Search results for: Waste management

Authors: Fahreza, Yudhi Herliansyah, Harnovinsah

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This study aims to examine how management compensation and auditor reputation effect on corporate tax management in banking using a sample banking companies listed in Indonesia Stock Exchange. At first, this study examines how the influence of management compensation on the implementation of tax management that may be made by management in order to improve the performance of the company. Second, this study also examines the effect of auditor reputation conducting audit on the implementation of the tax management. The population used in this study is the banking companies listed in Indonesia Stock Exchange. The method used was purposive sampling because the samples of this study have certain criteria that are tailored to the purpose of the study. Based on purposive sampling method, the number of samples in this study is 28 samples. Hypothesis tested using multiple regression analysis. The results of this study indicate that on the 5 % significance level, management compensation significantly influenced tax management as measured using the proxy book tax gap. Other result is management compensation does not significantly affect the tax management that measured using a proxy GAAP effective tax rate. In addition the auditor's reputation does significantly influence tax management as measured using the proxy book tax gap and GAAP effective tax rate.

Keywords: tax management, management compensation, auditor reputation, corporate characteristic

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Authors: Ronita Singh, Yaman Pattanaik, Soham Lalwala

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In today’s highly competitive business environment, every organization is striving towards lean manufacturing systems to achieve lower Production Lead Times, lower costs, less inventory and overall improvement in supply chains efficiency. Based on the similar idea, this paper presents the practical application of Value Stream Mapping (VSM) tool and ECRS (Eliminate, Combine, Reduce, and Simplify) technique in the receipt section of the material management center of an oil refinery. A value stream is an assortment of all actions (value added as well as non-value added) that are required to bring a product through the essential flows, starting with raw material and ending with the customer. For drawing current state value stream mapping, all relevant data of the receipt cycle has been collected and analyzed. Then analysis of current state map has been done for determining the type and quantum of waste at every stage which helped in ascertaining as to how far the warehouse is from the concept of lean manufacturing. From the results achieved by current VSM, it was observed that the two processes- Preparation of GRN (Goods Receipt Number) and Preparation of UD (Usage Decision) are both bottle neck operations and have higher cycle time. This root cause analysis of various types of waste helped in designing a strategy for step-wise implementation of lean tools. The future state thus created a lean flow of materials at the warehouse center, reducing the lead time of the receipt cycle from 11 days to 7 days and increasing overall efficiency by 27.27%.

Keywords: current VSM, ECRS, future VSM, receipt cycle, supply chain, VSM

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Authors: Musa Alhassan, Alhaji Mohammed Mustapha

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Review of studies carried out on the use of bagasse ash in the improvement of deficient soils in Nigeria, with emphasis on lateritic and black cotton soils is presented. Although, the bagasse ash is mostly used as additive to the conventional soil stabilizer (cement and lime), the studies generally showed improvement of geotechnical properties of the soils either modified or stabilized with the ash. This showed the potentials of using this agricultural waste (bagasse ash) in the improvement of geotechnical properties of deficient soils. Thus suggesting that using this material at large scale level, in geotechnical engineering practice could help in the provision of stable and durable structures, reduce cost of soil improvement and also reduces environmental nuisance caused by the unused waste in Nigeria

Keywords: bagasse ash, black cotton soil, deficient soil, laterite, soil improvement

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Authors: Ouaaz Oum Essaad, Melbouci Bachir

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The experimental study conducted has a dual purpose: to valorize the clay material in the road domain and improve the lift of the shape layers by strengthening with plastic waste (in the form of aggregates). To do this, six mixtures of Clay and sand of different percentages were studied: 100% Clay, 95% Clay + 05% Sand, 90% Clay + 10% Sand, 85% Clay + 15% Sand, 80% Clay + 20% Sand, 75% Clay + 25% Sand. Proctor compaction and simple compression tests have been carried out on mixtures (sand + clay + plastic waste). The results obtained show a clear evolution of the characteristics of the Proctor test and the compressive strength of the mixtures according to the different types and percentages of the recycled plastic Plasticity and consistency index are important parameters that play a role in the toughness of plastic soil.

Keywords: valorization, recycling, soil mixture, mechanical tests

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Authors: R. F. Vieira, D. Lopes, I. Baptista, S. A. Figueiredo, V. F. Domingues, R. Jorge, C. Delerue-matos, O. M. Freitas

