Production Of Consumer Goods Research Articles

A Design and Implementation Using an Innovative Deep-Learning Algorithm for Garbage Segregation.

A startling shift in waste composition has been brought on by a dramatic change in lifestyle, the quick expansion of consumerism brought on by fierce competition among producers of consumer goods, and revolutionary advances in the packaging sector. The overflow or overspill of garbage from the bins causes poison to the soil, and the total obliteration of waste generated in the area or city is unknown. It is challenging to pinpoint with accuracy the specific sort of garbage waste; predictive image classification is lagging, and the existing approach takes longer to identify the specific garbage. To overcome this problem, image classification is carried out using a modified ResNeXt model. By adding a new block known as the "horizontal and vertical block," the proposed ResNeXt architecture expands on the ResNet architecture. Each parallel branch of the block has its own unique collection of convolutional layers. Before moving on to the next layer, these branches are concatenated together. The block's main goal is to expand the network's capacity without considerably raising the number of parameters. ResNeXt is able to capture a wider variety of features in the input image by using parallel branches with various filter sizes, which improves performance on image classification. Some extra dense and dropout layers have been added to the standard ResNeXt model to improve performance. In order to increase the effectiveness of the network connections and decrease the total size of the model, the model is pruned to make it smaller. The overall architecture is trained and tested using garbage images. The convolution neural Network is connected with a modified ResNeXt that is trained using images of metal, trash, and biodegradable, and ResNet 50 is trained using images of non-biodegradable, glass, and hazardous images in a parallel way. An input image is fed to the architecture, and the image classification is achieved simultaneously to identify the exact garbage within a short time with an accuracy of 98%. The achieved results of the suggested method are demonstrated to be superior to those of the deep learning models already in use when compared to a variety of existing deep learning models. The proposed model is implemented into the hardware by designing a three-component smart bin system. It has three separate bins; it collects biodegradable, non-biodegradable, and hazardous waste separately. The smart bin has an ultrasonic sensor to detect the level of the bin, a poisonous gas sensor, a stepper motor to open the lid of the bin, a solar panel for battery storage, a Raspberry Pi camera, and a Raspberry Pi board. The levels of the bin are maintained in a centralized system for future analysis processes. The architecture used in the proposed smart bin properly disposes of the mixed garbage waste in an eco-friendly manner and recovers as much wealth as possible. It also reduces manpower, saves time, ensures proper collection of garbage from the bins, and helps attain a clean environment. The model boosts performance to predict waste generation and classify it with an increased 98.9% accuracy, which is more than the existing system.

Influence of Firm size on Audit Quality and Earnings Management Relationship: Evidence from Listed Manufacturing Firms in Nigeria

The study investigated the influence of Firm size on the relationship between Audit quality and Earnings Management of listed Consumer Goods Manufacturing firms in Nigeria. This study tested a number of audit quality indicators (auditor’s tenure, Audit firm size and joint audit) and earnings management proxies that is (earnings restatement and discretionary accruals), using 26 listed consumer-goods manufacturing firms as the study population. Secondary data were extracted from the annual report of 13 listed consumer-goods manufacturing firms while judgmental sample from the population, covering the study period from 2012 to 2018 using historical data were adopted. The data were tested through the use of Univariate, Bivariate and Multivariate analysis. Univariate/descriptive, Bivariate, Pearson Product Moment Correlation (PPMC) techniques by use of E-view 10 Econometric software and Multivariate – regression model. The findings of the study showed that firm size variability does not influence every aspect of the Firm's attributes. Some aspects of Firms' characteristics are influenced by the size of the Firm whereas some other aspects do not respond to size variability. As was indicated by the Firm size analyses, earnings restatement of consumer-goods manufacturing firms does not respond to Firm size attribute while their discretionary accrual practices significantly depend on their size attributes. The study concludes that firm size is a significant moderator between the use of audit quality and earnings management, however it depends of the variable of earnings management used. In the light of these, it is the recommendation of this study that to ensure positive significant relationship with earnings management, the firms should voluntary engage two audit firms in all to other to allow for effective comparison, so that hidden information in financial statement could be dictated or revealed; the total assets as a dimension of firm size should be r

The Intangible Assets Innovation and Firm Value of Quoted Consumer Goods Manufacturing Firms in Nigeria

