Current VAT rules for cross-border e-commerce companies in the EU are not sustainable, because they are extremely complex and often opaque, due to the lack of tax harmonization. The aim of the research is to explore, using a qualitative method, what kind of harmonization would make the current legislation more uniform, simpler, more transparent, and easier to understand, without conflicting with the rules of any Member State. To this end, the aspects of the new platform regulation introduced on 1 July 2021 and its potential for expansion are assessed through information from possible sales models. The research suggests that the rules on platforms do not cover all possible sales models, which in our view imposes an unnecessary extra administrative burden on some businesses and makes their tax activities less transparent. In the light of the results of the research, we propose that the current EU platform regulation should be extended to cover B2B, B2C transactions and services. As a result of this suggested harmonization, a simpler, more transparent, uniform and sustainable tax system would contribute to the whitening of the economy, generating additional tax revenue for Member States.

The oil and gas industry in Nigeria, a vital contributor to the nation's economy, has long been associated with significant environmental challenges. Pollution, habitat destruction, and greenhouse gas emissions have raised global concerns about sustainability and corporate responsibility. This empirical study explores the relationship between environmental accounting practices and the financial performance of listed oil and gas companies in Nigeria. We investigated eight oil and gas companies that are publicly traded on the Nigerian Stock Exchange Market (NGX) as of January 17, 2022, from 2011 to 2022. The study employs Driscoll-Kraay standard errors and reveals that environmental accounting had significant effects on returns on assets, earnings per share, and liquidity ratio. The study revealed that the implementation of environmental accounting practices had diverse effects on the performance of oil and gas companies in Nigeria. The findings encourage policymakers and stakeholders in the sector to utilise the insights and design more effective regulations and incentives that promote environmental corporate responsibility. Also, valuable insights into the potential benefits and challenges associated with adopting environmental accounting practices, and influencing the decision-making processes of corporate stakeholders were provided to ensure sustainability in terms of improved financial performance of the oil and gas sector in Nigeria.

This study addresses the implementation of the International Financial Reporting Standard 9 (IFRS 9) in the European Union as of January 1, 2018, replacing the International Accounting Standard 39 (IAS 39) to introduce a new model for recognizing Loan Loss Provisions (LLP) based on Expected Credit Loss (ECL). This model responds to criticisms of the former Incurred Credit Loss (ICL) system for its inability to reflect credit losses in a timely manner, potentially exacerbating the effects of financial crises (Bushman & Williams, 2015; Gebhardt & Novotny-Farkas, 2011). The study focuses on the effects of adopting the ECL model on the level of Loan Loss Allowances (LLA) in loans, own equity, and the Common Equity Tier 1 (CET1) ratio across 13 Portuguese commercial banks. A mean comparison test is used to evaluate scenarios before and after the application of the ECL model, highlighting the importance of regulator actions and the adequacy of loss recognition policies, including the effects of Regulation (EU) 2017/2395 of December 12. The results obtained demonstrate significant negative impacts on the net values of loans, own equity, and the CET1 ratio upon adopting the IFRS 9 ECL model, due to the widespread increase in LLAs.

Taiwan’s auditors have suffered from processing excessive audit data, including drawing audit evidence. This study advances sampling techniques by integrating machine learning with sampling. This machine learning integration helps avoid sampling bias, keep randomness and variability, and target the risker samples. We first apply a Naive Bayes classifier to classify data into some classes. Next, a user-based, item-based, or hybrid approach is employed to draw audit evidence. The representativeness index is the primary metric for measuring the representativeness of audit evidence. The user-based approach denotes the selection of samples between two percentiles in a class as audit evidence. It may be equivalent to a combination of monetary and variable sampling methods. The item-based approach represents the choice of risky samples as audit evidence. It may be identical to a combination of non-statistical and monetary sampling methods. Auditors can hybridize those user-based and item-based approaches to balance representativeness and riskiness in selecting audit evidence. Three experiments show that sampling using machine learning integration has the benefits of drawing unbiased samples, handling complex patterns, correlations, and unstructured data, and improving efficiency in sampling big data. However, the limitations are the classification accuracy output by machine learning algorithms and the range of prior probabilities.

Three Seas Initiative (3SI) is still an underresearched area and is particularly important due to historical circumstances and economic backwardness. A study was carried out to assess the impact of renewable energy and production generated by the agricultural sector on CO2 emissions in 3SI countries between 2008 and 2020. The study used panel data analysis based on the two-step system generalised method of moments (GMM) and the Dumitrescu-Hurlin panel causality test. The results show that a 1% increase in the value-added generated by agriculture increases CO2 emissions in the countries studied by 0.11%. In contrast, a 1% increase in GDP leads to a 0.29% increase in CO2 emissions. Conversely, when renewable energy consumption increases by 1%, CO2 emissions fall by 0.25% in the countries studied. One way to reduce CO2 emissions from agricultural production in the short term is to increase the share of renewables, which, incidentally, is in line with EU action.

Nowadays, inquiries are one of the most important tasks to be executed in order to get valued information. When an inquiry is done to gather information about a human behavior there are some problems inherent to it. One of the main problems is how the information about many different persons can be processed to give good information about their environment. Most of the information gathered by these inquiries is used to analyze the behavior of the respondents. It can be used to estimate the success of a certain product on the market or just to validate the satisfaction of current costumers. The veracity of this information can be critical to model environments with some acceptable level of precision. Modelling environments through Artificial Neural Networks (ANN) is highly common because ANN’s are excellent to model predictable environments using a set of data. ANN’s are good in deal with sets of data with some noise, but they are fundamentally surjective mathematical functions and they aren’t able to give different results for the same input. So if an ANN is trained using data where the same input has different images which can be the case of survey data, this can be a problem for the success of modelling the environment. Therefore is necessary to process the data in order to adjust and eliminate invalid data.

Nowadays the dynamism induced by the constant change of strategic decisions on the markets produces an extra difficulty in the management of an organization. The strategic decisions made by managers can become obsolete in a short period of time. One of the major difficulties in managing a commercial organization is to predict, with some precision degree, the impact some strategic decisions have on the financial results. Business Intelligence (BI) is an area widely used to help managers to make strategic decisions. But the methods used, behind the scenes, to achieve the conclusions are kept secret by BI company-based services. Modelling the environment can be a good option to study the impact of an action, provided by a strategic decision, in a real environment. A good model should give an approximate result of an action applied to a previous state of the environment. Artificial Neural Networks (ANNs) are proven to be excellent in modeling environments with some level of data noise. The same strategic action can have different results in different organizations. A tool that allows an evaluation of a strategic action applied to an environment should have a major importance in the management scope. Modeling the environment should save time and money for the organization to improve the performance of the strategic plan. If one evaluates the state of the environment after a strategic action being applied, it can be possible to mitigate the risk of failure of the strategic plan. As we will be able to verify, it is possible to use ANNs to model strategic environments that should allow the prediction of sales and operating results by the used strategies with some precision, although the level of success will be directly related with the user’s necessity.

Brazil has ideal conditions for the large-scale use of cabotage cargo transportation: a vast coastline with almost 7,400 km, approximately 70% of the population resident in a coastal range of up to 200 km from the coast and a strong concentration of activities economic along the coast. However, there is an absolute domain of road modal for the transportation of goods, and cabotage is underused. The purpose of the study was to raise the main barriers that negatively impact the performance of Brazilian cabotage. To this end, it was used to bibliographic and documentary research, based on studies already published in journals, doctoral theses, master's dissertations, congress annals, technical reports and research on government-related government agencies sites, navigation companies and entities related to cabotage. The main barriers that contribute to the low use of cabotage in Brazil were identified and analyzed, as well as possible alternatives of solution for sustainable development of this mode of transport. Such a study will certainly serve as subsidies for the definition of public policies aimed at better use of Brazilian cabotage, as well as to encourage navigation companies to invest more in the transport of goods by cabotage, in order to contribute to the reduction of trucks on highways Brazilian and for environmental preservation.

Air pollution knows no boundaries, which means for a city or a region to attain clean air standards, must not only look at the emission sources within its own administrative boundary, but also at sources in the immediate vicinity and those originating from long-range transport. And there is a limit to how much area can be explored to evaluate, govern, and manage as designated airsheds for cities and larger regions. This paper discusses the need from an official airshed framework for India’s air quality management, urban airsheds designated for India’s 131 non-attainment cities under the national clean air programme, and proposes climatically and geographically appropriate regional airsheds to support long-term planning. Between 28 states, eight union territories, 36 meteorological sub-regional divisions, and six regional meteorological departments, establishing the proposed 15 regional airsheds for integrated and collaborative air quality management across India is a unique opportunity.

In air quality management, at urban and regional levels, road transport remains the cornerstone of residential, commercial, and industrial activities, and the vehicle exhaust emissions maintain the position of one of the key contributing sources. In Indian cities, big and small, vehicle exhaust emissions and dust from vehicle movement on the roads, contribute to as much as 50% of particulate matter pollution in a year. So, having access to a vehicle exhaust emissions inventory that is reliable and replicable is critical for air quality management and this exercise starts with access to vehicle stock numbers. These numbers are typically obtained from vehicle registration databases, traffic surveys, and other governmental records, and often require time consuming data cleaning protocols before they can used for emissions and pollution baseline analysis. This paper provides a cleaned and open-access vehicle stock database, as registered and in-use fleet, for the period covering 1993 and 2018, for all India and states, along with an estimate of age-mix of the vehicles using survival functions.

Count data analysis presents unique challenges due to its discrete nature, often exhibiting excessive zeros and overdispersion. To address these complexities, count models, such as Poisson regression and Negative Binomial regression, have been developed, enabling modeling and prediction of count-based phenomena. Additionally, it’s important to notice that zero inflation, a phenomenon commonly observed in count data, requires specialized techniques for robust analysis. This article provides an overview of count data and count models, explores zero inflation, introduces Likelihood Ratio Tests, and explains how the Vuong Test can be used as a model selection criteria. Furthermore, we created a Vuong Test implementation from scratch using the Python programming language. This implementation enhances the accessibility and applicability of the Vuong Test in real-world scenarios, providing a valuable contribution to the academic community, since Python didn’t have an implementation of this statistical test.

An emissions baseline for a city is the foundation to building an informed clean air action plan. This includes an understanding of the sources and their intensities to device cost-effective measures with the least health impacts. In an urban environment, emissions from road transport is one of the major contributors to the air pollution problem, and accounting for this sector requires a detailed profile of in-use vehicles, covering their age-mix, usage, and fuel economy. In this paper, we present a simplified framework to survey at select fuel stations to establish the necessary inputs and use them to build a localized vehicle emissions inventory. The methodology is illustrated with an application in the city of Patna, India. Here, the FuSS was employed to profile the in-use passenger vehicle characteristics by 19 trained students, over nine days and at ten fuel stations, to collect 9,775 survey points. The methodology outlined in this paper, along with the tools and training framework, is also replicable in settings other than the fuel stations.

A controlled ammonia (NH₃) release experiment was performed at a grassland site to quantify the effect of dry deposition, at the field scale between the source and the receptors (NH₃ measurement locations), on the estimates of emission rates by means of inverse dispersion modelling. NH₃ was released for 3 hours at a constant rate of Q = 6.29 mg s⁻¹ from a grid of 36 orifices spread over an area of 250 m². The increase in line-integrated NH₃ concentration was measured with open-path optical miniDOAS devices at different locations downwind of the artificial source. Using a backward Lagrangian stochastic (bLS) dispersion model (bLSmodelR), the fraction of the modelled release rate to the emitted NH₃ (Q_bLS/Q) was calculated from the measurements of the individual instruments. Q_bLS/Q was found to be systematically lower than 1, on average between 0.69 and 0.91, depending on the location of the receptor. We hypothesized that NH₃ dry deposition to grass and soil surfaces was the main factor responsible for the observed depletion of NH₃ between source and receptor. A dry deposition algorithm based on a deposition velocity approach was included in the bLS modelling. Model deposition velocities were evaluated from a ‘big‑leaf’ canopy resistance analogy. Canopy resistances (generally termed Rc) that provided Q_bLS/Q = 1 ranged from 75 to 290 s m⁻¹, showing that surface removal of NH₃ by dry deposition can plausibly explain the original underestimation of Q_bLS/Q. The inclusion of a dry deposition process in dispersion modelling is crucial for emission estimates, which are based on concentration measurements of depositing tracers downwind of homogeneous area sources or heterogeneously distributed hot spots, such as e.g. urine patches on pastures in the case of NH₃.

