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. 47 CFR 32.6563 - Amortization expense-tangible.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Amortization expense-tangible. 32.6563 Section... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6563 Amortization expense—tangible. This account shall include only the amortization of costs included in...

  4. 47 CFR 32.6565 - Amortization expense-other.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Amortization expense-other. 32.6565 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6565 Amortization expense—other. (a) This account shall include only the amortization of costs included in...

  5. 47 CFR 32.6564 - Amortization expense-intangible.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Amortization expense-intangible. 32.6564... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6564 Amortization expense—intangible. This account shall include the amortization of costs included in Account...

  6. 38 CFR 36.4310 - Amortization.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Amortization. 36.4310 Section 36.4310 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) LOAN... occur annually on each of the first five annual anniversary dates of the first loan installment due...

  7. A Hidden Case of Negative Amortization.

    Science.gov (United States)

    Waits, Bert K.; Demana, Franklin

    1990-01-01

    The rule of 78 is used by banks and loan companies to compute the amounts due when installment loans are paid early. Describes an unexpected case of negative amortization when the rule is applied. Presents an actual problem and discusses the case. (YP)

  8. CONCEPTUAL NUANCES OF AMORTIZATION PROCESS TERMINOLOGY

    Directory of Open Access Journals (Sweden)

    Marioara Avram

    2016-12-01

    Full Text Available Often, both in literature and practice in economics, it is found that a number of terms related to the amortization process, such as wear, depreciation, physical lifetime, economic lifetime, useful lifetime, normal operation lifetime are used a manner that distorts their content and, therefore, affect the quality of information provided through them. In this article we intend to give opinion to contribute to clarifying the meaning of the terms mentioned, including the relationships between them, in order to provide a more rigorous conceptual base regarding the professional reasoning applicable to amortization. Given that this topic is a focal point of the spheres of interest of several categories of specialists, we will expose our work by comparing the national tax accounting regulations and, international accounting standards and international valuation standards.

  9. 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...

  10. 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...

  11. 47 CFR 32.3000 - Instructions for balance sheet accounts-Depreciation and amortization.

    Science.gov (United States)

    2010-10-01

    ...-Depreciation and amortization. 32.3000 Section 32.3000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION... for Balance Sheet Accounts § 32.3000 Instructions for balance sheet accounts—Depreciation and amortization. (a) Depreciation and Amortization Subsidiary Records: (1) Subsidiary record categories shall...

  12. 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...

  13. 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...

  14. 26 CFR 1.803-6 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-6 Amortization of premium... company. A life insurance company which adjusts amortization of premium or accrual of discount with... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of...

  15. 47 CFR 32.3410 - Accumulated amortization-capitalized leases.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated amortization-capitalized leases. 32... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.3410 Accumulated amortization—capitalized leases. (a) This account shall include...

  16. 47 CFR 32.3400 - Accumulated amortization-tangible.

    Science.gov (United States)

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.3400 Accumulated amortization—tangible. (a) This account shall be used by Class B companies and shall... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated amortization-tangible....

  17. 7 CFR 1714.58 - Amortization of principal.

    Science.gov (United States)

    2010-01-01

    ... up to 2 years from the date of the advance if the Administrator determines that failure to authorize... funds advanced during the first 2 years after the date of the note shall begin no later than 2 years from the date of the note. Except as set forth in paragraph (a)(2) of this section, amortization...

  18. 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......, our basic scheme has amortised concrete efficiency comparable with previous protocols in the Random Oracle Model even though it is constructed in the plain model....

  19. DEPRECIATION AND AMORTIZATION OF FIXED ASSETS IN FISCAL INSTITUTIONS AND COMMERCIAL ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Yu. T. Trush

    2009-11-01

    Full Text Available The comparison of methods of extra charge of wear of the fixed assets in budgetary establishments and their amortization in business enterprises is conducted. The procedure of choice of amortization method for an object of the fixed assets in business enterprises is grounded.

  20. 13 CFR 107.845 - Maximum rate of amortization on Loans and Debt Securities.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Maximum rate of amortization on... ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by Licensees Structuring... rate of amortization on Loans and Debt Securities. The principal of any Loan (or the loan portion...

  1. 26 CFR 1.822-3 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... held by a mutual insurance company subject to the tax imposed by section 821. Such amortization and... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of discount... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and...

  2. Amortization as source of capital investments in Belarus: historiography, theoretical and practical aspects

    Directory of Open Access Journals (Sweden)

    S.L. Korotayev

    2016-12-01

    Full Text Available The article focuses on the historiography of defining amortization as the source of further reproduction and creation due to the amortization of sinking funds, used by economic entities for future capital investments. Acting as the source of capital investments, sinking funds were established during the socialist era, as well as in the post-Soviet period, that is before the beginning of the 21st century. However, starting from 2010, economic entities no longer have been creating sinking funds on the balance sheet and outside it, that corresponds to the international practice, in particular the rules and principles of International Financial Reporting Standards. The author proves that the amortization, recoverable in the price of goods (works, services, is the reimbursement of the past, not future expenditures. Accordingly, the sinking funds, as the source of future investments, cannot be made at the expenses of amortization charges. At the same time, the author analyzes the possible consequences of the legal right of enterprises to unchanged amortization installments in the reporting period with the extension of the life of depreciable fixed assets for the period when no amortization charges were calculated.

  3. 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...

  4. 26 CFR 1.412(b)-2 - Amortization of experience gains in connection with certain group deferred annuity contracts.

    Science.gov (United States)

    2010-04-01

    ..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(b)-2 Amortization of experience gains in connection with... contract, (2) The annual single premium required under the contract for the purchase of the benefits... necessary to pay in equal annual installments, over the appropriate amortization period, an amount equal...

  5. 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.

  6. 26 CFR 1.822-7 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... Life Insurance Company Income Tax Act of 1959 (73 Stat. 133), and shall be determined in accordance... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain... held by a mutual insurance company subject to the tax imposed by section 821. Such amortization...

  7. 18 CFR 367.4050 - Account 405, Amortization of other property.

    Science.gov (United States)

    2010-04-01

    ..., Amortization of other property. 367.4050 Section 367.4050 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT...

  8. 18 CFR 367.4290 - Account 429, Amortization of premium on debt-Credit.

    Science.gov (United States)

    2010-04-01

    ..., Amortization of premium on debt-Credit. 367.4290 Section 367.4290 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,...

  9. 47 CFR 36.505 - Accumulated amortization-Tangible-Account 3400 (Class B Telephone Companies); Accumulated...

    Science.gov (United States)

    2010-10-01

    ... (Class B Telephone Companies); Accumulated amortization-Capital Leases-Account 3410 (Class A Telephone... and Deferrals § 36.505 Accumulated amortization—Tangible—Account 3400 (Class B Telephone Companies); Accumulated amortization—Capital Leases—Account 3410 (Class A Telephone Companies). (a) Amounts in...

  10. 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,...

  11. 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...

  12. 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

    over K with v inputs, in the following sense: given committed values xi,j and zi, with i = 1,…,l and j = 1,…,v, the prover shows that D(xi,1,…,xi,v) = zi for i = 1,…,l. The interesting property is that the amortized complexity of verifying one circuit only depends on the multiplicative depth...... of the circuit and not the size. So for circuits with small multiplicative depth, the amortized cost can be asymptotically smaller than the number of multiplications in D. Finally we look at commitments to integers, and we show how to implement information theoretically secure homomorphic commitments to integer...... values, based on preprocessing. After preprocessing, they require only a constant number of multiplications per commitment. We also show a variant of our basic protocol, which can verify l integer multiplications with low amortized complexity. This protocol also works for standard computationally secure...

  13. Fully De-Amortized Cuckoo Hashing for Cache-Oblivious Dictionaries and Multimaps

    CERN Document Server

    Goodrich, Michael T; Mitzenmacher, Michael; Thaler, Justin

    2011-01-01

    A dictionary (or map) is a key-value store that requires all keys be unique, and a multimap is a key-value store that allows for multiple values to be associated with the same key. We design hashing-based indexing schemes for dictionaries and multimaps that achieve worst-case optimal performance for lookups and updates, with a small or negligible probability the data structure will require a rehash operation, depending on whether we are working in the the external-memory (I/O) model or one of the well-known versions of the Random Access Machine (RAM) model. One of the main features of our constructions is that they are \\emph{fully de-amortized}, meaning that their performance bounds hold without one having to tune their constructions with certain performance parameters, such as the constant factors in the exponents of failure probabilities or, in the case of the external-memory model, the size of blocks or cache lines and the size of internal memory (i.e., our external-memory algorithms are cache oblivious). ...

  14. The use of"T"account in the amortization of premium and discount--Taking the held-to-maturity investment and bonds payable as an example%“T”形账户在溢折价摊销中的运用分析--以持有至到期投资和应付债券为例

    Institute of Scientific and Technical Information of China (English)

    颜金花

    2013-01-01

      In this paper, based on the actual interest rate method and amortised cost, using the held-to-maturity investment and bonds payable for example, together with the use of"T"account in the amortization of premium and discount, in order to understand the premium and discount, reflecting the amortization of premium and discount.%  本文在介绍实际利率法和摊余成本的基础上,以持有至到期投资和应付债券为例,结合实际例题对“T”形账户在溢折价摊销中的运用进行分析,以期更深入的理解溢折价,更直观的反映溢折价的摊销过程。

  15. 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.

  16. Study on Third Party Joint Distribution and Cost Amortization in Farmer-supermarket Docking%基于“农超对接”的第三方共同配送模式及成本分摊问题研究

    Institute of Scientific and Technical Information of China (English)

    王晶; 贾琪; 杨浩雄

    2013-01-01

    提出了基于“农超对接”的第三方共同配送模式,然后考虑两家连锁超市实行第三方共同配送的成本降低问题,并将成本降低额视为配送收益,通过Rubinstein讨价还价模型对配送收益进行了有效分配,间接地解决了共同配送的成本分摊问题.通过示例分析,第三方共同配送模式可以在很大程度上降低“农超对接”的配送成本,最后对配送成本进行了分摊,验证了这种成本分摊方法的有效性和可行性.%In this paper,we proposed the third party joint distribution mode in farmer-supermarket docking,then considered the cost reduction of two chain supermarkets practicing third party joint distribution and taking the reduced cost as distribution benefit and used the Rubinstein bargain model to allocated effectively the overall distribution benefit,thus indirectly solving the cost amortization problem in joint distribution.At the end,through a case demonstration,we showed that the joint distribution model could reduce the distribution cost in farmer-supermarket docking to a great extent and that the cost amortization mothed was feasible and effective.

  17. 26 CFR 1.171-2 - Amortization of bond premium.

    Science.gov (United States)

    2010-04-01

    ... year. A uses the cash receipts and disbursements method of accounting, and A decides to use annual... payments of interest of $9,000, payable on January 15 of each year. C uses the cash receipts...

  18. On the Amortized Complexity of Zero-Knowledge Protocols

    DEFF Research Database (Denmark)

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

    2014-01-01

    We propose a general technique that allows improving the complexity of zero-knowledge protocols for a large class of problems where previously the best known solution was a simple cut-and-choose style protocol, i.e., where the size of a proof for problem instance x and error probability 2−n was O...

  19. 26 CFR 1.197-2 - Amortization of goodwill and certain other intangibles.

    Science.gov (United States)

    2010-04-01

    ... section), an investment management contract, or other relationship with customers involving the future... contractual or other relationships in the ordinary course of business with customers. Thus, the amount paid or...), (c), and (e) of this section provide rules and definitions for determining whether property is...

  20. Amortized deduction as a source of the real financing of industrial modernization

    Directory of Open Access Journals (Sweden)

    Sergey Ivanovich Tatynov

    2011-06-01

    Full Text Available In the process of creating a new concept of the financial mechanism, it is important, in our opinion, to construct a mechanism for depreciation of fixed assets of enterprises, adequate to the goals of the national economy modernization. It seems appropriate to establish a depreciation model which will allow the state to conduct depreciation policy differentiated by branches of the national economy and on specific territories. In addition, depreciation deductibles must be real, that means, they should be accumulated on the accounts and not just be tax exemptions. There are expressions of the Russian economists, that it is possible to ensure the realization of revenues depreciation on special accounts under threat of possible penalties. The solution of this problem, it seems, can be achieved through mandatory enrollment of depreciation amounts into the escrow bank accounts without withdrawing the funds before the expiration of the depreciation period of fixed assets of the owners. The yield on bank deposits in the Russian market, as a rule, does not exceed the Central Bank refinancing rate. Keeping money in the long term on such conditions is not economically feasible - a negative return on these investments is guaranteed, but if the federal government has helped to ensure a nominal rate of return of deposits to 10% (in a given period of time at the expense of its resources, then our proposal could have lost the character of economic voluntarism. If all accrued depreciation (2 348 641 million rubles will be placed on deposit accounts and the credit system of the Russian Federation will provide holders an annual yield of 10% (at the rate of inflation 8.8%, the annual subsidy amount will be 28 183.7 million rubles. In this case, the credit system receives a resource for the issuance of long-term loans. Taking into account the banking margin of 2%, the annual interest on long-term loans could amount (in terms of the current time 10-12% of annual yield.

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

    Directory of Open Access Journals (Sweden)

    Olga I. Makhovskaya

    2016-01-01

    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. 

  2. 26 CFR 1.822-10 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... companies by section 818(b)(1), as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain... premium required in the computation of taxable investment income by a company subject to the tax...

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

    CERN Document Server

    Chattopadhyay, Ishanu; 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 $\

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

    DEFF Research Database (Denmark)

    Damgård, Ivan Bjerre; López-Alt, Adriana

    2012-01-01

    of the message and randomness that an honest prover chooses and the size of which an accepting verifier is convinced. Our constructions use the “MPC-in-the-head” technique of Ishai et al. (STOC 2007). At the heart of our constructions is a protocol for proving that a value is bounded by some publicly known bound...

  5. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1110..., Loss on disposition of property (§ 367.4212), as appropriate. (d) For general ledger and balance sheet... Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS...

  6. 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...

  7. 26 CFR 1.1016-3 - Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February...

    Science.gov (United States)

    2010-04-01

    ..., adjustments to basis of the property for depreciation allowable shall be determined by using the straight-line method of depreciation. (See § 1.1016-4 for adjustments in the case of persons exempt from income... in 1954 on which he properly computed his depreciation deduction under the method described...

  8. 26 CFR 1.188-1 - Amortization of certain expenditures for qualified on-the-job training and child care facilities.

    Science.gov (United States)

    2010-04-01

    ... life and salvage value authorized under section 167 for the property as of the termination date. (5... contained in Part 71 of Title 45 of the Code of Federal Regulations, relating to Federal Interagency...

  9. 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...

  10. 78 FR 79450 - Information Collection Being Reviewed by the Federal Communications Commission Under Delegated...

    Science.gov (United States)

    2013-12-30

    ... of Accounts for Telecommunications Companies. Form Number: N/A. Type of Review: Extension of a..., Amortization expense-tangible; Account 6564, Amortization expense-intangible; and Account 6565,...

  11. 76 FR 29147 - Federal Home Loan Bank Investments

    Science.gov (United States)

    2011-05-20

    ... be based on amortized historical cost for held-to-maturity (HTM) and available-for-sale (AFS.... 1267.3(c), the value of a Bank's MBS and ABS shall be calculated based on amortized historical costs... amortized historical cost for the HTM and AFS securities would generally be calculated as the sum of...

  12. 75 FR 69443 - Notice of Public Information Collection(s) Being Reviewed by the Federal Communications...

    Science.gov (United States)

    2010-11-12

    ... Telecommunications Companies. Form No.: N/A. Type of Review: Extension of a currently approved collection... use; Account 6563, Amortization expense--tangible; Account 6564, Amortization expense--intangible; and ] Account 6565, Amortization expense--other. These accounting changes are mandatory only for Class...

  13. 基于新《公司法》无形资产融资条件下的会计摊销方法%The Amortization Method of Intangible Assets in Corporate Financing Based New Company Law

    Institute of Scientific and Technical Information of China (English)

    李政大; 王铁山

    2006-01-01

    无形资产在企业融资中发挥着越来越重要的作用,新修订的《公司法》与原《公司法》相比,对无形资产在企业设立时允许的出资比例有了较大提高,原会计制度对无形资产摊销方法的规定显然已不太适用.本文从无形资产的实际性质和无形资产融资在企业资产结构中比例增加的角度出发,结合国外会计制度对无形资产摊销的规定,阐述了无形资产加速摊销的必要性,并对无形资产摊销提出了相应的建议.