This study examined the intangible assets and firm value of quoted consumer goods manufacturing firms in Nigeria from 2012-2020 periods. Ex Post Facto research design was adopted. Data were sourced from the annual reports and accounts of twenty sampled manufacturing firms. Regression analysis was employed via E-views 9.0 statistical software. Data analysis revealed that a significant and positive effect exists between intangible assets and firm value at 5% level of significance respectively. The study further concludes that the components of considered in this study are important variables in explaining Firm Value of quoted manufacturing firms in Nigeria. Since innovation in intangible assets has a positive correlation with firm value, the study suggested that businesses should maintain a culture of innovation for the purposes of increasing customer loyalty, trust, and sales.

Application of Marketing Communication Strategy in Marketing Activities Consumer Goods Products (Case Study at PT XYZ)

Objective - This study aims to determine marketing communication strategies in consumer goods marketing activities at PT XYZ in Surabaya.
 Design/methodology/approach - The object of this research was to examine marketing communication strategies in consumer goods marketing activities at PT XYZ in Surabaya. The subject of research is PT XYZ which is located in Surabaya and the company was chosen because of its position as a market leader in the field of consumer goods product distributors.
 Findings - The results showed conformity between conceptual patterns predicted based on relevant theories with patterns of empirical findings of case studies. Based on the analysis carried out, it is concluded that the marketing communication strategy of PT XYZ uses a promotional mix in the form of advertising, sales promotion, personal selling, and marketing events. Marketing communication activities are widely supported by brand-holder companies or principals

Pengaruh Label Halal, Harga, dan Kualitas Produk terhadap Keputusan Pembelian Produk Fast Moving Consumer Goods (FMCG):

This study aims to detect the influence of halal labels, prices and product quality on purchasing decisions for Fast Moving Consumer Goods (FMCG) products in the community in Sunggal Kanan village. The independent variables in this study were halal label (X1), price (X2) and product quality (X3). The dependent variable in this study is the purchase decision towards the purchase of FMCG products. The sample used in this study was 50 respondents from the FMCG consumer population in Sunggal Kanan village. In this study, the method used was the primary data collection method or directly using questionnaires. This study conducted statistical tests using PLS-based Structural Equation Modelling. Validity tests using factor loading values, and reliability tests using Cronbach's Alpha, Composite Reliability and Average Variance Extracted (AVE) values. From the results of this analysis research states that the halal label variable has a significant impact and has a positive effect on FMCG product purchasing decisions. Meanwhile, the Price and Product Quality variables do not have a significant impact on FMCG product purchasing decisions.
 Keywords: Halal Label, Price, Product Quality, Purchasing Decision

Quantifying the Effects of Operational Technology or Industrial Control System based Cybersecurity Controls via CVSS Scoring

This paper has examined the application of the Common Vulnerability Scoring System applied to operational technology or industrial control system-based cybersecurity controls and demonstrated that the unique considerations and aspects of these environments are more accurately captured when compared against a traditional IT based evaluation. Multiple business drivers are compelling consumer goods manufacturers to augment and connect their manufacturing systems bringing with it increases in potential for experiencing a cybersecurity incident [1]. While other business verticals are able to utilize cybersecurity standards and control documents tailored for their industry, manufacturers do not have a set of materials that directly correlate to the operational technology environments in which their systems reside [2]. Cybersecurity practitioners face additional challenges in developing an understanding of the severity of the risks within these environments due to the lack of current quantifiable methods of evaluating the risks. The findings from this research provide cybersecurity practitioners with a repeatable and extensible method to derive the operational risk present to an organization due to the technologies and business strategies employed in the pursuit of business objectives.

Carbon Emission Disclosure in Indonesian Consumer Goods Manufacturing Companies During Covid-19 Pandemic

Disclosing carbon emission in the annual reports will assist the stakeholders to assess the company’s role in reducing the greenhouses gases and investors to decide their investments. Therefore, the objective of this research is to test the effect of environmental performance, international certification, board independence, and board female on carbon emission disclosure during Covid-19. The population used in this research is all consumer goods manufacturing companies listed in Indonesia Stock Exchange period 2020-2021. Purposive sampling is used in this research with some criteria made. The analysis method is multiple linear regression with SPSS 22 as a tool. The results of this research prove that environmental performance and board independence have significant positive effects on carbon emission disclosure whereas international certification and board female do not have any significant effects on carbon emission disclosure.

