WorldWideScience

Sample records for amortization

  1. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

  2. 17 CFR 256.403 - Depreciation and amortization expense.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Depreciation and amortization... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.403 Depreciation and amortization expense. This account shall include the amount of depreciation and amortization for all service plant,...

  3. 26 CFR 1.194-1 - Amortization of reforestation expenditures.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amortization of reforestation expenditures. 1....194-1 Amortization of reforestation expenditures. (a) In general. Section 194 allows a taxpayer to elect to amortize over an 84-month period, up to $10,000 of reforestation expenditures (as defined...

  4. 26 CFR 1.168A-2 - Election of amortization.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Election of amortization. 1.168A-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168A-2 Election of amortization. (a) General rule. An election by the taxpayer to take amortization deductions...

  5. CREATIVE ACCOUNTING – TANGIBLE ASSETS AND AMORTIZATION

    Directory of Open Access Journals (Sweden)

    PARTENIE DUMBRAVĂ

    2012-05-01

    Full Text Available Evaluation is a necessary first order and consists of expressed using monetary standard the assets, processes and resources of the entities. Economic entities and their leaders have different techniques for handling information presented in the annual statements: to influence the results or to change the entity financial position. The most used creative accounting techniques for tangible assets are the following: treatment of amortization and impairments policy, the revaluation of tangible assets, capitalization of expenses subsequent to commissioning (capitalize or not the expenses and treatment of development costs. The objective of this paper is to present the influence of the amortization policy used by entities in Romania and Hungary by a case study on the annual financial statements.

  6. 47 CFR 32.6560 - Depreciation and amortization expenses.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation and amortization expenses. 32.6560 Section 32.6560 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Depreciation and amortization expenses. Class B telephone companies shall use this account for expenses of...

  7. 26 CFR 1.822-10 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... a company and, except to the extent such a company actually accrues discount or amortizes premium... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of discount... Perpetual Policies Or Premium Deposits) § 1.822-10 Amortization of premium and accrual of discount. (a)...

  8. 17 CFR 256.108 - Accumulated provision for depreciation and amortization of service company property.

    Science.gov (United States)

    2010-04-01

    ... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... Accounts: Assets and Other Debit Accounts § 256.108 Accumulated provision for depreciation and amortization... 403, Depreciation and amortization expense. (b) At the time of retirement of depreciable...

  9. 47 CFR 36.361 - Depreciation and amortization expenses-Account 6560.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation and amortization expenses-Account... Operating Expenses and Taxes Depreciation and Amortization Expenses § 36.361 Depreciation and amortization expenses—Account 6560. (a) This account includes the depreciation expenses for telecommunications plant...

  10. 26 CFR 1.1238-1 - Amortization in excess of depreciation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Amortization in excess of depreciation. 1.1238-1... Amortization in excess of depreciation. (a) In general. Section 1238 provides that if a taxpayer is entitled to... amortization deduction exceeds normal depreciation. Thus, under section 1238 gain from a sale or exchange...

  11. 26 CFR 1.168A-3 - Election to discontinue amortization.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Election to discontinue amortization. 1.168A-3...-3 Election to discontinue amortization. (a) If a taxpayer has elected to take amortization deductions with respect to an emergency facility, it may, after such election and prior to the expiration...

  12. Additively Homomorphic UC commitments with Optimal Amortized Overhead

    DEFF Research Database (Denmark)

    Cascudo Pueyo, Ignacio; Damgård, Ivan Bjerre; David, Bernardo Machado;

    2015-01-01

    We propose the first UC secure commitment scheme with (amortized) computational complexity linear in the size of the string committed to. After a preprocessing phase based on oblivious transfer, that only needs to be done once and for all, our scheme only requires a pseudorandom generator and a l...

  13. 26 CFR 1.822-3 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of discount... Perpetual Policies Or Premium Deposits) § 1.822-3 Amortization of premium and accrual of discount. Section... discount, attributable to the taxable year, on bonds, notes, debentures or other evidences of...

  14. 26 CFR 1.822-7 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of discount... Perpetual Policies Or Premium Deposits) § 1.822-7 Amortization of premium and accrual of discount. Section... discount, attributable to the taxable year, on bonds, notes, debentures, or other evidences of...

  15. 7 CFR 4290.845 - Maximum rate of amortization on Loans and Debt Securities.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Maximum rate of amortization on Loans and Debt... INVESTMENT COMPANY (âRBICâ) PROGRAM Financing of Enterprises by RBICs Structuring Rbic Financing of Eligible Enterprises-Types of Financings § 4290.845 Maximum rate of amortization on Loans and Debt Securities....

  16. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Election to amortize start-up expenditures. 1.195-1 Section 1.195-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.195-1 Election to amortize...

  17. 26 CFR 1.178-1 - Depreciation or amortization of improvements on leased property and cost of acquiring a lease.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Depreciation or amortization of improvements on... for Individuals and Corporations (continued) § 1.178-1 Depreciation or amortization of improvements on... the amount of the deduction allowable for any taxable year to a lessee for depreciation...

  18. DEBT AMORTIZATION AND SIMPLE INTEREST: THE CASE OF PAYMENTS IN AN ARITHMETIC PROGRESSION

    Directory of Open Access Journals (Sweden)

    Clovis José Daudt Lyra Darrigue Faro

    2014-12-01

    Full Text Available With the argument that, necessarily, compound interest implies anatocism, the Brazilian Judiciary has been determining that, specially for the case of  debt amortization in accordance with the so called Tabela Price, when we have constant payments, the use of simple interest. With the same determination occurring in the case of the Constant Amortization Scheme, when the payments follow arithmetic progressions.  However, as simple interest lacks the property of time subdivision, it is shown that as in the case of constant payments, the adoption of simple interest in the case of payments following an arithmetic progression results in amortization schemes that are financially inconsistent. In the sense that the determination of the outstanding principal in accordance with the prospective, retrospective and of recurrence methods lead to conflicting  results. To this end, four different variations of the use of simple interest are numerically analyzed.

  19. 26 CFR 1.818-3 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... of discount and consistently follows such method thereafter. Ordinarily, a company regularly employs... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of discount... and accrual of discount. (a) In general. Section 818(b) provides that the appropriate items of...

  20. 18 CFR 367.4280 - Account 428, Amortization of debt discount and expense.

    Science.gov (United States)

    2010-04-01

    ..., Amortization of debt discount and expense. 367.4280 Section 367.4280 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  1. 26 CFR 1.803-6 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... company. A life insurance company which adjusts amortization of premium or accrual of discount with... discount will be determined: (1) According to the method regularly employed by the company, if such method... premium or accrual of discount will be deemed “regularly employed” by a life insurance company if...

  2. 26 CFR 1.248-1T - Election to amortize organizational expenditures (temporary).

    Science.gov (United States)

    2010-04-01

    ... irrevocable and applies to all organizational expenditures of the corporation. A change in the characterization of an item as an organizational expenditure is a change in method of accounting to which sections... as a change in method of accounting if the corporation amortized organizational expenditures for...

  3. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Instructions for balance sheet accounts-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation...

  4. 26 CFR 1.195-1T - Election to amortize start-up expenditures (temporary).

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Election to amortize start-up expenditures (temporary). 1.195-1T Section 1.195-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.195-1T Election to...

  5. ACCOUNTING TREATMENT OF ASSETS AMORTIZATION TAKEN BY MEANS OF FINANCIAL LEASING REGIME

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2010-01-01

    Full Text Available In conditions of fast technical progress, the financial leasing has become a necessary element so as to finance the investments, and towards a real economic growth. The financial leasing has generated within the lessee accountancy both exploitation expenses as regards the amortization afferent to the assets, as well as the financial expenses. The main objective of this paper consists in emphasizing the issues the amortization of the asset taken by financial leasing, in accordance to the international standards, specific to the leasing, tangible assets and depreciation of assets. An especial attention should be dedicated to the result, where changing the useful lifetime of the assets on financial leasing regime has effects over the truthful reflection of financial position and performances of a lessee. One might also outline that the time of asset utilization represents a factor, which has influenced the decision of refinancing by leasing.

  6. On the Amortized Complexity of Zero Knowledge Protocols for Multiplicative Relations

    DEFF Research Database (Denmark)

    Cramer, Ronald; Damgård, Ivan Bjerre; Pastro, Valerio

    2011-01-01

    require the strong RSA assumption, we only need the assumption required by the commitment scheme itself, namely factoring. We generalize this to a protocol that verifies $l$ instances of an algebraic circuit $D$ over $K$ with $v$ inputs, in the following sense: given committed values $x_{i,j}$ and $z......We present a protocol that allows to prove in zero-knowledge that committed values $x_i, y_i, z_i$, $i=1,\\dots,l$ satisfy $x_iy_i=z_i$, where the values are taken from a finite field $K$, or are integers. The amortized communication complexity per instance proven is $O(\\kappa + l)$ for an error......_i$, with $i=1,\\dots,l$ and $j=1,\\dots,v$, the prover shows that $D(x_{i,1},\\dots,x_{i,v})= z_i$ for $i=1,\\dots,l$. For circuits with small multiplicative depth, this approach is better than using our first protocol: in fact, the amortized cost may be asymptotically smaller than the number of multiplications...

  7. Zero-Knowledge Proofs with Low Amortized Communication from Lattice Assumptions

    DEFF Research Database (Denmark)

    Damgård, Ivan Bjerre; López-Alt, Adriana

    2012-01-01

    We construct zero-knowledge proofs of plaintext knowledge (PoPK) and correct multiplication (PoPC) for the Regev encryption scheme with low amortized communication complexity. Previous constructions of both PoPK and PoPC had communication cost linear in the size of the public key (roughly quadratic...... honest prover chose and the size of which an accepting verifier would be convinced. The latter weakness was also present in the existent PoPC protocols. In contrast, O(n) proofs (for lattice dimension n) in our PoPK and PoPC protocols have communication cost linear in the public key. Thus, we improve the...... amortized communication cost of each proof by a factor linear in the lattice dimension. Furthermore, we allow the message space to be ℤp and the randomness distribution to be the discrete Gaussian, both of which are natural choices for the Regev encryption scheme. Finally, in our schemes there is no gap...

  8. 26 CFR 1.1016-4 - Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income...

    Science.gov (United States)

    2010-04-01

    ..., chapter 1 of the Code, or prior income tax law, to the extent that section 1016(a)(2) does not apply, and... tax under part II of subchapter L, chapter 1 of the Code, or prior income tax law, to the extent that..., amortization, and depletion; periods during which income was not subject to tax. 1.1016-4 Section...

  9. Modeling and Treatment Applicable in the Establishment of the Necessary Variables for Testing the Mathematical Model Regarding the Contribution of the Amortization Method to The Estimation of the Cash Flows from the Use of Fixed Assets – Case Study Applied to the Groups of Societies within the European Space

    Directory of Open Access Journals (Sweden)

    Marinela - Daniela MANEA

    2012-11-01

    Full Text Available The paper sets out to tackle with the problem of modeling the variables necessary for testing the suggested mathematical model – the net cash flows from using the tangible fixed assets for the year of analysis, the discount rate of the future cash flows, respectively the annual and cumulative amortization. In our attempt to prove that, starting from a given set of rules regarding amortization and complying with the considerations of the American implicit interest depreciation method, we can obtain a model through which the net cash flow from exploitation of an asset/group of assets can be expressed according to measure of the annual amortization, we considered it necessary to gradually present the successive steps of modeling the above mentioned aggregates in the practice of the societies within the European area. Likewise, there have been mentioned the limitations encountered in our research process in the set of annual financial situations of the groups of societies within the European area connected to the measurement of the above mentioned variables.

  10. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    OpenAIRE

    MARIANA GURAU; MARIA ZENOVIA GRIGORE

    2012-01-01

    Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for...

  11. On the Amortized Complexity of Zero-Knowledge Protocols

    DEFF Research Database (Denmark)

    Cramer, R.; Damgård, Ivan Bjerre; Keller, Marcel

    2014-01-01

    membership and knowledge of discrete logarithms in groups of unknown order, interval proofs of the latter, and proofs of plaintext knowledge for various types of homomorphic encryption schemes. We first propose our protocols as Σ-protocols and extend them later to zero-knowledge proofs of knowledge...

  12. Formal-language-theoretic Optimal Path Planning For Accommodation of Amortized Uncertainties and Dynamic Effects

    OpenAIRE

    Chattopadhyay, Ishanu; Cascone, Anthony; Ray, Asok

    2010-01-01

    We report a globally-optimal approach to robotic path planning under uncertainty, based on the theory of quantitative measures of formal languages. A significant generalization to the language-measure-theoretic path planning algorithm $\

  13. On the Amortized Complexity of Zero Knowledge Protocols for Multiplicative Relations

    DEFF Research Database (Denmark)

    Cramer, Ronald; Damgård, Ivan Bjerre; Pastro, Valerio

    2012-01-01

    We present a protocol that allows to prove in zero-knowledge that committed values xi, yi, zi, i = 1,…,l satisfy xiyi = zi, where the values are taken from a finite field. For error probability 2− u the size of the proof is linear in u and only logarithmic in l. Therefore, for any fixed error pro...... commitments and in this case we improve on security: whereas previous solutions with similar efficiency require the strong RSA assumption, we only need the assumption required by the commitment scheme itself, namely factoring...

  14. PSYCHOLOGICAL AMORTIZATION FACTORS FOR MEDIA IMPACT IN DEVELOPMENT OF CHILDREN FROM DIFFERENT SOCIAL GROUPS

    Directory of Open Access Journals (Sweden)

    Olga I. Makhovskaya

    2016-04-01

    Full Text Available The aim of this publication is to analyze the domestic and foreign psychological researches on influence of TV-programs on social, cognitive and emotional development of children. Methods. Methods involve a comparative historical and psychological analysis of papers, manuscripts and archival records of television companies. Results. The present study demonstrates that educational television, subsequently on-line resources for children, affect operative cognitive functions, increase cognitive motivation, and contribute to the formation of other important cognitive and social skills. However, the impact on children on-screen resources depends on the status and education level of the family. Scientific novelty. Much attention is given to the fact that it is the first attempt to provide historical and psychological analysis of world-wide studies of the effects of children’s television, from the main countries-producers of TV and video programs for children of different age – Russia, USA, Germany, France, Israel, etc. Criteria and matrix for comparison of heterogeneous researches, the domestic theory of child development, cultural-historical approach, the theory of stage formation of mental actions, activity theory had been chosen. Practical significance of the research is that these criteria can be used to assess any of the videos, their educational potential. Psychologists involved in the process of television production, this article will help to simulate the learning process taking into account the age of the children and their socio-cultural origin. 

  15. 13 CFR 107.845 - Maximum rate of amortization on Loans and Debt Securities.

    Science.gov (United States)

    2010-01-01

    ... Loans and Debt Securities. 107.845 Section 107.845 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring Licensee's Financing of An Eligible Small Business: Terms and Conditions of Financing § 107.845...

  16. 26 CFR 1.197-2 - Amortization of goodwill and certain other intangibles.

    Science.gov (United States)

    2010-04-01

    ..., education, or training of a workforce), the terms and conditions of employment whether contractual or... existing futures contract, foreign currency contract, notional principal contract, interest rate swap,...

  17. Capacity analysis of amortization of energy and environmental liabilities photovoltaic panels

    International Nuclear Information System (INIS)

    The claim that the use of solar energy through photovoltaic (PV) panels is a clean energy source is based, in most cases, considering only the generation of electricity by the group after manufacture and installation. Without considering the process of manufacture, neither more nor less CO2 emissions are produced, and other degradation environment, which vary according to the country's energy matrix in which these activities develop. This article uses analysis tools to study the impacts of life cycle environment that have passed since the exploitation of mineral deposits used in the manufacture of major components for the manufacture of the panel. In this study adds to quantify the emissions of various gases, emitted in the manufacturing process of photovoltaic modules, expressed in equivalent tons of CO2, resulting from the process and depending on the country in which the panel is manufactured and the depreciation of environmental liabilities, to allow life determination (author)

  18. 29 CFR 4211.36 - Modifications to the determination of initial liabilities, the amortization of initial...

    Science.gov (United States)

    2010-07-01

    ...), or § 4211.34(b) with any of the following contribution-based fractions— (1) A fraction, the numerator... withdrawn as of the end of the initial plan year; (2) A fraction, the numerator of which is the total amount... fraction, the numerator of which is the total amount required to be contributed to the plan by...

  19. 26 CFR 1.168A-6 - Depreciation of portion of emergency facility not subject to amortization.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation of portion of emergency facility... for Individuals and Corporations § 1.168A-6 Depreciation of portion of emergency facility not subject... in lieu of any deduction for depreciation which would otherwise be allowable under section 167...

  20. 75 FR 38869 - Proposed Collection; Comment Request for Form 4562

    Science.gov (United States)

    2010-07-06

    ...(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 4562, Depreciation and... . SUPPLEMENTARY INFORMATION: Title: Depreciation and Amortization (Including Information on Listed Property). OMB... depreciation and amortization; to make the election to expense certain tangible property under Internal...

  1. 75 FR 33669 - Submission for OMB Review; Comment Request

    Science.gov (United States)

    2010-06-14

    .... Title: LR-189-80 (T.D. 7927) Final Amortization of Reforestation Expenditures Abstract: 26 U.S.C. 194(a) allows taxpayers to elect to amortize certain reforestation expenditures over a 7-year period if...

  2. 26 CFR 1.194-4 - Time and manner of making election.

    Science.gov (United States)

    2010-04-01

    ... section, an election to amortize reforestation expenditures under section 194 shall be made by entering... for which reforestation expenditures are being amortized under section 194. The election may only be... election to amortize reforestation expenditures under section 194 may be made by a statement on,...

  3. 75 FR 9027 - Proposed Collection; Comment Request for Regulation Project

    Science.gov (United States)

    2010-02-26

    ...-80 (T.D. 7927), Amortization of Reforestation Expenditures (Sec. Sec. 1.194-2 and 1.194-4). DATES... Internet at Elaine.H.Christophe@irs.gov . SUPPLEMENTARY INFORMATION: Title: Amortization of Reforestation... section 194 allows taxpayers to elect to amortize certain reforestation expenditures over a 7-year...

  4. 78 FR 57219 - Proposed Collection; Comment Request for Form 4562

    Science.gov (United States)

    2013-09-17

    ...(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 4562, Depreciation and... internet, at Kerry.Dennis@irs.gov . SUPPLEMENTARY INFORMATION: Title: Depreciation and Amortization... 4562 is used to claim a deduction for depreciation and amortization; to make the election to...

  5. 7 CFR 1767.22 - Other income and deductions.

    Science.gov (United States)

    2010-01-01

    ..., or such lesser period of time as may be adopted and consistently used by the company... Losses, and Account 182.2, Unrecovered Plant and Regulatory Study Costs, not allowed to be amortized to Account 407, Amortization of Property Losses, Unrecovered Plant and Regulatory Study Costs. 6. The...

  6. 78 FR 14421 - Proposed Collection; Comment Request for Regulation Project

    Science.gov (United States)

    2013-03-05

    ...(c)(2)(A)). Currently, the IRS is soliciting comments concerning Amortization of Reforestation... Reforestation Expenditures. OMB Number: 1545-0735. Regulation Project Number: TD 7927. Abstract: Internal Revenue Code section 194 allows taxpayers to elect to amortize certain reforestation expenditures over a...

  7. The methodical substantiation of measures to improve the use of basic production assets of the enterprise

    Directory of Open Access Journals (Sweden)

    Korol Svetlana Anatolevna

    2013-07-01

    Full Text Available The method of calculating the performance measures to improve the use of basic production assets of the enterprise: production cost, production volume, number of additional workers, depreciation and amortization.

  8. Financial reporting for the Powersmart programs of British Columbia Hydro and Power Authority

    International Nuclear Information System (INIS)

    The Powersmart program at British Columbia Hydro seeks to minimize the short- and long-term energy costs to customers through the efficient or avoided use of electricity. In determining the overall financial reporting of Powersmart, four areas were reviewed in depth. The question of deferral or expensing of expenditures was examined with reference to accounting principles and industry practice in Canada and the USA. Discussion is provided on the costs that would be deferred, the amortization period of deferred expenses, and financial statement presentation. Deferral and amortization appear appropriate if the costs incurred are recoverable under future rates. The design, development, and implementation of power saving programs are outlined as well as the criteria for selection of an amortization period. At British Columbia Hydro, all Powersmart programs are treated as one type of expense and an amortization period of 7 years has been selected for all programs to simplify the accounting

  9. 24 CFR 882.807 - Housing assistance payments contract.

    Science.gov (United States)

    2010-04-01

    ... cost of amortization of the rehabilitation loan. This reduction should result in a new contract rent... under control number 2502-0367) ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Housing assistance...

  10. RA nuclear reactor department Financial report - Annex H

    International Nuclear Information System (INIS)

    This Annex includes financial report of the RA Reactor engineering group from 1981-1984. Detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water

  11. Annex H - Financial report

    International Nuclear Information System (INIS)

    This Annex includes financial report of the RA Reactor engineering group for 1980-1981. Detailed data are given covering operating, continual and investment maintenance costs, amortization related to the reactor, as well as fuel elements and heavy water

  12. 17 CFR 210.6-08 - Special provisions applicable to the statements of operations of issuers of face-amount...

    Science.gov (United States)

    2010-04-01

    ... HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY... of investment securities. 3. Interest and amortization of debt discount and expense. 4. Provision...

  13. Main fiscal dispositions in the domains of energy and mineral raw materials as foreseen by the 2002 finances law and by the last corrigendum law for 2001

    International Nuclear Information System (INIS)

    This short document summarizes the main changes for 2002 in the French fiscal measures (tax credits, amortization, tariffs, recovery etc..) relative to the petroleum products, the renewable energies, the energy conservation and the alternative vehicles. (J.S.)

  14. Financial report - Annex H

    International Nuclear Information System (INIS)

    This Annex includes financial report of the RA Reactor engineering group from 1987-1983. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water

  15. Zadejte název práce Dlouhodobý majetek v příspěvkových organizacích

    OpenAIRE

    Mikeš, Jan

    2008-01-01

    In my bachelor essay I featured the accounting operations with fixed assets within the two types of non-profit organisations. I put the accent on financial sources, amortization and funds. I featured the different financing of the small fixed assets. In the next chapters I worked out different amortization plans of a school furnace and recognized the plans, that wouldn't be accepted by the founder. As a historical example, I wrote about the loss done by insufficient capital grants.

  16. The randomized complexity of maintaining the minimum

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting; Chaudhuri, Shiva; Radhakrishnan, Jaikumar

    1996-01-01

    The complexity of maintaining a set under the operations Insert, Delete and FindMin is considered. In the comparison model it is shown that any randomized algorithm with expected amortized cost t comparisons per Insert and Delete has expected cost at least n/(e22t)-1 comparisons for FindMin. If F......The complexity of maintaining a set under the operations Insert, Delete and FindMin is considered. In the comparison model it is shown that any randomized algorithm with expected amortized cost t comparisons per Insert and Delete has expected cost at least n/(e22t)-1 comparisons for Find......Min. If FindMin is replaced by a weaker operation. FindAny, then it is shown that a randomized algorithm with constant expected cost per operation exists; in contrast, it is shown that no deterministic algorithm can have constant cost per operation. Finally, a deterministic algorithm with constant amortized...

  17. Calculation of profitability in computer tomography (CT)

    International Nuclear Information System (INIS)

    The comments do not refer to a specific type of whole body computer tomography which made it necessary to base the calculations on mean values with regard to both initial costs and operating costs. The calculation of the receipts was based on the resulting costs, mean long-term utilization of the unit and on a reasonable period of amortization. The model calculation indicates that the break-even point is reached with 1,920 annual examinations and a five-year amortization period. (orig.) 891 MG/orig. 892 MB

  18. How Public School Districts Can Improve Their Bond Ratings.

    Science.gov (United States)

    Casillas, Robert A.; Hamill, Grant M.

    2002-01-01

    Describes the bond-rating process; suggests several management practices school districts can adopt to improve their bond ratings: Adopt a fund balance, initiate debt-affordability and debt-amortization policies, institute pay-as-you-go funding to reduce dependency on debt, develop a multiyear plan, and communicate periodically with credit-rating…

  19. 26 CFR 1.194-2 - Amount of deduction allowable.

    Science.gov (United States)

    2010-04-01

    ... deduction allowable. (a) General rule. The allowable monthly deduction with respect to reforestation expenditures made in a taxable year is determined by dividing the amount of reforestation expenditures made in... subject to election. A taxpayer may elect to amortize up to $10,000 of qualifying...

  20. 24 CFR Appendix to Part 972 - Methodology of Comparing Cost of Public Housing With the Cost of Tenant-Based Assistance

    Science.gov (United States)

    2010-04-01

    ... used in the examples, under an amortization period of 30 years, the discounted public housing costs..., with total costs divided by the sum of all occupied units and vacant units fully funded under the... years. II. Tenant-Based Assistance The estimated cost of providing tenant-based assistance under...

  1. Dynamic Planar Convex Hull

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølfting; Jacob, Rico

    2002-01-01

    In this paper we determine the computational complexity of the dynamic convex hull problem in the planar case. We present a data structure that maintains a finite set of n points in the plane under insertion and deletion of points in amortized O(log n) time per operation. The space usage of the...

  2. 26 CFR 1.822-1 - Taxable income and deductions.

    Science.gov (United States)

    2010-04-01

    ... income of a mutual insurance company subject to the tax imposed by section 821 is its gross investment... owned and occupied by a mutual insurance company subject to the tax imposed by section 821 provided in section 822(d)(1), the adjustment for amortization of premium and accrual of discount provided in...

  3. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Science.gov (United States)

    2010-04-01

    ... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL... monthly basis, and the related amounts must be charged to account 428, Amortization of debt discount...

  4. 26 CFR 1.501(c)(15)-1 - Mutual insurance companies or associations.

    Science.gov (United States)

    2010-04-01

    ... insurance company or association described in section 501(c)(15) is exempt under section 501(a) if it is a mutual company or association (other than life or marine) or if it is a mutual interinsurer or reciprocal... in § 1.61-7. Interest shall be adjusted for amortization of premium and accrual of discount...

  5. 26 CFR 1.803-4 - Taxable income and deductions.

    Science.gov (United States)

    2010-04-01

    .... The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for amortization of premium and accrual of discount provided in section 803(i), and the limitation on the...

  6. Liquidity Clienteles : Transaction Costs and Investment Decisions of Individual Investors

    OpenAIRE

    Anginer, Deniz

    2010-01-01

    Theoretical papers link the liquidity premium to the optimal trading decisions of investors facing transaction costs. In particular, investors' holding periods determine how transaction costs are amortized and priced in asset returns. Using a unique data set containing two million trades, this paper investigates the relationship between holding periods and transaction costs for 66,000 hous...

  7. 76 FR 22143 - Notice of Intent To Accept Proposals, Select One Lessee, and Contract for Hydroelectric Power...

    Science.gov (United States)

    2011-04-20

    ... studies would be implemented. 9. Estimate development cost. This cost should include all investment costs... bonding and financing as well as the amortized annual cost of the investment; also, the annual operation... development. The Department will prioritize projects that appropriately balance increased energy...

  8. 26 CFR 1.167(a)-5 - Apportionment of basis.

    Science.gov (United States)

    2010-04-01

    ... depreciation cannot exceed an amount which bears the same proportion to the lump sum as the value of the... case of property which is subject to both the allowance for depreciation and amortization, depreciation... will be subject to depreciation. For adjustments to basis, see section 1016 and other...

  9. 47 CFR 32.3300 - Accumulated depreciation-nonoperating.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-nonoperating. 32.3300....3300 Accumulated depreciation—nonoperating. (a) This account shall include the accumulated amortization and depreciation associated with the investment contained in Account 2006, Nonoperating Plant....

  10. Current status and availability of debt markets

    International Nuclear Information System (INIS)

    This paper addresses the availability of financing and how that affects power projects seeking capital. The topics of the paper include the historical perspective, changes to amortization periods, equity requirements, return on investment, and amount of credit underwritten, what characterizes those that have left the business, those that are inactive, and those that are surviving

  11. 47 CFR 32.5999 - General.

    Science.gov (United States)

    2010-10-01

    ... Customer Operations Expense accounts shall include the cost of performing customer related marketing and... switching expense 6210 Non-digital switching expense 6211 Digital electronic switching expense 6212...—intangible 6564 Amortization expense—other 6565 Customer operations expense: Marketing 6610...

  12. Fast Allocation and Deallocation with an Improved Buddy System

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting; Demaine, Erik D.; Munro, J. Ian

    2005-01-01

    We propose several modifications to the binary buddy system for managing dynamic allocation of memory blocks whose sizes are powers of two. The standard buddy system allocates and deallocates blocks in Theta(lg n) time in the worst case (and on an amortized basis), where n is the size of the memo...

  13. A Survey on Evaluation Factors for Business Process Management Technology

    NARCIS (Netherlands)

    Mutschler, B.; Reichert, M.U.

    2006-01-01

    Estimating the value of business process management (BPM) technology is a difficult task to accomplish. Computerized business processes have a strong impact on an organization, and BPM projects have a long-term cost amortization. To systematically analyze BPM technology from an economic-driven persp

  14. A Paradox within the Time Value of Money: A Critical Thinking Exercise for Finance Students

    Science.gov (United States)

    Delaney, Charles J.; Rich, Steven P.; Rose, John T.

    2016-01-01

    This study presents a paradox within the time value of money (TVM), namely, that the interest-principal sequence embedded in the payment stream of an amortized loan is exactly the opposite of the interest-principal sequence implicit in the present value of a matching annuity. We examine this inverse sequence, both mathematically and intuitively,…

  15. 48 CFR 31.205-52 - Asset valuations resulting from business combinations.

    Science.gov (United States)

    2010-10-01

    ... capital assets, when the purchase method of accounting for a business combination is used, whether or not... based on the capitalized asset values measured and assigned in accordance with 48 CFR 9904.404-50(d), if... method of accounting for a business combination is used, allowable amortization and cost of money...

  16. 41 CFR 102-85.105 - How does an agency pay for customer alterations that exceed the TI allowance?

    Science.gov (United States)

    2010-07-01

    ... for customer alterations that exceed the TI allowance? 102-85.105 Section 102-85.105 Public Contracts....105 How does an agency pay for customer alterations that exceed the TI allowance? Amounts exceeding the TI allowance are paid in a one-time lump sum and are not amortized over the term of the...

  17. 26 CFR 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.

    Science.gov (United States)

    2010-04-01

    ...: operating expenses as defined in § 1.482-5(d)(3), other than depreciation or amortization expense, plus (to... the exercise of an option that meets the requirements of section 422(a) or 423(a). (2) Deductions of... this paragraph (d)(2)(iii)(A)) to the controlled participant upon exercise of the stock...

  18. 26 CFR 1.881-3 - Conduit financing arrangements.

    Science.gov (United States)

    2010-04-01

    ...) Exercise management over, and actively conduct, the day-to-day operations of the intermediate entity. Such... approve any guarantee of a financing transaction or to exercise general supervision and control over the... be adjusted for depreciation or amortization, calculated on a basis that accurately reflects...

  19. 18 CFR 367.1 - Definitions.

    Science.gov (United States)

    2010-04-01

    ... of related provisions for accrued depreciation, amortization, or for other purposes. (7) Centralized... exchanges; and other like costs. (15) Depreciation, as applied to depreciable service company property... opportunity for hearing, to exercise directly or indirectly (either alone or pursuant to an arrangement...

  20. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Science.gov (United States)

    2010-04-01

    ... a certified historic structure, but makes no mention of cost recovery deductions, amortization... with similar investments. Reasonable estimates must assume use of the most accelerated allowable basis for cost recovery deductions. As an example of the application of this A-9, assume that...

  1. An O(loglog n)-Competitive Binary Search Tree with Optimal Worst-Case Access Times

    CERN Document Server

    Bose, Prosenjit; Dujmovic, Vida; Fagerberg, Rolf

    2010-01-01

    We present the zipper tree, an $O(\\log \\log n)$-competitive online binary search tree that performs each access in $O(\\log n)$ worst-case time. This shows that for binary search trees, optimal worst-case access time and near-optimal amortized access time can be guaranteed simultaneously.

  2. 26 CFR 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before...

    Science.gov (United States)

    2010-04-01

    ... Items of tax preference (excess accelerated depreciation on real property held in taxpayer's business... tax preference: Excess amortization of certified pollution control facilities $45,000 Capital gains...: Items of tax preference: Capital gains $20,000 Stock options 35,000 55,000 Less: Lesser of capital...

  3. EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS

    Directory of Open Access Journals (Sweden)

    Chirita Irina

    2009-05-01

    Full Text Available The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

  4. 26 CFR 1.216-2 - Treatment as property subject to depreciation.

    Science.gov (United States)

    2010-04-01

    ... year 1967 with respect to such stock as follows: Price paid for each share of stock in Y corporation purchased by C on 1-1-67 ($15,000÷100) $150 Per share price paid by C multiplied by total shares of stock in... computing such tenant-stockholder's proportionate share of such annual depreciation (amortization),...

  5. 26 CFR 1.263(a)-0 - Table of contents.

    Science.gov (United States)

    2010-04-01

    ... services. (iv) Creation of computer software. (v) Creation of package design. (4) Coordination with other... payments. (l) Examples. (m) Amortization. (n) Intangible interests in land (o) Effective date. (p...) Treatment of indirect payments. (l) Examples. (m) Effective date. (n) Accounting method changes. (1)...

  6. Exploiting non-constant safe memory in resilient algorithms and data structures

    DEFF Research Database (Denmark)

    De Stefani, Lorenzo; Silvestri, Francesco

    2015-01-01

    words and $\\Theta(n)$ faulty memory words for storing $n$ keys, and requires $O\\left(\\log n + \\delta/S\\right)$ amortized time for each insert and deletemin operation. Our resilient priority queue improves the $O\\left(\\log n + \\delta\\right)$ amortized time required by the state of the art.......We extend the Faulty RAM model by Finocchi and Italiano (2008) by adding a safe memory of arbitrary size $S$, and we then derive tradeoffs between the performance of resilient algorithmic techniques and the size of the safe memory. Let $\\delta$ and $\\alpha$ denote, respectively, the maximum amount...... of faults which can happen during the execution of an algorithm and the actual number of occurred faults, with $\\alpha \\leq \\delta$. We propose a resilient algorithm for sorting $n$ entries which requires $O\\left(n\\log n+\\alpha (\\delta/S + \\log S)\\right)$ time and uses $\\Theta(S)$ safe memory words...

  7. Finger Indexed Sets: New Approaches

    CERN Document Server

    Sioutas, Spyros

    2008-01-01

    In the particular case we have insertions/deletions at the tail of a given set S of $n$ one-dimensional elements, we present a simpler and more concrete algorithm than that presented in [Anderson, 2007] achieving the same (but also amortized) upper bound of $O(\\sqrt{logd/loglogd})$ for finger searching queries, where $d$ is the number of sorted keys between the finger element and the target element we are looking for. Furthermore, in general case we have insertions/deletions anywhere we present a new randomized algorithm achieving the same expected time bounds. Even the new solutions achieve the optimal bounds in amortized or expected case, the advantage of simplicity is of great importance due to practical merits we gain.

  8. MOMENTS IN THE MODERNISATION OF PUBLIC ACCOUNTING IN ROMANIA. A CASE STUDY REGARDING THE REVALUATION AND ARMONIZATION OF FIXED ASSETS

    OpenAIRE

    Geanina MÃCIUCA; Mihai SEUCEA

    2013-01-01

    The introduction of accrual accounting in the public sector is a recent phenomenon and a worldwide subject of debate. In this article, we presented the steps taken by Romania in adopting accrual accounting, first as a candidate country for European Union accession and later as a member state. Furthermore, we studied how the transition to accrual accounting led to a better management of the assets of public institution while choosing, as a case study, the revaluation and amortization of fixed ...

  9. Comparative study of conducting iliac angioplasties with digital subtraction and conventional angiography. Incidence on true (consumable) costs

    International Nuclear Information System (INIS)

    Differences in time and cost were evaluated between the performance of iliac angioplasty with conventional (AC) and digital subtraction (AN) angiography, after a total of 27 angioplasties (13 with AC and 14 with AN). Excluding amortization of material and personnel costs, findings confirmed a certain number of advantages for AN: gain in time of about 34%, decrease of about 14% in charges, and notably of 83% in expenditure on films and 50% on contrast media

  10. Некоторые вопросы классификации договора лизинга

    OpenAIRE

    Зарипов, Д.

    2012-01-01

    In legal and economical literature may be distinguished classifications of a leasing agreement, however not of them has theoretical meaning and also used in practice. The question concerning types of a leasing agreement was and is currently one of the most disputable. In the article the main classifications of a leasing agreement is considered: subject to the term of amortization of property; subject to composition of the parties, subject character of the leasing payments, subject to the way ...

  11. Web-scale Topic Models in Spark: An Asynchronous Parameter Server

    OpenAIRE

    Jagerman, Rolf; Eickhoff, Carsten

    2016-01-01

    In this paper, we train a Latent Dirichlet Allocation (LDA) topic model on the ClueWeb12 data set, a 27-terabyte Web crawl. We extend Spark, a popular framework for performing large-scale data analysis, with an asynchronous parameter server. Such a parameter server provides a distributed and concurrently accessed parameter space for the model. A Metropolis-Hastings based collapsed Gibbs sampler is implemented using this parameter server achieving an amortized O(1) sampling complexity. We comp...

  12. Commercial application of γ-radiation to improve the keeping quality of onions

    International Nuclear Information System (INIS)

    The storage life of onions is increased after low-dose gamma irradiation immediately after harvesting is reviewed. Sprouting is absolutely prevented and the irradiation costs are thus amortized. Radiation effects are independent of the type of onion. There was no correlation between doses and discolouring of the onions. Appearance and taste of the onions was judged optimistically. Commercial use of the good effects of irradiation, i.e. sprout inhibition in onions, is recommended for all countries. (AJ).

