Valorization of Camellia oleifera oil processing byproducts to value-added chemicals and biobased materials: A critical review

The C.oleifera oil processing industry generates large amounts of solid wastes,including C.oleifera shell(COS)and C.oleifera cake(COC).Distinct from generally acknowledged lignocellulosic biomass(corn stover,bamboo,birch,etc.),Camellia wastes contain diverse bioactive substances in addition to the abundant lignocellulosic components,and thus,the biorefinery utilization of C.oleifera processing byproducts involves complicated processing technologies.This reviewfirst summarizes various technologies for extracting and converting the main components in C.oleifera oil processing byproducts into value-added chemicals and biobased materials,as well as their potential applications.Microwave,ultrasound,and Soxhlet extractions are compared for the extraction of functional bioactive components(tannin,flavonoid,saponin,etc.),while solvothermal conversion and pyrolysis are discussed for the conversion of lignocellulosic components into value-added chemicals.The application areas of these chemicals according to their properties are introduced in detail,including utilizing antioxidant and anti-in-flammatory properties of the bioactive substances for the specific application,as well as drop-in chemicals for the substitution of unrenewable fossil fuel-derived products.In addition to chemical production,biochar fabricated from COS and its applications in thefields of adsorption,supercapacitor,soil remediation and wood composites are comprehensively reviewed and discussed.Finally,based on the compositions and structural characteristics of C.oleifera byproducts,the development of full-component valorization strategies and the expansion of the appli-cationfields are proposed.

Upcycling plastic wastes into value-added products via electrocatalysis and photoelectrocatalysis

Plastic,renowned for its versatility,durability,and cost-effectiveness,is indispensable in modern society.Nevertheless,the annual production of nearly 400 million tons of plastic,coupled with a recycling rate of only 9%,has led to a monumental environmental crisis.Plastic recycling has emerged as a vital response to this crisis,offering sustainable solutions to mitigate its environmental impact.Among these recycling efforts,plastic upcycling has garnered attention,which elevates discarded plastics into higher-value products.Here,electrocatalytic and photoelectrocatalytic treatments stand at the forefront of advanced plastic upcycling.Electrocatalytic or photoelectrocatalytic treatments involve chemical reactions that facilitate electron transfer through the electrode/electrolyte interface,driven by electrical or solar energy,respectively.These methods enable precise control of chemical reactions,harnessing potential,current density,or light to yield valuable chemical products.This review explores recent progress in plastic upcycling through electrocatalytic and photoelectrocatalytic pathways,offering promising solutions to the plastic waste crisis and advancing sustainability in the plastics industry.

Sec-Auditor:A Blockchain-Based Data Auditing Solution for Ensuring Integrity and Semantic Correctness

Currently,there is a growing trend among users to store their data in the cloud.However,the cloud is vulnerable to persistent data corruption risks arising from equipment failures and hacker attacks.Additionally,when users perform file operations,the semantic integrity of the data can be compromised.Ensuring both data integrity and semantic correctness has become a critical issue that requires attention.We introduce a pioneering solution called Sec-Auditor,the first of its kind with the ability to verify data integrity and semantic correctness simultaneously,while maintaining a constant communication cost independent of the audited data volume.Sec-Auditor also supports public auditing,enabling anyone with access to public information to conduct data audits.This feature makes Sec-Auditor highly adaptable to open data environments,such as the cloud.In Sec-Auditor,users are assigned specific rules that are utilized to verify the accuracy of data semantic.Furthermore,users are given the flexibility to update their own rules as needed.We conduct in-depth analyses of the correctness and security of Sec-Auditor.We also compare several important security attributes with existing schemes,demonstrating the superior properties of Sec-Auditor.Evaluation results demonstrate that even for time-consuming file upload operations,our solution is more efficient than the comparison one.

