Search results for: emissions inventory

Authors: Etidel Labidi

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Energy efficiency improvement is one of the means to reduce energy consumption and carbon emissions. Recently, some developed countries have implemented the tradable white certificate scheme (TWC) as a new policy instrument based on market approach to support energy efficiency improvements. The major focus of this paper is to compare the White Certificates (TWC) scheme as an innovative policy instrument for energy efficiency improvement to other policy instruments: energy taxes and regulations setting a minimum level of energy efficiency. On the basis of our theoretical discussion and numerical simulation, we show that the white certificates system is the most interesting policy instrument for saving energy because it generates the most important level of energy savings and the least increase in energy service price.

Keywords: energy savings, energy efficiency, energy policy, white certificates

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Authors: Denvi Giovanita, Wustari L. H. Mangundjaya

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The pace of globalization and technological development make changes inevitable to organizations. However, organizational change is not easy to implement and is prone to failure. One of the reasons of change failure is due to lack of employees’ commitment to change. There are many variables that can influence employees’ commitment to change. The influencing factors can be sourced from the organization or individuals themselves. This study focuses on the affective form of commitment to change. The objective of this study is to identify the effect of transformational leadership (organizational factor) and employees’ change self-efficacy (individual factor) on affective commitment to change. The respondents of this study were employees who work in organizations that are or have faced organizational change. The data were collected using Affective Commitment to Change, Change Self-Efficacy, and Transformational Leadership Inventory. The data were analyzed using regression. The result showed that both transformational leadership and change self-efficacy have a positive and significant impact on affective commitment to change. The implication of the study can be used for practitioners to enhance the success of organizational change, by developing transformational leadership on the leaders and change self-efficacy on the employees in order to create a high affective commitment to change.

Keywords: affective commitment to change, change self-efficacy, organizational change, transformational leadership

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Authors: Jeffrey A. Amelse

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Many corporations aspire to become Net Zero Carbon Carbon Dioxide by 2035-2050. This paper examines what it will take to achieve those goals. Achieving Net Zero CO₂ requires an understanding of where energy is produced and consumed, the magnitude of CO₂ generation, and proper understanding of the Carbon Cycle. The latter leads to the distinction between CO₂ and biomass carbon sequestration. Short reviews are provided for prior technologies proposed for reducing CO₂ emissions from fossil fuels or substitution by renewable energy, to focus on their limitations and to show that none offer a complete solution. Of these, CO₂ sequestration is poised to have the largest impact. It will just cost money, scale-up is a huge challenge, and it will not be a complete solution. CO₂ sequestration is still in the demonstration and semi-commercial scale. Transportation accounts for only about 30% of total U.S. energy demand, and renewables account for only a small fraction of that sector. Yet, bioethanol production consumes 40% of U.S. corn crop, and biodiesel consumes 30% of U.S. soybeans. It is unrealistic to believe that biofuels can completely displace fossil fuels in the transportation market. Bioethanol is traced through its Carbon Cycle and shown to be both energy inefficient and inefficient use of biomass carbon. Both biofuels and CO₂ sequestration reduce future CO₂ emissions from continued use of fossil fuels. They will not remove CO₂ already in the atmosphere. Planting more trees has been proposed as a way to reduce atmospheric CO₂. Trees are a temporary solution. When they complete their Carbon Cycle, they die and release their carbon as CO₂ to the atmosphere. Thus, planting more trees is just 'kicking the can down the road.' The only way to permanently remove CO₂ already in the atmosphere is to break the Carbon Cycle by growing biomass from atmospheric CO₂ and sequestering biomass carbon. Sequestering tree leaves is proposed as a solution. Unlike wood, leaves have a short Carbon Cycle time constant. They renew and decompose every year. Allometric equations from the USDA indicate that theoretically, sequestrating only a fraction of the world’s tree leaves can get the world to Net Zero CO₂ without disturbing the underlying forests. How can tree leaves be permanently sequestered? It may be as simple as rethinking how landfills are designed to discourage instead of encouraging decomposition. In traditional landfills, municipal waste undergoes rapid initial aerobic decomposition to CO₂, followed by slow anaerobic decomposition to methane and CO₂. The latter can take hundreds to thousands of years. The first step in anaerobic decomposition is hydrolysis of cellulose to release sugars, which those who have worked on cellulosic ethanol know is challenging for a number of reasons. The key to permanent leaf sequestration may be keeping the landfills dry and exploiting known inhibitors for anaerobic bacteria.

Keywords: carbon dioxide, net zero, sequestration, biomass, leaves

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Authors: Ahlem Guerzou, Salheddine Doumandji

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Orchards and minimally processed with surrounding hedges form a significant source of biodiversity. These orchards are an entire ecosystem, home to a rich insect fauna associated with the presence of a large diversity of plant species. The values of the richness and diversity rise when the intensity of the chemical protection is reduced emphasizing the importance of such orchard in the conservation of biodiversity. To show the interest hedges fauna perspective, we conducted a study in an orange grove located Baraki surrounded by hedges and windbreaks consist of several plant species. With the sweep net there were the invertebrate fauna of the herbaceous and after a year of inventory was collected consists of a 2177 individuals distributed among 156 species grouped into five classes and 15 orders fauna. Hymenoptera and Diptera are in first place with 34 species (AR% = 19.3%), followed by Coleoptera with 27 species (AR% = 15.3%), Homoptera dominate in the workforce with 735 individuals (AR% = 34.1%). The Shannon-Weaver index calculated reflects a great diversity of population sampled equal to 5.2 bits. The equitability is 0.7, showing a strong trend of balance between the numbers of species present.