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Odours are generated in municipal solid wastes management plants as a result of decomposition of organic matter, especially when anaerobic degradation occurs. Information was collected about the substances and respective concentration in the surrounding atmosphere of some management plants. The main components which are associated with these unpleasant odours were identified: ammonia, hydrogen sulfide and mercaptans. The first is the most common and the one that presents the highest concentrations, reaching values of 700 mg/m3. Biofiltration, which involves simultaneously biodegradation, absorption and adsorption processes, is a sustainable technology for the treatment of these odour emissions when a natural packing material is used. The packing material should ideally be cheap, durable, and allow the maximum microbiological activity and adsorption/absorption. The presence of nutrients and water is required for biodegradation processes. Adsorption and absorption are enhanced by high specific surface area, high porosity and low density. The main purpose of this work is the exploitation of natural waste materials, locally available, as packing media: heather (Erica lusitanica), chestnut bur (from Castanea sativa), peach pits (from Prunus persica) and eucalyptus bark (from Eucalyptus globulus). Preliminary batch tests of ammonia removal were performed in order to select the most interesting materials for biofiltration, which were then characterized. The following physical and chemical parameters were evaluated: density, moisture, pH, buffer and water retention capacity. The determination of equilibrium isotherms and the adjustment to Langmuir and Freundlich models was also performed. Both models can fit the experimental results. Based both in the material performance as adsorbent and in its physical and chemical characteristics, eucalyptus bark was considered the best material. It presents a maximum adsorption capacity of 0.78±0.45 mol/kg for ammonia. The results from its characterization are: 121 kg/m3 density, 9.8% moisture, pH equal to 5.7, buffer capacity of 0.370 mmol H+/kg of dry matter and water retention capacity of 1.4 g H2O/g of dry matter. The application of natural materials locally available, with little processing, in biofiltration is an economic and sustainable alternative that should be explored.

Keywords: ammonia removal, biofiltration, natural materials, odour control

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Authors: Harold Jideofor

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Wastewater treatment consists of applying known technology to improve or upgrade the quality of a wastewater. Usually wastewater treatment will involve collecting the wastewater in a central, segregated location (the Wastewater Treatment Plant) and subjecting the wastewater to various treatment processes. Most often, since large volumes of wastewater are involved, treatment processes are carried out on continuously flowing wastewaters (continuous flow or "open" systems) rather than as "batch" or a series of periodic treatment processes in which treatment is carried out on parcels or "batches" of wastewaters. While most wastewater treatment processes are continuous flow, certain operations, such as vacuum filtration, involving storage of sludge, the addition of chemicals, filtration and removal or disposal of the treated sludge, are routinely handled as periodic batch operations.

Keywords: wastewater treatment, environmental engineering, waste water

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Authors: Boce Zhang, Yaguang Luo

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Ripening of climacteric fruits, such as bananas and avocados, are usually initiated days prior to the retail marketing. However, upon the onset of irreversible ripening, they undergo rapid spoilage if not consumed within a narrow climacteric time window. Controlled ripening of climacteric fruits is a critical step to provide consumers with high-quality products while reducing postharvest losses and food waste. There is a high demand for technologies that can retard the ripening process or enable accelerated ripening immediately before consumption. In this work, metal−organic framework (MOF) was developed as a solid porous matrix to encapsulate gaseous hormone, including ethylene, for subsequent application. The feasibility of the on-demand stimulated ripening of bananas and avocados is also evaluated. MOF was synthesized and loaded with ethylene gas. The MOF−ethylene was placed inside sealed containers with preclimacteric bananas and avocados and stored at 16 °C. The fruits were treated for 24-48 hours, and evaluated for ripening progress. Results indicate that MOF−ethylene treatment significantly accelerated the ripening-related changes of color and textural properties in treated bananas and avocados. The average ripening period for both avocados and bananas were reduced in half by using this method. No significant differences of quality characteristics at respective ripening stages were observed between produce ripened via MOF-ethylene versus exogenously supplied ethylene gas or endogenously produced ethylene. Solid MOF matrices could have multiple advantages compared to existing systems, including easy to transport and safe to use by minimally trained produce handlers and consumers. We envision that this technology can help tackle food waste challenges at the critical retail and consumer stages in the food supply chain.

Keywords: climacteric produce, controllable ripening, food waste challenge, metal organic framework

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Authors: Horng-Wen Wu, Yi Chao, Rong-Fang Horng

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This study is to develop a methanol steam reformer with a heat recovery zone, which recovers heat from exhaust gas of a diesel engine, and to investigate waste heat recovery ratio at the required reaction temperature. The operation conditions of the reformer are reaction temperature (200 °C, 250 °C, and 300 °C), steam to carbonate (S/C) ratio (0.9, 1.1, and 1.3), and N2 volume flow rate (40 cm3/min, 70 cm3/min, and 100 cm3/min). Finally, the hydrogen concentration, the CO, CO2, and N2 concentrations are measured and recorded to calculate methanol conversion efficiency, hydrogen flow rate, and assisting combustion gas and impeding combustion gas ratio. The heat source of this reformer comes from electric heater and waste heat of exhaust gas from diesel engines. The objective is to recover waste heat from the engine and to make more uniform temperature distribution within the reformer. It is beneficial for the reformer to enhance the methanol conversion efficiency and hydrogen-rich gas production. Experimental results show that the highest hydrogen flow rate exists at N2 of the volume rate 40 cm3/min and reforming reaction temperature of 300 °C and the value is 19.6 l/min. With the electric heater and heat recovery from exhaust gas, the maximum heat recovery ratio is 13.18 % occurring at water-methanol (S/C) ratio of 1.3 and the reforming reaction temperature of 300 °C.