  13. LTE network Virtualisation

    OpenAIRE

    Ferrer Guasch, Vicent

    2013-01-01

    Projecte realitzat en el marc d’un programa de mobilitat amb la School of Electrical Engineering de La Aalto University [ANGLÈS] The mobile networks technologies require great investments by the operators but the technology amortization is difficult due to its fast evolution and tight market competition. The virtualisation of the LTE mobile core network has been identified as a solution to share and optimize the available resources. In addition, the virtualisation may open new management a...

  14. Drivers and economic aspects for the implementation of advanced wastewater treatment and water reuse in a PVC plant

    Directory of Open Access Journals (Sweden)

    David Prieto

    2016-06-01

    The proposed solution is profitable for sites where fresh demineralized water production costs are currently higher than 1.5 €/m3 and the required flow of the recycled water exceeds 50 m3/h. The water reuse concept allows decoupling the production from fresh water use. In this case, anticipating that a drought would lead to a 3% reduction of the production, the amortization period would be lowered to one year.

  15. Research and Development Expense: Implications for Profitability Measurement and Valuation

    OpenAIRE

    Aswath Damodaran

    1999-01-01

    Most valuation models begin with a measure of accounting earnings to arrive at cash flow estimates. When using accounting earnings, we implicitly assume that the income is obtained by netting out only those expenses that are operating expenses, i.e., expenses designed to generate revenues in the current period. Expenses that are intended to provide benefits over multiple periods are assumed to be considered as capital expenditures, and these expenses are depreciated or amortized over multiple...

  16. Význam Slovanského přehledu pro českou (zejména literárněvědnou) bulharistiku

    Czech Academy of Sciences Publication Activity Database

    Černý, Marcel

    2015-01-01

    Roč. 101, č. 3 (2015), s. 627-671. ISSN 0037-6922 Institutional support: RVO:68378017 Keywords : Bulgarian literary studies * Czech-Bulgarian cultural relations * literary reception * Balkans * historiography * Šak, V * Tichý, František R. * Páta, Josef * Krăstev,Krăstjo * Veličkov, Konstantin * Penev, Bojan * Amort, Čestmír * Dimitrov, Georgi Subject RIV: AJ - Letters, Mass-media, Audiovision

  17. Bank Profitability during Recessions

    OpenAIRE

    Wilko Bolt; Leo de Haan; Marco Hoeberichts; Maarten van Oordt; Job Swank

    2010-01-01

    This paper estimates the relation between bank profitability and economic downturns using a theoretical model that takes into account the bank's lending history as well as amortization and losses on outstanding loans. We focus on total bank profits and its components: net interest income, other income, and net provisioning plus other costs. Using both aggregate and individual bank panel datasets, our results confirm that pro-cyclicality of bank profits is stronger for deep recessions than dur...

  18. Inference Networks for Sequential Monte Carlo in Graphical Models

    OpenAIRE

    Paige, Brooks; Wood, Frank

    2016-01-01

    We introduce a new approach for amortizing inference in directed graphical models by learning heuristic approximations to stochastic inverses, designed specifically for use as proposal distributions in sequential Monte Carlo methods. We describe a procedure for constructing and learning a structured neural network which represents an inverse factorization of the graphical model, resulting in a conditional density estimator that takes as input particular values of the observed random variables...

  19. THE INFLUENCE OF FINANCIAL POLICIES ON RETURN ON ASSETS RATIO. AN ECONOMETRIC STUDY FOR ROMANIAN MANUFACTURING FIRMS

    OpenAIRE

    Mogoseanu Daniela Bianca

    2013-01-01

    In this article we have identified the determinants of the return on assets ratio for the Romanian manufacturing firms over the period 2006 to 2011 using a fixed effects model. More exactly, the independent variables we included are: liquidity ratio; debt ratio; tangibility ratio; return on equity ratio; labour productivity ratio; return on sales ratio; depreciation and amortization ratio; leverage ratio; turnover’s growth rate. Therefore, we have identified the influence of the financial and...

  20. Verified Analysis of Functional Data Structures

    OpenAIRE

    Nipkow, Tobias

    2016-01-01

    In recent work the author has analyzed a number of classical functional search tree and priority queue implementations with the help of the theorem prover Isabelle/HOL. The functional correctness proofs of AVL trees, red-black trees, 2-3 trees, 2-3-4 trees, 1-2 brother trees, AA trees and splay trees could be automated. The amortized logarithmic complexity of skew heaps, splay trees, splay heaps and pairing heaps had to be proved manually.

  1. The Behavioral Law and Economics of Fixed-Rate Mortgages (and Other Just-So Stories)

    OpenAIRE

    Todd Zywicki

    2014-01-01

    A major cause of the recent financial crisis was the traditional American mortgage, which is distinctive for the following features: it is a thirty-year, self-amortizing loan with an unlimited right to prepay. The United States is unique in the world for standardizing on a mortgage product with these features. Yet not only have a majority of the foreclosures that occurred during the financial crisis been fixed-rate mortgages, the fixed-interest-rate characteristics have undermined efforts by ...

  2. Mortgage contracts in Islamic home finance: Musharakah Mutanaqisah program vs. Zubair diminishing balance model

    OpenAIRE

    Hasan, Zubair

    2012-01-01

    The present paper attempts two demonstrations. First, it shows that the Excel formula Islamic banks invariably use to determine the fixed installment payments in home financing amortization has explicit compounding of return. Once the installment is based on that formula, the subsequent claims that in implementation the charge becomes free of interest hardly remain tenable. Second, the paper proposes an alternative home finance model where the mortgage contract has several merits over the str...

  3. QUANTIFYING GAINS TO RISK DIVERSIFICATION USING CERTAINTY EQUIVALENCE IN A MEAN-VARIANCE MODEL: AN APPLICATION TO FLORIDA CITRUS

    OpenAIRE

    Featherstone, Allen M.; Charles B. Moss

    1990-01-01

    The marginal benefit and cost of diversification for Florida orange producers is analyzed using certainty equivalents. Results indicate that for moderate and high levels of risk aversion, diversification into strawberry, grapefruit, or additional orange production is not optimal. However, moderately risk averse Florida orange producers can gain by diversifying into grapefruit production if the annual amortized fixed costs can be reduced by as little as 10 percent.

  4. Practices of performance measurement in companies in the Republic of Serbia

    OpenAIRE

    Miroslav Todorovic; Djordje Kalicanin; Aleksandra Nojkovic

    2015-01-01

    A large number of acronyms which indicate diff erent performance metrics, such as EBIT (Earnings Before Interest And Taxes), EBITDA (Earnings Before Interest, Taxes, Depreciation, And Amortization), ROIC (Return On Invested Capital), NPV (Net Present Value), EVA (Economic Value Added), IRR (Internal Rate Of Return), ROE (Return On Equity), ROA (Return On Assets) etc. are in use nowadays. In practice, managers cannot and do not want to apply all of these metrics and managers’ choice does not n...

  5. Pollution, Public Health Care, and Life Expectancy When Inequality Matters

    OpenAIRE

    Schaefer, A; Prskawetz, A.

    2013-01-01

    We analyze the link between economic inequality in terms of wealth, life expectancy, health care and pollution. The distribution of wealth is decisive for the number of households investing in human capital. Moreover, the willingness to invest in human capital depends on agents' life expectancy which determines the length of the amortization period of human capital investments. Life expectancy is positively affected by public health care expenditures but adversely affected by the pollution s...

  6. OPPORTUNITY OF GOODWILL DEPRECIATION IN EMERGING MARKETS

    OpenAIRE

    Radu-Daniel LOGHIN

    2015-01-01

    In order to influence the decisions of the users of financial situations, the financial data concerning the commercial fund must be communicated in an opportune manner. Information like depreciation and amortization must comprise the changes from the competitive environment of the enterprise. The work aims at developing such a model for the evaluation of the opportunity of decision of the commercial fund at the level of 262 bursary titles from the emergent markets, showing that this decision ...

  7. Considerations for an appropriate representation of non attenuated oscillations in electrical systems; Consideraciones para una adequada representacion de oscilaciones no amortiguadas en sistemas electricos

    Energy Technology Data Exchange (ETDEWEB)

    Sarasua, Antonio E. [Universidad Nacional de San Juan (Argentina). Inst. de Energia Electrica]. E-mail: sarasua@iee.unsj.edu.ar; Handschin, Edmund [Dortmund Univesitaet (Germany); Mercado, Pedro E. [Consejo Nacional de Investigaciones Cientficas y Tecnicas (CONICET), Buenos Aires (Argentina)]|[Universidad Nacional de San Juan (Argentina). Inst. de Energia Electrica; Rehtanz, Christian [ABB (Switzerland)

    2001-07-01

    This article analyses and proposes the most important considerations to be taken into account regarding the models development which suitably represent not amortized oscillations observed in electric power transmission systems, which are not susceptible of being detected by the current calculation tools. Among others considerations, it has been discussed the technique applications of non-lineal analysis, such as the Bifurcation theory, and it is proposed necessary calculation tools in relation to their representation.

  8. MANAGEMENT EARNINGS FORECAST DISCLOSURE: A STUDY ON THE RELATIONSHIP BETWEEN EBITDA FORECAST AND FINANCIAL PERFORMANCE

    OpenAIRE

    André Folster; Raphael Vinicius Weigert Camargo; Ernesto Fernando Rodrigues Vicente

    2015-01-01

    The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices made by users, the present work sought to identify financial indicators associated with the disclosure of Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA) estimates in Management Earnings Forecasts (Guidance) reporting. The ...

  9. Search Trees with Relaxed Balance and Near-Optimal Height

    DEFF Research Database (Denmark)

    Fagerberg, Rolf; Larsen, Kim Skak; Jensen, Rune E.

    2001-01-01

    We introduce a relaxed k-tree, a search tree with relaxed balance and a height bound, when in balance, of (1+epsilon)log_2 n + 1, for any epsilon > 0. The number of nodes involved in rebalancing is O(1/epsilon) per update in the amortized sense, and O(log n/epsilon) in the worst case sense. This ...... constant rebalancing, which is an improvement over the current definition. World Wide Web search engines are possible applications for this line of work.......We introduce a relaxed k-tree, a search tree with relaxed balance and a height bound, when in balance, of (1+epsilon)log_2 n + 1, for any epsilon > 0. The number of nodes involved in rebalancing is O(1/epsilon) per update in the amortized sense, and O(log n/epsilon) in the worst case sense. This is...... the first binary search tree with relaxed balance having a height bound better than c log_2 n for a fixed constant c. In all previous proposals, the constant is at least 1/log_2 phi>1.44, where phi is the golden ratio. As a consequence, we can also define a standard (non-relaxed) k-tree with amortized...

  10. Office of Inspector General report on audit of the Western Area Power Administration`s contract with Basin Electric Power Cooperative

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-06-25

    At the request of the Western Area Power Administration (Western), an audit of 17 areas was conducted with respect to possible overcharges on a power contract between Western and Basin Electric Power Cooperative (Basin), Contract No. DE-MP65-82WP-19001. The contract for Western`s purchase of electric power from Basin was entered into on April 15, 1982, and was in effect from January 1, 1986, through October 31, 1990. During this 58-month period, Basin billed Western approximately $197.6 million. Overall, it was found that Basin overcharged Western approximately $23.8 million. These overcharges occurred because Basin: (1) did not recognize or amortize as gain its overestimate of completion and correction costs for Antelope Valley Station (AVS) Unit 2; (2) did not amortize the gain on the sale/leaseback of AVS Unit 2 as an offset to lease costs; (3) billed Western prematurely for lease and interest costs; (4) overcharged for the cost of coal by including administrative and general expenses and profit, as well as incorrectly calculating discounts, royalty payments, and imputed interest costs; (5) made faulty calculations of amortization rates for deferred costs; (6) used a shorter depreciation period for AVS common facilities than it had used for other power plants; (7) retained tax benefit transfers; and (8) charged Western for interest and depreciation that had been paid by others. In addition to the $23.8 million in overcharges, interest accrued on the overcharges through December 31, 1996 was estimated to be approximately $22.1 million, resulting in a total of $45.9 million due Western.

  11. Applications of C++ programming administration, finance and statistics

    CERN Document Server

    Steeb, WH

    1995-01-01

    The book gives a thorough introduction into object orientated design and programming using C++. At the same time it can be used as a library of very useful programs chosen from the fields of finance, adminstration and statistics. These include programs for calculating loan periods, amortization, least squares fitting, a spelling checker, Gregorian calendar, data compression and encryption, searching and sorting. Basic C++ programming is introduced with simple introductory programs while object-oriented programming in C++ is explained as we develop useful classes. Finally we give an introductio

  12. Considerations for advanced reactor design based on EBR-II experience

    International Nuclear Information System (INIS)

    The long-term success of the Experimental Breeder Reactor-II (EBR-II) provides several insights into fundamental characteristics and design features of a nuclear generating station that enhance safety, operability, and maintainability. Some of these same characteristics, together with other features, offer the potential for operational lifetimes well beyond the current licensing time frame, and improved reliability that could potentially reduce amortized capital costs as well as overall operation and maintenance costs if incorporated into advanced plant designs. These features and characteristics are described and the associated benefits are discussed

  13. AGRIFIS - simulator prospecting scenarios and evaluation of projects for production of seeds, in nature oil and castor oil biodiesel; AGRIFIS - simulador de prospeccao de cenarios e avaliacao de projetos de producao de sementes, oleo in natura e biodiesel de mamona

    Energy Technology Data Exchange (ETDEWEB)

    Polizel, L.H.; Tahan, C.M.V.; Pelegrini, M. A.; Soares, B.F. [Universidade de Sao Paulo (ENERQ/USP), SP (Brazil). Centro de Estudos em Regulacao e Qualidade de Energia], Email: cmvtahan@pea.usp.br; Takeno, H.K. [Companhia Energetica de Petrolina (CEP), PE (Brazil); Silva, O.C. da; Monteiro, B.; Velazquez, S.M.S.G. [Universidade de Sao Paulo (CENBIO/USP), SP (Brazil). Centro Nacional de Referencia em Biomassa; Drumond, M.A.; Anjos, J.B. dos [EMBRAPA Semi-Arido - Empresa Brasileira de Pesquisa Agropecuaria (EMBRAPA), Petrolina, PE (Brazil)

    2006-07-01

    This paper presents a model conceived for scenario prospection and project evaluation of small scale castor bean farming, oil extraction and bio diesel production (transesterification) integrated chain. To evaluate the performance of each project the model adopts financial, social and environmental index such as NPV, IRR, SPB, DPB, production costs, family income, number of settled families and employment. The model was implemented in a computational environment, allowing its use as a decision support tool for investments on the castor bean production chain; it calculates the cash flow of the entire project and of each family, including earnings, debts, taxes, interest and amortization. (author)

  14. On Dynamic Breadth-First Search in External-Memory

    CERN Document Server

    Meyer, Ulrich

    2008-01-01

    We provide the first non-trivial result on dynamic breadth-first search (BFS) in external-memory: For general sparse undirected graphs of initially $n$ nodes and O(n) edges and monotone update sequences of either $\\Theta(n)$ edge insertions or $\\Theta(n)$ edge deletions, we prove an amortized high-probability bound of $O(n/B^{2/3}+\\sort(n)\\cdot \\log B)$ I/Os per update. In contrast, the currently best approach for static BFS on sparse undirected graphs requires $\\Omega(n/B^{1/2}+\\sort(n))$ I/Os.

  15. Financial history and various statistics, 1989-1993

    International Nuclear Information System (INIS)

    Data are presented for various aspects of Hydro-Quebec's performance during 1989-1993. Tables and graphs give information on financial balances, expenses of various Hydro-Quebec programs, electricity sales in terms of kWh and dollar values for different economic sectors and regions, electricity sales outside Quebec, electricity sales by type of power (interruptible, surplus, firm), expenditures, taxes, power purchases, interest charges, labor costs, debt, depreciation, assets, liabilities, dividends, investments, amortization, and power system requirements. Some data are also included for associated organizations such as Hydro-Quebec International, Societe d'energie de la Baie James, and Nouveler Inc. 30 figs., 112 tabs

  16. Financial history and various statistics: Summary 1988-1992

    International Nuclear Information System (INIS)

    Data are presented for various aspects of Hydro-Quebec's performance during 1988-1992. Tables and graphs give information on financial balances, expenses of various Hydro-Quebec programs, electricity sales in terms of kWh and dollar values for different economic sectors and regions, electricity sales outside Quebec, electricity sales by type of power (interruptible, surplus, firm), expenditures, taxes, power purchases, interest charges, labor costs, debt, depreciation, assets, liabilities, dividends, investments, amortization, and power system requirements. Some data are also included for associated organizations such as Hydro-Quebec International, Societe d'energie de la Baie James, and Nouveler Inc. 20 figs., 99 tabs

  17. Hydraulic coal transport from the face to the surface in the Sabero mine in Spain

    Energy Technology Data Exchange (ETDEWEB)

    Gullon, A.; Geisler, P.

    1988-09-08

    Given the geological conditions obtaining in the Sabero mine transporting the raw coal by conventional means involved high costs. After extensive studies and trials undertaken at the university of Hannover a hydraulic transportation system was installed and will bring considerable cost savings in operation, amortization will be achieved in 2.7 years. As well as for hydraulic transport of solids, a three-chamber pipe feeder has been used as a high pressure heat exchanger in air cooling and for energy saving in supplying fresh water to a mine.

  18. Regenerative burner systems for batch furnaces in the steel industry; Regenerativ-Brennersysteme fuer Chargenoefen in der Stahlindustrie

    Energy Technology Data Exchange (ETDEWEB)

    Teufert, Joerg [Bloom Engineering (Europa) GmbH, Duesseldorf (Germany); Domagala, Josef [Engineering and Trade Services, Duesseldorf (Germany)

    2009-07-01

    Regenerative burner systems for steel-industry batch furnaces are now state-of-the-art. They permit furnace operation with extremely low energy consumptions (reduction of CO{sub 2} emissions), with simultaneous minimization of NO{sub X} emissions. They are systems tried and proven in practical operation for sidewall and roof installation of low-NO{sub X} high-speed and flat-flame radiant burners. Optimum planning of regenerative burner systems makes it possible, thanks to high energy savings, to achieve short amortization times, particularly in new installations. (orig.)

  19. Fiscal planning of private electricity production projects

    International Nuclear Information System (INIS)

    Various fiscal considerations frequently encountered in the context of the planning of private electricity production projects were described. Two major themes were discussed: 1) the different jurisdictional vehicles that can be used during the planning of private electricity production projects and the associated fiscal considerations, and 2) the two main fiscal incentives of the Income Tax Act (Canada) which could impact on the financing and operation costs of such a project, namely the accelerated amortization and the possibility of deducting the costs associated to renewable energies and energy savings in Canada. This was a general presentation that did not go into specific details and did not represent a legal opinion. refs

  20. Housing Policy and Mortgage Finance in Turkey During the Late 1990s Inflationary Period

    OpenAIRE

    Isil Erol; Kanak Patel

    2004-01-01

    This paper evaluates the Turkish government’s housing policy for financing the public sector housing and examines the desirability of wage-indexed payment mortgage (WIPM) contract from the lenders perspective. The WIPM contract introduced in 1998 differs from the standard index-linked mortgages in that it is based on the Civil Servant’s Wage Index and there is no amortization rate. From the lender’s perspective, the WIPMs are found to be desirable mortgage instruments in periods of persistent...

  1. Port Investment Strategies under Uncertainty: The Case of a Southeast Asian Multipurpose Port1

    Directory of Open Access Journals (Sweden)

    Ioannis N. Lagoudis

    2014-12-01

    The methodology has been applied on the expansion evaluation of warehousing facilities in a multipurpose port. For the evaluation of the alternatives, the expected net present value (ENPV is based on earnings before interest, tax, depreciation and amortization (EBITDA. Results show that the investment strategy for a new 4-level warehouse with a flexible option was the optimal choice when compared with strategies of similar scale. However, depending on the emphasis placed on the various investment metrics the optimal investment strategy seems to be closer to a non-flexible 5-level warehouse.

  2. Analysis of material recovery facilities for use in life-cycle assessment

    DEFF Research Database (Denmark)

    Pressley, Phillip N.; Levis, James W.; Damgaard, Anders;

    2015-01-01

    type has a distinct combination of equipment and default input waste composition. Model results for total amortized costs from each MRF type ranged from $19.8 to $24.9 per Mg (1 Mg = 1 metric ton) of waste input. Electricity use ranged from 4.7 to 7.8 kWh per Mg of waste input. In a single-stream MRF......Insights derived from life-cycle assessment of solid waste management strategies depend critically on assumptions, data, and modeling at the unit process level. Based on new primary data, a process model was developed to estimate the cost and energy use associated with material recovery facilities...

  3. ACCOUNTING POLICIES APPLIED BY ENTITIES AND THE VALUE OF FIXED ASSETS

    Directory of Open Access Journals (Sweden)

    Partenie Dumbravă

    2012-01-01

    Full Text Available The objective of this paper is to present the accounting policies applied by medium taxpayers in Covasna county and analyse the factors of influence over choice of accounting policies related to tangible assets. The study contains an analysis of answers given by respondents to the questionnaire sent, with regard to: evaluation bases, revaluation of the tangible assets of the entities, used amortization methods and the depreciable value. The results obtained among other, show that the greatest effect on accounting policy choices have influence factor no. 7 - The tangible assets value in the financial statements present the true and fair view of them.

  4. Case studies of energy efficiency financing in the original five pilot states, 1993-1996

    Energy Technology Data Exchange (ETDEWEB)

    Farhar, B C; Collins, N E; Walsh, R W

    1997-05-01

    The purpose of this report is to document progress in state-level programs in energy efficiency financing programs that are linked with home energy rating systems. Case studies are presented of programs in five states using a federal pilot program to amortize the costs of home energy improvements. The case studies present background information, describe the states` program, list preliminary evaluation data and findings, and discuss problems and solution encountered in the programs. A comparison of experiences in pilot states will be used to provide guidelines for program implementers, federal agencies, and Congress. 5 refs.

  5. Sliding phase and initial swimming movements the principal section of starting jump in front-crawl style

    Directory of Open Access Journals (Sweden)

    Savchenko N.I.

    2009-10-01

    Full Text Available Dependence of engineering of executing of start, slide and the first swimming movements on different factors is construed. The level of demands to skill of swimmers maximum quickly is installed to execute start, it is duly (from the first meters to realize a maximum velocity. Special exercises for improving time of start are exhibited at the expense of reduction of time of amortization. At the qualified sportsmen the steady-stated block diagram of the first swimming movements is scored. Green hands are distinguished with astable character of these movements.

  6. 'Immortal' energy systems and intergenerational justice

    International Nuclear Information System (INIS)

    Some critics of our technological society have asserted that we are leaving a legacy of problems for our descendants - in the shape, for example, of CO2 pollution of the atmosphere and radioactive waste. The author argues that if some of our power generation systems turn out to be near 'immortal', with lives much longer than their book lives, on the contrary, great benefits may be bequeathed to our successors - in fully amortized plant with very low running costs. There are examples in history of similar benefits conferred by dams built hundreds of years ago but which still serve useful purposes today. (author)

  7. Economic development of substations; Desarrollo economico de subestaciones

    Energy Technology Data Exchange (ETDEWEB)

    Martinez Fayo, Jose M.; Rando, Conrado Alberto [Empresa Distribuidora de Electricidad de Entre Rios S.A. (EDEERSA), Buenos Aires (Argentina)]. E-mail: jmartine@cmsenergy.com; carando@cmsenergy.com

    2001-07-01

    In substation projects the best economic alternative is that one which satisfies the objective in connection to technical and environmental requisites. To consider this last aspect is an imperative nowadays, defining clearly the measures of impact amortization whose incidence can be significant in relation to the total cost. The project environmental adaptation results direct or indirectly in cost reductions when turning viable its execution. Nevertheless, the economical optimization should include besides the initial work the subsequent enlargements, if there are for them alternative of different cost. These criteria can be exemplified when analysing aspects of the Gran Parana substation design (500/132 Kv - 300 Mva)

  8. The Ordinance on Heat Management as instrument for CO2 mitigation

    International Nuclear Information System (INIS)

    The future of mankind is threatened by the change of the global climate. Therefore the Federal government decided to reduce the German CO2-emissions by 25-30% until the year 2005. The ordinance of heat management as the most effective single instrument in the framework of a general strategy can contribute to this reduction by nearly one third. The central demand of the regulation is the service life as a threshold value for the duration of amortization of energy-sawing measures. By that the ordinance represents in its core an economic instrument within an legal framework. (orig.)

  9. The New Deal and the Origins of the Modern American Real Estate Loan Contract

    OpenAIRE

    Jonathan Rose; Kenneth A. Snowden

    2012-01-01

    The introduction of the direct reduction (fully-amortized) loan contract to the U.S. residential mortgage market is an important instance of financial innovation. We describe the adoption of this contract within the building and loan (B&L) industry beginning in the 1880s and culminating in the 1930s. A long chain of complementary innovations at B&Ls gradually reduced the costs of adoption, leading to moderate use by the 1920s. The poor performance of traditional contracts during the crisis of...

  10. LNG vehicle technology, economics, and safety assessment

    Science.gov (United States)

    Powars, Charles A.; Moyer, Carl B.; Lowell, Douglas D.

    1994-02-01

    Liquid natural gas (LNG) is an attractive transportation fuel because of its high heating value and energy density (i.e., Btu/lb. and Btu/gal.), clean burning characteristics, relatively low cost ($/Btu), and domestic availability. This research evaluated LNG vehicle and refueling system technology, economics, and safety. Prior and current LNG vehicle projects were studied to identify needed technology improvements. Life-cycle cost analyses considered various LNG vehicle and fuel supply options. Safety records, standards, and analysis methods were reviewed. The LNG market niche is centrally fueled heavy-duty fleet vehicles with high fuel consumption. For these applications, fuel cost savings can amortize equipment capital costs.

  11. The transition from industrial capitalism to a financialized bubble economy

    OpenAIRE

    Hudson, Michael,

    2010-01-01

    For the past decade, the U.S. economy has been driven not by industrial investment but by a real estate bubble. Although the United States may seem to be the leading example of industrial capitalism, its economy is no longer based mainly on investing in capital goods to employ labor to produce output to sell at a profit. The largest sector remains real estate, whose cash flow (EBITDA, or earnings before interest, taxes, depreciation, and amortization) accounts for over a quarter of national i...

  12. Reproduction of fixed assets of Agricultural Property Stocks of the State Treasury Assets in Lease (based on the Poznań regional branch of Agricultural Property Agency of the State Treasury in 1995-2002 Reprodukcja majątku trwałego Zasobu Własności Rolnej Skarbu Państwa (na przykładzie oddziału terenowego AWRSP w Poznaniu w latach 1995-2002

    Directory of Open Access Journals (Sweden)

    Piotr Bogdan Nowak

    2008-06-01

    Full Text Available As a result of privatization of the state-owned agriculture the substantial and diverse assets were transferred to the agricultural property stock of the State Treasury. The impor-tant part of it constituted fixed assets (buildings and structures. The accepted methods of fixed assets depreciation and forms of amortization do not ensure their regeneration (replacement. Particularly, it concerns the leased fixed assets. The Lessee is not interested in a regeneration of assets and the owner (State Treasury provides for this pur-pose only a small amount of financial means.

  13. Financial treatment of demand management expenditures at Ontario Hydro

    International Nuclear Information System (INIS)

    Ontario Hydro's demand side management (DSM) plan comprises reduction of load, load shifting, and peak shaving. It includes an accounting policy applied only to measures which reduce demand by the increase in the efficiency of electricity of utilization or by the shifting of load from peak periods to off-peak periods. In order to choose the pertinent periods for which the DSM expenditures should be recovered, the utility has considered three accounting options: expensing all DSM expenditures as incurred; deferring all DSM expenditures; or deferring only those DSM expenditures that meet specified criteria. Ontario Hydro has chosen the last option, since it is in conformity with generally accepted accounting principles. This option is based on the matching principle, under which costs and revenues that are linked to each other in a cause-and-effect relationship should be recognized in the same accounting period. It has also been judged advantageous to amortize the deferred expenses corresponding to each measure over appropriate periods. It has also been established that the amortization period should begin immediately after each measure has been put into operation. This accounting policy ensures that expenses relating to DSM are accounted in a pertinent and uniform manner. 6 refs

  14. Turkey Financial Reporting Standard - 9 "Financial Instruments" by Standard Classification of Financial Instruments and Application Examples

    Directory of Open Access Journals (Sweden)

    Emine Çına Bal

    2013-09-01

    Full Text Available According to IAS 39, financial assets are classified into four classes. This quadruple classification for financial assets in IAS 39 has reduced into the groups as valued at fair value in the form of financial assets valued at amortized cost by IFRS 9. At the implementing example of this study, stock held for trading is taken, and how to take into account the positive and negative differences in fair value using profit and loss accounts are shown. Another implementing example of our study is related to an investment in an equity investment that is not held for trading purposes. Changes will be occur later in the fair value of these financial assets are presented, as mentioned in the standard, in other comprehensive income subsequent. At the example related to purchase of bonds in the implementation part of the study, first the cost of bond at the date of purchase (purchase price + commission expenses, etc., cash flows will be obtained in the future from this bond (interest and principal payments equalizing discount rate (internal rate of return is calculated. Accordingly, an amortized cost table that shows interest income of each period, cash flows sourced from obtained interests and the cost bond at he and of each year is created. According to this table, accounting records considering each year-end valuation of the bond is shown.

  15. Cost estimation and economical evaluation of three configurations of activated sludge process for a wastewater treatment plant (WWTP) using simulation

    Science.gov (United States)

    Jafarinejad, Shahryar

    2016-07-01

    The activated sludge (AS) process is a type of suspended growth biological wastewater treatment that is used for treating both municipal sewage and a variety of industrial wastewaters. Economical modeling and cost estimation of activated sludge processes are crucial for designing, construction, and forecasting future economical requirements of wastewater treatment plants (WWTPs). In this study, three configurations containing conventional activated sludge (CAS), extended aeration activated sludge (EAAS), and sequencing batch reactor (SBR) processes for a wastewater treatment plant in Tehran city were proposed and the total project construction, operation labor, maintenance, material, chemical, energy and amortization costs of these WWTPs were calculated and compared. Besides, effect of mixed liquor suspended solid (MLSS) amounts on costs of WWTPs was investigated. Results demonstrated that increase of MLSS decreases the total project construction, material and amortization costs of WWTPs containing EAAS and CAS. In addition, increase of this value increases the total operation, maintenance and energy costs, but does not affect chemical cost of WWTPs containing EAAS and CAS.

  16. Financial aspects of nuclear power programmes from the experience of the Foratom Member Countries

    International Nuclear Information System (INIS)

    This paper reviews the financial aspects of the nuclear power programme from the experience of the Foratom Member countries. To appreciate the magnitude of the financial requirement the investments for the nuclear programme over the period 1976-85 are related to gross national product and gross capital formation. An examination is made of the sources and systems of financing for nuclear power stations and for all stages of the fuel cycle. The importance of interest during construction of the nuclear plant is considered in detail as, with the lengthening of construction times, this has now become a major factor in the total cost of a nuclear station. The possible accounting conventions under which interest during construction can be treated are examined and a study is made of the investment profile, the cost of money and the effect of inflation. The fiscal aspects of nuclear finance are studied with reference to national regulations and amortization rules. The amortization of nuclear installations also presents certain problems associated with their dismantling once their useful life is over, and this raises the question of the need to create a reserve fund which can commence with the startup of the power plant. For the fuel cycle a distinction can be made between areas of high (economic) risk such as in the prospecting and mining of uranium and the reprocessing of irradiated fuel, and those areas of normal risk such as the manufacture of fuel elements. The difficulties of obtaining credit for the first phase should be considered. (author)

  17. Financial aspects of nuclear power programmes from the experience of the FORATOM member countries

    International Nuclear Information System (INIS)

    This paper reviews the financial aspects of nuclear power programme from the experience of the FORATOM member countries. To appreciate the magnitude of the financial requirement, the investments for the nuclear programme over the period 1976-85 are related to gross national product and gross capital formation. An examination is made of the sources and systems of financing for nuclear power stations and for all stages of the fuel cycle. The importance of interest during construction of nuclear plant is considered in detail as, with the lengthening of construction times, this has now become a major factor in the total cost of a nuclear station. The possible accounting conventions under which interest during construction can be treated are examined and a study is made of the investment profile, the cost of money and the effect of inflation. The fiscal aspects of nuclear finance are studied with reference to national regulations and amortization rules. The amortization of nuclear installations also presents certain problems associated with their dismantling once their useful life is over and this raises the question of the need to create a reserve fund which can commence with the startup of the power plant. For the fuel cycle, a distinction can be made between phases of high (economic) risk such as in the prospection and mining of uranium and the reprocessing of irradiated fuel, and those areas of normal risk such as the manufacture of fuel elements. The difficulties of obtaining credit for the first phase should be considered

  18. Layered Working-Set Trees

    CERN Document Server

    Bose, Prosenjit; Dujmović, Vida; Howat, John

    2009-01-01

    The working-set bound [Sleator and Tarjan, J. ACM, 1985] roughly states that searching for an element is fast if the element was accessed recently. Binary search trees, such as splay trees, can achieve this property in the amortized sense, while data structures that are not binary search trees are known to have this property in the worst case. We close this gap and present a binary search tree called a layered working-set tree that guarantees the working-set property in the worst case. The unified bound [Badoiu et al., TCS, 2007] roughly states that searching for an element is fast if it is near (in terms of rank distance) to a recently accessed element. We show how layered working-set trees can be used to achieve the unified bound to within a small additive term in the amortized sense while maintaining in the worst case an access time that is both logarithmic and within a small multiplicative factor of the working-set bound.

  19. The Effect of the Amendments to the Tax Laws of Financial Leasing on Capital Budgeting Decisions

    Directory of Open Access Journals (Sweden)

    Hasan Bal

    2011-09-01

    Full Text Available With an amendment to the Tax Law in 2003 in Turkey, there have emerged some important tax implementations in financial leasing operations. Before the amendment, the whole financial leasing payment was regarded expense in terms of the leasing firm, on the other hand, the lease-holder was not able to allocate amortization since the property of the goods does not belong to the lease holder. Along with the amendment in the Tax Law, the lease-holder is now able to allocate amortization for the goods leased and not able to charge the goods leased as expense, only the interest fees are regarded as expense naturally, this affects the decision of the capital budgeting for the firms. The main objective of this study is to examine the extent to which this affects the capital budgeting decisions. In this paper, we examine the effect of before and after the amendment of the tax procedural law on the capital budgeting decisions, using the free cash flow to equity, to what extent this affect the net present value of the project with a sample investment project. The results obtained suggest that the net present value of a Project to be financed through financial leasing before the amendment to the tax laws might be lower after the amendment to the tax law.

  20. INSTITUTIONAL REGULATION OF SAVINGS IN THE BANKING SECTOR OF SERBIA

    Directory of Open Access Journals (Sweden)

    Jelena Božović

    2014-07-01

    Full Text Available Effects of the financial crisis initiated by crash of the real property market in the United States of America have been transferred at the global level, due to inherited issues and structural and functional defects of the financial systems. The first impact of the crisis on the banking sector happened in October 2008 in the form of temporary aggravation of the liquidity and net savings outflow. Owing to restrictive monetary policy prior to the crisis and prudential supervision of the financial sector, the first impacts of the crisis were amortized and the savers’ confidence in banking system and cumulative increase of saving followed. The purpose of the present paper is to indicate further protection of the banking system in Serbia from the destabilization through the institutional alignment with the European Union regulations and establishment of discipline with respect to application of systemic laws.

  1. Machine learning research 1989-90

    Science.gov (United States)

    Porter, Bruce W.; Souther, Arthur

    1990-01-01

    Multifunctional knowledge bases offer a significant advance in artificial intelligence because they can support numerous expert tasks within a domain. As a result they amortize the costs of building a knowledge base over multiple expert systems and they reduce the brittleness of each system. Due to the inevitable size and complexity of multifunctional knowledge bases, their construction and maintenance require knowledge engineering and acquisition tools that can automatically identify interactions between new and existing knowledge. Furthermore, their use requires software for accessing those portions of the knowledge base that coherently answer questions. Considerable progress was made in developing software for building and accessing multifunctional knowledge bases. A language was developed for representing knowledge, along with software tools for editing and displaying knowledge, a machine learning program for integrating new information into existing knowledge, and a question answering system for accessing the knowledge base.

  2. CORRELATED ANALYSIS OF CLIENT-CREDIT COST WITH THE ONE OF SUPPLIER - CREDIT COST

    Directory of Open Access Journals (Sweden)

    MIRELA MONEA

    2012-01-01

    Full Text Available The given client-credit has associated several types of costs. If a company gives client-credit for a certain period of time, then it will have to finance its activity from other sources. Another aspect is the one related to the size of allotted sum. The sum that must be covered does not equal the turnover. The impact on financing the operating cycle is found usually only under the form of expenses which are made up of variable costs (because amortization must not be paid, the profit is included in the price. Thus, the sum which must be covered is not related to the non-cashed turnover from the client-credit, but only to variable costs. This will be the sum that must be covered from the financing sources. Supplier-credit is a source attracted, usually it has no cost.

