Search results for: carbon content and stock

Authors: Seyedmohammad Mousavian, Hanlu Fan, Quingliang Tang

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Climate change is emerging as a severe threat to our society, so businesses are expected to take actions to mitigate carbon emissions. However, the actions to be taken depend on managers’ perceptions of climate change risks. Yet, there is scant research on this issue, and understanding of the determinants of corporate perceptions of climate change is extremely limited. The purpose of this study is to close this gap by examining the relationship between perceptions of climate risk and firm-level and country-level factors. In this study, climate change risk captures physical, regulatory, and other risks, and we use data from European companies that participated in CDP from 2010 to 2017. This study reveals those perceptions of climate change risk are significantly positively associated with the environmental, social, and governance score, firm size, and membership in a carbon-intensive sector. In addition, we find that managers in firms operating in a geographic area that is sensitive to the consequences of global warming are more likely to perceive and formally recognize carbon-related risks in their CDP reports.

Keywords: carbon actions, CDP, climate change risk, risk perception

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Authors: Lyudmila L. Gracheva

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Thermal shield is a multi-layer structure that consists of layers made of different materials. The use of composite materials (CM) reinforced with carbon fibers in rocket technologies (shells, bearings, wings, fairings, inter-step compartments, etc.) is due to a possibility of reducing the weight while increasing a structural strength. Structures made of a unidirectional carbon fiber reinforced plastic based on an epoxy resin are used as load-bearing skins for aircraft fairings. The results of an experimental study of the physical and mechanical properties of epoxy carbon fiber reinforced plastics depending on temperature for different storage times of products are presented. With an increasing temperature, the physical and mechanical properties of CM are determined by the thermal and deformation properties of the components and the geometry of their distribution. Samples for the study were cut from natural skins of the head fairings.

Keywords: composite material, thermal deformation, carbon fiber, heat shield, epoxy resin, thermal expansion

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Authors: Nima E. Gorji

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The performance and characteristics of a hybrid heterojunction single-walled carbon nanotube and GaAs solar cell is modelled and numerically simulated using AMPS-1D device simulation tool. The device physics and performance parameters with different junction parameters are analysed. The results suggest that the open-circuit voltage changes very slightly by changing the work function, acceptor and donor density while the other electrical parameters reach to an optimum value. Increasing the concentration of a discrete defect density in the absorber layer decreases the electrical parameters. The current-voltage characteristics, quantum efficiency, band gap and thickness variation of the photovoltaic response will be quantitatively considered.

Keywords: carbon nanotube, GaAs, hybrid solar cell, AMPS-1D modelling

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Authors: Snehal L. Kadam, Shriniwas B. Kulkarni

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Flexible electrode material with high surface area and good electrochemical properties is the current trend captivating the researchers across globe for application in the next generation energy storage field. In the present work, crumpled sheet like reduced graphene oxide grown on carbon cloth by the hydrothermal method with a series of different deposition temperatures at fixed time. The influence of the deposition temperature on the structural, morphological, optical and supercapacitive properties of the electrode material was investigated by XRD, RAMAN, XPS, TEM, FE-SEM, UV-VISIBLE and electrochemical characterization techniques.The results show that the hydrothermally synthesized reduced graphene oxide on carbon cloth has sheet like mesoporous structure. The reduced graphene oxide material at 160°C exhibits the best supercapacitor performance, with a specific capacitance of 443 F/g at scan rate 5mV/sec. Moreover, stability studies show 97% capacitance retention over 1000 CV cycles. This result shows that hydrothermally synthesized RGO on carbon cloth is the potential electrode material and would be used in the next-generation wearable energy storage systems. The detailed analysis and results will be presented at the conference.