Keywords: heat recovery, hydrogen-rich production, methanol steam reformer, methanol conversion efficiency

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Authors: Federico Pittino, Thomas Arnold

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The shredding of waste materials is a key step in the recycling process towards the circular economy. Industrial shredders for waste processing operate in very harsh operating conditions, leading to the need for frequent maintenance of critical components. Maintenance optimization is particularly important also to increase the machine’s efficiency, thereby reducing the operational costs. In this work, a monitoring system has been developed and deployed on an industrial shredder located at a waste recycling plant in Austria. The machine has been monitored for one year, and methods for predictive maintenance have been developed for two key components: the cutting knives and the drive belt. The large amount of collected data is leveraged by statistical machine learning techniques, thereby not requiring very detailed knowledge of the machine or its live operating conditions. The results show that, despite the wide range of operating conditions, a reliable estimate of the optimal time for maintenance can be derived. Moreover, the trade-off between the cost of maintenance and the increase in power consumption due to the wear state of the monitored components of the machine is investigated. This work proves the benefits of real-time monitoring system for the efficient operation of industrial shredders.

Keywords: predictive maintenance, circular economy, industrial shredder, cost optimization, statistical machine learning

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Authors: M. Parvez Alam, M. Bilal Khan

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Concrete is the material of choice where strength, performance, durability, impermeability, fire resistance, and abrasion resistance are required. The hunger for the higher strength leads to other materials to achieve the desired results and thus, emerged the contribution of cementitious material for the strength of concrete In present day constructions, concrete is chosen as one of the best choices by civil engineers in construction materials. The concept of sustainability is touching new heights and many pozzolonic materials are tried and tested as partial replacement for the cement. In this paper, comprehensive review of available literatures are studied to evaluate the performance of pozzolonic materials such as ceramic waste powder, copper slag, silica fume on the strength of concrete by the partial replacement of ordinary materials such as cement, fine aggregate and coarse aggregate at different percentage of composition. From the study, we conclude that ceramic wastes are suitable to be used in the construction industry, and more significantly on the making of concrete. Ceramic wastes are found to be suitable for usage as substitution for fine and coarse aggregates and partial substitution in cement production. They were found to be performing better than normal concrete, in properties such as density, durability, permeability, and compressive strength. Copper slag is the waste material of matte smelting and refining of copper such that each ton of copper generates approximately 2.5 tons of copper slag. Copper slag is one of the materials that is considered as a waste which could have a promising future in construction Industry as partial or full substitute of aggregates. Silica fume, also known as micro silica or condensed silica fume, is a relatively new material compared to fly ash, It is another material that is used as an artificial pozzolonic admixture. High strength concrete made with silica fume provides high abrasion/corrosion resistance.

Keywords: concrete, pozzolonic materials, ceramic waste powder, copper slag

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Authors: A. Rosazlin Abdullah, I. Che Fauziah, K. Wan Rasidah, A. B. Rosenani

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The paper industry performs an essential role in the global economy of the world. A study was conducted on the paper mill sludge that is applied on the Khaya senegalensis for 1 year planning period at University Agriculture Park, Puchong, Selangor, Malaysia to determine the growth of Khaya senegalensis, soil properties, nutrients concentrations and effects on the status of heavy metals. Paper Mill Sludge (PMS) and composted Recycled Paper Mill Sludge (RPMS) were used with different rates of nitrogen (0, 150, 300 and 600 kg ha-1) at the ratio of 1:1 (Recycled Paper Mill Sludge (RPMS) : Empty Fruit Brunch (EFB). The growth parameters were measured twice a month for 1 year. Plant nutrients and heavy metal uptake were determined. The paper mill sludge has the potential to be a supplementary N fertilizer as well as a soil amendment. The application of RPMS with N, significantly contributed to the improvement in plant growth parameters such as plant height (4.24 m), basal diameter (10.30 cm), total plant biomass and improved soil physical and chemical properties. The pH, EC, available P and total C in soil were varied among the treatments during the planting period. The treatments with raw and RPM compost had higher pH values than those applied with inorganic fertilizer and control. Nevertheless, there was no salinity problem recorded during the planting period and available P in soil treated with raw and RPMS compost was higher than the control plots that reflects the mineralization of organic P from the decomposition of pulp sludge. The weight of the free and occluded light fractions of carbon concentration was significantly higher in the soils treated with raw and RPMS compost. The application of raw and composted RPMS gave significantly higher concentration of the heavy metals, but the total concentrations of heavy metals in the soils were below the critical values. Hence, the paper mill sludge can be successfully used as soil amendment in acidic soil without any serious threat. The use of paper mill sludge for the soil fertility, shows improvement in land application signifies a unique opportunity to recycle sludge back to the land to alleviate the potential waste management problem.

