purity of CGA with a purified CGA yield of 4.28 % (w/w, of dried UGCC sample) containing 72.52 % CGA equivalent. The antioxidant activity and antimicrobial activity of purified CGA extract were determined. The purified CGA exhibited the 2,2-Diphenyl-1-picrylhydrazyl (DPPH) radical scavenging activity at 0.88 mg Trolox equivalent/mg purified CGA sample. The antibacterial activity against Escherichia coli was observed with the minimum inhibitory concentration (MIC) at 3.12 mg/ml and minimum bactericidal concentration (MBC) at 12.5 mg/ml. These results suggested that using of high concentration of ethanol and low temperature under elevated pressure of ASE condition could accelerate the extraction of CGA from UGCC. The purified CGA extract could be a promising alternative source of bioactive compound using for nutraceutical and functional food industry.

Keywords: bioactive, chlorogenic acid, coffee, extraction

Procedia PDF Downloads 260

Authors: Raul Chavez Jr.

Abstract:

Green roof's body of knowledge appears to be in its infancy stage in the Philippines. To contribute to its development, this study intends to answer the question: Does the existing green roof in Metro Manila perform well in providing thermal comfort and satisfaction to users? Relatively, this study focuses on thermal sensation and satisfaction of users, surface temperature comparison, weather data comparison of the site (Sky Garden) and local weather station (PAG-ASA), and its thermal resistance capacity. Initially, the researcher conducted a point-in-time survey in parallel with weather data gathering from PAG-ASA and Sky Garden. In line with these, ambient and surface temperature are conducted through the use of a digital anemometer, with humidity and temperature, and non-contact infrared thermometer respectively. Furthermore, to determine the Sky Garden's overall thermal resistance, materials found on site were identified and tabulated based on specified locations. It revealed that the Sky Garden can be considered comfortable based from PMV-PPD Model of ASHRAE Standard 55 having similar results from thermal comfort and thermal satisfaction survey, which is contrary to the actual condition of the Sky Garden by means of a psychrometric chart which falls beyond the contextualized comfort zone. In addition, ground floor benefited the most in terms of lower average ambient temperature and humidity compared to the Sky Garden. Lastly, surface temperature data indicates that the green roof portion obtained the highest average temperature yet performed well in terms of heat resistance compared to other locations. These results provided the researcher valuable baseline information of the actual performance of a certain green roof in Metro Manila that could be vital in locally enhancing the system even further and for future studies.

Keywords: Green Roof, Thermal Analysis, Thermal Comfort, Thermal Performance

Procedia PDF Downloads 170

Authors: Yixuan Wang, A. C. Y. Wong, J. M. Y. Chiu, S. G. Cheung

Abstract:

After being released into the ocean, microplastics (MPs) are quickly colonized by microbes. The biofilm that forms on MPs alters their characteristics and perplexes users, including filter-feeders, some of whom choose to eat MPs that have biofilm. It has been proposed that filter feeders like mussels and other bivalves could serve as bioindicators of MP pollution. Mussels are considered selective feeders with particle sorting capability. Two sizes (27-32 µm and 90-106 µm), shapes (microspheres and microfibers), and types (polyethylene, polystyrene and polyester) of MPs were available for the green mussel, Perna viridis, at three concentrations (100 P/ml, 1000 P/ml and 10,000 P/ml). These MPs were incubated in the sea for 0, 3 or 14 days for biofilm development. The presence of the biofilm significantly affected the ingestion of MPs, and the mussels preferred MPs with biofilm, with a higher preference observed for biofilm with a longer incubation period. Additionally, the ingestion rate varied with the interaction between the concentration, size and form of MPs. The findings are discussed in relation to the possibility that mussels serve as MP bioindicators.

