Abstract: The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.
Abstract: Membrane distillation is an emerging technology which has been used to produce freshwater and purify different types of aqueous mixtures. Qatar is an arid country where almost 100% of its freshwater demand is supplied through the energy-intensive thermal desalination process. The country’s need for water has reached an all-time high which stipulates finding an alternative way to augment freshwater without adding any drastic affect to the environment. The objective of this paper was to investigate the potential of using the industrial low grade waste heat to produce freshwater using membrane distillation. The main part of this work was conducting a heat audit on selected Qatari chemical industries to estimate the amounts of freshwater produced if such industrial waste heat were to be recovered. By the end of this work, the main objective was met and the heat audit conducted on the Qatari chemical industries enabled us to estimate both the amounts of waste heat which can be potentially recovered in addition to the amounts of freshwater which can be produced if such waste heat were to be recovered.
By the end, the heat audit showed that around 605 Mega Watts of waste heat can be recovered from the studied Qatari chemical industries which resulted in a total daily production of 5078.7 cubic meter of freshwater.
This water can be used in a wide variety of applications such as human consumption or industry. The amount of produced freshwater may look small when compared to that produced through thermal desalination plants; however, one must bear in mind that this water comes from waste and can be used to supply water for small cities or remote areas which are not connected to the water grid. The idea of producing freshwater from the two widely-available wastes (thermal rejected brine and waste heat) seems promising as less environmental and economic impacts will be associated with freshwater production which may in the near future augment the conventional way of producing freshwater currently being thermal desalination. This work has shown that low grade waste heat in the chemical industries in Qatar and perhaps the rest of the world can contribute to additional production of freshwater using membrane distillation without significantly adding to the environmental impact.
Abstract: Recently in Malaysia, women's participation in teaching profession has increased. The increasing trend of women’s participation in the teaching profession poses challenges in families, especially in the developing countries like Malaysia. One of these challenges, concerns in balancing their role between family and job responsibility that faced by many women teachers. The purpose of this study is to discover how women teachers' impact on family happiness and the challenges faced by them in balancing their role between family and job responsibility. The findings presented in this study are based on survey research in a secondary school Dato’ Bijaya Setia in the district of Gugusan Manjoi which is located in Kedah, Malaysia. The study found that employment of women in economic activity has several beneficial impacts of improving the economic condition of the family. The results also revealed that in low income earning families, both husbands and wives’ employment contribute to the family income that less likely to experience of family poverty. The study also showed despite women's teachers’ significant role towards the overall development of the family, the majority of women teachers encountered a number of difficulties in balancing their role between family and job responsibility especially when they need to work more than the normal working time. Therefore, it is common for the majority of women suffering from psychological stress when they are unable to complete the task at a fixed time. The present study also suggests implication of family friendly policy and its appropriate practice to support the women teachers who are significantly contributing to family, community and the country.
Abstract: This paper seeks to illustrate the impact of rapid urbanization (in terms of both increase in people and vehicles) in the Gauteng region (which includes Johannesburg, Pretoria and Ekurhuleni). The impact that existing transport systems and options place on the capacity of residents from low income areas to travel and conduct various socio-economic activities is discussed. The findings are drawn from a 2013 analysis of a random transport household survey of 1550 households carried out in Gauteng province. 91.4% of the study respondents had access to public transport, while 8.6% had no access to public transport. Of the 91.4% who used public transport, the main reason used to explain this state of affairs was that it was affordable (54.3%), convenient (15.9%), Accessible (11.9%), lack of alternatives (6.4%) and reliable at 4.1%. Recommendations advanced revolve around the need to reverse land use and transportation effects of apartheid planning, growing and developing a sustainable critical mass of public transport interventions supported by appropriate transport systems that are environmentally sustainable through proper governance. 38.5% of the respondents indicated that developing compact, smart and integrated urban land spaces was key to reducing travel challenges in the study area. 23.4% indicated that the introduction and upgrading of BRT buses to cover all areas in the study area was a step in the right direction because it has great potential in shifting travel patterns to favor public modes of transport. 15.1% indicated that all open spaces should be developed so that fragmentation of land uses can be addressed. This would help to fight disconnected and fragmented space and trip making challenges in Gauteng. 13.4% indicated that improving the metro rail services was critical since this is a mass mover of commuters. 9.6% of the respondents highlighted that the bus subsidy policy has to be retained in the short to medium term since the spatial mismatches and challenges created by apartheid are yet to be fully reversed.
