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In the modern age, where global warming is intensifying year by year, carbon reduction has long been an issue that countries all over the world must pay attention to. Therefore, governments have established a carbon tax and trading system to control the total carbon emissions of each country. According to the European Container Glass Federation (FEVE), every 10% recycled waste glass can reduce carbon dioxide emissions by 5%. Recycling waste glass will not only save the cost of raw materials but also make a significant contribution to sustainable development. This study uses the circular economy concept in the glass industry to recycle waste glass. It combines activity-based costing (ABC) and the Theory of Constraints (TOCs) to establish a production decision-making model, including carbon tax and trading. The objectives of this study are to solve the problem through mathematical programming to explore the impact of the carbon tax and carbon rights cost on corporate profits and to provide the government with the results as a reference for establishing a carbon tax system. more...

As a result of the global population growth since World War II, and the major impact of the COVID-19 pandemic on the increase in the number of deaths, carbon emissions resulting from cremations in the funeral industry have increased by more than initially expected. In order to achieve the goal of the Kyoto Protocol and the Paris Agreement, to reach net-zero carbon neutrality by 2050, in this study, we comprehensively examined the literature on the differences in burial methods in terms of carbon emissions, and undertook stepwise analysis of the solution’s sequence from 1990 to 2050 using the recurrence relations in the trend changes using 5-year intervals. By collecting the annual number of global deaths and calculating the average carbon emissions per death to be 245 kg, we analyzed and compared these data with the annual carbon dioxide amount and global population until 2050. In addition, the results for cremation and Cryomation were analyzed and compared to construct a model of comparative advantage. The results of this study show that Cryomation is more energy efficient and has a greater impact on carbon emission reduction than cremation because it does not require carbon emission elements such as embalming or coffins. Thus, Cryomation can effectively reduce damage to the environment. Taking appropriate strategies for the funeral industry to promote Cryomation can achieve the goals of environmental protection and sustainable development. more...

Using mathematical programming with activity-based costing (ABC) and based on the theory of constraints (TOC), this study proposed a green production model for the traditional paper industry to achieve the purpose of energy saving and carbon emission reduction. The mathematical programming model presented in this paper considers (1) revenue of main products and byproducts, (2) unit-level, batch-level, and product-level activity costs in ABC, (3) labor cost with overtime available, (4) machine cost with capacity expansion, (5) saved electric power and steam costs by using the coal as the main fuel in conjunction with Refuse Derived Fuel (RDF). This model also considers the constraint of the quantity of carbon equivalent of various gases that are allowed to be emitted from the mill paper-making process to conform to the environmental protection policy. A numerical example is used to demonstrate how to apply the model presented in this paper. In addition, sensitivity analysis on the key parameters of the model are used to provide further insights for this research. more...

Carbon emissions are receiving greater scrutiny in many countries due to international forces to reduce anthropogenic global climate change. Carbon taxation is one of the most common carbon emission regulation policies, and companies must incorporate it into their production and pricing decisions. Activity-based costing (ABC) and the theory of constraints (TOC) have been applied to solve product mix problems; however, a challenging aspect of the product mix problem involves evaluating joint manufactured products, while reducing carbon emissions and environmental pollution to fulfill social responsibility. The aim of this paper is to apply ABC and TOC to analyze green product mix decision-making for joint products using a mathematical programming model and the joint production data of pharmaceutical industry companies for the processing of active pharmaceutical ingredients (APIs) in drugs for medical use. This paper illustrates that the time-driven ABC model leads to optimal joint product mix decisions and performs sensitivity analysis to study how the optimal solution will change with the carbon tax. Our findings provide insight into 'sustainability decisions' and are beneficial in terms of environmental management in a competitive pharmaceutical industry. [ABSTRACT FROM AUTHOR] more...