Search results for: carbon accounting

Authors: Maryam Kiani

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The aim of this study was to investigate the influence of carbon black additive on the properties of fly ash-based geopolymer. The geopolymer samples were prepared using fly ash as the primary source material, along with an alkali activator solution and different concentrations of carbon black additive. The effects of carbon black on the geopolymer binder were evaluated by analyzing the compressive strength, flexural strength, water absorption, and microstructural properties of the cured samples. The results revealed that the inclusion of carbon black additive significantly enhanced the mechanical properties of the geopolymer binder. The compressive and flexural strengths were found to increase with the addition of carbon black, showing improvements of up to 25% and 15%, respectively. Moreover, the water absorption of the geopolymer samples reduced due to the presence of carbon black, indicating improved resistance against water permeability. Microstructural analysis using scanning electron microscopy (SEM) revealed a more compact and homogenous structure in the geopolymer samples with carbon black. The dispersion of carbon black particles within the geopolymer matrix was observed, suggesting improved interparticle bonding and increased densification. Overall, this study demonstrates the positive impact of carbon black additive on the qualities of fly ash-based geopolymer, emphasizing its potential as an effective enhancer for geopolymer binder applications.

Keywords: fly-ash, carbon black, nanotechnology, geopolymer

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Authors: Adesola Orimoloye, Edward Gobina

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Flue gas is the most prevalent source of carbon dioxide off-gas from numerous processes globally. Among the lion's share of this flue gas is the ever - present electric power plant, primarily fuelled by coal, and then secondly, natural gas. The carbon dioxide found in coal fired power plant off gas is among the dirtiest forms of carbon dioxide, even with many of the improvements in the plants; still this will yield sulphur and nitrogen compounds; among other rather nasty compounds and elements; all let to the atmosphere. This presentation will focus on the characterization of carbon dioxide-rich flue gas sources with a view of eventual conversion to chemicals and fuels using novel membrane reactors.

Keywords: Flue gas, carbon dioxide, membrane, catalyst, syngas

Procedia PDF Downloads 674

Authors: Elena S. Belousova, Olga V. Boiprav

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A technique for incorporating particles of allotropic forms of carbon into a fibrous material has been developed. It can be used for the manufacture of composite electromagnetic radiation absorbers. The frequency characteristics of electromagnetic radiation reflection and transmission coefficients in the microwave range of absorbers on the basis of powdered carbon black, activated carbon, shungite, graphite, manufactured in accordance with the developed technique, have been studied.

Keywords: carbon, graphite, electromagnetic radiation absorber, shungite

Procedia PDF Downloads 163

Authors: Obiamaka Nwobu, Samuel Faboyede, O. Oluseyi

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This study investigated the influence of gender on expectations and actual experiences from Industrial Work Experience, which is an aspect of the curriculum of undergraduate accounting students in selected Nigerian Universities. A survey research design was employed. Copies of a research questionnaire were made and administered to eighty (80) accounting students in selected Nigerian Universities who embarked on Students’ Industrial Work Experience Scheme (SIWES). Their expectations were juxtaposed with their actual experiences gleaned from the Industrial Work Experience. The data for the purpose of this study was analyzed using independent sample t-test. A total of fifteen (15) male and forty four (44) female students responded to the survey. This resulted in a response rate of 73.8 per cent. The results of this study indicated that there was no significant difference in the expectation of male and female undergraduate accounting students that the internship experience will be able to prepare them for an accounting career in the future, impart relevant knowledge, relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software, and general practice of accounting; prepare financial statements, interpret financial statements, develop problem solving skills, communication skills, and interpersonal skills; improve personal confidence and self-esteem, increase exposure to latest technology in the workplace, build rapport and networks, provide earnings, job experience, provide information and experience to choose career path. Furthermore, findings from the survey showed that there were differences in the expectations of students and their actual experiences with respect to their ability to relate theories to work environment, enhance knowledge in financial accounting, cost accounting, accounting software and exposure to latest technology in the workplace. The study only examined the perceptions of students from two Universities in South-West Nigeria. The research instrument used in this study can be administered to undergraduate accounting students in other universities in Nigeria. The Industrial Work Experience Scheme for undergraduate accounting students should be highly encouraged by tertiary institutions in Nigeria. This will ultimately make the students well prepared for a career in accounting.