Abstract: One of the major thrusts of the Bus Rapid Transit System is to reduce the commuter’s dependency on private vehicles and increase the shares of public transport to make urban transportation system environmentally sustainable. In this study, commuter mode choice analysis is performed that examines behavioral responses to the proposed Bus Rapid Transit System (BRTS) in Surat, with estimation of the probable shift from private mode to public mode. Further, evaluation of the BRTS scenarios, using Surat’s transportation ecological footprint was done. A multi-modal simulation model was developed in Biogeme environment to explicitly consider private users behaviors and non-linear environmental impact. The data of the different factors (variables) and its impact that might cause modal shift of private mode users to proposed BRTS were collected through home-interview survey using revealed and stated preference approach. A multi modal logit model of mode-choice was then calibrated using the collected data and validated using proposed sample. From this study, a set of perception factors, with reliable and predictable data base, to explain the variation in modal shift behaviour and their impact on Surat’s ecological environment has been identified. A case study of the proposed BRTS connecting the Surat Industrial Hub to the coastal area is provided to illustrate the approach.
Abstract: Qatar’s primary source of fresh water is through
seawater desalination. Amongst the major processes that are
commercially available on the market, the most common large scale
techniques are Multi-Stage Flash distillation (MSF), Multi Effect
distillation (MED), and Reverse Osmosis (RO). Although commonly
used, these three processes are highly expensive down to high energy
input requirements and high operating costs allied with maintenance
and stress induced on the systems in harsh alkaline media. Beside that
cost, environmental footprint of these desalination techniques are
significant; from damaging marine eco-system, to huge land use, to
discharge of tons of GHG and huge carbon footprint.
Other less energy consuming techniques based on membrane
separation are being sought to reduce both the carbon footprint and
operating costs is membrane distillation (MD).
Emerged in 1960s, MD is an alternative technology for water
desalination attracting more attention since 1980s. MD process
involves the evaporation of a hot feed, typically below boiling point
of brine at standard conditions, by creating a water vapor pressure
difference across the porous, hydrophobic membrane. Main
advantages of MD compared to other commercially available
technologies (MSF and MED) and specially RO are reduction of
membrane and module stress due to absence of trans-membrane
pressure, less impact of contaminant fouling on distillate due to
transfer of only water vapor, utilization of low grade or waste heat
from oil and gas industries to heat up the feed up to required
temperature difference across the membrane, superior water quality,
and relatively lower capital and operating cost.
To achieve the objective of this study, state of the art flat-sheet
cross-flow DCMD bench scale unit was designed, commissioned, and
tested. The objective of this study is to analyze the characteristics and
morphology of the membrane suitable for DCMD through SEM
imaging and contact angle measurement and to study the water
quality of distillate produced by DCMD bench scale unit.
Comparison with available literature data is undertaken where
appropriate and laboratory data is used to compare a DCMD distillate
quality with that of other desalination techniques and standards.
Membrane SEM analysis showed that the PTFE membrane used
for the study has contact angle of 127º with highly porous surface
supported with less porous and bigger pore size PP membrane. Study
on the effect of feed solution (salinity) and temperature on water
quality of distillate produced from ICP and IC analysis showed that
with any salinity and different feed temperature (up to 70ºC) the
electric conductivity of distillate is less than 5 μS/cm with 99.99%
salt rejection and proved to be feasible and effective process capable
of consistently producing high quality distillate from very high feed
salinity solution (i.e. 100000 mg/L TDS) even with substantial
quality difference compared to other desalination methods such as
RO and MSF.
Abstract: Finnish national research project, User- and Business-oriented Suburb Renovation Concept (KLIKK), was started in January 2012 and will end in June 2014. The perspective of energy efficiency is emphasised in the project, but also it addresses what improving the energy efficiency of suburban apartment buildings means from the standpoint of architecturally valuable buildings representing different periods. The project will also test the impacts of stricter energy efficiency requirements on renovation projects.
The primary goal of the project is to develop a user-oriented, industrial, economic renovation concept for suburban apartment building renovation, extension and construction of additional storeys. The concept will make it possible to change from performance- and cost-based operation to novel service- and user-oriented, site-specifically tailored renovation methods utilizing integrated order and delivery chains.
The present project is collaborating with Ministry of the Environment and participating cities in developing a new type of lighter town planning model for suburban renovations and in-fill construction. To support this, the project will simultaneously develop practices for environmental impact assessment tools in renovation and suburban supplementary and in-fill construction.
