Search results for: green accounting
2227 Carbon Di Oxide Sequestration by Freshwater Microalgae Isolated from River Noyyal, India and Its Biomass for Biofuel Production
Authors: K. R. Mohanapriya, D. Geetharamani
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In last few decades, global atmospheric concentrations of green house gases have been frequently increased because of carbon di oxide (CO2) emission from combustion of fossil fuels. This green house gas emission leads to global warming. In order to reduce green house gas emission, cultivation of microalgae has received attention due to their feasibility of CO2 sequestration. Microalgae can grow and multiply in short period because of their photosynthetic simple unicellular structures and can grow using water unsuitable for human consumption with nutrients that are available at low cost. In the present study, freshwater microalgae were isolated from Noyyal river in Coimbatore, Tamil Nadu, India. The isolated strains were screened for CO2 sequestration potential. The efficient isolate namely Klebsormidium sp was subjected to further study. Quantitative determination of CO2 sequestration potential of the isolate under study has been done. The biomass of the isolate thus obtained was subjected to triglyceride and fatty acid analysis to study the potential application of the isolate for biodiesel production.Keywords: CO2 sequestration, freshwater microalgae, Klebsormidium sp, biodiesel
Procedia PDF Downloads 3872226 Green Electrochemical Nitration of Bioactive Compounds: Biological Evaluation with Molecular Modelling
Authors: Sara Torabi, Sadegh Khazalpour, Mahdi Jamshidi
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Nitro aromatic compounds are valuable materials because of their applications in the preparation of chemical intermediates for the synthesis of dyes, plastics, perfumes, energetic materials, and pharmaceuticals. Chemical and electrochemical procedures are reported for nitration of aromatic compounds. Flavonoid derivatives are present in many vegetables and fruits and are constituent of many common pharmaceuticals and dietary supplements. Electrochemistry provides very versatile means for the electrosynthesis, mechanistic and kinetic studies. To the best of our knowledge, and despite the importance of these compounds in numerous scientific fields, there are no reports on the electrochemical nitration of Quercetin derivatives. Herein, we describe a green electrochemical synthesis of a nitro compound. In this work, electrochemical oxidation of Quercetin has been studied in the presence of nitrite ion as a nucleophile in acetate buffer solution (c = 0.2 M, pH = 6.0), by means of cyclic voltammetry and controlled-potential coulometry. The results indicate the participation of produced o-benzoquinones in Michael reaction with nitrite ion (in the divided cell) to form the corresponding nitro diol (EC mechanism). The purity of product and characterization was done using ¹H NMR, ¹³C NMR, FTIR spectroscopic techniques. The presented strategies use a water/ethanol mixture as solvent. Ethanol as cosolvent was also used in the previous studies because of its low cost, safety, easy availability, recyclability, bioproductability, and biodegradability. These strategies represent a one-pot and facile process for the synthesis of nitro compound in high yield and purity under green conditions.Keywords: electrochemical synthesis, green chemistry, cyclic voltammetry, molecular docking
Procedia PDF Downloads 1462225 Green Space and Their Possibilities of Enhancing Urban Life in Dhaka City, Bangladesh
Authors: Ummeh Saika, Toshio Kikuchi
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Population growth and urbanization is a global phenomenon. As the rapid progress of technology, many cities in the international community are facing serious problems of urbanization. There is no doubt that the urbanization will proceed to have significant impact on the ecology, economy and society at local, regional, and global levels. The inhabitants of Dhaka city suffer from lack of proper urban facilities. The green spaces are needed for different functional and leisure activities of the urban dwellers. Again growing densification, a number of green space are transferred into open space in the Dhaka city. As a result greenery of the city's decreases gradually. Moreover, the existing green space is frequently threatened by encroachment. The role of green space, both at community and city level, is important to improve the natural environment and social ties for future generations. Therefore, it seems that the green space needs to be more effective for public interaction. The main objective of this study is to address the effectiveness of urban green space (Urban Park) of Dhaka City. Two approaches are selected to fulfill the study. Firstly, analyze the long-term spatial changes of urban green space using GIS and secondly, investigate the relationship of urban park network with physical and social environment. The case study site covers eight urban parks of Dhaka metropolitan area of Bangladesh. Two aspects (Physical and Social) are applied for this study. For physical aspect, satellite images and aerial photos of different years are used to find out the changes of urban parks. And for social aspect, methods are used as questionnaire survey, interview, observation, photographs, sketch and previous information of parks to analyze about the social environment of parks. After calculation of all data by descriptive statistics, result is shown by maps using GIS. According to physical size, parks of Dhaka city are classified into four types: Small, Medium, Large and Extra Large parks. The observed result showed that the physical and social environment of urban parks varies with their size. In small size parks physical environment is moderate by newly tree plantation and area expansion. However, in medium size parks physical environment are poor, example- tree decrease, exposed soil increase. On the other hand, physical environment of large size and extra large size parks are in good condition, because of plenty of vegetation and well management. Again based on social environment, in small size parks people mainly come from surroundings area and mainly used as waiting place. In medium-size parks, people come to attend various occasion from different places. In large size and extra large size parks, people come from every part of the city area for tourism purpose. Urban parks are important source of green space. Its influence both physical and social environment of urban area. Nowadays green space area gradually decreases and transfer into open space. The consequence of this research reveals that changes of urban parks influence both physical and social environment and also impact on urban life.Keywords: physical environment, social environment, urban life, urban parks
Procedia PDF Downloads 4302224 Green Synthesis of Silver Nanoparticles from Citrus aurantium Aqueous Pollen Extract and Their Antibacterial Activity
Authors: Mohammad Ali Karimi, Hossein Tavallali, Abdolhamid Hatefi-Mehrjardi