MANAGING THE ASSORTMENT OF THE MANUFACTURER`S CONSUMER GOODS

The article is devoted to certain aspects of the activities of product manufacturers in modern conditions - the development of recommendations for improving the management of the assortment of consumer goods. The stages of formation of a model for managing the assortment of a consumer goods manufacturer are defined, starting with the formation of an information base for management of the distribution policy, until the selection of the final strategy for managing the assortment of the enterprise. A study of the distribution channels of Kharkiv Meat Factory LLC and Kharkiv Dairy Factory PJSC shows that the main volume of products is sold through several intermediaries. At the same time, the increase in the final sale price is the result of the promotion of consumer goods through several intermediaries. It is proposed to reduce the chain of goods movement due to the creation of a joint distribution center by the manufacturer and the trade network. The process of modeling the company's assortment is very complex, which requires the use of a comprehensive approach. A comprehensive approach to the development of an assortment model consists in taking into account the elements of the company's assortment policy based on the application of heuristic methods of forecasting the sales volume of consumer goods, which predict the influence of external factors. Therefore, the article developed methodological recommendations for the construction of a management model for the process of forming the assortment of a consumer goods manufacturer as a system of theoretical and methodological views on understanding and defining the essence, content, goals, tasks, principles of forecasting sales volumes and distribution management methods, as well as organizational practical approaches to the formation of the mechanism of their implementation in the specific conditions of the operation of the enterprise. The proposed approach based on a flexible, competitive assortment model will allow to increase the competitiveness of domestic manufacturing enterprises and retail enterprises, which is absolutely necessary in the conditions of Ukraine's accession to the WTO.

Application of specialised knowledge in the course of investigation of criminal offences committed in the field of consumer goods production

The article examines the theoretical, regulatory, legal and scientific-methodological foundations of the special knowledge application in the course of criminal offences investigation. The author focuses on the scientific debate on the definition of special knowledge and its correlation with forensic knowledge. The views of scholars who have made attempts to formulate the concept of "special knowledge" have been analysed, and the shortcomings of the legal regulation of special knowledge in the legislative acts of Ukraine have been identified. It has been supported that the concept of “special knowledge” should be formulated by scientists, since legislative acts do not disclose its content.
 It has been determined that in the course of investigation of criminal offences, specialised knowledge is used during investigative (“detective”) actions and within the framework of the examination of the material evidence found. The article considers the areas of use, content and peculiarities of application of specialised knowledge in the course of investigation of criminal offences in the sphere of consumer goods production. It has been noted that the need for their use in conducting forensic examinations is due to the specifics of production technology and peculiarities of consumer goods accounting.
 Scientific and methodological recommendations on the preparation and conduct of forensic economic, forensic commodity, and forensic examination of materials, substances and products, including alcohol-containing mixtures and food products, have been developed and proposed. It has been concluded that in order to detect criminal offences in the field of consumer goods production and to collect evidence in criminal proceedings, not only legal knowledge is required, but also special knowledge in the field of finance, pricing, taxation, accounting and especially economic control.

Influencer marketing strategy of start-up company as the provider of fast-moving consumer goods (FMCG) products in Indonesia

Influencer marketing is one of the digital marketing strategies currently used by many companies. The purpose of this research is to find out and describe the influencer marketing strategy implemented specifically by an application-based FMCG product provider (start-up company) in Indonesia to market FMCG products such as fruits, vegetables, milk, and others that have a relatively short product life, using a qualitative approach and descriptive study. The results showed that the influencer marketing strategy implemented by an application-based FMCG product provider consists of four stages: determining (making), managing relationships, monitoring, and evaluating (measuring) influencer’s marketing campaigns. Research conclusion, this strategy is a repeated cycle. The last stage (evaluation or measure) is the input to determine the influencer marketing in the next campaign.

How Gratitude and Self-Image Congruency Can Affect the Satisfaction, Trust and Affective Commitment?