Abstract: Excavation of shallow tunnels such as subways in urban areas plays a significant role as a life line and investigation of the soil behavior against tunnel construction is one of the vital subjects studied in the geotechnical scope. Nowadays, urban tunnels are mostly drilled by T.B.Ms and changing the applied forces to tunnel lining is one of the most risky matters while drilling tunnels by these machines. Variation of soil cementation can change the behavior of these forces in the tunnel lining. Therefore, this article is designed to assess the impact of tunnel excavation in different soils and several amounts of cementation on applied loads to tunnel lining under static and dynamic loads. According to the obtained results, changing the cementation of soil will affect the applied loadings to the tunnel envelope significantly. It can be determined that axial force in tunnel lining decreases considerably when soil cementation increases. Also, bending moment and shear force in tunnel lining decreases as the soil cementation increases and causes bending and shear behavior of the segments to improve. Based on the dynamic analyses, as cohesion factor in soil increases, bending moment, axial and shear forces of segments decrease but lining behavior of the tunnel is the same as static state. The results show that decreasing the overburden applied to lining caused by cementation is different in two static and dynamic states.
Abstract: The scope of this paper and the aim of proposed model were to apply monetary Input –Output (I-O) analysis to point out the importance of reusing know-how and other requirements in order to reduce the production costs in a manufacturing process for a laptop computer. I-O approach using the monetary input-output model is employed to demonstrate the impacts of different factors in a manufacturing process. A sensitivity analysis showing the correlation between these different factors is also presented. It is expected that the recommended model would have an advantageous effect in the cost minimization process.
Abstract: The article explores the impact of normative institutional factors on the development of sustainability reporting. The vast majority of research in the scientific literature focuses on mandatory institutional factors, i.e. how public institutions and market regulators affect sustainability reporting. Meanwhile, there is lack of empirical data for the impact of normative institutional factors. The effect of normative factors in this paper is based on the role of non-governmental organizations (NGO) and institutional theory. The case of Global Compact Local Network in the developing country was examined. The research results revealed that in the absence of regulated factors, companies were not active with regard to social disclosures; they presented non-systemized social information of a descriptive nature. Only 10% of sustainability reports were prepared using the GRI methodology. None of the reports were assured by third parties.
Abstract: The acid attack on cement mortars modified with rubber aggregates and EVA polymer binder was studied. Mortar specimens were prepared using a type CEM I 42.5 Portland cement and siliceous sand, as well as by substituting 25% of sand with shredded used automobile tires, and by adding EVA polymer in two percentages (5% and 10% of cement mass). Some specimens were only air cured, at laboratory conditions, and their compressive strength and water absorption were determined. The rest specimens were stored in acid solutions (HCl, H2SO4, HNO3) after 28 days of initial curing, and stored at laboratory temperature. Compressive strength tests, mass measurements and visual inspection took place for 28 days. Compressive strength and water absorption of the air-cured specimens were significantly decreased when rubber aggregates are used. The addition of EVA polymer further reduced water absorption, while had no important impact on strength. Compressive strength values were affected in a greater extent by hydrochloric acid solution, followed by sulfate and nitric acid solutions. The addition of EVA polymer decreased compressive strength loss for the specimens with rubber aggregates stored in hydrochloric and nitric acid solutions. The specimens without polymer binder showed similar mass loss, which was higher in sulfate acid solution followed by hydrochloric and nitric acid solutions. The use of EVA polymer delayed mass loss, while its content did not affect it significantly.
Abstract: Construction industry in Greece consumes annually
more than 25 million tons of natural aggregates originating mainly
from quarries. At the same time, more than 2 million tons of
construction and demolition waste are deposited every year, usually
without control, therefore increasing the environmental impact of this
sector. A potential alternative for saving natural resources and
minimize landfilling, could be the recycling and re-use of Concrete
and Demolition Waste (CDW) in concrete production. Moreover, in
order to conform to the European legislation, Greece is obliged to
recycle non-hazardous construction and demolition waste to a
minimum of 70% by 2020. In this paper characterization of recycled
materials - commercially and laboratory produced, coarse and fine,
Recycled Concrete Aggregates (RCA) - has been performed. Namely,
X-Ray Fluorescence and X-ray diffraction (XRD) analysis were used
for chemical and mineralogical analysis respectively. Physical
properties such as particle density, water absorption, sand equivalent
and resistance to fragmentation were also determined. This study,
first time made in Greece, aims at outlining the differences between
RCA and natural aggregates and evaluating their possible influence
in concrete performance. Results indicate that RCA’s chemical
composition is enriched in Si, Al, and alkali oxides compared to
natural aggregates. X-ray diffraction (XRD) analyses results
indicated the presence of calcite, quartz and minor peaks of mica and
feldspars. From all the evaluated physical properties of coarse RCA,
only water absorption and resistance to fragmentation seem to have a
direct influence on the properties of concrete. Low Sand Equivalent
and significantly high water absorption values indicate that fine
fractions of RCA cannot be used for concrete production unless
further processed. Chemical properties of RCA in terms of water
soluble ions are similar to those of natural aggregates. Four different
concrete mixtures were produced and examined, replacing natural
coarse aggregates with RCA by a ratio of 0%, 25%, 50% and 75%
respectively. Results indicate that concrete mixtures containing
recycled concrete aggregates have a minor deterioration of their
properties (3-9% lower compression strength at 28 days) compared to
conventional concrete containing the same cement quantity.