  14. Postupy plánování investic a odpisů ve finančním plánu

    OpenAIRE

    2013-01-01

    The final paper Processes of planning investments and depreciation/ amortization in financial plan will be focused on seeking to describe the most important processes, stages and relations in planning of investments. The investments will dominate because of the fact that the depreciation and amortization are determined by real investment decisions. According to this, depreciation and amortization only illustrate the investment decision which has been already made by the company before. The ma...

  15. 47 CFR 32.6121 - Land and building expense.

    Science.gov (United States)

    2010-10-01

    ... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6121 Land and... amortization of leasehold improvements). This account shall also include janitorial service, cleaning...

  16. 26 CFR 1.6655-0 - Table of contents.

    Science.gov (United States)

    2010-04-01

    .... § 1.6655-2Annualized income installment method. (a) In general. (b) Determination of annualized income... year credits. (B) Credit carryovers. (iv) Depreciation and amortization. (A) Estimated annual depreciation and amortization. (B) Safe harbors. (1) Proportionate depreciation allowance. (2) 90 percent...

  17. 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...

  18. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Science.gov (United States)

    2010-01-01

    ... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification of.... 75.9General ground property 70 70 70. 76Amortization expense, capital leases: 76.1Amortization... Dr, 53 Cr. nonoperating income and expense 81Interest on long-term debt and capital leases:...

  19. Tolerance analysis for 0–1 knapsack problems

    DEFF Research Database (Denmark)

    Pisinger, David; Saidi, Alima

    2017-01-01

    solution vector, the so-called tolerance analysis. We show how to perform exact tolerance analysis for the 0–1 knapsack problem with integer coefficients in amortized time O(clog n) for each item, where n is the number of items, and c is the capacity of the knapsack. Amortized running times report the time...

  20. 47 CFR 36.302 - General.

    Science.gov (United States)

    2010-10-01

    ... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes General § 36.302 General... Amortization Expenses—Account 6560 (i) SRC for access expenses are maintained to identify interstate and state... Amortization Expense SRCs identify the character of the items contained in the account. (2) SRCs for Rents...

  1. 7 CFR 1767.23 - Interest charges.

    Science.gov (United States)

    2010-01-01

    ... Companies 431Other Interest Expense 432Allowance for Borrowed Funds Used During Construction—Credit Interest... amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this... Reacquired Debt A. This account shall include the amortization of the losses on reacquisition of...

  2. 14 CFR Section 6 - Objective Classification of Balance Sheet Elements

    Science.gov (United States)

    2010-01-01

    ... premium on United States Government securities or other securities which should be amortized to profit and... generation matters shall be charged to appropriate expense accounts. (c) Records shall be established for new... Amortization of Debt Discount, Premium and Expense. (e) Unamortized debt expense shall not include the...

  3. Dynamic Planar Convex Hull with Optimal Query Time and O(log n · log log n ) Update Time

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting; Jakob, Riko

    2000-01-01

    The dynamic maintenance of the convex hull of a set of points in the plane is one of the most important problems in computational geometry. We present a data structure supporting point insertions in amortized O(log n · log log log n) time, point deletions in amortized O(log n · log log n) time...

  4. のれんの会計処理の国際比較と我が国の状況 : 米国の非公開会社におけるのれんの取扱いを中心に

    OpenAIRE

    2016-01-01

    The goodwill can be one of the largest items on a company's balance sheets, and it is currently amortized within 20 years in Japan. Under IFRS and U.S. GAAP, however, it is not amortized and is performed annual impairment testing. The accounting for goodwill is one of major differences among Japanese GAAP, IFRS and U.S. GAAP. Both sides are well-grounded and there has not been yet solved. Recently, the ASBJ publishes the Research Paper No.1 "Research on Amortization of Goodwill with a view to...

  5. 75 FR 70772 - Submission for OMB Review; Comment Request

    Science.gov (United States)

    2010-11-18

    ... collection. Title: Form 4562--Depreciation and Amortization (Including Information on Listed Property). Form: 4562. Abstract: Taxpayers use Form 4562 to: (1) Claim a deduction for depreciation and/or...

  6. 12 CFR 7.4008 - Lending.

    Science.gov (United States)

    2010-01-01

    ..., including the schedule for repayment of principal and interest, amortization of loans, balance, payments due, minimum payments, or term to maturity of the loan, including the circumstances under which a loan may...

  7. 29 CFR 4231.6 - Plan solvency tests.

    Science.gov (United States)

    2010-07-01

    .... The actuary may select as the amortization period either— (i) The first 25 plan years beginning on or... determined under the funding method and assumptions expected to be used by the plan actuary for purposes...

  8. 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.

  9. 50 CFR 600.1013 - Fee payment and collection.

    Science.gov (United States)

    2010-10-01

    ... to amortize a reduction loan over the reduction loan's term, projecting the annual delivery value... for fee fish—including, but not limited to bonuses—whose amount depends on conditions that cannot...

  10. 金融英语——常用词汇(八)

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    amortization term 摊还条件The period of time over which the loan will be amortized, usually expressed in months. 摊还贷款的期限,通常按月计算。amortized value 摊还价值The value of a security as determined by the pro-cess of amortization. 由摊还过程决定的证券价值。amountn.总值,总额Quantity or value, as in a transaction or account balance. 在交易或账户余额中的数量或价值。amount recognized 应申报纳税的数额The amount of gain reportable and subject to tax. 值得申报的应纳税收益总额。announcement date 公布日期Date on which particular news concerning a given company is announced to the public.有...

  11. 13 CFR 107.855 - Interest rate ceiling and limitations on fees charged to Small Businesses (“Cost of Money”).

    Science.gov (United States)

    2010-01-01

    ... Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES Financing of Small Businesses by... amortization of loan fees. For the purposes of this paragraph (d)(4): (i) Interest expense on...

  12. 47 CFR 32.2682 - Leasehold improvements.

    Science.gov (United States)

    2010-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.2682 Leasehold... telecommunications plant held under a capital or operating lease, which are subject to amortization treatment. This... balance representing the unamortized cost....

  13. Removal of Volatile Organics from Humidified Air Streams by Absorption.

    Science.gov (United States)

    1987-12-01

    costs, such as amortization and maintenance costs. A process design was based on the criteria listed below: a. Well water: Treatment rate: 50 gpm 12...1. Amortized capital cost at 10 percent of capital cost per year. 2. Maintenance cost, including materials and labor, at 7 percent of capital cost...tempera- tures, bed weight, and flow rate. Units required are specified in the prompts. 10 REM ’ PREDICITION OF BREAKTHROUGH CURVES USING WHEELER AND DUBININ

  14. Regionalization of the C-17A Home Station Check to Minimize Costs

    Science.gov (United States)

    2014-06-13

    2006). Currently, only the largest commercial companies can afford in-house maintenance due to economies of scale, while smaller, low cost...finally, they calculated the facility costs at $2 million per year per inspection dock, amortized . There are two important notes of interest in the...is $14,173 according to AMC, which includes fuel, crew, maintenance, and other miscellaneous costs amortized across the fleet per year (Dorsch, 2014

  15. Merging of the Recruitment Branch and the Political Information Branch of the German Armed Forces and Application of this Recruitment Network to Saudi Arabia

    Science.gov (United States)

    2013-03-01

    can assume moving costs of EUR 5,000 (due to the sheer volume of furniture, personnel costs, etc., based on estimates from moving 47 companies ...branches. Under this alternative, we save EUR 9,059.93 monthly. Thus, the moving expenses would be amortized after three months (EUR 25,000/EUR 9,059.93...from closing offices and moving the furniture are amortized after three months (considering the above-mentioned savings). Trying to raise the number

  16. キャッシュ・フロー計算書の作成

    OpenAIRE

    2000-01-01

    The preceding thesis, "An Overview on the Income Statement and Cash Flow - The relation between the profit and cash -", pointed out that depreciation and amortization are operating expenses that do not require cash outflows each year. Therefore, depreciation and amortization are often added to net income to give a simple approximation of cash from operations. Also in the preceding thesis an income statement for Ametek is used to illustrate the calculation of this technique. Although the techn...

  17. IMPLICATIONS DAMPING SYSTEM USED IN ROMANIA ON SELF-FINANCING CAPACITY

    OpenAIRE

    2012-01-01

    On this paper we highlighted the importance and role of depreciation in a company based on the amortization regime applied by each company separately and its implications for self-financing capacity. I also highlighted the tax savings resulting from the amortization process, making the final comparison between tax savings and equivalent amount of short-term bank loans, resulting from this comparison because of the economy and the credit neapelarii by these companies.

  18. Robustness: A Better Measure of Algorithm Performance

    Science.gov (United States)

    2007-09-01

    based on Fibonacci numbers had a much greater loss than the Sedgewick’s original sequence of stagger distances. While there are other methods of...amortized analysis as an alternative to separate case analyses. Amortized analysis finds the average running time per operation over a worst- case sequence ...never does more than N3/2 comparisons (Sedgewick, 1990, p. 111) and with careful selection for the sequence of i’s can do substantially better. It

  19. A compact data structure for representing a dynamic multiset

    DEFF Research Database (Denmark)

    Katajainen, Jyrki; Rao, S. Srinivasa

    2010-01-01

    We develop a data structure for maintaining a dynamic multiset that uses O(nlglgn/lgn) bits and O(1) words, in addition to the space required by the n elements stored, supports searches in O(lgn) worst-case time and updates in O(lgn) amortized time. Compared to earlier data structures, we improve...... the space requirements from O(n) bits to O(nlglgn/lgn) bits, but the running time of updates is amortized, not worst-case. © 2010 Elsevier B.V. All rights reserved.......We develop a data structure for maintaining a dynamic multiset that uses O(nlglgn/lgn) bits and O(1) words, in addition to the space required by the n elements stored, supports searches in O(lgn) worst-case time and updates in O(lgn) amortized time. Compared to earlier data structures, we improve...

  20. IDENTIFICATION OF NATIONAL AND INTERNATIONAL REGULATIONS ON ACCOUNTING DEPRECIATION OF TANGIBLE FIXED ASSETS

    Directory of Open Access Journals (Sweden)

    Lumbo Flavio MUCOMO

    2016-07-01

    Full Text Available Amortization is the process of gradual recovery of the financial result in irreversible impairment of assets, charges for the year by including the depreciation of the consideration of the duration determined by the projected operating assets, as amortization. Impairment occurs as a result of their use within the entity, or due to the passage of time and the amount of this distribution is performed impairment on the value of new products, works, services or activities carried out using these tangible assets. This process of distribution requires that the conclusion of the economic circuit through profit distribution, works, services or activities harnessed to separate or recover from revenue from that part of the value that was included in the operating cost of title reduction in value. Such amortization is considered separately in depreciation fund which is a power source of the fund's agent economic. Depreciation serves to correct the value of assets to bring to a value closer to reality.

  1. 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....

  2. 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

  3. 77 FR 69455 - Proposed Recommendations Regarding Money Market Mutual Fund Reform

    Science.gov (United States)

    2012-11-19

    ... by ] creating a ``first-mover advantage'' that provides an incentive for investors to redeem their... special exemption that currently allows MMFs to utilize amortized cost accounting and/or penny rounding to... advantage enjoyed by redeeming investors, investor uncertainty regarding sponsor support, and the...

  4. 29 CFR 4010.8 - Plan actuarial information.

    Science.gov (United States)

    2010-07-01

    ... contributions used to increase such balances); (ix) A list of amortization bases (shortfall and waiver) under ERISA section 303 and Code section 430, including the year each base was established, the original... measurement date assuming A retires at age 58 and elects to have benefits commence immediately. Since A...

  5. 76 FR 50887 - Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and...

    Science.gov (United States)

    2011-08-17

    ... year in which the corporation begins business also is treated as a change in method of accounting if... partnership begins business also is treated as a change in method of accounting if the partnership amortized... deduct, in the taxable year in which the taxpayer begins an active trade or business, an amount equal...

  6. 14 CFR Section 24 - Profit and Loss Elements

    Science.gov (United States)

    2010-01-01

    ... wet-lease agreements. Includes days in overhaul, or temporarily out of service due to schedule... depreciation of flight equipment, amortization of capitalized leases for flight equipment, provision for... or lease are in the possession of the reporting air carrier and are available for service on...

  7. JPRS Report, East Europe

    Science.gov (United States)

    1987-10-30

    Generally, the state gives loans to private farmers to conduct a campaign to install water pipelines . These loans are partially amortized. The basic...villages will be included—those that can achieve a maximum increase in production through installation of water pipelines . It is the intention of the

  8. 26 CFR 1.964-1 - Determination of the earnings and profits of a foreign corporation.

    Science.gov (United States)

    2010-04-01

    ... reflected at cost, shall be taken into account at historical cost computed either for individual assets or groups of similar assets. The historical cost of such an asset shall not reflect any appreciation or..., depletion, and amortization allowances shall be based on the historical cost of the underlying asset and...

  9. 26 CFR 1.482-6 - Profit split method.

    Science.gov (United States)

    2010-04-01

    ... product sales in 1995. (vii) XYZ-Europe's expenditures on Nulon research and development and marketing... in marketing and research and development, the district director capitalizes and amortizes XYZ-Europe... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Profit split method. 1.482-6 Section...

  10. Chinese-English Rocketry Dictionary. Volume 3

    Science.gov (United States)

    1979-03-01

    characteristic 29 zuli zhizhu ) 73 drag strut 30 zutI zhiphiqi • 7 f j • resistance indicator 31 1.987 zuli zuixiaod xingzhuang 4, • minim=m foredrag shape 01...choking coil 07 zuni I damping; damp; dp’:ped; 08 attenuation; resistance; antihumt; weakening; amortization Zuti citie damping magnet 09 zunt daoshu

  11. 26 CFR 1.1014-5 - Gain or loss.

    Science.gov (United States)

    2010-04-01

    ... deductions over W's life expectancy. Example 2. The facts are the same as in example (1) except that W... deductions over W's life expectancy. Example 3. Unimproved land having a fair market value of $18,800 at the... can recover by amortization deductions over A's life expectancy. Example 4. The facts are the same...

  12. 12 CFR 325.5 - Miscellaneous.

    Science.gov (United States)

    2010-01-01

    ..., provided that the intangible asset is being amortized over a period not to exceed 15 years or its estimated... Act (12 U.S.C. 1828(n)), an unidentifiable intangible asset such as goodwill, if acquired after April... specifically related to an intangible asset (other than mortgage servicing assets, nonmortgage servicing...

  13. Capitalizing strategic planning costs to recognize future value.

    Science.gov (United States)

    Meeting, D T; Luecke, R W

    1995-04-01

    As healthcare organizations devote more resources to strategic planning, financial managers should consider capitalizing, rather than expensing, planning costs. Traditionally, healthcare organizations have absorbed these costs in the year a plan is developed. However, a strategic plan may be viewed as an intangible asset that provides the organization with future benefits. Therefore, its costs can be amortized over the plan's life.

  14. 78 FR 48547 - Appraisals for Higher-Priced Mortgage Loans-Supplemental Proposal

    Science.gov (United States)

    2013-08-08

    ... social security numbers, should not be included. Comments will not be edited to remove any identifying or... loan must not result in negative amortization, cover only interest on the loan, or result in a balloon..., consumer and affordable housing advocates assert that networks of manufacturers, broker/dealers,...

  15. 14 CFR 298.63 - Reporting of aircraft operating expenses and related statistics by small certificated air carriers.

    Science.gov (United States)

    2010-01-01

    ... into a single classification; therefore, carriers are not required to report the fourth digit of an... equipment, amortization of capitalized leases for flight equipment, provision for obsolescence and... to all salaries in this classification. (3) Line 13 “Departure Related (Station) Expense”...

  16. 18 CFR 368.3 - Schedule of records and periods of retention.

    Science.gov (United States)

    2010-04-01

    ... Commission. (2) Asset impairments 10 years after recognition of asset impairment. (3) Other bases 10 years after the asset was written up or down. 19. Production maps, geological maps, reproductions, including... provisions for depreciation and depletion of property and amortization of intangible property and...

  17. 26 CFR 1.446-3 - Notional principal contracts.

    Science.gov (United States)

    2010-04-01

    ... amortized by assuming that the nonperiodic payment represents the present value of a series of equal... treating the contract as if it provided for a single upfront payment (equal to the present value of the... the present value of the nonperiodic payments) and a loan between the parties as described...