Keywords: marine miroplastics, biofilm, bioindicator, green mussel perna viridis

Procedia PDF Downloads 61

Authors: Sayyed Mohammed Rafi

Abstract:

Phytolith studies were carried out for the intrabasaltic bole beds occurring in the western part of the Deccan Volcanic Province. This preliminary study indicates the presence of multiform phytoliths both in red and green boles. Red bole indicates well preserved elongate phytoliths from Acanthaceae plants while bulky Bulliform phytoliths mainly from Pleioblastus/ Andropogonea/reeds plants. Degeneration of few phytoliths from red bole indicates either leaching/etching or some other activity that is responsible for such post-preservation conditions. Phytoliths from the green bole, however, seem to be well preserved as compared to those from the red bole. The phytoliths from green bole are mainly of Festucoid types (especially small square and rectangular types) indicating the presence of Chrysobalanaceae type of vegetation followed by elongate phytoliths from Acanthaceae plant types. The Multiform Trichomes seems to be derived from Panicoid/Andropogonoid/Burseraceae/Fabaceae while Bulliforms from Pleioblastus/Andropogonea/reeds. Presences of silicified woody elements from both red and green boles indicate the presence of dicotyledonous plants which could have been in the form of small shrubs. The degenerated phytoliths in red bole suggest leaching/etching or higher intensity of weathering suggesting the existence of well-drained conditions during its formation that enhanced the leaching activity while the presence of well-preserved phytoliths in green bole point towards the existence of damp and desiccated conditions during its formation. The prevalence of dry condition during red bole formation could suggest their formation under higher temperature as compared to green bole. Based on the phytolith analysis it is too early to comment on the palaeoclimates which could have prevailed during the bole bed formations. However a detailed micromorphological, as well as phytolith analysis of more samples, can throw light on the palaeoenvironmental conditions as well as the biological activity during their formation.

Keywords: Deccan volcanic province, intrabasaltic bole beds, palaeoclimate, phytoliths

Procedia PDF Downloads 241

Authors: Elsayed G. Zaki, Nora A. Hamad, Hadeel G. El-Shorbagy

Abstract:

The effect of watermelon rind extract as green inhibitors for the formation of calcium sulphate scale have been investigated using conductivity measurements concurrently with the scanning electron microscopy (SEM), and optical microscopic examinations. Mineral scales were deposited from the brine solution by cathodic polarization of the steel surface. The results show up that the anti-scaling property of the extracts could be attributed to the presence of citrulline. In solution, citrulline retards calcium sulphate precipitation via formation of a complex with the calcium cations. Thin, smooth and non adherent film formed over the steel surface, under cathodic polarization, by the deposition of the calcium- citrulline complex. The stability of the aqueous extracts with time was also investigated.

Keywords: anti-scaling, scale inhibitor, green extracts, water treatment

Procedia PDF Downloads 276

Authors: Ramana Reddy, Vijay Kothari

Abstract:

Aircraft provide a fast, reliable mode of transport with no comparable alternative for long distance travel. Throughout the years, technology improvements have been made to aircraft and engines to make them more fuel efficient. Air traffic continues to grow around the world and needs more aircrafts to accommodate such rapid growth. This has direct consequences on two of the most important environmental factors i.e. emissions and noise. Aviation contributes about 2% of global greenhouse gas emissions. Aviation emits a number of pollutants that alter the chemical composition of the atmosphere, changing its radiative balance and hence influencing the climate. In order to reduce or if possible eliminate potential harm to the environment and also make air travel efficient and economical, an environmentally beneficial concept called “Green Aviation System” is required. This is a structured frame work with elements like innovative technologies/tools in engineering design, manufacturing, airport and fleet operations.

Keywords: air traffic, environment, emissions, noise, green aviation system

Procedia PDF Downloads 457

Authors: Hadi Badri Ahmadi, Xuping Wang

Abstract:

Due to strict regulations and public awareness, corporations should develop policies to effectively decrease the negative environmental effects of their products and enhance their supply chain environmental sustainability. Assessment of environmental issues in the context of many industries has been studied in the previous literature. However, Iran cement industry has received less attention from researchers. Therefore, in this paper, we apply a Decision-Making Trial and Evaluation Laboratory (DEMATEL) approach to assess the relationships among green metrics of Iran cement industry supply chain under fuzzy environment. The study findings provide considerable insight for cement industry managers and experts in order to enhance the environmental sustainability of their supply chain and move towards sustainable development.