Keywords: gender, expectations, actual experiences, industrial work experience

Procedia PDF Downloads 259

Authors: Armin Najipour, A. M. Fattahi

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The aim of this research was to investigate the effect of the addition of multi walled carbon nanotubes on the mechanical properties of polyethylene/carbon nanotube nanocomposites. To do so, polyethylene and carbon nanotube were mixed in different weight percentages containing 0, 0.5, 1, and 1.5% carbon nanotube in two screw extruder apparatus by fusion. Then the nanocomposite samples were molded in injection apparatus according to ASTM:D638 standard. The effects of carbon nanotube addition in 4 different levels on the tensile strength, elastic modulus and elongation of the nanocomposite samples were investigated. The results showed that the addition of carbon nanotube had a significant effect on improving tensile strength of the nanocomposite samples such that by adding 1% w/w carbon nanotube, the tensile strength 23.4%,elastic modulus 60.4%and elongation 29.7% of the samples improved. Also, according to the results, Manera approximation model at percentages about 0.5% weight and modified Halpin-Tsai at percentages about 1% weight lead to favorite and reliable results.

Keywords: carbon nanotube, injection molding, Mechanical properties, Nanocomposite, polyethylene

Procedia PDF Downloads 270

Authors: Bashir Ahmmad, Kensaku Kanomata, Fumihiko Hirose

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The effect of carbon materials on TiO2 for the photocatalytic hydrogen gas production from water/alcohol mixtures was investigated. Single walled carbon nanotubes (SWNTs), multi walled carbon nanotubes (MWNTs), carbon nanofiber (CNF), fullerene (FLN), graphite (GP), and graphite silica (GS) were used as co-catalysts by directly mixing with TiO2. Drastic synergy effects were found with increase in the amount of hydrogen gas by a factor of ca. 150 and 100 for SWNTs and GS with TiO2, repectively. The order of H2 gas production for these carbon materials was SWNTs > GS >> MWNTs > FLN > CNF > GP. To maximize the hydrogen production from SWNTs/TiO2, various parameters of experimental conditions were changed. Also, a comparison between Pt/TiO2, WNTs/TiO2 and GS/TiO2 was made for the amount of H2 gas production. Finally, the recyclability of SWNTs/TiO2 and GS/TiO2 were tested.

Keywords: photocatalysis, carbon materials, alcohol reforming, hydrogen production, titanium oxide

Procedia PDF Downloads 489

Authors: Mahmoud Nassar

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This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies.

Keywords: industrial sector, innovations, Jordan, management accounting

Procedia PDF Downloads 370

Authors: Dhaivat S. Soni, Snehal Thakor, Afroz Bhatti

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The prepare CNTs in bulk quantity by as easiest as possible method with highly pure and small diameter. Prepared CNTs first charactered its structural parameter for the conformation of CNTs and purity. Surface morphology of CNTs stured by using various instruments finally study application of prepared CNTs in various field. Carbon nanotubes (CNTs) were synthesized in large scale by pyrolyzing activated carbon in sealed autoclaves.

Keywords: nanostructures, nanotubes, carbon, pyrolysis

Procedia PDF Downloads 398

Authors: Jonathan Nash, Allen Hartt, Catherine Plante

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In many nations, community colleges, or similar institutions, play a crucial role in higher education. For example, in the United States more than half of all undergraduate students enroll in a community college at some point during their academic career. Similar statistics have been reported for Australia and Canada. Recognizing the important role these institutions play in educating future accountants, the American Accounting Association has called for research that contributes to a better understanding of these members of the academic community. Although previous literature has shown that community colleges and 4-year institutions differ on many levels, the extant literature has provided data on the characteristics of introductory accounting courses for four-year institutions but not for community colleges. We fill a void in the literature by providing data on the characteristics of introductory accounting courses offered by community colleges in the United States. Data are collected on several dimensions including: course size and staffing, pedagogical orientation, standardization of course elements, textbook selection, and use of technology-based course management tools. Many of these dimensions have been used in previous research examining four-year institutions thereby facilitating comparisons. The resulting data should be of interest to instructors, regulators and administrators, researchers, and the accounting profession. The data provide information on the introductory accounting courses completed by the average community college student which can help instructors identify areas where transfer students’ experiences might differ from their contemporaries at four-year colleges. Regulators and administrators may be interested in the differences between accounting courses offered by two- and four-year institutions when implementing standardized transfer programs. Researchers might use the data to motivate future research into whether differences between two- and four-year institutions affect outcomes like the probability of students choosing to major in accounting and their performance within the major. Accounting professionals may use our findings as a springboard for facilitating discussions related to the accounting labor supply.

