Comparative Life Cycle Assessment among Three Polyurethane Adhesive Technologies for the Footwear Industry

Maciel, Vinícius Gonçalves; Bockorny, Geovana de Avila; Junior, Nei Sebatião Domingues; Scherer, Moara Britz; Zortea, Rafael Batista; Seferin, Marcus

doi:10.1021/acssuschemeng.7b02516

Cited by 45 publications

(17 citation statements)

References 16 publications

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“…ODLH 1 The highest overtime hours with the first overtime pay rate, as shown in Figure 7. ODLH 2 The highest overtime hours with the second overtime pay rate, as shown in Figure 7. DLC 0…”

Section: Lh I5mentioning

confidence: 92%

“…ODLC 1 The total regular direct labor costs at ODLH 1 , i.e., ODLC 1 = DLC 0 + WR 1 * (ODLH 1 − DLH 0 ). ODLC 2 The total regular direct labor costs at ODLH 2 , i.e., ODLC 2 = ODLC 1 + WR 2 * (ODLH 2 − ODLH 1 ).…”

Section: Lh I5mentioning

confidence: 99%

“…The machine hours of the gluing machine required for one unit of product i. LMH 1 The capability of machine hours for the knitting machine. LMH 2 The capability of machine hours for the pressing machine. LMH 5 The capability of machine hours for the gluing machine.…”

Section: Mh I5mentioning

confidence: 99%

“…Climate change has become a global issue that requires comprehensive solutions to prevent serious environmental, social, and economic impacts [1]. Environmental issues are especially serious for shoe manufacturers due to the production processes and the sourcing of raw materials, as well as workers being harmed by organics and solvents while producing a pair of shoes [2,3]. The evidence suggests that the adverse effects of climate change can be improved by mitigating man-made greenhouse gas emissions (GHG) [4].…”

Section: Introductionmentioning

confidence: 99%

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Carbon Emissions Cost Analysis with Activity-Based Costing

Tsai

Jhong

2018

Sustainability

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Due to growing awareness about environmental issues, consumers are becoming more likely to purchase environmentally friendly products that involve lower carbon emissions (CE). Environmental regulations are being enforced and lower-carbon products are being produced in order to maintain competitiveness when complying with such regulations. This paper aims to explore the effect of CE on profit through three kinds of models using the activity-based costing (ABC) approach. The results indicate that governmental policy makers can effectively decrease CE by Total Quantity Control (TQC) to resolve problems of environmental degradation. Governmental policy makers can control CE by limiting the quantities of CE, thereby forcing manufacturers to decrease CE during production. Furthermore, policy makers can set up regulations on CE quotas to control CE well instead of imposing carbon taxes. Therefore, manufacturers will try their best to find methods of improving production processes, equipment, and/or materials to decrease the CE quantity and achieve maximum profit under the restricted carbon emissions quotas.However, traditional management accounting considers environmental costs as normal overhead costs, and manufacturers have no interest in addressing issues relevant to the environment [14], such as the carbon emissions cost (CEC). Various industries have used the activity-based costing (ABC) approach to accurately estimate production costs alongside environmental costs, including industries such as construction, DRAM, tourism, automotive, aviation,. Furthermore, the ABC approach has been used to estimate environmental cost and to evaluate the impact on profit of carbon emissions, Volatile Organic Compounds (VOCs) emissions, coal ash, sludge and waste residue in the models [17,18,20,21]. However, there are few studies that use the ABC approach in the footwear industry to resolve problems of cost and the environment. Therefore, this study utilized the ABC approach to accurately estimate the effect of CE.Moreover, previous researchers did not considered the possibility of purchasing carbon rights to get a larger CE allowance for production, but only considered carbon tax (CT) in their models when using the ABC approach to estimate CEC [17,[21][22][23]. For this reason, the models in this study discussed the effect of CE on profit through three kinds of situations. We incorporated the concept of cap-and-trade (CAT), in which companies have a limited number of permits for carbon emissions allocated from the government. The companies are required to hold permits in an amount equal to their emissions; otherwise they need to buy carbon rights (CR) from the market.In this paper, we assume that the company has a CE quota allocated from the government. Carbon emissions allocation is a fundamental method of carbon emissions reduction through government policy. Zhou and Wang [24] classified the allocation method into four approaches through a comprehensive literature review: (1) Indicator approach: the carbon emissions allocation i...

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“…ODLH 1 The highest overtime hours with the first overtime pay rate, as shown in Figure 7. ODLH 2 The highest overtime hours with the second overtime pay rate, as shown in Figure 7. DLC 0…”

Section: Lh I5mentioning

confidence: 92%

Section: Lh I5mentioning

confidence: 99%

Section: Mh I5mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Carbon Emissions Cost Analysis with Activity-Based Costing

Tsai

Jhong

2018

Sustainability

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“…It was reported that when the efficiency of the chemical process is reduced to an application-like level, there is almost parity with the plasma process in regard to the climate change factor. In another study applied to footwear industry [ 171 ] three different polyurethane adhesive technologies and the specific primers were compared. A better management of the energy expended during the application step using renewable energy sources, improvement of equipment energy efficiency, and development of new formulations are potential possibilities to reduce impacts.…”

Section: Surface Treatments To Enable Emergent Technologiesmentioning

confidence: 99%

Review on Adhesives and Surface Treatments for Structural Applications: Recent Developments on Sustainability and Implementation for Metal and Composite Substrates

et al. 2020

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Using adhesives for connection technology has many benefits. It is cost-efficient, fast, and allows homogeneous stress distribution between the bonded surfaces. This paper gives an overview on the current state of knowledge regarding the technologically important area of adhesive materials, as well as on emergent related technologies. It is expected to fill some of the technological gaps between the existing literature and industrial reality, by focusing at opportunities and challenges in the adhesives sector, on sustainable and eco-friendly chemistries that enable bio-derived adhesives, recycling and debonding, as well as giving a brief overview on the surface treatment approaches involved in the adhesive application process, with major focus on metal and polymer matrix composites. Finally, some thoughts on the connection between research and development (R&D) efforts, industry standards and regulatory aspects are given. It contributes to bridge the gap between industry and research institutes/academy. Examples from the aeronautics industry are often used since many technological advances in this industry are innovation precursors for other industries. This paper is mainly addressed to chemists, materials scientists, materials engineers, and decision-makers.

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