  3. Automatic control by natural gamma radiation emitted by coal; Control Automatico mediante Radiometria Gamma Natural de la Cenizas de los Carbones

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-07-01

    Due to the characteristics of its coal and orebody, Monsacro shaft was chosen to host the test. The ash percentage of the different coal seams was carried out by two different methods: Traditional analysis in laboratory. Analysis by means of natural gamma radiation emitted by coal. The following conclusions were obtained after the test: Neither during the mounting nor during the test, a problem was encountered in the working of the radioactive methods. The absolute error between the two methods was minimum. The radioactive analysis is total (this means that the whole coal is analysed) and it is carried out in short period of time. The traditional one is just partial, and could take a few hours to accomplish it. The radioactive one is done in the wagon or in the belt conveyor directly, meanwhile the traditional one needs sample takers permanently. The investment cost of the radioactivity method is amortized within two years. (Author)

  4. The History of Romania’s Relations with the International Monetary Fund

    Directory of Open Access Journals (Sweden)

    Gheorghe Stefan

    2011-02-01

    Full Text Available The International Monetary Fund aims primarily at ensuring the stability of theinternational monetary system more specifically the international payment system which allowscountries and their citizens to buy, sell goods and services between them. This is essential forsustainable economic growth, improvement of life standards and reducing poverty all around theworld. The goals of Romania’s agreements with IMF subscribe these parameters, mostly the currentone, this being emphasized by the economic recession and the necessity of reducing fiscal imbalancein order to attain a deficit with normal values acceptable in the EU. These include: maintaining theinflation at the range aimed by RNB, ensuring a sufficient external financing and improvingcredibility, the attempt to amortize the effects of severe capital absorption and resolution forRomania’s external and fiscal imbalances and consolidation of the financial area.

  5. THE ACCOUNTING TREATMENT OF ASSET DEPRECIATION AND THE IMPACT ON RESULT

    Directory of Open Access Journals (Sweden)

    MARILENA ROXANA ZUCA

    2013-12-01

    Full Text Available The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select the most relevant policy of the multiple accounting policies provided by the International Financial Reporting Standards with impact on a company’s financial performance. Such various accounting practices make an accurate evaluation of the performance and financial situation of companies of different nationalities difficult. It is certain, though, that different accounting solutions used for re-evaluations, amortizations and adjustments lead to different financial results for identical exploitation conditions.

  6. LAMINATION METHOD OF FLOOD WADIS AND PROJECTION OF THE LAMINATED FLOOD HYDROGRAPH

    Directory of Open Access Journals (Sweden)

    M. Ladjel

    2016-01-01

    Full Text Available The catastrophic floods in semi-arid areas are often caused by floods storm that occur at any time during the year, including the hot season. The prevention of these floods could be done by the construction of small dam hills. This requires the control of theoretical concepts hydrological sizing, especially the hydrological structure to evacuate floods. We suggest a method to calculate the optimal regulation flow of the flood and also the development of a direct calculation formula of a laminated maximum flow. The analysis of the hydro graph’s analogy at the input and the output of the dam, allow searching the dependencies between their characteristics. knowing the characteristics of the hydrograph flood of the project and the reserved capacity for the amortization of the flood, we can directly determine the laminated maximum flow and project the hydrograph of the laminated flood.

  7. Total 2004 results

    International Nuclear Information System (INIS)

    This document presents the 2004 results of Total Group: consolidated account, special items, number of shares, market environment, adjustment for amortization of Sanofi-Aventis merger-related intangibles, 4. quarter 2004 results (operating and net incomes, cash flow), upstream (results, production, reserves, recent highlights), downstream (results, refinery throughput, recent highlights), chemicals (results, recent highlights), Total's full year 2004 results (operating and net income, cash flow), 2005 sensitivities, Total SA parent company accounts and proposed dividend, adoption of IFRS accounting, summary and outlook, main operating information by segment for the 4. quarter and full year 2004: upstream (combined liquids and gas production by region, liquids production by region, gas production by region), downstream (refined product sales by region, chemicals), Total financial statements: consolidated statement of income, consolidated balance sheet (assets, liabilities and shareholder's equity), consolidated statements of cash flows, business segments information. (J.S.)

  8. Priority Queues Resilient to Memory Faults

    DEFF Research Database (Denmark)

    Jørgensen, Allan Grønlund; Moruz, Gabriel; Mølhave, Thomas

    2007-01-01

    In the faulty-memory RAM model, the content of memory cells can get corrupted at any time during the execution of an algorithm, and a constant number of uncorruptible registers are available. A resilient data structure in this model works correctly on the set of uncorrupted values. In this paper we...... introduce a resilient priority queue. The deletemin operation of a resilient priority queue returns either the minimum uncorrupted element or some corrupted element. Our resilient priority queue uses $O(n)$ space to store $n$ elements. Both insert and deletemin operations are performed in $O(\\log n......+\\delta)$ time amortized, where $\\delta$ is the maximum amount of corruptions tolerated. Our priority queue matches the performance of classical optimal priority queues in the RAM model when the number of corruptions tolerated is $O(\\log n)$. We prove matching worst case lower bounds for resilient priority...

  9. Qualification of laser based additive production for manufacturing of forging Tools

    Directory of Open Access Journals (Sweden)

    Junker Daniel

    2015-01-01

    Full Text Available Mass customization leads to very short product life cycles, so the costs of a tool have to be amortized with a low number of workpieces. Especially for highly loaded tools, like those for forging, that leads to expensive products. Therefore more economical production processes for tool manufacturing have to be investigated. As laser additive manufacturing is already used for the production of moulds for injection moulding, this technology maybe could also improve the forging tool production. Within this paper laser metal deposition, which is industrially used for tool repair, will be investigated for the use in tool manufacturing. Therefore a mechanical characterization of parts built with different laser process parameters out of the hot work tool steel 1.2709 is made by upsetting tests and hardness measurements. So the influence of the additive manufacturing process on the hardness distribution is analysed.

  10. Use of granular acivated carbon to remove trace organics from the effluent of a Class-B refinery: a case study

    Energy Technology Data Exchange (ETDEWEB)

    Flotard, R D; Ford, D L; Harrison, W

    1979-01-01

    A recent study by Raphaelian and Harrison (1978) at SOHIO's Toledo refinery demonstrated that the activated sludge biological treatment system reduced concentrations of trace organic compounds in the waste water by over 99%. Addition of a pilot-scale mixed media filter and granular activated carbon (GAC) filter produced additional removals ranging from 12 to 98% for those compounds that could be quantified. The estimated cost of adding a full-scale GAC system to the SOHIO refinery is $6,800,000. The yearly operational cost for an 8.6 MGD flow is $1,720,000, including amortization, and the annual energy requirement is estimated at 12.775 x 10/sup 6/ kwh(e); this is equivalent to 2.2 x 10/sup 4/ bbl crude oil, or 0.0503% of average annual refinery throughput.

  11. OPPORTUNITY OF GOODWILL DEPRECIATION IN EMERGING MARKETS

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2015-04-01

    Full Text Available In order to influence the decisions of the users of financial situations, the financial data concerning the commercial fund must be communicated in an opportune manner. Information like depreciation and amortization must comprise the changes from the competitive environment of the enterprise. The work aims at developing such a model for the evaluation of the opportunity of decision of the commercial fund at the level of 262 bursary titles from the emergent markets, showing that this decision is influenced by the bursary performance on a short term of the title as well as its shocks on the short term, but not by the bursary performance. The paper reveals the fact that the development of the emergent markets requires greater attention of the management for the recent events.

  12. The SIGMA plants economic behavior

    International Nuclear Information System (INIS)

    In this work, the economical behavior of the Uranium Enrichment Plants, built using the Gaseous Isotopic Separation using Advanced Methods (SIGMA) (Separacion Isotopica Gaseosa por Metodos Avanzados) technology is analyzed. The calculations were made using an integrated computer code, where the cost of each main component of the plant is estimated. The program computes the production cost for several configurations of enrichment cascades, each one corresponding to a production rate. The program also includes a numerical optimizer and it seeks the SIGMA optimal configuration for a given set of design parameters. The present work does not contemplate the model and calculation of the auxiliary system costs. The total amortization cost is obtained by using the cascade capital cost and assuming that the auxiliary system represents a fixed part of the total cost.The results obtained show that the SIGMA technology for Enrichment Uranium Plants could achieve economical competition in a much lower production scale than the conventional Gaseous Diffusion Enrichment Plants. (author)

  13. Considerations related to the Analysis of the Financial Balance of the Trading Company Interlink Group SRL

    Directory of Open Access Journals (Sweden)

    Anton C.

    2009-12-01

    Full Text Available The analysis of the financial balance in the company’s activity implies the amortization of the resources with the needs, reflected as the functional balance sheet. The information transmitted by means of the accounting balance sheet as a synthesis document, is processed and grouped so that the view on the company appears from the functional point of view and the functional presentation of the balance sheet highlights financial, structural aspects that best respond to the requirements of the company managers. According to the functional point of view, the company is the economic entity whose essential objective is the production of goods and services, its activity implying the exertion of the production, trade, investments and financing functions. The paper aims at establishing a financial diagnosis allowing the appreciation of the conditions in which financial balance is made for the continuity of INTERLINK GROUP SRL company’s activity and attaining the proposed intend.

  14. Total 2004 results

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-02-01

    This document presents the 2004 results of Total Group: consolidated account, special items, number of shares, market environment, adjustment for amortization of Sanofi-Aventis merger-related intangibles, 4. quarter 2004 results (operating and net incomes, cash flow), upstream (results, production, reserves, recent highlights), downstream (results, refinery throughput, recent highlights), chemicals (results, recent highlights), Total's full year 2004 results (operating and net income, cash flow), 2005 sensitivities, Total SA parent company accounts and proposed dividend, adoption of IFRS accounting, summary and outlook, main operating information by segment for the 4. quarter and full year 2004: upstream (combined liquids and gas production by region, liquids production by region, gas production by region), downstream (refined product sales by region, chemicals), Total financial statements: consolidated statement of income, consolidated balance sheet (assets, liabilities and shareholder's equity), consolidated statements of cash flows, business segments information. (J.S.)

  15. Investments in Renewable Energies. Eonomic, technical and fiscal funding opportunities; Investitionen in Erneuerbare Energien. Wirtschaftliche, technische und steuerliche Foerdermoeglichkeiten

    Energy Technology Data Exchange (ETDEWEB)

    Drysch, Michael; Rosarius, Lothar

    2013-02-01

    The first part of the book under consideration analyses the actual market situation for renewable energies, presents alternative forms of use of renewable energies, summarizes decision-relevant criteria and points out possible promotions of investment. Specialist terms are explained understandable. The consciousness becomes aware of the renewable energy resources. The calculation of profitability is presented by means of a case example. The second part of the book establishes tax basics and presents individual problem areas such as turnover tax liability or commerciality. Fiscal funding opportunities with respect to decisions on investment are explained in detail such as tax-exempt income or special amortizations. Fiscal opportunities are discussed with a particular emphasis on tax pitfalls.

  16. Modeling and Analysis of Wholesale Electricity Market Design. Understanding the Missing Money Problem. December 2013 - January 2015

    Energy Technology Data Exchange (ETDEWEB)

    Papalexopoulos, A. [ECCO International, Inc., San Francisco, CA (United States); Hansen, C. [ECCO International, Inc., San Francisco, CA (United States); Perrino, D. [ECCO International, Inc., San Francisco, CA (United States); Frowd, R. [ECCO International, Inc., San Francisco, CA (United States)

    2015-05-31

    This project examined the impact of renewable energy sources, which have zero incremental energy costs, on the sustainability of conventional generation. This “missing money” problem refers to market outcomes in which infra-marginal energy revenues in excess of operations and maintenance (O&M) costs are systematically lower than the amortized costs of new entry for a marginal generator. The problem is caused by two related factors: (1) conventional generation is dispatched less, and (2) the price that conventional generation receives for its energy is lower. This lower revenue stream may not be sufficient to cover both the variable and fixed costs of conventional generation. In fact, this study showed that higher wind penetrations in the Electric Reliability Council of Texas (ERCOT) system could cause many conventional generators to become uneconomic.

  17. Geological-economic evaluation model for pithead heap-leaching uranium deposits of hard-rock

    International Nuclear Information System (INIS)

    By analyzing the technical flow of pithead heap-leaching uranium deposits of hard-rock type, the authors analyze its 14 cost items such as ore mining fee and major materials fee etc., and set up a geological-economic evaluation model. Under this geological-evaluation model a computer evaluating program is made in Ziyuan and Lujing uranium ore-fields. The results of static evaluation show that or mining fee is the main part and amortization of both building and equipment and major materials fee are the secondary parts in the total cost of pithead heap-leaching mining. The computer program may assist decision-making in the way of helping decision-makers to select scientificaly the average grade of ore in pithead heap-leaching mining under a total cost. (authors)

  18. Oil and gas tax handbook, 1986

    Energy Technology Data Exchange (ETDEWEB)

    Klingstedt, J.P.; Brock, H.R.

    1986-01-01

    This book gives information about regulations affecting taxation of the oil and gas industry. It also covers in detail both income tax and the windfall profit tax. The most recent statutes, regulations, ruling, and court decisions are examined, and their effects on this year's tax accounting are explained. It includes following contents: Unproved oil and gas properties - acquisition, retention, and worthlessness; Mineral interest concepts; Geological and geophysical exploration; Drilling and equipping properties; Depreciation, depletion, and amortization (DD and A); Percentage depletion - problems in applying the independent producer exemption; Sales and subleases of properties; Production payments; Sharing arrangements other than carried interests; Carried interests; Joint ventures and partnership - basic rules; Partnerships - special problems; Corporations; Special operating problems; Oil and gas tax preferences and the windfall profit tax - compliance.

  19. The assets of nuclear energy on the European market of energy

    International Nuclear Information System (INIS)

    This article presents the industrial strategy of EDF. The French production of electricity is essentially based on nuclear energy. The costs of the installations are partially amortized and the investment represent no more than 28% of the production cost, this percentage is due to decrease by half by 2005. The cost of nuclear KWh covers the future charges such as dismantlement, reprocessing or waste storage, so EDF can propose to its customers a long term stability of prices. Today, on a world scale the trend is to favour combined cycle gas mode for electricity production. The cost of gas is low but the price of gas-produced KWh does not take into account the impact on environment, new regulations following from Kyoto agreement might change that. (A.C.)

  20. An Optimal Dynamic Data Structure for Stabbing-Semigroup Queries

    DEFF Research Database (Denmark)

    Agarwal, Pankaj K.; Arge, Lars; Kaplan, Haim; Molad, Eyal; Tarjan, Robert E.; Yi, Ke

    2012-01-01

    is the first data structure that attains the optimal $O(\\log n)$ bound for all three operations. Furthermore, our structure can easily be adapted to external memory, where we obtain a linear-size structure that answers queries and supports updates in $O(\\log_B n)$ I/Os, where B is the disk block size......{R}$, the stabbing-semigroup query asks for computing $\\sum_{s \\in S(q)} \\omega(s)$. We propose a linear-size dynamic data structure, under the pointer-machine model, that answers queries in worst-case $O(\\log n)$ time and supports both insertions and deletions of intervals in amortized $O(\\log n)$ time. It...

  1. S.1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the Senate of the United States, One Hundred Second Congress, First Session, June 6, 1991

    International Nuclear Information System (INIS)

    The bill would allow a tax credit of 6 2/3% of a taxpayer's investment in qualified acid rain control equipment for each of the three years beginning the year the equipment is placed in service. Additionally, a tax credit would be allowed during two years of construction progress, the amount being 6 2/3% of construction expenditures. The bill describes qualified acid rain property', tax-exempt financing of acid rain control property, tax credit for minerals used to reduce the sulfur in coal, coal cleaning minerals credit, exclusion from gross income of receipt of qualified Clean Air allowance and proceeds of disposition thereof, qualified Clean Air allowances, and amortization of acid rain control property

  2. OT-Combiners Via Secure Computation

    DEFF Research Database (Denmark)

    Harnik, Danny; Ishai, Yuval; Kushilevitz, Eyal;

    2008-01-01

    use of Ω(kn) noisy bits. Better amortized generation of OTs. We show that, following an initial “seed” of O(k) OTs, each additional OT can be generated by only computing and communicating a constant number of outputs of a cryptographic hash function. This improves over a protocol of Ishai et al......An OT-combiner implements a secure oblivious transfer (OT) protocol using oracle access to n OT-candidates of which at most t may be faulty. We introduce a new general approach for combining OTs by making a simple and modular use of protocols for secure computation. Specifically, we obtain an OT......, in a network consisting of a single OT-channel. Our approach applies both to the “semi-honest” and the “malicious” models of secure computation, yielding the corresponding types of OT-combiners. Instantiating our general approach with secure computation protocols from the literature, we conceptually...

  3. Cogeneration. Energy efficiency - Micro-cogeneration

    International Nuclear Information System (INIS)

    Depletion of natural resources and of non-renewable energy sources, pollution, greenhouse effect, increasing energy needs: energy efficiency is a major topic implying a better use of the available primary energies. In front of these challenges, cogeneration - i.e. the joint production of electricity and heat, and, at a local or individual scale, micro-cogeneration - can appear as interesting alternatives. This book presents in a detailed manner: the present day and future energy stakes; the different types of micro-cogeneration units (internal combustion engines, Stirling engine, fuel cell..), and the available models or the models at the design stage; the different usable fuels (natural gas, wood, biogas..); the optimization rules of a facility; the costs and amortizations; and some examples of facilities. (J.S.)

  4. Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies

    Directory of Open Access Journals (Sweden)

    Liliana Feleaga

    2006-08-01

    Full Text Available In some of the continental European countries (e.g. France, there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language, and the related accounting concept represented by goodwill. Fonds de commerce represents a set of movable and immovable goods with a common destination, therefore having a unique legal status. Goodwill is an intangible asset item that is placed within the Balance Sheet. It holds together all the fonds de commerce elements which finally form a subset containing the following: (i intangible assets; (ii not evaluated, nor separately recorded; (iii purchased, but not internally created; (iv which compete for the maintenance and further development of the company’s activity potential. The goodwill issue appears very often within the consolidated accounts. A commercial relationship between the parent of a group and one of its subsidiaries may appear either through the creation of a new enterprise (initiated by the group leader, or by acquisition of already existent business. In this second case, we are talking about a business combination. The acquired goodwill is mentioned in the Balance Sheet, amongst non-current intangible asset items. The internally generated goodwill is not recognised within the Balance Sheet. Goodwill may be stated as the difference between the acquisition cost and the percentage belonging to the buyer within the fair value of the assets, liabilities and contingent liabilities identifiable acquired. In the advanced accounting systems, goodwill is no longer amortized. His useful life is undefined, but not unlimited. The fact that is no longer amortized determines an annual depreciation test. Such a depreciation test is meant to evaluate the goodwill on the basis of present cash flows.

  5. Battery sizing for serial plug-in hybrid electric vehicles: A model-based economic analysis for Germany

    International Nuclear Information System (INIS)

    The battery size of a Plug-in Hybrid Electric Vehicle (PHEV) is decisive for the electrical range of the vehicle and crucial for the cost-effectiveness of this particular vehicle concept. Based on the energy consumption of a conventional reference car and a PHEV, we introduce a comprehensive total cost of ownership model for the average car user in Germany for both vehicle types. The model takes into account the purchase price, fixed annual costs and variable operating costs. The amortization time of a PHEV also depends on the recharging strategy (once a day, once a night, after each trip), the battery size, and the battery costs. We find that PHEVs with a 4 kWh battery and at current lithium-ion battery prices reach the break-even point after about 6 years (5 years when using the lower night-time electricity tariffs). With higher battery capacities the amortization time becomes significantly longer. Even for the small battery size and assuming the EU-15 electricity mix, a PHEV is found to emit only around 60% of the CO2 emissions of a comparable conventional car. Thus, with the PHEV concept a cost-effective introduction of electric mobility and reduction of greenhouse gas emissions per vehicle can be reached. - Highlights: → Total cost of ownership of a PHEV and a conventional car are compared for the average German car user.→ PHEVs with a 4 kWh battery reach the break-even after 5-6 years at current Li-Ion battery prices.→ Even with a small battery, PHEVs emit about 40% less CO2 emissions than the average conventional car.

  6. A Case for Application Oblivious Energy-Efficient MPI Runtime

    Energy Technology Data Exchange (ETDEWEB)

    Venkatesh, Akshay; Vishnu, Abhinav; Hamidouche, Khaled; Tallent, Nathan R.; Panda, Dhabaleswar; Kerbyson, Darren J.; Hoisie, Adolfy

    2015-10-19

    Power has become the major impediment in designing large scale high-end systems. Message Passing Interface (MPI) is the {\\em de facto} communication interface used as the back-end for designing applications, programming models and runtime for these systems. Slack --- the time spent by an MPI process in a single MPI call --- provides a potential for energy and power savings, if an appropriate power reduction technique such as core-idling/Dynamic Voltage and Frequency Scaling (DVFS) can be applied without perturbing application's execution time. Existing techniques that exploit slack for power savings assume that application behavior repeats across iterations/executions. However, an increasing use of adaptive, data-dependent workloads combined with system factors (OS noise, congestion) makes this assumption invalid. This paper proposes and implements Energy Aware MPI (EAM) --- an application-oblivious energy-efficient MPI runtime. EAM uses a combination of communication models of common MPI primitives (point-to-point, collective, progress, blocking/non-blocking) and an online observation of slack for maximizing energy efficiency. Each power lever incurs time overhead, which must be amortized over slack to minimize degradation. When predicted communication time exceeds a lever overhead, the lever is used {\\em as soon as possible} --- to maximize energy efficiency. When mis-prediction occurs, the lever(s) are used automatically at specific intervals for amortization. We implement EAM using MVAPICH2 and evaluate it on ten applications using up to 4096 processes. Our performance evaluation on an InfiniBand cluster indicates that EAM can reduce energy consumption by 5--41\\% in comparison to the default approach, with negligible (less than 4\\% in all cases) performance loss.

  7. Battery sizing for serial plug-in hybrid electric vehicles: A model-based economic analysis for Germany

    Energy Technology Data Exchange (ETDEWEB)

    Ernst, Christian-Simon, E-mail: ernst@ika.rwth-aachen.de [Institute for Automotive Engineering (ika), RWTH Aachen University, Steinbachstrasse 7, 52074 Aachen (Germany); Hackbarth, Andre; Madlener, Reinhard [Institute for Future Energy Consumer Needs and Behavior (FCN), School of Business and Economics/E.ON Energy Research Center, RWTH Aachen University, Mathieustrasse 6, 52074 Aachen (Germany); Lunz, Benedikt; Uwe Sauer, Dirk [Institute for Power Generation and Storage Systems (PGS), E.ON Energy Research Center, RWTH Aachen University, Mathieustrasse 6, 52074 Aachen (Germany); Eckstein, Lutz [Institute for Automotive Engineering (ika), RWTH Aachen University, Steinbachstrasse 7, 52074 Aachen (Germany)

    2011-10-15

    The battery size of a Plug-in Hybrid Electric Vehicle (PHEV) is decisive for the electrical range of the vehicle and crucial for the cost-effectiveness of this particular vehicle concept. Based on the energy consumption of a conventional reference car and a PHEV, we introduce a comprehensive total cost of ownership model for the average car user in Germany for both vehicle types. The model takes into account the purchase price, fixed annual costs and variable operating costs. The amortization time of a PHEV also depends on the recharging strategy (once a day, once a night, after each trip), the battery size, and the battery costs. We find that PHEVs with a 4 kWh battery and at current lithium-ion battery prices reach the break-even point after about 6 years (5 years when using the lower night-time electricity tariffs). With higher battery capacities the amortization time becomes significantly longer. Even for the small battery size and assuming the EU-15 electricity mix, a PHEV is found to emit only around 60% of the CO{sub 2} emissions of a comparable conventional car. Thus, with the PHEV concept a cost-effective introduction of electric mobility and reduction of greenhouse gas emissions per vehicle can be reached. - Highlights: > Total cost of ownership of a PHEV and a conventional car are compared for the average German car user. > PHEVs with a 4 kWh battery reach the break-even after 5-6 years at current Li-Ion battery prices.> Even with a small battery, PHEVs emit about 40% less CO{sub 2} emissions than the average conventional car.

  8. Potential of Rainwater Harvesting and Greywater Reuse for Water Consumption Reduction and Wastewater Minimization

    Directory of Open Access Journals (Sweden)

    Miguel Ángel López Zavala

    2016-06-01

    Full Text Available Northeastern Mexico is a semiarid region with water scarcity and a strong pressure on water sources caused by the rapid increase of population and industrialization. In this region, rainwater harvesting alone is not enough to meet water supply demands due to the irregular distribution of rainfall in time and space. Thus, in this study the reliability of integrating rainwater harvesting with greywater reuse to reduce water consumption and minimize wastewater generation in the Tecnológico de Monterrey, Monterrey Campus, was assessed. Potable water consumption and greywater generation in main facilities of the campus were determined. Rainwater that can be potentially harvested in roofs and parking areas of the campus was estimated based on a statistical analysis of the rainfall. Based on these data, potential water savings and wastewater minimization were determined. Characterization of rainwater and greywater was carried out to determine the treatment necessities for each water source. Additionally, the capacity of water storage tanks was estimated. For the selected treatment systems, an economic assessment was conducted to determine the viability of the alternatives proposed. Results showed that water consumption can be reduced by 48% and wastewater generation can be minimized by 59%. Implementation of rainwater harvesting and greywater reuse systems in the Monterrey Campus will generate important economic benefits to the institution. Amortization of the investments will be achieved in only six years, where the net present value (NPV will be on the order of US $50,483.2, the internal rate of return (IRR of 4.6% and the benefits–investment ratio (B/I of 1.7. From the seventh year, the project will present an IRR greater than the minimum acceptable rate of return (MARR. In a decade, the IRR will be 14.4%, more than twice the MARR, the NPV of US $290,412.1 and the B/I of 3.1, denoting economic feasibility. Based on these results, it is clear that

  9. Principais indicadores e ferramentas utilizados pelos gestores: uma análise estatística da percepção dos alunos de MBA da Fundação Getúlio Vargas Management indicators and tools: perceptions of MBA students

    Directory of Open Access Journals (Sweden)

    Marcelo Cauduro de Castro

    2007-09-01

    Full Text Available O objetivo deste estudo foi identificar a relevância de indicadores e ferramentas de gestão na percepção dos alunos de MBA da Fundação Getúlio Vargas (FGV. Para isso, utilizou-se um questionário com 26 quesitos definidos a partir de pesquisas anteriores e uma escala de variação de importância do tipo Likert. A amostra foi composta de um total de 425 alunos. Desses, 97 entrevistados não selecionaram nenhum indicador ou ferramenta de gestão. Assim, 328 respostas foram analisadas e interpretadas. Os resultados demonstraram que o Fluxo de Caixa Projetado é o indicador de gestão mais relevante, seguido da Margem Líquida de Vendas. Os dados também apontaram, entre as cinco primeiras posições, indicadores considerados mais sofisticados, como, por exemplo, o Balanced Scorcard (BSC, o Earnings before Interest Taxes Depreciation and Amortization (EBITDA e o Economic Value Added (EVA®. Verificou-se também que as exigências relativas à informação contábil variavam de acordo com o perfil dos respondentes. Os resultados demonstram também que não existe um indicador ou ferramenta de gestão que seja considerado ótimo. Finalmente, há indícios apontados pela pesquisa de que, apesar de a contabilidade gerencial ser considerada uma disciplina global, suas especificidades e características podem ser locais ou regionais.The relevance of management indicators and tools, according to perception of 425 MBA students of the Fundação Getulio Vargas, was identified using a questionnaire with 26 queries based on previous surveys. Results from only 328 respondents were analyzed because 97 did not select any management indicator or tool. Project Cash Flow was the most relevant indicator followed by Net Revenues. In addition the three more sophisticated indicators of Balanced Scorecard (BSC, Earnings before Interest Taxes Depreciation and Amortization (EBITDA and Economic Value Added (EVA® were among the first five ranked. Since it was noted

  10. Micro-Grids for Colonias (TX)

    Energy Technology Data Exchange (ETDEWEB)

    Dean Schneider; Michael Martin; Renee Berry; Charles Moyer

    2012-07-31

    This report describes the results of the final implementation and testing of a hybrid micro-grid system designed for off-grid applications in underserved Colonias along the Texas/Mexico border. The project is a federally funded follow-on to a project funded by the Texas State Energy Conservation Office in 2007 that developed and demonstrated initial prototype hybrid generation systems consisting of a proprietary energy storage technology, high efficiency charging and inverting systems, photovoltaic cells, a wind turbine, and bio-diesel generators. This combination of technologies provided continuous power to dwellings that are not grid connected, with a significant savings in fuel by allowing power generation at highly efficient operating conditions. The objective of this project was to complete development of the prototype systems and to finalize and engineering design; to install and operate the systems in the intended environment, and to evaluate the technical and economic effectiveness of the systems. The objectives of this project were met. This report documents the final design that was achieved and includes the engineering design documents for the system. The system operated as designed, with the system availability limited by maintenance requirements of the diesel gensets. Overall, the system achieved a 96% availability over the operation of the three deployed systems. Capital costs of the systems were dependent upon both the size of the generation system and the scope of the distribution grid, but, in this instance, the systems averaged $0.72/kWh delivered. This cost would decrease significantly as utilization of the system increased. The system with the highest utilization achieved a capitol cost amortized value of $0.34/kWh produced. The average amortized fuel and maintenance cost was $0.48/kWh which was dependent upon the amount of maintenance required by the diesel generator. Economically, the system is difficult to justify as an alternative to grid

  11. DSM - the Iowa experience

    International Nuclear Information System (INIS)

    The Iowa Legislature passed a landmark bill in the 1990 session which became effective July 1, 1990. This legislation had several components, the most significant being a requirement for rate-regulated utilities in Iowa to begin implementing energy efficiency program. The legislation sets spending targets of 2% of gross electric revenues and 1 1/2% of gross gas revenues. It also requires five specific program areas to be considered. Administrative rule making to comply with the legislation was completed in early 1991 and all utility plans were filed by July 1, 1991. The plans were reviewed in individual contested proceedings and most were approved by February 1, 1992. The final orders in all of the proceedings required the utilities to begin the programs in 1992. Iowa-Illinois Gas and Electric Company proposed and received approval on eight programs spanning all customer classes. Most of the programs include both gas and electric measures. The four residential programs were implemented on March 1, 1992 and the four commercial/industrial programs were implemented on April 1, 1992. Costs of the programs are deferred in special accounts until a contested cost recovery proceeding is convened. The legislation requires cost recovery from customers to lag the program implementation by at least two years. Therefore, those proceedings will commence in 1994 with amortization to be spread over four years following an order in that proceeding. The presentation will follow the sequence of the following charts as well as detail experience in the programs to date

  12. Domotics Project Housing Block

    Directory of Open Access Journals (Sweden)

    Carlos Morón

    2016-05-01

    Full Text Available This document develops the study of an implementation project of a home automation system in a housing placed in the town of Galapagar, Madrid. This house, which is going to be occupied by a four-member family, consists of 67 constructed square meters distributed in lounge, kitchen, three bedrooms, bath, bathroom and terrace, this being a common arrangement in Spain. Thus, this study will allow extracting conclusions about the adequacy of the home automation in a wide percentage of housing in Spain. In this document, three house automation proposals are developed based on the requirements of the client and the different home automation levels that the Spanish House and Building Automation Association has established, besides two parallel proposals relating to the safety and the technical alarms. The mentioned proposed systems are described by means of product datasheets and descriptions, distribution plans, measurements, budgets and flow charts that describe the functioning of the system in every case. An evaluation of each system is included, based on other studies conclusions on this matter, where expected energy savings from each design, depending on the current cost of lighting, water and gas, as well as the expected economic amortization period is evaluated.

  13. Domotics Project Housing Block.

    Science.gov (United States)

    Morón, Carlos; Payán, Alejandro; García, Alfonso; Bosquet, Francisco

    2016-01-01

    This document develops the study of an implementation project of a home automation system in a housing placed in the town of Galapagar, Madrid. This house, which is going to be occupied by a four-member family, consists of 67 constructed square meters distributed in lounge, kitchen, three bedrooms, bath, bathroom and terrace, this being a common arrangement in Spain. Thus, this study will allow extracting conclusions about the adequacy of the home automation in a wide percentage of housing in Spain. In this document, three house automation proposals are developed based on the requirements of the client and the different home automation levels that the Spanish House and Building Automation Association has established, besides two parallel proposals relating to the safety and the technical alarms. The mentioned proposed systems are described by means of product datasheets and descriptions, distribution plans, measurements, budgets and flow charts that describe the functioning of the system in every case. An evaluation of each system is included, based on other studies conclusions on this matter, where expected energy savings from each design, depending on the current cost of lighting, water and gas, as well as the expected economic amortization period is evaluated. PMID:27223285

  14. Power and cogeneration technology environomic performance typification in the context of CO2 abatement part II: Combined heat and power cogeneration

    International Nuclear Information System (INIS)

    This is the second of a series of two articles, dealing with a new approach of environomic (thermodynamic, economic and environmental) performance 'Typification' and optimization of power generation technologies. This part treats specifically of combined heat and power (CHP) cogeneration technologies in the context of CO2 abatement and provides a methodology for a flexible and fast project based CHP system design evaluation. One of the aspect of the approach is the post-optimization integration of the operating and capital costs, in order to effectively deal with the uncertainty of the project specific design and operation conditions (fuel, electricity and heat selling prices, project financial conditions such as investment amortization periods, annual operating hours, etc). In addition the approach also allows to efficiently evaluate the influence of the external cost such as the CO2 tax level under a tax scheme or the CO2 permit price in the emission trading market. Application examples, including gas turbine and combined cycles are treated with the proposed methodology, by using superstructure based generic environomic models and a multi-objective optimizer.

  15. Power and cogeneration technology environomic performance typification in the context of CO2 abatement part I: Power generation

    International Nuclear Information System (INIS)

    In this series of two articles, the concepts and approaches of environomic (thermodynamic, economic and environmental) performance 'Typification' of power generation technologies (Part I) and of combined heat and power (CHP) cogeneration technologies (Part II) in the context of CO2 abatement are introduced. A methodology is then proposed for a flexible and fast project based power or CHP cogeneration system design evaluation though post-optimization integration of the operating and capital costs. This allows to effectively deal with the uncertainty of the project specific design and operation conditions (fuel, electricity and heat selling prices, project financial conditions such as investment amortization periods, annual operating hours, etc). Furthermore, the uncertainties linked to the external cost such as the CO2 tax level under a tax scheme or the CO2 permit price in the emission trading market can be assessed. Application examples, including gas turbine and combined cycles are treated with the proposed methodology, by using the superstructure based generic environomic models and a multi-objective optimizer. Furthermore an extension of the methodology using statistical approach is also presented and illustrated with different generation technologies.

  16. Synthesis of trigeneration systems: sensitivity analyses and resilience.

    Science.gov (United States)

    Carvalho, Monica; Lozano, Miguel A; Ramos, José; Serra, Luis M

    2013-01-01

    This paper presents sensitivity and resilience analyses for a trigeneration system designed for a hospital. The following information is utilized to formulate an integer linear programming model: (1) energy service demands of the hospital, (2) technical and economical characteristics of the potential technologies for installation, (3) prices of the available utilities interchanged, and (4) financial parameters of the project. The solution of the model, minimizing the annual total cost, provides the optimal configuration of the system (technologies installed and number of pieces of equipment) and the optimal operation mode (operational load of equipment, interchange of utilities with the environment, convenience of wasting cogenerated heat, etc.) at each temporal interval defining the demand. The broad range of technical, economic, and institutional uncertainties throughout the life cycle of energy supply systems for buildings makes it necessary to delve more deeply into the fundamental properties of resilient systems: feasibility, flexibility and robustness. The resilience of the obtained solution is tested by varying, within reasonable limits, selected parameters: energy demand, amortization and maintenance factor, natural gas price, self-consumption of electricity, and time-of-delivery feed-in tariffs. PMID:24453881

  17. Historical plant cost and annual production expenses for selected electric plants, 1982

    International Nuclear Information System (INIS)

    This publication is a composite of the two prior publications, Hydroelectric Plant Construction Cost and Annual Production Expenses and Thermal-Electric Plant Construction Cost and Annual Production Expenses. Beginning in 1979, Thermal-Electric Plant Construction Cost and Annual Production Expenses contained information on both steam-electric and gas-turbine electric plant construction cost and annual production expenses. The summarized historical plant cost described under Historical Plant Cost in this report is the net cumulative-to-date actual outlays or expenditures for land, structures, and equipment to the utility. Historical plant cost is the initial investment in plant (cumulative to the date of initial commercial operation) plus the costs of all additions to the plant, less the value of retirements. Thus, historical plant cost includes expenditures made over several years, as modifications are made to the plant. Power Production Expenses is the reporting year's plant operation and maintenance expenses, including fuel expenses. These expenses do not include annual fixed charges on plant cost (capital costs) such as interest on debt, depreciation or amortization expenses, and taxes. Consequently, total production expenses and the derived unit costs are not the total cost of producing electric power at the various plants. This publication contains data on installed generating capacity, net generation, net capability, historical plant cost, production expenses, fuel consumption, physical and operating plant characteristics, and other relevant statistical information for selected plants

  18. Fast Lagrangian relaxation for constrained generation scheduling in a centralized electricity market

    International Nuclear Information System (INIS)

    This paper proposes a fast Lagrangian relaxation (FLR) for constrained generation scheduling (CGS) problem in a centralized electricity market. FLR minimizes the consumer payment rather than the total supply cost subject to the power balance, spinning reserve, transmission line, and generator operating constraints. FLR algorithm is improved by new initialization of Lagrangian multipliers and adaptive adjustment of Lagrangian multipliers. The adaptive subgradient method using high quality initial feasible multipliers requires much less number of iterations to converge, leading to a faster computational time. If congestion exists, the alleviating congestion index is proposed for congestion management. Finally, the unit decommitment is performed to prevent excessive spinning reserve. The FLR for CGS is tested on the 4 unit and the IEEE 24 bus reliability test systems. The proposed uniform electricity price results in a lower consumer payment than system marginal price based on uniformly fixed cost amortized allocation, non-uniform price, and electricity price incorporating side payment, leading to a lower electricity price. In addition, observations on objective functions, pricing scheme comparison and interpretation of Lagrangian multipliers are provided. (author)

  19. 如何利用 EXCEL 对搅拌站的基础数据进行管理%Make Use of EXCEL to Manage the Basic Data of the Agitation Station

    Institute of Scientific and Technical Information of China (English)

    刘庆杰

    2015-01-01

    利用 EXCEL 的数据处理功能,可以对混凝土搅拌站的多项数据进行处理,比如,实验结果、生产过程控制数据、财务数据以及材料摊销等。文中通过几个实例介绍,提出了对于中小型混凝土搅拌站优化数据管理的可行方法。%Making use of the data processing function of the EXCEL can manage many data of the con-crete agitation station,for example,experiment result,production line control data,the finance data and materials to amortize etc.Some examples are introduced in this paper,and a viable method is put forward for the medium or small concrete agitation station.

