Search results for: environmental accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7147

Search results for: environmental accounting

6067 Molecular Dynamics Simulation for Buckling Analysis at Nanocomposite Beams

Authors: Babak Safaei, A. M. Fattahi

Abstract:

In the present study we have investigated axial buckling characteristics of nanocomposite beams reinforced by single-walled carbon nanotubes (SWCNTs). Various types of beam theories including Euler-Bernoulli beam theory, Timoshenko beam theory and Reddy beam theory were used to analyze the buckling behavior of carbon nanotube-reinforced composite beams. Generalized differential quadrature (GDQ) method was utilized to discretize the governing differential equations along with four commonly used boundary conditions. The material properties of the nanocomposite beams were obtained using molecular dynamic (MD) simulation corresponding to both short-(10,10) SWCNT and long-(10,10) SWCNT composites which were embedded by amorphous polyethylene matrix. Then the results obtained directly from MD simulations were matched with those calculated by the mixture rule to extract appropriate values of carbon nanotube efficiency parameters accounting for the scale-dependent material properties. The selected numerical results were presented to indicate the influences of nanotube volume fractions and end supports on the critical axial buckling loads of nanocomposite beams relevant to long- and short-nanotube composites.

Keywords: nanocomposites, molecular dynamics simulation, axial buckling, generalized differential quadrature (GDQ)

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6066 Environmental Impacts Assessment of Power Generation via Biomass Gasification Systems: Life Cycle Analysis (LCA) Approach for Tars Release

Authors: Grâce Chidikofan, François Pinta, A. Benoist, G. Volle, J. Valette

Abstract:

Statement of the Problem: biomass gasification systems may be relevant for decentralized power generation from recoverable agricultural and wood residues available in rural areas. In recent years, many systems have been implemented in all over the world as especially in Cambodgia, India. Although they have many positive effects, these systems can also affect the environment and human health. Indeed, during the process of biomass gasification, black wastewater containing tars are produced and generally discharged in the local environment either into the rivers or on soil. However, in most environmental assessment studies of biomass gasification systems, the impact of these releases are underestimated, due to the difficulty of identification of their chemical substances. This work deal with the analysis of the environmental impacts of tars from wood gasification in terms of human toxicity cancer effect, human toxicity non-cancer effect, and freshwater ecotoxicity. Methodology: A Life Cycle Assessment (LCA) approach was adopted. The inventory of tars chemicals substances was based on experimental data from a downdraft gasification system. The composition of six samples from two batches of raw materials: one batch made of tree wood species (oak+ plane tree +pine) at 25 % moisture content and the second batch made of oak at 11% moisture content. The tests were carried out for different gasifier load rates, respectively in the range 50-75% and 50-100%. To choose the environmental impacts assessment method, we compared the methods available in SIMAPRO tool (8.2.0) which are taking into account most of the chemical substances. The environmental impacts for 1kg of tars discharged were characterized by ILCD 2011+ method (V.1.08). Findings Experimental results revealed 38 important chemical substances in varying proportion from one test to another. Only 30 are characterized by ILCD 2011+ method, which is one of the best performing methods. The results show that wood species or moisture content have no significant impact on human toxicity noncancer effect (HTNCE) and freshwater ecotoxicity (FWE) for water release. For human toxicity cancer effect (HTCE), a small gap is observed between impact factors of the two batches, either 3.08E-7 CTUh/kg against 6.58E-7 CTUh/kg. On the other hand, it was found that the risk of negative effects is higher in case of tar release into water than on soil for all impact categories. Indeed, considering the set of samples, the average impact factor obtained for HTNCE varies respectively from 1.64 E-7 to 1.60E-8 CTUh/kg. For HTCE, the impact factor varies between 4.83E-07 CTUh/kg and 2.43E-08 CTUh/kg. The variability of those impact factors is relatively low for these two impact categories. Concerning FWE, the variability of impact factor is very high. It is 1.3E+03 CTUe/kg for tars release into water against 2.01E+01 CTUe/kg for tars release on soil. Statement concluding: The results of this study show that the environmental impacts of tars emission of biomass gasification systems can be consequent and it is important to investigate the ways to reduce them. For environmental research, these results represent an important step of a global environmental assessment of the studied systems. It could be used to better manage the wastewater containing tars to reduce as possible the impacts of numerous still running systems all over the world.