Keywords: green supply chain, DEMATEL, fuzzy set theory, environmental sustainability, sustainable development, cement industry

Procedia PDF Downloads 414

Authors: Fabrício José Piacente, Vanessa de Cillos Silva, Thiago Luiz Mello Melato

Abstract:

The construction industry has been demonstrating increased growth and importance in Brazil’s national economic development. This study aims to evaluate the financial performance of the leading companies in the construction sector in Brazil in the period from 2009 to 2012. An analysis is made of the capital structure, liquidity, and profitability of the six largest companies in the construction sector in Brazil: Brookfield, Cyrela, Gafisa, MRV, PDG and Rossi. The results are then compared with standard industry ratios. It was found that among the companies analyzed, MRV and Cyrela showed the best relative performance in the period under consideration.

Keywords: accounting ratios, construction, financial performance, Brazil

Procedia PDF Downloads 434

Authors: Aigin Bashti

Abstract:

Preparation of multicomponent reactions (MCRs) via a simple one-pot strategy is considered a novel procedure which has attracted a lot of interest from organic and medicinal chemists. Due to the great importance of phthalazide triones, it was decided to introduce a novel and cost-effective green procedure for the preparation of these derivatives. In this methodology, an efficient 4,4ʹ-Bipyridinium Dichloride Ordered Mesoporous Silica functionalized catalyst (BP-SBA-15) was utilized. The catalyst was characterized by X-ray diffraction analysis (XRD), field emission scanning electron microscopy (FESEM), transmission electron microscopy (TEM), thermo-gravimetric analysis (TGA), and Fourier-transform infrared spectroscopy (FT-IR) analysis. In conclusion, it should be mentioned that this methodology has some advantages, including short reaction time, high yield of the products, recyclable catalyst, green procedure, and facile work-up procedure. The catalyst was successfully utilized for the one-pot preparation of various phthalazinetrione derivatives.

Keywords: dimedone, green procedure, multicomponent reactions, phthalhydrazide

Procedia PDF Downloads 99

Authors: Jian Gu, Sea-Hoon Lee, Jun-Seop Kim

Abstract:

SiC particulate-reinforced SiC ceramic composites (SiCp/SiC) were successfully fabricated using polymer impregnation and pyrolysis (PIP) method. The effects of green density, infiltrated method, pyrolytic temperature, and heating rate on the densification behavior of the composites were investigated. SiCp/SiC particulate reinforced composites with high relative density up to 88.06% were fabricated after 4 PIP cycles using SiC pellets with high green density. The pellets were prepared by drying 62-70 vol.% aqueous SiC slurries, and the maximum relative density of the pellets was 75.5%. The hardness of the as-fabricated SiCp/SiCs was 21.05 GPa after 4 PIP cycles, which value increased to 23.99 GPa after a heat treatment at 2000℃. Excellent mechanical properties, thermal stability, and short processing time render the SiCp/SiC composite as a challenging candidate for the high-temperature application.

Keywords: high green density, mechanical property, polymer impregnation and pyrolysis, structural application

Procedia PDF Downloads 140

Authors: Aman Ullah

Abstract:

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

Procedia PDF Downloads 108

Authors: Nunuy Nuraeni, Vera Amalia Lestari, Atri Laranova, Viena Nissa Mien Fadhillah, Mutia, Muhammad Ikhlas Abdian Putra

Abstract:

Introduction: Obesity is a common disease with high prevalence especially in developing countries including Indonesia. The obesitygenic lifestyle such as excessive intake of food, sedentary lifestyle is the major environmental etiologies of obesity. Obesity is also as one of burden disease with high morbidity due to its complication, such as diabetes mellitus and hypertension. The objective of this literature review is to know how the Epigallocathecin-3-Gallate of Green tea or Camellia sinensis effect as anti-obesity agent and reduce the complication of obesity. Material and Methods: This study based on the secondary data analysis complemented by primary data collection from several journal and textbook. We identified the effect of Epigallocathecin-3-Gallate of Green tea or Camellia sinensis as adjuvant therapy for management obesity and to prevent the complications of obesity. Results: Based on the result, Green tea or Camellia sinensis contain Epigallocathecin-3-Gallate (EGCG) that has anti-obesity effect such as induce apoptosis, inhibit adipogenesis, increasing lipolytic activity, increasing fat oxidation and thermogenesis. Discussion: EGCG are naturally distributed in green tea, that contains a biological activity that has a potential effect to treat obesity. Conclusion: EGCG are capable to treat obesity. By consuming EGCG can prevent obesity in normal health person and prevent complication in patient with obesity.