Keywords: growth, heavy metals, nutrients uptake, production, waste management

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Authors: Patel Darshan Shaileshkumar, M. G. Vanza

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Black cotton soil is problematic soil for any construction work. Black cotton soil contains montmorillonite in its structure. Due to this mineral, black cotton soil will attain maximum swelling and shrinkage. Due to these volume changes, it is necessary to stabilize black cotton soil before the construction of the road. For soil stabilization use of pozzolanic waste is found to be a good solution by some researchers. The palm kernel shell ash (PKSA) is a pozzolanic material that can be used for soil stabilization. Basically, PKSA is a waste material, and it is available at a cheap cost. Palm kernel shell is a waste material generated in palm oil mills. Then palm kernel shell is used in industries instead of coal for power generation. After the burning of a palm kernel shell, ash is formed; the ash is called palm kernel shell ash (PKSA). The PKSA contains a free lime content that will react chemically with the silicate and aluminate of black cotton soil and forms a C-S-H and C-A-H gel which will bines soil particles together and reduce the plasticity of the soil. In this study, the PKSA is added to the soil. It was found that with the addition of PKSA content in the soil, the liquid limit of the soil is decreased, the plastic limit of the soil is increased, and the plasticity of the soil is decreased. The group index value of the soil is evaluated, and it was found that with the addition of PKSA GI value of the soil is decreased, which indicates the strength of the soil is improved.

Keywords: palm kernel shell ash, black cotton soil, liquid limit, group index, plastic limit, plasticity index

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Authors: Faris Alghamdi

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Identifying which conflict management styles organizational members prefer, and what variables influence these selections, is an essential component of organizational conflict management as well as human resource management, particularly in training and development strategies. This study aims to examine the relationship between work experience and preferred conflict management styles. Utilizing the Rahim Organizational Conflict Inventory- II Form C, data were collected from 109 full-time employees of various organizations in the Eastern province of Saudi Arabia. The Pearson’s correlation coefficient analysis showed a statistically significant relationship between the integrating conflict management style and the length of work experience. Nevertheless, this relationship was negative, not positive as hypothesized.

Keywords: conflict management style, organizational members, work experience

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Authors: R. Maalej, I. Amami, S. Saadaoui

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Within the growing body of literature on corporate entrepreneurship, there is a need to understand the relationship between human resource management and corporate entrepreneurship. This paper outlines the linkage between human resource management practices with corporate entrepreneurship. In response, we propose a review of the literature that is based on a conceptual reading of corporate entrepreneurship, human resource management practices and the relationship between them.

Keywords: human resource management, human resources management practices, corporate entrepreneurship, entrepreneur

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Authors: Lingzhi Li, Jiankun Zhang, Tiantian Gu

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Hazard management that can prevent fatal accidents and property losses is a fundamental process during the buildings’ construction stage. However, due to lack of safety supervision resources and operational pressures, the conduction of hazard management is poor and ineffective in China. In order to improve the quality of construction safety management, it is critical to explore the use of information technologies to ensure that the process of hazard management is efficient and effective. After exploring the existing problems of construction hazard management in China, this paper develops the griddization management model for construction hazard management. First, following the knowledge grid infrastructure, the griddization computing infrastructure for construction hazards management is designed which includes five layers: resource entity layer, information management layer, task management layer, knowledge transformation layer and application layer. This infrastructure will be as the technical support for realizing grid management. Second, this study divides the construction hazards into grids through city level, district level and construction site level according to grid principles. Last, a griddization management process including hazard identification, assessment and control is developed. Meanwhile, all stakeholders of construction safety management, such as owners, contractors, supervision organizations and government departments, should take the corresponding responsibilities in this process. Finally, a case study based on actual construction hazard identification, assessment and control is used to validate the effectiveness and efficiency of the proposed griddization management model. The advantage of this designed model is to realize information sharing and cooperative management between various safety management departments.

Keywords: construction hazard, griddization computing, grid management, process

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Authors: Emin Gundogar, Aysegul Yilmaz

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Strategic performance scoring is a significant procedure in management. There are various methods to improve this procedure. This study introduces an information system that is developed to score performance for municipal management. The application of the system is clarified by exemplifying municipal processes.

Keywords: management information system, municipal management, performance scoring

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Authors: Marita Pigłowska, Beata Kurc, Maciej Galiński

