Search results for: printed circuit board waste
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4303

Search results for: printed circuit board waste

4123 Management of Municipal Solid Waste in Baghdad, Iraq

Authors: Ayad Sleibi Mustafa, Ahmed Abdulkadhim Mohsin, Layth Noori Ali

Abstract:

The deterioration of solid waste management in Baghdad city is considered as a great challenge in terms of human health and environment. Baghdad city is divided into thirteen districts which are distributed on both Tigris River banks. The west bank is Al-Karkh and the east bank is Al-Rusafa. Municipal Solid Waste Management is one of the most complicated problems facing the environment in Iraq. Population growth led to increase waste production and more load of the waste to the limited capacity infrastructure. The problems of municipal solid waste become more serious after the war in 2003. More waste is disposed in underground landfills in Baghdad with little or no concern for both human health and environment. The results showed that the total annually predicted solid waste is increasing for the period 2015-2030. Municipal solid waste in 2030 will be 6,427,773 tons in Baghdad city according to the population growth rate of 2.4%. This increase is estimated to be approximately 30%.

Keywords: municipal solid waste, solid waste composition and characteristics, Baghdad city, environment, human health

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4122 Current Status and a Forecasting Model of Community Household Waste Generation: A Case Study on Ward 24 (Nirala), Khulna, Bangladesh

Authors: Md. Nazmul Haque, Mahinur Rahman

Abstract:

The objective of the research is to determine the quantity of household waste generated and forecast the future condition of Ward No 24 (Nirala). For performing that, three core issues are focused: (i) the capacity and service area of the dumping stations; (ii) the present waste generation amount per capita per day; (iii) the responsibility of the local authority in the household waste collection. This research relied on field survey-based data collection from all stakeholders and GIS-based secondary analysis of waste collection points and their coverage. However, these studies are mostly based on the inherent forecasting approaches, cannot predict the amount of waste correctly. The findings of this study suggest that Nirala is a formal residential area introducing a better approach to the waste collection - self-controlled and collection system. Here, a forecasting model proposed for waste generation as Y = -2250387 + 1146.1 * X, where X = year.

Keywords: eco-friendly environment, household waste, linear regression, waste management

Procedia PDF Downloads 258
4121 Power Integrity Analysis of Power Delivery System in High Speed Digital FPGA Board

Authors: Anil Kumar Pandey

Abstract:

Power plane noise is the most significant source of signal integrity (SI) issues in a high-speed digital design. In this paper, power integrity (PI) analysis of multiple power planes in a power delivery system of a 12-layer high-speed FPGA board is presented. All 10 power planes of HSD board are analyzed separately by using 3D Electromagnetic based PI solver, then the transient simulation is performed on combined PI data of all planes along with voltage regulator modules (VRMs) and 70 current drawing chips to get the board level power noise coupling on different high-speed signals. De-coupling capacitors are placed between power planes and ground to reduce power noise coupling with signals.

Keywords: power integrity, power-aware signal integrity analysis, electromagnetic simulation, channel simulation

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4120 Analysis of Construction Waste Generation and Its Effect in a Construction Site

Authors: R. K. D. G. Kaluarachchi

Abstract:

The generation of solid waste and its effective management are debated topics in Sri Lanka as well as in the global environment. It was estimated that the most of the waste generated in global was originated from construction and demolition of buildings. Thus, the proportion of construction waste in solid waste generation cannot be underestimated. The construction waste, which is the by-product generated and removed from work sites is collected in direct and indirect processes. Hence, the objectives of this research are to identify the proportion of construction waste which can be reused and identify the methods to reduce the waste generation without reducing the quality of the process. A 6-storey building construction site was selected for this research. The site was divided into six zones depending on the process. Ten waste materials were identified by considering the adverse effects on safety and health of people and the economic value of them. The generated construction waste in each zone was recorded per week for a period of five months. The data revealed that sand, cement, wood used for form work and rusted steel rods were the generated waste which has higher economic value in all zones. Structured interviews were conducted to gather information on how the materials are categorized as waste and the capability of reducing, reusing and recycling the waste. It was identified that waste is generated in following processes; ineffective storage of material for a longer time and improper handling of material during the work process. Further, the alteration of scheduled activities of construction work also yielded more waste. Finally, a proper management of construction waste is suggested to reduce and reuse waste.