  18. 49 CFR Schedule E to Subpart B of... - Statement of Changes in Financial Position

    Science.gov (United States)

    2010-10-01

    ... items Sch. 2998, L. 47, col. (b) Add expenses not requiring outlay of working capital (subtract) credits..., col. (b) 3Add depreciation and amortization expense Sch. 2998, Ls. 11+12+35+36, col. (b) 4Net increase (decrease) in deferred income taxes Sch. 2998, L. 42, col. (b) 5Net decrease (increase) in parent's share...

  19. 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

  20. 24 CFR 290.25 - Determination not to preserve a project or a part of a project.

    Science.gov (United States)

    2010-04-01

    ...-owned project, tenants must be provided relocation assistance as described in § 290.17. (a) The costs to HUD of rehabilitation are such that the monthly debt service needed to amortize the cost of... deteriorated surrounding neighborhood conditions with inadequate police or fire protection; high crime...

  1. Cost Effective LOGMARS (Logistics Applications of Automated Marking and Reading Symbols) Marking of the M16 Rifle

    Science.gov (United States)

    1987-03-01

    amortization period. 70 CP = .288 :REM SAVINGS/WPN/MONTH FOR INVENTORY BY 0-1 0 -2! 80 QOPT1 = 480 :REM Optimum quantity of wpns shippE, i" ie., 1 dromedary full...90 QOPT2 = 240 :REM Optimum quantity of wpns shipped; ie., I dromedary full. 100 SOPT1 = .0236 :REM Shipping cost/weapon/mi for optimum ship qty

  2. 47 CFR 54.301 - Local switching support.

    Science.gov (United States)

    2010-10-01

    ... Assets Account 2110 Central Office Assets Accounts 2210, 2220, 2230 Central Office-switching, Category 3... 2690 II Rural Telephone Bank (RTB) Stock Included in Account 1410 Materials and Supplies Account 1220.1... Amortization Included in Accounts 2005, 2680, 2690, 3410 Net Deferred Operating Income Taxes Accounts...

  3. 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...

  4. 48 CFR 9904.413-60 - Illustrations.

    Science.gov (United States)

    2010-10-01

    ... segment (X) is devoted primarily to performing work for the Government. During the current cost accounting... without limitation in the current cost accounting period unless arrangements to amortize the adjustment... work under contracts subject to this Standard. On the first day of the current cost accounting...

  5. 48 CFR 9904.416-50 - Techniques for application.

    Science.gov (United States)

    2010-10-01

    ... actuarial present value of benefits applicable to employees already retired shall be amortized over a period... incurred, the amount of the loss to be recognized currently shall be the present value of the future... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416-50 Techniques for application. (a) Measurement...

  6. 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...

  7. 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,…

  8. 47 CFR 36.301 - Section arrangement.

    Science.gov (United States)

    2010-10-01

    ... (Class A Telephone Companies) 36.353. Access Expenses—Account 6540 36.354. Depreciation and Amortization... AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes General § 36.301 Section... Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies)...

  9. 7 CFR 1744.201 - Definitions.

    Science.gov (United States)

    2010-01-01

    ...). Advance means any funds provided of which repayment is expected. Affiliated company means any organization... limitation, the obligations of affiliated companies. Some examples of such guarantees would include: (1... amortization 3400 through 3600s Note: All references to account numbers are to the Uniform System of...

  10. 17 CFR 256.226 - Unamortized discount on long-term debt-debit.

    Science.gov (United States)

    2010-04-01

    ... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 6. Long-Term Debt § 256.226 Unamortized discount on.... The amortization shall be on a monthly basis, with the amounts thereof charged to account...

  11. 47 CFR 32.7500 - Interest and related items.

    Science.gov (United States)

    2010-10-01

    ... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7500... interest on funded debt issued or assumed by the company and held by or for it, whether pledged as... applies. (d) This account shall also include monthly amortization of balances in Account 4200,...

  12. 76 FR 39645 - Exemptions for Advisers to Venture Capital Funds, Private Fund Advisers With Less Than $150...

    Science.gov (United States)

    2011-07-06

    ... and amortization] companies''). \\49\\ See Proposing Release, supra note 26, at section II.A.1.a. and n... Holdings 3. Qualifying Portfolio Company 4. Management Involvement 5. Limitation on Leverage 6. No... and (iii) did not act as an investment adviser to a registered investment company or a company...

  13. 47 CFR 32.7300 - Nonoperating income and expense.

    Science.gov (United States)

    2010-10-01

    ... requirements; (7) Amortization of goodwill; (8) Company's share of the earnings or losses of affiliated... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32..., events and circumstances affecting the company during a period and which are not operational in...

  14. 47 CFR 32.7210 - Operating investment tax credits-net.

    Science.gov (United States)

    2010-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32... qualified expenditures related to regulated operations which the company defers rather than recognizes... amortization of each year's investment tax credits included in Account 4320 for investment services...

  15. 17 CFR 256.225 - Unamortized premium on long-term debt.

    Science.gov (United States)

    2010-04-01

    ... COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 6. Long-Term Debt § 256.225 Unamortized premium on... distribute the amount equitably over the life of the security. The amortization shall be on a monthly...

  16. 17 CFR 256.181 - Unamortized debt expense.

    Science.gov (United States)

    2010-04-01

    ...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.181 Unamortized debt expense. This account shall... amount equitably over the life of the security. The amortization shall be on a monthly basis, and...

  17. 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.

  18. 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...

  19. 24 CFR 401.461 - HUD-held second mortgage.

    Science.gov (United States)

    2010-04-01

    ... net cash flow, trending assumptions, amortization provisions, and expected residual value of the...)(i) Principal and interest on the second mortgage is payable only out of net cash flow during its term. “Net cash flow” means that portion of project income that remains after the payment of...

  20. Medicare-Eligible Retiree Health Care Fund Audited Financial Statements. Fiscal Year 2012

    Science.gov (United States)

    2012-11-07

    liability) and any emerging actuarial gains or losses. The initial unfunded liability of the program was amortized over a 50-year period through the FY...OCONUS locations, the Government pays Command Sponsored enrollees, cost shares for all covered services other than orthodontics , prosthodontics and

  1. 26 CFR 1.167(a)-14 - Treatment of certain intangible property excluded from section 197.

    Science.gov (United States)

    2010-04-01

    ... determined by amortizing the cost or other basis of the computer software using the straight line method... described in section 167(f)(3) and § 1.197-2(c)(11) is determined by using the straight line method... subject to the allowance for depreciation under section 167(a). (b) Computer software—(1) In general....

  2. 26 CFR 1.911-4 - Determination of housing cost amount eligible for exclusion or deduction.

    Science.gov (United States)

    2010-04-01

    ... accessories or domestic labor (maids, gardeners, etc.); (iii) Amortized payments of principal with respect to... home shall be taken into account, unless one of the households is a second foreign household. (4... spouse) at a place other than the tax home of the individual because of adverse living conditions at...

  3. 26 CFR 1.460-5 - Cost allocation rules.

    Science.gov (United States)

    2010-04-01

    ... costs; direct labor costs; and depreciation, amortization, and cost recovery allowances on equipment and... are considered either direct material or direct labor costs, as appropriate, and therefore must be... must allocate to each exempt construction contract all direct costs as defined in §...

  4. Anti-pollution system and equipments devoted to energy saving: abatement of the rental value; Installation antipollution et materiels destines a economiser l'energie: reduction de la valeur locative

    Energy Technology Data Exchange (ETDEWEB)

    Anon.

    2002-10-01

    Conformably to the article 1518 A of the French general tax law, the rental values that are used for the calculation of the professional and property taxes are considered for only half of their value in the case of the anti-pollution and energy saving equipments. To profit by this regime, these equipments must be the subject of an exceptional amortization conformably to the articles 39 AB, 39 5.E, 39 5.F or 39 5.DA of the general tax law. For the equipments acquired or implemented after January 1, 2002, this condition is soften: the total or partial abatement of their rental value is acquired as soon as these equipments can profit by the exceptional amortization. This fiscal instruction (6E-1-02 from the general direction of taxes) comments this rule. (J.S.)

  5. Dynamic Planar Convex Hull

    DEFF Research Database (Denmark)

    Jacob, Riko

    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 data structure...... is O(n). The data structure supports extreme point queries in a given direction, tangent queries through a given point, and queries for the neighboring points on the convex hull in O(log n) time. The extreme point queries can be used to decide whether or not a given line intersects the convex hull......, and the tangent queries to determine whether a given point is inside the convex hull. The space usage of the data structure is O(n). We give a lower bound on the amortized asymptotic time complexity that matches the performance of this data structure....

  6. 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 data structure is O(n). The data structure supports extreme point queries in a given direction, tangent queries through a given point, and queries for the neighboring points on the convex hull in O(log n) time. The extreme point queries can be used to decide whether or not a given line intersects...... the convex hull, and the tangent queries to determine whether a given point is inside the convex hull. We give a lower bound on the amortized asymptotic time complexity that matches the performance of this data structure....

  7. On accounting of the intangible assets with new accounting standards%新会计准则体系下无形资产核算研究

    Institute of Scientific and Technical Information of China (English)

    裴文博; 吴剑; 吴天昊

    2011-01-01

    The new accounting standards by Ministry of Finance issued in 2006 redefine the accounting of the intangible assets from amortization and information disclosure.However,new problems arise.So measures should be taken to supervise amortization,auditing,research and development of the capital.%2006年财政部发布的会计准则体系,对无形资产的定义、摊销、信息披露等方面做出了新的规定。但该准则也带来一些新问题,对此,应加强无形资产摊销的披露和审核,加强研发支出资本的控制与监督。

  8. Metody vylepšování finančních výkazů evropských bank: problematické oblasti aplikace IFRS s jejich vliv na hospodářství

    OpenAIRE

    Vlasáková, Andrea

    2013-01-01

    This thesis deals with methods of improvement of financial statements of European banks and their impact on the economy. The financial statements are the principal information source used by external users when making economic decisions. The thesis is focused on analysis of impairment of financial assets and insufficient creation of provisions for credit losses, on faire value and amortized cost measurement of financial assets, macrohedging of interest rate risk, reporting of goodwill and on ...

  9. 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.

  10. Agricultural Bioterrorism: A Federal Strategy to Meet the Threat

    Science.gov (United States)

    2002-01-01

    raised the prospect of transgenic pathogens and pests that are resistant to conventional control methods. In addition, it may be hard to distinguish a...mortality persons ( Clostridium botulinum) Ricin Toxin from — Historical assassination castor bean agent Sources: Lois R. Ember, “Bioterrorism: Countering...the creation of transgenic plant pathogens, pests, or weeds that are re- sistant to conventional control methods.66 This prospect has already been

  11. Porovnání vývoje způsobů odepisování dlouhodobého majetku a jejich vlivu na daňový základ

    OpenAIRE

    KUBECOVÁ, Jana

    2011-01-01

    The subject of my thesis is "Comparison of development of depreciation methods of long-term assets and their influence on the tax base". The aim of this study was to capture the development of methods of depreciation, amortization of transferring these methods into the numerical expression and assess the impact of the development of depreciation to the tax base. This work does not cover only the current depreciation issues, but focuses on the development of depreciation for the period from 19...

  12. Aspects Concerning the Adoption Cloud Computing Services by Companies

    OpenAIRE

    Narcisa Isaila

    2013-01-01

    Companies' need to streamline their costs, especially in the current crisis, has led to the search for solutions to reduce the expenses with specialized personnel, licenses purchase, investment in equipment, amortization of these costs and other expenses related to their maintenance. The complex informatics systems, often expensive, especially SMEs, are desired as possible investment in the future. One solution may be the adoption "cloud computing" technology and the companies will pay only t...

  13. Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes

    OpenAIRE

    Heem, Gregory; Dufour, Dominique

    2012-01-01

    International audience; In October 2008 the EU adopted the amendments to IAS 39 as published by the IASB, whereby a financial asset may be reclassified out of the trading portfolio in rare circumstances. The fair value of the financial asset on the date of reclassification becomes its new cost or amortized cost, as applicable. The objective of this paper is to analyze the impact of these reclassifications on consolidated statements of 57 European listed banks included into the STOXX® All Euro...

  14. Energy conservation or the art of process optimization. Energy conservation contracting at the energetic renovation of buildings at the Cultural Forum Potsdamer Platz; Energiesparen oder die Kunst der Prozessoptimierung. Energiespar-Contracting bei der energetischen Gebaeudesanierung am Kulturforum Potsdamer Platz

    Energy Technology Data Exchange (ETDEWEB)

    Heuer, Uwe [Stiftung Preussischer Kulturbesitz - Staatliche Museen zu Berlin, Berlin (Germany). Abt. Technik Innerer Dienst; Hoefer, Hans [Siemens AG, Leipzig (Germany). Building Technologies-Division; Jahn, Axel [Jahn-Consult GmbH, Berlin (Germany)

    2012-07-01

    Within twelve months, six museums in Berlin and an administration building with a restoration centre were energetically renovated so perfectly that the energy costs almost were halved. The investments of around 5.7 million Euro for the modernization amortize within ten years from the savings achieved. At the same time the environment is released by more than 7,000 tons of carbon dioxide annually.

  15. Is robotic mitral valve surgery more expensive than its conventional counterpart?

    Science.gov (United States)

    Canale, Leonardo Secchin; Colafranceschi, Alexandre Siciliano

    2015-06-01

    A best evidence topic in cardiac surgery was written according to a structured protocol. The question addressed was 'Is robotic mitral valve surgery more expensive than its conventional counterpart?' Altogether 19 papers were found using the reported search, of which 5 represented the best evidence to answer the clinical question. The authors, journal, date and country of publication, patient group studied, study type, relevant outcomes and results of these papers are tabulated. There is a general impression in the surgical community that robotic operations might incur prohibitive additional costs. There is a paucity of data in the literature regarding cost analysis in cardiac robotic surgery. From the five studies, four were single institution experiences and one was a database inquiry study. These four studies showed that operational costs are higher for robotic cases but this was partially (one study) or completely (three studies) offset by lower postoperative costs. Overall hospital costs were similar between the two approaches in three studies and one study showed higher costs in the robotic group. Higher operating theatre (OT) costs were driven mainly by use of robotic instruments (approximately US$1500 per case) and longer OT times. Savings in postoperative care were driven by shorter length of hospital stay (on average 2 days fewer in robotic cases) and lower morbidity. If amortization cost, that is, the value of the initial capital investment on the robotic system divided by all operations performed, is included in this analysis, robotic approach becomes significantly more expensive by approximately US$3400 per case. The fifth study was a large national database inquiry in which robotic approach was found to be more expensive by US$600 per case excluding amortization cost and by US$3700 if amortization is included. We conclude that the total hospital cost of robotic mitral valve surgery is slightly higher than conventional sternotomy surgery. If

  16. Energy-efficient Data-intensive Computing with a Fast Array of Wimpy Nodes

    Science.gov (United States)

    2011-10-01

    networking, 2) RPC, and 3) the associated queues and threads to make parallel use of ash using a staged exe- cution model similar to SEDA [134...systems have demonstrated the bene ts of using an organization similar to vector interfaces. For example, “event batches” in SEDA [134] amortize the...some GPU programming frame- works such as CUDA. System plumbing frameworks such as SEDA [134] that use explicit queues between thread pools also present

  17. Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting Standards

    OpenAIRE

    Yosano, Tadanori; Shimada, Yoshinori

    2010-01-01

    The purpose of this paper is to explore, through M&As accounting policies, whether the Japanese adoption of IFRS is favorable for market participants. M&As are excellent prototypes for this study, because they have a substantial impact upon firms' financial statements. Additionally, Japanese M&A accounting standards still maintain the amortization period within twenty years, which is practical in creating a sharp contrast comparison with the impairment approach outlined by the IFRS 3 and SFAS...

  18. Porovnání vykazování dlouhodobého hmotného a nehmotného majetku dle IFRS a českých právních předpisů

    OpenAIRE

    Adamec, Jakub

    2017-01-01

    Bachelor thesis Comparison of Fixed Tangible and Intangible Assets in accordance with IFRS and Czech Legal Regulation is focuses on classification and valuation of tangible and intangible assets according to both methodologies. Bachelor thesis consists of theoretical and analytical part. The theoretical part defines basic principles of valuation, classification, and amortization of the tangible and intangible assets under IFRS and Czech accounting legislation. The analytical part of the thesi...