  20. New Technology for Microfabrication and Testing of a Thermoelectric Device for Generating Mobile Electrical Power

    Science.gov (United States)

    Prasad, Narasimha S.; Taylor, Patrick J.; Trivedi, Sudhir B.; Kutcher, Susan

    2012-01-01

    Thermoelectric (TE) power generation is an increasingly important power generation technology. Major advantages include: no moving parts, low-weight, modularity, covertness/silence, high power density, low amortized cost, and long service life with minimum or no required maintenance. Despite low efficiency of power generation, there are many specialized needs for electrical power that TE technologies can uniquely and successfully address. Recent advances in thermoelectric materials technology have rekindled acute interest in thermoelectric power generation. We have developed single crystalline n- and p- type PbTe crystals and are also, developing PbTe bulk nanocomposites using PbTe nano powders and emerging filed assisted sintering technology (FAST). We will discuss the materials requirements for efficient thermoelectric power generation using waste heat at intermediate temperature range (6500 to 8500 K). We will present our recent results on production of n- and p- type PbTe crystals and their thermoelectric characterization. Relative characteristics and performance of PbTe bulk single crystals and nano composites for thermoelectric power generation will be discussed.

  1. Analysis of the feasibility of solar heating systems composite for packaging recyclable for use in rural low income; Analise da viabilidade economica de sistemas de aquecedores solares compostos por embalagens reciclaveis para utilizacao em comunidades rurais de baixa renda

    Energy Technology Data Exchange (ETDEWEB)

    Gabriel Filho, Luis Roberto Almeida; Maiochi, Tamara; Pereira, Danilo F.; Magalhaes, Marcelo M. de [Universidade Estadual Paulista Julio de Mesquita Filho (UNESP), Tupa, SP (Brazil)], email: gabrielfilho@tupa.unesp.br; Cremasco, Camila P. [Faculdade de Tecnologia (FATEC), Presidente Prudente, SP (Brazil); Universidade Estadual Paulista Julio de Mesquita Filho (UNESP), Botucatu, SP (Brazil). Dept. de Bioestatistica

    2011-07-01

    Solar heaters are an appropriate technology for tropical and sub tropical to warm bath water through the energy in sunlight. The development of conventional solar heaters is in the market and its acceptance is still low due to high cost. However, low-cost solar heaters have been developed in recent years to meet a consumer demand that currently do not have access to this technology, especially low-income rural communities. The aim of this study was to analyze the economic feasibility of solar water heaters built with recyclable materials (plastic bottles and milk cartons) through the consequent reduction of sales of electricity. For development work, a heater was built with recyclable materials in accordance with the manuals provided by the Department of the Environment of Parana (SEMA) and found time to use electric showers by families of rural properties in order to determine the costs and billing of electricity. By spending on materials, we concluded that the system was feasible, with amortization over 13 months in fixed installments of R$ 23.79. (author)

  2. Trends in Availability of U. S. NPP

    International Nuclear Information System (INIS)

    There is some advantage to not being so closely involved in the problems; one can then stand back more easily and obtain an overall perspective that is not so much distorted by emotional baggage. There is no need to defend a particular point of view because of connections with parts of the industry, or the government, or other recognizable groups having a special position to defend. The attention given to performance factors of nuclear power plants have grown substantially over the past year. As the capital cost of these plants has grown by large factors, it has been realized that the increase in cost of electricity can be slowed down by improving the capacity factors of the plants generating the electricity. An increase of ten percent in the amount of electricity produced by a nuclear plant would usually mean a decrease by almost the same factor in electricity cost. Whet really counts in this capital-intensive industry is effectively the rate of amortization of the capital investment, divided by the capacity factor

  3. SUBSTANTIATION OF THE COST OF HOUSING CONSTRUCTION INCLUDING THE FACTOR OF INVESTMENT ATTRACTIVENESS OF TERRITORIES

    Directory of Open Access Journals (Sweden)

    ZAIATS Yi. I.

    2015-11-01

    Full Text Available Problem statement. For planning and organization of urban construction is necessary to analyze the use of areas. Territorial resources of the city, being used for construction and other urban purposes, consists of plots of land: disposable, reserved and undeveloped in previous years of construction in progress; residential districts and blocks of obsolete housing fund; industrial and municipal and warehouse enterprises being used irrationally or stopped to work; the defence department, where the amortized warehouses and other main funds are that are not used by purpose; agricultural enterprises where the obsolete industrial funds, haying, nurseries, greenhouses. The number of free areas suitable for future urban development is extremely limited. However a considerable part of the territories of almost all functional zones is used inefficiently. Purpose. Formalization of a factor of investment attractiveness of territories for the further identification and research of the connection between it and the cost of housing construction is necessary. Conclusion. The identification of regularities of influence of the factor of investment attractiveness of territories on the cost of construction of high-rise buildings allow to obtain a quantitative estimate of this effect and can be used in the development of the methodology of substantiation of the expediency and effectiveness of the implementation of highrise construction projects, based on organizational and technological aspects.

  4. Uranium production

    International Nuclear Information System (INIS)

    The domestic uranium industry is in a state of stagflation. Costs continue to rise while the market for the product remains stagnant. During the last 12 months, curtailments and closures of mines and mills have eliminated over 5000 jobs in the industry, plus many more in those industries that furnish supplies and services. By January 1982, operations at four mills and the mines that furnish them ore will have been terminated. Other closures may follow, depending on cost trends, duration of current contracts, the degree to which mills have been amortized, the feasibility of placing mines on standby, the grade of the ore, and many other factors. Open-pit mines can be placed on standby without much difficulty, other than the possible cost of restoration before all the ore has been removed. There are a few small, dry, underground mines that could be mothballed; however, the major underground producers are wet sandstone mines that in most cases could not be reopened after a prolonged shutdown; mills can be mothballed for several years. Figure 8 shows the location of all the production centers in operation, as well as those that have operated or are on standby. Table 1 lists the same production centers plus those that have been deferred, showing nominal capacity of conventional mills in tons of ore per calendar day, and the industry production rate for those mills as of October 1, 1981

  5. Solar energy system design for a lobster aquaculture facility

    Energy Technology Data Exchange (ETDEWEB)

    1977-09-30

    In aquaculture, as in most manufacturing processes, the operating cost is greatly dependent upon the cost of energy. The objectives were to: (a) analyze the power requirements for a lobster aquaculture plant, and (b) to evaluate the use of solar energy as a cost reduction measure in plant operation. A flat plate collector system capable of supplying heat alone was compared with a total energy system in which both electrical power and heat were supplied. The flat plate collector was not cost effective because when heat was needed in December, the least amount of heat was available from solar radiation. Therefore, the collector area and cost were prohibitive. However, the total energy system was cost effective when the capital investment was amortized over ten or more years. The optimum solar power plant was designed to provide 100% of the average yearly power demands, or 60% of the December power requirement. This plant would consist of 60,000 square feet of mirror surface (3.5 acres of land for 40% packing density) which would concentrate 1500 to 2000 suns on a receiver mounted on an 85 foot tower. In the tower would be the three storage stoves which would contain the heat required to operate a 343 KWe Brayton gas turbine engine and alternator for 27 hours. Equipment to generate 3 million kw-hr annually will cost an estimated $1.3 million.

  6. I/O-Efficient Dynamic Planar Range Skyline Queries

    DEFF Research Database (Denmark)

    Kejlberg-Rasmussen, Casper; Tsakalidis, Konstantinos; Tsichlas, Kostas

    We present the first fully dynamic worst case I/O-efficient data structures that support planar orthogonal \\textit{3-sided range skyline reporting queries} in $\\bigO (\\log_{2B^\\epsilon} n + \\frac{t}{B^{1-\\epsilon}})$ I/Os and updates in $\\bigO (\\log_{2B^\\epsilon} n)$ I/Os, using $\\bigO (\\frac....../Os, and in $\\bigO(1/B)$ amortized I/Os given that a constant number of blocks is already loaded in main memory. Finally, we show that any pointer-based static data structure that supports \\textit{dominated maxima reporting queries}, namely the difficult special case of 4-sided skyline queries, in $\\bigO(\\log^{\\big......{n}{B^{1-\\epsilon}})$ blocks of space, for $n$ input planar points, $t$ reported points, and parameter $0 \\leq \\epsilon \\leq 1$. We obtain the result by extending Sundar's priority queues with attrition to support the operations \\textsc{DeleteMin} and \\textsc{CatenateAndAttrite} in $\\bigO (1)$ worst case I...

  7. On the Feasibility and Limitations of Just-in-Time Instruction Set Extension for FPGA-Based Reconfigurable Processors

    Directory of Open Access Journals (Sweden)

    Mariusz Grad

    2012-01-01

    Full Text Available Reconfigurable instruction set processors provide the possibility of tailor the instruction set of a CPU to a particular application. While this customization process could be performed during runtime in order to adapt the CPU to the currently executed workload, this use case has been hardly investigated. In this paper, we study the feasibility of moving the customization process to runtime and evaluate the relation of the expected speedups and the associated overheads. To this end, we present a tool flow that is tailored to the requirements of this just-in-time ASIP specialization scenario. We evaluate our methods by targeting our previously introduced Woolcano reconfigurable ASIP architecture for a set of applications from the SPEC2006, SPEC2000, MiBench, and SciMark2 benchmark suites. Our results show that just-in-time ASIP specialization is promising for embedded computing applications, where average speedups of 5x can be achieved by spending 50 minutes for custom instruction identification and hardware generation. These overheads will be compensated if the applications execute for more than 2 hours. For the scientific computing benchmarks, the achievable speedup is only 1.2x, which requires significant execution times in the order of days to amortize the overheads.

  8. Automatic optimized reload and depletion method for a pressurized water reactor

    International Nuclear Information System (INIS)

    A new method has been developed to automatically reload and deplete a pressurized water reactor (PWR) so that both the enriched inventory requirements during the reactor cycle and the cost of reloading the core are minimized. This is achieved through four stepwise optimization calculations: (a) determination of the minimum fuel requirement for an equivalent three-region core model, (b) optimal selection and allocation of fuel assemblies for each of the three regions to minimize the reload cost, (c) optimal placement of fuel assemblies to conserve regionwise optimal conditions, and (d) optimal control through poison management to deplete individual fuel assemblies to maximize end-of-cycle k /SUB eff/ . The new method differs from previous methods in that the optimization process automatically performs all tasks required to reload and deplete a PWR. In addition, the previous work that developed optimization methods principally for the initial reactor cycle was modified to handle subsequent cycles with fuel assemblies having burnup at beginning of cycle. Application of the method to the fourth reactor cycle at Three Mile Island Unit 1 has shown that both the enrichment and the number of fresh reload fuel assemblies can be decreased and fully amortized fuel assemblies can be reused to minimize the fuel cost of the reactor

  9. Improved Approximate Detection of Duplicates for Data Streams Over Sliding Windows

    Institute of Scientific and Technical Information of China (English)

    Hong Shen; Yu Zhang

    2008-01-01

    Detecting duplicates in data streams is an important problem that has a wide range of applications. In general,precisely detecting duplicates in an unbounded data stream is not feasible in most streaming scenarios, and, on the other hand, the elements in data streams are always time sensitive. These make it particular significant approximately detecting duplicates among newly arrived elements of a data stream within a fixed time frame. In this paper, we present a novel data structure, Decaying Bloom Filter (DBF), as an extension of the Counting Bloom Filter, that effectively removes stale elements as new elements continuously arrive over sliding windows. On the DBF basis we present an efficient algorithm to approximately detect duplicates over sliding windows. Our algorithm may produce false positive errors, but not false negative errors as in many previous results. We analyze the time complexity and detection accuracy, and give a tight upper bound of false positive rate. For a given space G bits and sliding window size W, our algorithm has an amortized time complexity of O(√G/W). Both analytical and experimental results on synthetic data demonstrate that our algorithm is superior in both execution time and detection accuracy to the previous results.

  10. Remote controlled underground mining system preliminary design and concept plans. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Haspert, J.C.

    1984-03-01

    The proposed mining technique has the potential to mine coal from underground horizontal or pitching seams in the 9-foot thickness range at an estimated cost ranging from $7.987 to $10.152 per ton. The estimate is established on conclusions drawn from: (1) the anticipated mining rate, in terms of tons per hour, that the mining system's hardware is expected to achieve as an average; (2) the approximate cost of the mining hardware amortized on a production service life expectancy of 4,000,000 tons; (3) logistics pertinent to continuous mine production, requiring the operation of two Mining Rigs simultaneously with operating crews totaling to 9 men per shift; (4) the angle of the mine bores into pitching seams extend, whenever possible, to no more than 30/sup 0/ from the horizontal; (5) mine bores extend to maximum feasible or permissible length. A bore length of 2500 feet is considered feasible; and (6) gas recovery from the mine bores can be accomplished with relative ease. The value of this, however, has not been determined since its handling as a recoverable requires investigation on hardware assemblies necessary to its processing, and the volume that must exist to invite a commercially attractive effort.

  11. The impact of intangibles on the value relevance of accounting information: Evidence from French companies

    Directory of Open Access Journals (Sweden)

    Bilal Kimouche

    2016-03-01

    Full Text Available Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodology/approach: Empirical data were collected from a sample of French listed companies, over the nine-year period of 2005 to 2013. Starting of Ohlson’s (1995 model, the correlation analysis and the linear multiple regressions have been applied. Findings: We find that intangibles and traditional accounting measures as a whole are value relevant. However, the amortization and impairment charges of intangibles and cash flows do not affect the market values of French companies, unlike other variables, which affect positively and substantially the market values. Also goodwill and book values are more associated with market values than intangible assets and earnings respectively. Finally, we find that intangibles have improved the value relevance of accounting information. Practical implications: French legislators must give more interest for intangibles, in order to enrich the financial statements content and increasing the pertinence of accounting information. Auditors must give more attention for intangibles’ examination process, in order to certify the amounts related to intangibles in financial statements, and hence enrich their reliability, what provides adequacy guarantees for investors to use them in decision making. Originality/value: The paper used recently available financial data, and proposed an improvement concerning the measure of incremental value relevance of intangibles items.

  12. The effect of tax reporting in financial reporting

    Directory of Open Access Journals (Sweden)

    Shqipe Xhaferri

    2015-07-01

    Full Text Available This paper analyzes the importance of building financial statements and their compliance with the activities by running an entity, primarily for micro units. Main objective of this paper is to present the necessity of the implementation of legal frameworks in the field of accounting and the application of accounting standards for financial reporting. National Accounting Standards are significant factors to increase the quality of financial information, bringing new technologies, increased competition and culture of service etc. National Accounting Standards help in the sustainable economic development of the country and integration into the EU. This paper analyzes a series of articles in the field of research in the field of accounting. This paper presents the theoretical and practical aspects of a company’s long-term assets, treating the amortization calculated according to accounting standards. An important point is the appearance of these items in the balance sheet. According to the empirical viewpoint, various studies give different results. Also, the entities as a primary source of economic development are part of this paper. The application of accounting standards began in Albania on 1 January 2009. From these date all the units are obliged to draw up financial statements according to national and international standards of accounting. Actually nowadays (starting from the fiscal year 2014 the submission of balance sheet is made electronically.

  13. Формування феноменологічного простору для дослідження економічних процесів

    OpenAIRE

    Скворцов, І. Б.; Ріжко, Л. І.

    2001-01-01

    Досліджено феноменологічний простір аналітичної економіки, а також особливості його формування та моделювання. Розглянуто функції інвестиційного та амортизаційного циклів. Визначено константний показник – норму прибутку. The article contains researches of space of analytical economy, and also feature of his shaping and modeling. The functions of an investment and amortization cycles are considered. The definition(determination) of a constant parameter - rate of return is executed....

  14. Technology aspects of food irradiation with particular reference to Salmonellae elimination

    International Nuclear Information System (INIS)

    The properties and sources of gamma rays and electrons for treatment of food are reviewed. The dose requirement for the adequate elimination of salmonellae varies with the particular food product in question but is on the order of 0.5 Mrad. At this dose level most foods are not appreciably changed in quality. Significant losses of vitamins do not occur, and the protein value of the product is not changed. Radiation processing seems technologically feasible for the purpose of salmonellae elimination in food and feed products. High capital costs are involved in the establishment of a radiation plant. For instance, the total investment involved in a Co60-plant designed to process 13,000 tons of frozen horse meat per annum at a dose of 0.65 Mrad would be approximately 250,000 pounds, most of it being the purchase of the isotope. Allowing for the replacement of the cobalt and based on a ten-year amortization for the plant itself, the cost for the treatment would be approximately 0.56d per pound. In view of the lack of technological development in many countries producing foods and feeds, it seems likely that the first irradiation plant will be installed at an import centre. (author). 19 refs, 3 figs, 2 tabs

  15. Hierarchical Petascale Simulation Framework For Stress Corrosion Cracking

    Energy Technology Data Exchange (ETDEWEB)

    Grama, Ananth

    2013-12-18

    A number of major accomplishments resulted from the project. These include: • Data Structures, Algorithms, and Numerical Methods for Reactive Molecular Dynamics. We have developed a range of novel data structures, algorithms, and solvers (amortized ILU, Spike) for use with ReaxFF and charge equilibration. • Parallel Formulations of ReactiveMD (Purdue ReactiveMolecular Dynamics Package, PuReMD, PuReMD-GPU, and PG-PuReMD) for Messaging, GPU, and GPU Cluster Platforms. We have developed efficient serial, parallel (MPI), GPU (Cuda), and GPU Cluster (MPI/Cuda) implementations. Our implementations have been demonstrated to be significantly better than the state of the art, both in terms of performance and scalability. • Comprehensive Validation in the Context of Diverse Applications. We have demonstrated the use of our software in diverse systems, including silica-water, silicon-germanium nanorods, and as part of other projects, extended it to applications ranging from explosives (RDX) to lipid bilayers (biomembranes under oxidative stress). • Open Source Software Packages for Reactive Molecular Dynamics. All versions of our soft- ware have been released over the public domain. There are over 100 major research groups worldwide using our software. • Implementation into the Department of Energy LAMMPS Software Package. We have also integrated our software into the Department of Energy LAMMPS software package.

  16. Managed aquifer recharge (MAR) economics for wastewater reuse in low population wadi communities, Kingdom of Saudi Arabia

    KAUST Repository

    Missimer, T.M.

    2014-08-07

    Depletion of water supplies for potable and irrigation use is a major problem in the rural wadi valleys of Saudi Arabia and other areas of the Middle East and North Africa. An economic analysis of supplying these villages with either desalinated seawater or treated wastewater conveyed via a managed aquifer recharge (MAR) system was conducted. In many cases, there are no local sources of water supply of any quality in the wadi valleys. The cost per cubic meter for supplying desalinated water is $2-5/m3 plus conveyance cost, and treated wastewater via an MAR system is $0-0.50/m3 plus conveyance cost. The wastewater reuse, indirect for potable use and direct use for irrigation, can have a zero treatment cost because it is discharged to waste in many locations. In fact, the economic loss caused by the wastewater discharge to the marine environment can be greater than the overall amortized cost to construct an MAR system, including conveyance pipelines and the operational costs of reuse in the rural environment. The MAR and associated reuse system can solve the rural water supply problem in the wadi valleys and reduce the economic losses caused by marine pollution, particularly coral reef destruction. 2014 by the authors.

  17. Invited talk on ageing management of boiling water reactors (BWRs)

    International Nuclear Information System (INIS)

    A nuclear power plant is built with a certain design life but by managing the operation of the plant with a well designed in-service inspection, repair and replacement programme of the equipment as required we will be able to extend the operation of the plant well beyond it's design life. This is also economically a paying proposition in view of the astronomical cost of construction of a new plant of equivalent capacity. In view of this, there is a growing trend the world over to study the ageing phenomena, especially in respect of nuclear power plant equipment and system which will contribute towards the continued operation of the nuclear power plants beyond their economic life which is fixed mainly to amortize the investments over a period. Tarapur Atomic Power Station (TAPS) which consists of 2 nos. of Boiling Water Reactor (BWRs) with the presently rated capacity of 160 MWe each has been operating for the past 24 years and is completing its 25th year of service by the year 1994 which was considered as its economic life and the plant depreciation as well as fuel supply agreement were based on this period of 25 years. I will be discussing about the available residual life which is much more than the above (25 years) and the studies we have undertaken in respect of the assessment of this residual life. (author). 2 tabs., 6 figs

  18. Profitability analysis of a femtosecond laser system for cataract surgery using a fuzzy logic approach

    Science.gov (United States)

    Trigueros, José Antonio; Piñero, David P; Ismail, Mahmoud M

    2016-01-01

    AIM To define the financial and management conditions required to introduce a femtosecond laser system for cataract surgery in a clinic using a fuzzy logic approach. METHODS In the simulation performed in the current study, the costs associated to the acquisition and use of a commercially available femtosecond laser platform for cataract surgery (VICTUS, TECHNOLAS Perfect Vision GmbH, Bausch & Lomb, Munich, Germany) during a period of 5y were considered. A sensitivity analysis was performed considering such costs and the countable amortization of the system during this 5y period. Furthermore, a fuzzy logic analysis was used to obtain an estimation of the money income associated to each femtosecond laser-assisted cataract surgery (G). RESULTS According to the sensitivity analysis, the femtosecond laser system under evaluation can be profitable if 1400 cataract surgeries are performed per year and if each surgery can be invoiced more than $500. In contrast, the fuzzy logic analysis confirmed that the patient had to pay more per surgery, between $661.8 and $667.4 per surgery, without considering the cost of the intraocular lens (IOL). CONCLUSION A profitability of femtosecond laser systems for cataract surgery can be obtained after a detailed financial analysis, especially in those centers with large volumes of patients. The cost of the surgery for patients should be adapted to the real flow of patients with the ability of paying a reasonable range of cost. PMID:27500115

  19. Analyses of KNPP HVAC cooling plant. Technical and economical evaluation

    International Nuclear Information System (INIS)

    In the process of maintaining of specific environment parameters such as temperature and relative humidity serious deviations in the performance of the units 5 and 6 cooling systems currently based on steam-jet machines were noticed. Analysis and control calculations carried out in Energoproekt Ltd. show that the sizing of the cooling capacity in the original project was wrong since its design was based on lower values for summer ambient climatic parameters. The statistical calculations based on the measurements of the automatic monitoring system of Kozloduy NPP confirm the values registered by the meteorological station of Kozloduy for the period 1977-1999. An analysis of the average month's highest, lowest, and average values for the temperature and relative humidity for the period 1996-1999 was also carried out. The calculated values for chilling loads and the recalculations for the actual parameters are presented. Based on the analysis the following is obvious: 1) The existing steam-jet machines are of obsolete design, amortized and and worn out beyond the point of being safely used; 2) It is necessary that they be urgently substituted with absorption chillers to avoid the possible shut down of important safety-related systems

  20. Lattice Boltzmann Simulation Optimization on Leading Multicore Platforms

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Samuel; Carter, Jonathan; Oliker, Leonid; Shalf, John; Yelick, Katherine

    2008-02-01

    We present an auto-tuning approach to optimize application performance on emerging multicore architectures. The methodology extends the idea of search-based performance optimizations, popular in linear algebra and FFT libraries, to application-specific computational kernels. Our work applies this strategy to a lattice Boltzmann application (LBMHD) that historically has made poor use of scalar microprocessors due to its complex data structures and memory access patterns. We explore one of the broadest sets of multicore architectures in the HPC literature, including the Intel Clovertown, AMD Opteron X2, Sun Niagara2, STI Cell, as well as the single core Intel Itanium2. Rather than hand-tuning LBMHD for each system, we develop a code generator that allows us identify a highly optimized version for each platform, while amortizing the human programming effort. Results show that our auto-tuned LBMHD application achieves up to a 14x improvement compared with the original code. Additionally, we present detailed analysis of each optimization, which reveal surprising hardware bottlenecks and software challenges for future multicore systems and applications.

  1. PERI - Auto-tuning Memory Intensive Kernels for Multicore

    Energy Technology Data Exchange (ETDEWEB)

    Bailey, David H; Williams, Samuel; Datta, Kaushik; Carter, Jonathan; Oliker, Leonid; Shalf, John; Yelick, Katherine; Bailey, David H

    2008-06-24

    We present an auto-tuning approach to optimize application performance on emerging multicore architectures. The methodology extends the idea of search-based performance optimizations, popular in linear algebra and FFT libraries, to application-specific computational kernels. Our work applies this strategy to Sparse Matrix Vector Multiplication (SpMV), the explicit heat equation PDE on a regular grid (Stencil), and a lattice Boltzmann application (LBMHD). We explore one of the broadest sets of multicore architectures in the HPC literature, including the Intel Xeon Clovertown, AMD Opteron Barcelona, Sun Victoria Falls, and the Sony-Toshiba-IBM (STI) Cell. Rather than hand-tuning each kernel for each system, we develop a code generator for each kernel that allows us to identify a highly optimized version for each platform, while amortizing the human programming effort. Results show that our auto-tuned kernel applications often achieve a better than 4X improvement compared with the original code. Additionally, we analyze a Roofline performance model for each platform to reveal hardware bottlenecks and software challenges for future multicore systems and applications.

  2. Optimization of a Lattice Boltzmann Computation on State-of-the-Art Multicore Platforms

    Energy Technology Data Exchange (ETDEWEB)

    Williams, Samuel; Carter, Jonathan; Oliker, Leonid; Shalf, John; Yelick, Katherine

    2009-04-10

    We present an auto-tuning approach to optimize application performance on emerging multicore architectures. The methodology extends the idea of search-based performance optimizations, popular in linear algebra and FFT libraries, to application-specific computational kernels. Our work applies this strategy to a lattice Boltzmann application (LBMHD) that historically has made poor use of scalar microprocessors due to its complex data structures and memory access patterns. We explore one of the broadest sets of multicore architectures in the HPC literature, including the Intel Xeon E5345 (Clovertown), AMD Opteron 2214 (Santa Rosa), AMD Opteron 2356 (Barcelona), Sun T5140 T2+ (Victoria Falls), as well as a QS20 IBM Cell Blade. Rather than hand-tuning LBMHD for each system, we develop a code generator that allows us to identify a highly optimized version for each platform, while amortizing the human programming effort. Results show that our auto-tuned LBMHD application achieves up to a 15x improvement compared with the original code at a given concurrency. Additionally, we present detailed analysis of each optimization, which reveal surprising hardware bottlenecks and software challenges for future multicore systems and applications.

  3. Regalismo y manos muertas en la España de las Luces

    Directory of Open Access Journals (Sweden)

    Gonzalo ANES

    2009-11-01

    Full Text Available RESUMEN: En este artículo se analiza cómo, en los últimos decenios del siglo XVIII, los filántropos que observaban a los hombres de gobierno en España veían la necesidad de reformar, y hasta de suprimir, instituciones que consideraban caducas y contraproducentes para alcanzar la «felicidad pública». Desde esta perspectiva, se estudian los principios que deben guiar a un príncipe cristiano, las relaciones entre la Corona y la Iglesia y, en particular, los concordatos con la Santa Sede, las elecciones papales, la amortización, la ilustración del clero y la desamortización.ABSTRACT: This article analyses how, in the last decades of the eignteenth century, the philanthropists who were observing the men governing Spain saw the need to reform, and even abolish, institutions they considered out of date and counter-productive to obtaining «public happiness». From this perspective, the article studies the principles which should guide a christian prince, relationships beetween the Crown and the Church and, specifically, concordats with the Holly See, papal elections, amortization, the enlightenment of the nationalization of Church property.

  4. ERA: Efficient Serial and Parallel Suffix Tree Construction for Very Long Strings

    CERN Document Server

    Mansour, Essam; Skiadopoulos, Spiros; Kalnis, Panos

    2011-01-01

    The suffix tree is a data structure for indexing strings. It is used in a variety of applications such as bioinformatics, time series analysis, clustering, text editing and data compression. However, when the string and the resulting suffix tree are too large to fit into the main memory, most existing construction algorithms become very inefficient. This paper presents a disk-based suffix tree construction method, called Elastic Range (ERa), which works efficiently with very long strings that are much larger than the available memory. ERa partitions the tree construction process horizontally and vertically and minimizes I/Os by dynamically adjusting the horizontal partitions independently for each vertical partition, based on the evolving shape of the tree and the available memory. Where appropriate, ERa also groups vertical partitions together to amortize the I/O cost. We developed a serial version; a parallel version for shared-memory and shared-disk multi-core systems; and a parallel version for shared-not...

  5. Discontinuous Brillouin strain monitoring of small concrete bridges: comparison between near-to-surface and smart FRP fiber installation techniques

    Science.gov (United States)

    Bastianini, Filippo; Rizzo, Andrea; Galati, Nestore; Deza, Ursula; Nanni, Antonio

    2005-05-01

    Brillouin fiber optic sensing is a promising technology for Structural Health Monitoring (SHM) whose diffusion is however at present reduced by the unavailability of proper sensor products and established installation techniques specifically aimed at the building industry. Due to its intrinsic distributed sensing capability, Brillouin systems can individually measure the deformation of any single segment of considerable lengths of single-mode fiber. In addition, Brillouin retains all the other typical advantages of Fiber Optic Sensors (FOS), such as harsh environment durability and electro-magnetic interference rejection. These advantages, especially considering that the required sensors are really low cost, make the system particularly attractive for periodical ("discontinuous") strain monitoring of unattended infrastructures that might be exposed to ageing and vandalism damages. Despite the high equipment cost, the technique can become economically convenient when the same initial investment can be amortized over a number of applications that can be monitored periodically using the same device. This work presents a comparison between two different Brillouin sensor installation techniques: Near-to-Surface Fiber (NSF) embedding and smart-FRP sensor bonding. Both systems have been experimented in the field on small Reinforced Concrete (RC) bridges subject to a diagnostic load test. The obtained results clearly highlight the advantages of the smart-FRP system, in terms of performance enhancements, installation cost, and time reduction.

  6. New applications of the good old wavelength-dispersive X-ray fluorescence

    Indian Academy of Sciences (India)

    Andrzej Kuczumow; Paweł Wolski

    2011-02-01

    Wavelength-dispersive X-ray fluorescence can be characterized by its advantages and drawbacks. Unbeaten spectral resolution in a range below 5 keV, good operational stability, excellent ability of making averaged analysis, and good presentation of peak shape which gives the basis for the chemical speciation are the advantages. Among the drawbacks, the following are important: system with sequential analysis of particular elements, low output of energy supplied to the device, and great cost of instrument which can be amortized only in routine operations. In routine geological and environmental analyses, the WD-XRF performs better than other simpler instrumental or wet techniques. WD-XRF is continuously improved, by applying new multilayer interference mirrors (MIM) for detection and quantification of very light elements. Bad spectral resolution of MIM noted earlier is now improved by tailoring their shape to the shape of gratings. The progress in the long wavelength spectral region joined with efficient and precise wavelength resolution systems enables the application of WD-XRF for speciation analysis. In another effort, XRF spectrometry is treated as a tool for obtaining quantitative basis for the judgement on Linnaean systematic classification of plants and opens the field to a new discipline – quantitative biology.

  7. Low Cost Injection Mold Creation via Hybrid Additive and Conventional Manufacturing

    Energy Technology Data Exchange (ETDEWEB)

    Dehoff, Ryan R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Watkins, Thomas R. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); List, III, Frederick Alyious [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Carver, Keith [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); England, Roger [Cummins, Inc, Knoxville, TN (United States)

    2015-12-01

    The purpose of the proposed project between Cummins and ORNL is to significantly reduce the cost of the tooling (machining and materials) required to create injection molds to make plastic components. Presently, the high cost of this tooling forces the design decision to make cast aluminum parts because Cummins typical production volumes are too low to allow injection molded plastic parts to be cost effective with the amortized cost of the injection molding tooling. In addition to reducing the weight of components, polymer injection molding allows the opportunity for the alternative cooling methods, via nitrogen gas. Nitrogen gas cooling offers an environmentally and economically attractive cooling option, if the mold can be manufactured economically. In this project, a current injection molding design was optimized for cooling using nitrogen gas. The various components of the injection mold tooling were fabricated using the Renishaw powder bed laser additive manufacturing technology. Subsequent machining was performed on the as deposited components to form a working assembly. The injection mold is scheduled to be tested in a projection setting at a commercial vendor selected by Cummins.

  8. Securitization swindle: Bailout for utilities, bad deal for consumers

    Energy Technology Data Exchange (ETDEWEB)

    Hodowal, J.R.

    1997-10-01

    Securitization bonds can be described metaphorically as `neutron bonds.` Generating assets and corporate profits of incumbent, high-cost utilities remain intact, while both consumers and competitors are eliminated by the surcharges imposed to amortize the bonds. Securitization is so anti-consumer and so anti-competitive that it demands more considered public attention. Just when you thought consumers and competitive commerce could emerge as big winners in a restructured electric utility industry, high cost utilities and Wall Street have invented {open_quotes}securitization{close_quotes} of {open_quotes}stranded cost recovery{close_quotes}. Customers are told they will get to choose their electric suppliers and lower prices. In reality, they are about to be swindled. Under the guise of a minuscule reduction in electric rates, high cost utilities are to be provided a multibillion dollar up-front, cash-on-the-barrelhead bailout of their uneconomic, unfortunate past management decisions. What is obscured in the process is (1) that the rate decrease being offered is far less than customers could enjoy in an undistorted competitive market and (2) that the receipt of a heap of cash up front is a far better deal for high cost utilities than the cash flows they would experience through continued traditional regulation. Moreover, the anti-competitive aspects of securitization are so profound that they virtually guarantee that today`s inefficient high-cost utilities will control tomorrow`s generation supply.

  9. Active or passive systems? The EPR approach

    International Nuclear Information System (INIS)

    In attempting to review how EPR is contemplated to meet requirements applicable to future nuclear power plants, the authors indicate where they see the markets and the corresponding unit sizes for the EPR which is a generic key factor for competitiveness. There are no reason in industrialized countries, other than USA (where the investment and amortizing practices under control by Public Utility Commission are quite particular), not to build future plants in the 1000 to 1500 MWe range. Standardization, which has been actively applied all along the French program and for the Konvoi plants, does not prevent evolution and allows to concentrate large engineering effort in smooth realization of plants and achieve actual construction and commissioning without significant delays. In order to contribute to public trust renewal, a next generation of power reactors should be fundamentally less likely to incur serious accidents. To reach this goal the best of passive and active systems must be considered without forgetting that the most important source of knowledge is construction and operating experience. Criteria to assess passive systems investigated for possible implementation in the EPR, such as simplicity of design, impact on plant operation, safety and cost, are discussed. Examples of the principal passive systems investigated are described and reasons why they have been dropped after screening through the criteria are given. (author). 11 figs

  10. Automated Reuse of Scientific Subroutine Libraries through Deductive Synthesis

    Science.gov (United States)

    Lowry, Michael R.; Pressburger, Thomas; VanBaalen, Jeffrey; Roach, Steven

    1997-01-01

    Systematic software construction offers the potential of elevating software engineering from an art-form to an engineering discipline. The desired result is more predictable software development leading to better quality and more maintainable software. However, the overhead costs associated with the formalisms, mathematics, and methods of systematic software construction have largely precluded their adoption in real-world software development. In fact, many mainstream software development organizations, such as Microsoft, still maintain a predominantly oral culture for software development projects; which is far removed from a formalism-based culture for software development. An exception is the limited domain of safety-critical software, where the high-assuiance inherent in systematic software construction justifies the additional cost. We believe that systematic software construction will only be adopted by mainstream software development organization when the overhead costs have been greatly reduced. Two approaches to cost mitigation are reuse (amortizing costs over many applications) and automation. For the last four years, NASA Ames has funded the Amphion project, whose objective is to automate software reuse through techniques from systematic software construction. In particular, deductive program synthesis (i.e., program extraction from proofs) is used to derive a composition of software components (e.g., subroutines) that correctly implements a specification. The construction of reuse libraries of software components is the standard software engineering solution for improving software development productivity and quality.

  11. Simulation and Interpretation of the BIBI Ratio CB (.), as a Function of Thermal Parameters of the Low Inertia Polyethylene Wall of Greenhouses

    Science.gov (United States)

    Bendimerad, S.; Mahdjoub, T.; Bibi-Triki, N.; Bessenouci, M. Z.; Draoui, B.; Bechar, H.

    The conventional agricultural tunnel greenhouse is highly widespread in Mediterranean countries, despite the shortcomings it presents, specifically the overheating during the day and the intense cooling at night. This can sometimes lead to an internal thermal inversion. The chapel-shaped glass greenhouse is relatively more efficient, but its evolution remains slow because of its investment cost and amortization. The thermal behavior of a greenhouse has often been studied, mainly during the night. In order to contribute to a better climatic management of the greenhouse, we proposed to develop a thermal analysis model. In this work, a ratio called BIBI was developed to characterize the covering material. This thermal evolution state depends on the degree of air-tightness of this covering material and its physical characteristics. It has to be transparent to solar rays, and must as well absorb and reflect infrared rays emitted by the soil. This leads to trapped solar rays, called the "greenhouse effect". In this paper we propose the modeling and analysis of the thermal behavior of the polyethylene (PE) wall of the experimental tunnel greenhouse.