The purpose of this study is to establish whether digital literacy and insurtech adoption influence insurance inclusion in Uganda. Principally, we sought to determine whether insurtech adoption mediates the nexus between digital literacy and insurance inclusion. This study adopted a cross-sectional and quantitative correlational approach. The study’s sample was 391 individuals who had used digital platforms such as mobile phones and computers to access insurance products and services in Uganda. Data were collected using structured survey questionnaires. Partial Least Squares Structural Equation Modelling (PLSEM) was employed to test the hypothesised relationships. The results demonstrate that both digital literacy and insurtech adoption significantly and positively influence insurance inclusion. We also found digital literacy to be a significant and positive determinant of insurtech adoption. Markedly, it was found that insurtech adoption mediates the association between digital literacy and insurance inclusion in Uganda. However, this study was conducted in a developing country with an underdeveloped insurance market and with low technological advancement. This may affect generalisation of the study findings. This study’s novelty lies in establishing how digital literacy and insurtech adoption interplay to influence insurance inclusion in Uganda. This is the first study to examine the effect of digital literacy and insurtech adoption on insurance inclusion.

A growing number of companies in the brewery industry have made commitments to measure and reduce their greenhouse gas (GHG) emissions. However, many brewers, particularly craft brewers with relatively low rates of production, have struggled to meet these commitments. The purpose of this research was to investigate the challenges and benefits of measuring and reducing GHG emissions in the craft brewery industry. The research was conducted in Ontario, Canada, which has seen strong recent growth in the craft brewery industry. A case study and semi-structured interviews among Ontario Craft Brewers were conducted. The case study found that indirect (scope 3 emissions under the WBCSD & WRI GHG Protocol) GHG sources accounted for 46.4% of total GHGs, with major sources from barley agriculture, malted barley transportation, and bottle production. Direct emissions (scope 1) accounted for only 14.9% of GHGs, while scope 2 emissions, comprised mainly of energy consumption, accounted for 38.7% of GHGs. The case study and interviews found that the main challenges in calculating brewery GHGs are secondary data availability, technical knowledge, and finances. The study also found that the main benefits for Ontario breweries to measure their GHGs include sustainability marketing and preserving the environment. The interviews also found a poor understanding of carbon regulation among Ontario Craft Brewers, which is interesting considering that Ontario implemented a provincial cap and trade program in 2017.

Green finance in the context of sustainable development sits within the broader discourse of environmental economics and sustainable finance. Their integration has become imperative in addressing global challenges, aiming to understand how financial mechanisms can be aligned with sustainability goals, investigating the role of green finance in promoting environmentally friendly investments and fostering sustainable development. This bibliometric analysis explores the evolution, trends, and challenges in green finance research. It examines 436 articles published between 2016 and 2024, revealing insights into influential publications, authors, journals, institutions, and countries engaged in green finance for sustainability. The study identifies China, the UK, and Pakistan as leaders in research output and citation impact. Furthermore, it highlights the interdisciplinary nature of green finance, reflected in diverse publication outlets spanning environmental, social, and economic domains. The analysis underscores the increasing global interest in green finance, as evidenced by the growing citation rates over time. Key findings include the pivotal role of green finance in energy efficiency, renewable energy development, and the promotion of sustainable economic growth. Overall, this research provides valuable insights for policymakers, researchers, and practitioners, emphasizing the importance of interdisciplinary collaboration and continued research efforts in advancing sustainable finance agendas.

This study analyzes the relevance of governance structure for efficiency in revenue collection by Brazilian Water Utilities (WUs). Data was collected from the National Information System on Sanitation (SNIS) for 127 Brazilian WUs, covering a balanced longitudinal panel from 2018 to 2022. Governance structures evaluated included Ownership (public or private) and Corporatization (publicly traded or not). In scientific databases, we did not find studies on the efficiency of specific WUs in collecting customer bills for services rendered and its relationships with this type of governance; thus, this would be the main innovative contribution of the study to the previous literature. In the first stage, the study utilized the Dynamic Slack Based Model (DSBM) to assess revenue collection efficiency. In the second stage, an econometric model with Generalized Estimating Equations (GEE) to explain the efficiency. The findings revealed a global average inefficiency of 50.47% in revenue collection. Corporatization was linked to higher collection efficiencies, while ownership type was significant, but with lower collection efficiency. Factors such as tariff accessibility, urbanization, and the COVID-19 pandemic also influenced efficiency. The study suggests regulatory bodies should consider these insights to implement policies that prevent inefficiencies from affecting the tariff system for services.

This study was aimed to investigate the effect of capital structure on firms’ profitability with special emphasis on Ethiopian Large Private Manufacturing Firms using panel data of five consecutive years (2006/07-2010/11G.C). The secondary data sources (audited financial statements) have been collected from the randomly selected thirty three large private manufacturing firms in Ethiopia. Linear regression model has been employed to analyze the relationship between firms’ profitability and capital structure. Specifically, Random-effect Generalized Least Square of panel data regression model has been selected to empirically test the literature driven hypotheses. Finally, the findings of this study revealed that a significant positive relationship between firms’ profitability and total debt ratio which indicate firm’s capital structure.

Most empirical work on sources of economic growth for different countries lack country-specific empirical evidence to guide policy choices in individual developing countries and previous studies of factor productivity tend to focus on the entire economy or a single sector. In this study, we use the recently developed growth accounting tools to explicitly determine the sources of economic growth at both national and sectoral levels in Zambia between 1970 and 2013. We use data from World Development Indicators and Zambia’s Central Statistical Office. On average, total factor productivity (TFP) contributes about 5.7% to economic growth. Sectoral analysis shows that agriculture contributes the least to GDP and that within each sector; factors that contribute to growth differ. Structural transformation has been slow and contributed to the observed inefficiency. We outline the implications of the observed growth and provide recommendations.

The aim of this paper is to show how the mathematical basis is used for a precise treatment of double-entry bookkeeping, which was firstly developed in the nineteenth century by Sir William Rowan Hamilton. This is done by using basic notions of matrix algebra with the roots to the idea of using ordered pairs. We also reveal how the complex numbers and the rationals (fractions) developed in a mainstream of accounting science and became a leading platform for the ongoing processes within the Industry 4.0. The paper concludes with the examples on how accounting operations can be represented by matrix equations with a result of the essential report generating. The author represents a mathematical model of accounting which is independent of the specific existential forms but is capable to undertake the form of any of them and thus has the prospect of being understood and accepted by specialists globally.

In this systematic review, the PRISMA method was applied to examine publications from the last two decades that have investigated the noxious gaseous emissions from dairy barns. The aim was to analyse the outcomes from literature studies estimating the quantities of polluting gases produced in dairy barns, with specific focus on ammonia (NH₃) emissions. The review also explores proposed methods to reduce the associated effects through mitigation strategies. Estimation of NH₃ emissions is significantly influenced by the complex interactions among several factors, including animal management practices, such as controlling animal behavioral activities; manure management, like utilising practices for floor manure removal; the type of structure housing the animals, whether it is naturally or mechanically ventilated; and environmental conditions, such as the effects of temperature, wind speed, relative humidity, and ventilation rate on NH₃ release in the barn. These influential components have been considered by researchers, identifying targeted mitigation strategies. Despite growing attention to the issue, gaps in the scientific literature were identified and discussed, particularly regarding the analysis of mitigation strategies and their long-term impacts (i.e., environmental, economic and productivity-wise).

BACKGROUND AND OBJECTIVE: The use of biomass for cooking carries significant health implications and can lead to adverse environmental issues such as deforestation, greenhouse gas emissions, and erosion. Despite these concerns, there is a lack of information about the nature and extent of cooking emissions in many developing countries. To address this gap, a study was conducted to assess cooking emission levels and their associated health effects among households in Dodoma City, Tanzania. METHODS: A descriptive cross-sectional design was conducted, involving 285 households in the peri-urban area of Dodoma City, Tanzania. A combination of questionnaires, observational checklists, and sampling devices (Aeroqual series 500 for Carbon Monoxide and Temptop PMD 351 for Particulate Matters) were employed for data collection, adhering to established protocols. Additionally, lung function tests were conducted with consent from the primary household cooks. Collected data were entered into an Excel spreadsheet and analyzed using STATA 17 software. FINDINGS: Out of 285 participants, 74.7% predominantly use charcoal for cooking, with 68.4% having outdoor kitchen setups. Significant differences in pollutant concentrations were observed across various fuel types (P=0.0001), with firewood emitting higher levels of particulate matter and carbon monoxide. Carbon monoxide concentrations during cooking were 6 times higher for firewood, 5 times higher for charcoal-gas, and 3 times higher for charcoal compared to WHO daily average limits. Additionally, a positive correlation between pollutant concentrations was noted (P-value = 0.0000). Lung problems 17.8% followed by eye irritation 15.7% were mentioned by those who claimed to know the health effects associated with cooking emissions. In addition, the spirometry test indicated that the majority of the participants had % predicted >80 while only 19% had % predicted below 50. CONCLUSION: Charcoal and firewood remain the primary cooking fuels in the study area despite their significant negative impacts. Our findings highlight a lack of awareness among community members regarding the health effects of biomass cooking emissions and insufficient guidance on constructing healthy kitchens. To address this, enforcing building standards, raising health awareness, and ensuring affordable access to modern fuels are crucial steps. These measures are essential for promoting healthier cooking practices and mitigating the adverse effects on households.

In this study, an attempt was made to investigate the Kenya case of multivariate causality of carbon dioxide emissions by employing a time series data spanning from 1961-2011 using the ARDL method of cointegration analysis. The long-run elasticities show that, a 1% increase in financial development increases carbon dioxide emissions by 0.28%, a 1% increase in GDP per capita increases carbon dioxide emissions by 1.32% and a 1% increase in urbanization decreases carbon dioxide emissions by 1.14%. There was a unidirectional causality running from financial development, food production index, GDP per capita, industrialization and urbanization to carbon dioxide emissions. The innovation accounting shows that 20% of future shocks in carbon dioxide emissions are due to fluctuations in financial development, 9% of future shocks in financial development are due to fluctuations urbanization and 22% of future shocks in food production index are due to fluctuations in carbon dioxide emissions.

Phased injection of natural gas into internal combustion marine engines is a promising solution for optimizing performance and reducing harmful emissions, particularly unburned methane, a potent greenhouse gas. This innovative practice distinguishes itself from continuous injection because it allows for more precise control of the combustion process with only a slight increase in system complexity. By synchronizing the injection of natural gas with the intake and exhaust valve opening and closing times while also considering the gas path in the manifolds, methane release into the atmosphere is significantly reduced, making a substantial contribution to efforts to address climate change. Moreover, phased injection improves the efficiency of marine engines, resulting in reduced overall fuel consumption, lower fuel costs, and increased ship autonomy. This technology has been tested on a single-cylinder, large-bore, four-stroke research engine designed for marine applications, operating in dual-fuel mode with diesel and natural gas. Performance was compared with that of the conventional continuous feeding method. Evaluation of the effect on equivalent CO2 emissions indicates a potential reduction of up to approximately 20%. This reduction effectively brings greenhouse gas emissions below those of the diesel baseline case, especially when injection control is combined with supercharging control to optimize the air-fuel ratio.

External audit reliance issues on the internal audit function (IAF) are increasingly important in financial auditing, yet its application in audit engagements lags behind other applications. Despite the belief that audit reliance will shape auditing in the future, limited and intervalley publications explore this transformative potential. This paper investigates the increasing importance of external audit reliance issues in financial auditing. It investigates the use of the IAF in external audit reliance decisions and its potential to enhance audit quality, process transparency, and stakeholders' credibility. Through a systematic literature review of 68 scientific articles from 1984 to 2022, factors influencing external auditors' dependence on the IAF are analyzed, including IAF work quality, assistance type, organizational factors, customer pressure, and business risk. The review highlights the IAF's crucial role in improving financial reporting integrity and external audit effectiveness. However, the challenges that allowed external auditors to decide whether to rely on the works of IAF like limited disclosures and accessible data hinder assessing IAF reliance effects, leading to information asymmetry that may impact stakeholder confidence. The paper discusses implications, limitations, and future research directions to explore technology adoption and optimize audit practices, promoting transparency in the audit process.

Low-energy cosmic rays (LECRs) play a crucial role in the formation of planetary systems, and detecting and reconstructing the properties of early LECRs is essential for understanding the mechanisms of planetary system formation. Given that LECRs interact with the surrounding medium to produce nuclear de-excitation line emissions with energy mainly within 0.1–10 MeV, which are unaffected by stellar wind modulation, these gamma-ray emissions can accurately reflect the properties of LECRs. This study introduces an innovative method for using gamma-ray emissions to infer LECR properties. We employed the Parker transport equation to simulate the propagation and spectral evolution of LECRs in a protoplanetary disk and calculated the characteristic gamma-ray emissions resulting from interactions between LECRs and disk material. These gamma-ray emissions encapsulate the spectral information of LECRs, providing a powerful tool to reconstruct the cosmic ray environment at that time. This method, supported by further theoretical developments and observations, will fundamentally enhance our understanding of the impact of CRs on the origin and evolution of planetary systems and address significant scientific questions regarding the cosmic ray environment at the origin of life.