Keywords: adjuvant therapy, anti-obesity effect, complication, epigallocathecin-3-gallate, obesity

Procedia PDF Downloads 280

Authors: Nasibeh Azizi Khereshki

Abstract:

Olive leaf (OL) extract as a green reductant agent was utilized for the biogenic synthesis of silver nanoparticles (Ag NPs) for the first time in this study, and then its performance was evaluated for colorimetric detection of Fe3+ in different media. Some analytical methods were used to characterize the nanosensor. The effective sensing parameters were optimized by central composite design (CCD) combined with response surface methodology (RSM) application. Then, the prepared material's applicability in antibacterial and optical chemical sensing for naked-eye detection of Fe3+ ions in aqueous solutions were evaluated. Furthermore, OL-Ag NPs-loaded paper strips were successfully applied to the colorimetric visualization of Fe3+. The colorimetric probe based on OL-AgNPs illustrated excellent selectivity and sensitivity towards Fe3+ ions, with LOD and LOQ of 0.81 μM and 2.7 μM, respectively. In addition, the developed method was applied to detect Fe3+ ions in real water samples and validated with a 95% confidence level against a reference spectroscopic method.

Keywords: Ag NPs, colorimetric detection, Fe(III) ions, green synthesis, olive leaves

Procedia PDF Downloads 80

Authors: Yousef Rostami Gharainy

Abstract:

We look at the late financial exhibitions of China and India utilizing a simple growth accounting framework that creates assessments of the commitment of work, capital, training, and aggregate variable profitability for the three parts of agribusiness, industry, and administrations and in addition for the total economy. Our examination consolidates late information updates in both nations and incorporates broad examination of the basic information arrangement. The development records demonstrate a generally square with division in each nation between the commitments of capital gathering and TFP to development in yield every specialist over the period 1980-2007, and an increasing speed of development when the period is separated at 1993. Be that as it may, the size of yield development in China is generally twofold that of India at the total level, and additionally higher in each of the three segments in both sub-periods. In China the post-1993 increasing speed was amassed generally in industry, which contributed about 61 percent of China’s total efficiency development. Interestingly, 48 percent of the development in India in the second sub-period came in administrations. Reallocation of specialists from farming to industry and administrations has contributed 1.3 rate focuses to efficiency development in every nation.

Keywords: China, India, growth accounting framework, work, capital, training, aggregate variable profitability

Procedia PDF Downloads 297

Authors: Hai-Hong Gu, Yan-Jun Ai, Zheng Zhou

Abstract:

Vanadium and titanium are rare metals with superior properties and are important resources in aerospace, aviation, and military. The vanadium/titanium magnetite are mostly ultra-lean ores, and a large number of tailings has been produced in the exploitation process. The tailings are characterized by loose structure, poor nutrient, complex composition and high trace metal contents. Returning green manure has been shown to not only increase plant biomass and soil nutrients but also change the bioavailability of trace metals and the microbial community structure. Fungi play an important role in decomposing organic matter and increasing soil fertility, and the application of organic matter also affects the community structure of fungi. The effects of green manure plants, alfalfa (Medicago sativa L.), returned to the tailings in situ on community structure of fungi, nutrients and bioavailability of trace metals in vanadium/titanium magnetite tailings were investigated in a pot experiment. The results showed that the fungal community diversity and richness were increase after alfalfa green manure returned in situ. The dominant phyla of the fungal community were Ascomycota, Basidiomycota and Ciliophora, especially, the phyla Ciliophora was rare in ordinary soil, but had been found to be the dominant phyla in tailings. Meanwhile, the nutrient properties and various trace metals may shape the microbial communities by affecting the abundance of fungi. It was found that the plant growth was stimulated and the available N and organic C were significantly improved in the vanadium/titanium magnetite tailing with the long-term returning of alfalfa green manure. Moreover, the DTPA-TEA extractable Cd and Zn concentrations in the vanadium/titanium magnetite tailing were reduced by 7.72%~23.8% and 8.02%~24.4%, respectively, compared with those in the non-returning treatment. The above results suggest that the returning of alfalfa green manure could be a potential approach to improve fungal community structure and restore mine tailing ecosystem.

