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1 – 4 of 4Qiang Du, Yerong Zhang, Lingyuan Zeng, Yiming Ma and Shasha Li
Prefabricated buildings (PBs) have proven to effectively mitigate carbon emissions in the construction industry. Existing studies have analyzed the environmental performance of…
Abstract
Purpose
Prefabricated buildings (PBs) have proven to effectively mitigate carbon emissions in the construction industry. Existing studies have analyzed the environmental performance of PBs considering the shift in construction methods, ignoring the emissions abatement effects of the low-carbon practices adopted by participants in the prefabricated building supply chain (PBSC). Thus, it is challenging to exploit the environmental advantages of PBs. To further reveal the carbon reduction potential of PBs and assist participants in making low-carbon practice strategy decisions, this paper constructs a system dynamics (SD) model to explore the performance of PBSC in low-carbon practices.
Design/methodology/approach
This study adopts the SD approach to integrate the complex dynamic relationship between variables and explicitly considers the environmental and economic impacts of PBSC to explore the carbon emission reduction effects of low-carbon practices by enterprises under environmental policies from the supply chain perspective.
Findings
Results show that with the advance of prefabrication level, the carbon emissions from production and transportation processes increase, and the total carbon emissions of PBSC show an upward trend. Low-carbon practices of rational transportation route planning and carbon-reduction energy investment can effectively reduce carbon emissions with negative economic impacts on transportation enterprises. The application of sustainable materials in low-carbon practices is both economically and environmentally friendly. In addition, carbon tax does not always promote the implementation of low-carbon practices, and the improvement of enterprises' environmental awareness can further strengthen the effect of low-carbon practices.
Originality/value
This study dynamically assesses the carbon reduction effects of low-carbon practices in PBSC, informing the low-carbon decision-making of participants in building construction projects and guiding the government to formulate environmental policies.
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Xuemei Wang, Jixiang He, Yue Ma, Hao Wang, Dehong Ma, Dongdong Zhang and Hudie Zhao
The purpose of this study is to evaluate the tannase-assisted extraction of tea stem pigment from waste tea stem, after which the stability of the purified pigment was determined…
Abstract
Purpose
The purpose of this study is to evaluate the tannase-assisted extraction of tea stem pigment from waste tea stem, after which the stability of the purified pigment was determined and analyzed.
Design/methodology/approach
The extracting process was optimized using the response surface methodology (RSM) approach. Material-liquid ratio, temperature and time were chosen as variables and the absorbance as a response. The stability of the tea stem pigment at the different conditions was tested and analyzed.
Findings
The optimized extraction technology was as follows: material-liquid ratio 1:20 g/ml, temperature 50°C and time 60 min. The stability test results showed that tea stem pigment was sensitive to oxidants, but the reducing agents did not affect it. The tea stem pigment was unstable under strong acid and strong alkali and was most stable at pH 6. The light stability was poor. Tea stem pigment would form flocculent precipitation under the action of Fe2+ or Fe3+ and be relatively stable in Cu2+ and Na2+ solutions. The tea stem pigment was relatively stable at 60°C and below.
Originality/value
No comprehensive and systematic study reports have been conducted on the extraction of pigment from discarded tea stem, and researchers have not used statistical analysis to optimize the process of tannase-assisted tea stem pigment extraction using RSM. Additionally, there is a lack of special reports on the systematic study of the stability of pigment extracted from tea stem.
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Augustine Senanu Komla Kukah, Jin Xiaohua, Robert Osei-Kyei and Srinath Perera
This study aims to undertake a review of how carbon trading contributes to a reduction in emission of greenhouse gases (CHGs).
Abstract
Purpose
This study aims to undertake a review of how carbon trading contributes to a reduction in emission of greenhouse gases (CHGs).
Design/methodology/approach
A narrative literature review approach was adopted to identify and synthesise existing literature using the Scopus and Web of Science databases. Articles were limited to the past 10 years to obtain the most current literature. The various ways in which carbon trading leads to reductions in emissions were identified and discussed.
Findings
The results showed that the main ways in which carbon trading contributes to reductions in emissions are through innovation in low-carbon technologies, restoration of ecosystems through offset money, development of renewable and clean energy and providing information on investment related to emissions.
Practical implications
The value of this study is to contribute to the built environment’s climate change mitigation agenda by identifying the role of carbon trading.
Originality/value
The output of this research identifies and contextualises the role carbon trading plays in the reduction of CHG emissions.
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Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung
This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.
Abstract
Purpose
This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.
Design/methodology/approach
A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.
Findings
The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.
Research limitations/implications
The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.
Practical implications
The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.
Originality/value
To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.
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