Keywords: graphene oxide, reduced graphene oxide, carbon cloth, deposition temperature, supercapacitor

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Authors: Wenyan Xu, Rundong Wang, Chen Li, Yonghong Hu, Zhonghua Lu

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In the field of quantitative trading, it is common to find patterns in short-term volatile trends of the market. These patterns are known as High-Frequency (HF) risk factors, serving as effective indicators of future stock price volatility. However, in the past, these risk factors were usually generated by traditional financial models, and the validity of these risk factors is heavily based on domain-specific knowledge manually added instead of extensive market data. Inspired by symbolic regression (SR), the task of inferring mathematical laws from existing data, we take the extraction of formulaic risk factors from high-frequency trading (HFT) market data as an SR task. In this paper, we challenge the procedure of manually constructing risk factors and propose an end-to-end methodology, Intraday Risk Factor Transformer (IRFT) to directly predict the full formulaic factors, constants included. Specifically, we utilize a hybrid symbolic-numeric vocabulary where symbolic tokens denote operators/stock features and numeric tokens denote constants. Then, we train a Transformer model on the HFT dataset to directly generate complete formulaic HF risk factors without relying on the skeleton, which is a parametric function using a pre-defined list of operators – typically, the math operations (+, ×, /) and functions(√x, log x, cos x). It determines the general shape of the stock volatility law up to a choice of constants, e.g., f(x) = tan(ax+b) (x is the stock price). We further refine predicted constants(a,b) using the Broyden–Fletcher–Goldfarb–Shanno algorithm (BFGS) as informed guesses to mitigate non-linear issues. Compared to the 10 approaches in SRBench, which is a living benchmark for SR, IRFT gains a 30% excess investment return on the HS300 and S&P500 datasets, with inference times orders of magnitude faster than theirs in HF risk factor mining tasks.

Keywords: transformer, factor-mining language model, highfrequency risk factor collections

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Authors: W. Handoko, F. Pahlevani, V. Sahajwalla

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Dual-phase high carbon steels (DHCS) are commonly known for their improved strength, hardness, and abrasive resistance properties due to co-presence of retained austenite and martensite at the same time. Retained austenite is a meta-stable phase at room temperature, and stability of this phase governs the response of DHCS at different conditions. This research paper studies the effect of RA stability on corrosion behaviour of high carbon steels after they have been immersed into 1.0 M NaCl solution for various times. For this purpose, two different steels with different RA stabilities have been investigated. The surface morphology of the samples before and after corrosion attack was observed by secondary electron microscopy (SEM) and atomic force microscopy (AFM), along with the weight loss and Vickers hardness analysis. Microstructural investigations proved the preferential attack to retained austenite phase during corrosion. Hence, increase in the stability of retained austenite in dual-phase steels led to decreasing the weight loss rate.

Keywords: high carbon steel, austenite stability, atomic force microscopy, corrosion

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Authors: Lorenzo Cocola, Massimo Fedel, Dragiša Savić, Bojana Danilović, Luca Poletto

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An instrument for the detection and evaluation of gaseous carbon dioxide in the headspace of closed containers has been developed in the context of Packsensor Italian-Serbian joint project. The device is based on Tunable Diode Laser Absorption Spectroscopy (TDLAS) with a Wavelength Modulation Spectroscopy (WMS) technique in order to accomplish a non-invasive measurement inside closed containers of fermented dairy products (yogurts and fermented cheese in cups and bottles). The purpose of this instrument is the continuous monitoring of carbon dioxide concentration during incubation and storage of products over a time span of the whole shelf life of the product, in the presence of different microorganisms. The instrument’s optical front end has been designed to be integrated in a thermally stabilized incubator. An embedded computer provides processing of spectral artifacts and storage of an arbitrary set of calibration data allowing a properly calibrated measurement on many samples (cups and bottles) of different shapes and sizes commonly found in the retail distribution. A calibration protocol has been developed in order to be able to calibrate the instrument on the field also on containers which are notoriously difficult to seal properly. This calibration protocol is described and evaluated against reference measurements obtained through an industry standard (sampling) carbon dioxide metering technique. Some sets of validation test measurements on different containers are reported. Two test recordings of carbon dioxide concentration evolution are shown as an example of instrument operation. The first demonstrates the ability to monitor a rapid yeast growth in a contaminated sample through the increase of headspace carbon dioxide. Another experiment shows the dissolution transient with a non-saturated liquid medium in presence of a carbon dioxide rich headspace atmosphere.