Keywords: biodiversity, citrus orchard, reaps net, hedges, Baraki

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Authors: Neha Asthana, Vishal Krishna Prasad

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Reverse logistics and green supply chain form an interconnected and interwoven network of parameters that contribute to enhancement and incremental exchange in the triple bottom line in the consistently changing and fragmenting markets of the globalizing markets of today. Reverse logistics not only contributes to completing the supply chain in a comprehensive and synchronized manner but also contributes to a significant degree in optimizing green supply chains through procedures such as recycling, refurbishing etc. contributing to waste reduction. Carbon trading, owing to its limitations in the global context and being in a nascent stage seeks plethora of research to determine its full application in synergy with reverse logistics and green supply chain.

Keywords: reverse logistics, carbon trading, carbon emissions, green supply chain

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Authors: Yousef Abu Nahleh, Alhasan Hakami, Arun Kumar, Fugen Daver

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This study considers the problem of calculating safety stocks in disaster situations inventory systems that face demand uncertainties. Safety stocks are essential to make the supply chain, which is controlled by forecasts of customer needs, in response to demand uncertainties and to reach predefined goal service levels. To solve the problem of uncertainties due to the disaster situations affecting the industry sector, the concept of Emergency Safety Stock (ESS) was proposed. While there exists a huge body of literature on determining safety stock levels, this literature does not address the problem arising due to the disaster and dealing with the situations. In this paper, the problem of improving the Order Quantity Model to deal with uncertainty of demand due to disasters is managed by incorporating a new idea called ESS which is based on the probability of disaster occurrence and uses probability matrix calculated from the historical data.

Keywords: Emergency Safety Stocks, safety stocks, Order Quantity Model, supply chain

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Authors: Aigerim Uyzbayeva, Valeriya Tyo, Nurlan Ibrayev

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Kazakhstan is currently one of the dynamically developing states in its region. The stable growth in all sectors of the economy leads to a corresponding increase in energy consumption. Thus, country consumes a significant amount of energy due to the high level of industralisation and the presence of energy-intensive manufacturing such as mining and metallurgy which in turn leads to low energy efficiency. With allowance for this the Government has set several priorities to adopt a transition of Republic of Kazakhstan to a “green economy”. This article provides an overview of Kazakhstan’s energy efficiency situation in for the period of 1991-2014. First, the dynamics of production and consumption of conventional energy resources are given. Second, the potential of renewable energy sources is summarised, followed by the description of GHG emissions trends in the country. Third, Kazakhstan’ national initiatives, policies and locally implemented projects in the field of energy efficiency are described.

Keywords: energy efficiency in Kazakhstan, greenhouse gases, renewable energy, sustainable development

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Authors: Provides Ng

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Platform economy is a peer-to-peer model of distributing resources facilitated by community-based digital platforms. In recent years, digital platforms are rapidly reconfiguring the public realm using hyper-personalisation techniques. This paper aims at investigating how urban planning can leapfrog into the digital age to help relieve the rising tension of the global issue of labour flow; it discusses the means to transfer techniques of hyper-personalisation into urban planning for plasticity using platform technologies. This research first denotes the limitations of the current system of urban residency, where the system maintains itself on the circulation of documents, which are data on paper. Then, this paper tabulates how some of the institutions around the world, both public and private, digitise data, and streamline communications between a network of systems and citizens using platform technologies. Subsequently, this paper proposes ways in which hyper-personalisation can be utilised to form a digital planning platform. Finally, this paper concludes by reviewing how the proposed strategy may help to open up new ways of thinking about how we affiliate ourselves with cities.

Keywords: platform urbanism, hyper-personalisation, digital inventory, urban accessibility

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Authors: Usman Asif, Klaus Schmidt

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In recent years, the development of alternate fuel vehicles has helped to reduce carbon emissions worldwide. As the number of vehicles will continue to increase in the future, the energy demand will also increase. Therefore, we must consider automotive technologies that are efficient and less harmful to the environment in the long run. Battery Electric Vehicles (BEVs) have gained popularity in recent years because of their lower maintenance, lower fuel costs, and lower carbon emissions. Nevertheless, BEVs show several disadvantages, such as slow charging times and lower range than traditional combustion-powered vehicles. These factors keep many people from switching to BEVs. The authors of this research believe that these limitations can be overcome by using fuel cell technology. Fuel cell technology converts chemical energy into electrical energy from hydrogen power and therefore serves as fuel to power the motor and thus replacing heavy lithium batteries that are expensive and hard to recycle. Also, in contrast to battery-powered electric vehicle technology, Fuel Cell Electric Vehicles (FCEVs) offer higher ranges and lower fuel-up times and therefore are more competitive with electric vehicles. However, FCEVs have not gained the same popularity as electric vehicles due to stringent legal frameworks, underdeveloped infrastructure, high fuel transport, and storage costs plus the expense of fuel cell technology itself. This research will focus on the legal frameworks for hydrogen-powered vehicles, and how a change in these policies may affect and improve hydrogen fueling infrastructure and lower hydrogen transport and storage costs. These policies may also facilitate reductions in fuel cell technology costs. In order to attain a better framework, a number of countries have developed conceptual roadmaps. These roadmaps have set out a series of objectives to increase the access of FCEVs to their respective markets. This research will specifically focus on policies in Japan, Europe, and the USA in their attempt to shape the automotive industry of the future. The researchers also suggest additional policies that may help to accelerate the advancement of FCEVs to mass-markets. The approach was to provide a solid literature review using resources from around the globe. After a subsequent analysis and synthesis of this review, the authors concluded that in spite of existing legal challenges that have hindered the advancement of fuel-cell technology in the automobile industry in the past, new initiatives that enhance and advance the very same technology in the future are underway.

