Journal of Environmental Accounting and Management
Vol. 10, No. 1 (2022): Regular Issue
Articles in this issue
Vol. 10, No. 1 (2022): Regular Issue
Front/Back Materials
Challenges and Opportunities of Cleaner Production on Sustainable Development
Pages 1-5
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The current world environmental challenges claim for actions towards a sustainable development. Humans demand huge amount of resources to support the chosen development pattern, and returns concentrated human-waste to be diluted by nature, making this relationship unbalanced. This situation becomes worse when the resources extracted are beyond their own natural capacity of replenishment, which jeopardizes the resources availability and all social related issues as described by the 17 sustainable development goals. There is a common sense about the need of rethinking about the world we want for today and future generations, and for this task, looking for more sustainable production systems is an important step to feed policy makers with reliable scientific data to support better-oriented public policies. This special issue brings research show cases focused on themes discussed during the 8th and 9th International Workshop Advances in Cleaner Production, including cleaner production technologies, resources efficiency, environmental management, ecological modeling and business sustainability report. The main goal of this paper collection is to collaborate for the advances of cleaner production for the most different scales as an important approach to achieve the needed sustainable development.
Exact Solutions Involving two Jacobi Elliptic Functions for General Boussinesq Equation
Pages 7-17
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In this paper, several new exact traveling wave solutions for a general Boussinesq equation are derived. Boussinesq equation is a fourth order nonlinear partial differential equation which is used to study dynamics of water waves in fluid dynamics and other physical phenomena such as the dynamics of thin inviscid layers, non-linear lattice waves and vibration in nonlinear strings. We derive all the exact solutions which are the linear combinations of square of two Jacobi elliptic functions and a constant term. Since the computations are much more involved, required solutions are obtained using computer algebra system.
Existence and Uniqueness of Climate-Based Periodic Chikungunya Fractional Order Model with Incubation Period
Pages 19-30
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Chikungunya fever is caused by CHIKV, which uses the Aedes albopictus and Aedes aegypti mosquito population as a vector. According to WHO, mosquito-borne diseases cause millions of deaths. In this paper, the existence and uniqueness results of the temperature dependent Chikungunya virus dynamical model using fractional calculus and some fixed point theorems are derived. The Caputo-Fabrizio operator without singular kernel is used to obtain the solution of the proposed model.
Solving Nonlinear Inventory Model for Deteriorating Items using Fractional Differential Method
Pages 31-38
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In this paper, a nonlinear inventory model with demand as a derivative of time is developed for deteriorating items with no shortages are allowed. The model is solved initially by using Differential Transform Method (DTM) and further, the model is modified to Caputo Derivative Fractional Order (CDFO) and solved by Homotopy Perturbation Method with triangular fuzzy initial conditions. The results for both models in terms of non-linearity of DTM and HPM are analyzed and compared numerically.
Assessment of Urban Plantations Spatial-Temporal Structure
Pages 39-47
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The spatial-temporal distribution of vegetation within an urban environment is known as ``green space'' and is a fundamental component of an urban environment. The study aims to assess the spatial-temporal structure of plantations in Ufa, including using satellite images. The studies covered urban forests, plantations of general use in Ufa. It has been determined that most of the Ufa urban forestry territory is occupied by deciduous plantations - 90.6% of the forested area, conifers - 4.2%. The plantations of Ufa's common areas in 2019 amounted to 1,236.5 hectares, of which parks prevail - 66.6%. The location of plantings of common areas in the city's districts is uneven: objects are most widespread in the Kirovsky district (37.7%). The correlation dependence between green spaces and the number of residents by administrative districts was r = 0.43 $\pm $ 0.03. The increase in the area of plantations of common areas is confirmed by the analysis of the land area by types of Ufa's underlying surface for 1987-2018, carried out based on the calculation of the ARVI vegetation index based on Landsat-5 and Landsat-8 satellite images. A significant increase in the area occupied by tree and shrub vegetation + 10,875.2 hectares was revealed, with a reduction in the surface type ``open soil'' - -2,666.07 hectares and ``without vegetation'' - -1,393.83 hectares ($t _{calc.} = - 0.002$; $t _{0.05 tab.} = 2.306$). The transformation of the urban area over 30 years is due to increased green spaces in common areas and the construction of roads, buildings, and structures.