Keywords: TDLAS, carbon dioxide, cups, headspace, measurement

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Authors: Wei-Jing Li, Ren-Xuan Yang, Kui-Hao Chuang, Ming-Yen Wey

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Nowadays, plastic product and utilization are extensive and have greatly improved our life. Yet, plastic wastes are stable and non-biodegradable challenging issues to the environment. Waste-to-energy strategies emerge a promising way for waste management. This work investigated the co-production of hydrogen and carbon nanotubes from the syngas which was from the gasification of polypropylene. A nickel-silica core-shell catalyst was applied for syngas reaction from plastic waste gasification in a fixed-bed reactor. SiO2 were prepared through various synthesis solvents by Stöber process. Ni plays a role as modified SiO2 support, which were synthesized by deposition-precipitation method. Core-shell catalysts have strong interaction between active phase and support, in order to avoid catalyst sintering. Moreover, Fe or Co metal acts as promoter to enhance catalytic activity. The effects of calcined atmosphere, second metal addition, and reaction temperature on hydrogen production and carbon yield were examined. In this study, the catalytic activity and carbon yield results revealed that the Ni/SiO2 catalyst calcined under H2 atmosphere exhibited the best performance. Furthermore, Co promoted Ni/SiO2 catalyst produced 3 times more than Ni/SiO2 on carbon yield at long-term operation. The structure and morphological nature of the calcined and spent catalysts were examined using different characterization techniques including scanning electron microscopy, transmission electron microscopy, X-ray diffraction. In addition, the quality and thermal stability of the nano-carbon materials were also evaluated by Raman spectroscopy and thermogravimetric analysis.

Keywords: plastic wastes, hydrogen, carbon nanotube, core-shell catalysts

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Authors: M. R. Jokanović, V. M. Tomović, M. T. Jović, S. B. Škaljac, B. V. Šojić, P. M. Ikonić, T. A. Tasić

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Proximate (moisture, protein, total fat, total ash) and mineral (K, P, Na, Mg, Ca, Zn, Fe, Cu and Mn) composition of chicken giblets (heart, liver and gizzard) were investigated. Phosphorous content, as well as proximate composition, were determined according to recommended ISO methods. The content of all elements, except phosphorus, of the giblets tissues were determined using inductively coupled plasma-optical emission spectrometry (ICP-OES), after dry ashing mineralization. Regarding proximate composition heart was the highest in total fat content, and the lowest in protein content. Liver was the highest in protein and total ash content, while gizzard was the highest in moisture and the lowest in total fat content. Regarding mineral composition liver was the highest for K, P, Ca, Mg, Fe, Zn, Cu, and Mn, while heart was the highest for Na content. The contents of almost all investigated minerals in analysed giblets tissues of chickens from Vojvodina were similar to values reported in the literature, i.e. in national food composition databases of other countries.

Keywords: chicken giblets, proximate composition, mineral composition, inductively coupled plasma-optical emission spectrometry (ICP-OES)

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Authors: M. G. Mattos, J. E. Pécora Jr, T. A. Briso

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Today's challenging business environment, with unpredictable demand and volatility, requires a supply chain strategy that handles uncertainty and risks in the right way. Even though inventory models have been previously explored, this paper seeks to apply these concepts on a practical situation. This study involves the inventory replenishment problem, applying techniques that are mainly based on mathematical assumptions and modeling. The primary goal is to improve the retailer’s supply chain processes taking store differences when setting the various target stock levels. Through inventory review policy, picking piece implementation and minimum exposure definition, we were able not only to promote the inventory reduction as well as improve sales results. The inventory management theory from literature review was then tested on a single case study regarding a particular department in one of the largest Latam retail chains.