Keywords: construction-waste, effective management, reduce, reuse

Procedia PDF Downloads 175
4119 Numerical Board Game for Low-Income Preschoolers

Authors: Gozde Inal Kiziltepe, Ozgun Uyanik

Abstract:

There is growing evidence that socioeconomic (SES)-related differences in mathematical knowledge primarily start in early childhood period. Preschoolers from low-income families are likely to perform substantially worse in mathematical knowledge than their counterparts from middle and higher income families. The differences are seen on a wide range of recognizing written numerals, counting, adding and subtracting, and comparing numerical magnitudes. Early differences in numerical knowledge have a permanent effect childrens’ mathematical knowledge in other grades. In this respect, analyzing the effect of number board game on the number knowledge of 48-60 month-old children from disadvantaged low-income families constitutes the main objective of the study. Participants were the 71 preschoolers from a childcare center which served low-income urban families. Children were randomly assigned to the number board condition or to the color board condition. The number board condition included 35 children and the color board game condition included 36 children. Both board games were 50 cm long and 30 cm high; had ‘The Great Race’ written across the top; and included 11 horizontally arranged, different colored squares of equal sizes with the leftmost square labeled ‘Start’. The numerical board had the numbers 1–10 in the rightmost 10 squares; the color board had different colors in those squares. A rabbit or a bear token were presented to children for selecting, and on each trial spun a spinner to determine whether the token would move one or two spaces. The number condition spinner had a ‘1’ half and a ‘2’ half; the color condition spinner had colors that matched the colors of the squares on the board. Children met one-on-one with an experimenter for four 15- to 20-min sessions within a 2-week period. In the first and fourth sessions, children were administered identical pretest and posttest measures of numerical knowledge. All children were presented three numerical tasks and one subtest presented in the following order: counting, numerical magnitude comparison, numerical identification and Count Objects – Circle Number Probe subtest of Early Numeracy Assessment. In addition, same numerical tasks and subtest were given as a follow-up test four weeks after the post-test administration. Findings obtained from the study; showed that there was a meaningful difference between scores of children who played a color board game in favor of children who played number board game.

Keywords: low income, numerical board game, numerical knowledge, preschool education

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4118 A Framework for Incorporating Non-Linear Degradation of Conductive Adhesive in Environmental Testing

Authors: Kedar Hardikar, Joe Varghese

Abstract:

Conductive adhesives have found wide-ranging applications in electronics industry ranging from fixing a defective conductor on printed circuit board (PCB) attaching an electronic component in an assembly to protecting electronics components by the formation of “Faraday Cage.” The reliability requirements for the conductive adhesive vary widely depending on the application and expected product lifetime. While the conductive adhesive is required to maintain the structural integrity, the electrical performance of the associated sub-assembly can be affected by the degradation of conductive adhesive. The degradation of the adhesive is dependent upon the highly varied use case. The conventional approach to assess the reliability of the sub-assembly involves subjecting it to the standard environmental test conditions such as high-temperature high humidity, thermal cycling, high-temperature exposure to name a few. In order to enable projection of test data and observed failures to predict field performance, systematic development of an acceleration factor between the test conditions and field conditions is crucial. Common acceleration factor models such as Arrhenius model are based on rate kinetics and typically rely on an assumption of linear degradation in time for a given condition and test duration. The application of interest in this work involves conductive adhesive used in an electronic circuit of a capacitive sensor. The degradation of conductive adhesive in high temperature and humidity environment is quantified by the capacitance values. Under such conditions, the use of established models such as Hallberg-Peck model or Eyring Model to predict time to failure in the field typically relies on linear degradation rate. In this particular case, it is seen that the degradation is nonlinear in time and exhibits a square root t dependence. It is also shown that for the mechanism of interest, the presence of moisture is essential, and the dominant mechanism driving the degradation is the diffusion of moisture. In this work, a framework is developed to incorporate nonlinear degradation of the conductive adhesive for the development of an acceleration factor. This method can be extended to applications where nonlinearity in degradation rate can be adequately characterized in tests. It is shown that depending on the expected product lifetime, the use of conventional linear degradation approach can overestimate or underestimate the field performance. This work provides guidelines for suitability of linear degradation approximation for such varied applications

Keywords: conductive adhesives, nonlinear degradation, physics of failure, acceleration factor model.

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4117 Polymer in Electronic Waste: An Analysis

Authors: Anis A. Ansari, Aftab A. Ansari

Abstract:

Electronic waste is inundating the traditional solid-waste-disposal facilities, which are inadequately designed to handle and manage such type of new wastes. Since electronic waste contains mostly hazardous and even toxic materials, the seriousness of its effects on human health and the environment cannot be ignored in present scenario. Waste from the electronic industry is increasing exponentially day by day. From the last 20 years, we are continuously generating huge quantities of e-waste such as obsolete computers and other discarded electronic components, mainly due to evolution of newer technologies as a result of constant efforts in research and development in this sector. Polymers, one of the major constituents in almost every electronic waste, such as computers, printers, electronic equipment, entertainment devices, mobile phones, television sets etc., are if properly recycled can create a new business opportunity. This would not only create potential market for polymers to improve economy but also the priceless land used as dumping sites of electronic waste, can be utilized for other productive purposes.

