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Article
Publication date: 23 December 2024

Mahmood Madhoosh, Mehdi Safari Gerayli, Javad Ramezani, Javad Babaee Khalili and Mehdi Khalilpour

This paper, on the one hand, aims to introduce a framework that helps to identify human rights accounting (HRA) factors and, on the other hand, investigates the effect of…

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Abstract

Purpose

This paper, on the one hand, aims to introduce a framework that helps to identify human rights accounting (HRA) factors and, on the other hand, investigates the effect of accountants’ professional development (APD) on HRA.

Design/methodology/approach

The research design consists of two main parts: (1) Identifying HRA factors through interviews and evaluating the validity and reliability of the presented framework dimensions and (2) Research hypothesis testing through partial least squares in selected firms listed on Tehran Stock Exchange.

Findings

Based on the mixed method of this study, the result in the qualitative part is to provide the HRA framework of the existence of three categories; There are 6 components and 32 themes during 12 interviews. In the quantitative section, the results of the study showed that APD has a significantly positive effect on HRA.

Originality/value

The study contributes to the literature on perceptions of human rights from a social accounting perspective in an emerging economy like Iran. Because human rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. This study by questioning the relationship between accounting and human rights indicates that urgent measures need to be undertaken to mainstream the legitimate human rights obligations of business entities.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

Keywords

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Article
Publication date: 2 October 2024

Alper Uğur

As lubricating oils are used, their performance deteriorates and they become contaminated. The purpose of this paper is to investigate the lubrication performance of reclaimed…

59

Abstract

Purpose

As lubricating oils are used, their performance deteriorates and they become contaminated. The purpose of this paper is to investigate the lubrication performance of reclaimed 5 W-30 a fully synthetic used engine oil (UEO) with wear tests after refining it from a solvent-based extraction method using solvent (1-PrOH) and adsorbent materials such as cement, celite and deep eutectic solvent (DES).

Design/methodology/approach

The treated oil mixtures were prepared by blending engine oils with various adsorbent materials at 5% (w/w) in organic 1-PrOH solvent at a UEO: solvent ratio of 1:2 (w/w). The measurement of kinematic viscosity, density, the total acid number (TAN) and elemental analysis of oil samples was done by the ASTM standards D445/D446, D4052, D974 and D6595, respectively. Adsorbents and treated oil samples characterized by SEM-EDX, FTIR and UV analysis, respectively. Meanwhile, lubricating performance in tribological applications was evaluated through the wear test device using a rotating steel alloy 1.2379 cylinder and a stationary 1.2738 pin under 20, 40 and 80 kg load conditions. Worn surface analysis was done with SEM and 2.5D images.

Findings

It was found that when using the combination of cement and celite as an adsorbent in the reclamation of used engine oil demonstrated better lubricant properties. The properties of used engine oil were improved in the manner of kinematic viscosity of 32.55 from 68.49 mm2/s, VI (Viscosity index) value of 154 from 130, TAN of 3.18 from 4.35 (mgKOH/g) and Fe content of 11 from 32 mg/L. The anti-wear properties of used engine oil improved by at least 32% when 5% cement and 5% celite adsorbent materials were used together.

Research limitations/implications

The paper is based on findings from a fully synthetic 5 W-30 A5 multi-grade engine lubrication oil collected after driving approximately 12.000 km.

Practical implications

The results are significant, as they suggest practical regeneration of used engine oil is achievable. Additionally, blending fresh oil with reclaimed used engine oil in a 1:1 ratio reduced wear loss by over 10% compared to fresh oil.

Social implications

Reusing used engine oils can reduce their environmental impact and bring economic benefits.

Originality/value

This study showed that the properties of UEO can be enhanced using the solvent extraction-adsorption method. Furthermore, the study provided valuable insights into the metal concentrations in engine oil samples and their impact on lubrication performance. The order of the number of the grooves quantity and the possibility of the observed scuffing region trend relative to the samples was UEO > 5W-30 fresh oil > Treated oil sample with the adsorbent cement and celite together.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-06-2024-0209/

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