  12. Analysis of foreign petroleum contracts

    International Nuclear Information System (INIS)

    Most foreign exploration and production contracts are of two basic types: Production-Sharing contracts in which a portion of oil revenues, 'cost oil,' is available to the contractor for recoupment of exploration and production costs with the remainder, 'profit oil,' being shared according to an agreed-upon formula, and the familiar Tax-Royalty contract in which a share of petroleum revenues goes to the host country 'off the top' as royalties, and operating profits are taxed at the going rate. Bottom line splits of profits between host governments and contractors, which are approximately 50-50 in the United States, are typically in the 60-40 to 85-15 range elsewhere, with lower profit shares being offset by the higher volume potential and lower costs that may be associated with less mature exploration areas. Foreign contract qualities can be grossly compared by walking typical field models through the contracts to arrive at the bottom line profit splits. Variations within the contract forms include government participation, sliding scale contract elements, special taxes related to rates of return, etc. Often, contract terms are subject to negotiation and the tradeoffs between contract elements must be understood. Contract life, amortization schedules, fund repatriation, currency exchange rates, and the interaction of foreign and United States tax regimens are among the other factors that must be considered. Final decisions on foreign ventures must combine consideration of contracts, economic projections, hydrocarbon volumes, exploration cost estimates, and the estimated probability of success into an overall project assessment

  13. MANAGEMENT EARNINGS FORECAST DISCLOSURE: A STUDY ON THE RELATIONSHIP BETWEEN EBITDA FORECAST AND FINANCIAL PERFORMANCE

    Directory of Open Access Journals (Sweden)

    André Folster

    2015-12-01

    Full Text Available The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices made by users, the present work sought to identify financial indicators associated with the disclosure of Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA estimates in Management Earnings Forecasts (Guidance reporting. The sample examined was composed of 42 companies and analyses were carried out using logistic and multiple linear regression techniques. The results showed that larger (as per total assets and more-leveraged companies show a higher level of disclosure. Companies with higher return on equity (ROE and Current Liquidity ratios, as well as lower Net Margins, present less precise earnings forecast. The companies providing more timely forecasts are also the ones that show higher ROE and Current Liquidity ratios, as well as lower Net Margins. These results indicate that users must take caution when basing decisions on such information, given that the possibility exists that companies bearing these characteristics are more likely to better-timed albeit less-accurate disclosure.

  14. Solar power satellite life-cycle energy recovery consideration

    Energy Technology Data Exchange (ETDEWEB)

    Weingartner, S.; Blumenberg, J. [Deutsche Aerospace AG, Munich (Germany)]|[Technical Univ. of Munich, Munich (Germany)

    1994-12-31

    The construction, in-orbit installation and maintenance of a solar power satellite (SPS) will demand large amounts of energy. As a minimum requirement for an energy effective power satellite it is asked that this amount of energy be recovered. The energy effectiveness in this sense resulting in a positive net energy balance is a prerequisite for cost-effective power satellite. This paper concentrates on life-cycle energy recovery instead on monetary aspects. The trade-offs between various power generation systems (different types of solar cells, solar dynamic), various construction and installation strategies (using terrestrial or extra-terrestrial resources) and the expected/required lifetime of the SPS are reviewed. The presented work is based on a 2-year study performed at the Technical University of Munich. The study showed that the main energy which is needed to make a solar power satellite a reality is required for the production of the solar power components (up to 65%), especially for the solar cell production. Whereas transport into orbit accounts in the order of 20% and the receiving station on earth (rectenna) requires about 15% of the total energy investment. The energetic amortization time, i.e. the time the SPS has to be operational to give back the amount of energy which was needed for its production installation and operation, is about two years.

  15. An Empirical Study on the Determinants of Management’s De cision for Reporting Long Term Non - Financial Assets at Fair Value in Companies Listed on Borsa Istanbul Equity Market

    Directory of Open Access Journals (Sweden)

    Hikmet Ulusan

    2014-03-01

    Full Text Available This study is to examine the determinants of management’s fair value choice decision for reporting long term non-financial assets in companies listed on “Borsa Istanbul Equity Market” whose financial statements have to be prepared under International Accounting Standards / Inte rnational Financial Reporting Standards and thus Turkey Accounting Standards / Turkey Financial Reporting Standards. In this study, Watts and Zimmerman’s Positive Accounting Theory methodology is adopted, and Mann -Whitney U test and logistic regression analysis have been used to analyze data. As a result of analysis, it has been identified that companies reporting property, plant and equipment at revalued amount are funded by more debtand to besmaller companies than companies reporting those assets at amortized historical cost. However, the results indicate that debt contracting, political cost and information asymmetry factors are not the determinants of management’s decision for reporting long term non-financial assets at fair value. The company size explains the management’s decision for reporting property, plant and equipment at revalued amount,but contrary to what is predicted, the evaluation method is chosen by small companies

  16. Solar drying in sludge management in Turkey

    Energy Technology Data Exchange (ETDEWEB)

    Kamil Salihoglu, Nezih; Pinarli, Vedat; Salihoglu, Guray [Faculty of Engineering and Architecture, Environmental Engineering Department, Uludag University, 16059, Bursa (Turkey)

    2007-08-15

    Two main wastewater treatment plants in Bursa city in Turkey will start to operate and produce at least 27,000 tons of dry solids per year by the end of 2006. The purpose of this study was to investigate an economical solution to the sludge management problem that Bursa city would encounter. The general trend in Turkey is mechanical dewatering to obtain a dry solid (DS) content of 20%, and liming the mechanically dewatered sludge to reach the legal land filling requirement, 35% DS content. This study recommends limited liming and solar drying as an alternative to only-liming the mechanically dewatered sludge. Open and covered solar sludge drying plants were constructed in pilot scale for experimental purposes. Dry solids and climatic conditions were constantly measured. Faecal coliform reduction was also monitored. The specially designed covered solar drying plant proved to be more efficient than the open plant in terms of drying and faecal coliform reduction. It was found that, if the limited liming and solar drying method was applied after mechanical dewatering instead of only-liming method, the total amount of the sludge to be disposed would be reduced by approximately 40%. This would lead to a reduction in the transportation, handling, and land filling costs. The covered drying system would amortize itself in 4 years. (author)

  17. SOP 98-5 brings uniformity to reporting start-up costs.

    Science.gov (United States)

    Luecke, R W; Meeting, D T

    1999-08-01

    The American Institute of Certified Public Accountants (AICPA) issued Statement of Position (SOP) No. 98-5, Reporting on the Costs of Start-Up Activities, in April 1998 to provide organizations with guidance on how to report start-up and organization costs. Because some companies were expensing start-up costs while other companies were capitalizing start-up costs with a variety of periods over which to amortize costs, it was difficult to compare companies' financial statements. SOP No. 98-5 will bring uniformity to the treatment of start-up and organization costs by dictating that these costs be expensed as incurred. AICPA's Accounting Standards Executive Committee adopted an intentionally broad definition of start-up costs to capture the vast majority of costs associated with starting up an organization. SOP No. 98-5 takes effect for financial statements for fiscal years beginning after December 15, 1998, but can be applied earlier for fiscal years for which financial statements have not been issued. PMID:10557801

  18. Silent discharge plasma for point-of-use abatement of VOC emissions. Final report ESHCOO3(b)

    Energy Technology Data Exchange (ETDEWEB)

    Coogan, J.J.; Jassal, A.

    1997-02-14

    Los Alamos and SEMATECH have evaluated a silent discharge plasma (SDP) device for point-of-use (POU) control of specific semiconductor VOC emissions at the source. Destruction efficiencies were initially determined at the bench scale using controlled gas mixtures and system performance was measured for simulated emissions containing a variety of volatile organic compounds (including HMDS) and PFCs. Based on this work, a field-pilot unit was designed and tested at a SEMATECH member site using two slip-streams: (1) PGMEA and HMDS gas mixture from lithography tools and the, (2) acetone, PCE and methanol from a wet bench cleaning tool. Based on the pilot test data, CoO estimates for the SDP technology show annual operating expenses (including amortized capital and installation costs, maintenance, and utilities) are $8.3K for a single 250 scfm lithotrack tool. End-of-pipe (EOP) system costs are $33.3K per 1000 scfm as compared to about $22K per 1000 scfm for a typical EOP concentrator/thermal abatement system. LANL does not recommend replacing existing EOP systems with SDP. However SDP could be easily installed in {open_quotes}niche{close_quotes} circumstances for POU control of VOCs from lithotrack tools.

  19. Energy balance, greenhouse gas emissions, and profitability of thermobarical pretreatment of cattle waste in anaerobic digestion.

    Science.gov (United States)

    Budde, Jörn; Prochnow, Annette; Plöchl, Matthias; Suárez Quiñones, Teresa; Heiermann, Monika

    2016-03-01

    In this study modeled full scale application of thermobarical hydrolysis of less degradable feedstock for biomethanation was assessed in terms of energy balance, greenhouse gas emissions, and economy. Data were provided whether the substitution of maize silage as feedstock for biogas production by pretreated cattle wastes is beneficial in full-scale application or not. A model device for thermobarical treatment has been suggested for and theoretically integrated in a biogas plant. The assessment considered the replacement of maize silage as feedstock with liquid and/or solid cattle waste (feces, litter, and feed residues from animal husbandry of high-performance dairy cattle, dry cows, and heifers). The integration of thermobarical pretreatment is beneficial for raw material with high contents of organic dry matter and ligno-cellulose: Solid cattle waste revealed very short payback times, e.g. 9months for energy, 3months for greenhouse gases, and 3years 3months for economic amortization, whereas, in contrast, liquid cattle waste did not perform positive replacement effects in this analysis. PMID:26709050

  20. Accounting Measurement about Interest Revenue of Held - to - Maturity Investment in the Financial Assets Based on the Theory of Capital Time Value%金融资产中持有至到期投资利息收入的会计计量——基于资金时间价值理论

    Institute of Scientific and Technical Information of China (English)

    孟飞

    2012-01-01

    The new accounting standards for enterprises require that held - to - maturity investment in the financial assets should adopt the effective interest method and are subsequently measured at amortized cost, but the calculation of interest revenue and inter- est expense is complicated in the subsequent measurement. From the perspective of capital time value, this article uses the effective interest method combined with the new accounting standards and examples to discuss the problems of measurement of interest revenue and interest expense.%新企业会计准则规定金融资产中持有至到期投资应当采用实际利率法,按摊余成本进行后续计量,但后续计量中利息收入和利息费用的计算较为复杂。本文从资金时间价值角度,应用实际利率法结合新会计准则并以实例对利息收入和利息费用的计量问题进行探讨。

  1. Carrying out of the ''carbon status'' of DGEMP; Realisation du ''bilan carbone'' de la DGEMP

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-10-01

    The French direction of energy and raw materials (DGEMP) of the Ministry of economy, finances and industry, wished to estimate its own direct and indirect emissions of greenhouse gases in order to evaluate: the time required for this kind of investigation, the different solutions and their relative difficulties of implementation, and the feeling of the personnel with respect to some possible measures of abatement of these emissions. The method used has been developed by Manicore for the French agency of environment and energy mastery (Ademe). This document describes the approach retained and the estimation of the emissions of greenhouse gases directly and indirectly generated by the DGEMP activities: internal energy consumption (electricity, space heating, air-conditioning), energy consumed by sub-contractors, emissions from transportation systems (personnel home-work trips, other trips for work purposes, visitors, fret), incoming materials (paper, toner cartridges..), end of life of direct wastes and DGEMP publications, waste waters, amortization (building, vehicles, office materials and equipments, computer equipment), services. It suggests also some actions for the abatement of greenhouse gases emissions: space heating (insulation, solar systems), electricity (lighting systems, hot water..), air conditioning, trips (limitation, favouring train trips), paper (reduction of the number of photocopies etc..). The details relative to the method used are given in appendixes. (J.S.)

  2. Nuevos hallazgos exhumados en una necrópolis romana del sector septentrional de Córdoba (España

    Directory of Open Access Journals (Sweden)

    Elena Salinas Pleguezuelo

    2015-02-01

    Full Text Available En este trabajo presentamos brevemente los resultados de una excavación arqueológica de un solar para la construcción de un centro de salud en la ciudad de Córdoba. Los resultados obtenidos corresponden a un claro ejemplo de superposición urbana, en el que el espacio ha sido utilizado con distintas funciones desde época romana a contemporánea. Destaca la fase romana de este yacimiento con la documentación de un área de necrópolis y una vía funeraria de época altoimperial. Dicha área quedará amortizada en época tardoimperial por enterramientos y una zona artesanal, que contaba con un horno y dos vertederos. In this article, we present the results of an archaeological excavation carried out in an urban plot in Córdoba (Andalucía, Spain for the construction of a new Health Centre. The results obtained provide a clear example related to the urban superposition, in which this space has been used with different functions, from Roman to the Contemporary period. The Early Roman phase of this site is interesting, where a necropolis area and a funerary path stand out within the findings. This area was amortized in Late Roman centuries by burials and a pottery workshop, which had a pottery kiln and two pottery waste dumps.

  3. Questions of energy saving measures in the fruit juice industry. Pt. 5

    Energy Technology Data Exchange (ETDEWEB)

    Weissenbach, M.J.

    1981-09-01

    Water-cooled air compressors, in which most of the waste heat is available in the form of heated cooling water, long-distance heat transfer to room heating systems or heat exchangers is more favourable than in air-cooled compressors. 80 to 90% of the heat generated is transferred to the cooling water which has a temperature of 50 to 60/sup 0/C. The high water cost, of course, usually necessitates closed cooling circuits which are more complex but on the other hand can be combined with heat recovery systems in order to save oil and water costs and amortize the plant within a short period of time. In water-cooled air compressors, heat recovery would be profitable even if heating oil prices were far below the present level. The thermal capacity of the cooling water of a stationary compressor system may be used in various ways, depending on what temperature gradient is to be used for what purpose. For sanitary purposes, heat exchangers are sufficient. Examples are cited to illustrate the practical side of heat recovery in compressed-air drieres.

  4. Exploration of automatic optimization for CUDA programming

    KAUST Repository

    Al-Mouhamed, Mayez

    2012-12-01

    Graphic processing Units (GPUs) are gaining ground in high-performance computing. CUDA (an extension to C) is most widely used parallel programming framework for general purpose GPU computations. However, the task of writing optimized CUDA program is complex even for experts. We present a method for restructuring loops into an optimized CUDA kernels based on a 3-step algorithm which are loop tiling, coalesced memory access, and resource optimization. We also establish the relationships between the influencing parameters and propose a method for finding possible tiling solutions with coalesced memory access that best meets the identified constraints. We also present a simplified algorithm for restructuring loops and rewrite them as an efficient CUDA Kernel. The execution model of synthesized kernel consists of uniformly distributing the kernel threads to keep all cores busy while transferring a tailored data locality which is accessed using coalesced pattern to amortize the long latency of the secondary memory. In the evaluation, we implement some simple applications using the proposed restructuring strategy and evaluate the performance in terms of execution time and GPU throughput. © 2012 IEEE.

  5. Real world financing opportunities for energy conservation projects

    Energy Technology Data Exchange (ETDEWEB)

    Tramonte, D.J.

    1988-01-01

    Do you have the resources, dollars, people expertise and general know-how to do all the energy conservation measures. If you have the funds, do it yourself. Historically you would save more if you hired a private concern because that is the only job the contractor does for you. You have other hats to wear and fires to put out. Using third-party financing can be a good decision based on your specific needs. Procrastination is not the answer - the cost of delay is extensive. Financing energy conservation measures is no different from financing your automobile or home. If the benefits outweigh the negatives, the answer is obvious. Remember, in any case of using private sector financing, your are joining a partnership arrangement. The only way to succeed is to be honest with each other on the front end. There need not be any surprises. Any reputable company will gladly have your attorney evaluate all agreements, amortization schedules, and attachments. Real world financing alternatives will continue to change as the market matures. It's not too good to be true. It is no more than a vehicle to make the efforts of capital improvements streamlined. The money or financing is the catalyst to the project and makes the other areas meld.

  6. Solar power satellite—Life-cycle energy recovery considerations

    Science.gov (United States)

    Weingartner, S.; Blumenberg, J.

    1995-05-01

    The construction, in-orbit installation and maintenance of a solar power satellite (SPS) will demand large amounts of energy. As a minimum requirement for an energy effective power satellite it is asked that this amount of energy be recovered. The energy effectiveness in this sense resulting in a positive net energy balance is a prerequisite for a cost-effective power satellite. This paper concentrates on life-cycle energy recovery instead of monetary aspects. The trade-offs between various power generation systems (different types of solar cells, solar dynamic), various construction and installation strategies (using terrestrial or extra-terrestrial resources) and the expected/required lifetime of the SPS are reviewed. The presented work is based on a 2-year study performed at the Technical University of Munich. The study showed that the main energy which is needed to make a solar power satellite a reality is required for the production of the solar power plant components (up to 65%), especially for the solar cell production. Whereas transport into orbit accounts in the order of 20% and the receiving station on Earth (rectenna) requires in the order of 15% of the total energy investment. The energetic amortization time, i.e. the time the SPS has to be operational to give back the amount of energy which was needed for its production, installation and operation, is in the order of two years.

  7. Solar power satellite life-cycle energy recovery consideration

    Science.gov (United States)

    Weingartner, S.; Blumenberg, J.

    The construction, in-orbit installation and maintenance of a solar power satellite (SPS) will demand large amounts of energy. As a minimum requirement for an energy effective power satellite it is asked that this amount of energy be recovered. The energy effectiveness in this sense resulting in a positive net energy balance is a prerequisite for cost-effective power satellite. This paper concentrates on life-cycle energy recovery instead on monetary aspects. The trade-offs between various power generation systems (different types of solar cells, solar dynamic), various construction and installation strategies (using terrestrial or extra-terrestrial resources) and the expected/required lifetime of the SPS are reviewed. The presented work is based on a 2-year study performed at the Technical University of Munich. The study showed that the main energy which is needed to make a solar power satellite a reality is required for the production of the solar power components (up to 65%), especially for the solar cell production. Whereas transport into orbit accounts in the order of 20% and the receiving station on earth (rectenna) requires about 15% of the total energy investment. The energetic amortization time, i.e. the time the SPS has to be operational to give back the amount of energy which was needed for its production installation and operation, is about two years.

  8. Market Opportunity of Some Aluminium Silicon Alloys Materials through Changing the Casting Process

    Directory of Open Access Journals (Sweden)

    Delfim SOARES

    2012-08-01

    Full Text Available Fatigue is considered to be the most common mechanism by which engineering components fail, and it accounts for at least 90% of all service failures attributed to mechanical causes. Mechanical properties (tensile strength, tensile strain, Young modulus, etc as well as fatigue properties (fatigue life are very dependent on casting method. The most direct effects of casting techniques are on the metallurgical microstructure that bounds the mechanical properties. One of the important variables affected by the casting technique is the cooling rate which is well known to strongly restrict the microstructure. In the present research has been done a comparison of fatigue properties of two aluminum silicon alloys obtained by two casting techniques. It was observed that the fatigue life is increasing with 24% for Al12Si and 31% for AL18Si by using centrifugal casting process instead of gravity casting. This increasing in fatigue life means that a component tailored from materials obtained by centrifugal casting will stay longer in service. It was made an estimation of the time required to recover the costs of technology in order to use the centrifuge process that will allow to obtain materials with improved properties. The amortization can be achieved by using two different marketing techniques: through the release of the product at the old price and with much longer life of the component which means "same price - longer life", or increasing price, by highlighting new product performance which means "higher price - higher properties".

  9. THE AVIAN FLU IMPACT ON THE ROMANIAN POULTRY MARKET

    Directory of Open Access Journals (Sweden)

    Silvius Stanciu

    2015-05-01

    Full Text Available Poultry meat represents one of the most dynamic branches of the local meat production. The poultry sector represents a good quality protein source, at an acceptable price as compared to other animal production domains. There has been an ascending evolution of the sector after the year 2000, although there appeared a series of discontinuities that affected agricultural production, mainly on a short-term basis. The Avian Flu led to 190 million euros’ worth losses at the level of Romanian national economy. Low consumption due to the impact was a short-term consequence, being rapidly amortized by the Romanian producers. The lack of some business continuity insurance measures can further affect the poultry meat sector, which does not have the necessary robustness needed in case of larger shocks. The following article proposes an analysis of the Avian Flu crisis economic effects on the Romanian meat sector, and it is part of a general framework of research regarding the Romanian food chain resilience to critical situations.

  10. PERI - auto-tuning memory-intensive kernels for multicore

    International Nuclear Information System (INIS)

    We present an auto-tuning approach to optimize application performance on emerging multicore architectures. The methodology extends the idea of search-based performance optimizations, popular in linear algebra and FFT libraries, to application-specific computational kernels. Our work applies this strategy to sparse matrix vector multiplication (SpMV), the explicit heat equation PDE on a regular grid (Stencil), and a lattice Boltzmann application (LBMHD). We explore one of the broadest sets of multicore architectures in the high-performance computing literature, including the Intel Xeon Clovertown, AMD Opteron Barcelona, Sun Victoria Falls, and the Sony-Toshiba-IBM (STI) Cell. Rather than hand-tuning each kernel for each system, we develop a code generator for each kernel that allows us identify a highly optimized version for each platform, while amortizing the human programming effort. Results show that our auto-tuned kernel applications often achieve a better than 4x improvement compared with the original code. Additionally, we analyze a Roofline performance model for each platform to reveal hardware bottlenecks and software challenges for future multicore systems and applications

  11. Electrodialysis reversal: Process and cost approximations for treating coal-bed methane waters

    Energy Technology Data Exchange (ETDEWEB)

    Sajtar, E.T.; Bagley, D.M. [University of Wyoming, Laramie, WY (United States)

    2009-02-15

    Brackish waters with total dissolved solids (TDS) concentrations less than 10,000 mg/L are extracted from coal-beds in the Wyoming Powder River basin to facilitate the production of coal-bed methane. These waters frequently require treatment before disposal or use. Electrodialysis reversal (EDR) has not yet been used to treat these waters but this technology should be suitable. The question is whether EDR would be cost-effective. The purpose of this work, then, was to develop models for predicting the cost of EDR for brackish waters. These models, developed from data available in the literature, were found to predict actual EDR costs as a function of TDS removal, influent flow rate, chemical rejection efficiency, water recovery, electricity use, and labor cost within 10% of reported values. The total amortized cost for removing 1,000 mg/L of TDS from 10,000 m{sup 3}/day of influent assuming no concentrate disposal costs was predicted to range from $0.23/m{sup 3} to $0.85/m{sup 3} and was highly dependent on capital cost and facility life. Concentrate disposal costs significantly affected total treatment cost, providing a total treatment cost range from $0.38/m{sup 3} to $6.38/m{sup 3}, depending on concentrate disposal cost and water recovery. Pilot demonstrations of EDR in the Powder River basin should be conducted to determine the achievable water recovery when treating these waters.

  12. Experimental Method for Analyzing Friction Phenomenon Related to Drum Brake Squeal

    Directory of Open Access Journals (Sweden)

    J. GLIŠOVIĆ

    2010-12-01

    Full Text Available Automobile brakes have been intensively developed during past few decades, but the maximum motor’s power, that should amortized in vehicle brakes, has been significantly increased also. Most of the kinetic energy of the moving vehicles is transforming into heat through friction. But the small part of kinetic energy transforms into sound pressure and makes noise. Low frequency squeal of drum brakes is very intense and can lead to customers’ complain. The interaction between the brake system and the vehicle framework and suspension is often very substantial during occurrence of brake noise. Unfortunately, to solve this type of squeal problem is also difficult because of the large number of components involved. The other cause is attributed to self-excited vibration that is induced when the friction material has a negative slope in relation to the relative velocity. This paper illustrates an approach to experimental studies of drum brakes in road conditions in order to monitor changes in the coefficient of friction that can generate drum brake squeal at low frequencies.

  13. Performance Analysis of Memory Transfers and GEMM Subroutines on NVIDIA Tesla GPU Cluster

    International Nuclear Information System (INIS)

    Commodity clusters augmented with application accelerators are evolving as competitive high performance computing systems. The Graphical Processing Unit (GPU) with a very high arithmetic density and performance per price ratio is a good platform for the scientific application acceleration. In addition to the interconnect bottlenecks among the cluster compute nodes, the cost of memory copies between the host and the GPU device have to be carefully amortized to improve the overall efficiency of the application. Scientific applications also rely on efficient implementation of the BAsic Linear Algebra Subroutines (BLAS), among which the General Matrix Multiply (GEMM) is considered as the workhorse subroutine. In this paper, they study the performance of the memory copies and GEMM subroutines that are critical to port the computational chemistry algorithms to the GPU clusters. To that end, a benchmark based on the NetPIPE framework is developed to evaluate the latency and bandwidth of the memory copies between the host and the GPU device. The performance of the single and double precision GEMM subroutines from the NVIDIA CUBLAS 2.0 library are studied. The results have been compared with that of the BLAS routines from the Intel Math Kernel Library (MKL) to understand the computational trade-offs. The test bed is a Intel Xeon cluster equipped with NVIDIA Tesla GPUs.

  14. Synthesis of Trigeneration Systems: Sensitivity Analyses and Resilience

    Directory of Open Access Journals (Sweden)

    Monica Carvalho

    2013-01-01

    Full Text Available This paper presents sensitivity and resilience analyses for a trigeneration system designed for a hospital. The following information is utilized to formulate an integer linear programming model: (1 energy service demands of the hospital, (2 technical and economical characteristics of the potential technologies for installation, (3 prices of the available utilities interchanged, and (4 financial parameters of the project. The solution of the model, minimizing the annual total cost, provides the optimal configuration of the system (technologies installed and number of pieces of equipment and the optimal operation mode (operational load of equipment, interchange of utilities with the environment, convenience of wasting cogenerated heat, etc. at each temporal interval defining the demand. The broad range of technical, economic, and institutional uncertainties throughout the life cycle of energy supply systems for buildings makes it necessary to delve more deeply into the fundamental properties of resilient systems: feasibility, flexibility and robustness. The resilience of the obtained solution is tested by varying, within reasonable limits, selected parameters: energy demand, amortization and maintenance factor, natural gas price, self-consumption of electricity, and time-of-delivery feed-in tariffs.

  15. Optimal Deployment of Thermal Energy Storage under Diverse Economic and Climate Conditions

    Energy Technology Data Exchange (ETDEWEB)

    DeForest, Nicolas; Mendes, Goncalo; Stadler, Michael; Feng, Wei; Lai, Judy; Marnay, Chris

    2014-04-15

    This paper presents an investigation of the economic benefit of thermal energy storage (TES) for cooling, across a range of economic and climate conditions. Chilled water TES systems are simulated for a large office building in four distinct locations, Miami in the U.S.; Lisbon, Portugal; Shanghai, China; and Mumbai, India. Optimal system size and operating schedules are determined using the optimization model DER-CAM, such that total cost, including electricity and amortized capital costs are minimized. The economic impacts of each optimized TES system is then compared to systems sized using a simple heuristic method, which bases system size as fraction (50percent and 100percent) of total on-peak summer cooling loads. Results indicate that TES systems of all sizes can be effective in reducing annual electricity costs (5percent-15percent) and peak electricity consumption (13percent-33percent). The investigation also indentifies a number of criteria which drive TES investment, including low capital costs, electricity tariffs with high power demand charges and prolonged cooling seasons. In locations where these drivers clearly exist, the heuristically sized systems capture much of the value of optimally sized systems; between 60percent and 100percent in terms of net present value. However, in instances where these drivers are less pronounced, the heuristic tends to oversize systems, and optimization becomes crucial to ensure economically beneficial deployment of TES, increasing the net present value of heuristically sized systems by as much as 10 times in some instances.

  16. Managing costs at Ginna Station

    International Nuclear Information System (INIS)

    A nuclear power plant with a capital cost of $88 million and an annual operations and maintenance (O and M) cost of $3.2 million that is operated by a plant staff of 59 people? The Ginna nuclear power plant was indeed such a plant in 1970, its first full year of operation. Today that same plant has a total invested capital cost of $400 million with an annual capital cost, including upgrade projects which are being amortized, of $37 million. The annual O and M expenditure is nearly $60 million, and the total staffing, both plant and corporate support, is nearly 600 people. The result of this increased cost has been a dramatic narrowing of the cost margin between Ginna and coal units in the rochester Gas and Electric system. While increased expenditures have resulted in improved reliability and operability, and have increased the margins of safety, it is becoming necessary to implement cost monitoring and control measures so that each dollar spent provides maximum value. The factors which have contributed to the increased capital and O and M expenditures are well known. They include a broad range of safety, reliability, and operating projects and activities. Current upward pressures on cost include initiatives such as procurement control, procedure upgrades, configuration management, enhanced maintenance activities, and equipment replacements and upgrades

  17. Accelerated plan to develop magnetic fusion energy

    International Nuclear Information System (INIS)

    We have shown that, despite funding delays since the passage of the Magnetic Fusion Engineering Act of 1980, fusion development could still be carried to the point of a demonstration plant by the year 2000 as called for in the Act if funding, now about $365 million per year, were increased to the $1 billion range over the next few years (see Table I). We have also suggested that there may be an economic incentive for the private sector to become in accelerating fusion development on account of the greater stability of energy production costs from fusion. Namely, whereas fossil fuel prices will surely escalate in the course of time, fusion fuel will always be abundantly available at low cost; and fusion technology poses less future risk to the public and the investor compared to conventional nuclear power. In short, once a fusion plant is built, the cost of generating electricity mainly the amortization of the plant capital cost - would be relatively fixed for the life of the plant. In Sec. V, we found that the projected capital cost of fusion plants ($2000 to $4000 per KW/sub e/) would probably be acceptable if fusion plants were available today

  18. In-situ sampling of a large-scale particle simulation for interactive visualization and analysis

    Energy Technology Data Exchange (ETDEWEB)

    Woodring, Jonathan L [Los Alamos National Laboratory; Ahrens, James P [Los Alamos National Laboratory; Heitmann, Katrin [Los Alamos National Laboratory

    2010-12-09

    We propose storing a random sampling of data from large scale particle simulations, such as the Roadrunner Universe MC{sup 3} cosmological simulation, to be used for interactive post-analysis and visualization. Simulation data generation rates will continue to be far greater than storage bandwidth rates and other limiting technologies by many orders of magnitude. This implies that only a very small fraction of data generated by the simulation can ever be stored and subsequently post-analyzed. The limiting technology in this situation is analogous to the problem in many population surveys: there aren't enough human resources to query a large population. To cope with the lack of resources, statistical sampling techniques are used to create a representative data set of a large population. Mirroring that situation, we propose to store a simulation-time random sampling of the particle data to cope with the bOlllenecks and support interactive, exploratory post-analysis. The particle samples are immediately stored in a level-ol-detail format for post-visualization and analysis, which amortizes the cost of post-processing for interactive visualization. Additionally, we incorporate a system for recording and visualizing sample approximation error information for confidence and importance highlighting.

  19. Managed Aquifer Recharge (MAR Economics for Wastewater Reuse in Low Population Wadi Communities, Kingdom of Saudi Arabia

    Directory of Open Access Journals (Sweden)

    Thomas M. Missimer

    2014-08-01

    Full Text Available Depletion of water supplies for potable and irrigation use is a major problem in the rural wadi valleys of Saudi Arabia and other areas of the Middle East and North Africa. An economic analysis of supplying these villages with either desalinated seawater or treated wastewater conveyed via a managed aquifer recharge (MAR system was conducted. In many cases, there are no local sources of water supply of any quality in the wadi valleys. The cost per cubic meter for supplying desalinated water is $2–5/m3 plus conveyance cost, and treated wastewater via an MAR system is $0–0.50/m3 plus conveyance cost. The wastewater reuse, indirect for potable use and direct use for irrigation, can have a zero treatment cost because it is discharged to waste in many locations. In fact, the economic loss caused by the wastewater discharge to the marine environment can be greater than the overall amortized cost to construct an MAR system, including conveyance pipelines and the operational costs of reuse in the rural environment. The MAR and associated reuse system can solve the rural water supply problem in the wadi valleys and reduce the economic losses caused by marine pollution, particularly coral reef destruction.

  20. ERA: Efficient serial and parallel suffix tree construction for very long strings

    KAUST Repository

    Mansour, Essam

    2011-09-01

    The suffix tree is a data structure for indexing strings. It is used in a variety of applications such as bioinformatics, time series analysis, clustering, text editing and data compression. However, when the string and the resulting suffix tree are too large to fit into the main memory, most existing construction algorithms become very inefficient. This paper presents a disk-based suffix tree construction method, called Elastic Range (ERa), which works efficiently with very long strings that are much larger than the available memory. ERa partitions the tree construction process horizontally and vertically and minimizes I/Os by dynamically adjusting the horizontal partitions independently for each vertical partition, based on the evolving shape of the tree and the available memory. Where appropriate, ERa also groups vertical partitions together to amortize the I/O cost. We developed a serial version; a parallel version for shared-memory and shared-disk multi-core systems; and a parallel version for shared-nothing architectures. ERa indexes the entire human genome in 19 minutes on an ordinary desktop computer. For comparison, the fastest existing method needs 15 minutes using 1024 CPUs on an IBM BlueGene supercomputer.

  1. Prefeasibility of the project for repowering the Nachi Cocom thermal station in Merida, Yucatan state; Prefactibilidad del proyecto de repotenciacion de la central termoelectrica de Nachi- Cocom, en Merida estado de Yucatan

    Energy Technology Data Exchange (ETDEWEB)

    Sanchez Perez, J.L. [Comision Federal de Electricidad (CFE) (Mexico)

    1995-12-31

    This paper presents an alternative to the solution of the more efficient use of energy and for the solution on environmental pollution at a reduced cost, satisfying the electric energy demand with additional capacity three times as much greater than the installed capacity and utilizing evaluation of projects techniques for the prefeasibility analysis of the project. The investment for this type of projects results are feasible and attractive because of the short amortization term. The summary of results is given in Table 4. [Espanol] El presenta trabajo da una alternativa de solucion al uso mas eficiente de la energia y solucion a los problemas de contaminacion ambiental a un costo reducido, satisfaciendo la demanda de energia electrica con capacidad adicional de tres veces mayor a la capacidad instalada. Empleando tecnicas de evaluacion de proyectos para analisis de la prefactibilidad del proyecto. La inversion para este tipo de proyectos resulta factible y atractiva por el corto tiempo de amortizacion. El resumen de los resultados se muestra en la tabla 4.

  2. PERI - auto-tuning memory-intensive kernels for multicore

    Science.gov (United States)

    Williams, S.; Datta, K.; Carter, J.; Oliker, L.; Shalf, J.; Yelick, K.; Bailey, D.

    2008-07-01

    We present an auto-tuning approach to optimize application performance on emerging multicore architectures. The methodology extends the idea of search-based performance optimizations, popular in linear algebra and FFT libraries, to application-specific computational kernels. Our work applies this strategy to sparse matrix vector multiplication (SpMV), the explicit heat equation PDE on a regular grid (Stencil), and a lattice Boltzmann application (LBMHD). We explore one of the broadest sets of multicore architectures in the high-performance computing literature, including the Intel Xeon Clovertown, AMD Opteron Barcelona, Sun Victoria Falls, and the Sony-Toshiba-IBM (STI) Cell. Rather than hand-tuning each kernel for each system, we develop a code generator for each kernel that allows us identify a highly optimized version for each platform, while amortizing the human programming effort. Results show that our auto-tuned kernel applications often achieve a better than 4× improvement compared with the original code. Additionally, we analyze a Roofline performance model for each platform to reveal hardware bottlenecks and software challenges for future multicore systems and applications.

  3. Practices of performance measurement in companies in the Republic of Serbia

    Directory of Open Access Journals (Sweden)

    Miroslav Todorovic

    2015-04-01

    Full Text Available A large number of acronyms which indicate diff erent performance metrics, such as EBIT (Earnings Before Interest And Taxes, EBITDA (Earnings Before Interest, Taxes, Depreciation, And Amortization, ROIC (Return On Invested Capital, NPV (Net Present Value, EVA (Economic Value Added, IRR (Internal Rate Of Return, ROE (Return On Equity, ROA (Return On Assets etc. are in use nowadays. In practice, managers cannot and do not want to apply all of these metrics and managers’ choice does not necessarily rely on what theory emphasizes as their advantages and disadvantages. We surveyed 64 CFOs in order to explore the corporate practice in the Republic of Serbia. The DCF-based capital budgeting metrics are dominant compared to the traditional metrics, and the one that is used the most is the profi tability index, only to be followed by the IRR and the NPV. The Payback Period is yet frequently used. The earnings-based corporate performance metrics are still the most important. However, the presence of EVA and balanced scorecard is not negligible. Large companies use them signifi cantly more than small companies. The orientation towards EVA and balanced scorecard increases with the internationalization of a fi rm as well. Finally, companies using sophisticated capital budgeting metrics are prone to using sophisticated corporate performance metrics.

  4. Redesign of a supply network by considering stochastic demand

    Directory of Open Access Journals (Sweden)

    Juan Camilo Paz

    2015-09-01

    Full Text Available This paper presents the problem of redesigning a supply network of large scale by considering variability of the demand. The central problematic takes root in determining strategic decisions of closing and adjusting of capacity of some network echelons and the tactical decisions concerning to the distribution channels used for transporting products. We have formulated a deterministic Mixed Integer Linear Programming Model (MILP and a stochastic MILP model (SMILP whose objective functions are the maximization of the EBITDA (Earnings before Interest, Taxes, Depreciation and Amortization. The decisions of Network Design on stochastic model as capacities, number of warehouses in operation, material and product flows between echelons, are determined in a single stage by defining an objective function that penalizes unsatisfied demand and surplus of demand due to demand changes. The solution strategy adopted for the stochastic model is a scheme denominated as Sample Average Approximation (SAA. The model is based on the case of a Colombian company dedicated to production and marketing of foodstuffs and supplies for the bakery industry. The results show that the proposed methodology was a solid reference for decision support regarding to the supply networks redesign by considering the expected economic contribution of products and variability of the demand.