Keywords: polymer recycling, electronic waste, hazardous materials, electronic components

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4116 Board of Directors' Structure and Corporate Restructuring: A Preliminary Evidences

Authors: Norazlan Alias, Mohd. Hasimi Yaacob

Abstract:

This study examines the impact of governance structure via corporate restructuring decision on selected firm characteristics and performance. Results of selected ratios that represent corporate decision, governance structure and performance in pre and post restructuring are analyzed for some conclusions. This study uses annual data of companies that are consistently listed on the Main Board of Bursa Malaysia and announced completed corporate restructuring. The results show that only debt ratio is significantly different before and after asset restructuring. This study concludes that firms do not view corporate restructuring namely asset restructuring as an opportunity to simultaneous enhance governance structure that could also contribute enhance firm performance and board of directors’ structure subsequent to asset restructuring only has significantly influence on changing capital structure but not on firm performance.

Keywords: board of directors, capital structure, corporate restructuring, performance

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4115 Analysis of Solid Waste Management Practices and the Implications for Human Health and the Environment: A Case Study of Kayamandi Informal Settlement

Authors: Peter Iyobosa Asemota

Abstract:

This study on solid waste management practices addressed aspects of environmental and health impacts resulting from poor management of solid waste. The study was occasioned by the observed rate and volume of illegal and indiscriminate dumping of solid waste materials especially in informal settlements. The main focus of this study was to establish the impact of waste management practices on human health and the environment. The study, therefore, presents a critical analysis of the state of solid waste management in the study area and the implications for human health and the environment. The study was carried out in Kayamandi informal settlement within Stellenbosch municipality. The sustainable management of solid waste is very important in order to minimize the environmental and public health risks associated with improper solid waste management. There is no denying the fact that the problems of waste management will become critical as time goes on because of improper and inefficient waste management practices. Towns and cities exhibit the burdens of waste management which is a characteristics feature of most African cities. The study critically assess the implementation of waste management practices by the residents of the informal settlement; identify the factors affecting management issues in the operation of solid waste management system by the municipality; identify factors militating against the implementation of waste management policies and legislation. Furthermore, a waste assessment study was carried out to assess the generation; composition of the waste stream and also determine the attitudes and behavior of the residents with regard to waste management practices. Findings from the study revealed that Kayamandi is not different from other informal settlements with regards to waste management. People are of the opinion that solid waste management is the sole responsibility of municipal authorities and as such, the government should be responsible for bearing the cost of solid waste management.

Keywords: environment, waste, waste composition, waste stream, policy, waste categories, sanitary landfill, waste collection, integrated solid waste management

Procedia PDF Downloads 661
4114 Bridgeless Boost Power Factor Correction Rectifier with Hold-Up Time Extension Circuit

Authors: Chih-Chiang Hua, Yi-Hsiung Fang, Yuan-Jhen Siao

Abstract:

A bridgeless boost (BLB) power factor correction (PFC) rectifier with hold-up time extension circuit is proposed in this paper. A full bridge rectifier is widely used in the front end of the ac/dc converter. Since the shortcomings of the full bridge rectifier, the bridgeless rectifier is developed. A BLB rectifier topology is utilized with the hold-up time extension circuit. Unlike the traditional hold-up time extension circuit, the proposed extension scheme uses fewer active switches to achieve a longer hold-up time. Simulation results are presented to verify the converter performance.

Keywords: bridgeless boost (BLB), boost converter, power factor correction (PFC), hold-up time

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4113 The Response of LCC to DC System Faults and HVDC Re-Establishment

Authors: Mesbah Tarek, Kelaiaia Samia, Chiheb Sofien, Kelaiaia Mounia Samira, Labar Hocine

Abstract:

As every power systems short circuit failure can occur for HVDC at the DC link. So, the power devices should be protected against over heath produced by this over-current. This can be achieved through the power switchers or fast breaker. After short circuit the system is unable to restart, only after a time delay, because of the potential distribution along the DC link line. An appropriate fast and safety control is proposed and tested successfully. The detailed development and discussion of these faults is presented in this paper.

