Search results for: carbon accounting
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3643

Search results for: carbon accounting

1723 Temporal Trends in the Urban Metabolism of Riyadh, Saudi Arabia

Authors: Naif Albelwi, Alan Kwan, Yacine Rezgui

Abstract:

Cities with rapid growth face tremendous challenges not only to provide services to meet this growth but also to assure that this growth occurs in a sustainable way. The consumption of material, energy, and water resources is inextricably linked to population growth with a unique impact in urban areas, especially in light of significant investments in infrastructure to support urban development. Urban Metabolism (UM) is becoming popular as it provides a framework accounting the mass and energy flows through a city. The objective of this study is to determine the energy and material flows of Riyadh, Saudi Arabia using locally generated data from 1996 and 2012 and analyzing the temporal trends of energy and material flows. Preliminary results show that while the population of Riyadh grew 90% since 1996, the input and output flows have increased at higher rate. Results also show increasing in energy mobile consumption from 61k TJ in 1996 to 157k TJ in 2012 which points to Riyadh’s inefficient urban form. The study findings highlight the importance to develop effective policies for improving the use of resources.

Keywords: energy and water consumption, sustainability, urban development, urban metabolism

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1722 Auditor with the Javanese Characters: Revealing the Relationship towards Its Client

Authors: Krisna Damayanti

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Negative issue about the relationship between auditors and clients often heard. It arises in view of the rise of a variety of phenomena resulting from the audit practice of greed and do not appreciate the independence of the audit profession and professional code of ethics. It is a logical consequence of the practice of capitalism in accounting. The purpose of this paper would like to uncover the existing auditing practices in Indonesia, especially Java, which is associated with a strong influence of Javanese culture with reluctant/"shy", politely, "legowo", "ngemong" friendly, "not mentholo", "tepo seliro", "ngajeni", "acquiescent". The method used by interpretive approach that emphasizes the role of language, interpret and understand and see social reality as something other than a label, name or concept. Auditing practices in each country has a culture that will affect the standard set by those regulatory standards although there has been an adaptation of IAS. In Indonesia the majority of parties dominated by Javanesse racial regulators, so Java culture is embedded in every audit practices thus conditions in Java requires auditors to behave like that, sometimes interfere with standard Java code of conduct that must be executed by an auditor. Auditors who live in Java have the characters of Javanese culture that is hard to avoid in the audit practice. However, in practice, the auditor still are relevant in their profession.

Keywords: auditors, java, character, profession, code of ethics, client

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1721 Policy Initiatives That Increase Mass-Market Participation of Fuel Cell Electric Vehicles

Authors: Usman Asif, Klaus Schmidt

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

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

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1720 Automated Resin Transfer Moulding of Carbon Phenolic Composites

Authors: Zhenyu Du, Ed Collings, James Meredith

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The high cost of composite materials versus conventional materials remains a major barrier to uptake in the transport sector. This is exacerbated by a shortage of skilled labour which makes the labour content of a hand laid composite component (~40 % of total cost) an obvious target for reduction. Automation is a method to remove labour cost and improve quality. This work focuses on the challenges and benefits to automating the manufacturing process from raw fibre to trimmed component. It will detail the experimental work required to complete an automation cell, the control strategy used to integrate all machines and the final benefits in terms of throughput and cost.

Keywords: automation, low cost technologies, processing and manufacturing technologies, resin transfer moulding

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1719 Challenges for Municipal Solid Waste Management in India: A Case Study of Eluru, Andhra Pradesh

Authors: V. V. Prasada Rao P., K. Venkata Subbaiah, J. Sudhir Kumar

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Most Indian cities or townships are facing greater challenges in proper disposal of their municipal solid wastes, which are growing exponentially with the rising urban population and improvement in the living standards. As per the provisional figures, 377 million people live in the urban areas accounting for 31.16 % of the Country’s total population, and expected to grow by 3.74% every year. In India, the municipal authority is liable for the safe management & disposal of Municipal Solid Wastes. However, even with the current levels of MSW generation, a majority of the local governments are unable to comply with their constitutional responsibility due to reasons ranging from cultural aspects to technological and financial constraints. In contrast, it is expected that the MSW generation in India is likely to increase from 68.8 MTD in 2011 to 160.5 MTD by 2041. Thus, the immediate challenge before the urban local bodies in India is to evolve suitable strategies not only to cope up with the current levels, but also to address the anticipated generation levels of MSW. This paper discusses the reasons for the low levels of enforcement of MSW Rules and suggests effective management strategies for the safe disposal of MSW.