Although composting has many advantages in the treatment of organic waste, there are still many problems and challenges associated with emissions, like NH3, VOCs, and H2S, as well as greenhouse gases such as CO2, CH4, and N2O. One promising approach to enhancing composting conditions is used of novel analytical methods bad on artificial intelligence. To predict and optimize the emissions (CO, CO2, H2S, NH3) during composting process kinetics thought mathematical models (MM) and machine learning (ML) models were utilized. Data about everyday emissions from laboratory composting with compost’s biochar with different incubation (50, 60, 70 °C) and biochar doses (0, 3, 6, 9, 12, 15% d.m.) were used for MM and ML models selections and training. MM has not been very effective in predicting emissions, (R2 0.1 - 0.9), while ML models such as acritical neural network (ANN, Bayesian Regularized Neural Network; R2 accuracy CO:0,71, CO2:0,81, NH3:0,95, H2S:0,72)) and decision tree (DT, RPART; R2 accuracy CO:0,693, CO2:0,80, NH3:0,93, H2S:0,65) have demonstrated satisfactory results. For the first time the ML models to predict CO and H2S during composting were demonstrated. Further research in a semi-scale and field study composting with biochar is needed to improve the accuracy of developments models.

The use of alternative fuels and electric vehicles is an opportunity to reducing exhaust emissions. We observe that the regulations on exhaust emissions from mobile sources are becoming gradually stricter on the all the world. As is widely known, using alternative fuels instead of conventional fuels helps lower vehicle emissions. The most popular alternative fuels are hydrogen, propane, biobutanol, methanol, dimethyl ether, etc. It is very important that more than a dozen alternative fuels are under development. The article contains a comparison of the operating costs of electric cars and cars with an internal combustion engine. This work shows also the characteristic of new alternative fuels and their impacts on exhaust emissions.

Mass hauling operations play central roles in construction projects. They typically use many haulers that consume large amounts of energy and emit significant quantities of CO₂. However, practical methods for estimating the energy consumption and CO₂ emissions of such operations during project planning are lacking. This paper presents a detailed model for estimating the energy consumption and CO₂ emissions of mass haulers that integrates the mass hauling plan with a set of predictive equations. The mass hauling plan is generated using a planning program such as DynaRoad in conjunction with data on the productivity of selected haulers and the amount of material to be hauled during cutting, filling, borrowing, and disposal operations. This plan is then used as input for estimating the energy consumption and CO₂ emissions of the selected hauling fleet. The proposed model will help planners to assess the energy and environmental performance of mass hauling plans, and to select hauler and fleet configurations that will minimize these quantities. The model was applied in a case study, demonstrating that it can reliably predict energy consumption, CO₂ emissions, and hauler productivity as functions of the hauling distance for individual haulers and entire hauling fleets.

This study investigates the influence of adding hydrogen as an additive to gasoline in a four-stroke engine, utilizing a comprehensive thermodynamic comparative analysis conducted with self-developed engine model. The research aims to assess the performance, emissions, and efficiency of the engine when using gasoline-hydrogen blends, and to provide insights into the potential benefits of this approach. First the engine performance and emissions under different hydrogen blending levels were examined. A range of different air-to-fuel ratios (rich to lean) and varying percentages of hydrogen were considered. This systematic variation allowed for a detailed evaluation of the influence of hydrogen content on combustion efficiency, power out-put, and emissions characteristics. The analysis results included key parameters such as indicated specific fuel consumption and mean effective pressure. Additionally, the study focused on range prediction of nitrogen oxides (NOx) emissions, which are a critical environmental concern asso-ciated with internal combustion engines. The analysis of pressure and temperature profiles throughout the engine cycle shed light on the combustion characteristics and efficiency im-provements associated with hydrogen addition. In terms of emissions, the study projected that all emissions were reduced except NOx, which is highly dependent on hydrogen percentage, and it might be reduced in some cases, but with higher temperatures and pressures associated with hydrogen addition in most cases there is actually NOx increase, especially at higher engine loads.

This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, assure accuracy and reliability for auditing, and adhere to tax compliance. The design involves data selection from Web of Science Core Collection (WoS) and Scopus, published between 2007 - 2023. The technique helps identify influential publications, collaboration networks, thematic clusters, and trends in research on CA using tools VOSviewer, Biblioshiny, and MS Excel. The originality of the study lies in its dual role as a support for accounting professionals and academics to develop innovative solutions for the challenges posed by crypto technology across core accounting areas: financial and managerial accounting, taxation, and auditing. The findings offer insights into the themes mentioned, and even if the collaboration between the authors is not very developed, the innovation and public recognition of the subject could raise researchers' interest. The limitation of the dataset is that it does not cover all relevant publications in a different period from the one in which the data was retrieved, 9-11 May 2024. This review might need periodic updates because the CA landscape is constantly changing.

This study aims to quantify greenhouse gas (GHG) emissions from China's sludge treatment industry and explore the potential of novel technologies to mitigate these emissions, promoting sustainable sludge management practices. Using a life cycle assessment approach, the total GHG emissions from sludge treatment in 2017 were estimated at 18.54 Mt CO2-eq, with significant regional variations. Incineration contributed the highest emissions (1,011.53 kg CO2-eq/t dry sludge), followed by landfill (717.51 kg CO2-eq/t) and land application (276.41 kg CO2-eq/t). The uneven distribution of emissions across cities highlights the need for targeted mitigation strategies that consider local sustainability challenges. Principal component analysis revealed that economic factors and treatment scale significantly influence emissions, emphasizing the importance of integrating sustainability goals with economic development. To reduce the carbon footprint of sludge treatment and enhance sustainability, the mitigation potential and costs of various technologies were evaluated, including thermal conversion, anaerobic digestion, hydrothermal processes, and wet oxidation. These technologies offer GHG emission reductions ranging from 0.09 to 0.46 t CO2-eq/t dry solids compared to conventional methods, while also promoting resource recovery and circular economy principles. However, further optimization is necessary to enhance their environmental and economic performance, ensuring long-term sustainability. By implementing these technologies and adopting optimization strategies, China's sludge treatment industry can significantly contribute to achieving the country's carbon neutrality goal and fostering sustainable development.

This bibliometric analysis delves into the realm of botanical gardens through the process of mapping literature and discerning research frontiers, underlying themes, and interconnections within the extant body of knowledge. The study uses a dataset of 1340 publications and employs methodologies such as authors' keywords co-occurrence data to examine the discipline's trends, patterns, and knowledge gaps. The study finds significant growth in literature from 1960 to 2023, emphasizing botanical gardens, conservation, taxonomy, biodiversity, ex-situ conservation, and diversity. Key influencers such as Sanja Kovačić, Elaissi, and Chemli have steered research directions towards ex-situ conservation and essential oils, reflecting the field's interdisciplinary nature. The study shows global institutional variation, with entities like the Chinese Academy of Sciences, the Royal Botanic Gardens UK, and the New York Botanical Garden US leading the discourse. Thematic analyses have identified core themes and emerging research topics, with ecological restoration, essential oils, invasive species, and climate change mirroring the field's expanding scope. The consistent prevalence of themes such as 'botanical gardens' and 'conservation' over time underscores their enduring significance. Emerging topics like climate change and biodiversity are gaining prominence, signaling a shift in research priorities. The expanding array of subjects, including 'invasive species' and 'genetic diversity,' indicates an amplified scope and growing complexity in botanical garden research. This study aims to bridge a crucial gap by outlining the developmental trajectory of botanical gardens and offering guidance for future research directions. Diverse research domains within botanical garden studies, including biodiversity, essential oils, taxonomy, and ex-situ conservation, present extensive avenues for exploration. Future research endeavors should delve into these impactful themes to better understand botanical ecosystems and their conservation. The study emphasizes the importance of nurturing interdisciplinary collaborations and multidisciplinary projects, advocating for a comprehensive and collaborative approach to future research in botanical garden studies.

The article presents the results of studies aimed to identify the effect of foliar treatments of winter wheat, sugar beets and soybeans with mineral and bioorganic fertilizers. Their positive effect on increasing the concentration of mineral forms of nitrogen in soil was revealed. The crop types have a greater influence on the size of nitrous oxide emissions: in winter wheat crops - 679 µg/m3, soybeans - 637.2 µg/m3, sugar beets - 576.8 µg/m3. The amounts of nitrous oxide emissions were lower in the variants without the use of phosphorus-potassium fertilizers. The Ruter AA fertilizer showed the greatest efficiency on winter wheat crops - 42.7 c/ha. Soybean grain yield of 44.2 c/ha was also achieved by using Ruter AA, as well as Geo-humate together with phosphorus-potassium fertilizers. On the background of the actual supply of phosphorus and potassium, maximum yield was obtained when using N30 on the leaf - 39.3 c/ha. Foliar feeding ensured a yield of sugar beet root crops of up to 67.1-77.4 c/ha on the backdrop of the application of phosphorus-potassium fertilizers with the advantage of using Amino turbo. The largest yield of sugar beet roots without use of mineral phosphorus and potassium was ensured by N30 treatment of the leaf in the phases of 4-6 and 8 leaves - 63.2 t/ha. Of the organo-mineral fertilizers and biostimulants, the best result was shown by the use of Ruter A - 62.6 t/ha. We believe that foliar feeding of crops can be a sustainable farming method that can increase crop yields and reduce N2O emissions.

The article explores the subject of information and accounting solutions for accounts receivable management that include appropriate accounting solutions and analytical techniques. The study focuses on the statutory framework for accounting for accounts receivable under the Russian Accounting Standards (RAP), International Financial Reporting Standards (IFRS), and the generally accepted accounting principles (GAAP). The analytical techniques are described in the context of the authors' view on the essence of accounts receivable management that implies analysis, the establishment of a credit policy and of a discount policy. The article places emphasis on the use of available information technology for accounts payable management, such as blockchain-based smart contracts.

This study aims to examine the non-volatile Particle Number (PN) emissions of a retrofitted Heavy-Duty Spark-Ignition (HD-SI) engine powered by liquefied petroleum gas (LPG) under both steady-state and transient conditions. The engine was tested under seven steady-state operating points to investigate the PN behavior and Particle Size Distribution (PSD) upstream and down-stream of the Three-Way Catalyst (TWC). This analysis intends to assess the impact of including particles with diameters ranging from 10 nm to 23 nm in the total particle count, a consideration for future regulations. The study employed the World Harmonized Transient Cycle (WHTC) for transient conditions to encompass the same engine working region used in the steady-state analysis. A Dekati FPS-4000 diluted the exhaust sample to measure the PSD and PN for particle diameters between 5.6 nm and 560 nm using the TSI-Engine Exhaust Particle Sizer (EEPS) 3090. Findings indicate that PN levels tend to increase downstream of the TWC under steady-state conditions in operating points with low exhaust gas temperatures and flows (equal to or less than 500 °C and 120 kg/h). Furthermore, the inclusion of particles with diameters between 10 nm and 23 nm leads to an increase in PN emissions by 17.70% to 40.84% under steady conditions and by an average of 40.06% under transient conditions, compared to measurements that only consider particles larger than 23 nm. Notably, in transient conditions, most PN emissions occur during the final 600 seconds of the cycle, linked to the most intense phase of the WHTC.

The spectra and global distributions of the X-ray emissions generated by the solar wind charge-exchange (SWCX) process in the terrestrial magnetosheath are investigated based on a global hybrid model and a global geocoronal hydrogen model. The solar wind O6+ ions which are the primary charge state for oxygen ions in solar wind are considered. The line emissivity of the charge-exchange born O5+ ions are calculated by Spectral Analysis System for Astrophysical and Lab oratory (SASAL). It is found that the emission lines from the O5+ ranges from 105.607 to 118.291 eV with the strong line at 107.047 eV. We then simulated the magnetosheath X-ray emission intensity distributions with a virtual camera at two positions of north pole and dusk at six stages during the passing of a perpendicular interplanetary shock combined with a tangential discontinuity structure through the Earth’s magnetosphere. During this process, the X-ray emission intensity increases with time, and the maximum value is 27.11 keV cm-2 s-1 sr-1 on the dayside, which is 4.5 times that before the solar wind structure reaches the Earth. A clear shock structure can be seen in the magnetosheath and moves earthward. The maximum emission intensity seen at dusk is always higher than that seen at north pole.