Keywords: HVDC, DC link, switchers, short circuit, faults

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4112 Design and Thermal Analysis of Power Harvesting System of a Hexagonal Shaped Small Spacecraft

Authors: Mansa Radhakrishnan, Anwar Ali, Muhammad Rizwan Mughal

Abstract:

Many universities around the world are working on modular and low budget architecture of small spacecraft to reduce the development cost of the overall system. This paper focuses on the design of a modular solar power harvesting system for a hexagonal-shaped small satellite. The designed solar power harvesting systems are composed of solar panels and power converter subsystems. The solar panel is composed of solar cells mounted on the external face of the printed circuit board (PCB), while the electronic components of power conversion are mounted on the interior side of the same PCB. The solar panel with dimensions 16.5cm × 99cm is composed of 36 solar cells (each solar cell is 4cm × 7cm) divided into four parallel banks where each bank consists of 9 solar cells. The output voltage of a single solar cell is 2.14V, and the combined output voltage of 9 series connected solar cells is around 19.3V. The output voltage of the solar panel is boosted to the satellite power distribution bus voltage level (28V) by a boost converter working on a constant voltage maximum power point tracking (MPPT) technique. The solar panel module is an eight-layer PCB having embedded coil in 4 internal layers. This coil is used to control the attitude of the spacecraft, which consumes power to generate a magnetic field and rotate the spacecraft. As power converter and distribution subsystem components are mounted on the PCB internal layer, therefore it is mandatory to do thermal analysis in order to ensure that the overall module temperature is within thermal safety limits. The main focus of the overall design is on compactness, miniaturization, and efficiency enhancement.

Keywords: small satellites, power subsystem, efficiency, MPPT

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4111 Influence of Building Orientation and Post Processing Materials on Mechanical Properties of 3D-Printed Parts

Authors: Raf E. Ul Shougat, Ezazul Haque Sabuz, G. M. Najmul Quader, Monon Mahboob

Abstract:

Since there are lots of ways for building and post processing of parts or models in 3D printing technology, the main objective of this research is to provide an understanding how mechanical characteristics of 3D printed parts get changed for different building orientations and infiltrates. Tensile, compressive, flexure, and hardness test were performed for the analysis of mechanical properties of those models. Specimens were designed in CAD software, printed on Z-printer 450 with five different build orientations and post processed with four different infiltrates. Results show that with the change of infiltrates or orientations each of the above mechanical property changes and for each infiltrate the highest tensile strength, flexural strength, and hardness are found for such orientation where there is the lowest number of layers while printing.

Keywords: 3D printing, building orientations, infiltrates, mechanical characteristics, number of layers

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4110 Waste Management in a Hot Laboratory of Japan Atomic Energy Agency – 3: Volume Reduction and Stabilization of Solid Waste

Authors: Masaumi Nakahara, Sou Watanabe, Hiromichi Ogi, Atsuhiro Shibata, Kazunori Nomura

Abstract:

In the Japan Atomic Energy Agency, three types of experimental research, advanced reactor fuel reprocessing, radioactive waste disposal, and nuclear fuel cycle technology, have been carried out at the Chemical Processing Facility. The facility has generated high level radioactive liquid and solid wastes in hot cells. The high level radioactive solid waste is divided into three main categories, a flammable waste, a non-flammable waste, and a solid reagent waste. A plastic product is categorized into the flammable waste and molten with a heating mantle. The non-flammable waste is cut with a band saw machine for reducing the volume. Among the solid reagent waste, a used adsorbent after the experiments is heated, and an extractant is decomposed for its stabilization. All high level radioactive solid wastes in the hot cells are packed in a high level radioactive solid waste can. The high level radioactive solid waste can is transported to the 2nd High Active Solid Waste Storage in the Tokai Reprocessing Plant in the Japan Atomic Energy Agency.

Keywords: high level radioactive solid waste, advanced reactor fuel reprocessing, radioactive waste disposal, nuclear fuel cycle technology

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4109 The Board Structure of Public and Private Sector Companies and Its Impact on Firm Performance: A Study of Fortune 500 Indian Companies from 2006 to 2015

Authors: Gayathri P. Nair

Abstract:

The focus of this study is to identify whether the board structure has any significant impact on the firm performance and finding out any evidence of being listed in the Fortune 500 list compiled and published by the American business magazine, Fortune and published globally by Time Inc., as the world’s wealthiest companies. The list has been released based on the ranking obtained for the total revenues for the respective fiscal year which has ended on or before March 31st. The study has been conducted on the Indian companies that were listed in the Fortune 500 list for the past 10 years. This study employs a logical regression between the variables, firm performance and board composition as mentioned in the clause 49 of companies act 1956 and 2013. For getting the firm performance, ROA has selected as the key performance metric, as it focuses the management attention on the assets required to run the business. The highlight of the study is that the tools had been applied between public and private sector firms so that, it reveals whether the board composition is helping out to maintain the position in the list. In addition, the findings reveal that apart from independent directors, all other variables have significant impact on firm performance.