Keywords: fuel cell electric vehicles, fuel cell technology, legal frameworks, policies and regulations

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Authors: Elisabeth Desiana Mayasari, Laurensia Aptik Evanjeli, Brigitta Erlita Tri Anggadewi

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The condition of the COVID-19 pandemic demands adaptation in various aspects of human life, including in the field of education. Teachers are expected to do distance learning or Learning From Home (LFH). The teacher said that he experienced stress, anxiety, feeling depressed, and afraid based on the interview. Learning adaptations and pandemic situations can impact the mental health of teachers, so the purpose of this study is to determine the mental health of teachers while teaching online. This research was conducted with a quantitative approach using a survey method. The subjects in this study were 330 elementary school teachers under the auspices of a foundation in Yogyakarta. Teachers' mental health was measured using the Indonesian version of The Mental Health Inventory (MHI-38), which has a reliability of 0.888. The results showed that the teachers generally had a good mental health condition marked by a lower negative aspect score than the positive aspect. In addition, the overall mental health aspect shows that some teachers have better mental health when compared to the average score, as well as higher positive aspect scores in all sub-aspects.

Keywords: mental health, teacher, COVID-19 pandemic, MHI-38

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Authors: Fariea Bakul, Chhanda Karmaker

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The present study was designed to investigate the effects of parental bonding on adult’s cognitive emotion regulation and also to investigate gender differences in parental bonding and cognitive emotion regulation. Data were collected by using convenience sampling technique from 100 adult students (50 males and 50 females) of different universities of Dhaka city, ages between 20 to 25 years, using Bengali version of Parental Bonding Inventory and Bengali version of Cognitive Emotion Regulation Questionnaire. The obtained data were analyzed by using multiple regression analysis and independent samples t-test. The results revealed that fathers care (β =0.317, p < 0.05) was only significantly positively associated with adult’s cognitive emotion regulation. Adjusted R² indicated that the model explained 30% of the variance in adult’s adaptive cognitive emotion regulation. No significant association was found between parental bonding and less adaptive cognitive emotion regulations. Results from independent samples t-test also revealed that there was no significant gender difference in both parental bonding and cognitive emotion regulations.

Keywords: cognitive emotion regulation, parental bonding, parental care, parental over-protection

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Authors: Omoniyi A. Olubunmi, Omoniyi Olayide M.

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This study was designed to assess the attitudes of Nigerian university teachers by their students in terms of teachers’ attitude to work, teaching and students. The study was a survey, and made use of the researcher’s designed questionnaire tagged Students’ Assessment Teachers Inventory (SATI), comprising 20 items, was used to collect data. The respondents were 300 students which were randomly selected from three universities in Ondo State. The SATI elicited information on different aspects of teachers’ attitude to work, teaching and students. The study was guided by two hypotheses. Data collected were analyzed using Pearson-r. The result showed that there was a significant relationship between teachers’ attitude to work (r = 0.343, p<0.01), teaching (r = 0.594, p<0.01) and students (r = 0.487, p<0.01). The study concluded that teachers’ attitudes to teaching profession in higher institutions in Ondo State were not favorable and this could be improved through capacity building for effective pedagogical skills, conducive environment, well equipped libraries and laboratories, and provision of incentives for university teachers.

Keywords: capacity building, pedagogical skills, teachers’ attitude, students’ assessment

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Authors: Faiza Chaib, Yasmina-Nadia Bendahmane, Fatima Zohra Ghanemi

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In order to know the traditional use of aromatic and medicinal plants in natural cosmetics, we carried out an ethnobotanical study using an online quiz among the Algerian population residing mainly in western Algeria (Oran, Tlemcen, and Mostaganem). Our study identified 37 plant species used as cosmetic plants, divided into 9 botanical families. The families mainly used and the richest in species are the lamiaceae, the apiecea, and the rutaceae. Our study states that the 5 species with the highest frequency of use and highest citation value are lemon, chamomile, turmeric, garlic, and lavender. Lemon takes first place in the order of frequency. The plants listed have been listed in tables grouping the identification of plants by their scientific and vernacular names, frequency of use, parts used, parts of the body concerned, desired action, as well as the main traditional recipes. This study allowed us to highlight the importance of aromatic plants and to appreciate their traditional practices in natural cosmetics.

Keywords: aromatic plants, ethnobotanical survey, traditional use, natural cosmetics, questionnaire, western Algeria

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Authors: Rosa Alin Cristian

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As in any other sports branch, there is also a relationship of dependence between the motor qualities and the technical skills in the sports dance, in the sense that superior performances from a technical, artistic point of view can be obtained only on the basis of a certain level of motor qualities and of the morphological and functional indices of the organism. Starting from the premise that physical training is a basic component of the dancers' training process, determining the efficacy and efficiency of the athletes in training and competitions, its main objectives are to obtain an optimal functional capacity of the body, which is reached through a superior level of development and manifestation of the basic and specific motor qualities, through appropriate values of the morph-functional indices, all against the background of a perfect state of health. We propose in this paper to create an inventory of the motor qualities specific to the sports dance, of their forms of manifestation, to establish some methodical priorities for their development, in order to support the specialists in their attempt to approach the physical training in the most rigorous and efficient way, according to the characteristics of each age category.