The study addresses the urgent environmental issue of climate change, focusing specifically on the role of local food, which is produced and consumed locally, helps reduce carbon emissions by eliminating the need for long-distance transportation. Through quantitative analysis, this study elucidates the potential benefits in environmental impact achieved through the consumption of local food: the significant reduction in carbon emissions. Specifically, the consumption of local food is found to yield an annual decrease of 2,421,296 tCO2 emissions, representing 2.5% of South Korea’s total greenhouse gas emissions from the transportation sector. This reduction further translates into an estimated economic value of USD 54.23 million (KRW 70.5 billion). This study underscores the potential of local food consumption as a tangible strategy to overcome environmental problems. Moreover, its academic contribution lies in its comprehensive analysis of the economic and empirical impacts of local food consumption on environment. Moving forward, we propose policies such as supporting local food distribution networks, providing public education on local food, fostering the local food industry, and providing incentives to revitalize local food consumption.

The sustainable development of resource-based cities has long been a focal point for both governmental policies and academic research. A wealth of academic literature identifies the 'resource curse' as a critical barrier to sustainable development in these urban areas. Despite extensive studies, a consensus on effective strategies to circumvent or resolve this challenge remains elusive. Recent empirical data reveals a noticeable pattern of economic growth differentiation in China's resource-based cities. Why do some resource-based cities experience economic decline while others achieve sustainable economic growth? Therefore, this paper analyzes the reasons for the divergence of economic growth in resource cities from the perspective of heterogeneity. The results of the study show that the phenomenon of the resource curse is conditional, and the heterogeneity of demo-graphic changes, geographic location and institutional environment has a significant impact on the economic growth of resource cities. These factors are investigated to elucidate the observed diversification and heterogeneity in the economic growth of resource-based cities. Building upon this analysis, the paper proposes a framework for differentiated sustainable development pathways tailored to the unique contexts of these cities. This approach not only contributes to the current understanding of the 'resource curse' but also offers novel insights for future research aiming to adopt a more nuanced and context-specific perspective in examining sustainable urban development.

This review provides an understanding of the teaching and practising of forensic accounting across the globe. It includes a review of published forensic accounting studies that conclude that forensic accounting is of benefit to both students and professionals. Despite this, there are areas of concern; namely, the insufficiency of an appropriate structure of regulation and a lack of control over the academic qualifications to enter the profession. This review of both the teaching and practising of forensic accounting provides an overview of the vital issues and concerns that must be understood in order to advance the essential application of forensic accounting. It is expected that this review will influence future policy that will advance business and limit episodes of fraud. The amount of published literature on the subject of forensic accounting is widespread and diverse. However, there is a lack of comprehensive understanding regarding the strengths and weaknesses of forensic accounting; this review will address this and provide policymakers with a thorough explanation of the subject.

Agriculture (crop production, land use, and livestock) is the second most important greenhouse gas (GHG) emitting sector after the energy sector. Agriculture is also recognized as the source and sink of GHGs. Evidence demonstrates that the application of high amounts of nitrogen-rich fertilizers enhances methane (CH4) and nitrous oxide (N2O) emissions, which are potent GHGs with a high global warming potential (GWP). Considering its global contribution to the climate crisis, reducing GHG emissions in agriculture would considerably lower its share of the global GHG emission records, which may lead to enormous benefits for the environment and food production systems. Several diverging and controversial views questioning the actual role of plants in the current global GHG budget continue to nourish the debate globally. We must acknowledge that considering the beneficial roles of major GHGs to plants at a certain level of accumulation, implementing GHG mitigation measures from agriculture is indeed a complex task. This review seeks to provide key approaches for GHG mitigation in the literature (environmentally friendly crop cultivation and residue management practices, improvement of plants nutrients/fertilizer use efficiency, exploring the genetic diversity for low GHG emission, soil methane-producing bacteria, integrated soil fertility management, improved livestock feeding efficiency, and production, etc.). This work gathers key approaches from 275 peer-reviewed publications, including experimental research papers, review articles, and books, discussing greenhouse gas emissions mechanisms and mitigation to unravel effective strategies for GHG mitigation, proven to be effective or carry the potential to mitigate GHG generation from agriculture. This review also discusses in depth the significance and the dynamics of strategies regarded as game changers with a high potential to enhance, in a sustainable manner, the resilience of agricultural systems. Agricultural GHG mitigation approaches discussed in this work can serve as game changers in global efforts to reducing GHG emissions and alleviating the impact of climate change through sustainable agriculture and informed-decision making.

To better understand farmers’ refusal and corresponding negative emotions to pay agricultural water fee under current policy in rural China, this paper applies mental accounting, a behavioral economics framework, to explore how the governmental policies of reform of rural taxes and fees, direct agricultural subsidy programs and agricultural water fee individually influence farmers’ decisions in paying agricultural water fee. Using fieldwork data from 577 farmers and 20 water managers in Sichuan, we explore farmers’ information processing regarding paying agricultural water fee via three sequential mental accounting processes, with the associated underlying principles and measures behind each process. We find that the information processing in three mental accounting scenarios related to the agricultural water fee elucidates farmers’ observed behaviors in rural China. Generally, in the three mental accounting scenarios, two conditional intuitive expectations and nine conditional intuitive preferences are formed, however, the conditions of those expectations or preferences cannot be matched with the facts due to the reform of rural taxes and fees, the direct agricultural subsidy programs and the internal attributes of agricultural water fee, which interpret those negative behaviors in rural China. Additionally, this paper offers a view into how previous policies create negative psychological externalities (such as farmers’ psychological dependence on the government) through mental accounting to negatively influence agents’ subsequent decision making; it highlights the significance of underlying mental factors and information processing of negative behaviors in policymaking for managing or conserving common pool resources.

We study a two-echelon supply chain made up of a supplier and a manufacturer, both of which can reduce their component/product carbon emissions. With the vertical technology spillovers, we explore the optimal decisions of centralized and decentralized supply chains with price dependent demand and propose coordination strategy for the decentralized supply chain. Considering the cost contraction effectiveness of the technology spillovers, the centralized and decentralized game theoretic models of a two-echelon supply chain are developed to investigate optimal decisions of pricing and carbon emissions reduction. Through a systematic comparison and numerical analysis, we show that the profits of both players and the entire supply chain improve with the effect of technology spillovers increasing. Carbon emissions reduction will be taken by various protective measures so that the supplier and the manufacturer who do not innovate can hardly share the results of innovating via the “free-riding” methods when the technology spillover is relatively small. We also propose a revenue-cost sharing contract through bargaining to enhance the performance of the decentralized supply chain.

One of the important air pollutants is ammonia, which is mainly emitted from the agriculture sector. This sector is responsible for over 81% of global ammonia emissions. The main threat related to ammonia emissions is water eutrophication and soil acidification. The aim of the research was a preliminary assessment of the implementation status of methods for reducing ammonia emissions on farms and to learn the views and awareness of agricultural producers on reducing emissions of pollutants into the air. The research was conducted using a survey questionnaire that was made available to farmers in various ways. Based on the results of pilot surveys, it can be concluded that farmers have general knowledge of environmental protection and generally agree that people have an impact on the state of the environment. Low-emission practices to reduce ammonia emissions from agricultural sources are not widely used. The best situation is regarding reduction practices in the storage of natural fertilizers and the use of low-emission fertilizer application techniques. Some reduction activities are not obligatory, therefore it is difficult to determine the scope of application of these practices. Therefore, such periodic research will allow monitoring the activity of agricultural producers in implementing reduction methods.

This research aimed to investigate the relationship between climate policy uncertainty (CPU), clean energy (ENERGY), carbon emission allowance prices (CARBON), and Bitcoin returns (BTC) for the period from August 2012 to August 2022. The empirical analysis strategies utilized in this study included the Fourier Bootstrap ARDL long-term coefficient estimator, Fourier Granger Causality, and Fourier Toda Yamamoto Causality methods. Following the confirmation of cointegration among the variables, we observed a positive relationship between BTC and CARBON, a positive relationship between BTC and CPU, and a negative relationship between BTC and ENERGY. In terms of causal associations, we identified one-way causality running from CARBON to BTC, BTC to CPU, and BTC to the ENERGY variable. The study underscores the potential benefits and revenue opportunities for investors seeking diversified investment strategies in light of climate change concerns. Furthermore, it suggests actionable strategies for policymakers, such as implementing carbon taxes and educational campaigns, to foster a transition towards clean energy sources within the cryptocurrency mining sector and thereby mitigate environmental impacts.

Agricultural activities are the second largest source of greenhouse gas emissions, and carbon emissions from agricultural land use (CEALU) have become a hot issue across the world. However, few scholars explored the impact of agricultural land policies on carbon emissions, such as the High-standard farmland construction(HSFC) in China.Thus，by relying on provincial panel data for China for the period 2005-2017, the effect of the high-standard basic farmland construction policy on carbon emissions from agricultural land use per unit area and its regional differences were quantitatively analyzed using the difference-in-difference (DID) model. The results showed that: 1) China's CEALU per unit area presented a fluctuating upward trend during the period 2005-2017, from 392.58 kg/ha to 457.72 kg/ha, with an average annual growth rate of 1.31%. 2) The high-standard farmland construction(HSFC) policy produced a significant carbon emission reduction effect in agricultural land use, and reduced the CEALU per unit area by 10.80% on average. With the promotion of this policy, its carbon emission reduction effect in agricultural land use presented an overall increasing trend. 3) The carbon emission reduction effect of the high-standard farmland construction policy in agricultural land use was significant in central China, but non-significant in eastern China and western China.

This study evaluates literature on the wheel of audit partners in Chinese companies and institutions by examining the impact of relationships before and after the rotation between the input and output partners. We consider the partners in the rotation before the rotation, before the work relationship. We find two different results from the previous working relationships: (a) increasing the likelihood of the outgoing partners after the cooling period, and (b) reducing the quality of the audit and lower accounting after the rotation. These findings ask whether the rotational partners are truly independent of the working relationships.

This qualitative study aims at identifying the essence of personal experiences of accounting partners in Saudi Arabia. For this phenomenology approach employs to understand the lived experience of accounting partners and how would such experience affect their career. It mainly aims to explore the different experiences of fifteen (15) Saudi partners working in various accounting companies in Saudi Arabia. The interviews conducted to explore the most important challenges and difficulties for accountants to become a partner, and the most important job skills that the partners must have. This study found that there is urgent need for a number of things, including the required number of years of experience to become a partner, and to make sure that the partners are having the right education and professionally qualified. In addition, other different skills that the partner must have include responsible leadership, professional communication, good marketing skills and excellent command of English. Moreover, this research is vital for the concerned parties to identify the current challenges in the accounting profession in Kingdom of Saudi Arabia.

Creating accurate emission models capable of capturing the variability and dynamics of modern propulsion systems is crucial for future mobility planning. This paper presents a methodology for creating THC and NOx emission models for vehicles equipped with start-stop technology. A key aspect of this endeavor is to find techniques that accurately replicate the engine stop stages when there are no emissions. To this end, several machine learning techniques were tested using the Python programming language. Random forest and gradient boosting methods demonstrated the best predictive capabilities for THC and NOx emissions, achieving R2 scores of approximately 0.9 for both cold and hot engine emissions. Additionally, recommendations for effective modeling of such emissions from vehicles are presented in the paper.

In this paper, Rice water requirement and irrigation water requirement in Amol agro meteorological Station in 2016-2045 are forecasted based on the projected meteorological data of Hadcm3 under A2 scenario. Rice water requirements are estimated by using crop coefficient approach. Reference evapotranspiration are calculated by FAO Penman-Monteith method. Moreover, the irrigation water requirements are simulated by calibrated CROPWAT model using the meteorological parameters. The results show that both crop water requirement and irrigation water requirement present downward trend in the future. In 2016-2045, the rice water requirement and irrigation water requirement decrease by more than 9.9% under A2 scenario, respectively. Furthermore, the precipitation rise may be the main reason for the decrease in crop water requirement, while significant decrease of irrigation water requirement should be attributed to combined action of rising precipitation and a slight increase in temperature.

The primary objective of this study is to examine the extent of financial integration between Latin American and US financial markets, particularly in light of recent efforts to foster integration through trade agreements. Spanning from January 1, 1990, to December 31, 2019, the sample focuses on major market indices and key sectors. Financial integration is quantified using a DCC multivariate GARCH model, incorporating a smooth transition model, structural breaks, and regression-based approaches. Results indicate increased comovement with the US for main market indices in Argentina, Chile, Colombia, Mexico, and Peru, while Brazil shows a decrease. Similar trends are observed in sectoral analyses. The study also reveals heightened correlation post-trade agreements. Structural break analysis highlights significant shifts in dynamic correlations for countries with US free trade agreements. These findings support the argument of increased financial integration, bearing significance for portfolio diversification and international policy formulation.