Keywords: biodegradable waste, dumping sites, management strategy, municipal solid waste (MSW), MSW rules, vermicompost

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1718 Fire Resistance Capacity of Reinforced Concrete Member Strengthened by Fiber Reinforced Polymer

Authors: Soo-Yeon Seo, Jong-Wook Lim, Se-Ki Song

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Currently, FRP (Fiber Reinforced Polymer) materials have been widely used for reinforcement of building structural members. However, since the FRP and the epoxy material for attaching it have very low resistance to heat, there is a problem in application where high temperature is an issue. In this paper, the resistance performance of FRP member made of carbon fiber at high temperature was investigated through experiment under temperature change. As a result, epoxy encapsulating FRP is damaged at not high temperatures, and the fibers are degraded. Therefore, when reinforcing a structure using FRP, a separate refractory heat treatment is necessary. The use of a 30 mm thick calcium silicate board as a fireproofing method can protect FRP up to 600ᵒC outside temperature.

Keywords: FRP (Fiber Reinforced Polymer), high temperature, experiment under temperature change, calcium silicate board

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1717 Aligning the Sustainability Policy Areas for Decarbonisation and Value Addition at an Organisational Level

Authors: Bishal Baniya

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This paper proposes the sustainability related policy areas for decarbonisation and value addition at an organizational level. General and public sector organizations around the world are usually significant in terms of consuming resources and producing waste – powered through their massive procurement capacity. However, these organizations also possess huge potential to cut resource use and emission as many of these organizations controls supply chain of goods/services. They can therefore be a trend setter and can easily lead other major economic sectors such as manufacturing, construction and mining, transportation, etc. in pursuit towards paradigm shift for sustainability. Whilst the environmental and social awareness has improved in recent years and they have identified policy areas to improve the organizational environmental performance, value addition to the core business of the organization hasn’t been understood and interpreted correctly. This paper therefore investigates ways to align sustainability policy measures in a way that it creates better value proposition relative to benchmark by accounting both eco and social efficiency. Preliminary analysis shows co-benefits other than resource and cost savings fosters the business cases for organizations and this can be achieved by better aligning the policy measures and engaging stakeholders.

Keywords: policy measures, environmental performance, value proposition, organisational level

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1716 Renewable Natural Gas Production from Biomass and Applications in Industry

Authors: Sarah Alamolhoda, Kevin J. Smith, Xiaotao Bi, Naoko Ellis

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For millennials, biomass has been the most important source of fuel used to produce energy. Energy derived from biomass is renewable by re-growth of biomass. Various technologies are used to convert biomass to potential renewable products including combustion, gasification, pyrolysis and fermentation. Gasification is the incomplete combustion of biomass in a controlled environment that results in valuable products such as syngas, biooil and biochar. Syngas is a combustible gas consisting of hydrogen (H₂), carbon monoxide (CO), carbon dioxide (CO₂), and traces of methane (CH₄) and nitrogen (N₂). Cleaned syngas can be used as a turbine fuel to generate electricity, raw material for hydrogen and synthetic natural gas production, or as the anode gas of solid oxide fuel cells. In this work, syngas as a product of woody biomass gasification in British Columbia, Canada, was introduced to two consecutive fixed bed reactors to perform a catalytic water gas shift reaction followed by a catalytic methanation reaction. The water gas shift reaction is a well-established industrial process and used to increase the hydrogen content of the syngas before the methanation process. Catalysts were used in the process since both reactions are reversible exothermic, and thermodynamically preferred at lower temperatures while kinetically favored at elevated temperatures. The water gas shift reactor and the methanation reactor were packed with Cu-based catalyst and Ni-based catalyst, respectively. Simulated syngas with different percentages of CO, H₂, CH₄, and CO₂ were fed to the reactors to investigate the effect of operating conditions in the unit. The water gas shift reaction experiments were done in the temperature of 150 ˚C to 200 ˚C, and the pressure of 550 kPa to 830 kPa. Similarly, methanation experiments were run in the temperature of 300 ˚C to 400 ˚C, and the pressure of 2340 kPa to 3450 kPa. The Methanation reaction reached 98% of CO conversion at 340 ˚C and 3450 kPa, in which more than half of CO was converted to CH₄. Increasing the reaction temperature caused reduction in the CO conversion and increase in the CH₄ selectivity. The process was designed to be renewable and release low greenhouse gas emissions. Syngas is a clean burning fuel, however by going through water gas shift reaction, toxic CO was removed, and hydrogen as a green fuel was produced. Moreover, in the methanation process, the syngas energy was transformed to a fuel with higher energy density (per volume) leading to reduction in the amount of required fuel that flows through the equipment and improvement in the process efficiency. Natural gas is about 3.5 times more efficient (energy/ volume) than hydrogen and easier to store and transport. When modification of existing infrastructure is not practical, the partial conversion of renewable hydrogen to natural gas (with up to 15% hydrogen content), the efficiency would be preserved while greenhouse gas emission footprint is eliminated.