Keywords: Accounting curricula, Community college, Descriptive study, Introductory accounting

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Authors: Dolly Nyaguthii Wanjau

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This study contributes to our understanding of how lecturers assess soft skills in accounting programmes, with the intention of producing graduates that are better prepared for the world of work. Insights were obtained through semi-structured interviews with twelve South African universities that offer chartered accountant training and accredited by SAICA. It was found that the lecturers assessed soft skills using traditional methods of assessments such as tests, assignments, and examinations. However, there were missed opportunities to embrace ICT tools in the assessment process, and this could be attributed to a lack of resources within the participating universities. Given the increasing use of digital tools for business activities, it is important that ICT tools be embraced as an inseparable part of soft skills because employers are increasingly looking for accounting graduates with digital skills.

Keywords: accounting, assessment, ICT skills, SAICA, soft skills

Procedia PDF Downloads 129

Authors: Admassu Addi, Sebesebe Demissew, Teshome Soromessa, Zemede Asfaw

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This study measures the carbon stock of the Moist Afromontane Gesha-Sayilem forest found in Gesha and Sayilem District in southwest Ethiopia. A stratified sampling method was used to identify the number of sampling point through the Global Positioning System. A total of 90 plots having nested plots to collect tree species and soil data were demarcated. The results revealed that the total carbon stock of the forest was 362.4 t/ha whereas the above ground carbon stock was 174.95t/ha, below ground litter, herbs, soil, and dead woods were 34.3,1.27, 0.68, 128 and 23.2 t/ha (up to 30 cm depth) respectively. The Gesha- Sayilem Forest is a reservoir of high carbon and thus acts as a great sink of the atmospheric carbon. Thus conservation of the forest through introduction REDD+ activities is considered an appropriate action for mitigating climate change.

Keywords: carbon sequestration, carbon stock, climate change, allometric, Ethiopia

Procedia PDF Downloads 160

Authors: Shuo Lei

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In order to explore the influencing factors of residents' energy consumption and carbon emissions in different types of communities, this paper conducted research on residents' household energy consumption and carbon emissions in different types of communities in Caijia New Town, Chongqing. By calculating the carbon emissions of residents' household energy consumption, we analyze the structure and characteristics of the energy consumption of households in each type of community. At the same time, the key influencing factors affecting the carbon emissions of residents' energy consumption in Caijia New Town are analyzed from both social and spatial perspectives. The results of the study show that: (1) different types of neighborhoods have a clustering and locking effect on different types of resident groups, which makes the distribution of household energy consumption and carbon emissions closely related to the characteristics of the residents; (2) social and spatial factors have an impact on the residents' energy consumption and carbon emissions, and there is a significant difference in the carbon emission levels of different types of neighborhoods. Accordingly, an identification method is proposed to recognize the carbon emissions of Caijia New Town and even Chongqing City, which provides technical reference for the sustainable planning of low-carbon communities.

Keywords: community type, residential energy consumption and carbon emissions, residential differentiation, influencing factors, low-carbon community

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Authors: Laura Frydel

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Chloroxylenol is a common ingredient in disinfectants. Due to the use of this compound in large amounts, it is more and more often detected in rivers, sewage, and also in human body fluids. In recent years, there have been concerns about the potentially harmful effects of chloroxylenol on human health and the environment. This paper presents the synthesis, a brief characterization and the use of a halloysite-carbon adsorbent for the removal of chloroxylenol from water. The template in the halloysite-carbon adsorbent was acid treated bleached halloysite, and the carbon precursor was cellulose dissolved in zinc (II) chloride, which was dissolved in 37% hydrochloric acid. The FTIR spectra before and after the adsorption process allowed to determine the presence of functional groups, bonds in the halloysite-carbon composite, and the binding mechanism of the adsorbent and adsorbate. The morphology of the bleached halloysite sample and the sample of the halloysite-carbon adsorbent were characterized by scanning electron microscopy (SEM) with surface analysis by X-ray dispersion spectrometry (EDS). The specific surface area, total pore volume and mesopore and micropore volume were determined using the ASAP 2020 volumetric adsorption analyzer. Total carbon and total organic carbon were determined for the halloysite-carbon adsorbent. The halloysite-carbon adsorbent was used to remove chloroxylenol from water. The degree of removal of chloroxylenol from water using the halloysite-carbon adsorbent was about 90%. Adsorption studies show that the halloysite-carbon composite can be used as an effective adsorbent for removing chloroxylenol from water.