In this study, the causal-effect between carbon dioxide emissions and forestry production and trade was investigated in Ghana by employing a data spanning from 1961 to 2014 by using the VECM and ARDL model. Evidence of the long-run equilibrium relationship in the VECM shows that, a 1% increase in veneer sheet production reduces carbon dioxide emissions by 1.47% in the long-run. There was evidence of a bidirectional causality between carbon dioxide emissions and veneer sheet production, carbon dioxide emissions and wood charcoal production, and a unidirectional causality running from carbon dioxide emissions to wood fuel production and plywood production to carbon dioxide emissions. Evidence from the long-run equilibrium relationship in the ARDL model shows that; a 1% increase in plywood production will increase carbon dioxide emissions by 0.17% in the long-run, a 1% increase in sawnwood production will increase carbon dioxide emissions by 0.17% in the long-run, a 1% increase in wood charcoal production will increase carbon dioxide emissions by 0.36% in the long-run and a 1% increase in wood fuel production will increase carbon dioxide emissions by 0.37% in the long-run.

Urbanization is considered as a main indicator of regional economic development due to its positive effect on promoting industrial development; however, many regions, especially developing countries, are troubled by its negative effect — the aggravating environmental pollution. Many researchers have indicated that rapid urbanization stimulated the expansion of industrial production scale and increased industrial pollutant emissions. However, this judgement contains a grave deficiency in that urbanization not only expands industrial production scales but can also increase industrial labour productivity and change the industrial structure. To modify this deficiency, we first decompose the influence which urbanization impacts on industrial pollutant emissions into the scale effect, the intensive effect and the structure effect by using the Kaya Identity and the LMDI Method; second, we perform an empirical study of the three effects’ impacts by applying the spatial panel model with data from 282 Chinese cities between 2003 and 2013. Our results indicate that (1) there are significant reverse U-shapes between Chinese urbanization rate and its industrial pollutant emissions; (2) the scale effect and the structure effect have aggravated Chinese industrial waste water discharge, sulphur dioxide emissions and soot (dust) emissions, while the intensive effect has generated a decreasing and ameliorative impact on that aggravated trend. The definite relationship between urbanization and industrial pollutant emissions depends on the combined influence of the scale effect, the intensive effect and the structure effect; (3) there are significant spatial autocorrelations of industrial pollutant emissions between Chinese cities, but the spatial spillover effect from other cities does not aggravate local urban industrial pollutant emissions, we offer an explanation to this contradiction that the vast rural areas surrounding Chinese cities have served as sponge belts and have absorbed the spatial spillover of cities’ industrial pollutant emissions. According to the results, we argue that this type of decomposition of the influence into three effects is necessary and meaningful, it establishes a solid foundation for understanding the relationship between urbanization and industrial pollutant emissions, and effectively helps to meet relative policy making.

Accounting information is a crucial management tool for Nigerian national development services. In every state or country, accounting is crucial to maintaining social peace, political stability, and economic sustainability. The explanation for this clear truth about the development of Nigeria is not plausible given the massive multi-sectoral scope of Nigerian economic activities in both the public and private sectors. For government national progress, reliable accounting information is essential. This research aims to explore the role of accounting on public sector accountability in Nigeria.

This study aims to determine the cash sales accounting information system that is suitable for online store applications. Using qualitative methods with the object of research, namely the online stores. Sources of data obtained from several online stores. Data collection methods used are semi-structured interviews, observation, and document analysis. From the analysis and design of the buying and selling cycle information system in online business development, it was found that the development of information systems is a very important stage in the efficiency and effectiveness of the buying and selling cycle. By implementing a good and correct accounting information system design on an online store, it can facilitate the recording and minimize the occurrence of errors/loss of data. In addition, with a good information system design, the division of tasks between various sections becomes clear.

The corporate strategic planning of businesses in sub-Saharan Africa (SSA) largely focuses on immediate financial performances with minimal credence to social sustainability. Thus, studies on the linkage between corporate governance and sustainability reporting have focused on developed economies. This study therefore investigated the role of institutional ownership in the impact of board committee characteristics on social sustainability reporting. The study involved strongly balanced panel data with 1,969 observations of 275 publicly listed non-financial firms in SSA within the timeframe of 2012 to 2021. Data was analyzed using STATA 14.1. The hypotheses were tested using the two-step system of the generalized method of moment (GMM) using the Arellano-Bond dynamic panel-data estimation method. The rate of social sustainability reporting was 39.4%. Relatively, Mauritius and South African firms had the most effective board committee characteristics and higher levels of social sustainability reporting. Institutional ownership had no significant effect on social sustainability reporting. Institutional ownership moderated the effect of sustainability committee independence and sustainability committee gender diversity on social sustainability reporting negatively. The paper presents a new perspective on corporate governance and social sustainability literature by examining the effect of institutional ownership on board committee characteristics and social sustainability reporting in SSA.

This study derives space travel pricing by Walrasian Equilibrium, which is logical reasoning from the general relativity theory (GRT), the accounting equation, and economic supply and demand functions. The Cobb-Douglas functions embed the endogenous space factor as new capital to form the space travel firm's production function, which is also transformed into the consumer's utility function. Thus, the market equilibrium occurs at the equivalence of supply and demand functions, like the GRT presents the equivalence between the spatial geometric tensor and the energy-momentum tensor, which explains the principles of gravity and the motion of space matter in the spacetime framework. The mathematical axiomatic set theory of the accounting equation explains the equity premium effect that causes a short-term accounting equation inequality, then reaches the equivalence by suppliers' incremental equity through the closing accounts process of the accounting cycle. On the demand side, the consumption of space travel can be assumed as a value at risk (VaR) investment to attain the specific spacetime curvature in an expected orbit. Spacetime market equilibrium is then achieved to construct the space travel pricing model. The methodology of econophysics and analogy method was applied to infer the space travel pricing by the model of profit maximization, single-minded, and envy-free pricing in unit-demand markets. A case study with simulation was conducted for empirical verification of the math models and algorithm. Results show that space travel pricing remains the principle of market equilibrium but needs to be extended to the spacetime tensor of GRT.

Conventional greenhouse accounting inadequately describes land use/land use change and forestry (LULUCF) emissions, cooling emissions, and sequestration potential. As we enter the age of drawdown, we propose an accounting framework that offers greater consistency and transparency. By unfolding net accounting of LULUCF CO2 emissions; aggregating biosphere sinks; accounting for all emissions (heating and cooling); com-paring sectors with emissions-based Effective Radiative Forcing (ERF) rather than global warming potential; and including drawdown potential of land use carbon opportunity cost (COC), this reveals fresh insight into sector contributions and mitigation potential. Consistent gross emissions reporting of LULUCF CO2 emissions finds these to be at least 3.5 times greater than conventionally understood. Consolidating natural sequestration on ‘managed’ and ‘intact’ land, we find that since 1750 vegetation and the oceans have removed from the atmosphere an amount equivalent to 2.4 times cumulative fossil fuel CO2 emissions, demonstrating the immense drawdown potential of the biosphere. This accounting places deforestation (responsible for 77% of LULUCF emissions) as the main source of historic CO2 emissions, and attributes drawdown potential COC to sectors. The most extensive land use sector, animal agriculture, was found to have contributed the greatest warming (52% of net ERF since 1750) and to offer the greatest drawdown potential COC.

Considering the increasing number of women entering the accounting profession; it is timely to explore inequalities that still exist; and consider what policy processes continue to forge inequalities between men and women. Through a SLR of accounting and management journals during the period 1994-2017 we assess the different dynamics that have shaped inequalities between men and women, presenting both employee and employer perspectives of professional enhancement. The study is framed around conceptualizations of gendered organizations and highlights how cultural and social practices impact men and women differently. Our study finds there are still arrays of organization practices that have profound gendered effects. Our study shows that there are commonalities in research which include HR practices of recruitment, selection, and advancement; perceptions of women's visibility and invisibility at work; motherhood and childcare responsibilities; and discourses of the glass ceiling that constitute barriers to women's progression. Most importantly we reveal that constraints nowadays are similar to those identified in the 90s. We explored these gendered constructions and suggest relevant HR strategies that can aid women's advancement.

Widely used estimates of food-insecure populations are likely to be biased upwards, lacking adjustment for global increases in sedentary behavior in recent decades. We first construct a household model to account for sedentary choices during leisure and work time decisions. The model rationalizes increasing sedentary behavior from the household by accounting for increasing returns to cognitive human capital vs physical capital, alongside increased productivity of more sedentary activities both at work and at home. The household model then informs an empirical model that makes use of our unique international pseudo-panel data on sitting time, which serves as a proxy for sedentarism. We econometrically estimate a transfer function linking sedentarism to widely available covariates, which then are used to make out-of-sample predictions and can be applied to a large set of countries. The estimated sedentary time can be used to adjust the physical activity level reflected in the minimum dietary energy requirement used to determine a cutoff for food insecurity.

As prominent oil producers, the Gulf Cooperation Council (GCC) countries have played a significant role in the global energy market. However, as the world's attention increasingly shifts towards environmental sustainability, understanding the implications of the GCC's economic activities on CO2 emissions becomes indispensable. This research paper investigates the relationship between specific economic indicators and their impact on CO2 emissions in the GCC from 2001 to 2021. The study employs quantile regression, a powerful statistical method that estimates the conditional quantiles of a response variable given a set of predictor variables. The findings reveal several important insights: Financial institution efficiency is significant and negative at a 1% level at the lower (10th) -83537.3 and the higher quantile (90th) -549002.3. The relationship between GDP per capita and CO2 emissions varies across quantiles, highlighting the complexity of the growth-environment nexus. Total patents exhibit a positive and significant relationship with emissions, underscoring the importance of directing innovation towards environmentally sustainable solutions. Renewable energy consumption displays a nuanced relationship with CO2 emissions, with a stronger negative impact observed at higher consumption levels. This underscores the potential of renewable energy to mitigate emissions when integrated at scale. The study's outcomes hold crucial policy implications for the GCC countries as they seek to align economic growth with environmental sustainability. The findings emphasize the importance of fostering financial institution efficiency, promoting green innovation, and expanding renewable energy sources to reduce emissions

Emissions from wood burning for heating in secondary homes or cabins is an important aspect for the development of high-resolution emission inventories in specific areas. Norway is used as case study as the national wood consumption for heating in cabins is around 20% of the total. Our study shows first a method to estimate emissions from cabins based on traffic data to derive cabin occupancy, which combined with heating need allows for the spatial and temporal distribution of emissions. The combination of residential (RWC) and cabin wood combustion (CWC) emissions shows large spatial and temporal differences, and a temporally “cabin population” can in areas be orders of magnitude larger than the registered population. While RWC emissions have been steadily reduced, CWC have kept relatively constant or even increased, which results on an increase in the cabin share to total heating emissions up to 25-35%. When comparing with regional emissions inventories, our study shows that the gradient between rural and urban areas is not well represented in regional emissions inventories, which resembles a population-based distribution and does not allocate emissions in cabin municipalities. At last, our study shows that CWC emissions may become an increasing environmental concern as higher densification trends in mountain areas are observed.

This research project aimed to address the growing concern about methane emissions from seaweed by developing a Convolutional Neural Network (CNN) model capable of accurately predicting these emissions. The study used PANDAS to read and analyze the dataset, incorporating statistical measures like mean, median, and standard deviation to understand the dataset. The CNN model was trained using the ReLU activation function and mean absolute error as the loss function. Model performance was evaluated through MAPE graphs, comparing the mean absolute percentage error (MAPE) between training and validation sets and between true and predicted emissions, and analyzing trends in yearly greenhouse gas emissions. The results demonstrated that the CNN model achieved a high level of accuracy in predicting methane emissions, with a low MAPE between the expected and actual values. This approach should enhance our understanding of methane emissions from Sargassum, contributing to more accurate environmental impact assessments and effective mitigation strategies.

Criticism has been directed towards the traditional methods of management accounting employed by organizations thus far, as they fail to adequately address the growing need for competitiveness and sustainable development in a globalized environment. This criticism stems from both economic factors, such as insufficient monitoring of material, energy, and escalating overhead costs, and environmental concerns, where inadequate attention is given to vital information regarding significant environmental aspects, impacts, risks, and damages arising from the organization's activities and processes. Additionally, these methods do not sufficiently support the implementation of a functional environmental management system (EMS). Drawing upon our research in EMS standardization following the international standards ISO 1400X, as well as our knowledge gained during the development of the Slovak Technical Standard (STN) for ISO 14051, this paper presents an innovative model of environmental management accounting. This model is based on the cost accounting of material and energy flows within organizations. It serves as an enhancement framework for organizations with an existing EMS built according to the EN ISO 14001 model, as well as for organizations lacking a formalized EMS based on this standard. Within this paper, we specify, decompose, and apply the new model, focusing on the cost accounting of material-energy flows in a hypothetical organization. We meticulously examine the ten key steps of the model's structure, particularly in terms of costing and the allocation of costs to material, energy, system, and waste management.