Keywords: biomass gasification, life cycle analysis, LCA, environmental impact, tars

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6065 Accountants and Anti-Money Laundering Compliance in the Real Estate Sector

Authors: Mark E. Lokanan, Liz Lee

Abstract:

This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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6064 A Factor-Analytical Approach on Identities in Environmentally Significant Behavior

Authors: Alina M. Udall, Judith de Groot, Simon de Jong, Avi Shankar

Abstract:

There are many ways in which environmentally significant behavior can be explained. Dominant psychological theories, namely, the theory of planned behavior, the norm-activation theory, its extension, the value-belief-norm theory, and the theory of habit do not explain large parts of environmentally significant behaviors. A new and rapidly growing approach is to focus on how consumer’s identities predict environmentally significant behavior. Identity may be relevant because consumers have many identities that are assumed to guide their behavior. Therefore, we assume that many identities will guide environmentally significant behavior. Many identities can be relevant for environmentally significant behavior. In reviewing the literature, over 200 identities have been studied making it difficult to establish the key identities for explaining environmentally significant behavior. Therefore, this paper first aims to establish the key identities previously used for explaining environmentally significant behavior. Second, the aim is to test which key identities explain environmentally significant behavior. To address the aims, an online survey study (n = 578) is conducted. First, the exploratory factor analysis reveals 15 identity factors. The identity factors are namely, environmentally concerned identity, anti-environmental self-identity, environmental place identity, connectedness with nature identity, green space visitor identity, active ethical identity, carbon off-setter identity, thoughtful self-identity, close community identity, anti-carbon off-setter identity, environmental group member identity, national identity, identification with developed countries, cyclist identity, and thoughtful organisation identity. Furthermore, to help researchers understand and operationalize the identities, the article provides theoretical definitions for each of the identities, in line with identity theory, social identity theory, and place identity theory. Second, the hierarchical regression shows only 10 factors significantly uniquely explain the variance in environmentally significant behavior. In order of predictive power the identities are namely, environmentally concerned identity, anti-environmental self-identity, thoughtful self-identity, environmental group member identity, anti-carbon off-setter identity, carbon off-setter identity, connectedness with nature identity, national identity, and green space visitor identity. The identities explain over 60% of the variance in environmentally significant behavior, a large effect size. Based on this finding, the article reveals a new, theoretical framework showing the key identities explaining environmentally significant behavior, to help improve and align the field.

Keywords: environmentally significant behavior, factor analysis, place identity, social identity

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6063 Object Detection in Digital Images under Non-Standardized Conditions Using Illumination and Shadow Filtering

Authors: Waqqas-ur-Rehman Butt, Martin Servin, Marion Pause

Abstract:

In recent years, object detection has gained much attention and very encouraging research area in the field of computer vision. The robust object boundaries detection in an image is demanded in numerous applications of human computer interaction and automated surveillance systems. Many methods and approaches have been developed for automatic object detection in various fields, such as automotive, quality control management and environmental services. Inappropriately, to the best of our knowledge, object detection under illumination with shadow consideration has not been well solved yet. Furthermore, this problem is also one of the major hurdles to keeping an object detection method from the practical applications. This paper presents an approach to automatic object detection in images under non-standardized environmental conditions. A key challenge is how to detect the object, particularly under uneven illumination conditions. Image capturing conditions the algorithms need to consider a variety of possible environmental factors as the colour information, lightening and shadows varies from image to image. Existing methods mostly failed to produce the appropriate result due to variation in colour information, lightening effects, threshold specifications, histogram dependencies and colour ranges. To overcome these limitations we propose an object detection algorithm, with pre-processing methods, to reduce the interference caused by shadow and illumination effects without fixed parameters. We use the Y CrCb colour model without any specific colour ranges and predefined threshold values. The segmented object regions are further classified using morphological operations (Erosion and Dilation) and contours. Proposed approach applied on a large image data set acquired under various environmental conditions for wood stack detection. Experiments show the promising result of the proposed approach in comparison with existing methods.

Keywords: image processing, illumination equalization, shadow filtering, object detection

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6062 A Causal Model for Environmental Design of Residential Community for Elderly Well-Being in Thailand

Authors: Porntip Ruengtam

Abstract:

This article is an extension of previous research presenting the relevant factors related to environmental perceptions, residential community, and the design of a healing environment, which have effects on the well-being and requirements of Thai elderly. Research methodology began with observations and interviews in three case studies in terms of the management processes and environment design of similar existing projects in Thailand. The interview results were taken to summarize with related theories and literature. A questionnaire survey was designed for data collection to confirm the factors of requirements in a residential community intended for the Thai elderly. A structural equation model (SEM) was formulated to explain the cause-effect factors for the requirements of a residential community for Thai elderly. The research revealed that the requirements of a residential community for Thai elderly were classified into three groups when utilizing a technique for exploratory factor analysis. The factors were comprised of (1) requirements for general facilities and activities, (2) requirements for facilities related to health and security, and (3) requirements for facilities related to physical exercise in the residential community. The results from the SEM showed the background of elderly people had a direct effect on their requirements for a residential community from various aspects. The results should lead to the formulation of policies for design and management of residential communities for the elderly in order to enhance quality of life as well as both the physical and mental health of the Thai elderly.

Keywords: elderly, environmental design, residential community, structural equation modeling

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6061 Rewashing for Gold: Optimizing Mine Plan for Effective Closure

Authors: O. D. Eniowo

Abstract:

“Rewashing” as it is commonly called, involves the process of scooping out and washing chunks of mud from a closed alluvial gold mine site with the purpose of extracting any leftover gold deposits in the site. It is usually carried out by illegal miners who infiltrate closed mine sites with the goal of scavenging for any leftover gold deposits. Expectedly, the practice gives little or no regard for environmental protection. This paper examines the process of “rewashing” in a mining community in Nigeria. It then discusses the looming danger it portends for health, safety, and the environment. The study draws lessons from these occurrences to examine and discuss fit-for-purpose mine closure plans that could be adopted by gold mines in Nigeria and other sub-Saharan African countries.