Keywords: inventory, distribution, retail, risk, safety stock, sales, uncertainty

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Authors: Despina Vamvuka, Despina Pentari

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Forestry wastes are readily available in large quantities around the world. Based on European Green Deal for the deployment of renewable and decarbonized energy by 2050, as well as global energy crisis, energy recovery from such wastes reducing greenhouse gas emissions is very attractive. Gasification has superior environmental performance to combustion, producing a clean fuel gas utilized in internal combustion engines, gas turbines, solid oxide fuel cells, or for synthesis of liquid bio-fuels and value-added chemicals. In this work, pine needles, which are abundantly found in Mediterranean countries, were gasified by either steam or carbon dioxide via a two-step process to improve reactivity and eliminate tar, employing a fixed bed unit and a thermal analysis system. Solid, liquid and gaseous products from the whole process were characterized and their energy potential was determined. Thermal behaviour, reactivity, conversion and energy recovery were examined. The gasification process took place above 650°C. At 950°C conversion and energy recovery were 77% dry and 2 under a flow of steam and 85% dry and 2.9 under a flow of carbon dioxide, respectively. Organic matter was almost completely converted to syngas, the yield of which varied between 89% and 99%. The higher heating values of biochar, bio-oil and pyrolysis gas were 27.8 MJ/kg, 33.5 MJ/kg and 13.6 MJ/m3. Upon steam or carbon dioxide gasification, the higher heating value of syngas produced was 11.5 MJ/m3 and 12.7 MJ/m3, respectively.

Keywords: gasification, biomass, steam, carbon dioxide

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Authors: Pallavi Mane, Nikita Mankar, Shraddha Mazire, Rasika Pashankar

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Content sharing sites are very useful in sharing information and images. However, with the increasing demand of content sharing sites privacy and security concern have also increased. There is need to develop a tool for controlling user access to their shared content. Therefore, we are developing an Adaptive Privacy Policy Prediction (A3P) system which is helpful for users to create privacy settings for their images. We propose the two-level framework which assigns the best available privacy policy for the users images according to users available histories on the site.

Keywords: online information services, prediction, security and protection, web based services

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Authors: Faruk Elaldi

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There are lots of concrete columns and beams around in our living cities. Those columns are mostly open to aggressive environmental conditions and earthquakes. Mostly, they are deteriorated by sand, wind, humidity and other external applications at times. After a while, these beams and columns need to be repaired. Within the scope of this study, for reinforcement of concrete columns, samples were designed and fabricated to be strengthened with carbon fiber reinforced composite materials and conventional concrete encapsulation and followed by, and they were put into the axial compression test to determine load-carrying performance before column failure. In the first stage of this study, concrete column design and mold designs were completed for a certain load-carrying capacity. Later, the columns were exposed to environmental deterioration in order to reduce load-carrying capacity. To reinforce these damaged columns, two methods were applied, “concrete encapsulation” and the other one “wrapping with carbon fiber /epoxy” material. In the second stage of the study, the reinforced columns were applied to the axial compression test and the results obtained were analyzed. Cost and load-carrying performance comparisons were made and it was found that even though the carbon fiber/epoxy reinforced method is more expensive, this method enhances higher load-carrying capacity and reduces the reinforcement processing period.

Keywords: column reinforcement, composite, earth quake, carbon fiber reinforced

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Authors: Eugene Y. C. Wong, Henry Y. K. Lau, Mardjuki Raman

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CO2 emissions from maritime transport operations represent a substantial part of the total greenhouse gas emission. Vessels are designed with better energy efficiency. Minimizing CO2 emission in maritime operations plays an important role in supply chain decarbonisation. This paper reviews the initiatives on slow steaming operations towards the reduction of carbon emission. It investigates the relationship and impact among slow steaming cost reduction, carbon emission reduction, and shipment delay. A scenario-based cost-driven decision support model is developed to facilitate the selection of the optimal slow steaming options, considering the cost on bunker fuel consumption, available speed, carbon emission, and shipment delay. The incorporation of the social cost of cargo is reviewed and suggested. Additional measures on the effect of vessels sizes, routing, and type of fuels towards decarbonisation are discussed.