Keywords: adsorption, cellulose, chloroxylenol, halloysite

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Authors: A. Kamarchoua, A. A. Bebaa, A. Douadi

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The current work has a goal of the preparation of activated carbon from the stones of dates from southern Algeria (El-Oued province) using a simple pyrolysis proceeded by chemical impregnation in sulphuric acid. For the preparation of the carbon, we choose the diameter of the pellets (0.5-1)mm, activation by acid and water (1:1), carbonization at 450˚C. The prepared carbon has the following characteristics: specific surface 125.86 m2/g, methylene blue number 40, CCE = 0.3meq.g/l, IR and micrographics SEM. The activated carbon thus obtained is used at the water purification in wastewater treatment plant (WWTP) at Kouinine, El- Oued province, to totally eliminate phosphorus. We analyzed the water at the WWTP before the purification procedure. In this study, we have looked at the effect of the following parameters on the adsorption of carbon: the pH, the contact time (Tc) and the agitation speed (Va). The best conditions for phosphorus adsorption are: pH=4 or pH >5, Tc = 60 min and Va = 900 rotations per minute.

Keywords: activated carbon, date stones, pyrolysis, phosphate pollutants

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Authors: Amin Ebrahimi Ghadi, Morteza Moalagh

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This research is carried out to find how a perfect combination of IoT architecture (Internet of Things) and ERP system can strengthen environmental accounting to incorporate both economic and environmental information. IoT (e.g., sensors, software, and other technologies) can be used in the company’s value chain from raw material extraction through materials processing, manufacturing products, distribution, use, repair, maintenance, and disposal or recycling products (Cradle to Grave model). The desired ERP software then will have the capability to track both midpoint and endpoint environmental impacts on a green supply chain system for the whole life cycle of a product. All these enable environmental accounting to calculate, and real-time analyze the operation environmental impacts, control costs, prepare for environmental legislation and enhance the decision-making process. In this study, we have developed a model on how to use IoT devices in life cycle assessment (LCA) to gather emissions, energy consumption, hazards, and wastes information to be processed in different modules of ERP systems in an integrated way for using in environmental accounting to achieve sustainability.

Keywords: ERP, environmental accounting, green supply chain, IOT, life cycle assessment, sustainability

Procedia PDF Downloads 172

Authors: Rbiha Salsabil Ketitni

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The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency.

Keywords: accounting, intellectual capital, intellectual capital accounting, information system

Procedia PDF Downloads 83

Authors: P. D. Ibikunle, D. O. Bala, A. P. Olawolu, A. A. Adebayo

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Chromium has been discovered as a significant contributor to water pollution that causes cancer. Modified carbon nanotubes' (CNTs) potential as an adsorbent hasn't been thoroughly investigated. The study aimed at investigating the potentials of various functionalized carbon nanomaterials for Cr (VI) removal from contaminated synthetic groundwater. Functionalized carbon nanomaterials with layered and tube-like structures were designed based on thermal (KOH-activated micrographite sheets) and impregnation methods by anchoring K and Zn on carbon nanotubes (CNTs), respectively for the removal of Cr (VI) from contaminated synthetic groundwater. Zinc acetate modified carbon nanotubes (Zn-CNTs) and potassium hydroxide modified carbon nanotubes (K-CNTs) exhibited greater adsorption capacity for the Cr (VI) adsorbate compared to KOH-activated graphite (AC-1 and AC-0). Maximum removal efficiency for both adsorbents occurred at pH 2. Omu Aran Hand dug wells can therefore be treated with K–CNTs, since the experimental outcomes showed that CNTs adsorbent could operate well in a range of the experimental scenarios.