Keywords: fungal community, green manure returning, vanadium/titanium magnet tailings, trace metals

Procedia PDF Downloads 71

Authors: Bita Mashayekhi, Farzaneh Jalali, Alemeh Yazdanian

Abstract:

This study contributes to identifying the corporate governance indices in previous researches by using content analysis on relevant papers published in 20 top accounting journals according to Google Scholar ranking, dated from 1990 to 2016. For this purpose, 65 papers are scrutinized deeply, and the concepts of corporate governance are coded and categorized. Then extracted indices are clustered into 10 and 51 categories and subcategories, respectively; and their frequencies are determined. Results show that the board of directors’ characteristics is employed more frequently in reviewed papers, and the board of directors’ independency is the most frequent index within the 97 percent of our sample. Duality, board size, and ownership structure have more frequencies in comparison with other extracted corporate governance indices.

Keywords: corporate governance, content analysis, corporate governance index, top accounting journals

Procedia PDF Downloads 354

Authors: Seyed Mehrzad Pahlavani, Mozaffar Haji Jafari Anaraki, Sayma Mohammadi

Abstract:

A total of 34700 day-old broilers were exposed to green, blue and yellow light using a light-emitting diode system for 6 weeks to investigate the effects of light wave length on antibody responses to Newcastle disease by HI test and the correlation with ELISA. 3 poultry house broiler farms with the same conditions was selected and the lightening system of each was set according to the requirement. Blood samples were taken from 20 chicks on days 1, 24 and 46 and the Newcastle virus specific antibody was titered in serum using HI an ELISA test. On day 24, the probability value of more than 0/05 was observed in HI and ELISA tests of all groups while at the end of breeding period, the average HI serum antibody titer was more in the green light than the yellow one while the blue light was not significantly different from both. At the last titration, the green light has got the highest titer of Newcastle antibodies. There were no significant differences of Newcastle antibody titers between all groups and ages in broiler pullets in ELISA. According to the sampling and analysis of HI and ELISA serum tests, there were no significant relationships between all broiler pullets breeding in green, blue and yellow light on days 24 and 46 and the P-value was more than 0/05. It is suggested that the monochromatic light is effective on broilers immunity against Newcastle disease.

Keywords: monochromatic light, Newcastle disease, HI test, ELISA test

Procedia PDF Downloads 658

Authors: Adeleh Moshtaghi Zonouz, Issa Eskandari

Abstract:

A simple, efficient, and green one-pot, four-component synthesis of highly substituted polyhydronaphthalenes in aqueous media is described. The method has such advantages as short reaction times, high yields, mild reaction conditions, operational simplicity and environmentally benign.

Keywords: polyhydronaphthalene, 2, 6-dicyanoanilines, multi-component reaction, aqueous media

Procedia PDF Downloads 378

Authors: I Putu Deny Arthawan Sugih Prabowo, Eko Nugroho, Rudy Hartanto

Abstract:

Known, Green IT is a concept about how to use the technology (IT) wisely, efficiently, and environmentally. However, it exists as the consequence of the rapid-growth of the technology (especially IT) currently. Not only for the environments, the usage of Green IT applications, e.g. Cloud Computing (Cloud Storage) and E-Money (E-Cash), also gives its benefits for the organizational business strategy (especially the organizational product/service strategy) in order to gain the organizational competitive advantage (to be the market leader). This paper takes the case at E-Money as a Value-Added Services (VAS) of a telecommunication firm (company) in Indonesia which it also competes with the competitors’ similar product (service). Although it has been a popular telecommunication firm’s product/service, but its strategic values for the organization (firm) is still unknown, and therefore, the aim of this paper is for analyzing its strategic values for gaining the organizational competitive advantage. However, in this paper, its strategic value analysis is viewed by how to assess (consider) its strategic benefits and also manage the challenges or risks of its implementation at the organization as an organizational product/service. Then the paper uses a research model for investigating the influences of both perceived risks and the organizational cultures to the usage of Green IT Application at the organization and also both the usage of Green IT Application at the organization and the threats-challenges of the organizational products/services to the competitive advantage of the organizational products/services. However, the paper uses the quantitative research method (collecting the information from the field respondents by using the research questionnaires) and then, the primary data is analyzed by both descriptive and inferential statistics. Also in this paper, SmartPLS is used for analyzing the primary data by the quantitative research method. Besides using the quantitative research method, the paper also uses the qualitative research method, such as interviewing the field respondent and/or directly field observation, for deeply confirming the quantitative research method’s analysis results at the certain domain, e.g. both organizational cultures and internal processes that support the usage of Green IT applications for the organizational product/service (E-Money in this paper case). However, the paper is still at an infant stage of in-progress research. Then the paper’s results may be used as a reference for the organization (firm or company) in developing the organizational business strategies, especially about the organizational product/service that relates to Green IT applications. Besides it, the paper may also be the future study, e.g. the influence of knowledge transfer about E-Money and/or other Green IT application-based products/services to the organizational service performance that relates to the product (service) in order to gain the competitive advantage.