  19. Southeast Asia Report.

    Science.gov (United States)

    2007-11-02

    reform ploy. I ho NDF argues that Aquino’s amortization plan will only bring peasants deeper in debt. Land without seed money is useless. And...Davao City THE MINDANAO MIRROR-BULLETIN in English 9-15 Mar 87 p 3 [Article: "Bananas, mangoes , pineapples dominate fruit production in RP"] (Text...Value and volume of fruit (production in the Philippines ■ &re presently dominated by only «fhre items — bananas, mangoes .and pineapples. ;The

  20. MapReduce Parallel Cuckoo Hashing and Oblivious RAM Simulations

    CERN Document Server

    Goodrich, Michael T

    2010-01-01

    We present an efficient algorithm for performing cuckoo hashing in the MapReduce parallel model of computation and we show how this result in turn leads to improved methods for performing data-oblivious RAM simulations. Our contributions involve a number of seemingly unrelated new results, including: a parallel MapReduce cuckoo hashing algorithm that runs in O(log n) time and uses O(n) total work, with very high probability a reduction of data-oblivious simulation of sparse-streaming MapReduce algorithms to oblivious sorting an external-memory data-oblivious sorting algorithm using O((N/B) log^2_(M/B) (N/B)) I/Os constant-memory data-oblivious RAM simulation with O(log^2 n) amortized time overhead, with very high probability, or with expected O(log2 n) amortized time overhead and better constant factors sublinear-memory data-oblivious RAM simulation with O(n^nu) private memory and O(log n) amortized time overhead, with very high probability, for constant nu > 0. This last result is, in fact, the main result o...

  1. 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...

  2. 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.

  3. HOW THE DEPRECIATION METHOD CONTRIBUTES TO ESTIMATING FUTURE TREASURY FLOWS OUT OF THE ASSETS USE – CASE STUDY IN THE GROUPS OF SOCIETIES FROM THE ROMANIAN AREA

    Directory of Open Access Journals (Sweden)

    Manea Marinela - Daniela

    2015-05-01

    Full Text Available The current paper further pursues a previous research which sets out to test the contribution of the amortization method to generating the future cash flows from using tangible fixed assets within the European and Romania area. The process was initiated out of the necessity to identify new working tools available for the Romanian accountant professionals with regard to implementing the provisions of the accounting international standards (IFRS and it came across the difficulty of modeling the sample – 40 societies – and collecting information from financial situations, often incomplete, insufficiently formalized and difficult to process.

  4. Practical Secure Computation with Pre-Processing

    DEFF Research Database (Denmark)

    Zakarias, Rasmus Winther

    are implemented in practice and show state of the art performance for the Oblivious AES bench- mark application. We do 680 AES circuits in parallel within 3 seconds, resulting in an amortized execution time of 4ms per AES block. The latency of 3 seconds is hard to cope with in practical scenarios......-processing needed to do 15 AES blocks. Interesting continuation of this work would be to apply our technique on other symmetric primitives such as SHA-256. Another interesting application of the MiniMac protocol is that of large integer multiplication. We present in our third main result a technique that allows...

  5. CASE STUDY ON RE-ADJUSTMENTS DEPENDING ON PRICE MODIFICATION

    Directory of Open Access Journals (Sweden)

    Cozma Ighian Diana

    2011-01-01

    Full Text Available Inflationary moments, characterized by significant price rises, have proved that accountingsystems based on historical costs provide a distorted image of the reality: the elements ofthe balance sheet are under-valuated, and the stock-related expenses and amortization in theprofit and loss account are also under-valuated. Under these circumstances, the result isover-valuated, and its distribution leads to allotments from the company’s capital. In thispaper we draw up a case study with regards to the methods used for adjusting pricemodification, clearly outlining, through a comparative analysis, the main differencesbetween the accounting system based on historical cost and inflation accounting.

  6. 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.

  7. Privacy-Preserving Group Data Access via Stateless Oblivious RAM Simulation

    CERN Document Server

    Goodrich, Michael T; Ohrimenko, Olga; Tamassia, Roberto

    2011-01-01

    We study the problem of providing privacy-preserving access to an outsourced honest-but-curious data repository for a group of trusted users. We show that such privacy-preserving data access is possible using a combination of probabilistic encryption, which directly hides data values, and stateless oblivious RAM simulation, which hides the pattern of data accesses. We give simulations that have only an $O(\\log n)$ amortized time overhead for simulating a RAM algorithm, $\\cal A$, that has a memory of size $n$, using a scheme that is data-oblivious with very high probability assuming the simulation has access to a private workspace of size $O(n^\

  8. 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)

  9. 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.

  10. Prime Borrowers and Financial Innovation in the Housing Boom and Bust

    DEFF Research Database (Denmark)

    Bäckman, Claes; Lutz, Chandler

    We use the introduction of interest-only (IO) mortgages in Denmark as a natural experiment to assess the impact of alternative mortgage products on house prices during the 2000s. We construct a model to show that lower amortization payments lead to an increase in credit demand by allowing...... for better consumption smoothing, even absent any shift in credit supply. In support of the model, we find that the introduction of interest-only mortgages was followed by a large increase in the number of buyers, even as credit quality remained constant. On the aggregate level the results indicate...

  11. HARMONIZATION, HISTORICAL COST AND INVESTMENTS

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2016-06-01

    Full Text Available Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firms must provide fair value for their real estate assets either directly in the balance sheet in accordance with the fair value model choice, either in the footnotes below cost model selection.

  12. [Organism as a functional unity of oscillation processes of varying frequency].

    Science.gov (United States)

    Galichiĭ, V A

    2013-01-01

    The present concept of organism as an oscillating system is discussed in light of the biological rhythms theory. The phenomenon of biological rhythm is viewed as a result of unity and mutual confrontation of the fundamental conflicts in the life process - destruction and creation. Consideration is given to the system-making role of diurnal rhythms keeping the organism functioning as integration. Possible mechanisms of interrelationships of rhythms with different frequencies based on the principles of ascending from simple to complicated, biological amortization, level destabilization, multiple ratios and frequency locking are dealt with. Emphasis is placed on the necessity of conceptualizing the physiological norm as a rhythmic phenomenon.

  13. Dynamic Representations of Sparse Graphs

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting; Fagerberg, Rolf

    1999-01-01

    We present a linear space data structure for maintaining graphs with bounded arboricity—a large class of sparse graphs containing e.g. planar graphs and graphs of bounded treewidth—under edge insertions, edge deletions, and adjacency queries. The data structure supports adjacency queries in worst...... case O(c) time, and edge insertions and edge deletions in amortized O(1) and O(c+log n) time, respectively, where n is the number of nodes in the graph, and c is the bound on the arboricity....

  14. 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.

  15. Trust Relationships, Naming, and Secure Communication In Large Distributed Computer Systems

    Science.gov (United States)

    1988-09-01

    trust each other, and agents trust all name servers [Che84,MuT84, STB86]. Systems such as Amoeba [MuT84] further assume that both the network and the...the (public-key, private-key) pair of the host owner. The trust relationships of a host are those of its owner. A crash- free period under a single...is small if it is amortized over many RPC’s. If, however, there are lots of short- lived processes making just one or two remote procedure calls

  16. Responsabilidad social corporativa y sostenibilidad financiera en la industria del cemento en México

    Directory of Open Access Journals (Sweden)

    Felipe Abelardo Pérez Sosa

    2014-06-01

    Full Text Available The aim of this work was to determine if the adoption of Corporate Social Responsibility (CSR has any impact on the financial sustainability of Mexican cement companies, which was evaluated with the Weighted Average Cost of Capital (WACC and the Earnings Before Interests, Taxes, Depreciations and Amortizations (EBITDA. Among the analyzed companies, the one with better results in the CSR accomplishment was also the company with a stronger financial sustainability, that is, that had greater reductions in its financial cost and higher improvements in its EBITDA. Therefore, is accepted the hypothesis that states that the companies engaged with the CSR keep or improve their financial sustainability.

  17. 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.

  18. The liberalization of natural gas market: from the natural monopoly to competitive market; La liberalizacion del mercado del gas natural. Del monopolio a un regimen de competencia

    Energy Technology Data Exchange (ETDEWEB)

    Rasines Garcia, L. A. [Universidad del Pais Vasco (Spain)

    1998-12-31

    The problems related to the efficient economic regulation of the bundled companies authorised to supply natural gas a result of the asymmetric information about the real costs of natural gas supply, joined to the increase of the density and degree of amortization of the natural gas grid have pushed the governments of the most developed countries of the world to promote competition in the natural gas market. The main instruments used to achieve that aim are the opening of the gird to third parties, the liberalization of the natural gas supply and the unbundling of the natural gas companies. (Author) 44 refs.

  19. 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)

  20. Investigating the drivers of deforestation in Indonesia and their role in REDD+ policy

    DEFF Research Database (Denmark)

    De Rosa, Michele; Knudsen, Marie Trydeman; Hermansen, John Erik

    modelled in LCA with an arbitrary amortization time. A new challenge posed by emerging plantations is their flexibility to supply alternatively different markets, depending on the highest market prices (flex-crop). Land occupation by palm oil plantations in Indonesia increased by more than 400% in the last...... 15 years. Palm oil can potentially supply food or cosmetic or biodiesel market, minimizing risk and attracting investments in Indonesia, but triggering a perverse mechanism. Investments supporting the replacement of natural forests with single plantations may profit from carbon credit mechanisms...

  1. 国家风险与重新安排债务的概率--亚洲5国的实证研究%Country Risks and Possibility of Debt Rearrangement:the Experimental Analysis of 5 Asian Countries

    Institute of Scientific and Technical Information of China (English)

    连秀花; 张金水

    2005-01-01

    Using probit analyses, this paper identifies those risk factors that have an influence on the occurrence of debt rescheduling for five Asian countries that were badly hit by the Asian financial crisis of 1997 ~1998. Our results indicate that the real growth of GDP,the ratio of public debt to GDP, the amortization rate and changes in the real exchange rate were among the important factors that characterize the probability of debt rescheduling in Indonesia, Malaysia, the Philippines, South Korea, and Thailand for 1980~2001. Our investigation also reveals the limitations of using probit analyses to study country risk.

  2. Incremento de la capacidad productiva de las fresadoras mediante la reducción del efecto del chatter utilizando actuadores inerciales

    OpenAIRE

    2004-01-01

    National audience; La aparición de vibraciones autoexcitadas en las máquinas herramienta durante las operaciones de mecanizado, comúnmente conocidas como chatter, tiene influencias negativas en términos de precisión geométrica y calidad superficial, y se presenta como la principal limitación a la hora de incrementar la capacidad productiva. El control activo de estructuras mecánicas es un campo en el que se está realizando un importante esfuerzo investigador, y muy particularmente en el amort...

  3. Risk assessment in the electric power transmission business: a proposal for equivalence between debenture bonds and share certificates; Avaliacao de risco no negocio de transmissao de energia eletrica: uma proposta de equivalencia entre debentures e acoes ordinarias

    Energy Technology Data Exchange (ETDEWEB)

    Rocha, Paulo Glicio da [Companha Hidroeletrica do Sao Francisco (CHESF), Recife, PE (Brazil); Araujo, Juliana Vale [Banco Central do Brasil, Brasilia, DF (Brazil)

    2008-07-01

    Electric Energy Transmission Enterprises are significantly affected by the loan they borrow, because the debt service impacts the company's profit and its liquidity. Nowadays, the cheapest source of funds is the National Bank for Economic and Social Development - BNDES. In the other hand, companies from the electric energy sector have borrowed funds from securities issues, as debentures. The great advantage from issuing debentures is its flexibility in some features as interest rate, amortization period, amortization system, etc, that are chosen by the security issuer. The interest rate is an important factor, since it directly affects the project's result and its cash availability. However, which would be the ideal interest rate, considering the debentures' risk?. In this study, the stockholder and debtholder (debentures' holder) risks is measured using the ARCH models and the Monte Carlo Simulation Method. The shareholder's SI was applied to the debentures, assuming that the stocks and debentures should be the same Sharpe Index. It was attributed to the debentures the interest rate of 7% per year + IPCA and it was observed that to the debentures' SI be equivalent to the stock's SI, the return of the debtholder should be 12,12% per year + IPCA, because its risk (measured in this work) is superior to the shareholder's risk. (author)

  4. Data Structures for Mergeable Trees

    CERN Document Server

    Georgiadis, Loukas; Shafrir, Nira; Tarjan, Robert E; Werneck, Renato F

    2007-01-01

    Motivated by an application in computational topology, we consider a novel variant of the problem of efficiently maintaining dynamic rooted trees. This variant requires merging two paths in a single operation. In contrast to the standard problem, in which only one tree arc changes at a time, a single merge operation can change many arcs. In spite of this, we develop a data structure that supports merges on an n-node forest in O(log^2 n) amortized time and all other standard tree operations in O(log n) time (amortized, worst-case, or randomized depending on the underlying data structure). For the special case that occurs in the motivating application, in which arbitrary arc deletions (cuts) are not allowed, we give a data structure with an O(log n) time bound per operation. This is asymptotically optimal under certain assumptions. For the even-more special case in which both cuts and parent queries are disallowed, we give an alternative O(log n)-time solution that uses standard dynamic trees as a black box. Th...

  5. 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.

  6. Research on Calculation Method of Unrealized Financing Profits by the Lessor of Finance Leases Under Effective Interest Rate Method%实际利率法下融资租赁出租人对未实现融资收益核算的方法研究

    Institute of Scientific and Technical Information of China (English)

    姜爱华

    2009-01-01

    The new accounting standard provides that the two parties in finance leases of fixed assets shall amortize the unconfirmed financing gains and losses with the effective interest rate method and that the lessor of the finance leases shall capitalize the initial direct cost. This article, in view of this change, mainly discusses the confirmation and amortization method of the unrealized financing profits by the les-sor of finance leases of assets.%新会计准则规定关于融资租赁固定资产租赁双方对未确认的融资损益应采用实际利率法进行摊销,并同时规定融资租赁的出租人要把初始直接费用资本化.文章主要针对这种变化对融资租赁出租人租赁资产未实现融资收益的确认及摊销方法进行探讨.

  7. 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.

  8. Effect of drop jump technique on the reactive strength index

    Directory of Open Access Journals (Sweden)

    Struzik Artur

    2016-09-01

    Full Text Available The basic drill of plyometric training aimed at improving lower limb power and jump height is a drop jump. This exercise can be performed using different techniques, which substantially affects jump variables. Therefore, the aim of this study was to compare the values of the reactive strength index (RSI for countermovement drop jumps (CDJs and bounce drop jumps (BDJs. The study was carried out in a group of 8 male youth basketball players. The tests were conducted using the AMTI BP600900 force plate to measure ground reaction forces and the Noraxon MyoMotion system to record kinematic data. Each player performed two CDJs and two BDJs from the height of 15, 30, 45 and 60 cm. The RSI was calculated as a ratio of jump height and contact time. Moreover, the RSI was determined for the amortization and take-off phases separately. Significant differences (p < 0.05 between RSI values for CDJs and BDJs were recorded for jumps from 30, 45 and 60 cm. Differences in RSI values for jumps from 15 cm were not significant. Furthermore, CDJ height values were significantly higher (p < 0.05 than the values recorded for BDJs. Times of contact, amortization and take-off during BDJs were significantly shorter (p < 0.05 than the respective values obtained for CDJs. Therefore, the use of the RSI to monitor plyometric training should be based on the drop jump technique that is commonly performed by basketball players.

  9. The Management of Disinvestment Decision and its Impact on Financial Statements

    Directory of Open Access Journals (Sweden)

    Moisescu Florentina

    2016-07-01

    Full Text Available The political and economic context of the world noticeably influenced, in recent years, the economic development of corporations, causing sometimes resounding failures, forcing businesses to act with caution. In this context, senior management decisions are oriented towards achieving financial stability, even if this implies a stagnation in terms of the financial result and not a constant profit growth. This paper examines the impact of fixed alienation on the entity's financial results, the importance of rational management strategie that lead to the creation of new sources of investment and the timing of disinvestments by applying the Altman model to the Romanian energy companies quoted at BVB. It has been found that the incorrect clasification of assets held for sale, changes the structure of the expenses incurred with the amortization said tangible assets because at the moments of their classification as assets held for sale, assests cease to be amortized. In the case of the failure of the Retail Plan, the recording of the accounting depreciation stops and the asset is being over-evaluated.

  10. 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.

  11. System analysis: Developing tools for the future

    Energy Technology Data Exchange (ETDEWEB)

    De Jong, K.; clever, J.; Draper, J.V.; Davies, B.; Lonks, A.