Keywords: carbon nanotubes, Chromium (VI), adsorption, water treatment, graphitic carbon, kinetics

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Authors: Hedaya Ali Al Ameri, Alya A. Arabi

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Measuring the level of carbon storage in mangroves’ biomass has a potential impact in the climate change of UAE. Carbon dioxide is one of greenhouse gases. It is considered to be a main reason for global warming. Deforestation is a key source of the increase in carbon dioxide whereas forests such as mangroves assist in removing carbon dioxide from atmosphere by storing them in its biomass and soil. By using Kauffman and Donato methodology, above- and below-ground biomass and carbon stored in UAE’s natural mangroves were quantified. Carbon dioxide equivalent (CO2eq) released to the atmosphere was then estimated in case of mangroves deforestation in the UAE. The results show that the mean total biomass of mangroves in the UAE ranged from 15.75 Mg/ha to 3098.69 Mg/ha. The estimated CO2eq released upon deforestation in the UAE was found to have a minimal effect on the temperature increase and thus global warming.

Keywords: carbon stored in biomass, mangrove deforestation, temperature change, United Arab Emirate

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Authors: Zhaojun Wang, Zongdi Sun, Zhiyuan Liu

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First of all, the carbon trading price and trading volume in Shanghai are transformed by Fourier transform, and the frequency response diagram is obtained. Then, the frequency response diagram is analyzed and the Blackman filter is designed. The Blackman filter is used to filter, and the carbon trading time domain and frequency response diagram are obtained. After wavelet analysis, the carbon trading data were processed; respectively, we got the average value for each 5 days, 10 days, 20 days, 30 days, and 60 days. Finally, the data are used as input of the Back Propagation Neural Network model for prediction.

Keywords: Shanghai carbon trading, carbon trading price, carbon trading volume, wavelet analysis, BP neural network model

Procedia PDF Downloads 391

Authors: Manirath Wongsim

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Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS.

Keywords: information quality, information quality dimensions, accounting information systems, accounting information system adoption

Procedia PDF Downloads 467

Authors: Francesca di Donato, Sara Trucco

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Green accounting is a growing topic of interest. Indeed, nowadays, most firms affect the environment; therefore, companies are seeking the best way to disclose environmental information. Furthermore, companies are increasingly committed to improving the environment, and the topic is gaining more importance to the public, governments, and policymakers. Green accounting is a type of accounting that considers environmental costs and their impact on the financial performance of firms. Thus, the motivation of the current research is to investigate the state-of-the-art literature on the relationship between green accounting and firm performance since the birth of the topic of green accounting and to investigate gaps in the literature that represent fruitful terrain for future research. In doing so, this study provides a bibliometric literature review of existing evidence related to the link between green accounting and firm performance since 2000. The search, based on the most relevant databases for scientific journals (which are Scopus, Emerald, Web of Science, Google Scholar, and Econlit), returned 1917 scientific articles. The articles were manually reviewed in order to identify only the relevant studies in the field by excluding articles with titles and abstracts out of scope. The final sample was composed of 107 articles. A content analysis was carried out on the final sample of articles; in doing so, a classification system has been proposed. Findings show the most relevant environmental costs and issues considered in previous studies and how green accounting may be linked to the financial and non-financial performance of a firm. The study also offers suggestions for future research in this domain. This study has several practical implications. Indeed, the topic of green accounting may be applied to different sectors and different types of companies. Therefore, this study may help managers to better understand the most relevant environmental information to disclose and how environmental issues may be managed to improve the performance of the firms. Moreover, the bibliometric literature review may be of interest to those stakeholders who are interested in the historical evolution of the topic.

Keywords: bibliometric literature review, firm performance, green accounting, literature review

Procedia PDF Downloads 69

Authors: Adesola O. Orimoloye, Edward Gobina

Abstract:

Flue gas is the most prevalent source of carbon dioxide off-gas from numerous processes globally. Among the lion's share of this flue gas is the ever-present electric power plant, primarily fuelled by coal, and then secondly, natural gas. The carbon dioxide found in coal fired power plant off gas is among the dirtiest forms of carbon dioxide, even with many of the improvements in the plants; still this will yield sulphur and nitrogen compounds; among other rather nasty compounds and elements; all let to the atmosphere. This presentation will focus on the characterization of carbon dioxide-rich flue gas sources with a view of eventual conversion to chemicals and fuels using novel membrane reactors.