The relation between CO2 emissions and atmospheric CO2 concentration has traditionally been treated with more or less complex models with several boxes. Our approach is motivated by the question of how much CO2 must necessarily be absorbed by sinks. Observations lead to the model assumption, that carbon sinks like oceans or biosphere are linearly dependent on CO2 concentration on a decadal scale. In particular this implies the falsifiable hypothesis that oceanic and biological CO2 buffers have not significantly changed in the past 50 years and are not saturated in the forseeable future. The simple model with 2 parameters explains very well the CO2 emission and historical CO2 concentration data. The model gives estimates of the natural emissions, the pre-industrial CO2 equilibrium concentration levels, the half-life time of an emission pulse, and the future CO2 concentration level from a given emission scenario. This is validated by an ex-post forecast of the last 20 years. The important result is that with the stated polices scenario of the IEA future CO2 concentrations will not rise above 475 ppm. The model is compared with the Carbon modul of the Bern model, mapping their complex IRFs to a single time variant parameter.

The substitution of chemical fertilizers by organic manure plays a critical role in sustainable crop production. Nevertheless, organic amendments promote the global warming potential (GWP) in rice paddies due to increased methane (CH4) emissions. Increasing evidence shows that lime application can reduce CH4 emissions from acidic paddy soils, while it is still not clear whether liming can reduce the GWP in rice fields under organic manure substitution. A two-year field experiment was conducted to investigate the impacts of pig manure substitution and lime application on grain yield, CH4 and nitrous oxide (N2O) emissions in a subtropical double-cropped rice field in China. The experiment consisted of three treatments: chemical fertilization (CF, 100% N from urea), 50% of chemical N substituted by pig manure (1/2N + M), and the 1/2N + M treatment plus lime amendment (1/2N + M + L). On average, 1/2N + M reduced rice yield by 5.65% compared to CF, while lime application had no effect on rice yield. Mean cumulative CH4 emissions were 218.8% higher in 1/2N + M than in CF, whereas 1/2N + M + L reduced CH4 emissions by 36.6% compared to 1/2N + M. Neither pig manure substitution nor lime application affected N2O emissions. Consequently, 1/2N + M increased the GWP and greenhouse gas intensity (GHGI) by 214.6% and 228.3%, respectively, compared to CF. In contrast, 1/2N + M + L reduced the GWP and GHGI by 36.4% and 36.5% compared to 1/2N + M. Lime application can mitigate CH4 emissions and GWP induced by pig manure amendment in double-cropped rice fields.

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

The article presents a methodology for modeling the impact of factors of both on-farm activity and environmental factors on the resulting indicators of an international company. The dataset includes the company's profit, revenue, valuation, share price, and market share from 2012 through 2022. This empirical period is optimal for such a type of modeling. Modeling the impact of carbon emissions factors on the resulting indicators is considered based on complex systems theory. Endogenous model variables include indicators of the development of the international company. Predefined model variables reflect the influence of both the external environment and internal factors on the development indicators of an international company. An approach of picture fuzzy rough sets based on time series of endogenous and exogenous variables can provide an opportunity to analyze and consider the consequences of feedback changes in the systems of which they are a part. Based on the results of the analysis of the model construction, it is concluded that picture fuzzy rough sets can be an excellent way to model interdependent social processes.

This study introduces and demonstrates a comprehensive, accurate, unbiased approach to robust quantitative comparison of Electronic Nicotine Delivery Systems (ENDS) appropriate for establishing substantial equivalence (or lack thereof) between tobacco products. The approach is demonstrated across a family of thirteen pen- and pod-style ENDS products. Methods employed consist of formulating a robust emissions surface regression model, quantifying the empirical accuracy of the model as applied to each product, evaluating relationships between product design characteristics and maximum emissions characteristics, and presenting results in formats useful to researchers, regulators, and consumers. Results provide a response surface to characterize emissions (total particulate matter and constituents thereof) from each ENDS appropriate for use in a computer model and for conducting quantitative exposure comparisons between products. Results demonstrate that emissions vary as a function of puff duration, flow rate, E-Liquid composition, and device operating power. Further, results indicate that regulating design characteristics of ENDS devices and consumables may not achieve desired public health outcomes; it is more effective to regulate maximum permissible emissions directly. Three emissions outcome measures (yield per puff, mass concentration and constituent mass ratio) are recommended for adoption as standard quantities for reporting by manufacturers and research laboratories. The approach provides a means of (a) quantifying and comparing maximal emissions from ENDS products spanning their entire operating envelope, (b) comparative evaluation of ENDS devices and consumable design characteristics, and (c) establishing comparative equivalence of maximal emissions from ENDS. A consumer-oriented product emissions dashboard is proposed for comparative evaluation of ENDS exposure potential. Maximum achievable power dissipated in the coil of ENDS is identified as a potentially effective regulatory parameter.

This study empirically analyzes how R&D expenditures affect firm value using a regression model for listed firms in Shandong Province, China. The dependent variable is measured by To-bin Q, which measures firm value, and the experimental variable among the independent varia-bles is R&D expenditure. In addition, financial leverage and firm size, which have been found to have a significant impact on firm value in previous studies, were selected as control variables. The study sample consisted of 554 data points analyzed over a nine-year period from 2010 to 2018. Without controlling for variables that affect firm value, the correlation analysis shows that R&D expenditures of listed firms in Shandong Province, China have a significant positive impact on firm value at the 1% level. For a more precise analysis, we ran a multivariate regression analysis controlling for other variables that affect firm value and found that R&D expenditure has a significant positive impact on firm value at the 1% level. These findings suggest that man-agers of listed companies in Shandong Province, China, need to actively engage in R&D activi-ties to increase firm value. Companies in Shandong Province, China, are currently experiencing very strong growth, and this study, which shows that R&D is the key to increasing the value of these companies, can help companies in Shandong formulate their business strategies.

The cumulative nature of knowledge in science in general and for social science in particular depends on research being conducted with integrity, with fraudulent research being one of the most harmful of questionable research practices. It has been observed that, in fabricated research, there is often a deficit of zeroes in the last digits of regression results. In research, authored by Dr. Eric A. Stewart, that has been retracted, there appears to have been a paucity of zeroes as last digits in his regression results. Eight hypotheses were tested to re-examine the relative lack of zeroes and possible increases in ones or nines as last digits. Some support was found for all hypotheses. It appears that in Stewart’s retracted research, ones and nines were substituted for zeroes as last digits. Furthermore, the increased proportions of ones and nines was found to be highly correlated with other anomalies in the same retracted articles, possibly indicative of fabrication of the results in the retracted articles. Further research in this area might use symbolic interaction theory or justification theory to guide our developing knowledge about this type of questionable research practice.

With the now available vaccination against Covid-19 it is quantitatively explored how vaccination campaigns influence the mathematical modeling of epidemics. The standard susceptible-infectious-recovered/removed (SIR) epidemic model is extended to the fourth compartment V of vaccinated persons and the vaccination rate v(t) that regulates the relation between susceptible and vaccinated persons. The vaccination rate v(t) competes with the infection (a(t)) and recovery (\mu(t)) rates in determining the time evolution of epidemics. In order for a pandemic outburst with rising rates of new infections it is required that k+b<1-2\eta, where k=\mu_0/a_0 and b=v_0/a_0 denote the initial ratios of the three rates, respectively, and \eta << 1 is the initial fraction of infected persons. Exact analytical inverse solutions t(Q) for all relevant quantities Q=[S,I,R,V] of the resulting SIRV-model in terms of Lambert functions are derived for the semi-time case with time-independent ratios k and b between the recovery and vaccination rates to the infection rate, respectively. These inverse solutions can be approximated with high accuracy yielding the explicit time-dependences Q(t) by inverting the Lambert functions. The values of the three parameters k, b and \eta completely determine the reduced time evolution the SIRV-quantities Q(\tau). The influence of vaccinations on the total cumulative number and the maximum rate of new infections in different countries is calculated by comparing with monitored real time Covid-19 data. The reduction in the final cumulative fraction of infected persons and in the maximum daily rate of new infections is quantitatively determined by using the actual pandemic parameters in different countries. Moreover, a new criterion is developed that decides on the occurrence of future Covid-19 waves in these countries. Apart from Israel this can happen in all countries considered.

Forest ecosystems are important providers of ecosystem functions and services belonging to four categories: supporting, provisioning, regulating, and cultural ecosystem services. Forest management, generally focused on timber production, has consequences on the ability of the system to keep providing services. Silviculture, in fact, may affect ecological structures and processes from which services arise. In particular, the removal of biomass causes a radical change in the stocks and flows of energy characterizing the system. Aiming at the assessment of differences in stored natural capital and ecosystem functions and services provision, three differently managed temperate forests of common beech (Fagus sylvatica) were considered: (1) a forest in semi-natural condition, (2) a forest carefully managed to get timber in a sustainable way and (3) a forest exploited without management. Natural capital and ecosystem functions and services are here accounted in biophysical terms. Specifically, all the resources used up to create the biomass (stock) and maintain the production (flow) of the different components of the forest system were calculated. Both stored emergy and empower decrease at increasing human pressure on the forest, resulting in a loss of natural capital and a diminished ability of the natural system to contribute to human well-being in terms of ecosystem services provision.

As a result of increased energy consumption, global trade has surged, and serious environmental problems have arisen. The problem is made more complicated by the fact that either environmental damage or economic advancement cannot be compromised. The elements contributing to environmental contamination must be identified and dealt with accordingly if we are to have a healthier future. In this study, what causes CO₂ emissions in Malaysia are examined using the Autoregressive distributed lag (ARDL) model using time series data from 1995 to 2020. The paper also examines the impact of energy use and economic complexity on CO2 emissions. Firstly, it is noted that the Environmental Kuznets Curve (EKC) theory holds in Malaysia. Furthermore, energy consumption has a detrimental impact on reducing CO2 emissions. Furthermore, it has been noted that a greater degree of economic complexity leads to an elevated amount of CO2 emissions over an extended period. The findings suggest significant environmental policy implications for reducing CO2 emissions in Malaysia.

Alternative fuels available at low cost, friendly to natural environments and meet the energy needs and demands, have witnessed a growing demand and use today. Ethanol is an attractive renewable energy source with a high content of oxygen. Ethanol can be produced through ethanolisis, however for this work direct blending of conventional diesel, waste plastic pyrolysis oil and ethanol with commercial fuel improver CI-0808 purchased from Innospec company was attempted. The primary purpose of adding a cetane improver was to improve the combustion characteristics of the blends by at least 1- 3 ignition quality points. Five mixing ratios were chosen in the following order, 50:25:25, 60: 20:20, 70: 15:15, 80: 10:10 and 90: 5:5 for Waste Plastic Pyrolysis Oil (WPPO), ethanol and conventional diesel (CD) respectively. However, for the fuel additive mixing ratio the total volume percentage was considered and the ratio put at 0.01% of the total quantity of blended fuel. In this work WPPO, diesel blends and fuel additives improvers were used as alternative fuel. This was to evaluate their performance and emission characteristics in a stationary single cylinder water cooled experimental diesel engine. The CI-0808 was added due to its potential power to reduce emissions of CO, UHC, NO_X, PM and improved engine performance. The results obtained were compared carefully to ASTM standards and discussed using graph curves figures and tabulated values. The conclusion was that ethanol and WPPO blends can be used in diesel engines as alternative fuel without modification. Used in combination with cetane improvers the emissions reduce significantly and performance improved equalling that of conventional diesel fuel.

This paper addresses the atmospheric emissions from oil and gas extraction and production in Greece. The study was carried out in 2014 in the Kavala gulf, which currently is the only location of oil and gas production in Greece and where the exploration activities for hydrocarbons started in the late ‘60’s. This study presents the qualitative and quantitative characteristics of atmospheric emissions, in relation also to the emissions’ control management system. Particular reference is made to sulphur compounds since the existence of volcanic rocks results to increased amounts of H₂S. The results shows that, currently, atmospheric emissions of pollutants during extraction and production of hydrocarbons in Greece are very low and do not have any significant effect on air quality and climate change. Since it is expected that exploitation of hydrocarbons and oil and gas extraction and production will increase in the future, appropriate measures should be taken to ensure environmental protection, such as the development of integrated monitoring systems and the use of up to date emission control technologies.