SHT-based public auditing protocol with error tolerance in FDL-empowered IoVs

With the intelligentization of the Internet of Vehicles(lovs),Artificial Intelligence(Al)technology is becoming more and more essential,especially deep learning.Federated Deep Learning(FDL)is a novel distributed machine learning technology and is able to address the challenges like data security,privacy risks,and huge communication overheads from big raw data sets.However,FDL can only guarantee data security and privacy among multiple clients during data training.If the data sets stored locally in clients are corrupted,including being tampered with and lost,the training results of the FDL in intelligent IoVs must be negatively affected.In this paper,we are the first to design a secure data auditing protocol to guarantee the integrity and availability of data sets in FDL-empowered IoVs.Specifically,the cuckoo filter and Reed-Solomon codes are utilized to guarantee error tolerance,including efficient corrupted data locating and recovery.In addition,a novel data structure,Skip Hash Table(SHT)is designed to optimize data dynamics.Finally,we illustrate the security of the scheme with the Computational Diffie-Hellman(CDH)assumption on bilinear groups.Sufficient theoretical analyses and performance evaluations demonstrate the security and efficiency of our scheme for data sets in FDL-empowered IoVs.

Exploration of Interdisciplinary Integration in Teaching Reform of Legal Studies and Auditing

This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this integration,the ideas for teaching reform in the context of interdisciplinary integration,and the expected outcomes.The aim is to achieve an organic integration of legal studies and auditing through systematic teaching reforms,thereby providing students with comprehensive and integrated knowledge and skills training,ensuring the quality of talent cultivation,and adapting to the needs of social development.

双语审计Auditing本科教学的三重目标

文章设定了双语审计Auditing本科教学的三重目标:精确地洞察和理解英语国家"原汁原味"的审计理念和方法;通过两种语言的比较与切换,去不断发现和理解中外审计的异同,强化对基本审计知识与技能的学习,逐步形成审计学的价值判断;在国际环境下,以英语和汉语两种语言为媒介,通过审计行为、审计观念和审计技术的互相渗透、互相融合,培养学生的全球审计服务意识。

Multi-indicator assessment of water environment in government environmental auditing

This study focused on a multi-indicator assessment methodology for governmental environmental auditing of water protection programs. The environmental status of Wuli Lake in China was assessed using the global indicators （driver-status-response） developed by the Commission on Sustainable Development, and four additional indicators proposed by the author： water quality, pollution load, aquatic ecosystem status, and lake sediment deposition. Various hydrological, chemical, biological and environmental parameters were used to estimate the values of the indicators for assessment of environmental status of the lake based on time series data sets for twenty years. The indicators proposed can be customized to meeting the needs for particular assessment of water protection programs. This method can be used to evaluate the performance of national environmental protection programs and provide technical support for environmental auditors.

Artificial photosynthesis for high-value-added chemicals:Old material,new opportunity

Solar energy utilization has drawn attention due to ever-increasing environmental and energy issues.Photoelectrochemical(PEC)and photocatalytic(PC)water splitting for hydrogen production,which is the most popular and well-established solar-to-chemical conversion process,has been studied thoroughly to date but is now facing limitations related to low conversion efficiency.To resolve this issue,research in PEC cells or photocatalysts has recently aimed to produce alternative value-added chemicals by modifying their redox reactions,which potentially enables high economic reward to compensate for the low efficiency.Here,various kinds of redox reactions that decouple classic water splitting reactions to produce value-added chemicals via PEC and PC processes are introduced.Successful coupling of CO_(2) reduction,O_(2) reduction and organic synthesis with either water oxidation or water reduction is comprehensively discussed from the perspective of basic fundamental and product selectivity in terms of the band structure of materials,cocatalyst design,and thermodynamics and kinetics of the reactions.Throughout the review,future challenges and opportunities are suggested with respect to the redesigned artificial synthesis,which might be an alternative development for the commercialization of PEC or PC value-added chemical production technologies in the near future.

Food processing wastewater purification by microalgae cultivation associated with high value-added compounds production——A review

Microalgae have been considered as an efficient microorganism for wastewater treatment with simultaneously bioenergy and high value-added compounds production.However,the high energy cost associated with complicated biorefinery(e.g.microalgae cultivation,harvesting,drying,extraction,conversion,and purification)is a critical challenge that inhibits its large-scale application.Among different nutrition(e.g.carbon,nitrogen and phosphorous)sources,food processing wastewater is a relative safe and suitable one for microalgae cultivation due to its high organic content and low toxicity.In this review,the characteristic of different food wastewater is summarized and compared.The potential routes of value-added products(i.e.biofuel,pigment,polysaccharide,and amino acid)production along with wastewater purification are introduced.The existing challenges(e.g.biorefinery cost,efficiency and mechanism)of microalgal-based wastewater treatment are also discussed.The prospective of microalgae-based food processing wastewater treatment strategies(such as microalgae-bacteria consortium,poly-generation of bioenergy and value-added products)is forecasted.It can be observed that food wastewater treatment by microalgae could be a promising strategy to commercially realize waste source reduce,conversion and reutilization.