Sustainability with a Cost Perspective -- Driving the Industry to Embrace Sustainable Thinking
Open Access
Pages 49-72
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Previous research has shown that sustainable improvements need incentives to carry them through. An assumption is that it may be easier to incorporate sustainable thinking in an organization if the organization understands which actions it is that are having a positive effect on sustainability and on tangible costs. This paper aims to highlight the synergy effects that occur in the intersection between production costs, performance and sustainable improvements and to present a possible way of modelling these effects. The study has used three methods of analysis: literature review, a web survey sent to representatives in the Swedish manufacturing industry, and economic simulations using a case study. The literature review and the survey are used to identify important costs and incentives for sustainable improvements. The study is limited to the production shop floor level, incorporating only aspects directly affecting, and affected by manufacturing operations. \par This paper takes a holistic approach to sustainability drivers, cost drivers in industry, and economic simulations, creating an overall insight. From the literature review and the survey, intersections between sustainability measures and cost drivers could be found in the areas of site-occupancy area/floor space, resource consumption, and efficiency. Apart from laws and regulations, economic aspects and management attention are perceived as the most important drivers, but also obstacles for sustainability improvements. The study aims to support industry to embrace sustainable thinking, presenting a quantitative method to visualize the synergy effects of sustainability and measurable improvements from production development, using performance measurements when estimating manufacturing costs. The possibility to connect manufacturing cost with environmental impact, through use of performance parameters is demonstrated in a case study; where the significant environmental and economic impact of rejections is analyzed for the machining of steel frames.
Failure Mode and Effect Analysis and Analytic Hierarchical Process Applied for Reduction of Environmental Risk in Supplier Selection to Thermoplastic Industry
Pages 73-89
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Risk management has become a key issue for managing the green supply chain due to fact that the multi-risk and human judgment-based factors always involve subjectivity and ambiguity. Thus, Failure Mode Effects Analysis combined to Analytic Hierarchical Process was proposed for risk reduction in the selection process of suppliers of the green supply chain, providing flexibility and robustness in decision-making process. The tool was applied in the selection of flexographic solvent suppliers in an industry of the thermoplastic components segment and cold starting subsystems for the automotive industry, offering the opportunities for improvement in the monitoring supplier's performance.
Life Cycle Assessment and Circular Economy: A Case Study of a Photovoltaic Solar Panel in Brazil
Pages 91-111
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In Different from the linear economy, which traditionally considers any waste as garbage, the circular economy recognize waste as a valuable material potentially useful as a resource. This thinking is the main principle of the Circular Economy, a production model that attempts to counterbalance the traditional linear economy recommending a more sustainable model. Thus, we aim to evaluate the circularity, using Circular Economy Toolkit, Circular Economy Indicator Prototype, and Material Circularity Indicator and calculate the environmental impact through the Life Cycle Assessment (LCA) for a 1st Generation Photovoltaic Solar Panel (PSP) manufactured in Brazil. For applying the three CE tools and the LCA, the PSP composition was raised weighing the product parts. Besides this, we used a technical data sheet of the manufacturer to complement the data. In this context, a Brazilian scenario was elaborated in which all raw materials for the PSP assembly were virgin materials. For the PSP destination parts, 83% was recycled, and 17% was sent to landfills. The Circular Economy Toolkit results indicated a great potential for improvement in the preservation or repair, in the reform or remanufacturing, and in developing the product as a service. For the Circular Economy Indicator Prototype and Material Circularity Indicator, the circularity percentage obtained for each tool was 57.2% and 44.32%, respectively. Finally, the LCA has shown a positive environmental impact due to the generation of localized energy. This result is higher than the negative impact of the assembly and destination processes. In conclusion, LCA proved to be an essential technique to guide the actions toward a circular economy since the same product can simultaneously present excellent environmental performance results and a low degree of circularity.