Keywords: renewable natural gas, methane, hydrogen, gasification, syngas, catalysis, fuel

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1715 A Research Using Remote Monitoring Technology for Pump Output Monitoring in Distributed Fuel Stations in Nigeria

Authors: Ofoegbu Ositadinma Edward

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This research paper discusses a web based monitoring system that enables effective monitoring of fuel pump output and sales volume from distributed fuel stations under the domain of a single company/organization. The traditional method of operation by these organizations in Nigeria is non-automated and accounting for dispensed product is usually approximated and manual as there is little or no technology implemented to presently provide information relating to the state of affairs in the station both to on-ground staff and to supervisory staff that are not physically present in the station. This results in unaccountable losses in product and revenue as well as slow decision making. Remote monitoring technology as a vast research field with numerous application areas incorporating various data collation techniques and sensor networks can be applied to provide information relating to fuel pump status in distributed fuel stations reliably. Thus, the proposed system relies upon a microcontroller, keypad and pump to demonstrate the traditional fuel dispenser. A web-enabled PC with an accompanying graphic user interface (GUI) was designed using virtual basic which is connected to the microcontroller via the serial port which is to provide the web implementation.

Keywords: fuel pump, microcontroller, GUI, web

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1714 Management of Religious Endowment Properties for Sustainable Development: A Case Study of Region of Kinniya, Sri Lanka

Authors: Muhammed Buhary Muhammed Thabith, Nor Asiah Mohamad

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Religious Endowment (RE) (Waqf) has played an essential role in Islamic history and made a significant impact on the society, particularly in terms of socioeconomics. This has been made possible by having appropriate management of the RE propertiesin order to achieve the Sustainable Development Goals (SDGs), and the region of Kinniya, Sri Lanka, is not an exception. However, since the last Religious Endowment Act of 1982, a considerable deterioration has taken place, and cases of dormant properties have increased. This study proposes a conceptual model based on the SDGs initiatives to fill in the gaps. It analyses the application of the current RE properties management and identifies the issues as well as the challenges in the implementation of the RE Act. It adopts a doctrinal analysis involving the primary and secondary data, including statutes, practices, case law, and reports. The findings show that there are various management modes adopted by the stakeholders of RE. Some approaches are in tandem with the rules and practices of the SDGs with emphasis on support and cooperation from the community, private sector, and the government. Several initiatives such as awareness on RE, legal enforcements without fears and favours, as well as accounting and auditing, are recommended to minimize problems in managing the RE towards attaining the SDGs.

Keywords: sustainable development goals (SDGs), management, endowment, Sri Lanka

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1713 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia

Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

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1712 The Determinants of Country Corruption: Unobserved Heterogeneity and Individual Choice- An empirical Application with Finite Mixture Models

Authors: Alessandra Marcelletti, Giovanni Trovato

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Corruption in public offices is found to be the reflection of country-specific features, however, the exact magnitude and the statistical significance of its determinants effect has not yet been identified. The paper aims to propose an estimation method to measure the impact of country fundamentals on corruption, showing that covariates could differently affect the extent of corruption across countries. Thus, we exploit a model able to take into account different factors affecting the incentive to ask or to be asked for a bribe, coherently with the use of the Corruption Perception Index. We assume that discordant results achieved in literature may be explained by omitted hidden factors affecting the agents' decision process. Moreover, assuming homogeneous covariates effect may lead to unreliable conclusions since the country-specific environment is not accounted for. We apply a Finite Mixture Model with concomitant variables to 129 countries from 1995 to 2006, accounting for the impact of the initial conditions in the socio-economic structure on the corruption patterns. Our findings confirm the hypothesis of the decision process of accepting or asking for a bribe varies with specific country fundamental features.

Keywords: Corruption, Finite Mixture Models, Concomitant Variables, Countries Classification

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1711 Short Review on Models to Estimate the Risk in the Financial Area

Authors: Tiberiu Socaciu, Tudor Colomeischi, Eugenia Iancu

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Business failure affects in various proportions shareholders, managers, lenders (banks), suppliers, customers, the financial community, government and society as a whole. In the era in which we have telecommunications networks, exists an interdependence of markets, the effect of a failure of a company is relatively instant. To effectively manage risk exposure is thus require sophisticated support systems, supported by analytical tools to measure, monitor, manage and control operational risks that may arise. As we know, bankruptcy is a phenomenon that managers do not want no matter what stage of life is the company they direct / lead. In the analysis made by us, by the nature of economic models that are reviewed (Altman, Conan-Holder etc.), estimating the risk of bankruptcy of a company corresponds to some extent with its own business cycle tracing of the company. Various models for predicting bankruptcy take into account direct / indirect aspects such as market position, company growth trend, competition structure, characteristics and customer retention, organization and distribution, location etc. From the perspective of our research we will now review the economic models known in theory and practice for estimating the risk of bankruptcy; such models are based on indicators drawn from major accounting firms.

Keywords: Anglo-Saxon models, continental models, national models, statistical models

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1710 Biodegradation of Cellulosic Materials by Marine Fungi Isolated from South Corniche of Jeddah, Saudi Arabia

Authors: Fuad Ameen, Mohamed Moslem, Sarfaraz Hadi

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Twenty-eight fungal isolates belonging to 12 genera were derived from debris, sediment and water samples collected from Avicennia marina stands 25km south of Jeddah city on the Red Sea coast of Saudi Arabia. Eight of these isolates were found to be able to grow in association cellulosic waste materials under in vitro conditions in the absence of any carbon source. Isolates were further tested for their potential to degrade paper and clothes wastes by co-cultivation under aeration on a rotary shaker. These fungi accumulated significantly higher biomass, produced ligninolytic and cellulase enzymes, and liberated larger volumes of CO2. These observations indicated that the selected isolates were able to break down and consume the waste materials.