Keywords: physical training, motor skills, sports dance, performance

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Authors: Tamara Romero, Manuel Romero-Huelva, Jose V. Segarra, Jose Castro, Carlos Fernandez

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Many foods resulting from processing and manufacturing end up as waste, most of which is burned, dumped into landfills or used as compost, which leads to wasted resources, and environmental problems due to unsuitable disposal. Using residues of the crop and food processing industries to feed livestock has the advantage to obviating the need for costly waste management programs. The main residue generated in citrus cultivations and rice crop are pruning waste and rice straw, respectively. Within Spain, the Valencian Community is one of the world's oldest citrus and rice production areas. The objective of this experiment found out the effects of including orange leaves and rice straw as ingredients in the concentrate diets of goats, on milk production and methane (CH₄) emissions. Ten Murciano-Granadina dairy goats (45 kg of body weight, on average) in mid-lactation were selected in a crossover design experiment, where each goat received two treatments in 2 periods. Both groups were fed with 1.7 kg pelleted mixed ration; one group (n= 5) was a control (C) and the other group (n= 5) used orange leaves and rice straw (OR). The forage was alfalfa hay, and it was the same for the two groups (1 kg of alfalfa was offered by goat and day). The diets employed to achieve the requirements during lactation period for caprine livestock. The goats were allocated to individual metabolism cages. After 14 days of adaptation, feed intake and milk yield were recorded daily over a 5 days period. Physico-chemical parameters and somatic cell count in milk samples were determined. Then, gas exchange measurements were recorded individually by an open-circuit indirect calorimetry system using a head box. The data were analyzed by mixed model with diet and digestibility as fixed effect and goat as random effect. No differences were found for dry matter intake (2.23 kg/d, on average). Higher milk yield was found for C diet than OR (2.3 vs. 2.1 kg/goat and day, respectively) and, greater milk fat content was observed for OR than C (6.5 vs. 5.5%, respectively). The cheese extract was also greater in OR than C (10.7 vs. 9.6%). Goats fed OR diet produced significantly fewer CH₄ emissions than C diet (27 vs. 30 g/d, respectively). These preliminary results (LIFE Project LOWCARBON FEED LIFE/CCM/ES/000088) suggested that the use of these waste by-products was effective in reducing CH₄ emission without detrimental effect on milk yield.

Keywords: agricultural waste, goat, milk production, methane emission

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Authors: Farnaz Dehkhoda

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This study was conducted to compare the effectiveness of active and receptive music-therapy on anxiety in cancer patients undergoing chemotherapy or radiotherapy. 184 young adult patients, who were diagnosed with early stage cancer and were undergoing treatment, were divided into three groups. Two groups received music therapy as a parallel treatment and the third group was control group. In active music-therapy, a music specialist helped the patients to play guitar and sing. In the receptive music-therapy, patients preferred pre-recorded music played by MP3 player. The level of anxiety was measured by the Beck Anxiety Inventory as pre-test and post-test. ANCOVA revealed that both types of music-therapy reduced anxiety level of patients and the active music-therapy intervention found to be more effective. The results suggest that music-therapy can be applied as an intervention method contemporary with cancer medical treatment, for improving quality of life in cancer patients by reducing their anxiety.

Keywords: Anxiety, Cancer, Chemotherapy, Music-therapy

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Authors: Anastasia Constantinou, Panayiotis Laouris, Stephen Morris

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Background: Climate change has been reported as one of the worst threats to healthcare. The healthcare sector is a significant contributor to greenhouse gas emissions with primary care being responsible for 23% of the NHS’ total carbon footprint. Digital interventions, primarily focusing on telemedicine, offer a route to change. This systematic review aims to quantify and characterize the carbon footprint savings associated with the implementation of digital interventions in the setting of primary care. Methods: A systematic review of published literature was conducted according to PRISMA (Preferred Reporting Item for Systematic Reviews and Meta-Analyses) guidelines. MEDLINE, PubMed, and Scopus databases as well as Google scholar were searched using key terms relating to “carbon footprint,” “environmental impact,” “sustainability”, “green care”, “primary care,”, and “general practice,” using citation tracking to identify additional articles. Data was extracted and analyzed in Microsoft Excel. Results: Eight studies were identified conducted in four different countries between 2010 and 2023. Four studies used interventions to address primary care services, three studies focused on the interface between primary and specialist care, and one study addressed both. Digital interventions included the use of mobile applications, online portals, access to electronic medical records, electronic referrals, electronic prescribing, video-consultations and use of autonomous artificial intelligence. Only one study carried out a complete life cycle assessment to determine the carbon footprint of the intervention. It estimate that digital interventions reduced the carbon footprint at primary care level by 5.1 kgCO2/visit, and at the interface with specialist care by 13.4 kg CO₂/visit. When assessing the relationship between travel-distance saved and savings in emissions, we identified a strong correlation, suggesting that most of the carbon footprint reduction is attributed to reduced travel. However, two studies also commented on environmental savings associated with reduced use of paper. Patient savings in the form of reduced fuel cost and reduced travel time were also identified. Conclusion: All studies identified significant reductions in carbon footprint following implementation of digital interventions. In the future, controlled, prospective studies incorporating complete life cycle assessments and accounting for double-consulting effects, use of additional resources, technical failures, quality of care and cost-effectiveness are needed to fully appreciate the sustainable benefit of these interventions

Keywords: carbon footprint, environmental impact, primary care, sustainable healthcare

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Authors: Marref C., Bezzalla A., Marref S., Houhamdi M.