Keywords: mine planning, mine closure, illegal mining, artisanal mining, environmental sustainability

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6060 Biodiversity Conservation Practices and Extent of Environmental Stewardship Among Indigenous Peoples in Caraga Region, Mindanao, Philippines

Authors: Milagros S. Salibad, Levita B. Grana

Abstract:

The presence and role of Indigenous Peoples (IPs) residing in key biodiversity, protected, and watershed areas within the ancestral domain in the Caraga region, Mindanao, Philippines, hold immense significance. Recognizing their importance and rights, this study aimed to determine the level of biodiversity conservation practices and extent of environmental stewardship among the Mamanwas, Manobos, and Higaonons, assess potential differences in these practices, and identify factors that facilitate or hinder them. Employing an explanatory sequential mixed-method research design, 421 respondents participated through a researcher-made questionnaire. Additional data were collected through focus group discussions, key informant interviews, researcher field notes, community immersions, and secondary sources. The results revealed a high level of biodiversity conservation practices across the three IP groups, with variations influenced by their cultural and traditional practices, awareness, and access to resources and information. Each group exhibited unique environmental practices shaped by their distinct cultures, traditions, and customary knowledge. They have a strong sense of ownership and responsibility towards their ancestral lands and territories and adopt traditional knowledge and practices that promote sustainable resource management and biodiversity conservation. These practices align with the Indigenous Peoples Rights Act (IPRA), also known as Republic Act No. 8371. Various facilitating and hindering factors influenced their conservation efforts. To uphold the region's biodiversity resources, it is recommended that government agencies continue to evaluate and monitor the sustainability of IPs' local biodiversity conservation practices. Additionally, efforts should be made to involve IP communities as essential contributors and stakeholders in these conservation endeavors.

Keywords: biodiversity, conservation, indigenous peoples, traditional knowledge, environmental stewardship

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6059 Land Suitability Approach as an Effort to Design a Sustainable Tourism Area in Pacet Mojokerto

Authors: Erina Wulansari, Bambang Soemardiono, Ispurwono Soemarno

Abstract:

Designing sustainable tourism area is defined as an attempt to design an area, that brings the natural environmental conditions as components are available with a wealth of social conditions and the conservation of natural and cultural heritage. To understanding tourism area in this study is not only focus on the location of the tourist object, but rather to a tourist attraction around the area, tourism objects such as the existence of residential area (settlement), a commercial area, public service area, and the natural environmental area. The principle of success in designing a sustainable tourism area is able to integrate and balance between the limited space and the variety of activities that’s always continuously to growth up. The limited space in this area of tourism needs to be managed properly to minimize the damage of environmental as a result of tourism activities hue. This research aims to identify space in this area of tourism through land suitability approach as an effort to create a sustainable design, especially in terms of ecological. This study will be used several analytical techniques to achieve the research objectives as superimposing analysis with GIS 9.3 software and Analysis Hierarchy Process. Expected outcomes are in the form of classification and criteria of usable space in designing embodiment tourism area. In addition, this study can provide input to the order of settlement patterns as part of the environment in the area of sustainable tourism.

Keywords: sustainable tourism area, land suitability, limited space, environment, criteria

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6058 Chemical Mechanical Polishing Wastewater Treatment through Membrane Distillation

Authors: Imtisal-e-Noor, Andrew Martin, Olli Dahl

Abstract:

Chemical Mechanical Polishing (CMP) has developed as a chosen planarization technique in nano-electronics industries for fabrication of the integrated circuits (ICs). These CMP processes release a huge amount of wastewater that contains oxides of nano-particles (silica, alumina, and ceria) and oxalic acid. Since, this wastewater has high solid content (TS), chemical oxygen demand (COD), and turbidity (NTU); therefore, in order to fulfill the environmental regulations, it needs to be treated up to the local and international standards. The present study proposed a unique CMP wastewater treatment method called Membrane Distillation (MD). MD is a non-isothermal membrane separation process, which allows only volatiles, i.e., water vapors to permeate through the membrane and provides 100% contaminants rejection. The performance of the MD technology is analyzed in terms of total organic carbon (TOC), turbidity, TS, COD, and residual oxide concentration in permeate/distilled water while considering different operating conditions (temperature, flow rate, and time). The results present that high-quality permeate has been recovered after removing 99% of the oxide particles and oxalic acid. The distilled water depicts turbidity < 1 NTU, TOC < 3 mg/L, TS < 50 mg/L, and COD < 100 mg/L. These findings clearly show that the MD treated water can be reused further in industrial processes or allowable to discharge in any water body under the stringent environmental regulations.