With the recent advances in Machine Learning (ML), several models have been successfully applied to financial and accounting data to predict the likelihood of companies’ bankruptcy. However, time series have received little attention in literature with a lack of studies on the application of Deep Learning sequence models as Recurrent Neural Networks (RNN) and the recent Attention-based models in general. In this research work, we investigated the application of Long Short Term Memory (LSTM) networks to exploit time series of accounting data for bankruptcy prediction. The main contributions of our work are the following: a) we have proposed a Multi-head LSTM that models each financial variable in a time window independently and compared it with a single-input LSTM and other traditional ML models. The Multi-head LSTM outperforms all the other models; b) We identify the optimal time series length for bankruptcy prediction to be equal to 4 years of accounting data; c) We made public the dataset we used for the experiments that include data from 8262 different public companies in the American stock market generated in the period between 1999-2018. Furthermore, we prove the efficacy of the Multi-head LSTM models in terms of lower false positives and better division of the two classes.

Empirical equations representing, interpolating and smoothing groups of measurement results by regression methods are in widespread use in metrology and other fields of science and engineering. Standard equations for the propagation of measurement uncertainties to values computed from such equations are available but suffer from a lack of general acceptance and are only infrequently applied in practice. One reason for the slow uptake is the lack of clear methods to account for systematic error. In this paper, uncertainty propagation equations in terms of covariance matrices are generalized to allow for systematic errors in least-squares regression, and effects of the resulting uncertainties are investigated analytically. A stochastic ensemble model of systematic error is proposed for the computation of the non-diagonal elements of the weight matrix of the Generalized Least-Squares method (GLS) from the measurement uncertainty. A GLS projector formalism is described which separates the effects of measurement scatter on values calculated by the equation from those on the related “residuals”, i.e., the residual errors in the fitted data. The same projectors act similarly on the associated uncertainties and covariance matrices and permit the effects of systematic errors on the simulation covariance to be quantified. It is demonstrated that, in order to include systematic errors in the uncertainty estimates of GLS, covariance matrices may be substituted by novel, specifically defined dispersion matrices that are not specified yet by the GUM[1]. Systematic measurement errors may be estimated from various sources; a particularly easy way suggested here involves analyzing the structure in the regression residuals. It is demonstrated that GLS projectors exhibit inherent features of “error blindness” also with respect to systematic errors. [1] GUM: Guide to the Expression of Uncertainty in Measurement, http://www.bipm.org/en/publications/guides

The contractual relationship between the processing firm and the broiler smallholder presents incessant conflicts of interest and inequality due to technical and economic discrepancies, leading to an undervaluation of the producers' remuneration. This study aims to deepen the discussions in searching for a more balanced monetary exchange between processing firms and broiler smallholders based on scientific aspects. For this, the Emergy theory and its concepts were used in considering a representative broiler production system at Concórdia, Santa Catarina, Brazil. This study suggests the inclusion of cultural information in the Emergy-based model calculation. For the broiler smallholder, cultural information showed the highest Emergy contribution (62.95%; transformity = 1.73 ×10^8). However, only considering cultural information was not sufficient to increase the sustainability of the broiler production system. The results highlight an imbalance of the monetary exchange between agroindustry and broiler smallholder payment for both the economic and Emergy-based payment. Both estimated payments were higher than the practiced payment value (0.24 USD/broiler as well as 0.32 USD/broiler and 1.62 EmUSD/broiler, respectively). Thus, evaluating the “(eco)cost” in Emergy-based accounting recognizes that production depends not only on tangible physical resources but also on knowledge, skills and information (“iceberg of value” thinking). Policy and decision makers must, therefore consider the promotion of public policies that subside initiatives, including social and environmental welfare programmes.

The shift towards lean production is gradually replacing traditional mass production, and lean accounting is also being mentioned to evaluate operational efficiency based on the lean philosophy, eliminating waste, and simplifying direct cost aggregation along the value stream to improve productivity, distribution, quality, and service. This study aims to evaluate the impact of various factors on the adoption of lean accounting in Vietnamese garment firms, based on data collected from 242 survey questionnaires completed by managers and accountants of Vietnamese garment firms. Through Cronbach's Alpha test, EFA test, and multiple regression analysis to verify and forecast information, eight determinants affecting the adoption of Lean Accounting in Vietnamese garment firms are arranged in descending order of influence, including Leadership, Size, Cost of implementation, Resources, Accounting department, Education and training, Culture, and Competitive pressure. Based on the findings, recommendations are proposed to management businesses and agencies to address shortcomings in the process of applying lean accounting, contributing to making it one of the most effective tools in promoting product development and continuous improvement, enhancing quality and production efficiency.

Despite the use of commercial forest carbon protocols (CFCPs) for more than two decades, claiming ~566 MMtCO₂e and a market value of ~USD $15.7 billion, comparative analysis of CFCP methodology and offset results is limited. In this study, five widely used biometric-based CFCPs are characterized, and common characteristics and differences are identified. CFCP claims of net forest carbon sequestration are compared with results of directly measured CO₂ by eddy covariance, a meteorological method integrating gross vertical fluxes of forest and soil carbon, and the only alternative non-biometric source of net forest carbon sequestration data available. We show here that CFCPs share a structural feature delimiting forest carbon values by zero-threshold carbon accounting (gC m^-2 ≤ 0), a pattern opposite to natural emissions of forest CO₂ exchange based on direct measurement and a fundamental biological constraint on net forest carbon storage (i.e., soil efflux, ecosystem respiration). Exclusion of forest CO₂ sources to the atmosphere precludes net carbon accounting, resulting in unavoidable over-crediting of CFCP project offsets. CFCP carbon results are significantly different from global forest CO₂ net ecosystem exchange population results (FluxNet2015 gC m^-2) at the 95% to 99.99% confidence levels, inferring an annual median error of ~247% (gC m^-2), consistent with over-crediting. Direct CO₂ measurement provides an urgently needed alternative method for commercial forest carbon products that has the potential to harmonize global markets and catalyze the role of forests in managing climate change through nature-based solutions.

The link between ICTs, freight transport, and CO₂ emissions has not received much explicit examination by researchers, despite freight transportation being an egregious contributor to environmental degradation. This paper investigates how ICTs can affect environmental quality when interacting with freight transport activities in 43 countries over the period 2002-2014, using carbon emissions as a proxy for environmental damages. ICTs are measured in terms of internet, telephone, and mobile phone technologies. Using GMM methodology, the results show that ICTs contribute to dampening environmental degradation when interacting with freight transport activities. Specifically, a 10% increase in the interaction between ICTs and freight transportation will decrease carbon emissions by between 1.27% and 3.02%. The results further suggest that fixed and smartphone technologies are the main contributors to reducing emissions when adopted in some specific transport sectors (i.e. road, rail, and inland), while the internet is the most efficient technology when interacting with air transport activity. In addition, the interaction between ICTs and multimodality accelerates environmental quality. The policy implications of these findings are discussed.

Researchers’ attention has been turned on Health expenditure, Carbon emissions, and economic growth as they play a focal role in the current debate on environmental protection and sustainable development. Our paper endeavors to investigate the impact of economic growth and CO2 emissions on Health expenditure for two main countries in Asia (China and India) using a dynamic panel data model estimated employing the Generalized Method of Moments (GMM) for the period 1960–2019. Our empirical results show that there is a significant relationship between health expenditure, CO2 emissions, and economic growth. The empirical evidence indicates a significant positive impact of CO2 emissions on health expenditure whiles economic growth has a negative impact on health expenditure for both countries for the period under study. The population growth rate has transposed effect on India's health spending; on the other hand, its impact on China’s health spending is significantly positive. The strong observable correlation between health expenditure and economic growth is crucial for economic development.

Taking into account the increase in the emission of greenhouse gases produced by ships, during navigation and maneuvering in the port, a direct consequence of the increase in maritime traffic, the international community has developed a broad set of regulations to limit such emissions. The installation in commercial ports of automatic mooring systems by means of vacuum suction cups (AMS), thus reducing considerably the time required to carry out the mooring and unmooring maneuvers of ships, is a factor that is considerably influencing the decrease in Emissions of polluting gases in commercial ports with high traffic. The objective of the present work is to verify the influence of the use of the AMS on the emissions of polluting gases produced in the facilities destined to the traffic of container ships. It examines the CO2 emissions of container ships that call in the only three container ports equipped with AMS: Salalah (Oman), Beirut (Lebanon) and Ngqura (South Africa). Between them, these three ports supported the transit of 6 million TEUS in 2017. The calculation of emissions is made taking into account the time saved when performing the mooring maneuvers using the new AMS system compared with when it is not used. To do this, two different calculation methods are used: EPA and ENTEC to then compare the results of the two and thus obtain the reduction in emissions per TEU in these terminals during the mooring maneuvers. The paper concludes with a discussion on the values of the reductions in emissions obtained and the advantages of the installation of AMS in commercial ports located near population centres.

This study aims to explore significant present and future trends in accounting and corporate sustainability by examining publications from the Web of Science database spanning from 2010 to 2023. With a particular focus on research related to the digital business environment, the study employs bibliometric analysis grounded in the resource-based view theory to investigate the evolution of auditing and digital accounting research. Utilizing the VOSviewer tool, the study analyzes keyword relationships and their geographical distribution based on a comprehensive examination of 700 publications from the Web of Science. The findings highlight the transformative impact of auditing and digital accounting on business operations in response to rapid digitization. Key clusters identified shed light on digital transformation and the intersection between information technology and corporate management, revealing the evolving research landscape. The study discusses both practical and theoretical implications arising from these findings.

The efficient and sustainable management of hospitals is an increasingly relevant challenge in the healthcare sector. With limited financial resources, regulatory pressures and increasing demands for quality services, hospitals are faced with the want to approve sound policies to certify financial and operational sustainability. Management accounting is critical in this instance. In Portugal the DL nº 284, of July 26, 1999, allow us to confirm the need to reinforcement of profitability and efficiency in the provision of healthcare. Management accounting is an essential tool for monitoring and controlling costs, making strategic decisions, efficiently allocating resources and evaluating performance in the hospital environment. It allows a comprehensive view of financial and operational aspects, providing valuable information for management and strategic planning. However, the sustainability of hospital management accounting is a critical and complex topic that deserves special attention. Hospitals face several challenges, such as the complexity of hospital costs, the integration of information systems and the measurement of healthcare value. These challenges can compromise the effectiveness of management accounting and its ability to provide relevant and reliable information for decision making. As a result, it is required to address the sustainability of hospital management accounting by identifying the specific challenges faced in this area and exploring opportunities to overcome them. By addressing these challenges and seizing opportunities, hospitals can strengthen their position in the healthcare sector, improve their operational efficiency, optimize resource allocation and ensure the provision of quality services to patients. In this article, the challenges faced by hospital management accounting will be analysed, such as the complexity of costs, the integration of information systems and the measurement of value in healthcare. Additionally, opportunities to improve financial and operational management will be highlighted through the adoption of advanced technologies, an emphasis on value-based management and collaborative partnerships. By exploring these themes, this essay aims to make a contribution. to the advancement of hospital management accounting and the sustainability of hospitals in the current healthcare scenario.

With a worldwide growing concern for greenhouse gas (GHG) emissions and their impact on human health and the environment, transportation has become a central theme in mitigation, responsible for 14% of human GHG emissions. To build endurance to climate change, transportation services must adapt to the current scenario and act quickly to avert future changes. Deeply rooted changes in socio-technical systems will be necessary to achieve significant CO2 reduction and secure the well-being of future generations. This study's objective is to comprehensively review the current state of carbon mitigation in the transportation sector. This is done through a systematic literature review engrained in the socio-technical transition theory and the structural theory of contingency. Twenty-six review papers covering 2,983 original articles are selected for full-text examination concerning carbon emissions in transportation. Enablers, barriers, benefits, disadvantages and metrics in carbon emissions reduction are identified, and a comprehensive framework is built. Results provide a view of the current sustainability scenario in transportation and allow a better understanding of the factors influencing carbon emission initiatives in transportation and its outcomes.

Due to the shortage of agricultural labor forces and rapid aging of farmers, the utilization of tractors is becoming popular and essential in Korea. Tractors can be classified into two types, a walking tractor called as a power tiller and a riding tractor. In this study, agricultural tractors including walking and riding types were categorized into 4 levels by rated output power. And diesel emission inventory of tractors was established and analyzed using 2011 and 2019 survey data in Korea. Emission inventory including CO, NOx, SOx, TSP(PM10), PM2.5, VOCs and NH3 were established using Tier 3 methodology. The total amount of emission using agricultural tractors was decreased about 13% from 2011 to 2019. The number of walking tractors were decreased by about 19% in 8 years, on the other hand that of riding tractors were increased by about 12%. However, the emission reduction is about 48% for walking tractors and the emission increment is about 5% for riding tractors. Thus, the total emission from agricultural tractors was decreased by about 16% in those periods. It is due to the decrease of 21% and 15% in the hours of use of walking and riding tractors, respectively, in 2019. Walking tractors mainly emit air pollutants from spraying and transporting. Riding tractors mainly 61% of total air pollutants emits from soil preparation and transporting operations. Geographic information system (GIS) was used to spatially assign air pollutants variables into 17 provinces and metropolitan cities in Korea. High emission generating regions and changes of emissions during 8 years were clearly seen in GIS analysis. High air pollutant emitting regions are mainly located in the western and southern regions of Korea, which have plenty of arable areas compared to other regions in Korea.