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Pollen extract of in vitro plants raised of Citrus aurantium as reducer and stabilizer was assessed for the green synthesis of silver nanoparticles (AgNPs). The synthesis of AgNPs was performed at room temperature assisting in solutions by reduction takes place rapidly for 10 min. Surface plasmon resonance (SPR) peaks in UV–Vis spectra indicated the formation of polydispersive AgNPs. Silver ions concentration, pH, temperature and reaction time were optimized in the synthesis of AgNPs. The nanoparticles obtained were characterized by UV-Vis spectrophotometer, transmission electron microscopy (TEM). X-ray diffraction (XRD) and Fourier transform infrared (FTIR) spectroscopy techniques. The synthesized AgNPs were mostly spherical in shape with an average size of 15 nm. XRD study shows that the AgNPs are crystalline in nature with face-centered cubic (fcc) geometry. It shows the significant antibacterial efficacy against Gram-positive (Staphylococcus aureus) and Gram-negative bacteria (Escherichia coli) by disk diffusion method using Mueller-Hinton Agar.Keywords: green synthesis, Citrus aurantium, silver nanoparticles, antibacterial activity
Procedia PDF Downloads 2872223 Riverine Urban Heritage: A Basis for Green Infrastructure
Authors: Ioanna H. Lioliou, Despoina D. Zavraka
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The radical reformation that Greek urban space, has undergone over the last century, due to the socio-historical developments, technological development and political–geographic factors, has left its imprint on the urban landscape. While the big cities struggle to regain urban landscape balance, small towns are considered to offer high quality lifescapes, ensuring sustainable development potential. However, their unplanned urbanization process led to the loss of significant areas of nature, lack of essential infrastructure, chaotic built environment, incompatible land uses and urban cohesiveness. Natural environment reference points, such as springs, streams, rivers, forests, suburban greenbelts, and etc.; seems to be detached from urban space, while the public, open and green spaces, unequally distributed in the built environment, they are no longer able to offer a complete experience of nature in the city. This study focuses on Greek mainland, a small town Elassona, and aims to restore spatial coherence between the city’s homonymous river and its urban space surroundings. The existence of a linear aquatic ecosystem, is considered a precious greenway, also referred as blueway, able to initiate natural penetrations and ecosystems empowering. The integration of disconnected natural ecosystems forms the basis of a strategic intervention scheme, where the river becomes the urban integration tool / feature, constituting the main urban corridor and an indispensible part of a wider green network that connects open and green spaces, ensuring the function of all the established networks (transportation, commercial, social) of the town. The proposed intervention, introduces a green network highlighting the old stone bridge at the ‘entrance’ of the river in the town and expanding throughout the town with strategic uses and activities, providing accessibility for all the users. The methodology used, is based on the collection of design tools used in related urban river-design interventions around the world. The reinstallation/reactivation of the balance between natural and urban landscape, besides the environmental benefits, contributes decisively to the illustration/projection of urban green identity and re-enhancement of the quality of lifescape qualities and social interaction.Keywords: green network, rehabilitation scheme, urban landscape, urban streams
Procedia PDF Downloads 2812222 The Development of Assessment Criteria Framework for Sustainable Healthcare Buildings in China
Authors: Chenyao Shen, Jie Shen
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The rating system provides an effective framework for assessing building environmental performance and integrating sustainable development into building and construction processes; as it can be used as a design tool by developing appropriate sustainable design strategies and determining performance measures to guide the sustainable design and decision-making processes. Healthcare buildings are resource (water, energy, etc.) intensive. To maintain high-cost operations and complex medical facilities, they require a great deal of hazardous and non-hazardous materials, stringent control of environmental parameters, and are responsible for producing polluting emission. Compared with other types of buildings, the impact of healthcare buildings on the full cycle of the environment is particularly large. With broad recognition among designers and operators that energy use can be reduced substantially, many countries have set up their own green rating systems for healthcare buildings. There are four main green healthcare building evaluation systems widely acknowledged in the world - Green Guide for Health Care (GGHC), which was jointly organized by the United States HCWH and CMPBS in 2003; BREEAM Healthcare, issued by the British Academy of Building Research (BRE) in 2008; the Green Star-Healthcare v1 tool, released by the Green Building Council of Australia (GBCA) in 2009; and LEED Healthcare 2009, released by the United States Green Building Council (USGBC) in 2011. In addition, the German Association of Sustainable Building (DGNB) has also been developing the German Sustainable Building Evaluation Criteria (DGNB HC). In China, more and more scholars and policy makers have recognized the importance of assessment of sustainable development, and have adapted some tools and frameworks. China’s first comprehensive assessment standard for green building (the GBTs) was issued in 2006 (lately updated in 2014), promoting sustainability in the built-environment and raise awareness of environmental issues among architects, engineers, contractors as well as the public. However, healthcare building was not involved in the evaluation system of GBTs because of its complex medical procedures, strict requirements of indoor/outdoor environment and energy consumption of various functional rooms. Learn from advanced experience of GGHC, BREEAM, and LEED HC above, China’s first assessment criteria for green hospital/healthcare buildings was finally released in December 2015. Combined with both quantitative and qualitative assessment criteria, the standard highlight the differences between healthcare and other public buildings in meeting the functional needs for medical facilities and special groups. This paper has focused on the assessment criteria framework for sustainable healthcare buildings, for which the comparison of different rating systems is rather essential. Descriptive analysis is conducted together with the cross-matrix analysis to reveal rich information on green assessment criteria in a coherent manner. The research intends to know whether the green elements for healthcare buildings in China are different from those conducted in other countries, and how to improve its assessment criteria framework.Keywords: assessment criteria framework, green building design, healthcare building, building performance rating tool
Procedia PDF Downloads 1472221 Investigation on Hydration Mechanism of Eco-Friendly Concrete
Authors: Aliakbar Sayadi, Thomas Neitzert, Charles Clifton