Keywords: chemical mechanical polishing, environmental regulations, membrane distillation, wastewater treatment

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6057 Iodine-Doped Carbon Dots as a Catalyst for Water Remediation Application

Authors: Anurag Kumar Pandey, Tapan Kumar Nath, Santanu Dhara

Abstract:

Polluted water by industrial effluents or dyes has become a major global concern, particularly in developing countries. Such environmental contaminants constitute a serious threat to biodiversity, ecosystems, and human health worldwide; thus, their treatment is critical. The usage of nanoparticles has been discovered to be a potential water treatment method with high efficiency, cheap manufacturing costs, and green synthesis. Carbon dots have attracted the interest of researchers due to their unique properties, such as high water solubility, ease of production, great electron-donating ability, and low toxicity. In this context, we synthesized iodine-doped clove buds-derived carbon dots (I-CCDs) for the Fenton-like degradation of environmental contaminants in water (such as methylene blue (MB) and rhodamine-B (Rh-B) dye). The formation of I-CCDs has been confirmed using various spectroscopy techniques. I-CCDs have demonstrated remarkable optical, cytocompatibility, and antibacterial capabilities. The C-dots that were synthesized were found to be an effective catalyst for the reduction of MB and Rh-B utilizing NaBH4 as a reducing agent. UV-visible spectroscopy was used to construct a detailed pathway for dye reduction step by step. As-prepared I-CCDs have the potential to be a promising solution for wastewater purification and treatment systems.

Keywords: iodine-doped carbon dots, wastewater treatment and purification, environmental friendly, antibacterial

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6056 Challenges and Opportunities in Modelling Energy Behavior of Household in Malaysia

Authors: Zuhaina Zakaria, Noraliza Hamzah, Siti Halijjah Shariff, Noor Aizah Abdul Karim

Abstract:

The residential sector in Malaysia has become the single largest energy sector accounting for 21% of the entire energy usage of the country. In the past 10 years, a number of energy efficiency initiatives in the residential sector had been undertaken by the government including. However, there is no clear evidence that the total residential energy consumption has been reduced substantially via these strategies. Household electrical appliances such as air conditioners, refrigerators, lighting and televisions are used depending on the consumers’ activities. The behavior of household occupants played an important role in energy consumption and influenced the operation of the physical devices. Therefore, in order to ensure success in energy efficiency program, it requires not only the technological aspect but also the consumers’ behaviors component. This paper focuses on the challenges and opportunities in modelling residential consumer behavior in Malaysia. A field survey to residential consumers was carried out and responses from the survey were analyzed to determine the consumers’ level of knowledge and awareness on energy efficiency. The analyses will be used in determining a right framework to explain household energy use intentions and behavior. These findings will be beneficial to power utility company and energy regulator in addressing energy efficiency related issues.

Keywords: consumer behavior theories, energy efficiency, household occupants, residential consumer

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6055 Environmental Engineering Case Study of Waste Water Treatement

Authors: Harold Jideofor

Abstract:

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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6054 Analysis of the Recovery of Burnility Index and Reduction of CO2 for Cement Manufacturing Utilizing Waste Cementitious Powder as Alternative Raw Material of Limestone

Authors: Kwon Eunhee, Park Dongcheon, Jung Jaemin

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In countries around the world, environmental regulations are being strengthened, and Korea is no exception to this trend, which means that environment pollution and the environmental load have recently become a significant issue. For this reason, in this study limestone was replaced with cementitious powder to reduce the volume of construction waste as well as the emission of carbon dioxide caused by Tal-carbonate reaction. The research found that cementitious powder can be used as a substitute for limestone. However, the mix proportions of fine aggregate and powder included in the cementitious powder appear to have a great effect on substitution. Thus, future research should focus on developing a technology that can effectively separate and discharge fine aggregate and powder in the cementitious powder.

Keywords: waste cementitious powder, fine aggregate powder, CO2 emission, decarbonation reaction, calcining process

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6053 Comparative Life Cycle Analysis of Selected Modular Timber Construction and Assembly Typologies

Authors: Benjamin Goldsmith, Felix Heisel

Abstract:

The building industry must reduce its emissions in order to meet 2030 neutrality targets, and modular and/or offsite construction is seen as an alternative to conventional construction methods which could help achieve this goal. Modular construction has previously been shown to be less wasteful and has a lower global warming potential (GWP). While many studies have been conducted investigating the life cycle impacts of modular and conventional construction, few studies have compared different types of modular assembly and construction in order to determine which offer the greatest environmental benefits over their whole life cycle. This study seeks to investigate three different modular construction types -infill frame, core, and podium- in order to determine environmental impacts such as GWP as well as circularity indicators. The study will focus on the emissions of the production, construction, and end-of-life phases. The circularity of the various approaches will be taken into consideration in order to acknowledge the potential benefits of the ability to reuse and/or reclaim materials, products, and assemblies. The study will conduct hypothetical case studies for the three different modular construction types, and in doing so, control the parameters of location, climate, program, and client. By looking in-depth at the GWP of the beginning and end phases of various simulated modular buildings, it will be possible to make suggestions on which type of construction has the lowest global warming potential.