    1996-02-01

    This report introduces and evaluates system analysis tools that were developed, or are under development, for the Robotics Technology Development Program (RTDP). Additionally, it discusses system analysis work completed using these tools aimed at completing a system analysis of the retrieval of waste from underground storage tanks on the Hanford Reservation near Richland, Washington. The tools developed and evaluated include a mixture of commercially available tools adapted to RTDP requirements, and some tools developed in house. The tools that are included in this report include: a Process Diagramming Tool, a Cost Modeling Tool, an Amortization Modeling Tool, a graphical simulation linked to the Cost Modeling Tool, a decision assistance tool, and a system thinking tool. Additionally, the importance of performance testing to the RTDP and the results of such testing executed is discussed. Further, the results of the Tank Waste Retrieval (TWR) System Diagram, the TWR Operations Cost Model, and the TWR Amortization Model are presented, and the implication of the results are discussed. Finally, the RTDP system analysis tools are assessed and some recommendations are made regarding continuing development of the tools and process.

  12. 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.

  13. Economic evaluation of a combined photo-Fenton/MBR process using pesticides as model pollutant. Factors affecting costs.

    Science.gov (United States)

    Sánchez Pérez, José Antonio; Román Sánchez, Isabel María; Carra, Irene; Cabrera Reina, Alejandro; Casas López, José Luis; Malato, Sixto

    2013-01-15

    The aim of this paper is to carry out an economic assessment on a solar photo-Fenton/MBR combined process to treat industrial ecotoxic wastewater. This study focuses on the impact of the contamination present in wastewater, the photochemical oxidation, the use of an MBR as biological process and the plant size on operating and amortization costs. As example of ecotoxic pollutant, a mixture of five commercial pesticides commonly used in the Mediterranean area has been used, ranging from 500 mg/L to 50mg/L, expressed as dissolved organic carbon concentration. The economic evaluation shows that (i) the increase in pollution load does not always involve an increase in photo-Fenton costs because they also depend on organic matter mineralization; (ii) the use of an MBR process permits lower photochemical oxidation requirements than other biological treatments, resulting in approximately 20% photo-Fenton cost reduction for highly polluted wastewater; (iii) when pollution load decreases, the contribution of reactant consumption to the photo-Fenton process costs increase with regard to amortization costs; (iv) 30% total cost reduction can be gained treating higher daily volumes, obtaining competitive costs that vary from 1.1-1.9 €/m(3), depending on the pollution load.

  14. Case Study on Economic Return on Investments for Safety and Emergency Lighting in Road Tunnels

    Directory of Open Access Journals (Sweden)

    Ferdinando Salata

    2015-07-01

    Full Text Available While planning a double-hole road tunnel with a length higher than one km, it is important to pay attention to the safety factor if an accident occurs. If there is a power outage, in order to avoid critical situations that could jeopardize the safety of the people present (facilitating the stream coming out from the tunnel and the arrival of the emergency personnel, it is really important to guarantee uninterrupted lighting of roadways, mandatory emergency lay-bys, and ways of escape. Uninterrupted service of the lighting systems supply must be guaranteed, in accordance with the current regulations, through the exertion of UPS (Uninterruptible Power Supply and power units. During tunnel construction, such devices represent a cost that must be amortized. In this case study, which takes into consideration a section of a road tunnel characterized by emergency lay-bys and ways of escape, emergency and security lighting were planned and installation and management costs were evaluated. The goal of this research was the creation of a cash flow thanks to the energy generated by photovoltaic panels, in a way that the service life of the system (25 years coincided with the amortization of the costs of the backup electrical equipment installation (complying with the regulations. The possibility of over-dimensioning the UPS and providing it with a proper photovoltaic panel surface (235 kWp to generate and exchange electric energy with the grid was taken into consideration.

  15. Fully dynamic output bounded single source shortest path problem

    Energy Technology Data Exchange (ETDEWEB)

    Frigioni, D. [Universita di L`Aquila, Coppito (Italy); Marchetti-Spaccamela, A.; Nanni, U. [Universita di Roma (Italy)

    1996-12-31

    We consider the problem of maintaining the distances and the shortest paths from a single source in either a directed or an undirected graph with positive real edge weights, handling insertions, deletions and cost updates of edges. We propose fully dynamic algorithms with optimal space requirements and query time. The cost of update operations depends on the class of the considered graph and on the number of vertices that, due to an edge modification, either change their distance from the source or change their parent in the shortest path tree. In the case of graphs with bounded genus (including planar graphs), bounded degree graphs, bounded treewidth graphs and O-near-planar graphs with bounded {beta}, the update procedures require O(log n) amortized time per vertex update, while for general graphs with n vertices and m edges they require O({radical}m log n) amortized time per vertex update. The solution is based on a dynamization of Dijkstra`s algorithm and requires simple data structures that are suitable for a practical and straightforward implementation.

  16. 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.

  17. 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.

  18. Remote operation of telescopes - Long-distance observation

    Science.gov (United States)

    Ford, H. C.

    1982-10-01

    Communications, equipment, and siting and cost considerations for establishing a remotely controlled 10 m optical telescope on Mauna Kea to be operated by the University of California are discussed. The 13,800 ft elevation of the site permits clear viewing most of the year while simultaneously presenting a rarefied and cold atmosphere which can significantly degrade operator performance. A high-bandpass satellite communications link between researchers and operators located in California would permit both research and equipment diagnostics studies to be performed, as well as save travel expenses. A 500 kb/sec data transmission rate will furnish a live picture every five minutes via a 5 MHz bandpass. An on-site control room featuring a computer, tape drive, plotter, terminal, modem, and electronics will cost $54/mo if amortized over a 50 yr installation lifetime.

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

    DEFF Research Database (Denmark)

    Agarwal, Pankaj K.; Arge, Lars; Kaplan, Haim;

    2012-01-01

    {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 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...

  20. 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.

  1. Supply shortage in solar modules expected. Demand explodes as reimbursement increases; Lieferengpaesse bei Solarmodulen erwartet. Stark erhoehte Stromeinspeiseverguetung laesst die Nachfrage explodieren

    Energy Technology Data Exchange (ETDEWEB)

    Lemme, H.

    2000-06-27

    The growth of the German PV market so far will be nothing to the boom initiated by the new Renewable Energy Act (EEG). Reimbursement for power supply from renewables will be much higher than the former level. With 99 Pf per kWh, solar current takes the lead, and solar systems will be amortized within a period of 20 years. Producers are now challenged to meet the demand. [German] Das durchaus beachtliche Wachstums der deutschen Photovoltaikbranche in den letzten Jahren ist nichts gegen den Boom, der jetzt losbricht. Ausloeser ist das frisch in Kraft getretene Erneuerbare-Energien-Gesetz (EEG). Danach werden fuer die Einspeisung von Strom aus regenerativen Quellen ins oeffentliche Netz ab sofort sehr viel hoehere Verguetungen gezahlt als bisher. Die hoechste - 99 Pf pro kWh - erhaelt Solarstrom. Damit kann sich jede Anlage innerhalb von 20 Jahren Betriebszeit amortisieren. Nun sind die Hersteller herausgefordert, mit der Fertigung entsprechend nachzukommen. (orig.)

  2. 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.

  3. 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.

  4. [The potentials for errors in the hygienic assessment of the general vibrations in tractors].

    Science.gov (United States)

    Ivanovich, E; Goranova, L; Enev, S

    1991-01-01

    The data for the parameters of the general vibrations in tractors are comparatively scanty and contradictory. In the present work are analyzed the most frequently met omissions and errors in the measurement and evaluation of the general vibrations, as well as the factors, which can effect the intensity of the general vibrations; constructive and technological peculiarities, technical state, rate of machine amortization, construction, damping qualities, and regulation of the seat, motion velocity, relief, type of the performed agricultural activity. The necessity for taking under consideration these factors in measuring the general vibrations and the hygiene interpretation of the data, as well as precise report on the daily, weekly and general exposure, in view of defining the total vibration loading, is underlined.

  5. 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.

  6. Multi-Hypothesis CRF-Segmentation of Neural Tissue in Anisotropic EM Volumes

    CERN Document Server

    Funke, Jan; Hamprecht, Fred; Cardona, Albert; Cook, Matthew

    2011-01-01

    We present an approach for the joint segmentation and grouping of similar components in anisotropic 3D image data and use it to segment neural tissue in serial sections electron microscopy (EM) images. We first construct a nested set of neuron segmentation hypotheses for each slice. A conditional random field (CRF) then allows us to evaluate both the compatibility of a specific segmentation and a specific inter-slice assignment of neuron candidates with the underlying observations. The model is solved optimally for an entire image stack simultaneously using integer linear programming (ILP), which yields the maximum a posteriori solution in amortized linear time in the number of slices. We evaluate the performance of our approach on an annotated sample of the Drosophila larva neuropil and show that the consideration of different segmentation hypotheses in each slice leads to a significant improvement in the segmentation and assignment accuracy.

  7. Worst Case Efficient Data Structures

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting

    . The first problem we consider is how to make bounded in-degree and out-degree data structures partially persistent, i.e., how to remember old versions of a data structure for later access. A node copying technique of Driscoll et al. supports update steps in amortized constant time and access steps in worst...... case constant time. The worst case time for an update step can be linear in the size of the structure. We show how to extend the technique of Driscoll et al. such that update steps can be performed in worst case constant time on the pointer machine model. We present two new comparison based priority......We study the design of efficient data structures. In particular we focus on the design of data structures where each operation has a worst case efficient implementations. The concrete problems we consider are partial persistence, implementation of priority queues, and implementation of dictionaries...

  8. 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.

  9. 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.)

  10. An online algorithm for generating fractal hash chains applied to digital chains of custody

    CERN Document Server

    Bradford, Phillip G

    2007-01-01

    This paper gives an online algorithm for generating Jakobsson's fractal hash chains. Our new algorithm compliments Jakobsson's fractal hash chain algorithm for preimage traversal since his algorithm assumes the entire hash chain is precomputed and a particular list of Ceiling(log n) hash elements or pebbles are saved. Our online algorithm for hash chain traversal incrementally generates a hash chain of n hash elements without knowledge of n before it starts. For any n, our algorithm stores only the Ceiling(log n) pebbles which are precisely the inputs for Jakobsson's amortized hash chain preimage traversal algorithm. This compact representation is useful to generate, traverse, and store a number of large digital hash chains on a small and constrained device. We also give an application using both Jakobsson's and our new algorithm applied to digital chains of custody for validating dynamically changing forensics data.

  11. A REVIEW ON SALE REVENUE AND TRADE RECEIVABLE ACCOUNTING PROPOSED IN THE DRAFT OF LOCAL FINANCIAL REPORTING FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Gülümser ÜNKAYA

    2016-08-01

    Full Text Available The Draft of Local Financial Reporting Framework issued by Public Oversight Accounting and Auditing Standards Authority for companies which are subject to audit but do not use Turkish Financial Reporting Standards/Turkish Accounting Standards proposes that sale revenue is reported with value of sale for the account and the receivable should be reported with present value calculated with rediscount transaction made by using nominal interest method. Within the scope of sale revenue, trade receivable and qualified financial information concepts, the article reviews the proposal of the draft and puts forward that sale revenue should be reported with value of spot sale and the difference should be considered interest income to be amortized with the rate applied in the transaction, using effective interest method.

  12. Compiler analysis for irregular problems in FORTRAN D

    Science.gov (United States)

    Vonhanxleden, Reinhard; Kennedy, Ken; Koelbel, Charles; Das, Raja; Saltz, Joel

    1992-01-01

    We developed a dataflow framework which provides a basis for rigorously defining strategies to make use of runtime preprocessing methods for distributed memory multiprocessors. In many programs, several loops access the same off-processor memory locations. Our runtime support gives us a mechanism for tracking and reusing copies of off-processor data. A key aspect of our compiler analysis strategy is to determine when it is safe to reuse copies of off-processor data. Another crucial function of the compiler analysis is to identify situations which allow runtime preprocessing overheads to be amortized. This dataflow analysis will make it possible to effectively use the results of interprocedural analysis in our efforts to reduce interprocessor communication and the need for runtime preprocessing.

  13. 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.

  14. Zero-Knowledge Protocols and Multiparty Computation

    DEFF Research Database (Denmark)

    Pastro, Valerio

    in a finite field, in which the third one is the product of the first two. We extend this protocol in two ways: first we consider the case where the values are integers, and then we consider tuples of values that satisfy more general algebraic relations. Our basic scheme achieves optimal amortized......This thesis presents results in two branches of cryptography. In the first part we construct two general multiparty computation protocols that can evaluate any arithmetic circuit over a finite field. Both are built in the preprocessing model and achieve active security in the setting of a dishonest......+ 13] yields a more efficient protocol than that originally proposed in [DPSZ12]. Our preprocessing phases make use of a somewhat homomorphic encryption scheme, and significantly improve on the previous state of the art, both asymptotically and in practice. The online phase we present relies...

  15. La valoración de empresas aplicada en las Mipymes de confecciones textiles de Cúcuta

    Directory of Open Access Journals (Sweden)

    Gerson Rueda-Vera

    2013-01-01

    Full Text Available The intention that raised the investigation, was the knowledge determined on valuation of company applied on the part of the Mipymes textile sector and confections in the municipality of Cúcuta’s San Jose (North of Santander - Colombia. For which there was in use the type of descriptive investigation; a survey was applied to the companies of the sector, having in the price counts the theory of the value, the ebitda (benefit before interests, taxes, depreciations and amortizations, arbitration, the appraisal of values, the residues of the dividends and the structure of the capital, to exercise a comparison with the reality. For it one recommends to bear the trends of the market in mind, to introduce technological processes, to apply some method of valuation of constant form and to increase the capacity.

  16. CAT-generation of ideals

    CERN Document Server

    Ueckerdt, Torsten

    2010-01-01

    We consider the problem of generating all ideals of a poset. It is a long standing open problem, whether or not the ideals of any poset can be generated in constant amortized time, CAT for short. We refine the tree traversal, a method introduced by Pruesse and Ruskey in 1993, to obtain a CAT-generator for two large classes of posets: posets of interval dimension at most two and so called locally planar posets. This includes all posets for which a CAT-generator was known before. Posets of interval dimension at most two generalize both, interval orders and 2-dimensional posets. Locally planar posets generalize for example posets with a planar cover graph. We apply our results to CAT-generate all $c$-orientations of a planar graph. As a special case this is a CAT-generator for many combinatorial objects like domino and lozenge tilings, planar spanning trees, planar bipartite perfect matchings, Schnyder woods, and others.

  17. VARIATIONAL METHODS OF FORMING DEPRECIATION DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Evgeniy Aleksandrovich Filatov

    2014-01-01

    Full Text Available Long-term planning of activity at all and the financial one in particular is one of the cornerstones of modern management. Using of author’s method to form depreciative policy allows to cut uncertainty while making decisions connecting with commercial organizations’ development. The article is devoted to finding optimal strategies for depreciation calculation by comparative analysis of the straight-line and proposed by the authors methods. It presents a new method of variational calculations of depreciation policy based on the handling of the introduced by the authors coefficients (linear, step and correction coefficients, allowing to an economic entity to reasonably form and distribute the amortization fund in accordance with the market situation.

  18. 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.

  19. Mass driver retrievals of earth-approaching asteroids. [earth orbit capture for mining purposes

    Science.gov (United States)

    Oleary, B.

    1977-01-01

    Mass driver tugs can be designed to move Apollo and Amor asteroids at opportunities of low velocity increment to the vicinity of the earth. The cost of transferring asteroids through a velocity interval of 3 km/sec by mass driver is about 16 cents per kilogram amortized over 10 years, about ten times less than that required to retrieve lunar resources during the early phases of a program of space manufacturing. About 22 per cent of a 200-meter diameter asteroid could be transferred to high earth orbit by an automated 100 megawatt solar-powered mass driver in a period of five years for a cost of approximately $1 billion. Estimates of the total investment of a space manufacturing program could be reduced twofold by using asteroidal instead of lunar resources; such a program could begin several years sooner with minimal concurrent development if asteroidal search programs and mass driver development are immediately accelerated.

  20. 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.

  1. Using the anti-adherence paints to manufacturing of the moulds intended for iron castings

    Science.gov (United States)

    Josan, A.; Pinca Bretotean, C.

    2017-01-01

    The paper presents the critical technology for obtaining of the lamellar graphite grey cast iron castings (Supporting roll type). Are presented the stages of achievement of the mould and the elaboration technology of the liquid alloy. A view to improving the qualitative characteristics of the castings and reducing the defects due to achievement of moulds it is necessary to use the antiadherence paints for moulds and cores. From the point of view of the cost the antiadherence paints belong to the expensive material category. But these expenses are done with their acquisition are amortized into account of improving the commercial aspect of the castings and shortening of the cleaning-finishing operations. Due to increase the resistance of the moulds and cores which they apply it is possible to decrease the machining allowance.