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Wetlands represent ecosystems of great importance through their ecological and socio-economic functions and biological diversity, even if they are most threatened by anthropization. This study aimed to contribute to the creation of an inventory of bird species in Batna, on Algeria from 2020 to 2022. Counts were carried out from 8:00 to 19:00 using a telescope (20 × 60) and a pair of binoculars (10 × 50) and by employing absolute and relative methods. Birds were categorized by phenology, habitat, biogeography, and diet. A total of 80 species in 58 genera and 19 families were observed. Migratory birds were dominant (38%) phenologically, and the birds of Palearctic origin dominated (26.25%) biogeographically. Invertivorous and carnivorous species were most common (35%). Ecologically, the majority of species were waterbirds (73.75%), which are protected in Algeria. This study highlights the need for the preservation of ecosystem components and enhancement of biological resources of protected, rare, and key species. it observed 43797 individuals of Marmaronetta angustirostris during our study and reported the nesting of Podiceps nigricollis, Porphyrio porphyrio, and Tadorna ferruginea. For this reason, it is recommended to propose the area as a Ramsar site.

Keywords: biodiversity, avifauna, ecologicat status, zone humide, algerie

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Authors: Hamed Jafargholi

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Global warming presents an immense environmental risk, causing detrimental impacts on ecological systems and putting coastal areas at risk. Implementing efficient measures to minimize greenhouse gas emissions and the use of fossil fuels is essential to reducing global warming. Vapor compression heat pumps provide a practical method for harnessing energy from waste heat sources and reducing energy consumption. However, traditional working fluids used in these heat pumps generally contain a significant global warming potential (GWP), which might cause severe greenhouse effects if they are released. The goal of the emphasis on low-GWP (below 150) refrigerants is to further the vapor compression heat pumps. A classification system for vapor compression heat pumps is offered, with different boundaries based on the needed heat temperature and advancements in heat pump technology. A heat pump could be classified as a low temperature heat pump (LTHP), medium temperature heat pump (MTHP), high temperature heat pump (HTHP), or ultra-high temperature heat pump (UHTHP). The HTHP/UHTHP border is 160 °C, the MTHP/HTHP and LTHP/MTHP limits are 100 and 60 °C, respectively. The refrigerant is one of the most important parts of a vapor compression heat pump system. Presently, the main ways to choose a refrigerant are based on ozone depletion potential (ODP) and GWP, with GWP being the lowest possible value and ODP being zero. Pure low-GWP refrigerants, such as natural refrigerants (R718 and R744), hydrocarbons (R290, R600), hydrofluorocarbons (R152a and R161), hydrofluoroolefins (R1234yf, R1234ze(E)), and hydrochlorofluoroolefin (R1233zd(E)), were selected as candidates for vapor compression heat pump systems based on these selection principles. The performance, characteristics, and potential uses of these low-GWP refrigerants in heat pump systems are investigated in this paper. As vapor compression heat pumps with pure low-GWP refrigerants become more common, more and more low-grade heat can be recovered. This means that energy consumption would decrease. The research outputs showed that the refrigerants R718 for UHTHP application, R1233zd(E) for HTHP application, R600, R152a, R161, R1234ze(E) for MTHP, and R744, R290, and R1234yf for LTHP application are appropriate. The selection of an appropriate refrigerant should, in fact, take into consideration two different environmental and thermodynamic points of view. It might be argued that, depending on the situation, a trade-off between these two groups should constantly be considered. The environmental approach is now far stronger than it was previously, according to the European Union regulations. This will promote sustainable energy consumption and social development in addition to assisting in the reduction of greenhouse gas emissions and the management of global warming.

Keywords: vapor compression, global warming potential, heat pumps, greenhouse

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Authors: Ahmed Shaik

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Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure.

Keywords: accounting estimates, disclosure notes, financial reporting, transparency

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Authors: Philipp Sommer, Amgad Agoub

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The construction sector significantly impacts global CO₂ emissions, particularly through the energy usage of residential buildings. To address this, various governments, including Germany's, are focusing on reducing emissions via sustainable refurbishment initiatives. This study examines the application of machine learning (ML) to estimate energy demands dynamically in residential buildings and enhance the potential for large-scale sustainable refurbishment. A major challenge in Germany is the lack of extensive publicly labeled datasets for energy performance, as energy performance certificates, which provide critical data on building-specific energy requirements and consumption, are not available for all buildings or require on-site inspections. Conversely, England and other countries in the European Union (EU) have rich public datasets, providing a viable alternative for analysis. This research adapts insights from these English datasets to the German context by developing a comprehensive data schema and calibration dataset capable of predicting building energy demand effectively. The study proposes a minimal feature set, determined through feature importance analysis, to optimize the ML model. Findings indicate that ML significantly improves the scalability and accuracy of energy demand forecasts, supporting more effective emissions reduction strategies in the construction industry. Integrating energy performance certificates into municipal heat planning in Germany highlights the transformative impact of data-driven approaches on environmental sustainability. The goal is to identify and utilize key features from open data sources that significantly influence energy demand, creating an efficient forecasting model. Using Extreme Gradient Boosting (XGB) and data from energy performance certificates, effective features such as building type, year of construction, living space, insulation level, and building materials were incorporated. These were supplemented by data derived from descriptions of roofs, walls, windows, and floors, integrated into three datasets. The emphasis was on features accessible via remote sensing, which, along with other correlated characteristics, greatly improved the model's accuracy. The model was further validated using SHapley Additive exPlanations (SHAP) values and aggregated feature importance, which quantified the effects of individual features on the predictions. The refined model using remote sensing data showed a coefficient of determination (R²) of 0.64 and a mean absolute error (MAE) of 4.12, indicating predictions based on efficiency class 1-100 (G-A) may deviate by 4.12 points. This R² increased to 0.84 with the inclusion of more samples, with wall type emerging as the most predictive feature. After optimizing and incorporating related features like estimated primary energy consumption, the R² score for the training and test set reached 0.94, demonstrating good generalization. The study concludes that ML models significantly improve prediction accuracy over traditional methods, illustrating the potential of ML in enhancing energy efficiency analysis and planning. This supports better decision-making for energy optimization and highlights the benefits of developing and refining data schemas using open data to bolster sustainability in the building sector. The study underscores the importance of supporting open data initiatives to collect similar features and support the creation of comparable models in Germany, enhancing the outlook for environmental sustainability.