Objectives: This study aims to determine the effect of perceived relationship marketing investments, self-image congruency, and customer gratitude on satisfaction, trust, and affective commitment perceived by-product customers who are associated with local brands. Methodology: This study uses a quantitative approach by distributing questionnaires. Hypothesis testing was carried out using SEM (Structural Equation Model) analysis technique on AMOS 24.0 software. The object used is the brand of consumer goods products. This research was conducted by surveying 305 Y and Z generation customers who have used or are currently using the product.Finding: The results of this study indicate that gratitude has a positive and significant effect on trust and affective commitment, and also has a negative and significant effect on overall satisfaction.Conclusion: This research shows that when the customer has felt the relationship marketing investment that a product or organization has made then from then positive feelings and a greater sense of gratitude will arise for the product or organization. Keywords: Affective Commitment; Customer Gratitude; Perceived Relationship Marketing Investment; Satisfaction; Self-Image Congruence; Trust.

Moderating Role of Marketing Audit on the Effect of Strategic Marketing Planning on Organisational Performance of Selected Quoted Consumer Goods Manufacturing Companies in Lagos

Purpose: Recently, business uncertainty and pressures have challenged routine activities in consumer goods manufacturing companies (CGMC), resulting in dwindling performance due to their inability to respond swiftly and correctly to strategic marketing planning practices. However, proactive manufacturing businesses strive to evaluate their operational activities and thus put measures in place to improve their performance as a condition of continuous existence and future development. Such organisations analyse their routine functions periodically, through operational methods that allow the evaluation of their market strategy, current performance and function as management guides. The study therefore investigated the moderating role of Marketing Audit (MA) on strategic marketing planning and organisational performance of selected quoted consumer goods manufacturing companies in Lagos,
 Methodology: Survey research design was used for this study. The population was 594 staff in the sales and marketing departments of the selected CGMC in Lagos State, Nigeria. The study adopted total enumeration method. Purposive sampling technique was employed. Data were analysed using descriptive and inferential (multiple regression) statistics.
 Findings: The findings showed that marketing audit has a significant moderating effect on the effect of strategic market planning on organisational performance of selected quoted consumer goods manufacturing companies in Lagos State, Nigeria. 
 Recommendations: The study therefore recommends that top management of CGMCs should review the companies MA on marketing strategy process of personnel with correct organizational values and attitudes.

Role of Customs and Tariff Regulation in Foreign Trade with China (by the Example of Regions of the Siberian Federal District)

The current situation in the world dictates new rules for conducting foreign economic cooperation for Russia. Russia has fully deployed the vector of cooperation to the East. Over the past decades, China has been the main trading partner in this direction. The article analyzes the foreign trade of the regions of the Siberian Federal District with China. The subjects of the Siberian Federal District are strategically important territories for foreign economic transactions due to their geographical location and economic potential. The regions of the Siberian Federal District, according to their commodity specialization, deliver to China: timber, products of the fuel and energy complex, food products and agricultural raw materials. China imports machinery and equipment, products of the chemical industry to the regions of the Siberian Federal District. Given the desire of our state to increase the share of exports of value-added products, the role of customs and tariff regulation in achieving these goals is highlighted. So, using the example of the export of the commodity group "Wood and pulp and paper products" to China by the regions of the Siberian Federal District and the level of export customs duties, it is shown that there has been a redistribution in the commodity structure of timber exports from unprocessed timber in favor of processed. An analysis of China's weighted average import tariff rate showed that the principle of tariff escalation is applied to Russia: rates are low for raw materials, and high for value-added products. At the same time, the level of the weighted average import tariff rate in relation to Russia for many commodity items is lower than in relation to the whole world. It is proposed to increase the volume of production and supply of consumer goods and agricultural products, taking into account the solution of logistical problems.

Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening:Profitabilitas Dan Struktur Modal

This study aims to analyze and estimate the effect of corporate governance and capital structure on firm value with financial performance as an intervening variable in manufacturing consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used the Purposive Sampling Method and obtained as many as 24 Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange. The results of this study partially show that the variables of corporate governance, capital structure and financial performance have a significant effect on firm value. Corporate governance and capital structure have a significant effect on financial performance. Financial performance is not able to mediate the relationship between good corporate governance and firm value, financial performance is able to mediate the relationship between capital structure and firm value

Data-Driven Robotic Tactile Grasping for Hyper-Personalization Line Pick-and-Place