Keywords: modular construction, offsite construction, life cycle analysis, global warming potential, environmental impact, circular economy

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6052 Groundwater Contamination Assessment and Mitigation Strategies for Water Resource Sustainability: A Concise Review

Authors: Khawar Naeem, Adel Elomri, Adel Zghibi

Abstract:

Contamination leakage from municipal solid waste (MSW) landfills is a serious environmental challenge that poses a threat to interconnected ecosystems. It not only contaminates the soil of the saturated zone, but it also percolates down the earth and contaminates the groundwater (GW). In this concise literature review, an effort is made to understand the environmental hazards posed by this contamination to the soil and groundwater, the type of contamination, and possible solutions proposed in the literature. In the study’s second phase, the MSW management practices are explored as the landfill site dump rate and type of MSW into the landfill site directly depend on the MSW management strategies. Case studies from multiple developed and underdeveloped countries are presented, and the complex MSW management system is investigated from an operational perspective to minimize the contamination of GW. One of the significant tools used in the literature was found to be Systems Dynamic Modeling (SDM), which is a simulation-based approach to study the stakeholder’s approach. By employing the SDM approach, the risk of GW contamination can be reduced by devising effective MSW management policies, ultimately resulting in water resource sustainability and regional sustainable development.

Keywords: groundwater contamination, environmental risk, municipal solid waste management, system dynamic modeling, water resource sustainability, sustainable development

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6051 Enhancing Environmental Impact Assessment for Natural Gas Pipeline Systems: Lessons in Water and Wastewater Management

Authors: Kittipon Chittanukul, Chayut Bureethan, Chutimon Piromyaporn

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In Thailand, the natural gas pipeline system requires the preparation of an Environmental Impact Assessment (EIA) report for approval by the relevant agency, the Office of Natural Resources and Environmental Policy and Planning (ONEP), in the pre-construction stage. As of December 2022, PTT has a lot of gas pipeline system spanning around the country. Our experience has shown that the EIA is a significant part of the project plan. In 2011, There was a catastrophic flood in multiple areas of Thailand. It destroyed lives and properties. This event is still in Thai people’s mind. Furthermore, rainfall has been increasing for three consecutive years (2020-2022). Moreover, municipalities are situated in low land river basin and tropical rainfall zone. So many areas still suffer from flooding. Especially in 2022, there will be a 60% increase in water demand compared to the previous year. Therefore, all activities will take into account the quality of the receiving water. The above information emphasizes water and wastewater management are significant in EIA report. PTT has accumulated a large number of lessons learned in water and wastewater management. Our pipeline system execution is composed of EIA stage, construction stage, and operation and maintenance phase. We provide practical Information on water and wastewater management to enhance the EIA process for the pipeline system. The examples of lessons learned in water and wastewater management include techniques to address water and wastewater impact throughout the overall pipelines systems, mitigation measures and monitoring results of these measures. This practical information will alleviate the anxiety of the ONEP committee when approving the EIA report and will build trust among stakeholders in the vicinity of the gas pipeline system area.

Keywords: environmental impact assessment, gas pipeline system, low land basin, high risk flooding area, mitigation measure

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6050 Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria

Authors: Shehu Usman Hassan

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Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. This paper investigates firm attributes from perspective of structure, monitoring, performance elements of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.

Keywords: earnings quality, firm attributes, listed deposit money bank, Nigeria

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6049 Trajectory Planning Algorithms for Autonomous Agricultural Vehicles

Authors: Caner Koc, Dilara Gerdan Koc, Mustafa Vatandas

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The fundamental components of autonomous agricultural robot design, such as having a working understanding of coordinates, correctly constructing the desired route, and sensing environmental elements, are the most important. A variety of sensors, hardware, and software are employed by agricultural robots to find these systems.These enable the fully automated driving system of an autonomous vehicle to simulate how a human-driven vehicle would respond to changing environmental conditions. To calculate the vehicle's motion trajectory using data from the sensors, this automation system typically consists of a sophisticated software architecture based on object detection and driving decisions. In this study, the software architecture of an autonomous agricultural vehicle is compared to the trajectory planning techniques.

Keywords: agriculture 5.0, computational intelligence, motion planning, trajectory planning

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6048 Studying the Effects of Conditional Conservatism and Lack of Information Asymmetry on the Cost of Capital of the Accepted Companies in Tehran Stock Exchange

Authors: Fayaz Moosavi, Saeid Moradyfard

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One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry.

Keywords: conditional conservatism, lack of information asymmetry, the cost of capital, stock exchange

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6047 Fractal-Wavelet Based Techniques for Improving the Artificial Neural Network Models

Authors: Reza Bazargan lari, Mohammad H. Fattahi

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Natural resources management including water resources requires reliable estimations of time variant environmental parameters. Small improvements in the estimation of environmental parameters would result in grate effects on managing decisions. Noise reduction using wavelet techniques is an effective approach for pre-processing of practical data sets. Predictability enhancement of the river flow time series are assessed using fractal approaches before and after applying wavelet based pre-processing. Time series correlation and persistency, the minimum sufficient length for training the predicting model and the maximum valid length of predictions were also investigated through a fractal assessment.