Keywords: board structure, Fortune 500 company, firm performance, India

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4108 Sintered Phosphate Cement for HLW Encapsulation

Authors: S. M. M. Nelwamondo, W. C. M. H. Meyer, H. Krieg

Abstract:

The presence of volatile radionuclides in high level waste (HLW) in the nuclear industry limits the use of high temperature encapsulation technologies (glass and ceramic). Chemically bonded phosphate cement (CBPC) matrixes can be used for encapsulation of low level waste. This waste form is however not suitable for high level waste due to the radiolysis of water in these matrixes. In this research, the sintering behavior of the magnesium potassium phosphate cement waste forms was investigated. The addition of sintering aids resulted in the sintering of these phosphate cement matrixes into dense monoliths containing no water. Experimental evidence will be presented that this waste form can now be considered as a waste form for volatile radionuclides and high level waste as radiation studies indicated no chemical phase transition or physical degradation of this waste form.

Keywords: chemically bonded phosphate cements, HLW encapsulation, thermal stability, radiation stability

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4107 Evaluation of Corrosion in Steel Reinforced Concrete with Brick Waste

Authors: Julieta Daniela Chelaru, Maria Gorea

Abstract:

The massive demolition of old buildings in recent years has generated tons of waste, especially brick waste. Thus, a concern of recent research is the use of this waste for the production of environmentally friendly concrete. At the same time, corrosion in classical concrete is a current problem. In this context, in the present paper a study was carried out on the corrosion of metal reinforcement in cement mortars with brick waste. The corrosion process was analyzed on four compositions of mortars without and with 15 %, 25 % and 35 % bricks waste replacing the sand. The brick waste has a majority content in SiO2, Al₂O₃, FeO₃ and CaO. The grain size distribution of brick waste was close to that of the sand (dₘₐₓ = 3 mm). The preparation method of the samples was similar to ordinary mortars. The corrosion properties of concrete, at different waste bricks concentrations, on rebar, were investigated by electrochemical measurements (Tafel curves and EIS) at 1 and 6 months. The results obtained at 6 months revealed that the addition of the bricks waste in mortar are improved the anticorrosion properties, in the case of all samples compared with the sample with 0% bricks waste. The best results were obtained in the case of the sample with 15% bricks waste (the efficiency was ≈ 90 %). The corrosion intermediary layer formed on the rebar surface was determined by SEM-EDX.

Keywords: EIS, steel corrosion, steel reinforced concrete, waste materials

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4106 Solid Waste Characterization and Recycling Potential in Hawassa University, Ethiopia

Authors: Hunachew Beyene Mengesha, Biruck Desalegn Yirsaw

Abstract:

Owing to the dramatic expansion of universities in Ethiopia, understanding the composition and nature of solid waste at the source of generation plays an important role in designing a program for an integrated waste management program. In this study, we report the quantity, quality and recycling potential of the waste generated in the three campuses of the Hawassa University, Southern Ethiopia. A total of 3.5 tons of waste was generated per day in the three campuses of the university. More than 95% of the waste constituents were with potential to be recovered. It was a lesson from the study that there was no source reduction, recycling, composting, proper land filling or incineration practices in-place. The considerably high waste generation associated with the expansion of educational programs in the university appears worthwhile requiring implementation of programs for an integrated solid waste management to minimize health risk to humans and reduce environmental implications as a result of improper handling and disposal of wastes.

Keywords: Hawassa University, integrated solid waste management, solid waste generation, energy management, waste management

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4105 Integrated Waste-to-Energy Approach: An Overview

Authors: Tsietsi J. Pilusa, Tumisang G. Seodigeng

Abstract:

This study evaluates the benefits of advanced waste management practices in unlocking waste-to-energy opportunities within the solid waste industry. The key drivers of sustainable waste management practices, specifically with respect to packaging waste-to-energy technology options are discussed. The success of a waste-to-energy system depends significantly on the appropriateness of available technologies, including those that are well established as well as those that are less so. There are hard and soft interventions to be considered when packaging an integrated waste treatment solution. Technology compatibility with variation in feedstock (waste) quality and quantities remains a key factor. These factors influence the technology reliability in terms of production efficiencies and product consistency, which in turn, drives the supply and demand network. Waste treatment technologies rely on the waste material as feedstock; the feedstock varies in quality and quantities depending on several factors; hence, the technology fails, as a result. It is critical to design an advanced waste treatment technology in an integrated approach to minimize the possibility of technology failure due to unpredictable feedstock quality, quantities, conversion efficiencies, and inconsistent product yield or quality. An integrated waste-to-energy approach offers a secure system design that considers sustainable waste management practices.