Keywords: biodegradation, enzyme activity, waste materials, mangrove

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1709 Corporate Socially Responsible and Financial Performance in the Tourism-Related Industries

Authors: Yu Shan Wang

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Different from other industries, the structure of the tourism industry depends to a large degree the environmental and cultural resources. The industry has to undertake social responsibilities for its commercial behaviour. This paper refers to the seven dimensions of the KLD STATS in 1991-2011 as the indicator to CSR practices. The purpose is to investigate what CSR activities create significant impacts on accounting-based financials and firm values by delving into different CSR dimensions. Meanwhile, this paper takes into consideration S&P 500 and control variables (firm sizes and financial leverage). In fact, the commercial behavior of the tourism-related industry may result in negative impacts on the economy and the society. Therefore, this paper classifies a positive set of CSR elements and a negative set of CSR elements for the tourism-related industry in order to examine their respective effects on short-term profitability and long-term firm values. This can shed light on which CSR dimensions exhibit significant impacts on CFP better than holistic CSR indicators, and hence provide more useful information to investors and corporates. This paper uses quantile regressions to avoid the impact of outliers in the data set. This helps to offer specific information so that companies can make informed decisions.

Keywords: corporate social responsibility, CSR, firm value, tourism, corporate financial performance, CFP

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1708 Examines the Proportionality between the Needs of Industry and Technical and Vocational Training of Male and Female Vocational Schools

Authors: Khalil Aryanfar, Pariya Gholipor, Elmira Hafez

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This study examines the proportionality between the needs of industry and technical and vocational training of male and female vocational schools. The research method was descriptive that was conducted in two parts: documentary analysis and needs assessment and Delphi method was used in the need assessment. The statistical population of the study included 312 individuals from the industry sector employers and 52 of them were selected through stratified random sampling. Methods of data collection in this study, upstream documents include: document of the development of technical and vocational training, Statistical Yearbook 1393 in Tehran, the available documents in Isfahan Planning Department, the findings indicate that there is an almost proportionality between the needs of industry and Vocational training of male and female vocational schools in fields of welding, industrial electronics, electro technique, industrial drawing, auto mechanics, design, packaging, machine tool, metalworking, construction, accounting, computer graphics and the Administrative Affairs. The findings indicate that there is no proportionality between the needs of industry and Vocational training of male and female vocational schools in fields of Thermal - cooling systems, building electricity, building drawing, interior architecture, car electricity and motor repair.

Keywords: needs assessment, technical and vocational training, industry

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1707 Increase of Atmosphere CO2 Concentration and Its Effects on Culture/Weed Interaction

Authors: J. I. Santos, A. E. Cesarin, C. A. R. Sales, M. B. B. Triano, P. F. R. B. Martins, A. F. Braga, N. J. Neto, A., A. M. Barroso, P. L. C. A. Alves, C. A. M. Huaman

Abstract:

Climate change projections based on the emission of greenhouse effect gases suggest an increase in the concentration of atmospheric carbon dioxide, in up to 750 ppm. In this scenario, we have significant changes in plant development, and consequently, in agricultural systems. This study aims to evaluate the interaction between culture (Glycine max) and weed (Amaranthus viridis and Euphorbia heterophylla) in two conditions of CO2, 400 and 800 ppm. The results showed that the coexistence of culture with both weed species resulted in a mutual loss, with decrease in dry mass productivity of culture + weeds, in both conditions of CO2. However, when the culture is grown in association with E. heterophylla, total dry mass of culture + weed was smaller at 800 ppm. Soybean was more aggressive in comparison to the A. viridis in both the concentrations of CO2, but not in relation to the E. heterophylla.

Keywords: plants interaction, increase of [CO₂], plants of metabolismo C3, glycine max

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1706 Banking and Accounting Analysis Researches Effect on Environment

Authors: Michael Saad Thabet Azrek

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The advanced facts era is becoming a vital element within the improvement of financial offerings enterprise, in particular, the banking enterprise. It has introduced new approaches to delivering banking to the patron, including Internet Banking. Banks started to observe digital banking (e-banking) as a means to update a number of their conventional branch features using the net as a brand-new distribution channel. A few purchasers have, as a minimum, a couple of accounts across banks and get the right of entry to these accounts using e-banking offerings. To study the contemporary net really worth role, clients ought to log in to each of their debts and get the info and paintings on consolidation. This not simplest takes enough time, but it's also a repetitive hobby at a specific frequency. To cope with this point, an account aggregation idea is introduced as an answer. E-banking account aggregation, as one of the e-banking types, appeared to construct a more potent dating with clients. Account Aggregation provider usually refers to a provider that permits clients to manage their financial institution debts maintained in distinct establishments through a not unusual net banking operating a platform, with an excessive situation to protection and privateness. This paper gives an outline of an e-banking account aggregation method as a new provider in the e-banking field.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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1705 Duplicated Common Bile Duct: A Recipe for Injury