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The hydration process of a green concrete with differences on fly ash and the poly-lactic acid ratio was investigated using electrical resistivity measurement. The results show that the hydration process of proposed concrete was significantly different with concrete containing petroleum aggregate. Moreover, a microstructure analysis corresponding to each hydration stage is conducted with scanning microscope for ploy-lactic acid and expanded polystyrene concrete. In addition, specific equations using the variables of this study were developed to understand and predict the relationship between setting time and resistivity development of proposed concrete containing eco-friendly aggregate.Keywords: green concrete, SEM, hydration mechanism, eco-friendly aggregate
Procedia PDF Downloads 3262220 Study of Storms on the Javits Center Green Roof
Authors: Alexander Cho, Harsho Sanyal, Joseph Cataldo
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A quantitative analysis of the different variables on both the South and North green roofs of the Jacob K. Javits Convention Center was taken to find mathematical relationships between net radiation and evapotranspiration (ET), average outside temperature, and the lysimeter weight. Groups of datasets were analyzed, and the relationships were plotted on linear and semi-log graphs to find consistent relationships. Antecedent conditions for each rainstorm were also recorded and plotted against the volumetric water difference within the lysimeter. The first relation was the inverse parabolic relationship between the lysimeter weight and the net radiation and ET. The peaks and valleys of the lysimeter weight corresponded to valleys and peaks in the net radiation and ET respectively, with the 8/22/15 and 1/22/16 datasets showing this trend. The U-shaped and inverse U-shaped plots of the two variables coincided, indicating an inverse relationship between the two variables. Cross variable relationships were examined through graphs with lysimeter weight as the dependent variable on the y-axis. 10 out of 16 of the plots of lysimeter weight vs. outside temperature plots had R² values > 0.9. Antecedent conditions were also recorded for rainstorms, categorized by the amount of precipitation accumulating during the storm. Plotted against the change in the volumetric water weight difference within the lysimeter, a logarithmic regression was found with large R² values. The datasets were compared using the Mann Whitney U-test to see if the datasets were statistically different, using a significance level of 5%; all datasets compared showed a U test statistic value, proving the null hypothesis of the datasets being different from being true.Keywords: green roof, green infrastructure, Javits Center, evapotranspiration, net radiation, lysimeter
Procedia PDF Downloads 1152219 Developing a Framework to Aid Sustainable Assessment in Indian Buildings
Authors: P. Amarnath, Albert Thomas
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Buildings qualify to be the major consumer of energy and resources thereby urging the designers, architects and policy makers to place a great deal of effort in achieving and implementing sustainable building strategies in construction. Green building rating systems help a great deal in this by measuring the effectiveness of these strategies along with the escalation of building performance in social, environmental and economic perspective, and construct new sustainable buildings. However, for a country like India, enormous population and its rapid rate of growth impose an increasing burden on the country's limited and continuously degrading natural resource base, which also includes the land available for construction. In general, the number of sustainable rated buildings in India is very minimal primarily due to the complexity and obstinate nature of the assessment systems/regulations that restrict the stakeholders and designers in proper implementation and utilization of these rating systems. This paper aims to introduce a data driven and user-friendly framework which cross compares the present prominent green building rating systems such as LEED, BREEAM, and GRIHA and subsequently help the users to rate their proposed building design as per the regulations of these assessment frameworks. This framework is validated using the input data collected from green buildings constructed globally. The proposed system has prospects to encourage the users to test the efficiency of various sustainable construction practices and thereby promote more sustainable buildings in the country.Keywords: BREEAM, GRIHA, green building rating systems, LEED, sustainable buildings
Procedia PDF Downloads 1402218 Green Wave Control Strategy for Optimal Energy Consumption by Model Predictive Control in Electric Vehicles
Authors: Furkan Ozkan, M. Selcuk Arslan, Hatice Mercan
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Electric vehicles are becoming increasingly popular asa sustainable alternative to traditional combustion engine vehicles. However, to fully realize the potential of EVs in reducing environmental impact and energy consumption, efficient control strategies are essential. This study explores the application of green wave control using model predictive control for electric vehicles, coupled with energy consumption modeling using neural networks. The use of MPC allows for real-time optimization of the vehicles’ energy consumption while considering dynamic traffic conditions. By leveraging neural networks for energy consumption modeling, the EV's performance can be further enhanced through accurate predictions and adaptive control. The integration of these advanced control and modeling techniques aims to maximize energy efficiency and range while navigating urban traffic scenarios. The findings of this research offer valuable insights into the potential of green wave control for electric vehicles and demonstrate the significance of integrating MPC and neural network modeling for optimizing energy consumption. This work contributes to the advancement of sustainable transportation systems and the widespread adoption of electric vehicles. To evaluate the effectiveness of the green wave control strategy in real-world urban environments, extensive simulations were conducted using a high-fidelity vehicle model and realistic traffic scenarios. The results indicate that the integration of model predictive control and energy consumption modeling with neural networks had a significant impact on the energy efficiency and range of electric vehicles. Through the use of MPC, the electric vehicle was able to adapt its speed and acceleration profile in realtime to optimize energy consumption while maintaining travel time objectives. The neural network-based energy consumption modeling provided accurate predictions, enabling the vehicle to anticipate and respond to variations in traffic flow, further enhancing energy efficiency and range. Furthermore, the study revealed that the green wave control strategy not only reduced energy consumption but also improved the overall driving experience by minimizing abrupt acceleration and deceleration, leading to a smoother and more comfortable ride for passengers. These results demonstrate the potential for green wave control to revolutionize urban transportation by enhancing the performance of electric vehicles and contributing to a more sustainable and efficient mobility ecosystem.Keywords: electric vehicles, energy efficiency, green wave control, model predictive control, neural networks