Keywords: emerging markets, evaluation tool, interventions, waste treatment technologies

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4104 Characterization of Coastal Solid Waste: Basis for the Development of Waste Collector

Authors: Arnold I. Malag

Abstract:

The study wants to establish the data on the characteristics of coastal solid waste in main Island of Masbate as a model for technology interventions. The research utilized the Google Maps to measure the coastal length and Fishbowl Method for area identification. The solid wastes gathered were classified as residual, non-biodegradable, recyclable wastes, and special wastes, based on the waste analysis and characterization manual of Philippine Environmental Governance Project. The wastes were evaluated by weight in kg., dimension in cm., and characteristics as floating or non-floating. Based on the dimension of coastal solid waste, the biodegradable, recyclable, residual and special waste have the average of 40.95 cm., 16.25 cm., 31.37 cm., and 0.725cm. respectively. The waste in the coastal areas is dominated by biodegradable, followed by residual, then recyclable and special wastes with the data of 0.566 kg/m, 0.533 kg/m, 0.114 kg/m and .0007 kg/m respectively. The 97.15% of solid wastes collected is characterized as “floating”, where in the sources are the nearest rivers and waterways and/or the nearest populated areas adjacent to the island. This accumulation of solid wastes can be minimized and controlled by utilizing a floating equipment.

Keywords: solid waste, coastal waste, waste characterization, waste collector

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4103 Analysis of the Impacts and Challenges of Conventional Solid Waste Management in Urban Centers of Developing Countries

Authors: Haruna Abdu Usman, J. Mohammed Umar, U. M. Bashir

Abstract:

Solid waste management continued to be the biggest threat to the sustainability of urban centers of developing countries. Most streets corners of these urban centers are characterized by heaps of uncollected wastes at drains, public spaces and road sides destroying the aesthetic qualities and environmental ecosystems of these cities. Also, harboring disease vectors and rodents putting the health of the populace at risk, thus posing a serious challenge to the municipalities who are in most cases responsible for the solid waste management in these cities. The typical or commonest method adapted by these agencies in dealing with the solid waste management is the conventional approach; focusing mainly on waste collection ,treatment(composting and incineration)and disposal giving little consideration to the 3RS, of waste reduce, re-used and recycled. The resultant consequence being huge budget spending in solid waste management as high as 80% but little collection rate as low as 50%. This paper attempt to analyze the impacts and effects of the conventional solid waste management practices on the stakeholders in solid waste management; the municipal authorities, the communities, formal and informal waste managers, the NGOs and CBOs and suggests appropriate measures that would lessen the effects.

Keywords: conventional waste management, solid waste, waste stakeholders, developing countries

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4102 The Impact of the Board of Directors’ Characteristics on Tax Aggressiveness in USA Companies

Authors: jihen ayadi sellami

Abstract:

The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making

Keywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states

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4101 Eco-Friendly Electricity Production from the Waste Heat of Air Conditioners

Authors: Anvesh Rajak

Abstract:

This is a new innovation that can be developed. Here I am going to use the waste heat of air conditioner so as to produce the electricity by using the Stirling engine because this waste heat creates the thermal pollution in the environment. The waste heat from the air conditioners has caused a temperature rise of 1°–2°C or more on weekdays in the Tokyo office areas. This heating promotes the heat-island phenomenon in Tokyo on weekdays. Now these air conditioners creates the thermal pollution in the environment and hence rising the temperature of the environment. Air conditioner generally emit the waste heat air whose temperature is about 50°C which heat the environment. Today the demand of energy is increasing tremendously, but available energy lacks in supply. Hence, there is no option for proper and efficient utilization and conservation of energy. In this paper the main stress is given on energy conservation by using technique of utilizing waste heat from Air-conditioning system. Actually the focus is on the use of the waste heat rather than improving the COP of the air- conditioners; if also we improve the COP of air conditioners gradually it would emit some waste heat so I want that waste heat to be used up. As I have used air conditioner’s waste heat to produce electricity so similarly there are various other appliances which emit the waste heat in the surrounding so here also we could use the Stirling engines and Geothermal heat pump concept to produce the electricity and hence can reduce the thermal pollution in the environment.