  5. Adding a hydroelectric power station to the public water supply of St-Jean; Projet de construction d'une centrale hydraulique sur le reservoir principal de la commune de St-Jean. Etude d'avant projet

    Energy Technology Data Exchange (ETDEWEB)

    Perruchoud, A. [Sierre Energie SA, Sierre (Switzerland); Denis, V. [MHyLab, Montcherand (Switzerland)

    2005-07-01

    Drinking water for the community of St-Jean, southwestern Switzerland is collected at three different locations with altitudes of 2004, 1998 and 1958 m respectively, and is fed into a common chamber at 1933 m. The project foresees the construction of an intermediate reservoir at the elevation of 1460 m, the total hydraulic head of 473 m being used to drive a Pelton turbine of 110 kW nominal power. The useful net height difference after deduction of the pressure drop in the piping is 373 meters at a typical water flow rate of 0.034 m{sup 3}/s. At this flow rate the turbine efficiency is estimated to 0.89. The asynchronous generator rotates at 1500 rpm and has a nominal electric power output of 125 kW. The estimated annual production amounts to 450,000 kWh and the investment costs to 449,000 Swiss francs. Depending on the time of amortization assumed (20 to 40 years), the production cost is estimated to 0.0615 to 0.0845 Swiss francs/kWh, a value considered favorable for the realization of the project.

  6. Integration of remotely operated manipulator systems for the nuclear industry

    International Nuclear Information System (INIS)

    rectify the situation. The paper has the following structure: Methodology (choice of scenarios, initial status, final status); Phases preceding dismantling operations; Flux of wastes; Processes; Remotely operated manipulators; Development of scenarios; Involvement of CYBERNETIX in dismantling projects; Involvement in 'Upstream phasest'; Supply of remotely operated systems; Validation of processes and remotely operated systems prior to active work; Involvement at site. As a summary, CYBERNETIX recommends, in order to ensure the good development of a project: - to be actively involved in developing/validating processes and scenarios, in order to make sure that constraints from both the remotely operated systems and the environment are taken into consideration; - to amortize amortization of development, integration, refurbishing, maintenance and storage costs on a serial of works/projects; - to provision sufficient time to develop, adapt, fine-tune equipment and processes, as a function of the scenarios; - to validate equipment and processes and confirm operational performances of the system during prior tests in 'non-active' or 'slightly active' conditions before the operational phase; - to be actively involved in site operations, in order to trouble-shout, fine-tune and constantly improve equipment and processes, using their own operators, technicians and engineers in order to guarantee the availability of the system in all circumstances; - to establish with the prime contractor, or other participating companies 'partnering' or 'alliance' agreements during operational phases, in order to motivate all actors

  7. Indexation of Consumer and Mortgage Credit in Iceland in 2014: A Critical Battle between Legality, Fairness and Legitimacy

    Directory of Open Access Journals (Sweden)

    Maria Elvira Mendez Pinedo

    2014-11-01

    Full Text Available Six years after the financial crisis that led to the collapse of the banking system in 2008, the over-indebtedness of households is one of the most important problems in Iceland. This study aims to cast light on a specific feature of the Icelandic credit system in connection with the problem of over-indebtedness. The main research question is whether the end of indexation of credit is close or not. The author argues, in the first place, that indexation of credit ex-post to the consumer price index (CPI in negative amortization schemes is responsible for over-indebtedness. In the second place, the author describes the challenges ahead in the field of consumer and mortgage credit in Iceland in the light of European law (European Union EU and European Economic Area EEA. The incorporation of Directive 2008/48 on credit agreement for consumers to the Icelandic domestic order through the EEA Agreement allowed a preliminary legal review of the practice in light of EU/EEA consumer credit law, both at national and European level without a final conclusion. It has nevertheless led to the judicial review on the legality of some indexation alleged malpractices before national courts and to the EFTA Court for interpretation (mostly on Directives 93/13/EEC on unfair terms 87/102/EEC on consumer credit. A ruling from the Supreme Court is expected on several cases. A critical battle between the legality, the fairness and the legitimacy of indexation of credit is taking place in Iceland under the influence of European law.

  8. Cost-effectiveness evaluations of spinal neuromodulation with ziconotide continuous infusion in cancer pain in a real clinical practice

    Directory of Open Access Journals (Sweden)

    Orietta Zaniolo

    2011-06-01

    Full Text Available Introduction and objective: ziconotide is the first-in-class drug of selective N-type voltage-sensitive calcium-channel blockers used to control severe chronic pain. The present study is developed in order to analyze clinical and economical outcomes of spinal neuromodulation with ziconotide continuous infusion in cancer pain in a real clinical practice.Methods: costs and effects of ziconotide are compared with those of traditional neuromodulation with morphine and adjuvant drugs, administered by intrathecal infusion.Effectiveness and resources consumption data were retrospectively collected in 22 patients with severe complex cancer pain followed by one Italian centre from the day of port implantation to drop-out , due to death or consent withdrawal. 11 patients received morphine regimens and the other 11 were treated with ziconotide. The evaluation of the number of days with controlled pain (i.e., with an at least 30% reduction on the Numeric Rating Scale-Pain Intensity, NRSPI is the primary outcome of the analysis. The evaluated consumed health resources include drugs, visits, port maintenance, and pump recharge and amortization. Current Italian prices, real practice acquisition and remuneration costs borne by the third payer are applied.Results: patients receiving ziconotide lived significantly more days with controlled pain (78% vs 40%; p < 0.05. Average weekly cost is about 232 € for ziconotide and 120 € for morphine; the main driver being the pharmaceutical cost (respectively 81% and 65% of the total. Higher ziconotide acquisition costs are partially offset by minor expenses for adjuvant therapies, as ziconotide-treated patients on average receive a lower number of drugs than those receiving a traditional regimen. The incremental cost for one further day with controlled pain resulted of 42,30 €.Conclusions: ziconotide permits effective treatment of extremely difficult-to-manage pain, with a mild increment of cost, as compared to

  9. Attributing land-use change carbon emissions to exported biomass

    Energy Technology Data Exchange (ETDEWEB)

    Saikku, Laura, E-mail: laura.saikku@helsinki.fi [University of Helsinki, P.O Box 65, 00014 University of Helsinki (Finland); Soimakallio, Sampo, E-mail: sampo.soimakallio@vtt.fi [VTT Technical Research Centre of Finland, P.O. Box 1000, 02044 VTT (Finland); Pingoud, Kim, E-mail: kim.pingoud@vtt.fi [VTT Technical Research Centre of Finland, P.O. Box 1000, 02044 VTT (Finland)

    2012-11-15

    In this study, a simple, transparent and robust method is developed in which land-use change (LUC) emissions are retrospectively attributed to exported biomass products based on the agricultural area occupied for the production. LUC emissions account for approximately one-fifth of current greenhouse gas emissions. Increasing agricultural exports are becoming an important driver of deforestation. Brazil and Indonesia are used as case studies due to their significant deforestation in recent years. According to our study, in 2007, approximately 32% and 15% of the total agricultural land harvested and LUC emissions in Brazil and Indonesia respectively were due to exports. The most important exported single items with regard to deforestation were palm oil for Indonesia and bovine meat for Brazil. To reduce greenhouse gas (GHG) emissions effectively worldwide, leakage of emissions should be avoided. This can be done, for example, by attributing embodied LUC emissions to exported biomass products. With the approach developed in this study, controversial attribution between direct and indirect LUC and amortization of emissions over the product life cycle can be overcome, as the method operates on an average basis and annual level. The approach could be considered in the context of the UNFCCC climate policy instead of, or alongside with, other instruments aimed at reducing deforestation. However, the quality of the data should be improved and some methodological issues, such as the allocation procedure in multiproduct systems and the possible dilution effect through third parties not committed to emission reduction targets, should be considered. - Highlights: Black-Right-Pointing-Pointer CO{sub 2} emissions from land use changes are highly important. Black-Right-Pointing-Pointer Attribution of land use changes for products is difficult. Black-Right-Pointing-Pointer Simple and robust method is developed to attribute land use change emissions.

  10. Implications of competitive markets for operation and funds flow at nuclear plants

    International Nuclear Information System (INIS)

    The authors employ a detailed electric utility production costing and capacity planning model to examine the use of nuclear power plants under the current (utility-owned) arrangements and under situations which may arise in a competitive market for electric service. The modeling is carried out for a synthetic but realistic power pool based on components of actual utilities in the northeast United States. Under the current arrangements, the costs of nuclear power plant operation are subsumed under capital costs and entered into the open-quotes raw base,close quotes the totality of which determines customer charges. A future competitive environment may be characterized by the absence of a open-quotes rate base,close quotes at least for generation. In this environment, all generation units are in effect independently owned. The authors examine this possibility by estimating the revenue which would flow to nuclear plants at competitive market prices and compare that revenue, to anticipated expenses for fuel, O ampersand M and amortization of capital (where appropriate), and for potential additional expenses such as safety requirements and payments to decommissioning funds. They also incorporate financial relief for the portion of these costs which can be considered open-quotes stranded investmentsclose quotes based on FERC and prospective state regulatory policies. In this competitive environment some nuclear plants may not remain economically viable. Their replacement by newly constructed fossil-fueled units will require substantial capital and lead to increased emissions and fuel use, which are calculated. The authors calculations show that while it may be clearly economically advantageous for individual owners to shut down unviable nuclear capacity, such early retirements may result in significant economic losses to the power pool as a whole

  11. Parabolic Trough Collector Cost Update for the System Advisor Model (SAM)

    Energy Technology Data Exchange (ETDEWEB)

    Kurup, Parthiv [National Renewable Energy Lab. (NREL), Golden, CO (United States); Turchi, Craig S. [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2015-11-01

    This report updates the baseline cost for parabolic trough solar fields in the United States within NREL's System Advisor Model (SAM). SAM, available at no cost at https://sam.nrel.gov/, is a performance and financial model designed to facilitate decision making for people involved in the renewable energy industry. SAM is the primary tool used by NREL and the U.S. Department of Energy (DOE) for estimating the performance and cost of concentrating solar power (CSP) technologies and projects. The study performed a bottom-up build and cost estimate for two state-of-the-art parabolic trough designs -- the SkyTrough and the Ultimate Trough. The SkyTrough analysis estimated the potential installed cost for a solar field of 1500 SCAs as $170/m2 +/- $6/m2. The investigation found that SkyTrough installed costs were sensitive to factors such as raw aluminum alloy cost and production volume. For example, in the case of the SkyTrough, the installed cost would rise to nearly $210/m2 if the aluminum alloy cost was $1.70/lb instead of $1.03/lb. Accordingly, one must be aware of fluctuations in the relevant commodities markets to track system cost over time. The estimated installed cost for the Ultimate Trough was only slightly higher at $178/m2, which includes an assembly facility of $11.6 million amortized over the required production volume. Considering the size and overall cost of a 700 SCA Ultimate Trough solar field, two parallel production lines in a fully covered assembly facility, each with the specific torque box, module and mirror jigs, would be justified for a full CSP plant.

  12. Results of Evaluation of Solar Thermal Propulsion

    Science.gov (United States)

    Woodcock, Gordon; Byers, Dave

    2003-01-01

    The solar thermal propulsion evaluation reported here relied on prior research for all information on solar thermal propulsion technology and performance. Sources included personal contacts with experts in the field in addition to published reports and papers. Mission performance models were created based on this information in order to estimate performance and mass characteristics of solar thermal propulsion systems. Mission analysis was performed for a set of reference missions to assess the capabilities and benefits of solar thermal propulsion in comparison with alternative in-space propulsion systems such as chemical and electric propulsion. Mission analysis included estimation of delta V requirements as well as payload capabilities for a range of missions. Launch requirements and costs, and integration into launch vehicles, were also considered. The mission set included representative robotic scientific missions, and potential future NASA human missions beyond low Earth orbit. Commercial communications satellite delivery missions were also included, because if STP technology were selected for that application, frequent use is implied and this would help amortize costs for technology advancement and systems development. A C3 Topper mission was defined, calling for a relatively small STP. The application is to augment the launch energy (C3) available from launch vehicles with their built-in upper stages. Payload masses were obtained from references where available. The communications satellite masses represent the range of payload capabilities for the Delta IV Medium and/or Atlas launch vehicle family. Results indicated that STP could improve payload capability over current systems, but that this advantage cannot be realized except in a few cases because of payload fairing volume limitations on current launch vehicles. It was also found that acquiring a more capable (existing) launch vehicle, rather than adding an STP stage, is the most economical in most cases.

  13. Comparative financial analysis of electricity utilities in West Africa

    International Nuclear Information System (INIS)

    Access to electricity is a major issue in West Africa. Governments have a difficult equation to solve. They naturally seek to offer their people a cheap kWh. But they are constrained by a production based largely on oil and therefore highly volatile production costs. How to fix an acceptable tariff, taking into account the investment needs required to expand the network and increase production? This analysis should provide some answers. The study presented in this paper provides a financial analysis of electricity utilities in West Africa. It allows a comparison of performances on a number of key financial ratios related to operations (Earning Before Interest Taxes Debt and Amortization/sales, working capital requirement/sales, days of receivables or payables), investment (net fixed assets/gross fixed assets), bank financing (financial structure, debt/EBITDA, interest expense/EBITDA) and economic and financial returns (Return On Capital Employed, Return On Equity). The conclusion focuses on the growth opportunity that the electricity sector could represent for each country. But this opportunity may only materialize if the EBITDA margins are restored. The available options appear limited and must be assessed taking into account the context of each country: tariff increase, improvement of technical losses or diversification into means of production no longer based primarily on oil or gas. - Highlights: → The study provides a financial analysis of electricity distribution companies in West Africa. → The study highlights generally insufficient EBITDA margins. → The study raises the question of tariffs and contribution to Gross Domestic Product of the electricity sector. → The conclusion focuses on the growth opportunity that the electricity sector could represent for each country.

  14. 价值工程理论在混凝土成本控制中的应用%The application of value engineering theory in concrete cost control

    Institute of Scientific and Technical Information of China (English)

    曹文丽

    2015-01-01

    Applied the value engineering principle,taking the C35S concrete used in Fuqing nuclear power engineering conventional island as an example,through the analysis on the concrete production process and the main factors influence of concrete cost,selected the raw materials,pro-duction equipment amortization ,equipment operation,production personnel,on-site management as the object of value engineering,through the quantitative calculation,obtained the value coefficient,according to the size of value coefficient,combining with the actual production situation of nuclear power site mixing station,put forward new method to reduce the concrete cost.%应用价值工程原理,以福清核电工程常规岛所用C35S混凝土为例,通过对混凝土生产过程及影响混凝土成本的主要因素的分析,选择原材料、生产设备摊销、设备运行、生产人员、现场管理为价值工程的对象,通过量化计算,得出了价值系数,根据价值系数大小,结合核电现场搅拌站实际生产情况,提出针对性的降低混凝土成本的方法。

  15. Affordable Development and Qualification Strategy for Nuclear Thermal Propulsion

    Science.gov (United States)

    Gerrish, Harold P., Jr.; Doughty, Glen E.; Bhattacharyya, Samit K.

    2013-01-01

    A number of recent assessments have confirmed the results of several earlier studies that Nuclear Thermal Propulsion (NTP) is a leading technology for human exploration of Mars. It is generally acknowledged that NTP provides the best prospects for the transportation of humans to Mars in the 2030's. Its high Isp coupled with the high thrusts achievable, allow reasonable trip times, thereby alleviating concerns about space radiation and "claustrophobia" effects. NASA has embarked on the latest phase of the development of NTP systems, and is adopting an affordable approach in response to the pressure of the times. The affordable strategy is built on maximizing the use of the large NTP technology base developed in the 1950's and 60's. The fact that the NTP engines were actually demonstrated to work as planned, is a great risk reduction feature in its development. The strategy utilizes non-nuclear testing to the fullest extent possible, and uses focused nuclear tests for the essential qualification and certification tests. The perceived cost risk of conducting the ground tests is being addressed by considering novel testing approaches. This includes the use of boreholes to contain radioactive effluents, and use of fuel with very high retention capability for fission products. The use of prototype flight tests is being considered as final steps in the development prior to undertaking human flight missions. In addition to the technical issues, plans are being prepared to address the institutional and political issues that need to be considered in this major venture. While the development and deployment of NTP system is not expected to be cheap, the value of the system will be very high, and amortized over the many missions that it enables and enhances, the imputed costs will be very reasonable. Using the approach outlined, NASA and its partners, currently the DOE, and subsequently industry, have a good chance of creating a sustained development program leading to human

  16. Optimum power yield for bio fuel fired combined heat and power plants

    Energy Technology Data Exchange (ETDEWEB)

    Broden, Henrik; Nystroem, Olle; Joensson, Mikael

    2012-05-15

    Plant owners, suppliers, research institutions, industry representatives and (supporting) authorities are continuing to question the viability of what can be expected by increasing the steam data and the efficiency of cogeneration plants. In recent years, the overall conditions for investment in CHP have changed. Today, there is access to new materials that allow for more advanced steam data while maintaining availability. Although the financial environment with rising prices of electricity, heating and fuel along with the introduction of energy certificates and the interest in broadening the base of fuel has changed the situation. At the same time as the increased interest in renewable energy production creates competition among energy enterprises to find suppliers, increased prices for materials and labor costs have also resulted in increased investment and maintenance costs. Research on advanced steam data for biomass-fired power cogeneration plants has mainly emphasized on technical aspects of material selection and corrosion mechanisms based on performance at 100 % load looking at single years. Reporting has rarely been dealing with the overall economic perspective based on profitability of the CHP installations throughout their entire depreciation period. In the present report studies have been performed on how the choice of steam data affects the performance and economy in biomass-fired cogeneration plants with boilers of drum type and capacities at 30, 80 and 160 MWth with varied steam data and different feed water system configurations. Profitability is assessed on the basis of internal rate of return (IRR) throughout the amortization period of the plants. In addition, sensitivity analyses based on the most essential parameters have been carried out. The target group for the project is plant owners, contractors, research institutions, industry representatives, (supporting) authorities and others who are faced with concerns regarding the viability of what

  17. Construction and cost experience regarding the 2nd pool house for spent fuel storage facility in the Atucha Power Station

    International Nuclear Information System (INIS)

    The Atucha I second pool house storage for spent fuel is designed as an extension of the Atucha I power station. The two are linked by civil structure, controlling circuits, electrical and compressed air and water supplies, low level wastes disposal, ventilation under pressure maintenance, and, most important, the ability to transfer spent and new fuel in both directions. Because the second pool house is, by location and design, an extension of the existing installation, and since there is no design departure, regarding storage and transfer of fuel from that of the original installation, the rules and regulations applied for its construction were the same as those valid for the Atucha I construction. The requirement not to exceed a four-year period for construction and commissioning was determined by the need to have storage room for the Atucha I fuel. Argentina will meet the 1982 target by having the installation available during the second half of 1981. The second pool house is a wet storage location with a capacity of 1000 tons metallic uranium. It was designed by the Kraftwerk Union of West Germany along the same lines as the 440-ton storage location originally built with the station. The Atomic Energy Commission of Argentina has managed the construction and participated in project and design stages. As in the original pool, the 6 m long assemblies are stacked in double tiers. The cost figures which are mentioned differ from previously released figures and are not the final ones. With civil construction almost finished and mechanical erection started, the present estimates should not differ by more than 10% from the final figures. The installation has an investment cost of 61 million dollars, (1980), and, depending on the amortization time span considered, a total yearly cost per kg of capacity of metallic uranium, ranging between 5.5 and 9.3 dollars per kg

  18. Cambios en la Normativa sobre Fondo de Comercio: Algunas Evidencias Empíricas

    Directory of Open Access Journals (Sweden)

    Juan Carlos Navarro García

    2004-12-01

    Full Text Available El fondo de comercio constituye una de las partidas más controvertidas entre la doctrina contable. En la actualidad, tras el cambio en la normativa norteamericana, el IASE ha efectuado modificaciones en la misma línea, de forma que, en vez de amortizar este bien, se deberá evaluar anualmente un eventual deterioro del mismo. En el presente trabajo hemos investigado las consecuencias que para determinados ratios hubiera tenido utilizar un criterio semejante al establecido en la actualidad en las NIIF, utilizando para ello una muestra de 177 sociedades españolas durante el periodo 1998-2000. Los resultados obtenidos muestran que los ratios de endeudamiento, rentabilidad económica y rentabilidad financiera del periodo analizado se hubieran visto afectados de forma estadísticamente significativa por la eliminación de la amortización sistemática del fondo de comercio. Sin embargo, de cara a la normalización contable, creemos que también se deben tener en cuenta otros factores que se señalan en el estudio. Accounting for goodwill has been controversial for a-long time. As a result of a new regulation in USA, the IASE has also modified its regulation so that goodwill must be tested for impairment annually instead of being amortised. This paper have used accounting information of 177 Spanish group companies for the period 1998-2000. In this respect, we have analysed the consequences of excluding goodwill amortization on several important ratios. The empirical evidence presented indicated that certain ratios as debt-to-equity, return on assets and return on equity, are affected by new IFRS accounting treatment for goodwill. However, we consider that standard-setters must take into account other factors.

  19. Attributing land-use change carbon emissions to exported biomass

    International Nuclear Information System (INIS)

    In this study, a simple, transparent and robust method is developed in which land-use change (LUC) emissions are retrospectively attributed to exported biomass products based on the agricultural area occupied for the production. LUC emissions account for approximately one-fifth of current greenhouse gas emissions. Increasing agricultural exports are becoming an important driver of deforestation. Brazil and Indonesia are used as case studies due to their significant deforestation in recent years. According to our study, in 2007, approximately 32% and 15% of the total agricultural land harvested and LUC emissions in Brazil and Indonesia respectively were due to exports. The most important exported single items with regard to deforestation were palm oil for Indonesia and bovine meat for Brazil. To reduce greenhouse gas (GHG) emissions effectively worldwide, leakage of emissions should be avoided. This can be done, for example, by attributing embodied LUC emissions to exported biomass products. With the approach developed in this study, controversial attribution between direct and indirect LUC and amortization of emissions over the product life cycle can be overcome, as the method operates on an average basis and annual level. The approach could be considered in the context of the UNFCCC climate policy instead of, or alongside with, other instruments aimed at reducing deforestation. However, the quality of the data should be improved and some methodological issues, such as the allocation procedure in multiproduct systems and the possible dilution effect through third parties not committed to emission reduction targets, should be considered. - Highlights: ► CO2 emissions from land use changes are highly important. ► Attribution of land use changes for products is difficult. ► Simple and robust method is developed to attribute land use change emissions.

  20. Thermal design and technical economical and environmental analyses of a hydrogen fired multi-objective cogeneration system

    International Nuclear Information System (INIS)

    Approximately 85% of rapidly increasing world energy demand is supplied by fossil fuels. Extreme usage of fossil fuels causes serious global warming and environmental problems in form of air, soil and water pollutions. The period, in which fossil fuel reserves are decreasing, energy costs are increasing rapidly and new energy sources and technologies do not exist on the horizon, can be called as the expensive and critical energy period. Hydrogen becomes a matter of primary importance as a candidate energy source and carrier in the critical energy period and beyond to solve the energy and environmental problems radically. In this respect, the main obstacle for the use of hydrogen is the high cost of hydrogen production, which is expected to be decreased in the feature. The aim of this study is to examine how hydrogen energy will be able to be integrated with the existing energy substructure with technical and economical dimensions. In this sense, a multi objective hydrogen fired gas turbine cogeneration system is designed and optimized. Technical and economical analyses depending on the load conditions and different hydrogen production cost are carried out. It is possible that the co-generated heat is to be marketed for residence and industrial plants in the surrounding at or under market prices. The produced electricity however can only be sold to the public grid at a high unit support price which is only obtainable in case of the development of new energy technologies. This price should however be kept within the nowadays supportable energy price range. The main mechanism to be used during the design stage of the system to achieve this goal is to decrease the amortization and operational costs which lead to decrease investment and fuel costs and to increase the system load factor and co-generated heat revenues

  1. Effect of Muscle-Damaging Eccentric Exercise on Running Kinematics and Economy for Running at Different Intensities.

    Science.gov (United States)

    Satkunskienė, Danguolė; Stasiulis, Arvydas; Zaičenkovienė, Kristina; Sakalauskaitė, Raminta; Rauktys, Donatas

    2015-09-01

    The objective of this study was to explore the changes in running kinematics and economy during running at different intensities 1 and 24 hours after a muscle-damaging bench-stepping exercise. Healthy, physically active adult women were recruited for this study. The subjects' running kinematics, heart rate, gas exchange, minute ventilation, and perceived exertion were continuously recorded during the increasing-intensity running test on a treadmill for different testing conditions: a control condition and 1 and 24 hours after the bench-stepping exercise test. Two muscle damage markers, muscle soreness and blood creatine kinase (CK) activity, were measured before and 24 hours after the stepping exercise. Muscle soreness and blood CK activity were significantly altered (exact p ≤ 0.05, Monte Carlo test) 24 hours after the bench-stepping exercise. The stride length, stride frequency, and support time at different running intensities did not change. Twenty-four hours after the previous step exercise, ankle dorsiflexion in the support phase was significantly higher during severe-intensity running, the range of knee flexion at the stance phase was significantly lower during moderate-intensity running, and knee flexion at the end of the amortization phase was significantly lower during heavy-intensity running compared with the control values (exact p ≤ 0.05, Monte Carlo test). The running economy at moderate and heavy intensities, maximum ventilation, and maximum heart rate did not change. We conclude that, given moderate soreness in the calf muscles 24 hours after eccentric exercise, the running kinematics are slightly but significantly changed without a detectable effect on running economy. PMID:25774624

  2. Hydro-Quebec 2005 annual report : people with energy

    International Nuclear Information System (INIS)

    Hydro-Quebec generates, transmits and distributes electricity mainly produced by renewable energy sources. Its sole shareholder is the Quebec government. This annual report reviewed the operations of Hydro-Quebec, and provided data on energy sales, production and details of the utility's environmental programs. Information on Hydro-Quebec subsidiaries in 2005 was presented in the following separate sections: Hydro-Quebec Production; Hydro-Quebec TransEnergie; Hydro-Quebec Distribution; Hydro-Quebec Equipement; and the Societe d'energie de la Baie James. In 2005, Hydro-Quebec Distribution signed contracts for an initial block of 990 MW of wind power and issued a tender call for an additional 2000 MW of wind power. A generator balancing service was created and authorized by the Regie de l'energie. Hydro-Quebec customers have achieved energy savings of nearly 450 GWh in 2005. The commissioning of Toulnustouc generating station was achieved 5 months ahead of schedule. The 526 MW facility will generate 2.7 TWh annually. Work at the Chute-Allard and Rapide-des-Coeurs sites has continued, as well as construction at Mercier and Peribonka and Eastmain-1. Income from continuing operations came to $2.25 billion, a $124 million increase that was attributed to a rise in domestic sales and net short-term exports. The income was offset by higher pension expenses, depreciation and amortization, as well as by cost of supply on external markets and financial expenses. All other operating expenses were lower than in 2004. Capital spending for the transmission system reached its highest level since 1997, with $793 million invested, including $336 million to meet growth. Data on the company's financial performance, executive changes and reorganization were provided. Financial statements included a review and analysis of financial transactions, an auditor's report, as well as customary notes to the consolidated financial statement including balance sheets, assets, liabilities and

  3. City of Klamath Falls, Oregon Geothermal Power Plant Feasibility Study

    Energy Technology Data Exchange (ETDEWEB)

    Brian Brown, PE; Stephen Anderson, PE, Bety Riley

    2011-07-31

    The purpose of the Klamath Falls project is to demonstrate the effectiveness of a combined thermal distribution system and power generation facility. The city of Klamath Falls operates a geothermal district heating system which would appear to be an attractive opportunity to install a power generation system. Since the two wells have operated reliably and consistently over many years, no new sources or resource exploration would be necessary. It appears that it will cost more to construct, operate, maintain and amortize a proposed geothermal facility than the long?term value of the power it would produce. The success of a future project will be determined by whether utility power production costs will remain low and whether costs of construction, operations, or financing may be reduced. There are areas that it would be possible to reduce construction cost. More detailed design could enable the city to obtain more precise quotes for components and construction, resulting in reduction in contingency projections. The current level of the contingency for uncertainty of costs is between $200,000 and $300,000. Another key issue with this project appears to be operation cost. While it is expected that only minimal routine monitoring and operating expenses will occur, the cost of water supply and waste water disposal represents nearly one quarter of the value of the power. If the cost of water alone could be reduced, the project could become viable. In addition, the projected cost of insurance may be lower than estimated under a city?wide policy. No provisions have been made for utilization of federal tax incentives. If a transaction with a third-party owner/taxpayer were to be negotiated, perhaps the net cost of ownership could be reduced. It is recommended that these options be investigated to determine if the costs and benefits could be brought together. The project has good potential, but like many alternative energy projects today, they only work economically if the

  4. The economical impact of a nuclear renunciation in France

    International Nuclear Information System (INIS)

    French nuclear plants will have to be shut down in the 2020's. Electricite De France (EDF) could replace them by either nuclear or gas-fired plants. Choosing the latter would lead to an increase in Green House Gases (GHG) emissions and to a rise of EDF's generation costs. In 2020, the price of electricity in Europe will be determined by a competitive market. Therefore, a rise of EDF's generation costs will mainly depress its operating profit (and slightly increase the market's price). Giving up nuclear power in 2020 would consequently lead to a fall of EDF's value for its shareholders. On a macro-economic scale, the shock on the production cost of electricity would lead to a 0,5 to 1,0 percentage point drop of GDP (depending on the hypotheses). Structural unemployment would rise by 0,3 to 0,6 percentage point. The model used to find these results does not take into account the risk of nuclear accidents nor the uncertainty on the costs of nuclear waste disposal. On the other hand, gas-price is assumed to be low, and the costs of gas-fired generation do not integrate the risk premium due to gas price volatility. In conclusion, the best choice on both micro and macro scales, consists in extending the life of current nuclear plants (if such an extension is authorised by safety regulators). These plants would be financially amortized, produce electricity at a very competitive cost and emit no GHG. Furthermore, extending the life of current nuclear plants will defer any irreversible commitment on their replacement. The necessary decision could therefore be taken later on, with more information on the cost of alternative generation technologies and their efficiency. (authors)

  5. A method for calculating a land-use change carbon footprint (LUC-CFP) for agricultural commodities - applications to Brazilian beef and soy, Indonesian palm oil.

    Science.gov (United States)

    Persson, U Martin; Henders, Sabine; Cederberg, Christel

    2014-11-01

    The world's agricultural system has come under increasing scrutiny recently as an important driver of global climate change, creating a demand for indicators that estimate the climatic impacts of agricultural commodities. Such carbon footprints, however, have in most cases excluded emissions from land-use change and the proposed methodologies for including this significant emissions source suffer from different shortcomings. Here, we propose a new methodology for calculating land-use change carbon footprints for agricultural commodities and illustrate this methodology by applying it to three of the most prominent agricultural commodities driving tropical deforestation: Brazilian beef and soybeans, and Indonesian palm oil. We estimate land-use change carbon footprints in 2010 to be 66 tCO2 /t meat (carcass weight) for Brazilian beef, 0.89 tCO2 /t for Brazilian soybeans, and 7.5 tCO2 /t for Indonesian palm oil, using a 10 year amortization period. The main advantage of the proposed methodology is its flexibility: it can be applied in a tiered approach, using detailed data where it is available while still allowing for estimation of footprints for a broad set of countries and agricultural commodities; it can be applied at different scales, estimating both national and subnational footprints; it can be adopted to account both for direct (proximate) and indirect drivers of land-use change. It is argued that with an increasing commercialization and globalization of the drivers of land-use change, the proposed carbon footprint methodology could help leverage the power needed to alter environmentally destructive land-use practices within the global agricultural system by providing a tool for assessing the environmental impacts of production, thereby informing consumers about the impacts of consumption and incentivizing producers to become more environmentally responsible. PMID:24838193

  6. Dyson Dots & Geoengineering: The Killer App Ad Astra

    Science.gov (United States)

    Kennedy, R. G.; Hughes, Eric; Roy, Kenneth I.; Fields, David E.

    No study of coping with climate change is complete without considering geoengineering. A "Dyson Dot" is one or more large (area ~700 K km2, >200 megatonne) lightsail(s) in a radiation-levitated non-Keplerian orbit(s) just sunward of the Sun-Earth Lagrange-1 point. The purpose of this syncretic concept is twofold: (I) As a parasol, it would reduce insolation on Earth by at least one-quarter of a percent (-3.4 W m-2), same as what caused 1.5°C drop during the "Little Ice Age" (~1550-1850) and same as the IPCC Third Report's mid-range value for global warming by 2050. The parasol transforms the "solar constant" to a controlled solar variable. (II) Hosting a ~50K km2 photovoltaic power station on its sunny side and relaying beamed power via maser to rectennas on a circumpolar Dymaxion grid, the system could displace over 300 EJ/a (~100 trillion kWh/yr) of fossil-fired power (total global demand for electricity forecast by 2050), while providing USD trillions in revenue from cheap clean energy sales (@1-3¢/kWh) to amortize the scheme. Total system efficiency compares favorably to automobiles; total system power density is comparable to nuclear power. This approach -- self-funding, "pay-as-you-go", minimally intrusive, scalable, complementary with a portfolio of other measures and above all reversible is not precluded by international treaty. Indeed geoengineering may be the best "killer app" to bootstrap orbital industry and humanity ad astra, because the terawattscale product is comparable to the power required for interstellar travel. If Tellurian spacefaring civilization bootstraps its exponential growth with multi-terawatt maser beams from such lightsails, there might eventually be enough of them to have a detectable effect on Sol's apparent luminosity at certain wavelengths, as seen from far away, similar to the eponymous Dyson Sphere, hence the moniker.

  7. Expensing stock options: a fair-value approach.

    Science.gov (United States)

    Kaplan, Robert S; Palepu, Krishna G

    2003-12-01

    Now that companies such as General Electric and Citigroup have accepted the premise that employee stock options are an expense, the debate is shifting from whether to report options on income statements to how to report them. The authors present a new accounting mechanism that maintains the rationale underlying stock option expensing while addressing critics' concerns about measurement error and the lack of reconciliation to actual experience. A procedure they call fair-value expensing adjusts and eventually reconciles cost estimates made at grant date with subsequent changes in the value of the options, and it does so in a way that eliminates forecasting and measurement errors over time. The method captures the chief characteristic of stock option compensation--that employees receive part of their compensation in the form of a contingent claim on the value they are helping to produce. The mechanism involves creating entries on both the asset and equity sides of the balance sheet. On the asset side, companies create a prepaid-compensation account equal to the estimated cost of the options granted; on the owners'-equity side, they create a paid-in capital stock-option account for the same amount. The prepaid-compensation account is then expensed through the income statement, and the stock option account is adjusted on the balance sheet to reflect changes in the estimated fair value of the granted options. The amortization of prepaid compensation is added to the change in the option grant's value to provide the total reported expense of the options grant for the year. At the end of the vesting period, the company uses the fair value of the vested option to make a final adjustment on the income statement to reconcile any difference between that fair value and the total of the amounts already reported. PMID:14712549

  8. Attribution of CO2 emissions from Brazilian deforestation to domestic and international drivers

    Science.gov (United States)

    Karstensen, J.; Peters, G.

    2011-12-01

    Efforts to address extensive deforestation to reduce climate change and save primary forests are taking place on a global scale. Whilst several studies have estimated the emissions occurring from deforestation in large rainforests, few studies have investigated the domestic and international drivers sustaining and increasing the deforestation rates. Brazil, having the largest rainforest in the world and one of the highest deforestation rates, is also currently one of the world's largest exporters of soybeans and beef. In this case study we establish the link between Brazilian deforestation and cattle and soybean production, and further attribute emissions to countries and economic sectors through export and import of Brazilian commodities. The emissions from deforestation can therefore be allocated to the countries and sectors consuming goods and services produced on deforested land in Brazil. A land-use change model and deforestation data is coupled with a carbon cycle model to create yearly emission estimates and different emission allocation schemes, depending on emission amortizations and discounting functions for past deforestation. We use an economic multi-regional input-output model (with 112 regions and 57 sectors) to distribute these emissions along agricultural trade routes, through domestic and international consumption in 2004. With our implementation we find that around 80 % of emissions from deforested land is due to cattle grazing, while agricultural transition effects suggests soy beans are responsible for about 20 % of the emissions occurring in 2004. Nearly tree quarters of the soy beans are consumed outside Brazil, of which China, Germany and France are the biggest consumers. Soy beans are consumed by a variety of sectors in the food industry. Brazil exports about 30 % of the cattle it produces, where Russia, USA and Germany are among the largest consumers. Cattle consumption mainly occurs in the meat sectors. In this study we estimate the CO2

  9. Digital and conventional radiology techniques: comparison of dosage and costs

    International Nuclear Information System (INIS)

    To compare the radiation dosage and costs in conventional and digital technologies. The study dealt with transverse sections. The dosage applied with conventional technology was measured in 254 patients who intertwined 402 explorations of 6 anatomic regions in 4 Radiodiagnostic Services. The dosage applied with digital technology was measured in 57 patients who underwent 95 explorations of the same anatomic region in one Radiodiagnostic Service. The costs of the 6 types of conventional and digital explorations performed were calculated for two Radiodiagnostic Service. The doses administered (mGy) using convectional/digital technology were as follows: chest PA 0.2/0.1; chest LAT 0.7/0.3; breast CC 7.0/8.4; breast LAT 7.0/7.8; breast OB 7.0/10.5; cervical spine AP 9.6/9.0; cervical spine LAT 21.9/29.6; pelvis AP 7.3/7.1; plain abdominal 6.5/2.2. The costs incurred (1992 pesetas) with the convectional/digital technologies: chest AP and LAT 1,393/2,973; portable chest 2,027/3,714; mammography 2,357/3,486; phlebography 12,718/14,023; hysterosalpingography 4,876/6,701; bone scientigraphy 1,633/2,839. Compared with conventional technology, digital imaging reduces the radiation doses received by the patients, except in the case of mammography. The costs associated with the use of digital technology are greater than those incurred with conventional technology, mainly due to the costs of amortization. the use of digital technology is more justified when: 1) it is very necessary to reduce the dosage; 2) studies of chest and abdomen predominant; 3) the volume of utilization is high; 4) staff management is flexible , and 5) the cost of purchasing the equipment is lower. (Author) 10 refs

  10. ACDT: Architected Composite Data Types Trading-in Unfettered Data Access for Improved Execution

    Energy Technology Data Exchange (ETDEWEB)

    Marquez, Andres; Manzano Franco, Joseph B.; Song, Shuaiwen; Meister, Benoit; Shrestha, Sunil; St. John, Thomas; Gao, Guang R.