Procedia PDF Downloads 552217 Environmental Management Accounting Practices and Policies within the Higher Education Sector: An Exploratory Study of the University of KwaZulu Natal
Authors: Kiran Baldavoo, Mishelle Doorasamy
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Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa
Procedia PDF Downloads 1252216 Sustainable Production of Tin Oxide Nanoparticles: Exploring Synthesis Techniques, Formation Mechanisms, and Versatile Applications
Authors: Yemane Tadesse Gebreslassie, Henok Gidey Gebretnsae
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Nanotechnology has emerged as a highly promising field of research with wide-ranging applications across various scientific disciplines. In recent years, tin oxide has garnered significant attention due to its intriguing properties, particularly when synthesized in the nanoscale range. While numerous physical and chemical methods exist for producing tin oxide nanoparticles, these approaches tend to be costly, energy-intensive, and involve the use of toxic chemicals. Given the growing concerns regarding human health and environmental impact, there has been a shift towards developing cost-effective and environmentally friendly processes for tin oxide nanoparticle synthesis. Green synthesis methods utilizing biological entities such as plant extracts, bacteria, and natural biomolecules have shown promise in successfully producing tin oxide nanoparticles. However, scaling up the production to an industrial level using green synthesis approaches remains challenging due to the complexity of biological substrates, which hinders the elucidation of reaction mechanisms and formation processes. Thus, this review aims to provide an overview of the various sources of biological entities and methodologies employed in the green synthesis of tin oxide nanoparticles, as well as their impact on nanoparticle properties. Furthermore, this research delves into the strides made in comprehending the mechanisms behind the formation of nanoparticles as documented in existing literature. It also sheds light on the array of analytical techniques employed to investigate and elucidate the characteristics of these minuscule particles.Keywords: nanotechnology, tin oxide, green synthesis, formation mechanisms
Procedia PDF Downloads 552215 Interference among Lambsquarters and Oil Rapeseed Cultivars
Authors: Reza Siyami, Bahram Mirshekari
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Seed and oil yield of rapeseed is considerably affected by weeds interference including mustard (Sinapis arvensis L.), lambsquarters (Chenopodium album L.) and redroot pigweed (Amaranthus retroflexus L.) throughout the East Azerbaijan province in Iran. To formulate the relationship between four independent growth variables measured in our experiment with a dependent variable, multiple regression analysis was carried out for the weed leaves number per plant (X1), green cover percentage (X2), LAI (X3) and leaf area per plant (X4) as independent variables and rapeseed oil yield as a dependent variable. The multiple regression equation is shown as follows: Seed essential oil yield (kg/ha) = 0.156 + 0.0325 (X1) + 0.0489 (X2) + 0.0415 (X3) + 0.133 (X4). Furthermore, the stepwise regression analysis was also carried out for the data obtained to test the significance of the independent variables affecting the oil yield as a dependent variable. The resulted stepwise regression equation is shown as follows: Oil yield = 4.42 + 0.0841 (X2) + 0.0801 (X3); R2 = 81.5. The stepwise regression analysis verified that the green cover percentage and LAI of weed had a marked increasing effect on the oil yield of rapeseed.Keywords: green cover percentage, independent variable, interference, regression
Procedia PDF Downloads 4212214 Green Building for Positive Energy Districts in European Cities
Authors: Paola Clerici Maestosi
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Positive Energy District (PED) is a rather recent concept whose aim is to contribute to the main objectives of the Energy Union strategy. It is based on an integrated multi-sectoral approach in response to Europe's most complex challenges. PED integrates energy efficiency, renewable energy production, and energy flexibility in an integrated, multi-sectoral approach at the city level. The core idea behind Positive Energy Districts (PEDs) is to establish an urban area that can generate more energy than it consumes. Additionally, it should be flexible enough to adapt to changes in the energy market. This is crucial because a PED's goal is not just to achieve an annual surplus of net energy but also to help reduce the impact on the interconnected centralized energy networks. It achieves this by providing options to increase on-site load matching and self-consumption, employing technologies for short- and long-term energy storage, and offering energy flexibility through smart control. Thus, it seems that PEDs can encompass all types of buildings in the city environment. Given this which is the added value of having green buildings being constitutive part of PEDS? The paper will present a systematic literature review identifying the role of green building in Positive Energy District to provide answer to following questions: (RQ1) the state of the art of PEDs implementation; (RQ2) penetration of green building in Positive Energy District selected case studies. Methodological approach is based on a broad holistic study of bibliographic sources according to Preferred Reporting Items for Systematic reviews and Meta-Analyses extension for Scoping Reviews (PRISMA-ScR) further data will be analysed, mapped and text mining through VOSviewer. Main contribution of research is a cognitive framework on Positive Energy District in Europe and a selection of case studies where green building supported the transition to PED. The inclusion of green buildings within Positive Energy Districts (PEDs) adds significant value for several reasons. Firstly, green buildings are designed and constructed with a focus on environmental sustainability, incorporating energy-efficient technologies, materials, and design principles. As integral components of PEDs, these structures contribute directly to the district's overall ability to generate more energy than it consumes. Secondly, green buildings typically incorporate renewable energy sources, such as solar panels or wind turbines, further boosting the district's capacity for energy generation. This aligns with the PED objective of achieving a surplus of net energy. Moreover, green buildings often feature advanced systems for on-site energy management, load-matching, and self-consumption. This enhances the PED's capability to respond to variations in the energy market, making the district more agile and flexible in optimizing energy use. Additionally, the environmental considerations embedded in green buildings align with the broader sustainability goals of PEDs. By reducing the ecological footprint of individual structures, PEDs with green buildings contribute to minimizing the overall impact on centralized energy networks and promote a more sustainable urban environment. In summary, the incorporation of green buildings within PEDs not only aligns with the district's energy objectives but also enhances environmental sustainability, energy efficiency, and the overall resilience of the urban environment.Keywords: positive energy district, renewables energy production, energy flexibility, energy efficiency