Abstract: Damages from noise and vibration are increasing
every year, most of which are noises between floors in deteriorated
building caused by floor impact sound. In this study, the concrete slab
measured vibration impact sound for evaluation floor vibration of
deteriorated buildings that fails to satisfy with the minimum thickness.
In this experimental study, the vibration scale by impact sound was
calibrated and compared with ISO and AIJ standard for vibration. The
results show that vibration in slab with thickness used in existing
building reach human perception levels.
Abstract: Rapid industrialization results in increased use of natural resources bring along serious ecological and environmental imbalance due to the dumping of industrial wastes. Principles of sustainable construction have to be accepted with regard to the consumption of natural resources and the production of harmful emissions. Cement is a great importance raw material in the building industry and today is its large amount used in the construction of concrete pavements. Concerning raw materials cost and producing CO2 emission the replacing of cement in concrete mixtures with more sustainable materials is necessary. To reduce this environmental impact people all over the world are looking for a solution. Over a period of last ten years, the image of fly ash has completely been changed from a polluting waste to resource material and it can solve the major problems of cement use. Fly ash concretes are proposed as a potential approach for achieving substantial reductions in cement. It is known that it improves the workability of concrete, extends the life cycle of concrete roads, and reduces energy use and greenhouse gas as well as amount of coal combustion products that must be disposed in landfills.
Life cycle assessment also proved that a concrete pavement with fly ash cement replacement is considerably more environmentally friendly compared to standard concrete roads. In addition, fly ash is cheap raw material, and the costs saving are guaranteed. The strength properties, resistance to a frost or de-icing salts, which are important characteristics in the construction of concrete pavements, have reached the required standards as well. In terms of human health it can´t be stated that a concrete cover with fly ash could be dangerous compared with a cover without fly ash. Final Multi-criteria analysis also pointed that a concrete with fly ash is a clearly proper solution.
Abstract: Today, systems of management and urban planning,
attempt to reach more sustainable development through monitoring
developments, urban development and development plans.
Monitoring of changes in the urban places and sustainable urban
development accounted a base for the realization of worthy goals
urban sustainable development. The importance of women in
environmental protection programs is high enough that in 21 agenda
has been requested from all countries to allocate more shares to
women in their policies. On the other hand, urban waste landfill has
become one of the environmental concerns in modern cities. This
research assumes that the impact of women on recycling, reduction
and proper waste landfill is much more than men. For this reason,
three districts; Yousef Abad, Heshmatieh & Nezam Abad are gauged
through questionnaire and using the analytical research hypothesis
model. This research will be categorized as functional research. The
results have shown that noticing the power of women, their
participation towards realization of the development objectives and
programs can be used in solving their problems.