    2014-12-19

    With Exascale performance and its challenges in mind, one ubiquitous concern among architects is energy efficiency. Petascale systems projected to Exascale systems are unsustainable at current power consumption rates. One major contributor to system-wide power consumption is the number of memory operations leading to data movement and management techniques applied by the runtime system. To address this problem, we present the concept of the Architected Composite Data Types (ACDT) framework. The framework is made aware of data composites, assigning them a specific layout, transformations and operators. Data manipulation overhead is amortized over a larger number of elements and program performance and power efficiency can be significantly improved. We developed the fundamentals of an ACDT framework on a massively multithreaded adaptive runtime system geared towards Exascale clusters. Showcasing the capability of ACDT, we exercised the framework with two representative processing kernels - Matrix Vector Multiply and the Cholesky Decomposition – applied to sparse matrices. As transformation modules, we applied optimized compress/decompress engines and configured invariant operators for maximum energy/performance efficiency. Additionally, we explored two different approaches based on transformation opaqueness in relation to the application. Under the first approach, the application is agnostic to compression and decompression activity. Such approach entails minimal changes to the original application code, but leaves out potential applicationspecific optimizations. The second approach exposes the decompression process to the application, hereby exposing optimization opportunities that can only be exploited with application knowledge. The experimental results show that the two approaches have their strengths in HW and SW respectively, where the SW approach can yield performance and power improvements that are an order of magnitude better than ACDT-oblivious, hand

  11. Comparative financial analysis of electricity utilities in West Africa

    Energy Technology Data Exchange (ETDEWEB)

    Fritsch, Remi, E-mail: fritschr@afd.fr [Centre d' Etudes Financieres, Economiques et Bancaires (CEFEB), BP 33401, 13567 Marseille cedex 02 (France)

    2011-10-15

    Access to electricity is a major issue in West Africa. Governments have a difficult equation to solve. They naturally seek to offer their people a cheap kWh. But they are constrained by a production based largely on oil and therefore highly volatile production costs. How to fix an acceptable tariff, taking into account the investment needs required to expand the network and increase production? This analysis should provide some answers. The study presented in this paper provides a financial analysis of electricity utilities in West Africa. It allows a comparison of performances on a number of key financial ratios related to operations (Earning Before Interest Taxes Debt and Amortization/sales, working capital requirement/sales, days of receivables or payables), investment (net fixed assets/gross fixed assets), bank financing (financial structure, debt/EBITDA, interest expense/EBITDA) and economic and financial returns (Return On Capital Employed, Return On Equity). The conclusion focuses on the growth opportunity that the electricity sector could represent for each country. But this opportunity may only materialize if the EBITDA margins are restored. The available options appear limited and must be assessed taking into account the context of each country: tariff increase, improvement of technical losses or diversification into means of production no longer based primarily on oil or gas. - Highlights: > The study provides a financial analysis of electricity distribution companies in West Africa. > The study highlights generally insufficient EBITDA margins. > The study raises the question of tariffs and contribution to Gross Domestic Product of the electricity sector. > The conclusion focuses on the growth opportunity that the electricity sector could represent for each country.

  12. A Comparative Analysis of Accounting Standards of Intangible Assets in China and U. S.%中美无形资产会计准则比较分析

    Institute of Scientific and Technical Information of China (English)

    梁旭雯; 陈轩

    2011-01-01

    世界经济合作发展组织主要成员国国内生产总值(GDP)的50%以上已经是以知识为基础,而我国近几年来也在大力推行企业的自主创新与科研能力。随着无形资产逐渐成为企业的核心竞争力,企业对无形资产的投资也不断增加,无形资产的核算与披露也对投资者与管理者的决策产生重要影响。本文通过对比中关两国无形资产会计准则,从定义、要素、确认、计量、摊销、减值和信息披露等方面分析其异同,试图为会计信息的使用者提供决策参考。%More than 50% of GDP in the most members of the Organization for Economic Cooperation and Development (OECD) is knowledge -based. In recent years, China has also laid great emphasis on the promotion of independent innovation and technical development in the 'enterprises. As intangible assets are increasingly becoming companies'core competence, investment of enterprises on intangible assets is on the increase. Hence, accounting methods and information disclosure of intangible assets have significant influences on the decision of investors and management. This paper analyzes the differences in accounting standards in China and U. S. in the light of definition, elements, recognition, measurement, amortization, depreciation and information disclosure in annual reports, aiming to provide reference to annual reports users.

  13. Wireless remote radiation monitoring system (WRRMS). Innovative technology summary report

    International Nuclear Information System (INIS)

    The Science Application International Corporation (SAIC) RadStar trademark wireless remote radiation monitoring system (WRRMS) is designed to provide real-time monitoring of the radiation dose to workers as they perform work in radiologically contaminated areas. WRRMS can also monitor dose rates in a room or area. The system uses radio-frequency communications to transmit dose readings from the wireless dosimeters worn by workers to a remote monitoring station that can be located out of the contaminated area. Each base station can monitor up to 16 workers simultaneously. The WRRMS can be preset to trigger both audible and visual alarms at certain dose rates. The alarms are provided to the worker as well as the base station operator. This system is particularly useful when workers are wearing personal protective clothing or respirators that make visual observation of their self-reading dosimeters (SRDs), which are typically used to monitor workers, more difficult. The base station is an IBM-compatible personal computer that updates and records information on individual workers every ten seconds. Although the equipment costs for this improved technology are higher than the SRDs (amortized at $2.54/hr versus $1.02/hr), total operational costs are actually less ($639/day versus $851/day). This is because the WRRMS requires fewer workers to be in the contaminated zone than the traditional (baseline) technology. There are also intangible benefits associated with improved worker safety and as low as reasonably achievable (ALARA) principles, making the WRRMS an attractive alternative to the baseline technology. The baseline technology measures only integrated dose and requires workers to check their own dosimeters manually during the task

  14. The economic impact of giving up nuclear power in France

    International Nuclear Information System (INIS)

    French nuclear plants will have to be shut down in the 2020's. Electricite de France (EDF) could replace them by either nuclear or gas-fired plants. Choosing the latter would lead to an increase in Green House Gases (GHG) emissions and to a rise of EDF's generation costs. In 2020, the price of electricity in Europe will be determined by a competitive market. Therefore, a rise of EDF's generation costs will mainly depress its operating profit (and slightly increase the market's price). Giving up nuclear power in 2020 would consequently lead to a fall of EDF's value and would penalize its shareholders, the State. On a macro-economic scale, the shock on the production cost of electricity would lead to a 0,5 to 1,0 percentage point drop of GDP (depending on the hypotheses). Structural unemployment would rise by 0,3 to 0,6 percentage point. The model used to find these results does not take into account the risk of nuclear accidents nor the uncertainty on the costs of nuclear waste disposal. On the other hand, gas-price is assumed to be low, and the costs of gas-fired generation do not integrate the risk premium due to gas-price volatility. In conclusion, the best choice on both micro and macro scales, consists in extending the life of current nuclear plants (if such an extension is authorised by safety regulators). These plants would be financially-amortized, produce electricity at a very competitive cost and emit no GHG. Furthermore, extending the life of current nuclear plants will defer any irreversible commitment on their replacement. The necessary decision could therefore be taken later on, with more information on the cost of alternative generation technologies and their efficiency. (author)

  15. The accounting recognition and measurement of greenhouse gas emission rights and its transaction%温室气体排放权及其交易的会计确认与计量

    Institute of Scientific and Technical Information of China (English)

    王辉

    2011-01-01

    The accounting treatment of the greenhouse gas emissions rights and its transaction mainly is related to the recognition and measurement mode selection of emission right assets and emission liabilities. The diversity of the accounting practice affects the comparability of financial information so that it needs to consistent urgently. The consistent accounting practice is that assets of emission rights should be recognized and listed in the financial statements independently; related liabilities should be recognized fully and listed in the financial statements independently when the enterprise join the plan of greenhouse gas emission;emissions rights assets, liabilities and government subsidies should be measured in fair value, and the assets of emission rights should be amortization reasonably following the schedule of actual emission in order to "pay" for the corresponding emission liabilities.%温室气体排放权及其交易的会计处理主要涉及排放权资产、排放负债的确认及计量模式的选择.当前,这一会计实务呈现多样化,影响了财务信息的可比性,迫切需要统一.统一的会计实务是,排放权资产应当作为独立的资产确认,并在财务报表中单独列示;相关负债应在企业加入减排计划时全额确认,并在财务报表中单独列示;排放权资产、排放负债及政府补助均按照公允价值计量.同时,排放权资产还应当按照实际排放进度合理摊销,以"支付"相应的排放负债.

  16. Will the cost-benefit analysis give an additional decision-aid to the retention of radioactive effluents in nuclear facilities

    International Nuclear Information System (INIS)

    To analyse whether the optimum retention of radioactive materials in nuclear facilities can be clearly determined using ICRP 26 recommendations, an attempt was made to apply the cost-benefit analysis to nuclear power stations and reprocessing plants. In view of today's standard emissions of nuclear power plants it can be seen that, except for 14C, the collective doses are so small that only the use of extraordinarily high α values results in a minimum of the total costs. For the reprocessing plants (LWR fuel, PUREX process, 1500t/a), the cost-benefit analysis is applied to the retention of 3H, 14C, 85Kr, 129I and aerosols. Initially, the following assumptions are made: α=200 DM/man.rem; integration time of 105a for the calculation of the collective doses; 4000-km-diam. circle for the calculation of the first pass exposure; amortization factor of 10% for the calculation of the annual costs of retention. According to these values, cost-benefit considerations would suggest that approx. 50% of 14C should be retained in LWRs. In the reprocessing plant, 3H should not be retained. The decontamination factor (DF) for 14C should be approx. 50, for 129I approx. 150 and for aerosols approx. 5x108. The influence of the variation of input-data has been analysed. An α value of 500 DM/man.rem leads to a DF of 5 for 3H, of 250 for 129I and of 5x109 for aerosols. Integration to 500 years instead of 105 years gives a DF of 10 for 14C, whilst other nuclides are not affected (for α=200 DM/man.rem). The study has shown that the cost-benefit analysis yields useful decision-aids if the required data are given. In the case of free choice of the input data, even careful determination of the initial assumptions may lead to very different results, depending on the point of view of the analyst. From the authors' point of view, internationally accepted regulations are required if the cost-benefit analysis is to be a useful decision-aid in the radiological protection of the public. (author)

  17. The development of the Kozloduy NPP in the conditions of liberalized energy market

    International Nuclear Information System (INIS)

    The paper discusses specificities of the energy sector as a business system in the condition of liberalized energy market. The government influence the business system through the rate of economical stability and and possibility for prognosis, as well as through the direct influence of the field government institutions on the process of the development of the economical structures. The finance system influences the government ability to support and lead the industrial development. Two main system types are known: decentralized management (in countries with developed stock markets and a system for entrusting of activities on contract basis) and centralized (the success of the policy is connected with the success of the economical growth). Another aspect of the management in a business environment is the procedure of decision making for the firm policy formation and applying of a model for firm development. The transition to liberalized market means a significant limitation of the role of the government, which in the Bulgarian case should replace the state control system in real time and the state credit. Since the low amortization the electricity production has low cost price and possibility for generation of rehabilitation funds, i.e for extension of the service life on minimal cost. The funds can be used for improvement of the stability of the sector. For the purposes of the analysis made, system parameters are reviewed with regard of the market realities. The Balkan region is semi-closed energy system 40% of the electricity is imported from several countries: Bulgaria, Romania, Serbia and Albania. The prices are greatly influenced by the moment conditions of the electricity production and industry in the region. The policy should be oriented in two directions: expectations for interests in the privatization of electric energy companies and appropriate strategy for preservation of the market positions. The analysis of the factors influencing nuclear energy

  18. Bolivia-Brazil gas pipeline: a study on the economic viability; Gasoduto Bolivia-Brasil: um estudo sobre a viabilidade economica

    Energy Technology Data Exchange (ETDEWEB)

    Silva, Fabiano Ionta Andrade; Almeida, Isaque da Silva [Universidade Federal do ABC (UFABC), Santo Andre, SP (Brazil); Guerra, Sinclair Mallet Guy [Universidade de Sao Paulo (USP), SP (Brazil)

    2008-07-01

    In the year of 2003 the Brazilian government, as form of to stimulate the demand for natural gas in the country and to promote the success of the investment accomplished in the construction of the pipe line Bolivia-Brazil, it lowered the price of the Bolivian commodity' in US$0,85/MMBTU. In the end of 2005 and mainly in 2006, the current Bolivian president Evo Morales nationalized the energy reservations of your country. To main change it is related to the price of sale of the Bolivian input. The values stipulated in contract they were broken and new negotiations are in process. The maximum capacity of transport of natural gas was reached in 2007. However, before the crisis established due to the measure taken by the government from Bolivia, Brazil suspended the investments in compressors and the projections of increase of this capacity were stagnated. One of the forecasts was to increase in at least more 50% of the current capacity or even in 100% in a more promising scenery. Before this context this research makes the analysis of economical viability regarding the construction of the pipe line Bolivia-Brazil in agreement with three sceneries. The first of them suggests that the investments foreseen in compressors it was stopped and, this way, the pipe line will operate it ties the end of the amortization with your current maximum capacity. The second scenery already suggests that the investments were not interrupted, in other words, the current maximum capacity was overcome in 50%. Similarly to the previous ones, the third scenery makes reference the overrun of the current capacity in 100%. The methodology used for such an analysis it was lent of the financial mathematics and it is treated of the calculation of TIR and of VPL. Both studies show that in agreement with TIR (15%) and VPL the economical viability is satisfactory. The president of PETROBRAS is renegotiating the contract and the investments will probably be retaken. This measured it seeks to

  19. Novel Adaptive Fixturing for Thin Walled Aerospace Parts

    International Nuclear Information System (INIS)

    In the aerospace industry the monolithic structures have been introduced to reduce the costs of assembling large numbers of components. The expected benefit of using thin walled monolithic parts is given by a large reduction in the overall manufacturing costs, nevertheless this kind of component encounters a critical phase in fixturing. Fixtures are used to locate and hold workpieces during manufacturing. Because workpiece surface errors and fixture set-up errors (called source errors) always exist, the fixtured workpiece will consequently have position and/or orientation errors (called resultant errors) that will definitely affect the final machining accuracy. Most often the current clamping procedure is not straightforward, it implies several steps and the success of the operation hardly depends by the skill of the human operator. It is estimated that fixturing could constitute 10-20% of the total manufacturing costs, assuming that the fixtures are amortized over relatively small batches. Fixturing devices must satisfy two requisites, which, in some terms, are opposite: - to provide relatively high forces in order to guarantee that the workpiece will be maintained in position under the maximum cutting forces; - to reduce as much as possible strains induced in the workpiece. Limiting the strains induced in the workpiece is crucial because of elastic strain recovery: releasing the clamped workpiece would result in an unwanted final deformation. In this paper a novel adaptive fixturing based on active clamping forces (supplied by piezoelectric actuators) is presented: a real aerospace part case study, - a Nozzle Guide Vane (NGV) -, is introduced, the related problems are identified, and the adopted solutions shown. The proposed adaptive fixturing device can lead to the following advantages: - to perform an automatic errors-free workpiece clamping and then drastically reduce the overall fixturing set up time; - to recover unwanted strains induced to the workpiece, in

  20. Evaluation of Sorbent Injection for Mercury Control

    Energy Technology Data Exchange (ETDEWEB)

    Sharon Sjostrom

    2006-04-30

    The power industry in the U.S. is faced with meeting new regulations to reduce the emissions of mercury compounds from coal-fired plants. These regulations are directed at the existing fleet of nearly 1,100 boilers. These plants are relatively old with an average age of over 40 years. Although most of these units are capable of operating for many additional years, there is a desire to minimize large capital expenditures because of the reduced (and unknown) remaining life of the plant to amortize the project. Injecting a sorbent such as powdered activated carbon into the flue gas represents one of the simplest and most mature approaches to controlling mercury emissions from coal-fired boilers. This is the final site report for tests conducted at DTE Energy's Monroe Power Plant, one of five sites evaluated in this DOE/NETL program. The overall objective of the test program was to evaluate the capabilities of activated carbon injection at five plants: Sunflower Electric's Holcomb Station Unit 1, AmerenUE's Meramec Station Unit 2, Missouri Basin Power Project's Laramie River Station Unit 3, Detroit Edison's Monroe Power Plant Unit 4, and AEP's Conesville Station Unit 6. These plants have configurations that together represent 78% of the existing coal-fired generation plants. The goals for the program established by DOE/NETL were to reduce the uncontrolled mercury emissions by 50 to 70% at a cost 25 to 50% lower than the target established by DOE of $60,000/lb mercury removed. The results from Monroe indicate that using DARCO{reg_sign} Hg would result in higher mercury removal (80%) at a sorbent cost of $18,000/lb mercury, or 70% lower than the benchmark. These results demonstrate that the goals established by DOE/NETL were exceeded during this test program. The increase in mercury removal over baseline conditions is defined for this program as a comparison in the outlet emissions measured using the Ontario Hydro method during the baseline

  1. A comparative sustainability assessment of standard housing blocks in Hong Kong and proposed integer concept tower alternative

    Institute of Scientific and Technical Information of China (English)

    AlexAMATO; RichardFREWER; StevenHUMPHREY

    2003-01-01

    This study is a comparative assessment of the relative sustainability of three Hong Kong 40-storey residential tower types: a housing authority “standard” Harmony Block (HAB), a private sector housing block (PSB), and the Integer Concept Tower (ICT) (50-year and 75-year life). The ICT is a demonstration project showing how a future residential tower of 40 stories might be designed and built for a more sustainable construction industry in Hong Kong. In this study, Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) are combined together to measure two of the three accepted environmental aspects of sustainability: economics and environment; using an internationally recognized methodology specially tailored to Hong Kong construction industry, including the South East Asia Region. According to the result study, the overall energy performance of the ICT lies between the HAB (0.22 MJ/m2 CFA/annum/occupant) and the PSB (1.16 MJ/m2 CFA/annum/occupant) with 0.95 MJ/m2 CFA/annum/occupant over 75-year life, and when amortized over 75-year life its rate per annum is best with 563 MJ/m2 CFA/annum (versus 709 for HAB and 750 for PSB). The annual rate per occupant of embodied energy is extremely efficient in the HAB. The ICT is the best performing building type for the waste indicator, over the 50 and 75-year life with respectively 19.45 and 12.51 dm3/m2 CFA/annum (against 20.84 for HAB and 23.37 for PSB). The results show that the ITC is the overall best performing building with 129 and 107 CO2 kg/m2 CFA/annum over 50 and 75-year life respectively, but the most striking aspect of the results is the predominance of the operational CO2 emissions. Also, the cost indicator appears to mirror the energy results. In this study, the ITC becomes the best performer over all the indicators in the 75-year life assessment, showing the importance of the following three main issues: longevity, allowing for better frame construction flexibility; energy efficiency, minimizing energy

  2. Directed energy interstellar propulsion of wafersats

    Science.gov (United States)

    Brashears, Travis; Lubin, Philip; Hughes, Gary B.; McDonough, Kyle; Arias, Sebastian; Lang, Alex; Motta, Caio; Meinhold, Peter; Batliner, Payton; Griswold, Janelle; Zhang, Qicheng; Alnawakhtha, Yusuf; Prater, Kenyon; Madajian, Jonathan; Sturman, Olivia; Gergieva, Jana; Gilkes, Aidan; Silverstein, Bret

    2015-09-01

    In the nearly 60 years of spaceflight we have accomplished wonderful feats of exploration and shown the incredible spirit of the human drive to explore and understand our universe. Yet in those 60 years we have barely left our solar system with the Voyager 1 spacecraft launched in 1977 finally leaving the solar system after 37 years of flight at a speed of 17 km/s or less than 0.006% the speed of light. As remarkable as this is, we will never reach even the nearest stars with our current propulsion technology in even 10 millennium. We have to radically rethink our strategy or give up our dreams of reaching the stars, or wait for technology that does not exist. While we all dream of human spaceflight to the stars in a way romanticized in books and movies, it is not within our power to do so, nor it is clear that this is the path we should choose. We posit a technological path forward, that while not simple; it is within our technological reach. We propose a roadmap to a program that will lead to sending relativistic probes to the nearest stars and will open up a vast array of possibilities of flight both within our solar system and far beyond. Spacecraft from gram level complete spacecraft on a wafer ("wafer sats") that reach more than ¼ c and reach the nearest star in 15 years to spacecraft with masses more than 105 kg (100 tons) that can reach speeds of near 1000 km/s such systems can be propelled to speeds currently unimaginable with our existing propulsion technologies. To do so requires a fundamental change in our thinking of both propulsion and in many cases what a spacecraft is. In addition to larger spacecraft, some capable of transporting humans, we consider functional spacecraft on a wafer, including integrated optical communications, optical systems and sensors combined with directed energy propulsion. Since "at home" the costs can be amortized over a very large number of missions. The human factor of exploring the nearest stars and exo-planets would be

  3. Novel Adaptive Fixturing for Thin Walled Aerospace Parts

    Science.gov (United States)

    Merlo, Angelo; Ricciardi, Donato; Salvi, Edoardo; Fantinati, Dario; Iorio, Ernesto

    2011-12-01

    In the aerospace industry the monolithic structures have been introduced to reduce the costs of assembling large numbers of components. The expected benefit of using thin walled monolithic parts is given by a large reduction in the overall manufacturing costs, nevertheless this kind of component encounters a critical phase in fixturing. Fixtures are used to locate and hold workpieces during manufacturing. Because workpiece surface errors and fixture set-up errors (called source errors) always exist, the fixtured workpiece will consequently have position and/or orientation errors (called resultant errors) that will definitely affect the final machining accuracy. Most often the current clamping procedure is not straightforward, it implies several steps and the success of the operation hardly depends by the skill of the human operator. It is estimated that fixturing could constitute 10-20% of the total manufacturing costs, assuming that the fixtures are amortized over relatively small batches. Fixturing devices must satisfy two requisites, which, in some terms, are opposite: to provide relatively high forces in order to guarantee that the workpiece will be maintained in position under the maximum cutting forces to reduce as much as possible strains induced in the workpiece. Limiting the strains induced in the workpiece is crucial because of elastic strain recovery: releasing the clamped workpiece would result in an unwanted final deformation. In this paper a novel adaptive fixturing based on active clamping forces (supplied by piezoelectric actuators) is presented: a real aerospace part case study, - a Nozzle Guide Vane (NGV) -, is introduced, the related problems are identified, and the adopted solutions shown. The proposed adaptive fixturing device can lead to the following advantages: to perform an automatic errors-free workpiece clamping and then drastically reduce the overall fixturing set up time; to recover unwanted strains induced to the workpiece, in order to

  4. Applications of Non-Imaging Micro-Optic Systems

    Science.gov (United States)

    Baker, Katherine Anne

    While imaging optics necessarily transmit a clear image of an object, non-imaging optics manipulate light in many different ways. Two important applications are illumination and concentration. In this thesis, I cover an application in each of these areas involving small-scale optics. Extremely low birth weight infants typically require intubation, but existing laryngoscopes for viewing the airway are not suited to this population. Small commercial cameras can fit within the required geometry, but need high illumination with low heating. Repurposing the mechanical structure of the laryngoscope as a waveguide for an LED source meets both these requirements. Concentrator photovoltaic systems accept sunlight over a large aperture and focus it to a proportionally small photovoltaic cell. This kind of configuration allows the cost of expensive but highly efficient multijunction cells to be amortized over a large area module, resulting in cost-effective, high efficiency systems. A prior design from our lab uses a lenslet array and mirrored micro-prisms to concentrate sunlight within a glass waveguide. This enables high efficiency concentration with a compact form factor compatible with mass fabrication and eliminating problems associated with discrete PV cells. I first adapt the basic planar concentrator design for specific applications. One-dimensional polar tracking is an attractive design space, and either passive optical tracking or mechanical micro-tracking can be used to adapt the concentrator for this framework. The concentrator can also be used in solar thermal rather than photovoltaic applications with the addition of an output coupler. I also address a completely different approach to concentrator tracking. This non-imaging system is nonlinear, implementing a reactive cladding layer to enable the system to self-track the sun. I present design studies to quantify the requirements of such a material, then present a candidate materials system to meet these

  5. Cost Savings of Nuclear Power with Total Fuel Reprocessing

    International Nuclear Information System (INIS)

    The cost of fast reactor (FR) generated electricity with pyro-processing is estimated in this article. It compares favorably with other forms of energy and is shown to be less than that produced by light water reactors (LWR's). FR's use all the energy in natural uranium whereas LWR's utilize only 0.7% of it. Because of high radioactivity, pyro-processing is not open to weapon material diversion. This technology is ready now. Nuclear power has the same advantage as coal power in that it is not dependent upon a scarce foreign fuel and has the significant additional advantage of not contributing to global warming or air pollution. A jump start on new nuclear plants could rapidly allow electric furnaces to replace home heating oil furnaces and utilize high capacity batteries for hybrid automobiles: both would reduce US reliance on oil. If these were fast reactors fueled by reprocessed fuel, the spent fuel storage problem could also be solved. Costs are derived from assumptions on the LWR's and FR's five cost components: 1) Capital costs: LWR plants cost $106/MWe. FR's cost 25% more. Forty year amortization is used. 2) The annual O and M costs for both plants are 9% of the Capital Costs. 3) LWR fuel costs about 0.0035 $/kWh. Producing FR fuel from spent fuel by pyro-processing must be done in highly shielded hot cells which is costly. However, the five foot thick concrete walls have the advantage of prohibiting diversion. LWR spent fuel must be used as feedstock for the FR initial core load and first two reloads so this FR fuel costs more than LWR fuel. FR fuel costs much less for subsequent core reloads (6/MWe. The annual cost for a 40 year licensed plant would be 2.5 % of this or less if interest is taken into account. All plants will eventually have to replace those components which become radiation damaged. FR's should be designed to replace parts rather than decommission. The LWR costs are estimated to be 2.65 cents/kWh. FR costs are 2.99 cents/kWh for the first 7

  6. Ophidic accident and twin pregnancy

    Directory of Open Access Journals (Sweden)

    Saavedra-Orozco Héctor

    2012-12-01

    Full Text Available Introduction: around of 3000 types of snakes are known, from which just 15% arevenomous. Depending of the environmental, geographical and socio-demographiccharacteristics, there are significant differences in the incidence of cases of ophidicaccidents. Colombia reports 6 by each 100.000 habitants, 2.300 cases/year, with amortality of 5.6%. In a pregnant woman it is a rare event, between 1.4% and 4%, andit usually complicates seriously to the mother and to the product of the gestation. Theprevious thing will depend of the opportunity with which the suitable management isfulfilled and of the severity of the poisoning. Nowadays it isn´t clear the security of theantiophidic serum for the product, it has been related with miscarriage in early stagesof pregnancy and fetal death at the end of the pregnancy. Nevertheless, its appropriateadministration is the unique effective measure to avoid serious consequences andmaternal death.Clinical case: patient of 16 years old, G2 C1, with diagnosis of diamniotic dichorionic twinpregnancy of 36 weeks and ophidic accident of bothropic type of 16 hours of evolution.Right inferior limb with pain, edema grade III, blush, heat, formation of flictenas andecchymosis in its distal third. Laboratory tests indicate prolongation of the clotting time,elevated transaminases and elevated creatinine. It is considered the presence of severepoisoning and management with antiophidic serum is initiated. The pregnancy is finishedby cesarean as a result of maternal renal and hepatic dysfunction, and postoperativecare in UCI. The products are born with severe respiratory depression; they are carriedto neonatal intensive care unit with good evolution and hospital expenditure to thefive days. Next day to the cesarean, the patient presents compartment syndrome,for which fasciotomy is fulfilled. When the patient gets adequate recovery, it is donea cutaneous hanging tatter and after 27 days of hospitalization one gives exit withadequate

  7. Dyson Dots: Changing the solar constant to a variable with photovoltaic lightsails

    Science.gov (United States)

    Kennedy, Robert G.; Roy, Kenneth I.; Fields, David E.

    2013-02-01

    No study of coping with climate change is complete without considering geoengineering. Leveraging Tsiolkovsky's and Tsander's 1920s idea to use mirrors for space propulsion, Fuller's 1940s Dymaxion Grid, Glaser's 1970s study of solar power satellites, and Forward's 1970-90s concepts of "statites" and "Starwisps", we propose placing one or more large (Σarea=700 K km2) lightsail(s) in a radiation-levitated non-Keplerian orbit(s) just sunward of the Sun-Earth Lagrange-1 point. The purpose of this syncretic concept is twofold: (I) As a parasol, it would reduce insolation on Earth by at least one-quarter of a percent, same as that which caused 1.8 °C drop during the "Little Ice Age" (˜1550-1850), and same as the IPCC Third Report's mid-range value for global warming by 2050. Lowering temperature will reduce the atmosphere's water vapor content, which should reverse the increasing frequency and severity of storms, likewise reducing the damage accompanying climate change. It transforms the "solar constant" to a controlled solar variable. The sail would utilize the very photons it diverts from us to maintain its position without expensive fuel. (II) As a ˜100+ K km2 photovoltaic power station, the parasol could displace over 300 EJ/a (˜100 trillion kWh/yr) of fossil-fired electricity for its creators, roughly the entire global demand forecast by 2050, in turn displacing most carbon burners from the terrestrial grid, providing US$trillions in revenue from clean energy sales to amortize the scheme. This approach to geoengineering is not precluded by international treaty, but it is not a panacea either because it does not fix the other consequences of exponentially growing combustion of fossil fuels. However, it would buy time because it is self-funding ("pay-as-you-go"); furthermore it is linear, scalable, minimally intrusive, and above all, reversible. If Tellurian spacefaring civilization bootstraps its exponential growth with lightsails, there might eventually be

  8. Analysis of material recovery facilities for use in life-cycle assessment

    International Nuclear Information System (INIS)

    Highlights: • Life-cycle assessment of solid waste management relies on accurate process models. • Material recovery facility (MRF) processes were modeled with new primary data. • Single stream, dual stream, pre-sorted, and mixed waste MRFs were considered. • MRF electricity consumption ranges from 4.7 to 7.8 kW h per Mg input. • Total cost ranges from $19.8 to $24.9 per Mg input. - Abstract: Insights derived from life-cycle assessment of solid waste management strategies depend critically on assumptions, data, and modeling at the unit process level. Based on new primary data, a process model was developed to estimate the cost and energy use associated with material recovery facilities (MRFs), which are responsible for sorting recyclables into saleable streams and as such represent a key piece of recycling infrastructure. The model includes four modules, each with a different process flow, for separation of single-stream, dual-stream, pre-sorted recyclables, and mixed-waste. Each MRF type has a distinct combination of equipment and default input waste composition. Model results for total amortized costs from each MRF type ranged from $19.8 to $24.9 per Mg (1 Mg = 1 metric ton) of waste input. Electricity use ranged from 4.7 to 7.8 kW h per Mg of waste input. In a single-stream MRF, equipment required for glass separation consumes 28% of total facility electricity consumption, while all other pieces of material recovery equipment consume less than 10% of total electricity. The dual-stream and mixed-waste MRFs have similar electricity consumption to a single-stream MRF. Glass separation contributes a much larger fraction of electricity consumption in a pre-sorted MRF, due to lower overall facility electricity consumption. Parametric analysis revealed that reducing separation efficiency for each piece of equipment by 25% altered total facility electricity consumption by less than 4% in each case. When model results were compared with actual data for an

  9. Assessment of radiographic film repeats rate and its related causes within hospitals in Sari during 2008

    Directory of Open Access Journals (Sweden)

    Gholamreza Fallah Mohamadi

    2009-01-01

    Full Text Available (Received 8 April, 2009 ; Accepted 27 May, 2009AbstractBackground and purpose: Radiographic film repeat rate assessment is performed to appropriate profiting of existence resources in therapeutic wards. Multiple exposures of x-ray generators due to repeated radiographic examination can lead to amortization of the radiographic facilities and decrease their longevity and also increases the cost of facilities repair. On the other hand, its therapeutic services are necessary to be carried out for patients as soon as possible. Recognition of radiographic film repeat rate and its related causes will help to eliminate the problems and are cost effective.Materials and methods: In this descriptive study, samples were garnered with data collection and non random model during three months in eight radiographic rooms and four darkrooms belonging to four governmental hospitals, namely Imam Khomeini, Booali Sina, Fatemh Zahra and Zare in Sari. All rejected radiographic films were seen by resident experts in each center and information was entered into designed forms. Radiographic repeat rates were calculated through data available from all recipients and the number of used films. In this article, related causes responsible for repeated radiographic examination including errors in selection of exposure factors (over exposure and under exposure, positioning, centering, film size, equipment, processing or darkroom, movement and others were assessed.Results: In four hospitals, 36,758 films were received during investigation and the number of repeated films was 2,155 (5.9 % were estimated as radiographic repeat rate. The maximum repeat rate belonged to Booali sina Hospital (7.2 % and the minimum one was Zare Hospital (0.7 %. The most important causes were due to over exposure selection (1.4 % and the least one was due to improper selection of film size (0.08 %. The percentage of other factors include, under exposure selection (1.12%, centering (0.92%, others (0

  10. Estimation of 18FDG doses's cost

    International Nuclear Information System (INIS)

    The cyclotron facility, essentially for medical use, is far from being a simple establishment of a dedicated device to accelerate particles producing a beta plus emitter radioelement. The cyclotron site encompasses more over all necessary equipments for the production and the quality control of considered radiotracer that 18FDG is just one example. This facility is subject to strict standards in terms of radiopharmaceutical production, radiation level, pressure level and airflow resulting in the production of a drug submitted to the MA (Marketing Authorization). These multiple factors directly influence the final cost of the dose that remains to be reachable by the patient. The aim of this work is to estimate the cost of a dose of 18FDG to ensure financial viability of the project while accessible to the patient. The cost of the facility will entail the following: buildings and utilities, equipment and operational cost. This calculation is possible only if we define in advance the type of cyclotron, which is bound to the market needs in particular the number of PET facilities, the number of scans per day and the radioactive decay of radioelement. Our study represents a simulation that considers some hypothesis. We assumed that the cyclotron is installed in Sousse and that the PET facilities number (positon emission tomography) is 6 in which 4 are located 2 hours away. For a PET scan, the average dose per patient is about 350 MBq (5 MBq/kg) and the exam duration is about 45 minutes. Each center performs 10 tests per day. In terms of fees, we considered device and building's cost, facility amortization, consumables (target, marking accessories), maintenance, remuneration expense and the annual electricity consumption. All our calculations have been reported to the number of working days per year. The estimates were made outside the customs duties and technical assistance that may last up to 2 years. Requirements and needs were estimated at 5.4 curies per day. For

  11. [Barriers to the enforcement of hygiene requirements in dental practice].

    Science.gov (United States)

    Bergler, R; Borneff, M

    1986-12-01

    , handpieces and angle pieces, dental impression materials, instruments, dental units) and also knowing of possible prophylactic measures the subjective probability that hazards will actually occur in one's own dental practice is low; only in a few individual instances a hazardous case was encountered already once before. The willingness to invest in statistically only probable and remote (in terms of time) risk eventualities, i.e. the readiness to bear objective as well as psychological "costs" without guarantee of amortization, is only slight. Barriers on account of problems.(ABSTRACT TRUNCATED AT 400 WORDS) PMID:3107266

  12. Development of a solar-assisted curing process for cigar tobacco; Entwicklung eines solargestuetzten Trocknungsverfahrens fuer Zigarrentabak

    Energy Technology Data Exchange (ETDEWEB)

    Bux, M.

    1996-12-31

    The newly developed solar-assisted drying plant permitted to reduce drying time from between 30 and 40 days to between 18 and 22 days, and to increase the amount filled in from approximately 27 to 67 kilogrammes per square metre. Leaf loss during drying was cut down from between 4 and 6 per cent as previously to about 0.2 per cent. Specific energy demand was by a factor of 12 lower than the demand of conventional driers: the actual demand was 4.8 MJ per kilogramme of tobacco as compared to 58 MJ per kilogramme previously. Taking into account capital, labour, energy and repair costs, a rise in proceeds from solar-dried tobacco of about US $ 1.50 per kilogramme, and the cost involved by higher leaf loss using the conventional technique, drying cost using the solar-assisted method was US $ 2.16 per kilogramme of tobacco. For the conventional method, drying cost was US $ 4.74 per kilogramme. Accordingly, the amortization period of the solar-assisted plant is only two to three years. The solar-assisted method would only cease to be economical if investment costs were increased by 64 per cent, if the interest rate went up to 44 per cent or if the costs arising from leaf loss dropped to US $ 0.8. (orig./HW) [Deutsch] Durch den Einsatz der neu entwickelten solargestuetzten Trocknungsanlage konnte die Trocknungsdauer von bislang 30 bis 40 auf 18 bis 22 Tage reduziert und die Fuellmenge von ca. 27 auf 67 kg/m{sup 2} gesteigert werden. Die Blattverluste waehrend der Trocknung wurden von bislang 4 bis 6% auf ca. 0,2% gesenkt. Der spezifische Energiebedarf war mit 4,8 gegenueber 58 MJ/kg Tabak um den Faktor 12 geringer als der Bedarf konventionller Trockner. Unter Beruecksichtigung von Kapital-, Arbeits-, Energie- und Reparaturkosten, des im Mittel um 1,5 US Dollar/kg hoeheren Stueckerloeses solargetrockneten Tabaks, sowie der Kosten aufgrund der hoeheren Blattverluste beim konventionellen Verfahren, betrugen die Trocknungsstueckkosten des solargestuetzten Verfahrens 2,16 US

  13. The Use of Biofuel for Sustainable Growth in Developing Countries

    Science.gov (United States)

    Tsang, J.