Keywords: machine learning, remote sensing, residential building, energy performance certificates, data-driven, heat planning

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Authors: Michael Huber, Maximilian J. Poller, Jens Tochtermann, Wolfgang Korth, Andreas Jess, Jakob Albert

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Aside from the desulfurisation, the denitrogenation of fuels is of great importance to minimize the environmental impact of transport emissions. The oxidative reaction pathway of organic nitrogen in the catalytic oxidative denitrogenation could be successfully elucidated. This is the first time such a pathway could be traced in detail in non-microbial systems. It was found that the organic nitrogen is first oxidized to nitrate, which is subsequently reduced to molecular nitrogen via nitrous oxide. Hereby, the organic substrate serves as a reducing agent. The discovery of this pathway is an important milestone for the further development of fuel denitrogenation technologies. The United Nations aims to counteract global warming with Net Zero Emissions (NZE) commitments; however, it is not yet foreseeable when crude oil-based fuels will become obsolete. In 2021, more than 50 million barrels per day (mb/d) were consumed for the transport sector alone. Above all, heteroatoms such as sulfur or nitrogen produce SO₂ and NOx during combustion in the engines, which is not only harmful to the climate but also to health. Therefore, in refineries, these heteroatoms are removed by hy-drotreating to produce clean fuels. However, this catalytic reaction is inhibited by the basic, nitrogenous reactants (e.g., quinoline) as well as by NH3. The ion pair of the nitrogen atom forms strong pi-bonds to the active sites of the hydrotreating catalyst, which dimin-ishes its activity. To maximize the desulfurization and denitrogenation effectiveness in comparison to just extraction and adsorption, selective oxidation is typically combined with either extraction or selective adsorption. The selective oxidation produces more polar compounds that can be removed from the non-polar oil in a separate step. The extraction step can also be carried out in parallel to the oxidation reaction, as a result of in situ separation of the oxidation products (ECODS; extractive catalytic oxidative desulfurization). In this process, H8PV5Mo7O40 (HPA-5) is employed as a homogeneous polyoxometalate (POM) catalyst in an aqueous phase, whereas the sulfur containing fuel components are oxidized after diffusion from the organic fuel phase into the aqueous catalyst phase, to form highly polar products such as H₂SO₄ and carboxylic acids, which are thereby extracted from the organic fuel phase and accumulate in the aqueous phase. In contrast to the inhibiting properties of the basic nitrogen compounds in hydrotreating, the oxidative desulfurization improves with simultaneous denitrification in this system (ECODN; extractive catalytic oxidative denitrogenation). The reaction pathway of ECODS has already been well studied. In contrast, the oxidation of nitrogen compounds in ECODN is not yet well understood and requires more detailed investigations.

Keywords: oxidative reaction pathway, denitrogenation of fuels, molecular catalysis, polyoxometalate

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Authors: Onyebueke Godwin, Okwarafor Friday

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Introduction: Persons with HIV/AIDS disease are predisposed to mental health disorders such as depression and suicide. HIV/AIDS, being a chronic medical illness with antecedent stigmatization ostracization, leads to low mood, low self-esteem, and a tendency to kill oneself due to the burden of the disease in terms of cost and disability. The aim of one study was to examine the prevalence of depression and risk of suicide among HIV/AIDS patients compared to negative persons. Instruments: The Major Depressive Episode and Suicidality modules of the MINI-Neuropsychiatric inventory were used to screen the attendees. Report: The prevalence of depression and risk of suicide were 27.8% and 7.8%, respectively, for the HIV positive subjects, but 1208% and 2.2%, respectively, for negative subjects. Conclusion and Significance: Persons with HIV/AIDS usually present with mental health symptoms, but the attending physicians usually pay attention to physical symptoms. The symptoms of the disease or the side effects of the medication may mask the mental health disease. Recommendation: There is need to screen HIV/AIDS patents for mental health disorders during clinic visits.

Keywords: depression, HIV/AIDS, suicidality

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Authors: Vipan Kumar Sohpal, Rajesh K Sharma

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Diminishing of conventional fuels and hysterical vehicles emission leads to deterioration of the environment, which emphasize the research to work on biofuels. Biofuels from different sources attract the attention of research due to low emission and biodegradability. Emission of carbon monoxide, carbon dioxide and H-C reduced drastically using Biofuels (B-20) combustion. Contrary to the conventional fuel, engine emission results indicated that nitrous oxide emission is higher in Biofuels. So this paper examines and compares the nitrogen oxide emission of Jatropha Curcus (JCO) B-20% blends with the vegetable oil. In addition to that computational analysis of crude non edible oil performed to assess the impact of composition on emission quality. In conclusion, JCO have the potential feedstock for the biodiesel production after the genetic modification in the plant.