Keywords: Green IT, competitive advantage, strategic value, organization (firm or company), organizational product (service)

Procedia PDF Downloads 307

Authors: Jia-Jin He, Tzu-Yuan Stessa Chao

Abstract:

It is generally accepted that community residents with abundant open space have better health status on average, and thus more and more cities around the world began their pursuit of the greatest possible amount of green space within urban areas through urban planning approach. Nevertheless, only a few studies managed to provide empirical evidence regarding the actual relationship between 'providing' green space and 'improving' human health at city level. There is also lack of evidence of direct positive improvement of health by increasing the amount of green space. For urban planning professional, it is important to understand citizens’ usage behaviour towards green space as a critical evidence for future planning and design strategies. There is a research need to further investigate the amount of green space, user behaviour of green spaces and the health outcome of urban dwellers. To this end, we would like to find out other important factors for urban dwellers’ usage behaviours of green spaces. 'Average green spaces per person' is one of the National well-being Indicators in Taiwan as in many other countries. Through our preliminary research, we collected and analyzed the official data of planned open space coverages, average life expectancy, exercise frequency and obesity ratio in all cities of Taiwan. The study result indicates an interesting finding that Kaohsiung city, the second largest city in Taiwan, tells a completely different story. Citizens in Kaosiung city have more open spaces than any other city through urban planning, yet have relatively unhealthy condition in contrary. Whether it pointed out that the amount of the open spaces per person has would not direct to the health outcome. Therefore, the pre-established view which states that open spaces must have positive effects on human health should be examined more prudently. Hence, this paper intends to explore the relationship between user behaviour of open spaces and citizens’ health conditions by critically analyzing past related literature and collecting selective data from government health database in 2015. We also take Kaohsiung city, as a case study area to conduct statistical analysis first followed by questionnaire survey to gain a better understanding. Finally, we aim to feedback our findings to the current planning system in Taiwan for better health promotion urbanized areas.

Keywords: open spaces, urban planning systems, healthy cities, health outcomes

Procedia PDF Downloads 166

Authors: Saeed Mohammadirad

Abstract:

During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

Procedia PDF Downloads 409

Authors: Ica Wulansari

Abstract:

Today, globalization encourages the global culture acceleration in the middle of accelerated industrialization that leads to the transformation of consumption pattern. Consumption is not only considered as a need but also lifestyle, moreover, plays a role as an ideology supported by global shopping system. This paper is aimed at analyzing how global society directed to support sustainability consumption, this is line with Sustainable Development Goals (SDGs) that prioritise sustainable program for environmental preservation to cope with economic growth impact. The paper applies qualitative method to analyze through literature studies. As a result, we attempt to discuss the relationship of various concepts among globalization, consumption, and risk society that produce green capitalism. There are three points related with green capitalism: Sustainable agenda, political ecology, and sustainable commodities that show sustainable consumption pattern supported by Capitalism. Sustainability consumption system is an ideal instrument to be implemented, nevertheless, this is not only solely a modernity of ecology politics to hidden Capitalist`s interest.

Keywords: consumption, sustainability, capitalist, environmental

Procedia PDF Downloads 299

Authors: Mohammed Buhaya

Abstract:

Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.

Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines

Procedia PDF Downloads 168

Authors: Tayyab Ahmad, Gerard Healey

Abstract:

Sustainability in built environment sector is subject to many development constraints. Building projects are developed under different requirements of deliverables which makes each project unique. For an owner organization, i.e., a higher-education institution, involved in a significant building stock, it is important to prioritize some of the sustainability initiatives over the others in order to align the sustainable building development with organizational goals. The point-based green building rating tools i.e. Green Star, LEED, BREEAM are becoming increasingly popular and are well-acknowledged worldwide for verifying a sustainable development. It is imperative to synthesize a multi-criteria decision-making tool that can capitalize on the point-based methodology of rating systems while customizing the sustainable development of building projects according to the individual requirements and constraints of the client organization. A multi-criteria decision-making tool for the University of Melbourne is developed that builds on the action-learning and experience of implementing Green Buildings at the University of Melbourne. The tool evaluates the different sustainable building initiatives based on the framework of Green Star rating tool of Green Building Council of Australia. For each different sustainability initiative the decision-making tool makes an assessment based on at least five performance criteria including the ease with which a sustainability initiative can be achieved and the potential of a sustainability initiative to enhance project objectives, reduce life-cycle costs, enhance University’s reputation, and increase the confidence in quality construction. The use of a weighted aggregation mathematical model in the proposed tool can have a considerable role in the decision-making process of a Green Building project by indexing the Green Building initiatives in terms of organizational priorities. The index value of each initiative will be based on its alignment with some of the key performance criteria. The usefulness of the decision-making tool is validated by conducting structured interviews with some of the key stakeholders involved in the development of sustainable building projects at the University of Melbourne. The proposed tool is realized to help a client organization in deciding that within limited resources which sustainability initiatives and practices are more important to be pursued than others.

Keywords: higher education institution, multi-criteria decision-making tool, organizational values, prioritizing sustainability initiatives, weighted aggregation model

Procedia PDF Downloads 234

Authors: Naruemon Prapasuwannakul, Supitcha Boonchai, Nawapat Pengpengpit

Abstract:

The aim of this study was to determine physicochemical and sensory properties of germinated brown rice ice cream as affected by replacement of cream, milk, stabilizer, and emulsifier with green coconut pulp. Five different formulations of ice cream were performed. Regular formulation of ice cream consisted of GBR juice, milk cream, milk powder, stabilizer, emulsifier, sucrose and salt. Replacing of cream, milk, stabilizer, and emulsifier with coconut pulp resulted in an increase in viscosity and overrun, but a decrease in hardness, melting rate, lightness (l*) and redness (a*). However, there was no significant difference among all formulations on any sensory attributes. The results also showed that the ice cream with replacement of coconut pulp contained less fat and protein than those of the regular ice cream. The findings suggested that green coconut pulp can be used as alternative ingredient to replace fat, milk stabilizer and emulsifier even in a high carbohydrate ice cream formulation.

Keywords: ice cream, germinated brown rice, coconut pulp, milk, cream

Procedia PDF Downloads 227

Authors: Kang-Hsien Li

Abstract:

Along with global industries in using technology to enhance the application, make the study drawn more close to the people’s behavior and produce data analysis, extended out from the mental accounting of prospect theory, this paper provides the marketing and financial applications in the field of exploration and discussions with the future. For the foreseeable future, the payment behavior depends on the form of currency, which affects a variety of product types on the marketing of marketing strategy to provide diverse payment methods to enhance the overall sales performance. This not only affects people's consumption also affects people's investments. Credit card, PayPal, Apple pay, Bitcoin and any other with advances in technology and other emerging payment instruments, began to affect people for the value and the concept of money. Such as the planning of national social welfare policies, monetary and financial regulators and regulators. The expansion can be expected to discuss marketing and finance-related mental problems at the same time, recent studies reflect two different ideas, the first idea is that individuals affected by situational frames, not broad impact at the event level, affected by the people basically mental, second idea is that when an individual event affects a broader range, and majority of people will choose the same at the time that the rational choice. That are applied to practical application of marketing, at the same time provide an explanation in the financial market under the anomalies, due to the financial markets has varied investment products and different market participants, that also highlights these two points. It would provide in-depth description of humanity's mental. Certainly, about discuss mental accounting aspects, while artificial intelligence application development, although people would be able to reduce prejudice decisions, that will also lead to more discussion on the economic and marketing strategy.