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The application of carbon materials in the branches of the electrochemical industry shows an increasing tendency each year due to the many interesting properties they possess. These are, among others, a well-developed specific surface, porosity, high sorption capacity, good adsorption properties, low bulk density, electrical conductivity and chemical resistance. All these properties allow for their effective use, among others in supercapacitors, which can store electric charges of the order of 100 F due to carbon electrodes constituting the capacitor plates. Coals (including expanded graphite, carbon black, graphite carbon fibers, activated carbon) are commonly used in electrochemical methods of removing oil derivatives from water after tanker disasters, e.g. phenols and their derivatives by their electrochemical anodic oxidation. Phenol can occupy practically the entire surface of carbon material and leave the water clean of hydrophobic impurities. Regeneration of such electrodes is also not complicated, it is carried out by electrochemical methods consisting in unblocking the pores and reducing resistances, and thus their reactivation for subsequent adsorption processes. Graphite is commonly used as an anode material in lithium-ion cells, while due to the limited capacity it offers (372 mAh g-1), new solutions are sought that meet both capacitive, efficiency and economic criteria. Increasingly, biodegradable materials, green materials, biomass, waste (including agricultural waste) are used in order to reuse them and reduce greenhouse effects and, above all, to meet the biodegradability criterion necessary for the production of lithium-ion cells as chemical power sources. The most common of these materials are cellulose, starch, wheat, rice, and corn waste, e.g. from agricultural, paper and pharmaceutical production. Such products are subjected to appropriate treatments depending on the desired application (including chemical, thermal, electrochemical). Starch is a biodegradable polysaccharide that consists of polymeric units such as amylose and amylopectin that build an ordered (linear) and amorphous (branched) structure of the polymer. Carbon is also used as a catalyst. Elemental carbon has become available in many nano-structured forms representing the hybridization combinations found in the primary carbon allotropes, and the materials can be enriched with a large number of surface functional groups. There are many examples of catalytic applications of coal in the literature, but the development of this field has been hampered by the lack of a conceptual approach combining structure and function and a lack of understanding of material synthesis. In the context of catalytic applications, the integrity of carbon environmental management properties and parameters such as metal conductivity range and bond sequence management should be characterized. Such data, along with surface and textured information, can form the basis for the provision of network support services.

Keywords: carbon materials, catalysis, BET, capacitors, lithium ion cell

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Authors: Zainab S. Abdullahi, Zakariyya H. Abdullahi, Sahnun Dahiru

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Student attendance in schools is a very important aspect in school management record. In recent years, security systems have become one of the most demanding systems in school. Every institute have its own method of taking attendance, many schools in Nigeria use the old fashion way of taking attendance. That is writing the students name and registration number in a paper and submitting it to the lecturer at the end of the lecture which is time-consuming and insecure, because some students can write for their friends without the lecturer’s knowledge. In this paper, we propose a system that takes attendance using face recognition. There are many automatic methods available for this purpose i.e. biometric attendance, but they all waste time, because the students have to follow a queue to put their thumbs on a scanner which is time-consuming. This attendance is recorded by using a camera attached in front of the class room and capturing the student images, detect the faces in the image and compare the detected faces with database and mark the attendance. The principle component analysis was used to recognize the faces detected with a high accuracy rate. The paper reviews the related work in the field of attendance system, then describe the system architecture, software algorithm and result.

Keywords: attendance system, face detection, face recognition, PCA

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Authors: Muhammad Faisal, Zai-Jin You, Muhammad Naeem

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Concerns about the environment, public health, and the economy are raised by the fact that the world produces around 6 trillion cigarettes annually. Arguably the most pervasive forms of environmental litter, this dangerous trash must be eliminated. The researchers wanted to get an idea of how much pollution is seeping out of cigarette butts in metropolitan areas by studying their distribution and concentration. In order to accomplish this goal, the cigarette butt pollution indicator was applied in 29 different areas. The locations were monitored monthly for a full calendar year. The conditions for conducting the investigation of the venues were the same on both weekends and during the weekdays. By averaging the metal leakage ratio in various climates and the average weight of cigarette butts, we were able to estimate the total amount of heavy metal leakage. The findings revealed that the annual average value of the index for the areas that were investigated ranged from 1.38 to 10.4. According to these numbers, just 27.5% of the areas had a low pollution rating, while 43.5% had a major pollution status or worse. Weekends witnessed the largest fall (31% on average) in all locations' indices, while spring and summer saw the largest increase (26% on average) compared to autumn and winter. It was calculated that the average amount of heavy metals such as Cr, Cu, Cd, Zn, and Pb that seep into the environment from discarded cigarette butts in commercial, residential, and park areas, respectively, is 0.25 µg/m2, 0.078 µg/m2, and 0.18 µg/m2. Butt from cigarettes is one of the most prevalent forms of litter in the area that was examined. This litter is the origin of a wide variety of contaminants, including heavy metals. This toxic garbage poses a significant risk to the city.

Keywords: heavy metal, hazardous waste, waste management, litter

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Authors: Pırıl Tekin, Rızvan Erol

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Risk management has become very important and popular in developing countries in recent years. Especially making patient and employee health and safety issues compulsory in the hospitals, raised the number of studies in Turkey. Also risk management become more important for hospital senior management from clinics to the laboratories. Because quality is really important to be chosen for both patients to consult and employees to prefer to work. And also risk management studies can lead to hospital management team about future works and methods. By this point of view, this study is the risk assessment carried out in the biggest dental hospital in the south part of Turkey. This study was conducted as a research case study, covering two different health care place; A Clinic and A Laboratory. It shows that the problems in this dental hospital and how it can solve all.