Authors: David Armany, Matthew Allaway, Preet Gosal, Senarath Edirimanne

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A potentially devastating complication of routine laparoscopic cholecystectomy includes iatrogenic bile duct injuries, which represent a stable incidence rate of 0.3% over the past three decades. Whilst related to several relative risks such as surgeon experience and patient factors (older age, male sex), misinterpretation of biliary tree anatomy remains the most common cause, accounting for 80% of iatrogenic Common Bile Duct injuries. Whilst extremely rare, a duplicate common bile duct anomaly remains a potential variation to encounter during biliary surgery, with 30 recognised cases in the worldwide literature, of which type Vb accounts for 4. We report the case of a rare type Vb variation encountered during intra-operative laparoscopic cholecystectomy and confirmed on cholangiogram. To our knowledge, this is the first documented Type Vb case encountered in an Australian population. Given these anomalies are asymptomatic and can perpetuate iatrogenic common bile duct injuries, awareness of all subtypes is crucial. Irrevocably, preoperative Magnetic Resonance Cholangiopancreatography can help recognise these anomalies before the operating theatre; however, their widespread adoption is limited by expensive and availability.

Keywords: duplicated common bile duct, type Vb, cholecystitis, MRCP, cholangiogram, iatrogenic CBD

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1704 Comparing the Theory to the Practice of Islamic Banking: A Case Study of Pakistan

Authors: Zareen Khan

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Islamic Banking has experienced high growth in Pakistan in recent years and has successfully survived the economic downturn of 2009-2011. Despite the increase in branch network and expansion of services, it is unclear if Islamic banks are truly following the theory and practical application of Shariah Law. This paper explores the theological basis of Islamic finance and examines the discrepancies between the theory and practice of Islamic banking using Pakistan as a case study. It discusses areas where Islamic banks lack proper Shariah compliance and analyzes the financial weaknesses of Islamic banks in terms of the services offered. Furthermore, the paper offers plausible explanations for the clientele of Islamic banks. The case study has three major findings. Firstly, most of the employees of Islamic banks come from conventional banking backgrounds and the banks have to invest in additional trainings to specialize employees in Islamic Banking. Secondly despite the efforts of State Bank of Pakistan, there is a lack of accounting and auditing standards tailored for Islamic Banking. Thirdly, majority of the clients of Islamic banks in Pakistan are accustomed to conventional banking causing the bankers to “speak the conventional banking language.” Combined, these three factors can create gaps in the practical application of Islamic finance in Islamic banks in Pakistan.

Keywords: islamic finance, comparing theory with practice, islamic banking, Pakistan

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1703 Prediction of a Nanostructure Called Porphyrin-Like Buckyball, Using Density Functional Theory and Investigating Electro Catalytic Reduction of Co₂ to Co by Cobalt– Porphyrin-Like Buckyball

Authors: Mohammad Asadpour, Maryam Sadeghi, Mahmoud Jafari

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The transformation of carbon dioxide into fuels and commodity chemicals is considered one of the most attractive methods to meet energy demands and reduce atmospheric CO₂ levels. Cobalt complexes have previously shown high faradaic efficiency in the reduction of CO₂ to CO. In this study, a nanostructure, referred to as a porphyrin-like buckyball, is simulated and analyzed for its electrical properties. The investigation aims to understand the unique characteristics of this material and its potential applications in electronic devices. Through computational simulations and analysis, the electrocatalytic reduction of CO₂ to CO by Cobalt-porphyrin-like buckyball is explored. The findings of this study offer valuable insights into the electrocatalytic properties of this predicted structure, paving the way for further research and development in the field of nanotechnology.

Keywords: porphyrin-like buckyball, DFT, nanomaterials, CO₂ to CO

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1702 Solid Dispersions of Cefixime Using β-Cyclodextrin: Characterization and in vitro Evaluation

Authors: Nagasamy Venkatesh Dhandapani, Amged Awad El-Gied

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Cefixime, a BCS class II drug, is insoluble in water but freely soluble in acetone and in alcohol. The aqueous solubility of cefixime in water is poor and exhibits exceptionally slow and intrinsic dissolution rate. In the present study, cefixime and β-Cyclodextrin (β-CD) solid dispersions were prepared with a view to study the effect and influence of β-CD on the solubility and dissolution rate of this poorly aqueous soluble drug. Phase solubility profile revealed that the solubility of cefixime was increased in the presence of β-CD and was classified as AL-type. Effect of variable, such as drug:carrier ratio, was studied. Physical characterization of the solid dispersion was characterized by Fourier transform infrared spectroscopy (FT-IR) and Differential scanning calorimetry (DSC). These studies revealed that a distinct loss of drug crystallinity in the solid molecular dispersions is ostensibly accounting for enhancement of dissolution rate in distilled water. The drug release from the prepared solid dispersion exhibited a first order kinetics. Solid dispersions of cefixime showed a 6.77 times fold increase in dissolution rate over the pure drug.