Industries such as the manufacturing or logistics industry need algorithms that are flexible to handle novel or unknown objects. Many current solutions in the market are unsuitable for grasping these objects in high-mix and low-volume scenarios. Finally, there are still gaps in terms of grasping accuracy and speed that we would like to address in this research. This project aims to improve the robotic grasping capability for novel objects with varying shapes and textures through the use of soft grippers and data-driven learning in a hyper-personalization line. A literature review was conducted to understand the tradeoffs between the deep reinforcement learning (DRL) approach and the deep learning (DL) approach. The DRL approach was found to be data-intensive, complex, and collision-prone. As a result, we opted for a data-driven approach, which to be more specific, is PointNet GPD in this project. In addition, a comprehensive market survey was performed on tactile sensors and soft grippers with consideration of factors such as price, sensitivity, simplicity, and modularity. Based on our study, we chose the Rochu two-fingered soft gripper with our customized force-sensing resistor (FSR) force sensors mounted on the fingertips due to its modularity and compatibility with tactile sensors. A software architecture was proposed, including a perception module, picking module, transfer module, and packing module. Finally, we conducted model training using a soft gripper configuration and evaluated grasping with various objects, such as fast-moving consumer goods (FMCG) products, fruits, and vegetables, which are unknown to the robot prior to grasping. The grasping accuracy was improved from 75% based on push and grasp to 80% based on PointNetGPD. This versatile grasping platform is independent of gripper configurations and robot models. Future works are proposed to further enhance tactile sensing and grasping stability.

Wireless Networks of Smart Multisensors and Biosensor Devices for Express Diagnostics of the State of Grape and Fruit-Berry Crops and Quality Control of Winemaking Products

The application of information and wireless technologies, multisensor and biosensor devices, as well as sensor networks based on them to control the parameters of technological processes in different industries makes it possible to greatly improve the quality of final products and reduce losses of raw materials at all stages of production and storage. This covers both the industrial production of consumer goods and the food and processing industry. The article describes the developing and testing of network of wireless smart biosensor devices for food industry, namely for controlling the quality of wine, wine materials and food products in the production process. It is considered the technological process of production of wine materials and wine, as well as parameters that are subject of controlling. The requirements for smart multisensor devices, which are reasonable to use in such technological productions, are formulated. Measuring nodes are built on the basis of amperometric sensors and wireless data transmission units. Structural, functional and principle schemas of measuring devices were developed. The design documentation was created for their production at contract factories. The integration of wireless data transmission units into measuring nodes made it possible to build wireless sensor networks based on them. Several structures of wireless networks were developed on the base of wireless nodes with different functionality and with using of different wireless data transmission protocols. Hardware and software for wireless network nodes were developed. It was fulfilled the testing of the multisensor measuring node in autonomous mode, as well as the whole network consisting of several wireless nodes. The test results showed both the weaknesses of the developed devices, which should be eliminated in further researches, and the reasonability of using smart multisensor devices and networks based on them to control the quality of wine materials and wine at different stages of their production and storage. The work was performed with the support and within the Complex program of scientific research of the National Academy of Sciences of Ukraine "Smart" sensor devices of the new generation based on modern materials and technologies." Keywords: biosensors, amperometric transducers, smart multisensors, wireless sensor network, wine and food quality control.

Financial Performance and Earnings Per Share of Consumer Goods Manufacturing Companies Quoted in Nigeria

Positive and continuous growth in Earnings per Share (EPS) has always been the desire of every investor, especially equity investors, and in measuring it, Financial Performance (FP) has been viewed to have a great impact on EPS, thus the aim is to examine the impact if any and to what extent that financial performance has on EPS. The adopted research design for this study was Ex-post facto with the objective of examining the effect of FP on EPS of Consumer Goods Manufacturing Companies (CGMC) Quoted in Nigeria. The population used for this study comprises 12 CGMC quoted on the Nigeria Exchange Group (NGX) as of April 30, 2021, while the size of the sample was purposely selected. The audited annual reports provided the data used for the companies that were sampled for the given period of 11 years (2009 – 2019). The data relied on the fact that the financial statements statutory audit in the annual report has been audited, guaranteeing its validity and reliability. The data were analyzed using descriptive and inferential statistical tools. The outcome of the test showed that the effect of ROA on EPS is positive and significant but ROE, on the other hand, has an insignificantly negative effect on the EPS of CGMC Quoted in Nigeria with a probability outcome of 0.0015 and 0.9487 respectively. The results of the test attest to these and are as follows: R² = 0.077411, Adj.R² = 0.063107 and F-Statistics = 5.411958, and P-value of 0.005534. The Study concluded that FP has both positively significant and negatively insignificant effects on the EPS of CGMC Quoted in Nigeria. The recommendation of this study is that equity investors and financial analysts should look beyond FP in taking their investment decisions.