The population’s mobility in urban areas is a necessary variable in the modeling of risk scenarios caused by atmospheric contamination. The inclusion of this concept makes static models more dynamic while considering people within a city to be an entity with complex mobility processes. We propose a conceptual and methodological tool to make the representation of the social, economic and territorial components, as well as the patterns in the population´s mobility to delimitate risk areas for human health by exposure of contaminants. In the volatile organic compounds (VOC), benzene, ethylbenzene, toluene and xylene (BTEX) are amongst the most dominant substances in fugitive vapor emissions in gas stations (GS). In urban areas, the exposure to BTEX by residential proximity and proximity to other facilities, which cause intra-urban agglomeration, can impact and affect human health. This model seeks to facilitate the focalization, identification and prioritization of risk areas by BTEX environmental contamination. This article goes beyond de conceptual framework. It suggests methodological and instrumental aspects to be applied in other cities. The government agencies must consider these results when establishing rules, permissions and procedures to reduce environmental pollution for managing the risk in a complex urban environment.

Distributed Energy Resources might have a severe influence on Power Line Communications, as they can generate interfering signals and high frequency emissions or supraharmonics that may cause loss of metering and control data. In this paper, the influence of various energy resources on Narrowband Power Line Communications is described and analyzed through several test measurements performed in a real microgrid. Accordingly, the paper describes the effects on smart metering communications through MAC layer analysis. Results show that the commutation frequency of inverters and the presence of battery chargers are remarkable sources of disturbance in low voltage distribution networks. In this sense, the results presented can contribute to efforts towards standardization and normative of emissions at higher frequencies higher, such as CENELEC EN 50160 and IEC/TS 62749.

To understand dynamics in climate change, informing policy decisions and prompting timely action to mitigate its impact, this study provides a comprehensive analysis of the short-term trend of year-on-year CO2 emission changes across ten countries, considering a broad range of factors including socioeconomic, CO2-related industry, and education. This study uniquely goes beyond the common country-based analysis, offering a broader understanding of the interconnected impact of CO2 emissions across countries. Our preliminary regression analysis, using the ten most significant features, could only explain 66% of variations in the target. To capture emissions trend variation, we categorized countries by the change in CO2 emission volatility (high, moderate, low with upward or downward trends), assessed using standard deviation. We employed machine learning techniques, including feature importance analysis, Partial Dependence Plots (PDPs), sensitivity analysis, and Pearson and Canonical correlation analyses, to identify influential factors driving these short-term changes. The Decision Tree Classifier was the most accurate model, with an accuracy of 96%. It revealed population size, CO2 emissions from coal, the three-year average change in CO2 emissions, GDP, CO2 emissions from oil, education level (incomplete primary), and contribution to temperature rise as the most significant predictors, in order of importance. Furthermore, this study estimates the likelihood of a country transitioning to a higher emission category. Our findings provide valuable insights into the temporal dynamics of factors influencing CO2 emissions changes, contributing to global efforts to address climate change

Alternative fuels containing biocomponents produced in various technologies are introduced in aviation to reduce its carbon footprint but there is little data describing their impact on the performance and emissions of engines. The purpose of the work is to compare the performance and gas emissions produced from two different jet engines: the GTM-140 microturbine and the full-size DGEN380 turbofan, powered by blends of Jet A-1 and one of two biocomponents: 1) ATJ and 2) HEFA produced from used cooking oil (UCO) in various concentrations. The acquired data will be used to develop an engine emissivity model to predict gas emissions. Blends of the mineral fuel with synthetic components were prepared in various concentrations, and their physicochemical parameters were examined in the laboratory. Measurements of emissions from both engines were carried out in selected operating points using the Semtech DS gaseous analyzer and the EEPS spectrometer. The impact of tested blends on engine operating parameters is limited, and their use does not carry the risk of a significant decrease in aircraft performance or increase in fuel consumption. Increasing the content of biocomponents causes a noticeable rise in the emission of CO and slight increase for some other gasses (HC and NOx), which should not, however, worsen the working conditions of the ground personnel. This implies that there are no contraindications against using tested blends for fuelling gas-turbine engines.

Freshwater pond aquaculture is the prevailing fish culture system worldwide, especially in developing countries. Climate change outcomes and inadequate environmental practices challenge its sustainability. This study applies emergy synthesis to assess the environmental performance of freshwater pond aquaculture in Brazil, aiming to identify and propose practices towards sustainability. As a study model, nine semi-intensive lambari farms operating at three levels of management were evaluated: low (LC), moderate (MC) and high (HC) control. Results showed that the main inputs for LC were services (27-46%), feed (7-39%), and water (15-21%), while for the MC and HC farms, they were feed (35-49% and 17-48%, respectively) and services (33-39% and 26-36%, respectively). All farms required more than 60% of their emergy from purchased inputs, resulting in low emergy sustainability index (ESI = 0.1-0.5). Replacing animal protein and oil on diet composition by vegetal sources, using superficial water instead of springwater, increasing juvenile productivity, and controlling pond fertilization can lead all systems to higher efficiency and resilience, increasing sustainability.

The purpose of this project was to demonstrate the potential of converting an existing internal combustion engine for hydrogen operation at relatively low cost and to optimize the combustion process for ultra-low NOx emissions. The conversion has been carried out on a 450cc naturally aspirated single cylinder engine. The first baseline measurements and setup have shown lower NOx emissions than the baseline gasoline engine (without catalytic converter) for similar power output and engine efficiency. Further optimization of the combustion process allowed to achieve Euro VI and (latest European Commission proposal) Euro VII heavy-duty NOx limits without exhaust gas aftertreatment system (EATS) in steady state conditions. The concept is very promising and the knowledge gained should allow for further optimization to achieve near zero NOx emissions at high engine efficiency and power output with supercharging. It should also allow an efficient conversion of other engine types for different applications. In particular, a project with the aim to convert a heavy duty 6 cylinder engine intended for public transport buses has started. It follows a feasibility study which has shown the competitiveness of the hydrogen engine for this application.

Agricultural intensification is considered essential for meeting growing demand for food and biomass for energy and material purposes. Intensifying grasslands is a so-far under-represented although promising option, given their large land area and relatively low management levels. This study quantifies the bioenergy potential from intensifying temporary grasslands in Europe and the integral greenhouse gas emission effects in 2030. We first conduct a literature review of intensification options for European grasslands and then apply the environmental impact assessment model MITERRA-Europe to implement the key intensification option of using multi-species grass mixtures. The results show that 853 kha (or 8%) of temporary grassland could be made sustainably available for additional biomass production. This can be translated into a bioethanol potential of 23 PJ/yr and an emission mitigation potential of 5.8 Mt CO2-eq/yr (if conventional grass mixture from surplus temporary grassland is used for energy) or 72 PJ/yr and 4.0 Mt CO2-eq/yr (if surplus temporary grassland is used for grassy energy crops). Although the bioenergy potential is limited, the intensification measure’s key advantage is that it results in a better environmental performance of temporary grasslands. This makes it a key option for sustainably producing bioenergy in areas with high shares of temporary grasslands.

In this paper a dynamic relationship between the CO2 emissions in Finland, Norway and Sweden is presented. With the help of a VAR(2) model, and using the Granger terminology, it is shown that the emissions in Finland are affecting those in Norway and Sweden. Other aspects of this dynamic relationship are presented as well.

The exponential growth of the agricultural industry in the Amazon region has brought about notable economic advancements. However, this growth has substantially cost the region’s ecosystems, manifesting in increased deforestation and biodiversity degradation within the Amazon forest. This article is dedicated to assessing the eco-efficiency of agricultural production in Amazon biome municipalities. It places particular emphasis on identifying critical determinants through the utilization of the classic Data Envelopment Analysis (DEA) model for efficiency computation, super-efficiency models for distinctive characterization, bootstrap computational techniques for robust resampling, and the Malmquist index for calculating annual eco-efficiency indices of each Decision-Making Unit (DMU). An exploration of the correlation between efficiency and meteorological attributes of the municipalities is conducted. The findings of this study reveal several significant points: 1) Eco-efficient municipalities within the Amazon Biome can serve as benchmarks for other DMUs striving to attain optimal input-output levels. 2) Most municipalities in the Amazon Biome operate closely to the productive frontier due to the prevalent technology employed in their agricultural activities. 2) The nature of the technological frontier’s return suggests that small and large DMUs possess eco-efficiency potential. 4) The current dataset does not yield conclusive evidence regarding a direct correlation between the variables. Leveraging this information, strategic pathways can be formulated to drive economic development in tandem with the sustainability of Amazon Biome municipalities. These strategies promise to foster social, economic, and environmental benefits for the populace while providing valuable insights to inform future research within this thematic domain.

This study aims to enhance multimodal transportation systems by mitigating CO2 emissions and enhancing operational efficiency. It introduces a novel centralized cargo concentration approach tailored for regions facing geographical challenges. The method proposes for direct transportation of cargo from its loading origin to export ports, bypassing intermediate hubs. The mathematical model determines the most efficient means of transport for each route, factoring in variables like distance, volume, and cargo type. Research results indicate that, in scenarios with a high concentration of cargo, multiple hubs may not be necessary, which could streamline transportation and logistics operations. Modal preferences vary based on regional dynamics and cargo characteristics, with rail and sea transport emerging as preferable options under specific circumstances, surpassing the efficacy of road transport. The proposed model showcases reductions in both logistics costs and CO2 emissions compared to road-centric scenarios. It underscores the strategic integration of diverse transportation modes as pivotal for enhancing efficiency and sustainability. This study furnishes a framework adaptable to optimizing multimodal transportation systems in regions sharing similar geographical and logistical attributes.

The up-to-date challenge towards clean road transport are non-exhaust emissions. Important advances regarding measurement systems, including well defined characterisation techniques, as well as regulation, will happen in the next few years. In this work we present detailed results of particle emissions from a test bed for wheel suspension and brakes, consisting of aerosol (size distribution, particle number (PN) and mass (PM)) and electron microscopy measurements (EM) under different load conditions. Standard tyres and brakes from series production were tested with a high-load driving cycle while particle measurements were conducted by gravimetric measurements and with a TSI SMPS, a TSI APS and a GRIMM OPS. Furthermore, samples were analyzed by electron microscopy. A bimodal particle size distribution (PSD) was obtained with the SMPS, with peaks at 20nm and around 400nm. EM analysis of &gt;1400 single particles from the electrostatic sampler matches the PSD results. EM analysis also showed ultrafine particles, mainly from O, Fe, Si, Ba, Mg and S and also fractal particles with high C fractions. Our results suggest, in agreement with previously published literature, that particulate emissions are related to brake disc temperature and occur in significant amounts above a threshold temperature.

In the realm of cement production, clinker-producing factories emerge as both energy and material-intensive entities, emitting a substantial array of primary pollutants into the environment compared to their non-clinker producing counterparts. Our study delves into Ethiopian clinker-producing cement factories, unraveling the concentration of primary pollutants and their repercussions on neighboring communities. Venturing beyond mere statistics, we meticulously measured particulate matter (PM2.5 and PM10) and gaseous emissions (CO2, N2O, SO2) at various units within the cement factories and in nearby residential areas. The findings reveal an ambient air quality riddled with concern; PM2.5 levels ranged from 137 to 814 μg/m3, PM10 from 195 to 886 μg/m3 within the cement factories, and PM2.5 (113 to 196 μg/m3) and PM10 (125 to 453 μg/m3) in the adjacent village. Alarmingly, these particulate matter emissions exceeded the limits set by Ethiopian ambient air quality guidelines (150 μg/m3). Unraveling the health implications, respiratory diseases were notably high among individuals aged 25 to 60, followed closely by those aged 6 to 24. In contrast, the age groups 0–5 and > 61 exhibited lesser susceptibility, as infants and the elderly spent more time at home, thus reducing exposure to emissions. Our study underscores the urgent need for legal measures, calling for the establishment of buffer zones between cement factories and settlements. This proactive step, if enforced, holds the promise of mitigating cement particulate emissions and safeguarding the well-being of communities residing in proximity to these industrial giants.