Keywords: slow steaming, carbon emission, maritime logistics, sustainability, green supply chain

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Authors: Saadelnour Abdueljabbar Adam

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Wastes from slaughterhouses in most towns in Sudan are often poorly managed and sometimes discharged into adjoining streams due to poor implementation of standards, thus causing environmental and public health hazards and also there is a large amount of manure from dairy farms. This paper presents a solution of organic waste from cow dairy farms and slaughterhouse. We present the findings of experimental investigation of biogas production using cow manure, blood and rumen content were mixed at three proportions :72.3%, 61%, 39% manure, 6%, 8.5%, 22% blood; and 21.7%, 30.5%, 39% rumen content in volume for bio-digester 1,2,3 respectively. This paper analyses the quantitative and qualitative composition of biogas: gas content, and the concentration of methane. The highest biogas output 0.116L/g dry matter from bio-digester1 together with a high-quality biogas of 85% methane Was from the mixture of cow manure with blood and rumen content were mixed at 72.3%manure, 6%blood and 21.7%rumen content which is useful for combustion and energy production. While bio-digester 2 and 3 gave 0.012L/g dry matter and 0.013L/g dry matter respectively with the weak concentration of methane (50%).

Keywords: anaerobic digestion, bio-digester, blood, cow manure, rumen content

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Authors: Marcin Maslowski, Marian Zaborski

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The aim of the study was to receive magnetorheological elastomer composites (MRE) with the best mechanical characteristics. MRE based on different magnetoactive fillers in ethylene-octene rubber are reported and studied. To improve mechanical properties of polymer mixtures, also carbon black (N550) was added during the composites preparation process. Micro and nan-sized magnetites (Fe3O4), as well as gamma iron oxide (gamma-Fe2O3) and carbonyl iron powder (CIP) are added together with carbon black (N550) were found to be an active fillers systems improving both static and dynamic mechanical properties of elastomers. They also changed magnetic properties of composites. Dynamic-mechanical analysis (DMA) indicates the presence of strongly developed secondary structure in vulcanizates. Reinforcing character of applied different fillers systems results in an increased stress at 100% elongation, tensile strength and cross-linking density of the vulcanizates. Studies investigated by vibration sample magnetometer (VSM) proved that all composites exhibit good magnetic properties.

Keywords: carbon black, mechanical properties, magnetorheological composites, magnetic fillers

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Authors: Malith Premarathne, Shehan Bandara, Kaushalya G. Batawala, Thilini U. Ariyadasa

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The rapid depletion of fossil fuel supplies and the emission of carbon dioxide by their continued combustion have paved the way for increased production of carbon-neutral biodiesel from naturally occurring oil sources. The high biomass growth rate and lipid production of microalgae make it a viable source for biodiesel production compared to conventional feedstock. In Sri Lanka, the production of biodiesel by employing indigenous microalgae species is at its emerging stage. This work was an attempt to compare the various pre-treatment methods before extracting lipids such as autoclaving, microwaving and sonication. A mixed culture of microalgae predominantly consisting of Chlorella sp. was obtained from Beire Lake which is an algae rich, organically polluted water body located in Colombo, Sri Lanka. After each pre-treatment method, a standard solvent extraction using Bligh and Dyer’s method was used to compare the total lipid content in percentage dry weight (% dwt). The fatty acid profiles of the oils extracted with each pretreatment method were analyzed using gas chromatography-mass spectrometry (GC-MS). The properties of the biodiesels were predicted by Biodiesel Analyzer© Version 1.1, in order to compare with ASTM 6751-08 biodiesel standard.

Keywords: biodiesel, lipid extraction, microalgae, pre-treatment

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Authors: G. Hemath Kumar, H. Mohit, K. Karthick

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One of the most important issues in the composite technology is the repairing of parts of aircraft structures which is manufactured from composite materials. In such applications and also for joining various composite parts together, they are fastened together either using adhesives or mechanical fasteners. The tensile strength of these joints was carried out using Universal Testing Machine (UTM). A parametric study was also conducted to compare the performance of the hybrid joint with varying adherent thickness, adhesive thickness and overlap length. The composition of the material is combination of epoxy resin and carbon fibre under the method of reinforcement. To utilize the full potential of composite materials as structural elements, the strength and stress distribution of these joints must be understood. The study of tensile strength in the members involved under various design conditions and various joints were took place.