Keywords: flue gas, carbon dioxide, membrane, catalyst, syngas

Procedia PDF Downloads 523

Authors: Uzu-Kuei Hsu, Keh-Chin Chang, Joo-Guan Hang, Chang-Hsien Tai

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Carbon Deposits are often occurred inside the industrial coke oven during the coking process. Accumulation of carbon deposits may cause a big issue, which seriously influences the coking operation. The carbon is burning off by injecting fresh air through pipes into coke oven which is an efficient way practically operated in industries. The burning off carbon deposition in coke oven performed by Computational Fluid Dynamics (CFD) method has provided an evaluation of the feasibility study. A three-dimensional, transient, turbulent reacting flow simulation has performed with three different injecting air flow rate and another kind of injecting configuration. The result shows that injection higher air flow rate would effectively reduce the carbon deposits. In the meantime, the opened charging holes would suck extra oxygen from the atmosphere to participate in reactions. In term of coke oven operating limits, the wall temperatures are monitored to prevent over-heating of the adiabatic walls during the burn-off process.

Keywords: coke oven, burning off, carbon deposits, carbon combustion, CFD

Procedia PDF Downloads 692

Authors: Jing Zhang

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To reduce the carbon footprint of mankind and become more sustainable is one of the major challenges in our era. Internet of Things (IoT) mainly resolves three problems: Things to Things (T2T), Human to Things, H2T), and Human to Human (H2H). Borrowing the classification of IoT, we can find carbon prints of industries also can be divided in these three ways. Therefore, monitoring the routes of generation and circulation of products may help calculate product carbon print. This paper does not consider any technique used by IoT itself, but the ideas of it look at the connection of products. Carbon prints are like a gene or mark of a product from raw materials to the final products, which never leave the products. The contribution of this paper is to combine the characteristics of IoT and the methodology of network science to find a way to calculate the product's carbon footprint. Life cycle assessment, LCA is a traditional and main tool to calculate the carbon print of products. LCA is a traditional but main tool, which includes three kinds.

Keywords: product carbon footprint, Internet of Things, network science, life cycle assessment

Procedia PDF Downloads 116

Authors: Annelien A. Van Rooyen, Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth

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Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges.

Keywords: accounting profession, distance learning, ethics, workplace

Procedia PDF Downloads 203

Authors: Wongsim Manirath

Abstract:

In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future.

Keywords: data quality, information quality, accounting information system, information management

Procedia PDF Downloads 468

Authors: A. Evcin, N. Çiçek Bezir, R. Duman, N. Duman

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Nowadays, a great concern is placed on the harmfulness of ultraviolet radiation (UVR) which attacks human bodies. Nanocarbon materials, such as carbon nanotubes (CNTs), carbon nanofibers (CNFs) and graphene, have been considered promising alternatives to shielding materials because of their excellent electrical conductivities, very high surface areas and low densities. In the present work, carbon nanofibers have been synthesized from solutions of Polyacrylonitrile (PAN)/ N,N-dimethylformamide (DMF) by electrospinning method. The carbon nanofibers have been stabilized by oxidation at 250 °C for 2 h in air and carbonized at 750 °C for 1 h in H2/N2. We present the fabrication and characterization of transparent and ultraviolet (UV) shielding CNF/polymer composites. The content of CNF filler has been varied from 0.2% to 0.6 % by weight. UV Spectroscopy has been performed to study the effect of composition on the transmittance of polymer composites.