  2. 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)

  3. Economic Geology of the Moon: Some Considerations

    Science.gov (United States)

    Gillett, Stephen L.

    1992-01-01

    Supporting any but the smallest lunar facility will require indigenous resources due to the extremely high cost of bringing material from Earth. The Moon has also attracted interest as a resource base to help support near-Earth space activities, because of the potential lower cost once the necessary infrastructure has been amortized. Obviously, initial lunar products will be high-volume, bulk commodities, as they are the only ones for which the economics of lunar production are conceivably attractive. Certain rarer elements, such as the halogens, C, and H, would also be extremely useful (for propellant, life support, and/or reagents), and indeed local sources of such elements would vastly improve the economics of lunar resource extraction. The economic geology of the Moon is discussed.

  4. 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.

  5. Application specific Tester-On-a-Resident-Chip (TORCH{trademark}) - innovation in the area of semiconductor testing

    Energy Technology Data Exchange (ETDEWEB)

    Bowles, M. [L& M Technologies, Albuquerque, NM (United States); Peterson, T. [New Mexico Highlands Univ., Las Vegas, NM (United States); Savignon, D.; Campbell, D. [Sandia National Labs., Albuquerque, NM (United States)

    1997-12-01

    Manufacturers widely recognize testing as a major factor in the cost, producability, and delivery of product in the $100 billion integrated circuit business: {open_quotes}The rapid development of VLSI using sub-micron CMOS technology has suddenly exposed traditional test techniques as a major cost factor that could restrict the development of VLSI devices exceeding 512 pins an operating frequencies above 200 MHz.{close_quotes} -- 1994 Semiconductor Industry Association Roadmap, Design and Test, Summary, pg. 43. This problem increases dramatically for stockpile electronics, where small production quantities make it difficult to amortize the cost of increasingly expensive testers. Application of multiple ICs in Multi-Chip Modules (MCM) greatly multiplies testing problems for commercial and defense users alike. By traditional test methods, each new design requires custom test hardware and software and often dedicated testing equipment costing millions of dollars. Also, physical properties of traditional test systems often dedicated testing equipment costing millions of dollars. Also, physical properties of traditional test systems limit capabilities in testing at-speed (>200 MHz), high-impedance, and high-accuracy analog signals. This project proposed a revolutionary approach to these problems: replace the multi-million dollar external test system with an inexpensive test system integrated onto the product wafer. Such a methodology enables testing functions otherwise unachievable by conventional means, particularly in the areas of high-frequency, at-speed testing, high impedance analog circuits, and known good die assessment. The techniques apply specifically to low volume applications, typical of Defense Programs, where testing costs represent an unusually high proportional of product costs, not easily amortized.

  6. On Debt Repayment of Urban Rail Transit Construction Projects%城市轨道交通建设项目债务偿还方式思考

    Institute of Scientific and Technical Information of China (English)

    马季华

    2013-01-01

    Low-fare policy of urban rail transit results in project construction fund essentially relying on the city government subsidies. The principal of the loans should be paid in annual installments and the interests are also to be paid by amortization. Compared with principal repayment with grace period, annual amortization has stronger binding effect on companies so that they can act according to their capabilities, control risks and apportion their debt burdens. It is a safe and fair long-term mechanism for investment and financing.%城市轨道交通的低票价政策决定了项目建设资金最终依靠城市政府投入与个人住房采取按揭贷款“超前消费”的模式类似,城市轨道交通建设项目适合采取借钱“超前建设”的模式.建议城市轨道交通建设项目的债务实行本金按年分期偿还的方式,即不但利息要按年支付,本金也要按年分期偿还.本金按年分期偿还方式与本金设置宽限期偿还方式相比,具有更强的约束性,有利于实现量力而行、控制风险和均衡负担,是安全、公平的投融资长效机制.

  7. 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.

  8. 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

  9. 创新型企业无形资产价值相关性研究%Research on Value Relevance of Intangible Assets of Innovative Enterprises

    Institute of Scientific and Technical Information of China (English)

    杜军; 姜慧慧

    2013-01-01

    In order to explore the impact of intangible assets in innovative corporate profitability,the paper uses the empiri-cal analysis and the innovative companies published by the Ministry of Science as samples,analyzes the relevance between intangible asset and the quality of enterprise accounting surplus,the relevance between intangible assets and accounting in-formation value,and the relevance between intangible assets and the value of information amortization.The result shows that the positive impact of intangible assets on the accounting surplus of innovative enterprises is less than the impact of non-innovative enterprises and the positive influence on innovative companies stock price more than the positive influence on non-innovative enterprises.However,there isn’ t any relevance between intangible assets and the value of information amortization,different types of intangible assets have different impacts on two types of enterprises.Finally,the paper puts forward appropriate policy recommendations to the innovative enterprises according to the existing problems.%为探究无形资产对创新型企业盈利能力的影响,选取科技部公布的创新型企业为样本,分析无形资产对创新型企业会计盈余质量的贡献以及纰漏的无形资产信息对投资者的有用性,并且探讨无形资产摊销信息的价值相关性。结果显示,无形资产对创新型企业会计盈余的正向影响小于对非创新型企业的影响,对创新型企业股票市价的正向影响大于对非创新型企业,但是无形资产摊销不具有价值相关性,不同类无形资产对两类企业的影响不同。最后针对创新型企业现存的问题提出相应的政策建议。

  10. 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

  11. 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

  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. Public Debt and External Reserve: The Nigerian Experience (1981–2013

    Directory of Open Access Journals (Sweden)

    Victoria Senibi

    2016-01-01

    Full Text Available Nigeria is confronted with the issue of limited capital and has to resort to foreign debt in order to augment domestic savings, balance of payment deficits, and shortfall in revenue which induce continuous raise in the debt stock at an alarming rate. In the light of this, this study assesses the impact of public debt on external reserve in Nigeria. The objectives of this study include the assessment of the trends and relationship between public debt and external reserve in Nigeria, using the Johansen cointegration and FMOLS technique on the secondary data from 1981 to 2013. The result revealed that public debt has a positive and significant effect on external reserve stock in the long run suggesting that the nation’s debt crisis can be attributed to both exogenous and endogenous factors such as the nature of the economy, economic policies, high dependence on oil, and swindling foreign exchange receipt. This study recommends that the federal government should employ more superior method to negotiate for fixed interest payment and varying amortization schemes, as well as seek multiyear rescheduling rather than year by year basis.

  14. Efficiency by means of intelligence. Control engineering increases the performance of pumping and shredders; Effizienz durch Intelligenz. Steuerungstechnik steigert die Leistung von Pump- und Zerkleinerungsanlagen

    Energy Technology Data Exchange (ETDEWEB)

    Wenner, Carsten; Vogelsang, Hugo [Maschinenbau GmbH, Essen (Germany)

    2009-01-15

    For a long time, modern machine tools are no more applicable efficiently without electronics. However, it is expected frequently from macerators and displacement pumps that they work completely without appropriate control engineering and/or with minimal control engineering. The achievement and efficiency of these systems can be improved by the investment into modern and intelligent control engineering clearly. Under this aspect, the author of the contribution under consideration reports on the application of the macerator RotaCut 5000 in the biogas plant Duderstadt. The protection from foreign bodies and for simultaneous substrate preparation, a RotaCut 5000 is connected before the rotary pump. For both devices, an appropriate performance control unit was installed. Rotary pump and RotaCut 5000 work reliably, efficiently and attain a power demand of 10 kW. This means a saving of 1,600 kW/h per week and a saving between 10,000 and 12,000 euros per year. The entire investment amortized after some months.

  15. 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.

  16. Performance of Soft Asphalt and Double Otta Seal within First Three Years

    Directory of Open Access Journals (Sweden)

    Audrius Vaitkus

    2016-01-01

    Full Text Available Gravel roads play an important role in the transport infrastructure. However, their maintenance (especially the control of dustiness using chemical dust suppressants is expensive. Besides, the condition of gravel roads results in low driving comfort, longer travelling time, faster vehicle amortization, and so forth. Typically, these problems are solved by paving gravel roads with asphalt wearing layer. However, north countries practice had shown pavement structure high susceptibility to frost due to insufficient thickness of frost resistance layer. The construction of thicker frost resistant layer increases road construction cost by 25% and, in most cases, there is no need to increase bearing capacity by increasing total thickness of pavement structure. In 2012 19 gravel roads were constructed using cost effective rehabilitation technologies—soft asphalt and double Otta Seal in Lithuania. This paper focuses on those two technologies’ performance within first three years of constructed roads exploitation. The implemented experimental research consisted of three parts by evaluating constructed roads base layers bearing capacity; pavement roughness; and pavement distresses and defects. As a result, the acceptable performance indicators were determined for both technologies—soft asphalt and double Otta Seal. Also recommendations for construction and exploitation improvement were defined.

  17. Optimization in gas distribution through fixed networks and the vehicle fleet; Otimizacao na distribuicao de gas atraves de redes fixas e frota de veiculos

    Energy Technology Data Exchange (ETDEWEB)

    Alves Filho, Sebastiao Emidio; Goldbarg, Marco Cesar [Rio Grande do Norte Univ., Natal, RN (Brazil). Dept. de Informatica e Matematica Aplicada. Lab. de Algoritmos Experimentais]. E-mail: {alves,gold}@dimap.ufrn.br

    2003-07-01

    The gas distribution is mainly made either with a vehicle fleet or through a fixed network. Here in Brazil there are only few fixed networks regions, because of its high cost. The raising of the natural gas demand makes necessary to optimize the politics of gas distribution and integrate, if it is possible, in an unique system these two strategies. The work consists on the costumers determination, which will be considered on the fixed networks or mobile services, given a set of customers with their respective demands and the vehicle fleet operation costs and capacities. The implantation and operation costs of the fixed networks are known, as well as the penalties that happen on the system if one of the demand points is not serviced. The new network implementation costs would be amortized inside the time window known. This work intends to attack the problem through the transgenetic approach, which manipulate solution that minimize the costs under the optics of each subsystem, comparing its results with another evolutionary algorithm. (author)

  18. 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。

  19. 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.)

  20. Reducing the Cost of Laparoscopy: Reusable versus Disposable Laparoscopic Instruments

    Directory of Open Access Journals (Sweden)

    Dimitrios K. Manatakis

    2014-01-01

    Full Text Available Cost-effectiveness in health care management is critical. The situation in debt-stricken Greece is further aggravated by the financial crisis and constant National Health System expense cut-downs. In an effort to minimize the cost of laparoscopy, our department introduced reusable laparoscopic instruments in December 2011. The aim of this study was to assess potential cost reduction of laparoscopic operations in the field of general surgery. Hospital records, invoice lists, and operative notes between January 2012 and December 2013, were retrospectively reviewed and data were collected on laparoscopic procedures, instrument failures, and replacement needs. Initial acquisition cost of 5 basic instrument sets was €21,422. Over the following 24 months, they were used in 623 operations, with a total maintenance cost of €11,487. Based on an average retail price of €490 per set, projected cost with disposable instruments would amount to €305,270, creating savings of €272,361 over the two-year period under study. Despite the seemingly high purchase price, each set amortized its acquisition cost after only 9 procedures and instrument cost depreciated to less than €55 per case. Disposable instruments cost 9 times more than reusable ones, and their high price would almost equal the total hospital reimbursement by social security funds for many common laparoscopic procedures.

  1. 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...

  2. 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.

  3. 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.

  4. Maintanance and 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 Zagospodarowanie i odtwarzanie majątku Zasobu Własności Rolnej Skarbu Państwa w dzierżawie (na przykładzie oddziału terenowego AWRSP w Poznaniu w latach 1995-2002

    Directory of Open Access Journals (Sweden)

    Piotr Bogdan Nowak

    2008-12-01

    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 important part of it constituted fixed assets (buildings and structures. The accepted methods of fixed assets depreciation and forms of amortization did not ensure their regeneration (replacement. Particularly, it concerns the leased fixed assets. The Leaseholders were not interested in a regeneration of assets and the owner (State Treasury provided only a small amount of financial means for this purpose. The survey involved 68 leaseholders using the grounds of 47 900 hectares taken in lease from the Poznań RB of APAST and leasing fixed assets of the initial value of about 317 million zloty. The material involves data of 1807 buildings of the APAST assets from 1995 to 2002. The survey results show that the majority of the fixed assets in lease were in use but they were reproduced to a low degree (the average – 69% and capital investment constituted about a half of the financial outlay. The rest of it was spent on reconstruction.

  5. 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. 9 months for energy, 3 months for greenhouse gases, and 3 years 3 months for economic amortization, whereas, in contrast, liquid cattle waste did not perform positive replacement effects in this analysis.

  6. Dynamic External Hashing: The Limit of Buffering

    CERN Document Server

    Wei, Zhewei; Zhang, Qin

    2008-01-01

    Hash tables are one of the most fundamental data structures in computer science, in both theory and practice. They are especially useful in external memory, where their query performance approaches the ideal cost of just one disk access. Knuth gave an elegant analysis showing that with some simple collision resolution strategies such as linear probing or chaining, the expected average number of disk I/Os of a lookup is merely $1+1/2^{\\Omega(b)}$, where each I/O can read a disk block containing $b$ items. Inserting a new item into the hash table also costs $1+1/2^{\\Omega(b)}$ I/Os, which is again almost the best one can do if the hash table is entirely stored on disk. However, this assumption is unrealistic since any algorithm operating on an external hash table must have some internal memory (at least $\\Omega(1)$ blocks) to work with. The availability of a small internal memory buffer can dramatically reduce the amortized insertion cost to $o(1)$ I/Os for many external memory data structures. In this paper we...

  7. 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".

  8. 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.

  9. Thermodynamic Analysis of Air Separation System Based on Exergy Balance%基于平衡的空分系统热力学分析

    Institute of Scientific and Technical Information of China (English)

    陈毕杨

    2015-01-01

    Based on the thermodynamics description and analysis methods of air separation ,the exergy balance of air sepa-ration system has established .While the evaluation of raw material and the products exergy obtained form , exergy change and exergy transfer , an unified benchmark was used in the balance relation to make thermodynamic analysis of the system , which provides a theoretical basis for the amortization of the cost of energy in actual production .%通过对空分系统的热力学描述和分析方法的比较,建立空分系统的平衡关系,通过统一基准,对系统进行热力学分析,得到系统原料及各产品的构成、变化和转移情况。为实际生产过程中能源成本的摊销提供了理论依据。

  10. Incremental Topological Ordering and Strong Component Maintenance

    CERN Document Server

    Haeupler, Bernhard; Tarjan, Robert E

    2008-01-01

    We present an on-line algorithm for maintaining a topological order of a directed acyclic graph as arcs are added, and detecting a cycle when one is created. Our algorithm takes O(m^{1/2}) amortized time per arc, where m is the total number of arcs. For sparse graphs, this bound improves the best previous bound by a logarithmic factor and is tight to within a constant factor for a natural class of algorithms that includes all the existing ones. Our main insight is that the bidirectional search method of previous algorithms does not require an ordered search, but can be more general. This allows us to avoid the use of heaps (priority queues) entirely. Instead, the deterministic version of our algorithm uses (approximate) median-finding. The randomized version of our algorithm avoids this complication, making it very simple. We extend our topological ordering algorithm to give the first detailed algorithm for maintaining the strong components of a directed graph, and a topological order of these components, as ...

  11. 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.

  12. Economic Analysis for Rebuilding of an Aged Pulverized Coal-Fired Boiler with a New Boiler in an Aged Thermal Power Plant

    Directory of Open Access Journals (Sweden)

    Burhanettin Cetin

    2013-01-01

    Full Text Available Fossil-fired thermal power plants (TPP produce a significant part of electricity in the world. Because of the aging TPPs and so their equipment (especially boiler, thermal power plants also produce less power than their installed capacities, and there has been power loss in time. This situation affects the supply and demand balance of countries. For this reason, aging equipments such as pulverized coal-fired boiler (PCB must be renewed and power loss must be recovered, instead of building new TPPs. In this study, economic analysis of rebuilding an aged pulverized coal-fired boiler with a new pulverized coal-fired boiler including flue gas desulfurization (FGD unit and a circulating fluidized bed boiler (FBB are investigated in an existing old TPP. Emission costs are also added to model, and the developed model is applied to a 200 MWe pulverized coal-fired thermal power plant in Turkey. As a result, the payback period and the net present value are calculated for different technical and economic parameters such as power loss, load factor, electricity price, discount rate, and escalation rate by using the annual value method. The outcomes of this study show that rebuilding of a pulverized coal-fired boiler with a new one is amortized itself in a very short time.