Keywords: β-cyclodextrin, cefixime, dissolution, Kneading method, solid dispersions, release kinetics

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1701 Thermo-Mechanical Treatment of Chromium Alloyed Low Carbon Steel

Authors: L. Kučerová, M. Bystrianský, V. Kotěšovec

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Thermo-mechanical processing with various processing parameters was applied to 0.2%C-0.6%Mn-2S%i-0.8%Cr low alloyed high strength steel. The aim of the processing was to achieve the microstructures typical for transformation induced plasticity (TRIP) steels. Thermo-mechanical processing used in this work incorporated two or three deformation steps. The deformations were in all the cases carried out during the cooling from soaking temperatures to various bainite hold temperatures. In this way, 4-10% of retained austenite were retained in the final microstructures, consisting further of ferrite, bainite, martensite and pearlite. The complex character of TRIP steel microstructure is responsible for its good strength and ductility. The strengths achieved in this work were in the range of 740 MPa – 836 MPa with ductility A5mm of 31-41%.

Keywords: pearlite, retained austenite, thermo-mechanical treatment, TRIP steel

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1700 Developing of Ecological Internal Insulation Composite Boards for Innovative Retrofitting of Heritage Buildings

Authors: J. N. Nackler, K. Saleh Pascha, W. Winter

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WHISCERS™ (Whole House In-Situ Carbon and Energy Reduction Solution) is an innovative process for Internal Wall Insulation (IWI) for energy-efficient retrofitting of heritage building, which uses laser measuring to determine the dimensions of a room, off-site insulation board cutting and rapid installation to complete the process. As part of a multinational investigation consortium the Austrian part adapted the WHISCERS system to local conditions of Vienna where most historical buildings have valuable stucco facades, precluding the application of an external insulation. The Austrian project contribution addresses the replacement of commonly used extruded polystyrene foam (XPS) with renewable materials such as wood and wood products to develop a more sustainable IWI system. As the timber industry is a major industry in Austria, a new innovative and more sustainable IWI solution could also open up new markets. The first approach of investigation was the Life Cycle Assessment (LCA) to define the performance of wood fibre board as insulation material in comparison to normally used XPS-boards. As one of the results the global-warming potential (GWP) of wood-fibre-board is 15 times less the equivalent to carbon dioxide while in the case of XPS it´s 72 times more. The hygrothermal simulation program WUFI was used to evaluate and simulate heat and moisture transport in multi-layer building components of the developed IWI solution. The results of the simulations prove in examined boundary conditions of selected representative brickwork constructions to be functional and usable without risk regarding vapour diffusion and liquid transport in proposed IWI. In a further stage three different solutions were developed and tested (1 - glued/mortared, 2 - with soft board, connected to wall with gypsum board as top layer, 3 - with soft board and clay board as top layer). All three solutions presents a flexible insulation layer out of wood fibre towards the existing wall, thus compensating irregularities of the wall surface. From first considerations at the beginning of the development phase, three different systems had been developed and optimized according to assembly technology and tested as small specimen in real object conditions. The built prototypes are monitored to detect performance and building physics problems and to validate the results of the computer simulation model. This paper illustrates the development and application of the Internal Wall Insulation system.

Keywords: internal insulation, wood fibre, hygrothermal simulations, monitoring, clay, condensate

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1699 Industrial Hemp Agronomy and Fibre Value Chain in Pakistan: Current Progress, Challenges, and Prospects

Authors: Saddam Hussain, Ghadeer Mohsen Albadrani

Abstract:

Pakistan is one of the most vulnerable countries to climate change. Being a country where 23% of the country’s GDP relies on agriculture, this is a serious cause of concern. Introducing industrial hemp in Pakistan can help build climate resilience in the agricultural sector of the country, as hemp has recently emerged as a sustainable, eco-friendly, resource-efficient, and climate-resilient crop globally. Hemp has the potential to absorb huge amounts of CO₂, nourish the soil, and be used to create various biodegradable and eco-friendly products. Hemp is twice as effective as trees at absorbing and locking up carbon, with 1 hectare (2.5 acres) of hemp reckoned to absorb 8 to 22 tonnes of CO₂ a year, more than any woodland. Along with its high carbon-sequestration ability, it produces higher biomass and can be successfully grown as a cover crop. Hemp can grow in almost all soil conditions and does not require pesticides. It has fast-growing qualities and needs only 120 days to be ready for harvest. Compared with cotton, hemp requires 50% less water to grow and can produce three times higher fiber yield with a lower ecological footprint. Recently, the Government of Pakistan has allowed the cultivation of industrial hemp for industrial and medicinal purposes, making it possible for hemp to be reinserted into the country’s economy. Pakistan’s agro-climatic and edaphic conditions are well-suitable to produce industrial hemp, and its cultivation can bring economic benefits to the country. Pakistan can enter global markets as a new exporter of hemp products. The production of hemp in Pakistan can be most exciting to the workforce, especially for farmers participating in hemp markets. The minimum production cost of hemp makes it affordable to small holding farmers, especially those who need their cropping system to be as highly sustainable as possible. Dr. Saddam Hussain is leading the first pilot project of Industrial Hemp in Pakistan. In the past three years, he has been able to recruit high-impact research grants on industrial hemp as Principal Investigator. He has already screened the non-toxic hemp genotypes, tested the adaptability of exotic material in various agroecological conditions, formulated the production agronomy, and successfully developed the complete value chain. He has developed prototypes (fabric, denim, knitwear) using hemp fibre in collaboration with industrial partners and has optimized the indigenous fibre processing techniques. In this lecture, Dr. Hussain will talk on hemp agronomy and its complete fibre value chain. He will discuss the current progress, and will highlight the major challenges and future research direction on hemp research.