Keywords: wavelet, de-noising, predictability, time series fractal analysis, valid length, ANN

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6046 The Impact of Economic Growth on Carbon Footprints of High-Income and Non-High-Income Countries: A Comparative Analysis

Authors: Ghunchq Khan

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The increase in greenhouse gas (GHGs) emissions is a main environmental problem. Diverse human activities and inappropriate economic growth have stimulated a trade-off between economic growth and environmental deterioration all over the world. The impact of economic growth on the environment has received attention as global warming and environmental problems have become more serious. The focus of this study is on carbon footprints (production and consumption) and analyses the impact of GDP per capita on carbon footprints. A balanced panel of 99 countries from 2000 to 2016 is estimated by employing autoregressive distributed lags (ARDL) model – mean group (MG) and pooled mean group (PMG) estimators. The empirical results indicate that GDP per capita has a significant and positive impact in the short run but a negative effect in the long run on the carbon footprint of production in high-income countries by controlling trade openness, industry share, biological capacity, and population density. At the same time, GDP per capita has a significant and positive impact in both the short and long run on the carbon footprint of the production of non-high-income countries. The results also indicate that GDP per capita negatively impacts the carbon footprint of consumption for high-income countries; on the other hand, the carbon footprint of consumption increases as GDP per capita grows in non-high-income countries.

Keywords: ARDL, carbon footprint, economic growth, industry share, trade openness

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6045 A Review of Renewable Energy Conditions in Iran Country

Authors: Ehsan Atash Zaban, Mehdi Beyk

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In recent years, concerns over the depletion of non-renewable fuels and environmental pollution have led countries around the world to look for alternative energy sources for these fuels. An energy source that can have the necessary reliability, be a suitable alternative to fossil fuels, be technologically achievable, comply with environmental standards to the maximum, and at the same time cause countries to meet domestic consumption for electricity production. Iran is one of the richest countries in the world in terms of various energy sources because, on the one hand, it has extensive sources of fossil and non-renewable fuels such as oil and gas, and on the other hand, it has great potential for renewable energy. In this paper, the potential of renewable energy in Iran, which includes solar, wind, geothermal, hydrogen technology, and biomass, has been reviewed and analyzed.

Keywords: renewable energy, solar stations, wind, biomass, hydropower

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6044 Dynamic Building Simulation Based Study to Understand Thermal Behavior of High-Rise Structural Timber Buildings

Authors: Timothy O. Adekunle, Sigridur Bjarnadottir

Abstract:

Several studies have investigated thermal behavior of buildings with limited studies focusing on high-rise buildings. Of the limited investigations that have considered thermal performance of high-rise buildings, only a few studies have considered thermal behavior of high-rise structural sustainable buildings. As a result, this study investigates the thermal behavior of a high-rise structural timber building. The study aims to understand the thermal environment of a high-rise structural timber block of apartments located in East London, UK by comparing the indoor environmental conditions at different floors (ground and upper floors) of the building. The environmental variables (temperature and relative humidity) were measured at 15-minute intervals for a few weeks in the summer of 2012 to generate data that was considered for calibration and validation of the simulated results. The study employed mainly dynamic thermal building simulation using DesignBuilder by EnergyPlus and supplemented with environmental monitoring as major techniques for data collection and analysis. The weather file (Test Reference Years- TRYs) for the 2000s from the weather generator carried out by the Prometheus Group was considered for the simulation since the study focuses on investigating thermal behavior of high-rise structural timber buildings in the summertime and not in extreme summertime. In this study, the simulated results (May-September of the 2000s) will be the focus of discussion, but the results will be briefly compared with the environmental monitoring results. The simulated results followed a similar trend with the findings obtained from the short period of the environmental monitoring at the building. The results revealed lower temperatures are often predicted (at least 1.1°C lower) at the ground floor than the predicted temperatures at the upper floors. The simulated results also showed that higher temperatures are predicted in spaces at southeast facing (at least 0.5°C higher) than spaces in other orientations across the floors considered. There is, however, a noticeable difference between the thermal environment of spaces when the results obtained from the environmental monitoring are compared with the simulated results. The field survey revealed higher temperatures were recorded in the living areas (at least 1.0°C higher) while higher temperatures are predicted in bedrooms (at least 0.9°C) than living areas for the simulation. In addition, the simulated results showed spaces on lower floors of high-rise structural timber buildings are predicted to provide more comfortable thermal environment than spaces on upper floors in summer, but this may not be the same in wintertime due to high upward movement of hot air to spaces on upper floors.

