Search results for: Emerald Falah Brayoga

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

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Authors: Abdalla Mohamed M. Musbahi

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The study area lies in Al-Falah area on Airport-Tripoli in Zone (16) Where planned establishment of complex multi-floors for residential and commercial, this part was divided into seven subzone. In each sup zone, were collected Orthogonal profiles by using Seismic refraction method. The overall aim with this project is to investigate the applicability of Seismic refraction method is a commonly used traditional geophysical technique to determine depth-to-bedrock, competence of bedrock, depth to the water table, or depth to other seismic velocity boundaries The purpose of the work is to make engineers and decision makers recognize the importance of planning and execution of a pre-investigation program including geophysics and in particular seismic refraction method. The overall aim with this thesis is achieved by evaluation of seismic refraction method in different scales, determine the depth and velocity of the base layer (bed-rock). Calculate the elastic property in each layer in the region by using the Seismic refraction method. The orthogonal profiles was carried out in every subzones of (zone 16). The layout of the seismic refraction set up is schematically, the geophones are placed on the linear imaginary line whit a 5 m spacing, the three shot points (in beginning of layout–mid and end of layout) was used, in order to generate the P and S waves. The 1st and last shot point is placed about 5 meters from the geophones and the middle shot point is put in between 12th to 13th geophone, from time-distance curve the P and S waves was calculated and the thickness was estimated up to three-layers. As we know any change in values of physical properties of medium (shear modulus, bulk modulus, density) leads to change waves velocity which passing through medium where any change in properties of rocks cause change in velocity of waves. because the change in properties of rocks cause change in parameters of medium density (ρ), bulk modulus (κ), shear modulus (μ). Therefore, the velocity of waves which travel in rocks have close relationship with these parameters. Therefore we can estimate theses parameters by knowing primary and secondary velocity (p-wave, s-wave).

Keywords: application of seismic, geotechnical study, physical properties, seismic refraction

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Authors: Panagiotis Platanitis

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Purpose: This research paper seeks to review the empirical studies in the field of expatriate adjustment in East Asia in order to produce a thematic understanding of the current adjustment challenges, thus enabling practitioners to enrich their knowledge. Background: Learning to live, work, and function in a country and culture vastly different from that of one’s upbringing can pose some unique challenges in terms of adaptation and adjustment. This has led to a growing body of research about the adjustment of expatriate workers. Adjustment itself has been posited as a three-dimensional construct; work adjustment, interaction adjustment and general or cultural adjustment. Methodology: This qualitative systematic review has been conducted on all identified peer-reviewed empirical studies related to expatriate adjustment in East Asia. Five electronic databases (PsychInfo, Emerald, Scopus, EBSCO and JSTOR) were searched to December 2015. Out of 625 identified records, thorough evaluation for eligibility resulted in 15 relevant studies being subjected to data analysis. The quality of the identified research was assessed according to the Standard Quality Assessment Criteria for Evaluating Primary Research Papers from a Variety of Fields. The data were analysed by means of thematic synthesis for systematic reviews of qualitative research. Findings: Data analysis revealed five key themes. The themes developed were: (1) personality traits (2) types of adjustment, (3) language, (4) culture and (5) coping strategies. Types of adjustment included subthemes such as: Interaction, general, work, psychological, sociocultural and cross-cultural adjustment. Conclusion: The present review supported previous literature on the different themes of adjustment and it takes the focus from work and general adjustment to the psychological challenges and it introduces the psychological adjustment. It also gives a different perspective about the use of cross-cultural training and the coping strategies expatriates use when they are abroad. This review helps counselling psychologists to understand the importance of a multicultural approach when working with expatriates and also to be aware of what expatriates might face when working and living in East Asia.

Keywords: adjustment, counselling psychology, East Asia, expatriates

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Authors: Rui Brito

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This contribution regards a literature review of inventory management that is a relevant topic for the firms, due to its important use of capital with implications in firm’s profitability within the complexity of a more competitive and globalized world. Firms look for small inventories in order to reduce holding costs, namely opportunity cost, warehousing and handling costs, deterioration and being out of style, but larger inventories are required by some reasons, such as customer service, ordering cost, transportation cost, supplier’s payment to reduce unit costs or to take advantage of price increase in the near future, and equipment setup cost. Thus, management shall address a trade-off between small inventories and larger inventories. This literature review concerns three types of inventory (spare parts, safety stock, and vendor) whose management usually is beyond the scope of logistics. The applied methodology consisted of an online search of databases regarding scientific documents in English, namely Elsevier, Springer, Emerald, Wiley, and Taylor & Francis, but excluding books except if edited, using search engines, such as Google Scholar and B-on. The search was based on three keywords/strings (themes) which had to be included just as in the article title, suggesting themes were very relevant to the researchers. The whole search period was between 2009 and 2018 with the aim of collecting between twenty and forty studies considered relevant within each of the key words/strings specified. Documents were sorted by relevance and to prevent the exclusion of the more recent articles, based on lower quantity of citations partially due to less time to be cited in new research articles, the search period was divided into two sub-periods (2009-2015 and 2016-2018). The number of surveyed articles by theme showed a variation from 40 to 200 and the number of citations of those articles showed a wider variation from 3 to 216. Selected articles from the three themes were analyzed and the first seven of the first sub-period and the first three of the second sub-period with more citations were read in full to make a synopsis of each article. Overall, the findings show that the majority of article types were models, namely mathematical, although with different sub-types for each theme. Almost all articles suggest further studies, with some mentioning it for their own author(s), which widen the diversity of the previous research. Identified research gaps concern the use of surveys to know which are the models more used by firms, the reasons for not using the models with more performance and accuracy, and which are the satisfaction levels with the outcomes of the inventories management and its effect on the improvement of the firm’s overall performance. The review ends with the limitations and contributions of the study.