Keywords: jatropha curcus, computational analysis, emissions, NOx biofuels

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Authors: Kobamelo Mashaba

Abstract:

The molten slag has a high substantial temperatures range between 1723-1923, carrying a huge amount of useful energy for reducing energy consumption and CO₂ emissions under the heat recovery process. Therefore in this study, we investigated the performance of the modified crank Nicolson method for a delayed partial differential equation on the heat recovery of molten slag in the metallurgical mining environment. It was proved that the proposed method converges quickly compared to the classic method with the existence of a unique solution. It was inferred from numerical result that the proposed methodology is more viable and profitable for the mining industry.

Keywords: delayed partial differential equation, modified Crank-Nicolson Method, molten slag, heat recovery, parabolic equation

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Authors: Ibrahim Cil, Onur Kurtcu, H. Ibrahim Demir, Furkan Yener, Yusuf. S. Turkan, Muharrem Unver, Ramazan Evren

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Fuzzy AHP (Analytic Hierarchy Process) method is decision-making way at the end of integrating the current AHP method with fuzzy structure. In this study, the processes of production planning, inventory management and purchasing department of a system were analysed and were requested to decide the performance criteria of each area. At this point, the current work processes were analysed by various decision-makers and comparing each criteria by giving points according to 1-9 scale were completed. The criteria were listed in order to their weights by using Fuzzy AHP approach and top three performance criteria of each department were determined. After that, the performance criteria of supply chain consisting of three departments were asked to determine. The processes of each department were compared by decision-makers at the point of building the supply chain performance system and getting the performance criteria. According to the results, the criteria of performance system of supply chain by using Fuzzy AHP were determined for which will be used in the supply chain performance system in the future.

Keywords: AHP, fuzzy, performance evaluation, supply chain

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Authors: Vijaya Dixit Aasheesh Dixit

Abstract:

Shipbuilding industry operates in Engineer Procure Construct (EPC) context. Product mix of a shipyard comprises of various types of ships like bulk carriers, tankers, barges, coast guard vessels, sub-marines etc. Each order is unique based on the type of ship and customized requirements, which are engineered into the product right from design stage. Thus, to execute every new project, a shipyard needs to upgrade its production expertise. As a result, over the long run, holistic learning occurs across different types of projects which contributes to the knowledge base of the shipyard. Simultaneously, in the short term, during execution of a project comprising of multiple sister ships, repetition of similar tasks leads to learning at activity level. This research aims to capture above learnings of a shipyard and incorporate learning curve effect in project scheduling and materials procurement to improve project performance. Extant literature provides support for the existence of such learnings in an organization. In shipbuilding, there are sequences of similar activities which are expected to exhibit learning curve behavior. For example, the nearly identical structural sub-blocks which are successively fabricated, erected, and outfitted with piping and electrical systems. Learning curve representation can model not only a decrease in mean completion time of an activity, but also a decrease in uncertainty of activity duration. Sister ships have similar material requirements. The same supplier base supplies materials for all the sister ships within a project. On one hand, this provides an opportunity to reduce transportation cost by batching the order quantities of multiple ships. On the other hand, it increases the inventory holding cost at shipyard and the risk of obsolescence. Further, due to learning curve effect the production scheduled of each consequent ship gets compressed. Thus, the material requirement schedule of every next ship differs from its previous ship. As more and more ships get constructed, compressed production schedules increase the possibility of batching the orders of sister ships. This work aims at integrating materials management with project scheduling of long duration projects for manufacturing of multiple sister ships. It incorporates the learning curve effect on progressively compressing material requirement schedules and addresses the above trade-off of transportation cost and inventory holding and shortage costs while satisfying budget constraints of various stages of the project. The activity durations and lead time of items are not crisp and are available in the form of probabilistic distribution. A Stochastic Mixed Integer Programming (SMIP) model is formulated which is solved using evolutionary algorithm. Its output provides ordering dates of items and degree of order batching for all types of items. Sensitivity analysis determines the threshold number of sister ships required in a project to leverage the advantage of learning curve effect in materials management decisions. This analysis will help materials managers to gain insights about the scenarios: when and to what degree is it beneficial to treat a multiple ship project as an integrated one by batching the order quantities and when and to what degree to practice distinctive procurement for individual ship.

Keywords: learning curve, materials management, shipbuilding, sister ships

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Authors: I. Inuaeyen, L. Phil, O. Eni

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Fossil fuels have been the main source of global energy for many decades, accounting for about 80% of global energy need. This is beginning to change however with increasing concern about greenhouse gas emissions which comes mostly from fossil fuel combustion. Greenhouse gases such as carbon dioxide are responsible for stimulating climate change. As a result, there has been shift towards more clean and renewable energy sources of energy as a strategy for stemming greenhouse gas emission into the atmosphere. The production of bio-products such as bio-fuel, bio-electricity, bio-chemicals, and bio-heat etc. using biomass materials in accordance with the bio-refinery concept holds a great potential for reducing high dependence on fossil fuel and their resources. The bio-refinery concept promotes efficient utilisation of biomass material for the simultaneous production of a variety of products in order to minimize or eliminate waste materials. This will ultimately reduce greenhouse gas emissions into the environment. In Nigeria, cassava solid waste from cassava processing facilities has been identified as a vital feedstock for bio-refinery process. Cassava is generally a staple food in Nigeria and one of the most widely cultivated foodstuff by farmers across Nigeria. As a result, there is an abundant supply of cassava waste in Nigeria. In this study, the aim is to explore opportunities for converting cassava waste to a range of bio-products such as butanol, ethanol, electricity, heat, methanol, furfural etc. using a combination of biochemical, thermochemical and chemical conversion routes. . The best process scenario will be identified through the evaluation of economic analysis, energy efficiency, life cycle analysis and social impact. The study will be carried out by developing a model representing different process options for cassava waste conversion to useful products. The model will be developed using Aspen Plus process simulation software. Process economic analysis will be done using Aspen Icarus software. So far, comprehensive survey of literature has been conducted. This includes studies on conversion of cassava solid waste to a variety of bio-products using different conversion techniques, cassava waste production in Nigeria, modelling and simulation of waste conversion to useful products among others. Also, statistical distribution of cassava solid waste production in Nigeria has been established and key literatures with useful parameters for developing different cassava waste conversion process has been identified. In the future work, detailed modelling of the different process scenarios will be carried out and the models validated using data from literature and demonstration plants. A techno-economic comparison of the various process scenarios will be carried out to identify the best scenario using process economics, life cycle analysis, energy efficiency and social impact as the performance indexes.