Keywords: mental accounting, behavior economics, consumer behaviors, decision-making

Procedia PDF Downloads 453

Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

Abstract:

In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

Procedia PDF Downloads 243

Authors: H. El-Messiry, M. El-Zainy, D. Ghazy

Abstract:

Diabetes is a metabolic disease that results in a variety of oral health complications. Green tea is a natural antioxidant proved to have powerful effects against diabetes. The aim of this study was to compare between the effect of insulin and green tea on the Parotid gland of streptozotocin induced diabetic Albino rats by using light and transmission electron microscopy. Forty male Albino rats were divided into control group and diabetic groups. The diabetic group received a single injection of 40 mg/kg of streptozotocin intra-peritoneal under anesthesia and was further subdivided into three subgroups: The diabetic untreated subgroup which was untreated for two weeks, the insulin treated subgroup which has received insulin subcutaneously in a daily dose of 5 IU/kg body weight/day for two weeks and a green tea treated subgroup received a daily dose of 1 ml/ 100 gm body weight intragastrically for two weeks. Rats were terminated and parotid glands were dissected and processed for light and transmission electron microscopic examination. Histological examination of the diabetic untreated subgroup revealed acinar cells with pyknotic and hyperchromatic nuclei with cytoplasmic vacuolations. Ultrastructurally, acinar cells showed nuclear pleomorphism, dilated rough endoplasmic reticulum and swollen mitochondria with damaged cristae. Inflammatory cell infiltration was detected both histologically and ultrastructurally. Ducts showed signs of degeneration with loss of their normal outline and stagnated secretion within the lumen. However, insulin and green tea treated subgroups showed minimal degenerative damage and were almost similar to the control with minimal changes. Treatment of the parotid gland of the streptozotocin induced diabetic rats with GT was closely comparable to the traditional insulin therapy in reducing signs of histological and ultrastructural damage.

Keywords: diabetes, green tea, insulin, parotid

Procedia PDF Downloads 177

Authors: George Clifford Yamson

Abstract:

As institutions across the world become more focused on sustainability, academic libraries are considering ways to reduce their environmental impact. One strategy is the use of sustainable online services, which can reduce the need for physical materials and transportation. This study aims to analyze the effectiveness of sustainable online services in reducing the environmental impact of academic libraries. Using a mixed-methods approach, the survey will be used to solicit information from library staff and users to gather data on their attitudes towards sustainable online services and their usage patterns. A comparative analysis will be conducted on the costs of traditional library services versus sustainable online services. The findings of this study will contribute to the growing body of literature on green academic libraries and provide insights into the potential of sustainable online services to reduce the environmental impact of academic libraries.

Keywords: sustainability, environmental sustainability, academic libraries, green printing, green copying, online services

Procedia PDF Downloads 81

Authors: Alonso-Cañadas J., Galán-Valdivieso F., Saraite-Sariene L., García-Tabuyo M., Alonso-Morales N.

Abstract:

Green Public Procurement (GPP) has recently gained attention in the academic and policy arenas since climate change has shown the need to be addressed by both private companies and public entities. Such growing interest motivates this article, aiming to explore the most influential journals, publishers, categories, and topics, as well as the recent trends and future research lines in GPP. Based on the Web of Science database, 578 articles from 2004 to February 2022 devoted to GPP are analyzed using Bibliometrix, an R-tool to perform bibliometric analysis, and Google’s Big Query and Data Studio. This article introduces a variety of findings. First, the most influential journals by far are “Journal of Cleaner Production” and “Sustainability,” differing in that the latter is open access while the former publishes via traditional subscription. This result also occurs regarding the main publishers (Elsevier and MDPI). These features lead us to split the sample into open-access journals and traditional journals to deepen into the similarities and differences between them, confirming that traditional journals exhibit a higher degree of influence in the literature than their open-access counterparts in terms of the number of documents, number of citations and impact (according to the H index). Second, this research also highlights the recent emergence of green-related terms (sustainable, environment) and, parallelly, the increase in categorizing GPP papers in “green” WoS categories, particularly since 2019. Finally, a number of related topics are emerging and will lead the research, such as food security, infrastructures, and implementation barriers of GPP.

Keywords: bibliometric analysis, green public procurement, open access, traditional journals

Procedia PDF Downloads 106