Should I stay or should I go? Understanding stakeholder dis/engagement for deforestation‐free palm oil

AbstractAddressing tropical deforestation in the palm oil sector involves a diverse range of stakeholders who engage or disengage with each other. Palm oil global value chain (GVC) firms (plantation companies, traders and processors, and consumer goods manufacturers and retailers), as well as nongovernmental organisations, financial institutions, consultancies and certification bodies, pursue their respective organisations' agendas through engagement practices, including through coalitions, in a palm oil sustainability network (POSN). Building on interviews with different stakeholder groups, this qualitative study characterises and critically analyses ‘stakeholder engagement’ by examining (1) the priority targets for engagement among different POSN stakeholders, (2) how mechanisms and tools are used in POSN stakeholder engagement or disengagement for addressing deforestation, and (3) the implications of stakeholder engagement or disengagement for addressing deforestation. Engagement and disengagement practices are shaped by and reshape GVC governance, with powerful stakeholders emerging as knowledge brokers and norm setters, raising important challenges for how deforestation is addressed.

Endogenous economic structure, climate change, and the optimal abatement path

This paper endogenizes economic structure in Nordhaus's standard DICE model, and builds a dynamic intertemporal optimization model to determine long-term CO2 mitigation policy. Two basic macroeconomic sectors that vary in carbon intensity and suffer different damage from climate change are incorporated: one producing consumer goods, and another producing capital goods. The model finds a bidirectional interaction between climate change and economic structure. Climate change is able to reverse structure transition by decreasing investment rate. Meanwhile, economic structure evolution affects the choice of policies for managing climate change. Compared to the standard DICE model, our results show that we are likely to face a more severe climate situation; therefore, deeper mitigation efforts are called for, which requires investing an average of 3.2% of GDP per year for 2 °C warming goal. Mitigation efforts can become more effective for the economy as economic structure evolves and evokes future investment response, which will be determined not only by the normal intertemporal trade-off between present-day and future consumption, but also by another trade-off between high and low carbon-intensive goods.

Life cycle assessment of multiple dispensing systems used for cosmetic product packaging

AbstractWorldwide, the packaging industry for consumer product goods, including personal care and beauty products, generates over $25 billion in sales. An extremely high environmental impact follows the large demand in the industry. Almost 70% of the plastic waste generated in the cosmetics market is not recyclable. Sustainability in the beauty industry is complex and multifaceted, requiring an evaluation of all factors. Packaging plays an important role in the cosmetics market, and considering the amount of waste it generates, it is essential to understand packaging dispensing systems from an environmental perspective. This study investigated the environmental impacts of three dispensing systems commonly used for cosmetic product packaging: the general dip‐tube pump, the airless pump and the bag‐in‐bottle format. A cradle‐to‐grave life cycle assessment (LCA) was performed to quantitatively analyse the environmental burden of those three different dispensing systems, using a facial cream as a test case. The LCA analysed the environmental impacts generated by the packaging materials and incorporated the environmental impacts created by the facial cream residue left behind in each dispensing system. The system boundary of this LCA included the material production, intermediate processes, distribution, use and end‐of‐life phases of the packaged facial cream products. The LCA complied with the ISO standards, 14,040:2006 and 14,044:2006, and LCA software SimaPro v 9.0 was used to analyse the results. The life cycle inventories used in this LCA included US‐EI 2.2, USLCI and Ecoinvent 3. TRACI 2.1, including ten mid‐point life cycle impact categories, was chosen as the life cycle impact analysis method. Comparative and contribution analyses were conducted to interpret the LCA data. The comparative analysis demonstrated that the airless pump packaging system had less environmental burden than the other two packaging systems for all the life cycle impact categories. The bag‐in‐bottle alternative had the highest environmental impact for eight of the ten impact categories. The contribution analysis results revealed that the packaging material production phase most contributed to the environmental burden of all three packaging formats, followed by the lotion residue.