Keywords: bio-refinery, cassava waste, energy, process modelling

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Authors: Karan R. Chavan, Paula Saavalainen, Kumudini V. Marathe, Riitta L. Keiski, Ganapati D. Yadav

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Co-contamination of groundwaters by arsenic in different forms is often observed around the globe. Arsenic is introduced into the waters by several mechanisms and different technologies are proposed and practiced for effective removal. The assessment of three prominent technologies, namely, adsorption, ion exchange and nanofiltration was carried out in this study based on lifecycle methodology. The life of the technologies was divided into two stages: cradle to gate (C-G) and gate to gate (G-G), in order to find out the impacts in different categories of environmental burdens, human health and resource consumption. Life cycle inventory was estimated by use of models and design equations concerning with the different technologies. Regeneration was considered for each technology and over the course of its full lifetime. The impact values of adsorption technology for the C-G stage are greater by thousand times (103) and million times (106) compared to ion exchange and nanofiltration technologies, respectively. The impact of G-G stage of the lifecycle is the major contributor of the impact for all the 3 technologies due to electricity consumption during the operation. Overall, the ion Exchange technology fares well in this study of removal of As (V) only.

Keywords: arsenic, nanofiltration, lifecycle assessment, membrane technology

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Authors: Harpa Ragnarsdóttir, Magnús Kjartan Gíslason, Kristín Briem, Guðný Lilja Oddsdóttir

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Introduction: Whiplash-Associated Disorder (WAD) is a health problem characterized by motor, neurological and psychosocial symptoms, stressing the need for a multimodal treatment approach. To achieve individualized multimodal approach, prognostic factors need to be identified early using validated patient-reported and objective outcome measures. The aim of this study is to demonstrate the degree of association between patient-reported and clinical outcome measures of WAD patients in the subacute phase. Methods: Individuals (n=41) with subacute (≥1, ≤3 months) WAD (I-II), medium to high-risk symptoms, or neck pain rating ≥ 4/10 on the Visual Analog Scale (VAS) were examined. Outcome measures included measurements for movement control (Butterfly test) and cervical active range of motion (cAROM) using the NeckSmart system, a computer system using an inertial measurement unit (IMU) that connects to a computer. The IMU sensor is placed on the participant’s head, who receives visual feedback about the movement of the head. Patient-reported neck disability, pain intensity, general health, self-perceived handicap, central sensitization, and difficulties due to dizziness were measured using questionnaires. Excel and R statistical software were used for statistical analyses. Results: Forty-one participants, 15 males (37%), 26 females (63%), mean (SD) age 36.8 (±12.7), underwent data collection. Mean amplitude accuracy (AA) (SD) in the Butterfly test for easy, medium, and difficult paths were 2.4mm (0.9), 4.4mm (1.8), and 6.8mm (2.7), respectively. Mean cAROM (SD) for flexion, extension, left-, and right rotation were 46.3° (18.5), 48.8° (17.8), 58.2° (14.3), and 58.9° (15.0), respectively. Mean scores on the Neck Disability Index (NDI), VAS, Dizziness Handicap Inventory (DHI), Central Sensitization Inventory (CSI), and 36-Item Short Form Survey RAND version (RAND) were 43% (17.4), 7 (1.7), 37 (25.4), 51 (17.5), and 39.2 (17.7) respectively. Females showed significantly greater deviation for AA compared to males for easy and medium Butterfly paths (p<0.05). Statistically significant moderate to strong positive correlation was found between the DHI and easy (r=0.6, p=0.05), medium (r=0.5, p=0.05)) and difficult (r=0.5, p<0.05) Butterfly paths, between the total RAND score and all cAROMs (r between 0.4-0.7, p≤0.05) except flexion (r=0.4, p=0.7), and between the NDI score and CSI (r=0.7, p<0.01), VAS (r=0.5, p<0.01), and DHI (r=0.7, p<0.01) scores respectively. Discussion: All patient-reported and objective measures were found to be outside the reference range. Results suggest females have worse movement control in the neck in the subacute WAD phase. However, no statistical difference based on gender was found in patient-reported measures. Suggesting females might have worse movement control than males in general in this phase. The correlation found between DHI and the Butterfly test can be explained because the DHI measures proprioceptive symptoms like dizziness and eye movement disorders that can affect the outcome of movement control tests. A correlation was found between the total RAND score and cAROM, suggesting that a reduced range of motion affects the quality of life. Significance: The NeckSmart system can detect abnormalities in cAROM, fine movement control, and kinesthesia of the neck. Results suggest females have worse movement control than males. Results show a moderate to a high correlation between several patient-reported and objective measurements.

Keywords: whiplash associated disorders, car-collision, neck, trauma, subacute

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