  13. Dynamic Range Majority Data Structures

    CERN Document Server

    He, Meng; Nicholson, Patrick K

    2011-01-01

    Given a set $P$ of coloured points on the real line, we study the problem of answering range $\\alpha$-majority (or "heavy hitter") queries on $P$. More specifically, for a query range $Q$, we want to return each colour that is assigned to more than an $\\alpha$-fraction of the points contained in $Q$. We present a new data structure for answering range $\\alpha$-majority queries on a dynamic set of points, where $\\alpha \\in (0,1)$. Our data structure uses O(n) space, supports queries in $O((\\lg n) / \\alpha)$ time, and updates in $O((\\lg n) / \\alpha)$ amortized time. If the coordinates of the points are integers, then the query time can be improved to $O(\\lg n / (\\alpha \\lg \\lg n) + (\\lg(1/\\alpha))/\\alpha))$. For constant values of $\\alpha$, this improved query time matches an existing lower bound, for any data structure with polylogarithmic update time. We also generalize our data structure to handle sets of points in d-dimensions, for $d \\ge 2$, as well as dynamic arrays, in which each entry is a colour.

  14. I/O-Efficient Planar Range Skyline and Attrition Priority Queues

    DEFF Research Database (Denmark)

    Kejlberg-Rasmussen, Casper; Tao, Yufei; Tsakalidis, Konstantinos

    2013-01-01

    We study the static and dynamic planar range skyline reporting problem in the external memory model with block size B, under a linear space budget. The problem asks for an O(n/B) space data structure that stores n points in the plane, and supports reporting the k maximal input points (a...... in matching complexities. Interestingly, these lower and upper bounds coincide with those of the planar orthogonal range reporting problem, i.e., the skyline requirement does not alter the problem difficulty at all! Finally, we present the first dynamic linear space data structure that supports top......-open queries in O(log2Bε n + k/B1 ε > and updates in O(log2Bε n) worst case I/Os, for ε ∈ [0, 1]. This also yields a linear space data structure for 4-sided queries with optimal query I/Os and O(log(n/B)) amortized update I/Os. We consider of independent interest the main component of our dynamic structures...

  15. Dynamic range majority data structures

    DEFF Research Database (Denmark)

    Elmasry, Amr Ahmed Abd Elmoneim; He, Meng; Munro, J. Ian

    2011-01-01

    data structure for answering range α-majority queries on a dynamic set of points, where α ε (0,1). Our data structure uses O(n) space, supports queries in O((lg n)/α) time, and updates in O((lg n)/α) amortized time. If the coordinates of the points are integers, then the query time can be improved to O......Given a set P of n coloured points on the real line, we study the problem of answering range α-majority (or "heavy hitter") queries on P. More specifically, for a query range Q, we want to return each colour that is assigned to more than an α-fraction of the points contained in Q. We present a new......((lg n/(α lglg n)). For constant values of α, this improved query time matches an existing lower bound, for any data structure with polylogarithmic update time. We also generalize our data structure to handle sets of points in d-dimensions, for d ≥ 2, as well as dynamic arrays, in which each entry...

  16. Dynamic Range Selection in Linear Space

    CERN Document Server

    He, Meng; Nicholson, Patrick K

    2011-01-01

    Given a set $S$ of $n$ points in the plane, we consider the problem of answering range selection queries on $S$: that is, given an arbitrary $x$-range $Q$ and an integer $k > 0$, return the $k$-th smallest $y$-coordinate from the set of points that have $x$-coordinates in $Q$. We present a linear space data structure that maintains a dynamic set of $n$ points in the plane with real coordinates, and supports range selection queries in $O((\\lg n / \\lg \\lg n)^2)$ time, as well as insertions and deletions in $O((\\lg n / \\lg \\lg n)^2)$ amortized time. The space usage of this data structure is an $\\Theta(\\lg n / \\lg \\lg n)$ factor improvement over the previous best result, while maintaining asymptotically matching query and update times. We also present the first succinct data structure that supports range selection queries on a dynamic array of $n$ values drawn from a bounded universe.

  17. Discussion of Accounting Treatment Modes to Be Hedge Funds in Accounting Regulations for Hospitals%对新《医院会计制度》中“待冲基金”科目账务处理方式的商榷

    Institute of Scientific and Technical Information of China (English)

    梁秀林

    2012-01-01

    通过分析待冲基金的账务处理方式,讨论了利用财政补助购建的固定资产、无形资产和库存物资等在计提折旧、摊销、发出时,冲减待冲基金而不计入成本费用,会弱化医院成本核算、掩盖资产损失、违背会计的配比原则、虚增经营结余等问题,提出了待冲基金转入事业基金的解决思路.%Through analyzing the accounting treatment modes to be hedge funds, the article discusses problems of using public finance-allowance purchases fixed assets, intangible assets, stocks etc in process of depreciation, amortization delivery. Instead of costing expenses, it offsets against Be hedge funds. It also weakens the cost of hospitals, violates matching principle of accounting and inflated operation surplus. At last, it proposes the solution to transfer from be hedge funds to funds of non-profit organization.

  18. 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.

  19. 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.

  20. 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.

  1. Full-scale phosphorus recovery from digested wastewater sludge in Belgium - part II: economic opportunities and risks.

    Science.gov (United States)

    Geerts, Sam; Marchi, Adrien; Weemaes, Marjoleine

    2015-01-01

    One of the options to recycle phosphorus (P) in the wastewater sector is to recover it as struvite crystals from digested sludge. Measurements on a full-scale demonstration plant in Leuven, Belgium, yielded a first indication of the profitability of struvite recovery, in function of different variables such as incoming PO(4)(3-) concentration, MgCl₂dosing, improved dewaterability, etc. An uncertainty and sensitivity analysis was carried out. Although possible improvement in sludge dewaterability when recovering struvite from digested sludge has a positive economic amortization effect, it is at the same time the largest source of financial risk. A theoretical exercise showed that for struvite recovery from centrate, uncertainty would be lower, and the largest sensitivity would be attributed to ingoing PO(4)(3-) concentration. Although struvite recovery from digested sludge is riskier, it is an investment with potentially a higher return than investment in struvite recovery from centrate. The article provides information for possible financial incentive schemes to support P-recovery.

  2. 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.

  3. Are Costs of Robot-Assisted Surgery Warranted for Gynecological Procedures?

    Directory of Open Access Journals (Sweden)

    Peter van Dam

    2011-01-01

    Full Text Available The exponential use of robotic surgery is not the result of evidence-based benefits but mainly driven by the manufacturers, patients and enthusiastic surgeons. The present review of the literature shows that robot-assisted surgery is consistently more expensive than video-laparoscopy and in many cases open surgery. The average additional variable cost for gynecological procedures was about 1600 USD, rising to more than 3000 USD when the amortized cost of the robot itself was included. Generally most robotic and laparoscopic procedures have less short-term morbidity, blood loss, intensive care unit, and hospital stay than open surgery. Up to now no major consistent differences have been found between robot-assisted and classic video-assisted procedures for these factors. No comparative data are available on long-term morbidity and oncologic outcome after open, robotic, and laparoscopic gynecologic surgery. It seems that currently only for very complex surgical procedures, such as cardiac surgery, the costs of robotics can be competitive to open surgical procedures. In order to stay viable, robotic programs will need to pay for themselves on a per case basis and the costs of robotic surgery will have to be reduced.

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

    Energy Technology Data Exchange (ETDEWEB)

    Allada, Veerendra, Benjegerdes, Troy; Bode, Brett

    2009-08-31

    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.

  5. 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.

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. Maintaining Arrays of Contiguous Objects

    Science.gov (United States)

    Bender, Michael A.; Fekete, Sándor P.; Kamphans, Tom; Schweer, Nils

    In this paper we consider methods for dynamically storing a set of different objects (“modules”) in a physical array. Each module requires one free contiguous subinterval in order to be placed. Items are inserted or removed, resulting in a fragmented layout that makes it harder to insert further modules. It is possible to relocate modules, one at a time, to another free subinterval that is contiguous and does not overlap with the current location of the module. These constraints clearly distinguish our problem from classical memory allocation. We present a number of algorithmic results, including a bound of {Θ}(n^2) on physical sorting if there is a sufficiently large free space and sum up NP-hardness results for arbitrary initial layouts. For online scenarios in which modules arrive one at a time, we present a method that requires O(1) moves per insertion or deletion and amortized cost O(m_i lg hat{m}) per insertion or deletion, where m i is the module’s size, hat{m} is the size of the largest module and costs for moves are linear in the size of a module.

  12. Maintaining Arrays of Contiguous Objects

    CERN Document Server

    Bender, Michael A; Kamphans, Tom; Schweer, Nils

    2011-01-01

    In this paper we consider methods for dynamically storing a set of different objects ("modules") in a physical array. Each module requires one free contiguous subinterval in order to be placed. Items are inserted or removed, resulting in a fragmented layout that makes it harder to insert further modules. It is possible to relocate modules, one at a time, to another free subinterval that is contiguous and does not overlap with the current location of the module. These constraints clearly distinguish our problem from classical memory allocation. We present a number of algorithmic results, including a bound of Theta(n^2) on physical sorting if there is a sufficiently large free space and sum up NP-hardness results for arbitrary initial layouts. For online scenarios in which modules arrive one at a time, we present a method that requires O(1) moves per insertion or deletion and amortized cost O(m_i log M) per insertion or deletion, where m_i is the module's size, M is the size of the largest module and costs for ...

  13. 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.

  14. 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.

  15. 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.

  16. DDH-like Assumptions Based on Extension Rings

    DEFF Research Database (Denmark)

    Cramer, Ronald; Damgård, Ivan Bjerre; Kiltz, Eike;

    2011-01-01

    generalized to use instead d-DDH, and we show in the generic group model that d-DDH is harder than DDH. This means that virtually any application of DDH can now be realized with the same (amortized) efficiency, but under a potentially weaker assumption. On the negative side, we also show that d-DDH, just like...... DDH, is easy in bilinear groups. This motivates our suggestion of a different type of assumption, the d-vector DDH problems (VDDH), which are based on f(X)= X^d, but with a twist to avoid the problems with reducible polynomials. We show in the generic group model that VDDH is hard in bilinear groups...... and that in fact the problems become harder with increasing d and hence form an infinite hierarchy. We show that hardness of VDDH implies CCA-secure encryption, efficient Naor-Reingold style pseudorandom functions, and auxiliary input secure encryption, a strong form of leakage resilience. This can be seen...

  17. 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)

  18. ESSENTIALLY-LINGUISTIC PARADIGM’S INFLUENCE TO TERMINOLOGICAL FIELD OF ACCOUNTING DISCIPLINES

    Directory of Open Access Journals (Sweden)

    Adamenko A. A.

    2016-05-01

    Full Text Available Market transformations have been continuing for more than twenty years in our country, and categories of accounting disciplines are still not structured. This leads to difficulties in unified understanding of most important indicators. These issues are devoted to research in the sphere of essentially-linguistic paradigm, that reflects relationship of linguistics and accounting. Essentially-linguistic paradigm works with the titles of concepts and their essential content. In this article, some categories of financial and management accounting illustrate the basic provisions of the paradigm. Attention is paid to such concepts as depreciation and amortization (financial accounting, management accounting and controlling (accounting systems, formed for making management decisions. There is a profit margin generated in the accrual method (financial accounting system and cash basis (management accounting system within the framework of practical implementation of essentiallylinguistic paradigm. Accounts’ correspondences are described for reflection of these indicators in accounts. Marginal income reflects using double entry; contribution reflects using of off-balance accounts. There are conclusion about the crucial role of essentially-linguistic paradigm in the process of decisionmaking

  19. Design and realization of the project accounting system%工程项目会计核算系统设计及实现

    Institute of Scientific and Technical Information of China (English)

    门云会

    2014-01-01

    为了满足工程公司项目管理在业务和管理上的要求,开发了工程项目会计核算系统,设计时吸取会计科目编制规则的优势,结合项目会计的业务要求,将项目按照财务管理模式区分收入成本及损益等,创新设计了项目科目和项目摊销规则,实现了信息化管理的工程项目会计核算。%In order to meet the business and management requirements of project management in the engineering company,the project accounting system is developed in this paper. While designing the system,we absorb the advantages of the rules for the preparation of accounting subject, divide the project cost into revenue cost and profit and loss according to the financial management mode in com-bination with the requirements of project accounting business,innovatively design the project subject and the project amortization rule, and realize the information management of the project accounting system.

  20. Financial performance and information disclosure on human resources: an analysis of companies in the IBRX – 100

    Directory of Open Access Journals (Sweden)

    Gustavo Henrique Costa Souza

    2016-03-01

    Full Text Available The research question that guided this study was: What is the relationship between the process of disseminating information on human resources and the financial performance of the companies? The research was conducted with the companies in the IBrX-100. All reports that supported this study relate only to the year 2013. The process of disseminating information on human resources was analyzed using the method by Mamun (2009. The statistical technique of multiple regression was used to assist in the interpretation of data, based on a cross-sectional view. The variables chosen for this study were Profitability (REN; Turnover (VV and Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA. The companies analyzed presented a low disclosure rate of information on human resources. In view of the variables surveyed for this study, however, it can be concluded that there is a relationship between the process of disseminating information on human resources and the financial performance of companies when represented by Turnover and EBITDA - given that the profitability demonstrated no significant relationship in this analysis. Overall, the findings confirm other previous studies on the subject.

  1. 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.

  2. DIDA: Distributed Indexing Dispatched Alignment.

    Directory of Open Access Journals (Sweden)

    Hamid Mohamadi

    Full Text Available One essential application in bioinformatics that is affected by the high-throughput sequencing data deluge is the sequence alignment problem, where nucleotide or amino acid sequences are queried against targets to find regions of close similarity. When queries are too many and/or targets are too large, the alignment process becomes computationally challenging. This is usually addressed by preprocessing techniques, where the queries and/or targets are indexed for easy access while searching for matches. When the target is static, such as in an established reference genome, the cost of indexing is amortized by reusing the generated index. However, when the targets are non-static, such as contigs in the intermediate steps of a de novo assembly process, a new index must be computed for each run. To address such scalability problems, we present DIDA, a novel framework that distributes the indexing and alignment tasks into smaller subtasks over a cluster of compute nodes. It provides a workflow beyond the common practice of embarrassingly parallel implementations. DIDA is a cost-effective, scalable and modular framework for the sequence alignment problem in terms of memory usage and runtime. It can be employed in large-scale alignments to draft genomes and intermediate stages of de novo assembly runs. The DIDA source code, sample files and user manual are available through http://www.bcgsc.ca/platform/bioinfo/software/dida. The software is released under the British Columbia Cancer Agency License (BCCA, and is free for academic use.

  3. 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.

  4. The potential of the extracts of Tagetes minuta Linnaeus (Asteraceae, Acalypha fruticosa Forssk (Euphorbiaceae and Tarchonanthus camphoratus L. (Compositae against Phlebotomus duboscqi Neveu Lemaire (Diptera: Psychodidae, the vector for Leishmania major Yakimoff and Schokhor

    Directory of Open Access Journals (Sweden)

    Laban N. Ireri, Jedida Kongoro, Peter Ngure, Charles Mutai, Bernard Langat, Willy Tonui, Albert Kimutai, Obadiah Mucheru

    2010-09-01

    Full Text Available Background & objectives: Harmful effects of synthetic chemical insecticides including vectorresistance, environmental pollution and health hazards have necessitated the current significancein the search for plant-based insecticide products that are environmentally safe and effective toleishmaniases control. The insecticidal activity of Tagetes minuta Linnaeus (Asteraceae, Acalyphafruticosa Forssk (Euphorbiaceae and Tarchonanthus camphoratus L. (Compositae extracts wereinvestigated against Phlebotomus duboscqi Neveu Lemaire (Diptera: Psychodidae.Methods: The extracts were prepared from dried aerial parts soaked in methanol and ethyl acetatetwice until the filtrates became clear, filtered and dried out by rotary evaporation at 30–35oC. Thesolid extracts obtained were later prepared into 2.5, 5 and 10 mg/ml. Two millilitres of the solutionswere blotted on filter papers, which were dried overnight and placed into jars where adult sandflieswere aspirated. Males and females were assayed separately.Results & conclusion: The extracts had significant mortality (p<0.05 in both males and femalesbioassays but were not significantly different between sexes. The extracts of Acalypha fruticosaand Tagetes minuta had significantly higher mortality rates than those of Tarchonanthuscamphoratus and the different concentrations used showed significantly different mortality ratesand 10 mg/ml was the most effective concentration. Cent percent mortality was obtained at 96 hof exposure to 5 and 10 mg/ml concentrations except for Tarchonanthus camphoratus which had amortality of only 46.7% in 10 mg/ml bioassay. These extracts were found to be insecticidal to adultsandflies.