    2014-12-01

    The biofuel industry is divided into four categories comprising of feedstocks used in 1st and 2nd generation bioethanol and biodiesel. In order to identify and quantify each biofuel feedstock's potential for sustainable growth, each were evaluated according to self-developed social, financial, and environmental criteria. From the investigation and analysis carried out, 1st generation biodiesel and bioethanol were determined to be feedstocks not capable of facilitating sustainable growth. Results showed low earnings before interest, taxes, depreciation and amortization (EBITDA) of -0.5 to 1 USD per gallon for biodiesel and 0.25 to 0.5 USD per gallon for bioethanol. Results also showed a poor return on asset (ROA). The energy required to produce one MJ of 1st generation biofuel fuel was at least 0.4 MJ, showing poor energy balance. Furthermore, high land, water, pesticide, and fertilizer requirements strained surrounding ecosystems by affecting the food web, thus reducing biodiversity. Over 55% of land used by the biodiesel industry in Indonesia and Malaysia involved the deforestation of local rainforests. This not only displaced indigenous organisms from their habitat and decreased their scope of nutrition, but also contributed to soil erosion and increased the probability of flooding. If left unregulated, imbalances in the ecosystem due to unsustainable growth will result in a permanent reshaping of tropical rainforest ecosystems in Southeast Asia. Algae, an example of 2nd generation biodiesel feedstock, was concluded to be the biofuel feedstock most capable of supporting sustainable growth. This is due to its low production costs of $1-1.5/gal, high biological productivity of 5000 gallons of biodiesel per acre per year, and high ROA of 25-35%. Additionally, algae's adaptability to varying environmental conditions also makes it an appealing candidate for businesses in developing countries, where access to resource supplies is unstable. Additionally, its reduced net

  14. Analysis of the growth poles in esthetic dentistry

    Directory of Open Access Journals (Sweden)

    Andreea Dana Tudose

    2015-05-01

    presented a report on the economic analysis - term labor - cost - average degree of patient satisfaction . In order to establish an economic plan to make a technical report of treatment ( labor - price, average duration, satisfaction, relative to direct restoration techniques versus indirect techniques.In conclusion, SWOT analysis can be successfully applied to a better targeting of treatments, applying a plan lines for management in dental treatment units. None of direct techniques can not fit the bioeconomy principles (saves time, money, dental tissue in the short term. All maneuvers efficient in terms of functional aesthetics dentistry win at time saving and lost tooth structure chapter to the cost issue. In the long run costs can be amortized, especially since the restoration increases predictability.

  15. Bioeconomy analysis in Aesthetic Dentistry

    Directory of Open Access Journals (Sweden)

    Andreea Dana Tudose

    2015-12-01

    technical report of treatment ( labor - price, average duration, satisfaction, relative to direct restoration techniques versus indirect techniques . In conclusion, SWOT analysis can be successfully applied to a better targeting of treatments, applying a plan lines for management in dental treatment units. None of direct techniques can not fit the bioeconomy principles (saves time, money, dental tissue in the short term. All maneuvers efficient in terms of functional aesthetics dentistry win at time saving and lost tooth structure chapter to the cost issue. In the long run costs can be amortized, especially since the restoration increases predictability.

  16. Cooling system at the compressors air inlet of the gas turbines from the Tula`s combined cycle central; Sistema de enfriamiento en la succion del compresor de las turbinas de gas de la central de ciclo combinado de Tula

    Energy Technology Data Exchange (ETDEWEB)

    Gonzalez F, Oscar [Comision Federal de Electricidad, Tula (Mexico); Romero Paredes, Hernando; Vargas, Martin; Gomez, Jose Francisco [Universidad Autonoma Metropolitana-Iztapalapa, Mexico, D. F. (Mexico)

    1996-12-31

    It has been formerly evaluated that it is possible to enhance notably the electric power generation in gas turbine power plants by cooling the air at the compressor inlet. It has been pointed out that provided a source of waste heat is available it can be very attractive the use of absorption refrigeration systems. In this paper the technical and the economical benefits of bringing the air inlet temperature down 8 Celsius degrees of the four gas turbines of the Combined Cycle Central of Tula, in the State of Hidalgo (combined cycle central-Tula) are evaluated. The results show that it is possible to achieve an efficiency enhancement of at least 1%, and that in very warm days up to 48 additional Megawatts can be generated, or about 10% of the installed capacity. The final economic result is very encouraging and an annual economical benefit in the order of 50 million pesos can be obtained and the refrigeration units can be amortized in approximately one year. [Espanol] Se ha evaluado anteriormente que es posible mejorar notablemente la capacidad de generacion electrica en plantas que utilizan turbinas de gas, mediante el enfriamiento del aire de succion del compresor. Se ha senalado que en la medida en que se encuentre disponible una fuente termica de desecho puede ser muy atractivo el uso de sistemas de refrigeracion por absorcion. En el presente trabajo se evaluan los beneficios tecnicos y economicos que puede tener el llevar el aire de succion hasta una temperatura de 8 grados Celsius, de las cuatro unidades de gas de la Central de Ciclo Combinado de Tula, Hidalgo (CCC-Tula). Los resultados muestran que es posible alcanzar un aumento en la eficiencia de al menos 1% y que se pueden generar, en dias muy calurosos, hasta 48 MW extras, equivalente al 10% de la capacidad instalada. El resultado economico final es muy alentador y puede llegar a tenerse un beneficio economico del orden de los 50 millones de pesos anuales y las unidades de refrigeracion podran pagarse en

  17. LAPAROSCOPIC APPENDECTOMY AS A CARE MODEL OF "FAST TRACK SURGERY"

    Directory of Open Access Journals (Sweden)

    F. Ferrara

    2012-01-01

    better aesthetic results. Binder/section of appendix with endo-GIA appears more secure in severe peritonitis compared to other systems of ligation, preventing the spread of faecal material, as the apyretic trend in postoperative shows. In conclusion, beyond the known advantages of VLS, the use of Stapler allows further decrease of hospitalization that amortizes the modest increase in cost of instruments and the comfort for the surgeon

  18. Activities of Gaz de France Group

    International Nuclear Information System (INIS)

    activities (-2.1%). It also includes internal services (delivery services, notably) for a total of euro 4,957 m, eliminated in consolidation. Growth in net income - Group share (+14.9%): The Group improved its financial performance in 2004. Net income - Group share totalled euro 1,046 m, up 14.9% compared with the 2003 figure (euro 910 m). Return on capital employed (ROCE) rose to 8.4% from 7.5% in 2003 while Return on equity (ROE) increased to 10.1%, up from 9.5% the previous year. Changes in the other financial results are as follows: Earnings before interest, taxes, depreciation, and amortization (EBITDA): EBITDA stands at euro4,093 m, marginally down by euro 41 m (-1%) compared with 2003. Group operating income: Owing to the exceptional provisions and amortization booked for a total of euro448 m, operating income fell to euro 1,598 m in 2004 (-15 %). This reflects the Group's decision to speed up its grey-iron replacement programme, which will be completed at the end of 2007 instead of late 2008, and to provide for the full cost of this work immediately. Cash flow stands at euro 3,418 m, up 7.3% thanks, in particular, to the good performance achieved by the Exploration Production activity. Total investments amount to euro 1,763 m, including euro 983 m devoted to the infrastructures sector in France. Exploration and development investments related to projects managed by the Exploration and Production segment came to a total of euro374 m during the 2004 financial year. In addition, euro156 m were invested in external growth operations, the financial concretization of a number of the projects examined in 2004 - including Distrigaz Sud in Rumania - to be pursued in 2005. All in all, the Group enjoys a solid financial structure: - Shareholders' equity, up +7.5%, has now risen to a total of euro 10,593 m. - Net debt has been trimmed by 14.6% compared with its 2003 level to a total of euro 4,411 m. - Following the implementation on January 1, 2005 of the financial reform of the

  19. Economic feasibility of reequipment terms based on profitability criterion

    Directory of Open Access Journals (Sweden)

    D.V. Bezugla

    2015-03-01

    Full Text Available The aim of the article. The aim of the research is to improve the methodological approaches to a priori determining the initial indices of profitability of technological equipment to solve the dynamic optimization task over time of industry technical re-equipment. The results of the analysis. One of the effective mechanisms to ground the industry technical re-equipment and to substitute threadbare machinery is the dynamic optimization method, but it is necessary to improve methodological approaches to a priori determination of baseline data, particularly the profit value, being calculated concerning the entire production system function period. The suggested methodological approach and corresponding algorithm provide calculation the profit sum at a cost structure of production, being manufactured by technological equipment of certain age at defined year of it use regarding to time factors and economic. Annual production volume would be planned at the highest level of possible productivity for the technological equipment, taking into account its age. The production capacity is gradually decreasing from its initial value, even taking into account the execution of prophylactic, current and thorough repairs. Consequently formula for determining of summary profit of output production manufactured by concrete equipment is evidently its function dependence of profitability level, equipment productivity and the commodity unity cost. Concerning the commodity unity cost it is expedient to take into account it dependence on the predicted level of annual inflation. Determination of equipment productivity dynamics may be proposed on the basis of using amortization approaches to basic production assets. To define indexes of obsolescence condition and production suitability of technological equipment the yearly amortization norm would be calculated. As regards to mentioned indices may be confirmed their dependence on the group of factors – technical factors

  20. Natural hazards in the Alps triggered by ski slope engineering and artificial snow production

    Science.gov (United States)

    de Jong, C.

    2012-04-01

    , vegetation-poor scree slopes in summertime. Secondly, the production of artificial snow requires increasingly large quantities of water during low flow periods and causes an exponential increase in the construction of water reservoirs and pipelines. Such reservoirs are often constructed in depressions occupied by wetlands but also on slopes, hilltops and in proglacial locations at high altitudes up to 3000m. Reservoir construction removes vegetation, soil and regolith over surface areas of up to 150 000 m2 and depths of more than 20 m. During their construction, the temporary or permanent storage of large quantities of sediment on steep slopes has lead in several cases to the production of debris flows. Each reservoir requires road construction and vehicle parking areas for heavy weight vehicle access. These are frequently subject to erosion, gullying, and small landslides. Some reservoirs are vulnerable to catastrophic drainage triggered by earthquakes, avalanches and other natural hazards typical for mountain environments since they are only sealed with plastic membranes. Thirdly, the melt of artificial snow introduced by water transfers from other catchments can cause a relatively large local surplus of water which in turn increases spring and summer flood peaks as well as sediment transport. Most steep ski runs have introduced artificial drainage canals across the ski runs to avoid concentration of surface flow and to prevent erosion. Slopes are also covered with organic soils and re-vegetated where possible. However, given the present trends of intensification of use and precipitation extremes, it is unlikely that erosion and mass movements can be prevented in the next few decades for the duration of the amortization of investments.

  1. A Tariff for Reactive Power

    Energy Technology Data Exchange (ETDEWEB)

    Kueck, John D [ORNL; Kirby, Brendan J [ORNL; Li, Fangxing [ORNL; Tufon, Christopher [Pacific Gas and Electric Company; Isemonger, Alan [California Independent System Operator

    2008-07-01

    reduce system losses, increase circuit capacity, increase reliability, and improve efficiency. Reactive power is theoretically available from any inverter-based equipment such as photovoltaic (PV) systems, fuel cells, microturbines, and adjustable-speed drives. However, the installation is usually only economical if reactive power supply is considered during the design and construction phase. In this report, we find that if the inverters of PV systems or the generators of combined heat and power (CHP) systems were designed with capability to supply dynamic reactive power, they could do this quite economically. In fact, on an annualized basis, these inverters and generators may be able to supply dynamic reactive power for about $5 or $6 per kVAR. The savings from the local supply of dynamic reactive power would be in reduced losses, increased capacity, and decreased transmission congestion. The net savings are estimated to be about $7 per kVAR on an annualized basis for a hypothetical circuit. Thus the distribution company could economically purchase a dynamic reactive power service from customers for perhaps $6/kVAR. This practice would provide for better voltage regulation in the distribution system and would provide an alternate revenue source to help amortize the cost of PV and CHP installations. As distribution and transmission systems are operated under rising levels of stress, the value of local dynamic reactive supply is expected to grow. Also, large power inverters, in the range of 500 kW to 1 MW, are expected to decrease in cost as they become mass produced. This report provides one data point which shows that the local supply of dynamic reactive power is marginally profitable at present for a hypothetical circuit. We expect that the trends of growing power flow on the existing system and mass production of inverters for distributed energy devices will make the dynamic supply of reactive power from customers an integral component of economical and reliable

  2. Economic impact of corrosion and scaling problems in geothermal energy systems

    Energy Technology Data Exchange (ETDEWEB)

    Shannon, D.W.

    1975-01-01

    Corrosion and scaling problems have a significant impact on geothermal plant economics. A power plant must amortize the capital investment over a 20-year period and achieve satisfactory operating efficiency to achieve financial success. Corrosion and scale incrustations have been encountered in all geothermal plants, and to various degrees, adversely affected plant life times and power output. Using published data this report analyzes known geothermal corrosion and scaling phenomena for significant cost impacts on plant design and operation. It has been necessary to speculate about causes and mechanisms in order to estimate impacts on conceptual geothermal plants. Silica is highly soluble in hot geothermal water and solubility decreases as water is cooled in a geothermal power plant. Calculations indicate as much as 30,000 tons/year could pass through a 100 MWe water cycle plant. The major cost impact will be on the reinjection well system where costs of 1 to 10 mills/kwhr of power produced could accrue to waste handling alone. On the other hand, steam cycle geothermal plants have a definite advantage in that significant silica problems will probably only occur in hot dry rock concepts, where steam above 250 C is produced. Calculation methods are given for estimating the required size and cost impact of a silica filtration plant and for sizing scrubbers. The choice of materials is significantly affected by the pH of the geothermal water, temperature, chloride, and H{sub s} contents. Plant concepts which attempt to handle acid waters above 180 C will be forced to use expensive corrosion resistant alloys or develop specialized materials. On the other hand, handling steam up to 500 C, and pH 9 water up to 180 C appears feasible using nominal cost steels, typical of today's geothermal plants. A number of factors affecting plant or component availability have been identified. The most significant is a corrosion fatigue problem in geothermal turbines at the Geyser

  3. Actualización del coste de las inoculaciones accidentales en el personal sanitario hospitalario Update of the cost of needlestick injuries in hospital healthcare personnel

    Directory of Open Access Journals (Sweden)

    Víctor M. Solano

    2005-02-01

    account for the main part of the cost. Methods: A cost analysis was carried out. The postexposure program was modeled on a decision tree combining probabilities (percentage of each type of source depending on positivity for the three viruses and immunization status of the health worker against hepatitis B and monetary costs (euros in 2002. Costs included salaries, laboratory, pharmacy (including postexposure prophylaxis, water, gas and electricity, cleaning, telephone, medical and office equipment, amortization and lost productivity. Results: The mean cost was 388 euros, ranging from 1,502 euros (source positive for hepatitis C and HIV to 172 euros (source negative for the three viruses. If the source was hepatitis B positive, the mean cost was 666 euros when the injured worker was not immunized and was 467 euros if the worker was immunized. Serologic tests and postexposure prophylaxis accounted for the main part of the cost. Conclusions: The high cost suggests the need for appropriate risk evaluation to avoid unnecessary follow-ups. The model used allows the cost of each potentially avoidable episode to be determined and could be used in any hospital to perform an economic evaluation of new preventive devices.

  4. Semantic similarity estimation of tasks between telecommunications business processes Estimación de la similitud semántica de tareas entre procesos de negocio de telecomunicaciones

    Directory of Open Access Journals (Sweden)

    Leandro Ordóñez Ante

    2012-06-01

    Full Text Available As a measure to improve competitiveness in the telecommunications market, currently companies in the sector create new value added services, in order to extend its services portfolio and to ensure either the retention of its customers or increase the number of its subscribers. These new services must rely on business processes defined by the Telecommunications Service Provider, which arecomposed of operation, management, maintenance and support tasks. Generally, Telco Architects reuse those tasks in order to optimize enterprise resourceand to ensure prompt return on investment, amortizing over the shortest possible time the outgoings due to creation and deployment of the new service.The reuse of Telco tasks involves constraints regarding the speed in selection, since usually, there are hundreds of tasks, and it requires the intervention of technical staff to carry out the recovery operations, based on their subjective interpretation of the business process to be implemented. There exist different approaches to automate the resources selection, generally focused on the semantic matching of concepts that describe their access interfaces (inputs and outputs; however, is shown that the application of these techniques omits relevant information contained in other attributes, such as identifiers. For this reason, this paper proposes a mechanism to determine the semantic similarityof tasks that make up telecommunications business processes, considering two perspectives: the inference on the tasks functionality specified in identifiers,and coverage analysis of inputs and outputs.Como una medida para mejorar la competitividad en el mercado de las telecomunicaciones, actualmente las empresas del sector crean nuevos servicios de valor agregado, con el fin de ampliar su portafolio de servicios y garantizar bien sea la permanencia de sus clientes o ampliar el número de suscriptores. Estos nuevos servicios deben estar soportados en los procesos de

  5. Profitability and efficiency of Italian utilities: cluster analysis of financial statement ratios

    International Nuclear Information System (INIS)

    The last ten years have witnessed conspicuous changes in European and Italian regulation of public utility services and in the strategies of the major players in these fields. In response to these changes Italian utilities have made a variety of choices regarding size, presence in more or less capital-intensive stages of different value chains, and diversification. These choices have been implemented both through internal growth and by means of mergers and acquisitions. In this context it is interesting to try to establish whether there is a nexus between these choices and the performance of Italian utilities in terms of profitability and efficiency. Therefore statistical multivariate analysis techniques (cluster analysis and factor analysis) have been applied to several ratios obtained from the 2005 financial statement of 34 utilities. First, a hierarchical cluster analysis method has been applied to financial statement data in order to identify homogeneous groups based on several indicators of the incidence of costs (external costs, personnel costs, depreciation and amortization), profitability (return on sales, return on assets, return on equity) and efficiency (in the utilization of personnel, of total assets, of property, plant and equipment). Five clusters have been found. Then the clusters have been characterized in terms of the aforementioned indicators, the presence in different stages of the energy value chains (electricity and gas) and other descriptive variables (such as turnover, number of employees, assets, percentage of property, plant and equipment on total assets, sales revenues from electricity, gas, water supply and sanitation, waste collection and treatment and other services). In a second round cluster analysis has been preceded by factor analysis, in order to find a smaller set of variables. This procedure has revealed three not directly observable factors that can be interpreted as follows: i) efficiency in ordinary and financial management

  6. The real cost of desalted water and how to reduce it further

    International Nuclear Information System (INIS)

    Freshwater scarcity on a worldwide level is now a burning problem, widely discussed in media inter-views and in major newspapers. In this context, the majority of the media are underlining the importance of seawater desalination as an attractive and logical alternative source to fight the freshwater scarcity. Unfortunately the majority of all these discussions are providing a totally wrong picture of the real cost of freshwater production from seawater. Figures for desalted water costs from below 0.25 Euro/m3 to over 0.6 Euro/m3 for large-scale realisation are frequently quoted. In some media, however, the costs given for desalted water production are too prohibitive for large-scale applications. Many so-called experts are enhancing the confusion with incorrect or in incomplete statements. Even simple considerations, such as water cost ex desalination plant vs. water cost at consumer tap, are neglected. Yet another neglected point is that freshwater of any kind is either highly subsidized or overpriced to finance costs which are not water-related costs. Even in the EU Commission the real cost of seawater desalination is sometimes incorrectly perceived. In principle, the calculation of specific freshwater cost is simple and based on a few clear parameters such as investment cost for a given desalting capacity, energy cost, cost for distribution, amortization period and concept, financing cost, inflation rate, operation and maintenance cost and, last but not least, plant availability and lifetime. A typical example to illustrate the reigning confusion is the primary energy cost. Today, the barrel of crude oil costs in the world market approximately 70 US dollars or more. However, many tenders or BOT projects compare the water and energy cost on a 5 US dollars/barrel level. With this energy cost level and other unrealistic conditions even old-fashioned, low-GOR MSF plant can produce freshwater for a nominal cost of 0.60 Euro/m3. With today's world-market prices for

  7. Dry storage technologies: keys to choosing among metal casks, concrete shielded steel canister modules and vaults

    International Nuclear Information System (INIS)

    The current international trend towards expanding Spent Fuel Interim Dry Storage capabilities goes with an improvement of the performance of the proposed systems which have to accommodate Spent fuel Assemblies characterized by ever increasing burn-up, fissile isotopes contents, thermal releases, and total inventory. Due to heterogeneous worldwide reactor pools and specific local constraints the proposed solutions have also to cope with a wide fuel design variety. Moreover, the Spent fuel Assemblies stored temporarily for cooling may have to be transported either to reprocessing facilities or to interim storage facilities before direct disposal; it is the reason why the retrievability, including or not transportability of the proposed systems, is often specified by the Utilities for the design of their Storage systems and sometimes by law. This paper shows on examples developed within companies of AREVA Group the key parameters and elements that can direct toward the selection of a technology in a user specific context. Some of the constraints are ability to dry store at once a large number of spent fuel assemblies, readily available, on a given site. No urgent need for further move of the fuel is foreseen. Then clearly a Vault Type Storage system developed and implemented by SGN is an excellent solution: It combines passive safety with immediate large capacity, which allows quick amortization of fuel receiving equipment. In addition the versatile storage position can easily accept in the same facility different fuel types, and also intermediate and High Level Waste. This is the reason why a vault system is often a preferred solution for a long-term dry interim centralized storage, for a multiplicity of spent fuel. It can be also a choice solution when the ISFSI stands on a site that is dedicated permanently to many different nuclear activities.In most cases, the producers of spent fuel require a large capacity that is cumulated over many years, each reload at a

  8. A quantitative approach to nonlinear IC process design rule scaling

    Science.gov (United States)

    Gold, Spencer Montgomery

    exploring a large design space, including the ability to adjust the transistors within the six-transistor memory cell. It produces power-delay curves that are combined with SRAM area measurements to provide the power, delay, and area data required for a cost/benefit analysis. A 0.5 m m CGaAs process is analyzed to demonstrate the methodology. A cost/benefit analysis of the design rules shows that the first scaling step should include a reduction of at least four rules: minimum transistor width, source/drain ohmic width, ohmic contact width, and active overlap of contact. The proportion by which these rules should be reduced depends on the number of wafers over which the scaling costs are amortized, and ranges from 20 to 40%. A similar analysis of the effect of transistor threshold voltage reduction clearly showed diminishing cost/benefit and cost/delay returns for an embedded SRAM.

  9. Power uprating of nuclear power plants - Solutions, experience and economical aspects

    International Nuclear Information System (INIS)

    heat balance (thermal efficiency); Increase effectiveness of steam generators; Reduce self consumption. Both groups require the following necessary preconditions in the frame of I and C: sufficient preciseness of measurements; sufficient measurement ranges; sufficient possibilities for adaptation of Reactor Protection System, limitation and control systems. Depending on the individual conditions of each plant a tailor made optimized concept according to the customers needs for power increase can be developed. For taking decision about power output increase the following aspects have to be assessed: max. possible gain by optimization/modification of the conventional island; max. possible gain by core power increase (new core configuration) with respect to the following criteria: time for planning, engineering, licensing, fabrication, commissioning; costs for planning, engineering, licensing, fabrication, commissioning; possible schemes for completion (turnkey, consortium, single orders with coordination by the utility etc.); amortization time (with respect to rest life time and energy prices). It is possible to gain the power increase by core measures only or by 'green megawatt' only, but in most of cases the combination of both leads to maximum electrical power output. However, a carefully check of economics is necessary. By this method the combination of measures realizing the best benefit at the current energy market conditions will become apparent. (author)

  10. Battery Electric Vehicle (BEV or Range Extended Electric Vehicle (REEV? —Deciding Between Different Alternative Drives Based on Measured Individual Operational Profiles Véhicule électrique à batteries (BEV ou véhicule électrique à prolongateur d’autonomie (REEV ? — Choisir entre différents entraînements alternatifs sur la base de profils opérationnels individuels mesurés

    Directory of Open Access Journals (Sweden)

    Marker S.

    2013-05-01

    Full Text Available In recent years, a large number of concepts for drive train electrification and a corresponding broad variety of available drive train configurations were presented to the public. They all have their pros and cons for the customer. This paper discusses a tool enabling the customer to select the drive train which is best suited to his individual purposes. The presented approach focuses on BEV and REEV and is characterized by a three-step procedure: the customer’s individual driving behaviour is measured: individualized driving cycles and operational habits including the daily kilometrage are derived; numerical models of the alternative drive train concepts are run to simulate the energy consumption by applying these individualized cycles. The study reveals that battery sizing is the most important component. It would be more efficient to use a REEV with a smaller battery instead of a BEV: at a given range of 50 km the BEV covers 50% of the kilometers (corresponding to 90% of all daily distances while the REEV covers 100% of all daily distances, out of it 70% on electric driving. This leads to less CO2 emission compared to the combined use of BEV and conventional cars. The REEV with the smallest battery is amortized first referred to conventional cars. The influence of the individual usage pattern can be translated to operational costs. The REEV urban driver covers 85% by electric driving and has thus lower operational costs than the REEV inter-urban driver with 64% electric driving. Récemment, un grand nombre de concepts d’électrification des groupes motopropulseurs et une large variété correspondante de configurations disponibles ont été présentés au public. Tous possèdent des avantages et des inconvénients pour le client. Cet article traite d’un outil permettant au client de sélectionner le groupe motopropulseur le plus adapté à ses besoins individuels. L’approche présentée se focalise sur les véhicules BEV (Battery

  11. Aging management review for license renewal and plant life management

    International Nuclear Information System (INIS)

    Full text: United States nuclear power plants are initially licensed for a period of 40-years. The 40-year term, which was established by the Atomic Energy Commission in the 1950s, is believed to be based on engineering judgement and is consistent with the typical amortization schedule for purchasing fossil power plants. Under 10 CFR Part 54, the license renewal rule, additional terms of 20-years may be obtained through the preparation of a license renewal application that must be reviewed and approved by the Nuclear Regulatory Commission (NRC). The license renewal rule requires that applicants perform ageing management reviews on passive long-lived structures and components to demonstrate that ageing will be managed during the period of extended operation (i.e., additional 20 years of operation). ageing of active components, which are excluded from 10 CFR Part 54, is accomplished through the Maintenance Rule, 10 CFR Part 65, using performance-based monitoring. The license renewal rule, 10 CFR Part 54, was initially published in 1991. After significant interaction with the nuclear industry from 1991 through 1994, the NRC revised the rule in 1995 to focus on passive long-lived structures and components. In 1998, the first two applications for license renewal were submitted to the NRC by Baltimore Gas and Electric for the two-unit Calvert Cliffs nuclear power plant and by Duke Energy for the three-unit Oconee nuclear power plant. In March 2000, the NRC approved the application for the two-unit Calvert Cliffs nuclear power plant for an additional 20 years. Two months later, the NRC approved the renewal of the operating licenses for the three-unit Oconee nuclear station. The NRC completed these reviews in a timely, predictable, and stable manner. As of February 2002, the NRC has approved renewal of operating licenses for eight nuclear units and has applications under review for 15 more units. Twelve additional companies have notified the NRC of their intention to seek

  12. Environmentally Benign Stab Detonators

    Energy Technology Data Exchange (ETDEWEB)

    Gash, A E

    2006-07-07

    implementation of energetic sol-gel coated metallic multilayers, as new small IIDs will result in dramatically reduced environmental risks and improved worker and user safety risks without any sacrifice in the performance of the device. The proposed effort is designed to field an IID that is free of toxic (e.g., tetrazene) and heavy metal constituents (e.g., lead styphnate, lead azide, barium nitrate, and antimony sulfides) present in the NOL-130 initiating mixture and in the lead azide transfer charge of current stab detonators. The preferred materials for this project are nanocomposites consisting of thin foils of metallic multilayers, composed of nanometer thick regions of different metals, coated with a sol-gel derived energetic material. The favored metals for the multilayers will be main-group and early transition metals such as, but not limited to, boron, aluminum, silicon, titanium, zirconium, and nickel. Candidate sol-gel energetic materials include iron (III) oxide/aluminum nanocomposites. It should be noted that more traditional materials than sol-gel might also be used with the flash metals. The metallic multilayers undergo an exothermic transition to a more stable intermetallic alloy with the appropriate mechanical or thermal stimulus. This exothermic transition has sufficient output energy to initiate the more energy dense sol-gel energetic material, or other candidate materials. All of the proposed initiation mix materials and their reaction by products have low toxicity, are safe to handle and dispose of, and provide much less environmental and health concerns than the current composition. We anticipate that the technology and materials proposed here will be produced successfully in production scale with very competitive costs with existing IIDs, when amortized over the production lifetime. The sol-gel process is well known and used extensively in industry for coatings applications. All of the proposed feedstock components are mass-produced and have relatively

  13. Present status of reactor physics in the United States and Japan-III. 2. Nuclear Fuel Management Optimization Capabilities

    International Nuclear Information System (INIS)

    approach is that many histories, i.e., combinations of decision variables, must be evaluated, which implies that many core physics calculations are required to determine the family of near-optimum decisions. To reduce computer execution time, highly efficient, core physics models with only the fidelity required for the assigned task are utilized. Ideally, one would like to utilize the same core physics models for all nuclear problems for consistency and ease of usage, which may someday occur with increases in computational power and advances in computational reactor physics. In considering core physics models, a unique aspect for nuclear fuel management optimization applications is that many repetitive calculations need to be completed during the optimization search. This implies that considerable overhead can be tolerated to reduce the computational time per history since the overhead will be amortized over many histories. This feature can imply the employment of different solution approaches than normally utilized. How various suboptimum problems integrate in an attempt to address the global optimization problem is now explained. The out-of-core optimization OCEON-P code has a number of decision variables, but the only decision that carries-forward in the reload design process is the cycling scheme, i.e., batch sizes in each cycle of the planning horizon. Note that OCEON-P is the only optimization code within the suite that truly does multicycle optimization and so can meaningfully evaluate and minimize levelized fuel cycle cost. The FORMOSA-L code optimizes the lattice, normally constrained to follow a specified reactivity versus burnup. This constraint provides the linkage to the core-wide analysis but is problematic to obtain. There currently does not exist within the suite of codes one that addresses the suboptimum problem of bundle design, which other researchers have addressed to a limited extent. With our current capabilities, a number of different bundle designs

  14. Country nuclear power profiles. 2001 ed

    International Nuclear Information System (INIS)

    this publication is self-standing and contains information officially provided by the respective national authorities. It is planned to update the publication biannually and to expand its scope of coverage. In the past 20 years, new safety goals and requirements have generally been established for nuclear power plants, with little clear consideration of economic costs and benefits, or of alternative and perhaps more cost effective ways of achieving desired safety goals. This approach was encouraged by the fact that most nuclear plants operated in monopoly markets where costs were not necessarily a primary concern. But times and markets have changed, and regulatory approaches must also change, to permit a clear definition of when a plant is safe enough, and some degree of flexibility in achieving these goals. Of course, arguing for some consideration of economic consequences, for financial analysis of proposed safety requirements, and for background analysis of costs and benefits in the safety field does not in any way constitute a judgment about what is appropriate in terms of safety. There is also a need for the application of financial analysis and liability management for decommissioning and waste disposal, particularly in the face of increasingly stringent regulatory and political requirements. Economic common sense, efficient cost management, a degree of flexibility in meeting standards and an appreciation of the costs of uncertainty and of political and regulatory change must all be cultivated. Nuclear energy - worldwide - is able and ready to compete with other energy sources in an open, deregulated electricity market. Existing nuclear power plants are extremely well positioned to compete in deregulated markets, on the basis of their largely amortized capital costs and relatively low variable costs. Nuclear power offers considerable environmental advantages compared to alternative mainstream energy sources, and is the only energy source that has already

  15. Energy efficiency and climate efficiency of biogas plants with processing and supply of biogas utilizing silage maize. Investigations at the biogas plant of HSE AG in Darmstadt-Wixhausen; Energie- und Klimaeffizienz von Biogasanlagen mit Biogasaufbereitung und -einspeisung unter Nutzung von Silomais. Untersuchungen am Beispiel der Biogasanlage der HSE AG in Darmstadt-Wixhausen

    Energy Technology Data Exchange (ETDEWEB)

    Hundt, Baerbel

    2010-07-12

    After the introduction of the German Renewable Energies Act (EEG), a real boom in the biogas sector in Germany took place. As most biogas plants have, until now, been an integrated part of a farm, the biogas produced is converted directly on site. This often leads to an insufficient use of the heat produced due to the isolated location of farms. However, if the biogas is upgraded, fed into a nearby natural gas grid and transported to a location with an existing heat sink, the heat produced can be used in an optimal way. Using the example of the biogas plant in Darmstadt-Wixhausen, the present study analyses how energy and climate efficient biogas plants are, which factors have the greatest influence on the results of energy and greenhouse-gas balances and finally how uncertain the results of life cycle assessments can be. As a result of its sophisticated heat utilization concept, the Darmstadt-Wixhausen biogas plant comes off very well from the point of view of the energy balance. The net energy gain is 4.5, the specific cumulative energy demand amounts to 1.68 MJ/MJ{sub end} {sub energie} and the energetic amortization time is 4.46 years. Regarding the greenhouse gas balance, this plant comes off rather badly due to greenhouse gas savings of only 46.8 % and due to specific greenhouse gas emissions of 72.51 g CO{sub 2eq}/MJ{sub end} {sub energie}, which range in scales similar to those of natural gas fired block heat and power plants. Amongst the most sensitive parameters related to the energy balance is the electricity consumed by the plant itself, especially the electricity demand of the upgrading technology, the silage losses and the methane yield of the used substrate. The greenhouse gas balance is additionally strongly influenced by the parameters ''methane losses'', ''nitrous oxide-emissions'' and ''grassland ploughing''. If the methane losses are reduced to a minimum by closing the digistate storage

  16. BAELO CLAUDIA Y POLLENTIA: NUEVAS EVIDENCIAS SOBRE LAS FLUCTUACIONES ECONÓMICAS EN LA HISPANIA ROMANA DE LOS SIGLOS I-II D. C. (Baelo Claudia and Pollentia: new evidence on the economic fluctuations in Roman Spain during the first and second centuries AD

    Directory of Open Access Journals (Sweden)

    Pascual Izquierdo-Egea

    2012-06-01

    siglo II por lo menos. En cuanto a la economía monetaria, se han aislado eventos tan singulares como la revalorización de la segunda mitad del siglo I d. C. en Pollentia, documentada anteriormente en Emporiae, o la devaluación en tiempos de Cómodo evidenciada en la Pollentia de la segunda mitad del siglo II de nuestra era. ENGLISH: The chronological review of the southeast necropolis from Baelo Claudia (Bolonia-Tarifa, Cadiz and the Can Fanals cemetery in Pollentia (Alcudia, Majorca, has expanded the understanding of economic fluctuations in Roman Spain during the first and second centuries AD, and of social changes associated with them. A further confirmation of the impact of Tiberius’ crisis has been obtained from the mortuary record of Baelo Claudia and Pollentia, previously detected in Emporiae (Ampurias, Gerona. The prosperity of Claudius’ reign is more apparent in Baelo Claudia than in Emporiae. Coincidence in economic evolution breaks throughout the second half of the first century AD, in particular during the period between Nero and the early Flavians. Then, compared with a decadent Ampurias, a thriving Pollentia follows in the footsteps of an opulent Baelo showing its greatest prosperity. However, these three cities of Roman Spain maintained a common bond based on the display of maximum social complexity during that period. There is always a direct proportion between the economic accumulation amortized in grave goods and the differentiation between individuals, except for two cases. One, already known, refers to the Ampurias of the second half of the first century AD, where the impoverishment that characterizes this period is associated with a increase of social distance. The other is the strange phenomenon documented in Pollentia during the second century AD. Here, funerary expenditure continues growing but social differentiation falls along the first half until abruptly descending in the second half of this century. At this point, the most important

  17. Doprinos modeliranju pneumatskog poluaktivnog upravljanja sistema oslanjanja vozila / Contribution to the modeling of a pneumatic semi-active control of vehicle suspension / Вклад в моделирование устройства управления пневматической полуактивной подвеской транспортного средства

    Directory of Open Access Journals (Sweden)

    Nabil S. Khettou

    2015-10-01

    раметрами. Результаты моделирования показывают, что на динамические характеристики системы влияют следующие факторы: давление в пневмокамере, диаметр клапана, коэффициент затухания и механическая жесткость пружины. Метод управления системой полуактивной подвески заключается в переменном диаметре клапана с использованием двухпозиционного переключателя, с учетом скорости смешения подрессоренных масс иотносительной скорости края пневмокамеры. Полученные результаты показывают, что примененные способ управления и конфигурация подвески обеспечивают снижение амплитуды колебаний подвески и равновесное положение системы. / U radu je prikazano modeliranje poluaktivnog pneumatskog sistema elastičnog oslanjanja korišćenjem četvrtinskog modela vozila. Korišćen je konvencionalni model oslanjanja (ovešena masa – masaopruga-amortizer, u kombinaciji sa vazdušnom oprugom. Dinamičke jednačine pneumatskog elastičnog elementa izvedene su na osnovu zakona termodinamike. Simulacioni model razvijen je korišćenjem programskog paketa MATLAB. U modelu su date prenosne funkcije vertikalnih pomeranja ovešene mase sa promenlјivim parametrima. Rezultati simulacije pokazuju da na dinamičko ponašanje sistema utiču pritisak u vazdušnom jastuku, prečnik ventila, koeficijent prigušenja i mehanička krutost opruge. Metodologija poluaktivnog upravlјanja sistemom oslanjanja zasniva se na kontroli prečnika ventila korišćenjem dva stanja jednog on-off prekidača, na