Keywords: stirling engine, geothermal heat pumps, waste heat, air conditioners

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4100 XRD and Image Analysis of Low Carbon Type Recycled Cement Using Waste Cementitious Powder

Authors: Hyeonuk Shin, Hun Song, Yongsik Chu, Jongkyu Lee, Dongcheon Park

Abstract:

Although much current research has been devoted to reusing concrete in the form of recycled aggregate, insufficient attention has been given to researching the utilization of waste concrete powder, which constitutes 20 % or more of waste concrete and therefore the majority of waste cementitious powder is currently being discarded or buried in landfills. This study consists of foundational research for the purpose of reusing waste cementitious powder in the form of recycled cement that can answer the need for low carbon green growth. Progressing beyond the conventional practice of using the waste cementitious powder as inert filler material, this study contributes to the aim of manufacturing high value added materials that exploits the chemical properties of the waste cementitious powder, by presenting a pre-treatment method for the material and an optimal method of proportioning the mix of materials to develop a low carbon type of recycled cement.

Keywords: Low carbon type cement, Waste cementitious powder, Waste recycling

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4099 Fermentation of Wood Waste by Treating with H₃PO₄-Acetone for Bioethanol Production

Authors: Deokyeong Choe, Keonwook Nam, Young Hoon Roh

Abstract:

Wood waste is a potentially significant resource for economic and environment-friendly recycling. Wood waste represents a key sustainable source of biomass for transformation into bioethanol. Unfortunately, wood waste is highly recalcitrant for biotransformation, which limits its use and prevents economically viable conversion into bioethanol. As a result, an effective pretreatment is necessary to degrade cellulose of the wood waste, which improves the accessibility of cellulase. In this work, a H₃PO₄-acetone pretreatment was selected among the various pretreatment methods and used to dissolve cellulose and lignin. When the H₃PO₄ and acetone were used, 5–6% of the wood waste was found to be very appropriate for saccharification. Also, when the enzymatic saccharification was conducted in the mixture of the wood waste and 0.05 M citrate buffer solution, glucose and xylose were measured to be 80.2 g/L and 9.2 g/L respectively. Furthermore, ethanol obtained after 70 h of fermentation by S. cerevisiae was 30.4 g/L. As a result, the conversion yield from wood waste to bioethanol was calculated to be 57.4%. These results show that the pretreated wood waste can be used as good feedstocks for bioethanol production and that the H₃PO₄-acetone pretreatment can effectively increase the yield of ethanol production.

Keywords: wood waste, H₃PO₄-acetone, bioethanol, fermentation

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4098 Corporate Governance and Bank Performance: A Study of Selected Deposit Money Banks in Nigeria

Authors: Ayodele Ajayi, John Ajayi

Abstract:

This paper investigates the effect of corporate governance with a view to determining the relationship between board size and bank performance. Data for the study were obtained from the audited financial statements of five sampled banks listed on the Nigerian Stock Exchange. Panel data technique was adopted and analysis was carried out with the use of multiple regression and pooled ordinary least square. Results from the study show that the larger the board size, the greater the profit implying that corporate governance is positively correlated with bank performance.

Keywords: corporate governance, banks performance, board size, pooled data

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4097 Transforming Butterworth Low Pass Filter into Microstrip Line Form at LC-Band Applications

Authors: Liew Hui Fang, Syed Idris Syed Hassan, Mohd Fareq Abd. Malek, Yufridin Wahab, Norshafinash Saudin

Abstract:

The paper implementation new approach method applied into transforming lumped element circuit into microstrip line form for Butterworth low pass filter which is operating at LC band. The filter’s lumped element circuits and microstrip line form were first designed and simulated using Advanced Design Software (ADS) to obtain the best filter characteristic based on S-parameter and implemented on FR4 substrate for order N=3,4,5,6,7,8 and 9. The importance of a new approach of transforming method as a correction factor has been considered into designed microstrip line. From ADS simulation results proved that the response of microstrip line circuit of Butterworth low pass filter with fringing correction factor has an excellent agreement with its lumped circuit. This shows that the new approach of transforming lumped element circuit into microstrip line is able to solve the conventional design of complexity size of circuit of Butterworth low pass filter (LPF) into microstrip line.