Reforming the natural resource auditing system from the ecological civilization perspective

Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.

Influence of Pt/Ru anodic ratio on the valorization of ethanol by PEM electrocatalytic reforming towards value-added products

The ethanol electro-reforming process was studied over PtRu/C catalysts synthesized by the modified polyol method with different compositions.In particular,this work reports the influence of anodic Pt:Ru ratio(5:1,2:1 and 1:2)on the organic product distribution(acetaldehyde,acetic acid and ethyl acetate)and pure hydrogen generation at different current densities operation levels.Physicochemical characterization of the catalysts was made by X-ray diffraction(XRD),temperature-programmed reduction(TPR)and N_(2) adsorption-desorption measurements.XRD patterns showed that Ru is introduced into the Pt structure,forming an alloy between both metals.Also,the degree of alloy was higher by increasing the Ru amounts.From TPR profiles Pt was found to be properly reduced while Ru was both in metallic state and forming RuO2.The electrochemical behaviour of each catalyst towards ethanol electroreforming process was investigated through electrochemical techniques in a half cell and a single proton exchange membrane(PEM)cell systems.An intermediate Pt:Ru ratio was found to result in high current density and electrochemical surface area(ECSA)values along with lower amounts of adsorbed species.Also,Ru addition seems to diminish the degree of degradation of the catalyst.Based on characterization and in agreement with essays carried out in a PEM cell at mild conditions(80℃ and 1 atm),PtRu/C 2:1 anode provided the best electrocatalytic results in terms of current density(740 mA cm^(-2)),hydrogen production and selectivity toward acetic acid(up to 15%apart from acetaldehyde and ethyl acetate)while requiring the lowest energy consumption.

Authorized Identity-Based Public Cloud Storage Auditing Scheme with Hierarchical Structure for Large-Scale User Groups

Identity-based public cloud storage auditing schemes can check the integrity of cloud data, and reduce the complicated certificate management. In such a scheme, one Private Key Generator(PKG) is employed to authenticate the identity and generate private keys for all users, and one Third Party Auditor(TPA) is employed to by users to check the integrity of cloud data. This approach is undesirable for large-scale users since the PKG and the TPA might not be able to afford the heavy workload. To solve the problem, we give a hierarchical Private Key Generator structure for large-scale user groups, in which a root PKG delegates lower-level PKGs to generate private keys and authenticate identities. Based on the proposed structure, we propose an authorized identity-based public cloud storage auditing scheme, in which the lowest-level PKGs play the role of TPA, and only the authorized lowest-level PKGs can represent users in their domains to check cloud data's integrity. Furthermore, we give the formal security analysis and experimental results, which show that our proposed scheme is secure and efficient.

WiBPA:An Efficient Data Integrity Auditing Scheme Without Bilinear Pairings

The security of cloud data has always been a concern.Cloud server provider may maliciously tamper or delete user’s data for their own benefit,so data integrity audit is of great significance to verify whether data is modified or not.Based on the general three-party audit architecture,a dynamic auditing scheme without bilinear pairings is proposed in this paper.It utilizes exponential operation instead of bilinear mapping to verify the validity of evidence.By establishing the mapping relation between logic index and tag index of data block with index transformation table,our scheme can easily support dynamic data operation.By hiding random numbers in the integrity evidence,our scheme can protect users’privacy information.Detailed security analysis shows that our scheme is secure against attacks such as forgery,replaying and substitution.Further experiments demonstrate that our scheme has lower computational overhead.