Keywords: carbon fiber, FRP composite, MMC, automotive

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Authors: Arash Esmaeili, Zhibang Liu, Yang Xiang, Jimmy Yun, Lei Shao

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A high pressure carbon dioxide (CO₂) absorption from a specific gas in a conventional column has been evaluated by the Aspen HYSYS simulator using a wide range of single absorbents and blended solutions to estimate the outlet CO₂ concentration, absorption efficiency and CO₂ loading to choose the most proper solution in terms of CO₂ capture for environmental concerns. The property package (Acid Gas-Chemical Solvent) which is compatible with all applied solutions for the simulation in this study, estimates the properties based on an electrolyte non-random two-liquid (E-NRTL) model for electrolyte thermodynamics and Peng-Robinson equation of state for the vapor and liquid hydrocarbon phases. Among all the investigated single amines as well as blended solutions, piperazine (PZ) and the mixture of piperazine and monoethanolamine (MEA) have been found as the most effective absorbents respectively for CO₂ absorption with high reactivity based on the simulated operational conditions.

Keywords: absorption, amine solutions, Aspen HYSYS, carbon dioxide, simulation

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Authors: Shamshiri Mitra, Abedi Rahim

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This paper investigates corporate investment behavior and its relationship with ownership structure and financial leverage for the listed company of Tehran stock exchange during 2008-2012. The results show that the concentration of ownership has s significant positive effect on corporate investment. The results for the kind of major owners show that institutional ownership had a positive significant effect and state and individual ownership had negative significant effects on the corporate investment but the effect of corporate ownership was not significant. Furthermore the effect of financial leverage was negative and significant.

Keywords: corporate investment behavior, financial leverage, ownership structure corporate investment behavior

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Authors: Alexander B. Barker, Megan Parkin, Shreesh Sinha, Emma Wilson, Rachael L. Murray

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Objectives: Exposure to HFSS imagery is associated with consumption of foods high in fat, sugar, or salt (HFSS), and subsequently obesity, among young people. We report and compare the results of two content analyses, one of two popular terrestrial children’s television channels in the UK and the other of a selection of children’s programs available on video-on-demand (VOD) streaming sites. Design: Content analysis of three days’ worth of programs (including advertisements) on two popular children’s television channels broadcast on UK television (CBeebies and Milkshake) as well as a sample of 40 highest-rated children’s programs available on the VOD platforms, Netflix and Amazon Prime, using 1-minute interval coding. Setting: United Kingdom, Participants: None. Results: HFSS content was seen in 181 broadcasts (36%) and in 417 intervals (13%) on terrestrial television, ‘Milkshake’ had a significantly higher proportion of programs/adverts which contained HFSS content than ‘CBeebies’. In VOD platforms, HFSS content was seen in 82 episodes (72% of the total number of episodes), across 459 intervals (19% of the total number of intervals), with no significant difference in the proportion of programs containing HFSS content between Netflix and Amazon Prime. Conclusions: This study demonstrates that HFSS content is common in both popular UK children’s television channels and children's programs on VOD services. Since previous research has shown that HFSS content in the media has an effect on HFSS consumption, children’s television programs broadcast either on TV or VOD services are likely having an effect on HFSS consumption in children and legislative opportunities to prevent this exposure are being missed.

Keywords: public health, epidemiology, obesity, content analysis

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Authors: Kanik Sharma

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In the year of 2011, the global production of carbon nano-materials (CNMs) was around 3,500 tons, and it is projected to expand at a compound annual growth rate of 30.6%. Expanding markets for applications of CNMs, such as carbon nano-tubes (CNTs) and carbon nano-fibers (CNFs), place ever-increasing demands on lowering their production costs. Current technologies for CNM generation require intensive premium feedstock consumption and employ costly catalysts; they also require input of external energy. Industrial-scale CNM production is conventionally achieved through chemical vapor deposition (CVD) methods which consume a variety of expensive premium chemical feedstocks such as ethylene, carbon monoxide (CO) and hydrogen (H2); or by flame synthesis techniques, which also consume premium feedstock fuels. Additionally, CVD methods are energy-intensive. Renewable and replenishable feedstocks, such as those found in municipal, industrial, agricultural recycling streams have a more judicious reason for usage, in the light of current emerging needs for sustainability. Agricultural sugarcane bagasse and corn residues, scrap tire chips as well as post-consumer polyethylene (PE) and polyethylene terephthalate (PET) bottle shreddings when either thermally treated by sole pyrolysis or by sequential pyrolysis and partial oxidation result in the formation of gaseous carbon-bearing effluents which when channeled into a heated reactor, produce CNMs, including carbon nano-tubes, catalytically synthesized therein on stainless steel meshes. The structure of the nano-material synthesized depends on the type of feedstock available for pyrolysis, and can be determined by analysing the feedstock. These feedstocks could supersede the use of costly and often toxic or highly-flammable chemicals such as hydrocarbon gases, carbon monoxide and hydrogen, which are commonly used as feedstocks in current nano-manufacturing process for CNMs.