Keywords: Butterworth low pass filter, number of order, microstrip line, microwave filter, maximally flat

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4096 Determinants of Corporate Social Responsibility in Indonesia

Authors: Bela Sulistyaguna, Yuli Chomsatu Samrotun, Endang Masitoh Wahyuningsih

Abstract:

The purpose of this research was to analyze the influence of company size, liquidity, profitability, leverage, company age, industry type, board of director, board of commissioner, audit committee and public ownership on the corporate social responsibility disclosure. The grand theories of this research are agency theory, stakeholders theory, and legitimacy theory. Analysis of data using multiple linear regression method with SPSS 22.0 for mac. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) and disclosed the Global Reporting Initiative (GRI) sustainability reports from 2013 to 2018. The final sample of this research was 19 companies that obtained by purposive sampling. The results of the research showed that, simultaneously, company size, liquidity, profitability, leverage, company age, industry type, board of director, board of commissioner, audit committee and public ownership has an influence on the corporate social responsibility disclosure. Partially, the results showed that liquidity and leverage has an influence on the corporate social responsibility disclosure. Meanwhile, company size, profitability, company age, industry type, board of director, board of commissioner, audit committee and public ownership has no influence on corporate social responsibility disclosure.

Keywords: corporate social responsibility, CSR disclosure, Indonesia

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4095 Contemporary Army Prints for Women’s Wear Kurti

Authors: Shaleni Bajpai, Nancy Stephan

Abstract:

Various designs of women’s kurtis with different styles, motifs and prints were available in market but none of the kurtis was found in army print. Mostly army prints are used for men’s wear like jackets, trousers, caps, bags. The main colours available in military prints were beige, parrot green, red, dark blue, light blue, orange, bottle green, pink and the original military green colour. As the original camouflage is banned in civil wears so the different variety and colours were used in this study to popularize army prints in women’s wear. The aim of this project was to construct different styles of women kurti’s with various colours of different military prints. Mood board, inspiration and colour board was prepared to design the kurtis. The fabric used for construction was army printed poplin and crepe. The designing and construction of kurti’s were divided into two categories such as - casual and party wear. Casual wear had simple silhouette like a-line, high-low and waist coat style whereas party wear included princess line, panelled and bandhani style. Structured questionnaire was prepared to assess the acceptance of newly designed kurtis with respect to colour combination, overall appearance and cost. Purposively sampling method was adopted for selection of respondents. Opinion was taken from 100 women of various age groups. The result and analysis was presented through graph and percentage. Kurtis in army print of both the categories were appreciated by the respondents.

Keywords: army, kurti, casual wear, party wear

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4094 The Misuse of Free Cash and Earnings Management: An Analysis of the Extent to Which Board Tenure Mitigates Earnings Management

Authors: Michael McCann

Abstract:

Managerial theories propose that, in joint stock companies, executives may be tempted to waste excess free cash on unprofitable projects to keep control of resources. In order to conceal their projects' poor performance, they may seek to engage in earnings management. On the one hand, managers may manipulate earnings upwards in order to post ‘good’ performances and safeguard their position. On the other, since managers pursuit of unrewarding investments are likely to lead to low long-term profitability, managers will use negative accruals to reduce current year’s earnings, smoothing earnings over time in order to conceal the negative effects. Agency models argue that boards of directors are delegated by shareholders to ensure that companies are governed properly. Part of that responsibility is ensuring the reliability of financial information. Analyses of the impact of board characteristics, particularly board independence on the misuse of free cash flow and earnings management finds conflicting evidence. However, existing characterizations of board independence do not account for such directors gaining firm-specific knowledge over time, influencing their monitoring ability. Further, there is little analysis of the influence of the relative experience of independent directors and executives on decisions surrounding the use of free cash. This paper contributes to this literature regarding the heterogeneous characteristics of boards by investigating the influence of independent director tenure on earnings management and the relative tenures of independent directors and Chief Executives. A balanced panel dataset comprising 51 companies across 11 annual periods from 2005 to 2015 is used for the analysis. In each annual period, firms were classified as conducting earnings management if they had discretionary accruals in the bottom quartile (downwards) and top quartile (upwards) of the distributed values for the sample. Logistical regressions were conducted to determine the marginal impact of independent board tenure and a number of control variables on the probability of conducting earnings management. The findings indicate that both absolute and relative measures of board independence and experience do not have a significant impact on the likelihood of earnings management. It is the level of free cash flow which is the major influence on the probability of earnings management. Higher free cash flow increases the probability of earnings management significantly. The research also investigates whether board monitoring of earnings management is contingent on the level of free cash flow. However, the results suggest that board monitoring is not amplified when free cash flow is higher. This suggests that the extent of earnings management in companies is determined by a range of company, industry and situation-specific factors.

Keywords: corporate governance, boards of directors, agency theory, earnings management

Procedia PDF Downloads 199