Procedia PDF Downloads 492213 Willingness to Purchase and Pay a Price Premium for an Apartment with Exterior Green Walls
Authors: Tamar Trop, Michal Roffeh
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One of the emerging trends in construction is installing an exterior “green wall” (GW). GW is an overarching and most common term for various techniques of incorporating greenery into buildings’ vertical elements, mainly facades. This green infrastructure yields numerous benefits for the urban environment, the public, and the buildings’ tenants and users, such as enhancing air quality and biodiversity, managing stormwater runoff, mitigating urban heat island and climate change, improving urban aesthetics and mental wellbeing, improving indoor comfort conditions, and saving energy. Yet, the penetration rate of GWs into the construction market, especially into the housing sector, is still very slow. Furthermore, the research regarding prospective homebuyers’ willingness to purchase and pay a price premium for GW apartments is scarce and does not refer to newly built buildings and specific GW types. This research aims to narrow these knowledge gaps by exploring the willingness of prospective homebuyers in Israel to purchase a newly built apartment with a hydroponic living wall, the size of the PP that they would be willing to pay for it, and the various factors ̶ knowledge-related, concern, economic, and personal ̶ that influence these motivations. A nationwide online survey was conducted among a sample of 514 adults using a structured questionnaire. Findings show that despite low familiarity with GWs and strong concerns about various kinds of nuisance, technical issues, and maintenance costs, potential homebuyers express a relatively high willingness to purchase and pay a significant price premium for such an apartment. The main motivations behind this willingness were found to be potential energy savings and governmental incentives. Study findings can contribute to a better understanding of the maturity of the housing market in Israel to adopt GWs and to better tailor intervention tools for increasing GWs’ uptake among potential homebuyers.Keywords: green façade, green wall, living wall, willingness to pay
Procedia PDF Downloads 332212 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.Keywords: accruals, earnings quality, IFRS, information comparability
Procedia PDF Downloads 1712211 Virtualizing Attendance and Reducing Impacts on the Environment with a Mobile Application
Authors: Paulo R. M. Andrade, Adriano B. Albuquerque, Otávio F. Frota, Robson V. Silveira, Fátima A. da Silva
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Information technology has been gaining more and more space whether in industry, commerce or even for personal use, but the misuse of it brings harm to the environment and human health as a result. Contribute to the sustainability of the planet is to compensate the environment, all or part of what withdraws it. The green computing also came to propose practical for use in IT in an environmentally correct way in aid of strategic management and communication. This work focuses on showing how a mobile application can help businesses reduce costs and reduced environmental impacts caused by its processes, through a case study of a public company in Brazil.Keywords: green computing, information technology, e-government, sustainable development, mobile computing
Procedia PDF Downloads 4212210 The Use of Sustainability Criteria on Infrastructure Design to Encourage Sustainable Engineering Solutions on Infrastructure Projects
Authors: Shian Saroop, Dhiren Allopi
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In order to stay competitive and to meet upcoming stricter environmental regulations and customer requirements, designers have a key role in designing civil infrastructure so that it is environmentally sustainable. There is an urgent need for engineers to apply technologies and methods that deliver better and more sustainable performance of civil infrastructure as well as a need to establish a standard of measurement for greener infrastructure, rather than merely use tradition solutions. However, there are no systems in place at the design stage that assesses the environmental impact of design decisions on township infrastructure projects. This paper identifies alternative eco-efficient civil infrastructure design solutions and developed sustainability criteria and a toolkit to analyse the eco efficiency of infrastructure projects. The proposed toolkit is aimed at promoting high-performance, eco-efficient, economical and environmentally friendly design decisions on stormwater, roads, water and sanitation related to township infrastructure projects. These green solutions would bring a whole new class of eco-friendly solutions to current infrastructure problems, while at the same time adding a fresh perspective to the traditional infrastructure design process. A variety of projects were evaluated using the green infrastructure toolkit and their results are compared to each other, to assess the results of using greener infrastructure verses the traditional method of designing infrastructure. The application of ‘green technology’ would ensure a sustainable design of township infrastructure services assisting the design to consider alternative resources, the environmental impacts of design decisions, ecological sensitivity issues, innovation, maintenance and materials, at the design stage of a project.Keywords: eco-efficiency, green infrastructure, infrastructure design, sustainable development
Procedia PDF Downloads 2282209 Green approach of Anticorrosion Coating of Steel Based on Polybenzoxazine/Henna Nanocomposites
Authors: Salwa M. Elmesallamy, Ahmed A. Farag, Magd M. Badr, Dalia S. Fathy, Ahmed Bakry, Mona A. El-Etre
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The term green environment is an international trend. It is become imperative to treat the corrosion of steel with a green coating to protect the environment. From the potential adverse effects of the traditional materials.A series of polybenzoxazine/henna composites (PBZ/henna), with different weight percent (3,5, and 7 wt % (of henna), were prepared for corrosion protection of carbon steel. The structures of the prepared composites were verified using FTIR analysis. The mechanical properties of the resins, such as adhesion, hardness, binding, and tensile strength, were also measured. It was found that the tensile strength increases by henna loading up to 25% higher than the tidy resin. The thermal stability was investigated by thermogravimetric analysis (TGA) the loading of lawsone (henna) molecules into the PBZ matrix increases the thermal stability of the composite. UV stability was tested by the UV weathering accelerator to examine the possibility that henna can also act as an aging UV stabilizer. The effect of henna content on the corrosion resistance of composite coatings was tested using potentiostatic polarization and electrochemical spectroscopy. The presence of henna in the coating matrix enhances the protection efficiency of polybenzoxazine coats. Increasing henna concentration increases the protection efficiency of composites. The quantum chemical calculations for polybenzoxazine/henna composites have resulted that the highest corrosion inhibition efficiency, has the highest EHOMO and lowest ELUMO; which is in good agreement with results obtained from experiments.Keywords: polybenzoxazine, corrosion, green chemistry, carbon steel