Keywords: nanomaterials, waste plastics, sugarcane bagasse, pyrolysis

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Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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Authors: Mohammad Reza Ghaani, Michele Catti

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The reduction of CoO/Fe₂O₃ oxides supported on carbon xerogels was studied to elucidate the effect of nano-size distribution of the catalyst in carbon matrices. Resorcinol formaldehyde xerogels were synthesized, impregnated with iron and cobalt nitrates, and subsequently heated to obtain the oxides. The mechanism of oxide reduction to metal was investigated by in-situ synchrotron X-ray diffraction in dynamic, non-isothermal conditions. Kinetic profiles of the reactions were obtained by plotting the diffraction intensities of selected Bragg peaks vs. temperature. The extracted Temperature-Programmed-Reduction (TPR) diagrams were analyzed by appropriate kinetic models, leading to best results with the Avrami-Erofeev model for all reduction reactions considered. The activation energies for the two-step reduction of iron oxide were 65 and 37 kJmol⁻¹, respectively. The average value for the reduction of CoO to Co was found to be around 21 kJ mol⁻¹. Such results may contribute to develop efficient and inexpensive non-noble metal-based catalysts in element form, e.g., Fe, Co, via heterogenization of metal complexes on mesoporous supports.

Keywords: non-isothermal kinetics, carbon aerogel, in-situ synchrotron X-ray diffraction, reduction mechanisms

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Authors: Lallan Singh Yadav, Bijay Kumar Mishra, Manoj Kumar Mahapatra, Arvind Kumar

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Adsorption data for phenol removal onto granular activated carbon were fitted to Langmuir and Freundlich isotherms. The adsorption capacity of phenol was estimated to be 16.12 mg/g at initial pH=5.7. The thermodynamics of adsorption process has also been determined in the present work.

Keywords: adsorption, phenol, granular activated carbon, bioinformatics, biomedicine

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Authors: Mohammad Ahmad, Sander Gersen, Erwin Wilbers

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Carbon capture, transport and underground storage have become a major solution to reduce CO2 emissions from power plants and other large CO2 sources. A big part of this captured CO2 stream is transported at high pressure dense phase conditions and stored in offshore underground depleted oil and gas fields. CO2 is also transported in offshore pipelines to be used for enhanced oil and gas recovery. The captured CO2 stream with impurities may contain water that causes severe corrosion problems, flow assurance failure and might damage valves and instrumentations. Thus, free water formation should be strictly prevented. The purpose of this work is to study the solubility of water in pure CO2 and in CO2 mixtures under real pipeline pressure (90-150 bar) and temperature operation conditions (5-35°C). A set up was constructed to generate experimental data. The results show the solubility of water in CO2 mixtures increasing with the increase of the temperature or/and with the increase in pressure. A drop in water solubility in CO2 is observed in the presence of impurities. The data generated were then used to assess the capabilities of two mixture models: the GERG-2008 model and the EOS-CG model. By generating the solubility data, this study contributes to determine the maximum allowable water content in CO2 pipelines.

Keywords: carbon capture and storage, water solubility, equation of states, fluids engineering

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Authors: Ali Zain Ul Abadeen, Arshad Hussain

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Roads are considered as the national capital, and huge developmental budget is spent on its construction, maintenance, and rehabilitation. Due to proliferating traffic volume, heavier loads and challenging environmental factors, the need for high-performance asphalt pavement is increased. In this research, the asphalt mixture was modified with carbon nanotubes ranging from 0.2% to 2% of binder to study the effect of CNT modification on rutting potential and fatigue life of asphalt mixtures. During this study, the conventional and modified asphalt mixture was subjected to a uni-axial dynamic creep test and dry Hamburg wheel tracking test to study rutting resistance. Fatigue behavior of asphalt mixture was studied using a four-point bending test apparatus. The plateau value of asphalt mixture was taken as a measure of fatigue performance according to the ratio of dissipated energy approach. Results of these experiments showed that CNT modified asphalt mixtures had reduced rut depth and increased rutting and fatigue resistance at higher percentages of carbon nanotubes.