Keywords: industrial hemp, agricultural sustainability, agronomic evaluation, hemp value chain

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1698 The Method for Synthesis of Chromium Oxide Nano Particles as Increasing Color Intensity on Industrial Ceramics

Authors: Bagher Aziz Kalantari, Javad Rafiei, Mohamad Reza Talei Bavil Olyai

Abstract:

Disclosed is a method of preparing a pigmentary chromium oxide nano particles having 50 percent particle size less than about 100nm. According to the disclosed method, a substantially dry solid composition of potassium dichromate and carbon active is heated in CO2 atmosphere to a temperature of about 600ºc for 1hr. Thereafter, the solid Cr2O3 product was washed twice with distilled water. The other aim of this study is to assess both the colouring performance and the potential of nano-pigments in the ceramic tile decoration. The rationable consists in nano-pigment application in several ceramics, including a comparison of colour performance with conventional micro-pigments.

Keywords: green chromium oxide, nano particles, colour performances, particle size

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1697 Co-pyrolysis of Sludge and Kaolin/Zeolite to Stabilize Heavy Metals

Authors: Qian Li, Zhaoping Zhong

Abstract:

Sewage sludge, a typical solid waste, has inevitably been produced in enormous quantities in China. Still worse, the amount of sewage sludge produced has been increasing due to rapid economic development and urbanization. Compared to the conventional method to treat sewage sludge, pyrolysis has been considered an economic and ecological technology because it can significantly reduce the sludge volume, completely kill pathogens, and produce valuable solid, gas, and liquid products. However, the large-scale utilization of sludge biochar has been limited due to the considerable risk posed by heavy metals in the sludge. Heavy metals enriched in pyrolytic biochar could be divided into exchangeable, reducible, oxidizable, and residual forms. The residual form of heavy metals is the most stable and cannot be used by organisms. Kaolin and zeolite are environmentally friendly inorganic minerals with a high surface area and heat resistance characteristics. So, they exhibit the enormous potential to immobilize heavy metals. In order to reduce the risk of leaching heavy metals in the pyrolysis biochar, this study pyrolyzed sewage sludge mixed with kaolin/zeolite in a small rotary kiln. The influences of additives and pyrolysis temperature on the leaching concentration and morphological transformation of heavy metals in pyrolysis biochar were investigated. The potential mechanism of stabilizing heavy metals in the co-pyrolysis of sludge blended with kaolin/zeolite was explained by scanning electron microscopy, X-ray diffraction, and specific surface area and porosity analysis. The European Community Bureau of Reference sequential extraction procedure has been applied to analyze the forms of heavy metals in sludge and pyrolysis biochar. All the concentrations of heavy metals were examined by flame atomic absorption spectrophotometry. Compared with the proportions of heavy metals associated with the F4 fraction in pyrolytic carbon prepared without additional agents, those in carbon obtained by co-pyrolysis of sludge and kaolin/zeolite increased. Increasing the additive dosage could improve the proportions of the stable fraction of various heavy metals in biochar. Kaolin exhibited a better effect on stabilizing heavy metals than zeolite. Aluminosilicate additives with excellent adsorption performance could capture more released heavy metals during sludge pyrolysis. Then heavy metal ions would react with the oxygen ions of additives to form silicate and aluminate, causing the conversion of heavy metals from unstable fractions (sulfate, chloride, etc.) to stable fractions (silicate, aluminate, etc.). This study reveals that the efficiency of stabilizing heavy metals depends on the formation of stable mineral compounds containing heavy metals in pyrolysis biochar.