Keywords: risk management, healthcare, dental hospital, quality management

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Authors: Mamert Mbonimpa, Ousseynou Kanteye, Élysée Tshibangu Ngabu, Rachid Amrou, Abdelkabir Maqsoud, Tikou Belem

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The management of mine wastes (waste rocks and tailings) containing sulphide minerals such as pyrite and pyrrhotite represents the main environmental challenge for the mining industry. Indeed, acid mine drainage (AMD) can be generated when these wastes are exposed to water and air. AMD is characterized by low pH and high concentrations of heavy metals, which are toxic to plants, animals, and humans. It affects the quality of the ecosystem through water and soil pollution. Different techniques involving soil materials can be used to control AMD generation, including impermeable covers (compacted clays) and oxygen barriers. The latter group includes covers with capillary barrier effects (CCBE), a multilayered cover that include the moisture retention layer playing the role of an oxygen barrier. Once AMD is produced at a mine site, it must be treated so that the final effluent at the mine site complies with regulations and can be discharged into the environment. Active neutralization with lime is one of the treatment methods used. This treatment produces sludge that is usually stored in sedimentation ponds. Other sludge management alternatives have been examined in recent years, including sludge co-disposal with tailings or waste rocks, disposal in underground mine excavations, and storage in technical landfill sites. Considering the ability of AMD neutralization sludge to maintain an alkaline to neutral pH for decades or even centuries, due to the excess alkalinity induced by residual lime within the sludge, valorization of sludge in specific applications could be an interesting management option. If done efficiently, the reuse of sludge could free up storage ponds and thus reduce the environmental impact. It should be noted that mixtures of sludge and soils could potentially constitute usable materials in CCBE for the rehabilitation of acid-generating mine sites, while sludge alone is not suitable for this purpose. The high sludge water content (up to 300%), even after sedimentation, can, however, constitute a geotechnical challenge. Adding lime to the mixtures can reduce the water content and improve the geotechnical properties. The objective of this paper is to investigate the impact of the sludge content (30, 40 and 50%) in sand-sludge mixtures (SSM) on their hydrogeotechnical properties (compaction, shrinkage behaviour, saturated hydraulic conductivity, and water retention curve). The impact of lime addition (dosages from 2% to 6%) on the moisture content, dry density after compaction and saturated hydraulic conductivity of SSM was also investigated. Results showed that sludge adding to sand significantly improves the saturated hydraulic conductivity and water retention capacity, but the shrinkage increased with sludge content. The dry density after compaction of lime-treated SSM increases with the lime dosage but remains lower than the optimal dry density of the untreated mixtures. The saturated hydraulic conductivity of lime-treated SSM after 24 hours of cure decreases by 3 orders of magnitude. Considering the hydrogeotechnical properties obtained with these mixtures, it would be possible to design CCBE whose moisture retention layer is made of SSM. Physical laboratory models confirmed the performance of such CCBE.

Keywords: mine waste, AMD neutralization sludge, sand-sludge mixture, hydrogeotechnical properties, mine site reclamation, CCBE

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Authors: Mohieldin Elmashad, Salwa Yassin

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Expansive soils regarded as one of the most problematic unsaturated formations in the Egyptian arid zones and present a great challenge in civil engineering, in general, and geotechnical engineering, in particular. Severe geotechnical complications and consequent structural damages have been arising due to an excessive and differential volumetric change upon wetting and change in water content. Different studies have been carried out concerning the swelling performance of the expansive soils using different additives including phospho-gypsum as an industrial waste product. However, this paper describes the results of a comprehensive testing programme that was carried out to investigate the effect of phospho-gypsum (PG) and sodium chloride (NaCl), as an additive mixture, on the swelling performance of constituent samples of swelling soils. The constituent samples comprise commercial bentonite collected from a natural site, mixed with different percentages of PG-NaCl mixture. The testing programme had been scoped to cover the physical and chemical properties of the constituent samples. In addition, a mineralogical study using x-ray diffraction (XRD) was performed on the collected bentonite and the mixed bentonite with PG-NaCl mixture samples. The obtained results of this study showed significant improvement in the swelling performance of the tested samples with the increase of the proposed PG-NaCl mixture content.

Keywords: expansive soils, industrial waste, mineralogical study, swelling performance, X-ray diffraction

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Authors: Raquel Salazar Moreno, Uwe Schmidt, Efrén Fitz Rodríguez, Dennis Dannehl, Abraham Rojano Aguilar, Irineo López Cruz, Gilberto Navas Gómez

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As urban areas expand, strategic and protected water reserves become more critical. In this study we investigate the water problems in Mexico City and its Metropolitan area. This region faces a complex water problem that concerns not only Mexican boundaries but also international level because is one of the biggest human concentrations in the World. The current water shortage situation raises the necessity of importing surface and groundwater from the Cutzamala River and from the Alto Rio Lerma System respectively. Water management is the real issue in this region, because waste water generation is more than aquifer overexploitation, and surface water loss in the rainfall period is greater than water imported from other regions. However, the possible solutions of the water supply schemes are complicated, there is a need to look for alternatives socially acceptable and environmentally desirable, considering first the possible solutions on the demand side. Also, it is necessary more investment in water treatment plants and hydraulic infrastructure to ensure water supply and decrease the environmental problems in the area. More studies need to be done related to water efficiency in the three sectors.