Procedia PDF Downloads 972208 Green Extraction of Patchoulol from Patchouli Leaves Using Ultrasound-Assisted Ionic Liquids
Authors: G. C. Jadeja, M. A. Desai, D. R. Bhatt, J. K. Parikh
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Green extraction techniques are fast paving ways into various industrial sectors due to the stringent governmental regulations leading to the banning of toxic chemicals’ usage and also due to the increasing health/environmental awareness. The present work describes the ionic liquids based sonication method for selectively extracting patchoulol from the leaves of patchouli. 1-Butyl-3-methylimidazolium tetrafluoroborate ([Bmim]BF4) and N,N,N,N’,N’,N’-Hexaethyl-butane-1,4-diammonium dibromide (dicationic ionic liquid - DIL) were selected for extraction. Ultrasound assisted ionic liquid extraction was employed considering concentration of ionic liquid (4–8 %, w/w), ultrasound power (50–150 W for [Bmim]BF4 and 20–80 W for DIL), temperature (30–50 oC) and extraction time (30–50 min) as major parameters influencing the yield of patchoulol. Using the Taguchi method, the parameters were optimized and analysis of variance (ANOVA) was performed to find the most influential factor in the selected extraction method. In case of [Bmim]BF4, the optimum conditions were found to be: 4 % (w/w) ionic liquid concentration, 50 W power, 30 oC temperature and extraction time of 30 min. The yield obtained under the optimum conditions was 3.99 mg/g. In case of DIL, the optimum conditions were obtained as 6 % (w/w) ionic liquid concentration, 80 W power, 30 oC temperature and extraction time of 40 min, for which the yield obtained was 4.03 mg/g. Temperature was found to be the most significant factor in both the cases. Extraction time was the insignificant parameter while extracting the product using [Bmim]BF4 and in case of DIL, power was found to be the least significant factor affecting the process. Thus, a green method of recovering patchoulol is proposed.Keywords: green extraction, ultrasound, patchoulol, ionic liquids
Procedia PDF Downloads 3642207 Effect of Green Manuring Jantar (Sesbania acculata. L.) on the Growth and Yield of Crops Grown in Wheat-Based Cropping Systems
Authors: Javed Kamal
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A proposed field study of wheat-based cropping systems was conducted at Faisalabad (Post-Graduate Research Station). We used 7 treatments and Jantar as a green manuring crop to increase the fertility status of soil; after the vegetative phases of wheat, rice, sorghum, and mungbean, the agronomic parameters of these crops were recorded. Hopefully, all increased with jantar treatment when compared with controls. The benefit: cost ratio and physicochemical characteristics of the soil before and after the crop harvest were also calculated.Keywords: benifit cost ratio, jantar, sunflower, rice, wheat
Procedia PDF Downloads 4042206 Design and Performance Evaluation of Plasma Spouted Bed Reactor for Converting Waste Plastic into Green Hydrogen
Authors: Palash Kumar Mollick, Leire Olazar, Laura Santamaria, Pablo Comendador, Gartzen Lopez, Martin Olazar
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Average calorific value of a mixure of waste plastic is approximately 38 MJ/kg. Present work aims to extract maximum possible energy from a mixure of waste plastic using a DC thermal plasma in a spouted bed reactor. Plasma pyrolysis and steam reforming process has shown a potential to generate hydrogen from plastic with much below of legal limit of producing dioxins and furans as the carcinogenic gases. A spouted bed pyrolysis rector can continuously process plastic beads to produce organic volatiles, which later react with steam in presence of catalyst to results in syngas. lasma being the fourth state of matter, can carry high impact electrons to favour the activation energy of any chemical reactions. Computational Fluid Dynamic (CFD) simulation using COMSOL Multiphysics software has been performed to evaluate performance of a plasma spouted bed reactor in producing contamination free hydrogen as a green energy from waste plastic beads. The simulation results will showcase a design of a plasma spouted bed reactor for converting plastic waste into green hydrogen in a single step process. The high temperature hydrodynamics of spouted bed with plastic beads and the corresponding temperature distribution inside the reaction chamber will be critically examined for it’s near future installation of demonstration plant.Keywords: green hydrogen, plastic waste, synthetic gas, pyrolysis, steam reforming, spouted bed, reactor design, plasma, dc palsma, cfd simulation
Procedia PDF Downloads 1152205 Variability Parameters for Growth and Yield Characters in Fenugreek, Trigonella spp. Genotypes
Authors: Anita Singh, Richa Naula, Manoj Raghav
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India is a leading producer and consumer of fenugreek for its culinary uses and medicinal application. In India, most of the people are of vegetarian class. In such a situation, a leafy vegetable, such as fenugreek is of chief concern due to its high nutritional property, medicinal values and industrial uses. One of the most important factors restricting their large scale production and development of superior varieties is that very scanty knowledge about their genetic diversity, inter and intraspecific variability and genetic relationship among the species. Improvement of the crop depends upon the magnitude of genetic variability for economic characters. Therefore, the present research work was carried out to analyse the variability parameters for growth and yield character in twenty-eight fenugreek genotypes along with two standard checks Pant Ragini and Pusa Early Bunching. The experiment was laid out in Randomized Block Design with three replication during rabi season 2015-2016 at Pantnagar Centre for Plant Genetic Resources, G.B. Pant University of Agriculture and Technology, Pantnagar, Uttarakhand. The analysis of variance revealed highly significant differences among all the genotypes for all traits. High genotypic and phenotypic coefficient variation were observed for characters, namely the number of primary branches per plant, number of leaves at 30, 45 and 60 DAS, green leaf yield per plant, green leaf yield q/ha . The genetic advance recorded highest in green leaf yield q/ha (33.93) followed by green leaf yield per plant (21.20g). Highest percent of heritability were shown by 1000 seed weight (99.12%) followed by the number of primary branches per plant (97.18%). Green leaf yield q/ha showed high heritability and high genetic advance. These superior genotypes can be further used in crop improvement programs of fenugreek.Keywords: genetic advance, genotypic coefficient variation, heritability, phenotypic coefficient variation
Procedia PDF Downloads 3232204 Unlocking Green Hydrogen Potential: A Machine Learning-Based Assessment
Authors: Said Alshukri, Mazhar Hussain Malik