Keywords: co-pyrolysis, heavy metals, immobilization mechanism, sewage sludge

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1696 The Relationship between Dispositional Mindfulness, Adult Attachment Orientations, and Emotion Regulation

Authors: Jodie Stevenson, Lisa-Marie Emerson, Abigail Millings

Abstract:

Mindfulness has been conceptualized as a dispositional trait, which is different across individuals. Previous research has independently identified both adult attachment orientations and emotion regulation abilities as correlates of dispositional mindfulness. Research has also presented a two-factor model of the relationship between these three constructs. The present study aimed to further develop this model and investigated theses relationships in a sample of 186 participants. Participants completed the Five Factor Mindfulness Questionnaire Short Form (FFMQ-SF), the Experiences in Close Relationships Scale for global attachment (ECR), the Emotion Regulation Questionnaire (ERC), and the Adult Disorganized Attachment scale (ADA). Exploratory factor analysis revealed a 3-factor solution accounting for 59% of the variance across scores on these measures. The first factor accounted for 32% of the variance and loaded highly on attachment and mindfulness subscales. The second factor accounted for 15% of the variance with strong loadings on emotion regulation subscales. The third factor accounted for 12% of the variance with strong loadings on disorganized attachment, and the mindfulness observes subscale. The results further confirm the relationship between attachment, mindfulness, and emotion regulation along with the unique addition of disorganized attachment. The extracted factors will then be used to predict well-being outcomes for an undergraduate student population.

Keywords: adult attachment, emotion regulation, mindfulness, well-being

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1695 Opto-Electronic Properties of Novel Structures: Sila-Fulleranes

Authors: Farah Marsusi, Mohammad Qasemnazhand

Abstract:

Density-functional theory (DFT) was applied to investigate the geometry and electronic properties H-terminated Si-fullerene (Si-fullerane). Natural bond orbital (NBO) analysis confirms sp3 hybridization nature of Si-Si bonds in Si-fulleranes. Quantum confinement effect (QCE) does not affect band gap (BG) so strongly in the size between 1 to 1.7 nm. In contrast, the geometry and symmetry of the cage have significant influence on BG. In contrast to their carbon analogues, pentagon rings increase the stability of the cages. Functionalized Si-cages are stable and can be chemically very active. The electronic properties are highly sensitive to the surface chemistry via functionalization with different chemical groups. As a result, BGs and chemical activities of these cages can be drastically tuned through the chemistry of the surface.

Keywords: density functional theory, sila-fullerens, NBO analysis, opto-electronic properties

Procedia PDF Downloads 288
1694 The Influence of Atmospheric Air on the Health of the Population Living in Oil and Gas Production Area in Aktobe Region, Kazakhstan

Authors: Perizat Aitmaganbet, Kerbez Kimatova, Gulmira Umarova

Abstract:

As a result of medical check-up conducted in the framework of this research study an evaluation of the health status of the population living in the oil-producing regions, namely Sarkul and Kenkiyak villages in Aktobe was examined. With the help of the Spearman correlation, the connection between the level of hazard chemical elements in the atmosphere and the health of population living in the regions of oil and gas industry was estimated. Background & Objective. The oil and gas resource-extraction industries play an important role in improving the economic conditions of the Republic of Kazakhstan, especially for the oil-producing administrative regions. However, environmental problems may adversely affect the health of people living in that area. Thus, the aim of the study is to evaluate the exposure to negative environmental factors of the adult population living in Sarkul and Kenkiyak villages, the oil and gas producing areas in the Aktobe region. Methods. After conducting medical check-up among the population of Sarkul and Kenkiyak villages. A single cross-sectional study was conducted. The population consisted of randomly sampled 372 adults (181 males and 191 females). Also, atmospheric air probes were taken to measure the level of hazardous chemical elements in the air. The nonparametric method of the Spearman correlation analysis was performed between the mean concentration of substances exceeding the Maximum Permissible Concentration and the classes of newly diagnosed diseases. Selection and analysis of air samples were carried out according to the developed research protocol; the qualitative-quantitative analysis was carried out on the Gas analyzer HANK-4 apparatus. Findings. The medical examination of the population identified the following diseases: the first two dominant were diseases of the circulatory and digestive systems, in the 3rd place - diseases of the genitourinary system, and the nervous system and diseases of the ear and mastoid process were on the fourth and fifth places. Moreover, significant pollution of atmospheric air by carbon monoxide (MPC-5,0 mg/m3), benzapyrene (MPC-1mg/m3), dust (MPC-0,5 mg/m3) and phenol (МРС-0,035mg/m3) were identified in places. Correlation dependencies between these pollutants of air and the diseases of the population were established, as a result of diseases of the circulatory system (r = 0,7), ear and mastoid process (r = 0,7), nervous system (r = 0,6) and digestive organs(r = 0,6 ); between the concentration of carbon monoxide and diseases of the circulatory system (r = 0.6), the digestive system(r = 0.6), the genitourinary system (r = 0.6) and the musculoskeletal system; between nitric oxide and diseases of the digestive system (r = 0,7) and the circulatory system (r = 0,6); between benzopyrene and diseases of the digestive system (r = 0,6), the genitourinary system (r = 0,6) and the nervous system (r = 0,4). Conclusion. The positive correlation was found between air pollution and the health of the population living in Sarkul and Kenkiyak villages. To enhance the reliability of the results we are going to continue this study further.

Keywords: atmospheric air, chemical substances, oil and gas, public health

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