Corporate Life Cycle Research in Accounting and Finance: A Survey, and Directions for Future Research

2018 ◽  
Author(s):  
Ahsan Habib ◽  
Mostafa Monzur Hasan
2013 ◽  
Author(s):  
Thomas OOConnor ◽  
Julie Byrne

2021 ◽  
Vol 13 (10) ◽  
pp. 5726
Author(s):  
Aleksandra Wewer ◽  
Pinar Bilge ◽  
Franz Dietrich

Electromobility is a new approach to the reduction of CO2 emissions and the deceleration of global warming. Its environmental impacts are often compared to traditional mobility solutions based on gasoline or diesel engines. The comparison pertains mostly to the single life cycle of a battery. The impact of multiple life cycles remains an important, and yet unanswered, question. The aim of this paper is to demonstrate advances of 2nd life applications for lithium ion batteries from electric vehicles based on their energy demand. Therefore, it highlights the limitations of a conventional life cycle analysis (LCA) and presents a supplementary method of analysis by providing the design and results of a meta study on the environmental impact of lithium ion batteries. The study focuses on energy demand, and investigates its total impact for different cases considering 2nd life applications such as (C1) material recycling, (C2) repurposing and (C3) reuse. Required reprocessing methods such as remanufacturing of batteries lie at the basis of these 2nd life applications. Batteries are used in their 2nd lives for stationary energy storage (C2, repurpose) and electric vehicles (C3, reuse). The study results confirm that both of these 2nd life applications require less energy than the recycling of batteries at the end of their first life and the production of new batteries. The paper concludes by identifying future research areas in order to generate precise forecasts for 2nd life applications and their industrial dissemination.


2021 ◽  
Vol 13 (15) ◽  
pp. 8427
Author(s):  
Bahareh Nikmehr ◽  
M. Reza Hosseini ◽  
Jun Wang ◽  
Nicholas Chileshe ◽  
Raufdeen Rameezdeen

This article provides a picture of the latest developments in providing BIM-based tools for construction and demolition waste (CDW) management. The coverage and breadth of the literature on offering BIM-based tools and technologies for dealing with CDW throughout the whole life cycle of construction are investigated, and gaps are identified. Findings reveal that, although various BIM-based technologies are closely associated with CDW, much of the existing research on this area has focused on the design and construction phase; indeed, the problem of CDW in post-construction stages has received scant attention. Besides, the now available tools and technologies are lacking in cross-phase insights into project waste aspects and are weak in theoretical rigor. This article contributes to the field by identifying the intellectual deficiencies in offering BIM-based tools and technologies when dealing with CDW. So, too, it points to major priorities for future research on the topic. For practitioners, the study provides a point of reference and raises awareness in the field about the most advanced available BIM-based technologies for dealing with CDW problems.


2021 ◽  
Vol 108 ◽  
pp. 103309
Author(s):  
Tatiane Tobias da Cruz ◽  
José A. Perrella Balestieri ◽  
João M. de Toledo Silva ◽  
Mateus R.N. Vilanova ◽  
Otávio J. Oliveira ◽  
...  

2021 ◽  
pp. 875697282199534
Author(s):  
Natalya Sergeeva ◽  
Graham M. Winch

This article develops a framework for applying organizational narrative theory to understand project narratives that potentially perform and change the future. Project narratives are temporal but often get repeated throughout the project life cycle to stabilize meaning, and could be about project mission, vision, identity, value creation, and so forth. Project narratives have important implications for organizational identity and image crafting. This article differentiates among different types of project narratives in relation to a project life cycle, providing case studies of project narratives on three major UK rail projects. We then set out the future research agenda into project narrative work.


2021 ◽  
Vol 30 (2) ◽  
pp. 1-47
Author(s):  
Hyun Soo Ryu ◽  
Saerona Kim ◽  
Gyu Dam Choi

Author(s):  
David E. Lee ◽  
Michel A. Melkanoff

Abstract Traditional engineering analysis of product designs has focused primarily on a product’s operational performance without considering costs of manufacturing and other stages downstream from design. In contrast, life cycle analysis of a product during its initial development can play a crucial role in determining the product’s overall life cycle cost and useful life span. This paper examines product life cycle engineering analysis - measurement of product operational performance in a life cycle context. Life cycle engineering analysis is thus considered both as an extension of traditional engineering analysis methods and as a subset of a total product life cycle analysis. The issues critical to life cycle engineering analysis are defined and include product life cycle data modeling and analysis, analysis tools and their performance regimes, performance tradeoff measurement and problems of life cycle engineering analysis in an organizational context. Recommendations are provided for future research directions into life cycle engineering analysis in the context of integration architectures for concurrent engineering.


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