Keywords: carbon nanotubes, fatigue, four point bending test, modified asphalt, rutting

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Authors: Zhuo Cheng, Gaohang Cui, Yang Zheng, Zhiqiang-Pan

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To explore the effect of freeze-thaw cycles on saline soil mechanical properties of fly ash, this study examined the influence of different numbers of freezing and thawing cycles, fly ash content, and moisture content of saline soil in unconfined compression tests and triaxial shear tests. With increased fly ash content, the internal friction angle, cohesion, unconfined compressive strength, and shear strength of the improved soil increased at first and then decreased. Using the Desk-Expert 8.0 software and based on significance analysis theory, the number of freeze-thaw cycles, fly ash content, water content, and the interactions between various factors on the mechanical properties of saline soil were studied. The results showed that the number of freeze-thaw cycles had a significant effect on the mechanical properties of saline soil, while the fly ash content had a weakly significant effect. At the same time, interaction between the number of freeze-thaw cycles and the water content had a significant effect on the unconfined compressive strength and the cohesion of saline soil, and the interaction between fly ash content and the number of freeze-thaw cycles only had a significant effect on the unconfined compressive strength.

Keywords: fly ash, saline soil, seasonally frozen area, significance analysis, qualitative analysis

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Authors: Jesha Faye T. Librea, Leslie Joy L. Diaz

Abstract:

Fuel-derived rice husk ash (fRHA) is a waste material from industries employing rice husk as a biomass fuel which, on the downside, causes disposal and environmental problems. To mitigate this, the fRHA was evaluated for use in other applications such as a pozzolanic material for the construction industry. In this study, the assessment of the potential of fRHA as pozzolanic supplementary cementitious material was conducted by determining the chemical and physical properties of fRHA according to ASTM C618, evaluating the fineness of the material according to ASTM C430, and determining its pozzolanic activity using Luxan Method. The material was found to have a high amorphous silica content of around 95.82 % with traces of alkaline and carbon impurities. The retained carbon residue is 7.18 %, which is within the limit of the specifications for natural pozzolans indicated in ASTM C618. The fineness of the fRHA is at 88.88 % retained at a 45-micron sieve, which, however, exceeded the limit of 34 %. This large particle size distribution was found to affect the pozzolanic activity of the fRHA. This was shown in the Luxan test, where the fRHA was identified as non-pozzolan due to its low pozzolanic activity index of 0.262. Thus, further processing must be done to the fRHA to pass the required ASTM fineness, have a higher pozzolanic activity index, and fully qualify as a pozzolanic material.

Keywords: rice husk ash, pozzolanic, fuel-derived ash, supplementary cementitious material

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Authors: Hassan Zare, Mohammad Jahedi, Mohammad Reza Toroghinejad, Mahmoud Meratian, Marko Knezevic

Abstract:

In this study, the carbon nanotube (CNT) reinforced Al matrix nanocomposites were fabricated by ECAP. Equal Channel Angular Pressing (ECAP) process is one of the most important methods for powder densification due to the presence of shear strain. This method samples with variety passes (one, two, four and eight passes) in C route were prepared at room temperature. A few study about metal matrix nanocomposite reinforced carbon nanotube done, the reaction intersection of interface and carbon nanotube cause to reduce the efficiency of nanocomposite. In this paper, we checked mechanical and physical properties of aluminum-CNT composite that manufactured by ECAP when the composite is deformed. The non-agglomerated CNTs were distributed homogeneously with 2% consolidation in the Aluminum matrix. The ECAP process was performed on the both monolithic and composite with distributed CNT samples for 8 passes.

Keywords: powder metallurgy, ball mill attrition, ultrasonic, consolidation

Procedia PDF Downloads 478