Keywords: megacities, aquifer overexploitation, environmental problems, vulnerability

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Authors: Zlatina Genisheva, Pedro Ferreira-Santos, Margarida Soares, Cândida Vilarinho, Joana Carvalho

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The wine industry produces significant quantities of waste, much of which remains underutilized as a potential raw material. Typically, this waste is either discarded in the fields or incinerated, leading to environmental concerns. By-products of wine production, like lees and grape pomace, are readily available at relatively low costs and hold promise as raw materials for biochemical conversion into valuable products. Reusing these waste materials is crucial, not only for reducing environmental impact but also for enhancing profitability. The Vinhos Verdes demarcated region, the largest wine-producing area in Portugal, has remained relatively stagnant over time. This project aims to offer an alternative income source for producers in the region while also expanding the limited existing research on this area. The main objective of this project is the study of the sustainable valorization of grape pomace and lees from the production of DOC Vinho Verde. Extraction tests were performed to obtain high-value compounds, targeting phenolic compounds from grape pomace and protein-rich extracts from lees. An environmentally friendly technique, microwave extraction, was used for this process. This method is not only efficient but also aligns with the principles of green chemistry, reducing the use of harmful solvents and minimizing energy consumption. The findings from this study have the potential to open new revenue streams for the region’s wine producers while promoting environmental sustainability. The optimal conditions for extracting proteins from lees involve the use of NaOH at 150ºC. Regardless of the solvent employed, the ideal temperature for obtaining extracts rich in polyphenol compounds and exhibiting strong antioxidant activity is also 150ºC. For grape pomace, extracts with a high concentration of polyphenols and significant antioxidant properties were obtained at 210ºC. However, the highest total tannin concentrations were achieved at 150ºC, while the maximum total flavonoid content was obtained at 170ºC.

Keywords: antioxidants, circular economy, polyphenol compounds, waste valorization

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Authors: Raghuveer Kaur, Kartikay Sharma, Ashu Khanna

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Earnings management has been present from times immemorial. The recent downfall of giant enterprises like Enron, Satyam and WorldCom has brought a lot of focus on the study and detection of earnings management. The present study is an attempt to study earnings management in one of the fastest emerging economy - India. The study makes an attempt to understand earnings management in different sectors of the economy. The paper first tests a hypothesis to check whether different sectors of India are engaged in earnings management or not. In the later section the paper aims to study the level of earnings management in 6 popular sectors of India: IT&BPO, Retail, Telecom, Biotech, Hotels and coffee. To measure earnings management two popular techniques of detecting earnings management has been employed: Modified Jones Model and Beniesh M Score. A total of 332 companies were studied. Publicly available data from Capitaline database has been used. The paper also classifies the top and bottom five performers on the basis of sales turnover in each sector and identifies whether they manage their earnings or not.

Keywords: earnings management, India, modified Jones model, Beneish M score

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Authors: Eda Kocakaya, Sebahat Seker, Dogan Argun

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The aim of this study is to determine the process of information technologies and the connections between concepts in accounting management services in Turkey. The objective of this study is to determine the adaptation and evaluation process of information technologies and the connections between concepts and differences in accounting management services in Turkey. The situation and determination of the IT applications of Accounting Management were studied. The applications of • Billing • Order Processing • Accounts Receivable/Payable Management • Contract Management • Bank Account Management Were discussed in this study. The IT applications were demonstrated and realized in actual accounting services. The sectoral representative's companies were selected, and the IT application was searched by bibliometric analysis.

Keywords: management, accounting, information technologies, adaptation

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Authors: Rama Umesh Pandey, Jyoti Yadav

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Flooding is one of the waterborne disasters that causes extensive destruction in urban areas. Developing countries are at a higher risk of such damage and more than half of the global flooding events take place in Asian countries including India. Urban flooding is more of a human-induced disaster rather than natural. This is highly influenced by the anthropogenic factors, besides metrological and hydrological causes. Unplanned urbanization and poor management of cities enhance the impact manifold and cause huge loss of life and property in urban areas. It is an irony that urban areas have been facing water scarcity in summers and flooding during monsoon. This paper is an attempt to highlight the factors responsible for flooding in a city especially from an urban planning perspective and to suggest mitigating measures through spatial planning interventions. Analysis has been done in two stages; first is to assess the impacts of previous flooding events and second to analyze the factors responsible for flooding at macro and micro level in cities. Bhopal, a city in Central India having nearly two million population, has been selected for the study. The city has been experiencing flooding during heavy rains in monsoon. The factors responsible for urban flooding were identified through literature review as well as various case studies from different cities across the world and India. The factors thus identified were analyzed for both macro and micro level influences. For macro level, the previous flooding events that have caused huge destructions were analyzed and the most affected areas in Bhopal city were identified. Since the identified area was falling within the catchment of a drain so the catchment area was delineated for the study. The factors analyzed were: rainfall pattern to calculate the return period using Weibull’s formula; imperviousness through mapping in ArcGIS; runoff discharge by using Rational method. The catchment was divided into micro watersheds and the micro watershed having maximum impervious surfaces was selected to analyze the coverage and effect of physical infrastructure such as: storm water management; sewerage system; solid waste management practices. The area was further analyzed to assess the extent of violation of ‘building byelaws’ and ‘development control regulations’ and encroachment over the natural water streams. Through analysis, the study has revealed that the main issues have been: lack of sewerage system; inadequate storm water drains; inefficient solid waste management in the study area; violation of building byelaws through extending building structures ether on to the drain or on the road; encroachments by slum dwellers along or on to the drain reducing the width and capacity of the drain. Other factors include faulty culvert’s design resulting in back water effect. Roads are at higher level than the plinth of houses which creates submersion of their ground floors. The study recommends spatial planning interventions for mitigating urban flooding and strategies for management of excess rain water during monsoon season. Recommendations have also been made for efficient land use management to mitigate water logging in areas vulnerable to flooding.