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Green hydrogen is hydrogen produced using renewable energy sources. In the last few years, Oman aimed to reduce its dependency on fossil fuels. Recently, the hydrogen economy has become a global trend, and many countries have started to investigate the feasibility of implementing this sector. Oman created an alliance to establish the policy and rules for this sector. With motivation coming from both global and local interest in green hydrogen, this paper investigates the potential of producing hydrogen from wind and solar energies in three different locations in Oman, namely Duqm, Salalah, and Sohar. By using machine learning-based software “WEKA” and local metrological data, the project was designed to figure out which location has the highest wind and solar energy potential. First, various supervised models were tested to obtain their prediction accuracy, and it was found that the Random Forest (RF) model has the best prediction performance. The RF model was applied to 2021 metrological data for each location, and the results indicated that Duqm has the highest wind and solar energy potential. The system of one wind turbine in Duqm can produce 8335 MWh/year, which could be utilized in the water electrolysis process to produce 88847 kg of hydrogen mass, while a solar system consisting of 2820 solar cells is estimated to produce 1666.223 MWh/ year which is capable of producing 177591 kg of hydrogen mass.Keywords: green hydrogen, machine learning, wind and solar energies, WEKA, supervised models, random forest
Procedia PDF Downloads 792203 Green Synthesis of Spinach Derived Carbon Dots for Photocatalytic Generation of Hydrogen from Sulfide Wastewater
Authors: Priya Ruban, Thirunavoukkarasu Manikkannan, Sakthivel Ramasamy
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Sulfide is one of the major pollutants of tannery effluent which is mainly generated during the process of unhairing. Recovery of Hydrogen green fuel from sulfide wastewater using photocatalysis is a ‘Cleaner Production Method’, since renewable solar energy is utilized. It has triple advantages of the generation of H2, waste minimization and odor or pollution control. Designing of safe and green photocatalysts and developing suitable solar photoreactor is important for promoting this technology to large-scale application. In this study, green photocatalyst i.e., spinach derived carbon dots (SCDs 5 wt % and 10 wt %)/TiO2 nanocomposite was synthesized for generation of H2 from sulfide wastewater using lab-scale solar photocatalytic reactor. The physical characterization of the synthesized solar light responsive nanocomposites were studied by using DRS UV-Vis, XRD, FTIR and FESEM analysis. The absorption edge of TiO2 nanoparticles is extended to visible region by the incorporation of SCDs, which was used for converting noxious pollutant sulfide into eco-friendly solar fuel H2. The SCDs (10 wt%)-TiO2 nanocomposite exhibits enhanced photocatalytic hydrogen production i.e. ~27 mL of H2 (180 min) from simulated sulfide wastewater under LED visible light irradiation which is higher as compared to SCDs. The enhancement in the photocatalytic generation of H2 is attributed to combining of SCDs which increased the charge mobility. This work may provide new insights to usage of naturally available and cheap materials to design novel nanocomposite as a visible light active photocatalyst for the generation of H2 from sulfide containing wastewater.Keywords: carbon dots, hydrogen fuel, hydrogen sulfide, photocatalysis, sulfide wastewater
Procedia PDF Downloads 3882202 An Investigation into the Gaps in Green Building Education and Training Offerings in Nigeria
Authors: Adebayo A. Abimbola, Anifowose O. Joseph, Olanrewaju S. Taiwo
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Green building (GB) practices have the potential to save energy, save money, and improve the quality of human habitat. They can also contribute to water conservation, more efficient use of raw materials, and ecosystem health around the globe. The Intergovernmental Panel on Climate Change (IPCC) singled out the building sector as having the most cost-effective opportunities for reducing carbon emissions—in fact, many building-related opportunities are cost-neutral, or even cost-positive, to the building owner. These benefits have made green building practices the fastest-growing trend in the building industry, but they still represent only a fraction of new construction, and the enormous stock of existing buildings has barely been touched at all. To effectively deliver the kind of (GB) that can become a force for positive change at global, regional and local scales, all workforce sectors need new skills that are both technical and interpersonal in nature. A prominent bottleneck is seen to be education and training. This paper investigates the major gaps in current GB education and training offerings in Nigeria. A questionnaire survey was developed to capture the perception of construction professionals and academics in relevant professions regarding the significance of the identified gaps as it affects GB education and training. Based on Likert scale ranking, research result shows that perception of training in specific technical fields and financial benefits and evaluation are identified as the top gaps in GB training and education offerings. The paper concludes with suggestions and actions that can enhance capabilities of the GB workforce in Nigeria.Keywords: education and training, gaps, green building, workforce
Procedia PDF Downloads 3222201 The Aspect of the Digital Formation in the Solar Community as One Prototype to Find the Algorithmic Sustainable Conditions in the Global Environment
Authors: Kunihisa Kakumoto
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Purpose: The global environmental problem is now raised in the global dimension. The sprawl phenomenon over the natural limitation is to be made a forecast beforehand in an algorithmic way so that the condition of our social life can hopefully be protected under the natural limitation. The sustainable condition in the globe is now to be found to keep the balance between the capacity of nature and the possibility of our social lives. The amount of water on the earth is limited. Therefore, on the reason, sustainable conditions are strongly dependent on the capacity of water. The amount of water can be considered in relation to the area of the green planting because a certain volume of the water can be obtained in the forest, where the green planting can be preserved. We can find the sustainable conditions of the water in relation to the green planting area. The reduction of CO₂ by green planting is also possible. Possible Measure and the Methods: Until now, by the opportunity of many international conferences, the concept of the solar community as one prototype has been introduced by technical papers. The algorithmic trial calculation on the basic concept of the solar community can be taken into consideration. The concept of the solar community is based on the collected data of the solar model house. According to the algorithmic results of the prototype, the simulation work in the globe can be performed as the algorithmic conversion results. This algorithmic study can be simulated by the amount of water, also in relation to the green planting area. Additionally, the submission of CO₂ in the solar community and the reduction of CO₂ by green planting can be calculated. On the base of these calculations