Keywords: building simulation, high-rise, structural timber buildings, sustainable, temperatures, thermal behavior

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6043 Adaptive Response of Plants to Environmental Stress: Natural Oil Seepage; The Living Laboratory in Tramutola, Basilicata Region

Authors: Maria Francesca Scannone, Martina Bochicchio

Abstract:

One of the major environmental problems today is hydrocarbon contamination. The promising sustainable technologies for the treatment of these contaminated sites involves the use of biological organisms. In Agri Valley (Basilicata Region) there is a living laboratory (natural oil seeps) where the selective pressure has enriched the environmental matrices with microorganisms, fungi and plant species able to use the hydrocarbons as a source of metabolic energy, to degrade or tolerate hydrocarbons. Observers visiting this area are fascinated by its unspoiled nature, and the condition of the ecosystem does not appear to has been damaged. The amazing resiliency observed in Tramutola site is of key importance to try to bring green remediation technologies, but no research has been done to identify high-performing native species. The aim of this research was to study how natural processes affect the fate of released oil or how individual species or communities of plants and animals are capable of dealing with the burden of otherwise toxic chemicals. The survey of vegetation was carried out, more than 60 species have been identified and divided into tree, shrub and herb layer. Plant data sheets have been completed only for the species that showed the most appropriate properties for phytoremediation. In general, members of the Salicales, Cyperales, Poales, Fagales, Cornales, Equisetales orders were the most commonly identified orders. They are pioneer plants with high adaptive capacity and vegetative propagation. The literature review has highlighted the existence of rhizosphere effect and a green liver model on selected plants. The study provides significant information on the environmental stress adaptation processes of many indigenous plants that are living and growing on a natural leak of crude oil and gas that migrates up through subsurface.

Keywords: green liver, hydrocarbon degradation, oil seeps, phytoremediation

Procedia PDF Downloads 161
6042 Quantifying Firm-Level Environmental Innovation Performance: Determining the Sustainability Value of Patent Portfolios

Authors: Maximilian Elsen, Frank Tietze

Abstract:

The development and diffusion of green technologies are crucial for achieving our ambitious climate targets. The Paris Agreement commits its members to develop strategies for achieving net zero greenhouse gas emissions by the second half of the century. Governments, executives, and academics are working on net-zero strategies and the business of rating organisations on their environmental, social and governance (ESG) performance has grown tremendously in its public interest. ESG data is now commonly integrated into traditional investment analysis and an important factor in investment decisions. Creating these metrics, however, is inherently challenging as environmental and social impacts are hard to measure and uniform requirements on ESG reporting are lacking. ESG metrics are often incomplete and inconsistent as they lack fully accepted reporting standards and are often of qualitative nature. This study explores the use of patent data for assessing the environmental performance of companies by focusing on their patented inventions in the space of climate change mitigation and adaptation technologies (CCMAT). The present study builds on the successful identification of CCMAT patents. In this context, the study adopts the Y02 patent classification, a fully cross-sectional tagging scheme that is fully incorporated in the Cooperative Patent Classification (CPC), to identify Climate Change Adaptation Technologies. The Y02 classification was jointly developed by the European Patent Office (EPO) and the United States Patent and Trademark Office (USPTO) and provides means to examine technologies in the field of mitigation and adaptation to climate change across relevant technologies. This paper develops sustainability-related metrics for firm-level patent portfolios. We do so by adopting a three-step approach. First, we identify relevant CCMAT patents based on their classification as Y02 CPC patents. Second, we examine the technological strength of the identified CCMAT patents by including more traditional metrics from the field of patent analytics while considering their relevance in the space of CCMAT. Such metrics include, among others, the number of forward citations a patent receives, as well as the backward citations and the size of the focal patent family. Third, we conduct our analysis on a firm level by sector for a sample of companies from different industries and compare the derived sustainability performance metrics with the firms’ environmental and financial performance based on carbon emissions and revenue data. The main outcome of this research is the development of sustainability-related metrics for firm-level environmental performance based on patent data. This research has the potential to complement existing ESG metrics from an innovation perspective by focusing on the environmental performance of companies and putting them into perspective to conventional financial performance metrics. We further provide insights into the environmental performance of companies on a sector level. This study has implications of both academic and practical nature. Academically, it contributes to the research on eco-innovation and the literature on innovation and intellectual property (IP). Practically, the study has implications for policymakers by deriving meaningful insights into the environmental performance from an innovation and IP perspective. Such metrics are further relevant for investors and potentially complement existing ESG data.

Keywords: climate change mitigation, innovation, patent portfolios, sustainability

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6041 Producing Fertilizers of Increased Environmental and Agrochemical Efficiency via Application of Plant-available Inorganic Coatings

Authors: Andrey Norov

Abstract:

Reduction of inefficient losses of nutrients when using mineral fertilizers is a very important and urgent challenge, which is of both economic and environmental significance. The loss of nutrients to the environment leads to the release of greenhouse gases, eutrophication of water bodies, soil salinization and degradation, and other undesirable phenomena. This report focuses on slow and controlled release fertilizers produced through the application of inorganic coatings, which make the released nutrients plant-available. There are shown the advantages of these fertilizers their improved physical and chemical properties, as well as the effect of the coatings on yield growth and on the degree of nutrient efficiency. This type of fertilizers is an alternative to other polymer-coated fertilizers and is more ecofriendly. The production method is protected by the Russian patent.