Keywords: electrospinning, carbon nanofiber, characterization, composites, nanofiber, ultraviolet radiation

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Authors: Jonggeon Lee, Sungho Tae, Sungjoon Suk, Keunhyeok Yang, George Ford, Michael E. Smith, Omidreza Shoghli

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In recent years, research to reduce carbon emissions through quantitative assessment of building life cycle carbon emissions has been performed as it relates to the construction industry. However, most research efforts related to building carbon emissions assessment have been focused on evaluation during the operational phase of a building’s life span. Few comprehensive studies of the carbon emissions during a building’s construction phase have been performed. The purpose of this study is to propose an assessment method that quantitatively evaluates the carbon emissions of buildings during the construction phase. The study analysed the amount of carbon emissions produced by 17 construction trades, and selected four construction trades that result in high levels of carbon emissions: reinforced concrete work; sheathing work; foundation work; and form work. Building materials, and construction and transport equipment used for the selected construction trades were identified, and carbon emissions produced by the identified materials and equipment were calculated for these four construction trades. The energy consumption of construction and transport equipment was calculated by analysing fuel efficiency and equipment productivity rates. The combination of the expected levels of carbon emissions associated with the utilization of building materials and construction equipment provides means for estimating the quantity of carbon emissions related to the construction phase of a building’s life cycle. The proposed carbon emissions assessment method was validated by case studies.

Keywords: building construction phase, carbon emissions assessment, building life cycle

Procedia PDF Downloads 751

Authors: Pradip Kumar Das

Abstract:

As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries is the cause of environmental pollution. There is growing degree of awareness and concern globally among nations about environmental degradation or pollution. Environmental resources endowed by the gift of nature and not manmade are invaluable natural resources of a country like India. Any developmental activity is directly related to natural and environmental resources. Economic development without environmental considerations brings about environmental crises and damages the quality of life of present, as well as future generation. As corporate sectors in the global market, especially in India, are becoming anxious about environmental degradation, naturally more and more emphasis will be ascribed to how environment-friendly the outcomes are. Maintaining accounts of such environmental and natural resources in the country has become more urgent. Moreover, international awareness and acceptance of the importance of environmental issues has motivated the development of a branch of accounting called “Environmental Accounting”. Environmental accounting attempts to detect and focus the resources consumed and the costs rendered by an industrial unit to the environment. For the sustainable development of mankind, a healthy environment is indispensable. Gradually, therefore, in many countries including India, environment matters are being given top most priority. Accounting and disclosure of environmental matters have been increasingly manifesting as an important dimension of corporate accounting and reporting practices. But, as conventional accounting deals with mainly non-living things, the formulation of valuation, and measurement and accounting techniques for incorporating environment-related matters in the corporate financial statement sometimes creates problems for the accountant. In the light of this situation, the conceptual analysis of the study is concerned with the rationale of environmental accounting on the economy and society as a whole, and focuses the failures of the traditional accounting system. A modest attempt has been made to throw light on the environmental awareness in developing nations like India and discuss the problems associated with the implementation of environmental accounting. The conceptual study also reflects that despite different anomalies, environmental accounting is becoming an increasing important aspect of the accounting agenda within the corporate sector in India. Lastly, a conclusion, along with recommendations, has been given to overcome the situation.

Keywords: environmental accounting, environmental degradation, environmental management, environmental resources

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Authors: Ahmad Alqatan

Abstract:

Purpose: The purpose of this study is to analyze how the adoption of cloud accounting systems influences the governance practices and performance of boards of directors in MENA countries. The research aims to identify the benefits and challenges associated with cloud accounting and its role in improving board efficiency and oversight. Methodology: This research employs a mixed-method approach, combining quantitative surveys and qualitative interviews with board members and financial officers from a diverse range of companies in the MENA region. The quantitative data is analyzed to determine patterns and correlations, while qualitative insights provide a deeper understanding of the contextual factors influencing cloud accounting adoption and its impacts. Findings: The findings indicate that cloud accounting significantly enhances the decision-making capabilities of boards by providing real-time financial information and facilitating better communication among board members. Companies using cloud accounting reports improved financial oversight and more timely and accurate financial reporting. However, the research also identifies challenges such as cybersecurity concerns, resistance to change, and the need for ongoing training and support. Practical Implications: The study suggests that MENA companies can benefit from investing in cloud accounting technologies to improve board governance and strategic decision-making. It highlights the importance of addressing cybersecurity issues and providing adequate training for board members to maximize the advantages of cloud accounting. Originality: This research contributes to the limited literature on cloud accounting in the MENA region, offering valuable insights for policymakers, business leaders, and academics. It underscores the transformative potential of cloud accounting for enhancing board performance and corporate governance in emerging markets.

Keywords: cloud accounting, board of directors, MENA region, corporate governance, financial transparency, real-time data, decision-making, cybersecurity, technology adoption

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