Keywords: inventory management, safety stock, spare parts inventory, vendor managed inventory

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Authors: Farideh Tabatabaee Yazdi, Fereshteh Falah, Alireza Vasiee

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Introduction: Gamma-aminobutyric acid (GABA) is a non-protein amino acid that is widely present in organisms. GABA is a kind of pharmacological and biological component and its application is wide and useful. Several important physiological functions of GABA have been characterized, such as neurotransmission and induction of hypotension. GABA is also a strong secretagogue of insulin from the pancreas and effectively inhibits small airway-derived lung adenocarcinoma and tranquilizer. Many microorganisms can produce GABA, and lactic acid bacteria have been a focus of research in recent years because lactic acid bacteria possess special physiological activities and are generally regarded as safe. Among them, the Lb. Brevis produced the highest amount of GABA. The major factors affecting GABA production have been characterized, including carbon sources and glutamate concentration. The use of food industry waste to produce valuable products such as amino acids seems to be a good way to reduce production costs and prevent the waste of food resources. In a dairy factory, a high volume of sludge is produced from a separator that contains useful compounds such as growth factors, carbon, nitrogen, and organic matter that can be used by different microorganisms such as Lb.brevis as carbon and nitrogen sources. Therefore, it is a good source of GABA production. GABA is primarily formed by the irreversible α-decarboxylation reaction of L-glutamic acid or its salts, catalysed by the GAD enzyme. In the present study, this aim was achieved for the fast-growing of Lb.brevis and producing GABA, using the dairy industry sludge as a suitable growth medium. Lactobacillus Brevis strains obtained from Microbial Type Culture Collection (MTCC) were used as model strains. In order to prepare dairy sludge as a medium, sterilization should be done at 121 ° C for 15 minutes. Lb. Brevis was inoculated to the sludge media at pH=6 and incubated for 120 hours at 30 ° C. After fermentation, the supernatant solution is centrifuged and then, the GABA produced was analyzed by the Thin Layer chromatography (TLC) method qualitatively and by the high-performance liquid chromatography (HPLC) method quantitatively. By increasing the percentage of dairy sludge in the culture medium, the amount of GABA increased. Also, evaluated the growth of bacteria in this medium showed the positive effect of dairy sludge on the growth of Lb.brevis, which resulted in the production of more GABA. GABA-producing LAB offers the opportunity of developing naturally fermented health-oriented products. Although some GABA-producing LAB has been isolated to find strains suitable for different fermentations, further screening of various GABA-producing strains from LAB, especially high-yielding strains, is necessary. The production of lactic acid, bacterial gamma-aminobutyric acid, is safe and eco-friendly. The use of dairy industry waste causes enhanced environmental safety. Also provides the possibility of producing valuable compounds such as GABA. In general, dairy sludge is a suitable medium for the growth of Lactic Acid Bacteria and produce this amino acid that can reduce the final cost of it by providing carbon and nitrogen source.

Keywords: GABA, Lactobacillus, HPLC, dairy sludge

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Authors: Olagunju John Olusesan-Remi

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The study area Ijero-Ekiti falls within the Ilesha-Ekiti Schist belt, originating from the long year of the Pan-Africa orogenic events and various cataclysmic tectonic activities in history. Ijero-Ekiti is situated within latitude 7 degree 45N and 7 Degree 55N. Ijero Ekiti is bordered between the Dahomean Basin and the southern Bida/Benue basin on the Geological map of Nigeria. This research work centers on majorly on investigating the chemical composition and as well as the mineralogical distribution of the various mineral-bearing rocks that composed the study area. This work is essentially carried out with a view to assessing and at the same time ascertaining the economic potentials and or the industrial significance of the area to Ekiti-south western region and the Nigeria nation as a whole. The mineralogical distribution pattern is of particular interest to us in this study. In this regard essential focus is put on the mostly the economic gemstones distributions within the various mineral bearing rocks in the zone, some of which includes the tourmaline formation, cassiterite deposit, tin-ore, tantalum columbite, smoky quartz, amethyst, polychrome and emerald variety beryl among others as they occurred within the older granite of the Precambrian rocks. To this end, samples of the major rock types were taken from various locations within the study area for detail scientific analysis as follows: The Igemo pegmatite of Ijero west, the epidiorite of Idaho, the biotitic hornblende gneiss of Ikoro-Ijero north and the beryl crystalline rock types to mention a few. The slides of the each rock from the aforementioned zones were later prepared and viewed under a cross Nichol petro graphic microscope with a particular focus on the light reflection ability of the constituent minerals in each rock samples. The results from the physical analysis viewed from the colour had it that the pegmatite samples ranges from pure milky white to fairly pinkish coloration. Other physical properties investigated include the streak, luster, form, specific gravity, cleavage/fracture pattern etc. The optical examination carried out centers on the refractive indices and pleochroism of the minerals present while the chemical analysis reveals from the tourmaline samples a differing correlation coefficient of the various oxides in each samples collected through which the mineral presence was established. In conclusion, it was inferred that the various minerals outlined above were in reasonable quantity within the Ijero area. With the above discoveries, therefore, we strongly recommend a detailed scientific investigation to be carried out such that will lead to a comprehensive mining of the area. Above all, it is our conclusion that a comprehensive mineralogical exploitation of this area will not only boost the socio-economic potential of the area but at the same time will go a long way contributing immensely to the socio-economic growth and development of the Nation-Nigeria at large.

Keywords: Ijero Ekiti, Southwestern Nigeria, economic minerals, pegmatite of the pan African origin, cataclastic tectonic activities, Ilesha Schistbelt, precambrian formations

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