Keywords: coatings, controlled release, fertilizer, nutrients, nutrient efficiency, yield increase

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6040 A General Strategy for Noise Assessment in Open Mining Industries

Authors: Diego Mauricio Murillo Gomez, Enney Leon Gonzalez Ramirez, Hugo Piedrahita, Jairo Yate

Abstract:

This paper proposes a methodology for the management of noise in open mining industries based on an integral concept, which takes into consideration occupational and environmental noise as a whole. The approach relies on the characterization of sources, the combination of several measurements’ techniques and the use of acoustic prediction software. A discussion about the difference between frequently used acoustic indicators such as Leq and LAV is carried out, aiming to establish common ground for homologation. The results show that the correct integration of this data not only allows for a more robust technical analysis but also for a more strategic route of intervention as several departments of the company are working together. Noise control measurements can be designed to provide a healthy acoustic surrounding in which the exposure workers but also the outdoor community is benefited.

Keywords: environmental noise, noise control, occupational noise, open mining

Procedia PDF Downloads 251
6039 Agroecology Approaches Towards Sustainable Agriculture and Food System: Reviewing and Exploring Selected Policies and Strategic Documents through an Agroecological Lens

Authors: Dereje Regasa

Abstract:

The global food system is at a crossroads, which requires prompt action to minimize the effects of the crises. Agroecology is gaining prominence due to its contributions to sustainable food systems. To support efforts in mitigating the crises, the Food and Agriculture Organization (FAO) established alternative approaches for sustainable agri-food systems. Agroecological elements and principles were developed to guide and support measures that countries need to achieve the Sustainable Development Goals (SDGs). The SDGs require the systemic integration of practices for a smart intensification or adaptation of traditional or industrial agriculture. As one of the countries working towards SDGs, the agricultural practices in Ethiopia need to be guided by these agroecological elements and principles. Aiming at the identification of challenging aspects of a sustainable agri-food system and the characterization of an enabling environment for agroecology, as well as exploring to what extent the existing policies and strategies support the agroecological transition process, five policy and strategy documents were reviewed. These documents are the Rural Development Policy and Strategy, the Environment Policy, the Biodiversity Policy, and the Soil Strategy of the Ministry of Agriculture (MoA). Using the Agroecology Criteria Tool (ACT), the contents were reviewed, focusing on agroecological requirements and the inclusion of sustainable practices. ACT is designed to support a self-assessment of elements supporting agroecology. For each element, binary values were assigned based on the inclusion of the minimum requirements index and then validated through discussion with the document owners. The results showed that the documents were well below the requirements for an agroecological transition of the agri-food system. The Rural Development Policy and Strategy only suffice to 83% in Human and Social Value. It does not support the transition concerning the other elements. The Biodiversity Policy and Soil Strategy suffice regarding the inclusion of Co-creation and Sharing of knowledge (100%), while the remaining elements were not considered sufficiently. In contrast, the Environment Policy supports the transition with three elements accounting for 100%. These are Resilience, Recycling, and Human and Social Care. However, when the four documents were combined, elements such as Synergies, Diversity, Efficiency, Human and Social value, Responsible governance, and Co-creation and Sharing of knowledge were identified as fully supportive (100%). This showed that the policies and strategies complemented one another to a certain extent. However, the evaluation results call for improvements concerning elements like Culture and food traditions, Circular and solidarity economy, Resilience, Recycling, and Regulation and balance since the majority of the elements were not sufficiently observed. Consequently, guidance for the smart intensification of local practices is needed, as well as traditional knowledge enriched with advanced technologies. Ethiopian agricultural and environmental policies and strategies should provide sufficient support and guidance for the intensification of sustainable practices and should provide a framework for an agroecological transition towards a sustainable agri-food system.

Keywords: agroecology, diversity, recycling, sustainable food system, transition

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6038 Reducing Support Structures in Design for Additive Manufacturing: A Neural Networks Approach

Authors: Olivia Borgue, Massimo Panarotto, Ola Isaksson

Abstract:

This article presents a neural networks-based strategy for reducing the need for support structures when designing for additive manufacturing (AM). Additive manufacturing is a relatively new and immature industrial technology, and the information to make confident decisions when designing for AM is limited. This lack of information impacts especially the early stages of engineering design, for instance, it is difficult to actively consider the support structures needed for manufacturing a part. This difficulty is related to the challenge of designing a product geometry accounting for customer requirements, manufacturing constraints and minimization of support structure. The approach presented in this article proposes an automatized geometry modification technique for reducing the use of the support structures while designing for AM. This strategy starts with a neural network-based strategy for shape recognition to achieve product classification, using an STL file of the product as input. Based on the classification, an automatic part geometry modification based on MATLAB© is implemented. At the end of the process, the strategy presents different geometry modification alternatives depending on the type of product to be designed. The geometry alternatives are then evaluated adopting a QFD-like decision support tool.

Keywords: additive manufacturing, engineering design, geometry modification optimization, neural networks

Procedia PDF Downloads 240