Abstract: In the era of sustainability, utilization of livestock wastes as soil amendment to provide micronutrients for crops is very economical and sustainable. It is well understood that livestock wastes are comparable, if not better, nutrient sources for crops as chemical fertilizers. However, the large concentrated volumes of animal manure produced from livestock operations and the limited amount of available nearby agricultural land areas necessitated the need for volume reduction of these animal wastes. Composting of these animal manures is a viable option for biomass and pathogenic reduction in the environment. Nevertheless, composting also increases the potential loss of available nutrients for crop production as well as unwanted emission of anthropogenic air pollutants due to the loss of ammonia and other compounds via volatilization. In this study, we examine the emission of ammonia and nitrous oxide from swine manure windrows to evaluate the benefit of biomass reduction in conjunction with the potential loss of available nutrients. The feedstock for the windrows was obtained from swine farm in Kentucky where swine manure was mixed with wood shaving as absorbent material. Static flux chambers along with photoacoustic gas analyzer were used to monitor ammonia and nitrous oxide concentrations during the composting process. The results show that ammonia and nitrous oxide fluxes were quite high during the initial composting process and after the turning of each compost pile. Over the period of roughly three months of composting, the biochemical oxygen demand (BOD) decreased by about 90%. Although composting of animal waste is quite beneficial for biomass reduction, composting may not be economically feasible from an agronomical point of view due to time, nutrient loss (N loss), and potential environmental pollution (ammonia and greenhouse gas emissions). Therefore, additional studies are needed to assess and validate the economics and environmental impact of animal (swine) manure composting (e.g., crop yield or impact on climate change).
Abstract: (European) theme parks invest approximately 10 percent of their yearly turnover into new rides and park improvements. Without these investments these parks assume not to be a very competitive and appealing daytrip for their target audiences. However, the impact of investments in attracting new visitors is not well-known and seems to differ dramatically between parks. This paper presents a case study from the Netherlands in which a small amusement park applied a suggested, not yet proven, investment method. The results of the investment are discussed in (a) the form of return on investment and (b) the success of the predictions with regard to this investment. Suggestions for future research are presented.
Abstract: Undoubtedly one of the most far-reaching and
controversial topics considered in the past few decades, has been
globalization. Globalization lies in the essence of the modern culture.
It is a complex and rapidly expanding network of links and mutual
interdependence that is an aspect of modern life; though some argue
that this link existed since the beginning of human history. If we
consider globalization as a dynamic social process in which the
geographical constraints governing the political, economic, social and
cultural relationships have been undermined, it might not be possible
to simply describe its impact on the urban fabric. But since in this
phenomenon the increase in communications of societies (while
preserving the main cultural - regional characteristics) with one
another and the increase in the possibility of influencing other
societies are discussed, the need for more studies will be felt. The
main objective of this study is to grade based on some globalization
factors on urban fabric applying the TOPSIS model. The research
method is descriptive - analytical and survey. For data analysis, the
TOPSIS model and SPSS software were used and the results of GIS
software with fourteen cities are shown on the map. The results show
that the process of being influenced by the globalization of the urban
fabric of fourteen zones of Isfahan was not similar and there have
been large differences in this respect between city zones; the most
affected areas are zones 5, 6 and 9 of the municipality and the least
impact has been on the zones 4 and 3 and 2.
Abstract: Adolescence is a neuralgic stage in the formation of every human being, generally at this stage is when the middle school level is studied. In 2006 in Mexico incorporated “mentoring" space to assist students in their integration and participation in life. In public middle schools, is sometimes difficult to be aware of situations that affect students because of the number of them and traditional records management. Whit this they lose the opportunity to provide timely support as a preventive way. In order to provide this support, it is required to know the students by detecting the relevant information that has greater impact on their learning process. This research is looking to check if it is possible to identify student’s relevant information to detect when it is at risk, and then to propose a model to manage in a proper way such information.
Abstract: It is a critical time to upgrade technology and increase value added with manufacturing skills developing and management strategies that will highly satisfy the customers need in the precision machinery global market. In recent years, the supply side, each precision machinery manufacturers in each country are facing the pressures of price reducing from the demand side voices that pushes the high-end precision machinery manufacturers adopts low-cost and high-quality strategy to retrieve the market. Because of the trend of the global market, the manufacturers must take price reducing strategies and upgrade technology of low-end machinery for differentiations to consolidate the market.By using six key success factors (KSFs), customer perceived value, customer satisfaction, customer service, product design, product effectiveness and machine structure quality are causal conditions to explore the impact of competitive advantage of the enterprise, such as overall profitability and product pricing power. This research uses key success paths (KSPs) approach and f/s QCA software to explore various combinations of causal relationships, so as to fully understand the performance level of KSFs and business objectives in order to achieve competitive advantage. In this study, the combination of a causal relationships, are called Key Success Paths (KSPs). The key success paths guide the enterprise to achieve the specific outcomes of business. The findings of this study indicate that there are thirteen KSPs to achieve the overall profitability, sixteen KSPs to achieve the product pricing power and seventeen KSPs to achieve both overall profitability and pricing power of the enterprise. The KSPs provide the directions of resources integration and allocation, improve utilization efficiency of limited resources to realize the continuous vision of the enterprise.