in the solar community, the sustainable conditions on the globe can be simulated as the conversion results in an algorithmic way. The digital formation in the solar community can also be taken into consideration by this opportunity. Conclusion: For the finding of sustainable conditions around the globe, the solar community as one prototype has been taken into consideration. The role of the water is very important because the capacity of the water supply is very limited. But, at present, the cycle of the social community is not composed by the point of the natural mechanism. The simulative calculation of this study can be shown by the limitation of the total water supply. According to this process, the total capacity of the water supply and the capable residential number of the population and the areas can be taken into consideration by the algorithmic calculation. For keeping enough water, the green planting areas are very important. The planting area is also very important to keep the balance of CO₂. The simulative calculation can be performed by the relation between the submission and the reduction of CO₂ in the solar community. For the finding of this total balance and the sustainable conditions, the green planting area and the total amount of water can be recognized by the algorithmic simulative calculation. The study for the finding of sustainable conditions can be performed by the simulative calculations on the algorithmic model in the solar community as one prototype. The example of one prototype can be in balance. The activity of the social life must be in the capacity of the natural mechanism. The capable capacity of the natural environment in our world is very limited.Keywords: the solar community, the sustainable condition, the natural limitation, the algorithmic calculation
Procedia PDF Downloads 1132200 Mediating Role of 'Investment Recovery' and 'Competitiveness' on the Impact of Green Supply Chain Management Practices over Firm Performance: An Empirical Study Based on Textile Industry of Pakistan
Authors: Mehwish Jawaad
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Purpose: The concept of GrSCM (Green Supply Chain Management) in the academic and research field is still thought to be in the development stage especially in Asian Emerging Economies. The purpose of this paper is to contribute significantly to the first wave of empirical investigation on GrSCM Practices and Firm Performance measures in Pakistan. The aim of this research is to develop a more holistic approach towards investigating the impact of Green Supply Chain Management Practices (Ecodesign, Internal Environmental Management systems, Green Distribution, Green Purchasing and Cooperation with Customers) on multiple dimensions of Firm Performance Measures (Economic Performance, Environmental Performance and Operational Performance) with a mediating role of Investment Recovery and Competitiveness. This paper also serves as an initiative to identify if the relationship between Investment Recovery and Firm Performance Measures is mediated by Competitiveness. Design/ Methodology/Approach: This study is based on survey Data collected from 272, ISO (14001) Certified Textile Firms Based in Lahore, Faisalabad, and Karachi which are involved in Spinning, Dyeing, Printing or Bleaching. A Theoretical model was developed incorporating the constructs representing Green Activities and Firm Performance Measures of a firm. The data was analyzed using Partial Least Square Structural Equation Modeling. Senior and Mid-level managers provided the data reflecting the degree to which their organizations deal with both internal and external stakeholders to improve the environmental sustainability of their supply chain. Findings: Of the 36 proposed Hypothesis, 20 are considered valid and significant. The statistics result reveal that GrSCM practices positively impact Environmental Performance followed by Economic and Operational Performance. Investment Recovery acts as a strong mediator between Intra organizational Green activities and performance outcomes. The relationship of Reverse Logistics influencing outcomes is significantly mediated by Competitiveness. The pressure originating from customers exert significant positive influence on the firm to adopt Green Practices consequently leading to higher outcomes. Research Contribution/Originality: Underpinning the Resource dependence theory and as a first wave of investigating the impact of Green Supply chain on performance outcomes in Pakistan, this study intends to make a prominent mark in the field of research. Investment and Competitiveness together are tested as a mediator for the first time in this arena. Managerial implications: Practitioner is provided with a framework for assessing the synergistic impact of GrSCM practices on performance. Upgradation of Accreditations and Audit Programs on regular basis are the need of the hour. Making the processes leaner with the sale of excess inventories and scrap helps the firm to work more efficiently and productively.Keywords: economic performance, environmental performance, green supply chain management practices, operational performance, sustainability, a textile sector of Pakistan
Procedia PDF Downloads 2262199 Application of Vegetation Health Index for Drought Monitoring in the North-East Region of Nigeria
Authors: Abdulkadir I.
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Scientists have come to terms with the fact that climate change has been and is expected to cause a significant increase in the severity and frequency of drought events. The northeast region of Nigeria is one of the most, if not the most, affected regions by drought in the country. Therefore, it is on this note that the present study applied ArcGIS and XLSTAT Software and explored drought and its trend in the northeast region of the country using the vegetation health index (VHI), Mann-Kendal, and Sen’s slope between 2001 and 2020. The study also explored the areas that remained under drought and no-drought conditions at intervals of five years for the period under review. The result of Mann-Kendal (-0.07) and Sen’s slope (-0.19) revealed that there was a decreasing trend in VHI over the period under review. The result further showed that the period between 2010 and 2015 had a minimum area of no-drought conditions of about 24%, with Gombe State accounting for the lowest percentage among the six States, about 0.9% of the total area of no-drought conditions. The result further showed the areas that were under drought conditions between 2010 and 2015 represented about 9.1%, with Borno State accounting for the highest percentage among the six States, about 2.5% of the total area under drought conditions. The masked-out areas stood at 66.8%, with Borno State accounting for the highest percentage among the six States, about 20.2% of the total area under drought conditions. Therefore, collective efforts are needed to put in place sustainable land management in the affected areas so as to mitigate the sprawl of desertification in the region.Keywords: climate change, drought, Mann Kendal, sustainable land management, vegetation health index
Procedia PDF Downloads 692198 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri
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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management
Procedia PDF Downloads 405