Keywords: mitigating strategies, spatial planning interventions, urban flooding, violation of development control regulations

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Authors: Alexander Kelíšek, Denisa Janasová, Veronika Mitašová

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Weak signals using is often associated with early warning. It is possible to find a link between early warning, respectively early problems detection and risk management. The idea of early warning is very important in the context of crisis management because of the risk prevention possibility. Weak signals are likened to risk symptoms. Nowadays, their usefulness as a tool of proactive problems solving is emphasized. Based on it, it is possible to use weak signals not only in strategic planning, project management, or early warning system, but also as a subsidiary element in risk management. The main question is how to effectively integrate weak signals into risk management. The main aim of the paper is to point out the possibilities of weak signals using in small and medium enterprises risk management.

Keywords: early warning system, weak signals, risk management, small and medium enterprises (SMEs)

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Authors: Bipul Krishna Saha, Basab Chakraborty, Ashish Alex Sam, Parthasarathi Ghosh

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The demand for energy is cumulatively increasing with time.  Since the availability of conventional energy resources is dying out gradually, significant interest is being laid on searching for alternate energy resources and minimizing the wastage of energy in various fields.  In such perspective, low-grade waste heat from several industrial sources can be reused to generate electricity. The present work is to further the adoption of the Organic Rankine Cycle (ORC) technology in Indian industrial sector.  The present paper focuses on extending the previously reported idea to the next level through a comparative review with three different working fluids using practical data from an Indian industrial plant. For comprehensive study in the simulation platform of Aspen Hysys^®, v8.6, the waste heat data has been collected from a current coke oven gas plant in India.  A parametric analysis of non-regenerative ORC and regenerative ORC is executed using the working fluids R-123, R-11 and R-21 for subcritical ORC system.  The primary goal is to determine the optimal working fluid considering various system parameters like turbine work output, obtained system efficiency, irreversibility rate and second law efficiency under applied multiple heat source temperature (160 °C- 180 °C).  Selection of the turbo-expanders is one of the most crucial tasks for low-temperature applications in ORC system. The present work is an attempt to make suitable recommendation for the appropriate configuration of the turbine. In a nutshell, this study justifies the proficiency of integrating the ORC technology in Indian perspective and also finds the appropriate parameter of all components integrated in ORC system for building up an ORC prototype.

Keywords: organic Rankine cycle, regenerative organic Rankine cycle, waste heat recovery, Indian industry

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Authors: Ganesh Dattatraya Saratale, Min Kyu Oh

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Rice straw is one of the most abundant lignocellulosic waste materials and its annual production is about 731 Mt in the world. This study treats the subject of effective utilization of this waste biomass for biofuels production. We have showed a comparative assessment of numerous pretreatment strategies for rice straw, comprising of major physical, chemical and physicochemical methods. Among the different methods employed for pretreatment alkaline pretreatment in combination with sodium chlorite/acetic acid delignification found efficient pretreatment with significant improvement in the enzymatic digestibility of rice straw. A cellulase dose of 20 filter paper units (FPU) released a maximum 63.21 g/L of reducing sugar with 94.45% hydrolysis yield and 64.64% glucose yield from rice straw, respectively. The effects of different pretreatment methods on biomass structure and complexity were investigated by FTIR, XRD and SEM analytical techniques. Finally the enzymatic hydrolysate of rice straw was used for ethanol production using developed Saccharomyces cerevisiae SR8. The developed yeast strain enabled efficient fermentation of xylose and glucose and produced higher ethanol production. Thus development of bioethanol production from lignocellulosic waste biomass is generic, applicable methodology and have great implication for using ‘green raw materials’ and producing ‘green products’ much needed today.

Keywords: rice straw, pretreatment, enzymatic hydrolysis, FPU, Saccharomyces cerevisiae SR8, ethanol fermentation

Procedia PDF Downloads 537