A survey on blockchain-based integrity auditing for cloud data

With the rapid advancement of cloud computing,cloud storage services have developed rapidly.One issue that has attracted particular attention in such remote storage services is that cloud storage servers are not enough to reliably save and maintain data,which greatly affects users’confidence in purchasing and consuming cloud storage services.Traditional data integrity auditing techniques for cloud data storage are centralized,which faces huge security risks due to single-point-of-failure and vulnerabilities of central auditing servers.Blockchain technology offers a new approach to this problem.Many researchers have endeavored to employ the blockchain for data integrity auditing.Based on the search of relevant papers,we found that existing literature lacks a thorough survey of blockchain-based integrity auditing for cloud data.In this paper,we make an in-depth survey on cloud data integrity auditing based on blockchain.Firstly,we cover essential basic knowledge of integrity auditing for cloud data and blockchain techniques.Then,we propose a series of requirements for evaluating existing Blockchain-based Data Integrity Auditing(BDIA)schemes.Furthermore,we provide a comprehensive review of existing BDIA schemes and evaluate them based on our proposed criteria.Finally,according to our completed review and analysis,we explore some open issues and suggest research directions worthy of further efforts in the future.

Energy Auditing and Improvement Scheme for Faculty of Applied Medical Sciences at Taibah University

In this work, a survey is used to investigate the current energy performance for Faculty of Applied Medical Sciences (previously Faculty of Engineering) at Taibah University in Medina city. The results of the survey show that several factors affect the energy performance in this building. It revealed that the building has been poorly designed from the point of view of thermal performance. Therefore, the building energy consumption needs to be monitored and maintained through energy auditing program. To determine the energy profile, the power consumption was calculated;the cooling load was estimated and analyzed to know the actual capacity required. The level of comfort in the building has been evaluated. Against the installed air conditioning capacity of 200-ton refrigeration, the cooling load calculations showed that the maximum cooling load needed, which is in August is only 83.22-ton refrigeration. In addition, illumination levels were measured and compared to the standard levels. Based on obtained results, two solutions were proposed: to install a building management system with approximate cost of 337,904 SR and to replace the existing chiller. Finally, the payback period for the proposed system has been estimated and found to be about 5.4 years.

Research on Firm Size, Firm Performance and Internal Auditing Modes——Based on Listed Manufacturing Companies of China

This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.

State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.

Big Data, Data Analytics and External Auditing

Big Data and Data Analytics affect almost all aspects of modern organisations’decision-making and business strategies.Big Data and Data Analytics create opportunities,challenges,and implications for the external auditing procedure.The purpose of this article is to reveal essential aspects of the impact of Big Data and Data Analytics on external auditing.It seems that Big Data Analytics is a critical tool for organisations,as well as auditors,that contributes to the enhancement of the auditing process.Also,legislative implications must be taken under consideration,since existing standards may need to change.Last,auditors need to develop new skills and competence,and educational organisations need to change their educational programs in order to be able to correspond to new market needs.

Brief analysis on value-added tax transformation and its influence on enterprises

From Jan. 1st, 2009, the value-added tax transformation will be performed in all industries around the country. Based on value-added tax types and retrospection of reform practices, this article analyzes the background of the national value-added tax transformation and points out the influence of full implementation of the value-added tax transformation on various enterprises.

Auditing and Energy Efficiency of a Ready-Made Garment Factory in Bangladesh: A Case Study

The possibilities for improving energy efficiency in ready-made composite garment factories in Bangladesh are assessed in this study. This work aims to understand the impacts of energy consumption on garment production and determine the scope of energy efficiency improvement based on energy-related data collected from a garment factory over a three-year period (2018-2020). Data from 2018 is used as the baseline and is compared to data from 2019 and 2020. It has been discovered that energy consumption has a seasonal impact. Despite the fact that electricity consumption decreased significantly during the 2020 pandemic, the energy consumption pattern in 2020 was found to be similar to that of 2018 and 2019. To improve energy efficiency, recommendations are made to modify the boiler, water pumps, gas generators, electrical motors, and lighting systems in specific ways. These suggested actions could save BDT 95 million (1.15 million US dollars) on power generation and BDT 20.5 million (0.25 million US dollars) on natural gas used for power and heat generation. These would result in a 3.75 percent reduction in the unit (kWh/kg) production energy requirement and a 3.65 percent reduction in natural gas usage per unit production, respectively, when compared to current conditions. Furthermore, these changes will provide an opportunity to reduce greenhouse gas emissions by 9.78%.