  5. 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.

  6. DDH-Like Assumptions Based on Extension Rings

    DEFF Research Database (Denmark)

    Cramer, Ronald; Damgård, Ivan Bjerre; Kiltz, Eike;

    2012-01-01

    We introduce and study a new type of DDH-like assumptions based on groups of prime order q. Whereas standard DDH is based on encoding elements of $\\mathbb{F}_{q}$ “in the exponent” of elements in the group, we ask what happens if instead we put in the exponent elements of the extension ring $R...... obtain, in fact, an infinite hierarchy of progressively weaker assumptions whose complexities lie “between” DDH and CDH. This leads to a large number of new schemes because virtually all known DDH-based constructions can very easily be upgraded to be based on d-DDH. We use the same construction...... and security proof but get better security and moreover, the amortized complexity (e.g, computation per encrypted bit) is the same as when using DDH. We also show that d-DDH, just like DDH, is easy in bilinear groups. We therefore suggest a different type of assumption, the d-vector DDH problems (d...

  7. 高校新会计制度的主要变化及实施思考%The Main Changes and the Implementation Thoughts in New Accounting System in Higher Colleges

    Institute of Scientific and Technical Information of China (English)

    杨惠

    2015-01-01

    The "New Accounting System in Higher Colleges"comprehensively perfects accounting subject system.Withdrawing fixed assets depreciation and intangible assets amortization are newly added.Infrastructure data periodically incorporates into the financing overall account of higher colleges.Check computation of carryforward,balance and distribution of non -financial subsidy are standardized.It also systematically perfects financial report form structures and systems.In order to better imple-ment new accounting system,this paper puts forward several measures through the comparison of the old and new accounting system as well as the analysis of some new changed points.%新《高等学校会计制度》完善了会计科目体系,新增了计提固定资产折旧和无形资产摊销,基建数据定期并入高校财务“大账”等核算内容,规范了财政补助结转、结余的核算,并系统完善了财务报表结构和体系。为了更好执行新会计制度,通过对比分析新会计制度与原制度的主要变化,针对性地提出实施新制度的对策措施。

  8. Magnetically levitated space elevator to low-earth orbit

    Science.gov (United States)

    Hull, John R.; Mulcahy, Thomas M.; Niemann, Ralph C.

    2002-05-01

    The properties of currently available NbTi superconductors and carbon-fiber structural materials enable the possibility of constructing a magnetically levitated space elevator from the earth's surface up to an altitude of ≈200 km. The magnetic part of the elevator consists of a long loop of current-carrying NbTi, composed of one length that is attached to the earth's surface in an east-west direction and a levitated-arch portion. The critical current density of NbTi is sufficiently high that these conductors will stably levitate in the earth's magnetic field. The 200-km maximum height of the levitated arch is limited by the allowable stresses of the structural material. The loop is cryogenically cooled with helium, and the system utilizes intermediate pumping and cooling stations along both the ground and the levitated portion of the loop, similar to other large terrestrial cryogenic systems. A preliminary economic analysis estimates the cost to orbit at <30/kg when amortized over ten years with a large volume of traffic; estimated construction cost is well within the ability of many industrial nations.

  9. 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.

  10. 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.

  11. 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.

  12. Domotics Project Housing Block.

    Science.gov (United States)

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

    2016-05-23

    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. 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.

  14. Geothermal-retrofit study for the National Orange Show Facilities in San Bernardino, California

    Energy Technology Data Exchange (ETDEWEB)

    1981-11-17

    The cost and feasibility of retrofitting the National Orange Show Facilities to use geothermal heat instead of natural gas for heating are determined. Because of the limited usage of the smaller facilities the study was limited to the conversion of the six major buildings: Domed, Hobby, Citrus, Auditorium, Restaurant and Commercial. A major problem is that most of the buildings are used on a very limited basis. This drastically reduced the amount of savings that could be used to amortize the retrofit cost. Another problem is that the buildings are spread over a large area and so the below grade piping costs were high. Finally, all of the buildings except for the Auditorium have direct gas fired heaters that would require all new terminal heating systems. In order to limit the retrofit cost, the retrofit system was designed to handle less than the peak load. This seemed appropriate because the facility might not even be in operation when a peak load condition occurred. Also, the existing systems could be used to supplement the geothermal system if necessary. The calculated and design peak loads are summarized.

  15. Intelligent Agents for Design and Synthesis Environments: My Summary

    Science.gov (United States)

    Norvig, Peter

    1999-01-01

    This presentation gives a summary of intelligent agents for design synthesis environments. We'll start with the conclusions, and work backwards to justify them. First, an important assumption is that agents (whatever they are) are good for software engineering. This is especially true for software that operates in an uncertain, changing environment. The "real world" of physical artifacts is like that: uncertain in what we can measure, changing in that things are always breaking down, and we must interact with non-software entities. The second point is that software engineering techniques can contribute to good design. There may have been a time when we wanted to build simple artifacts containing little or no software. But modern aircraft and spacecraft are complex, and rely on a great deal of software. So better software engineering leads to better designed artifacts, especially when we are designing a series of related artifacts and can amortize the costs of software development. The third point is that agents are especially useful for design tasks, above and beyond their general usefulness for software engineering, and the usefulness of software engineering to design.

  16. Towards Cost-Effective Storage Provisioning for DBMSs

    CERN Document Server

    Zhang, Ning; Patel, Jignesh M; Hacıgümüş, Hakan

    2012-01-01

    Data center operators face a bewildering set of choices when considering how to provision resources on machines with complex I/O subsystems. Modern I/O subsystems often have a rich mix of fast, high performing, but expensive SSDs sitting alongside with cheaper but relatively slower (for random accesses) traditional hard disk drives. The data center operators need to determine how to provision the I/O resources for specific workloads so as to abide by existing Service Level Agreements (SLAs), while minimizing the total operating cost (TOC) of running the workload, where the TOC includes the amortized hardware costs and the run time energy costs. The focus of this paper is on introducing this new problem of TOC-based storage allocation, cast in a framework that is compatible with traditional DBMS query optimization and query processing architecture. We also present a heuristic-based solution to this problem, called DOT. We have implemented DOT in PostgreSQL, and experiments using TPC-H and TPC-C demonstrate sig...

  17. 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.

  18. 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...

  19. Economic sustainability of organic dairy sheep systems in Central Spain

    Directory of Open Access Journals (Sweden)

    Paula Toro-Mujica

    2015-05-01

    Full Text Available Sheep production systems in regions with a Mediterranean climate are important in social, economic and environmental terms. Modeling these systems allows, among others, evaluation of the costs efficiencies which in turn permits assessing the expected effects of changes in production variables. This paper presents a prototype analysis of the economic sustainability of ecological dairy sheep systems of Castilla-La Mancha, Central Spain evaluated through the estimation of costs efficiencies. Costs functions were developed using data from 31 farms. Rate of supplementary feeding, labour use, and flock size were used to measure the cost efficiency. On average, cost efficiency was 61.7±15.5%, with significant differences among typological groups. High efficiency was found in only 29% of the farms. The economic analyses performed suggest that the continued existence of economically unsustainably farms is explained by the available subsidies, lack of amortization of fixed assets leading to progressive decapitalization, and subsistence incomes by family groups (gross family income.

  20. 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.

  1. Optimal selection of space transportation fleet to meet multi-mission space program needs

    Science.gov (United States)

    Morgenthaler, George W.; Montoya, Alex J.

    1989-01-01

    A space program that spans several decades will be comprised of a collection of missions such as low earth orbital space station, a polar platform, geosynchronous space station, lunar base, Mars astronaut mission, and Mars base. The optimal selection of a fleet of several recoverable and expendable launch vehicles, upper stages, and interplanetary spacecraft necessary to logistically establish and support these space missions can be examined by means of a linear integer programming optimization model. Such a selection must be made because the economies of scale which comes from producing large quantities of a few standard vehicle types, rather than many, will be needed to provide learning curve effects to reduce the overall cost of space transportation if these future missions are to be affordable. Optimization model inputs come from data and from vehicle designs. Each launch vehicle currently in existence has a launch history, giving rise to statistical estimates of launch reliability. For future, not-yet-developed launch vehicles, theoretical reliabilities corresponding to the maturity of the launch vehicles' technology and the degree of design redundancy must be estimated. Also, each such launch vehicle has a certain historical or estimated development cost, tooling cost, and a variable cost. The cost of a launch used in this paper includes the variable cost plus an amortized portion of the fixed and development costs. The integer linear programming model will have several constraint equations based on assumptions of mission mass requirements, volume requirements, and number of astronauts needed. The model will minimize launch vehicle logistic support cost and will select the most desirable launch vehicle fleet.

  2. 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。

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  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. 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

  9. 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

  10. 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

  11. 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.

  12. Grouper: A Compact, Streamable Triangle Mesh Data Structure

    Energy Technology Data Exchange (ETDEWEB)

    Luffel, Mark [Georgia Inst. of Technology, Atlanta, GA (United States). Visualization and Usability Center (GVU); Gurung, Topraj [Georgia Inst. of Technology, Atlanta, GA (United States). Visualization and Usability Center (GVU); Lindstrom, Peter [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Rossignac, Jarek [Georgia Inst. of Technology, Atlanta, GA (United States). Visualization and Usability Center (GVU)

    2014-01-01

    Here, we present Grouper: an all-in-one compact file format, random-access data structure, and streamable representation for large triangle meshes. Similarly to the recently published SQuad representation, Grouper represents the geometry and connectivity of a mesh by grouping vertices and triangles into fixed-size records, most of which store two adjacent triangles and a shared vertex. Unlike SQuad, however, Grouper interleaves geometry with connectivity and uses a new connectivity representation to ensure that vertices and triangles can be stored in a coherent order that enables memory-efficient sequential stream processing. We also present a linear-time construction algorithm that allows streaming out Grouper meshes using a small memory footprint while preserving the initial ordering of vertices. In this construction, we show how the problem of assigning vertices and triangles to groups reduces to a well-known NP-hard optimization problem, and present a simple yet effective heuristic solution that performs well in practice. Our array-based Grouper representation also doubles as a triangle mesh data structure that allows direct access to vertices and triangles. Storing only about two integer references per triangle-i.e., less than the three vertex references stored with each triangle in a conventional indexed mesh format-Grouper answers both incidence and adjacency queries in amortized constant time. Our compact representation enables data-parallel processing on multicore computers, instant partitioning and fast transmission for distributed processing, as well as efficient out-of-core access. We demonstrate the versatility and performance benefits of Grouper using a suite of example meshes and processing kernels.

  13. Combined Reverse-Brayton Joule Thompson Hydrogen Liquefaction Cycle

    Energy Technology Data Exchange (ETDEWEB)

    Shimko, Martin A. [Gas Equipment Engineering Corporation, Milford, CT (United States); Dunn, Paul M. [Gas Equipment Engineering Corporation, Milford, CT (United States)

    2011-12-31

    The following is a compilation of Annual Progress Reports submitted to the DOE’s Fuel Cell Technologies Office by Gas Equipment Engineering Corp. for contract DE-FG36-05GO15021. The reports cover the project activities from August 2005 through June 2010. The purpose of this project is to produce a pilot-scale liquefaction plant that demonstrates GEECO’s ability to meet or exceed the efficiency targets set by the DOE. This plant will be used as a model to commercialize this technology for use in the distribution infrastructure of hydrogen fuel. It could also be applied to markets distributing hydrogen for industrial gas applications. Extensive modeling of plant performance will be used in the early part of the project to identify the liquefaction cycle architecture that optimizes the twin goals of increased efficiency and reduced cost. The major challenge of the project is to optimize/balance the performance (efficiency) of the plant against the cost of the plant so that the fully amortized cost of liquefying hydrogen meets the aggressive goals set by DOE. This project will design and build a small-scale pilot plant (several hundred kg/day) that will be both a hardware demonstration and a model for scaling to larger plant sizes (>50,000 kg/day). Though an effort will be made to use commercial or near-commercial components, key components that will need development for either a pilot- or full-scale plant will be identified. Prior to starting pilot plant fabrication, these components will be demonstrated at the appropriate scale to demonstrate sufficient performance for use in the pilot plant and the potential to achieve the performance used in modeling the full-scale plant.

  14. Robotic radiosurgery for the treatment of 1-3 brain metastases: a pragmatic application of cost-benefit analysis using willingness-to-pay.

    Science.gov (United States)

    Greenspoon, Jeffrey Noah; Whitton, Anthony; Whelan, Timothy; Sharieff, Waseem; Wright, James; Sussman, Jonathan; Gafni, Amiram

    2013-12-01

    With the emergence of radiosurgery as a new radiotherapeutic technique, health care decision makers are required to incorporate community need, cost and patient preferences when allocating radiosurgery resources. Conventional patient utility measures would not reflect short term preferences and would therefore not inform decision makers when allocating radiosurgery treatment units. The goal of this article is to demonstrate the feasibility of cost-benefit analysis to elicit the yearly net monetary benefit of robotic radiosurgery. To calculate the yearly incremental cost of robotic radiosurgery as compared to fixed gantry radiosurgery we used direct local cost data. We assumed a standard 10 year replacement and 5% amortization rate. Decision boards summarizing the clinical scenario of brain metastases and the difference between robotic and fixed gantry radiosurgery in terms of immobilization, comfort and treatment time were then presented to a sample of 18 participants. Participants who preferred robotic radiosurgery were randomly assigned to either a low ($1) or high ($5) starting point taxation based willingness-to-pay algorithm. The yearly incremental cost of providing robotic radiosurgery was $99,177 CAD. The mean community yearly willingness-to-pay for robotic radiosurgery was $2,300,000 CAD, p = 0.03. The calculated yearly net societal benefit for robotic radiosurgery was $2,200,823 CAD. Among participants who preferred robotic radiosurgery there was no evidence of starting point bias, p = 0.8. We have shown through this pilot study that it is feasible to perform cost-benefit analysis to evaluate new technologies in Radiation Oncology. Cost-benefit analysis offers an analytic method to evaluate local preferences and provide accountability when allocating limited healthcare resources.

  15. Kinetic convex hulls, Delaunay triangulations and connectivity structures in the black-box model

    Directory of Open Access Journals (Sweden)

    Mark de Berg

    2012-12-01

    Full Text Available Over the past decade, the kinetic-data-structures framework has become thestandard in computational geometry for dealing with moving objects. A fundamental assumption underlying the framework is that the motions of the objects are known in advance. This assumption severely limits the applicability of KDSs. We study KDSs in the black-box model, which is a hybrid of the KDS model and the traditional time-slicing approach. In this more practical model we receive the position of each object at regular time steps and we have an upper bound on dmax, the maximum displacement of any point in one time step.We study the maintenance of the convex hull and the Delaunay triangulation of a planar point set P in the black-box model, under the following assumption on dmax: there is some constant k such that for any point p in P the disk of radius dmax contains at most k points. We analyze our algorithms in terms of Δk, the so-called k-spread of P. We show how to update the convex hull at each time step in O(min(n, kΔklog nlog n amortized time. For the Delaunay triangulation our main contribution is an analysis of the standard edge-flipping approach; we show that the number of flips is O(k2Δk2 at each time step.

  16. Efficient Server-Aided 2PC for Mobile Phones

    Directory of Open Access Journals (Sweden)

    Mohassel Payman

    2016-04-01

    Full Text Available Secure Two-Party Computation (2PC protocols allow two parties to compute a function of their private inputs without revealing any information besides the output of the computation. There exist low cost general-purpose protocols for semi-honest parties that can be efficiently executed even on smartphones. However, for the case of malicious parties, current 2PC protocols are significantly less efficient, limiting their use to more resourceful devices. In this work we present an efficient 2PC protocol that is secure against malicious parties and is light enough to be used on mobile phones. The protocol is an adaptation of the protocol of Nielsen et al. (Crypto, 2012 to the Server-Aided setting, a natural relaxation of the plain model for secure computation that allows the parties to interact with a server (e.g., a cloud who is assumed not to collude with any of the parties. Our protocol has two stages: In an offline stage - where no party knows which function is to be computed, nor who else is participating - each party interacts with the server and downloads a file. Later, in the online stage, when two parties decide to execute a 2PC together, they can use the files they have downloaded earlier to execute the computation with cost that is lower than the currently best semi-honest 2PC protocols. We show an implementation of our protocol for Android mobile phones, discuss several optimizations and report on its evaluation for various circuits. For example, the online stage for evaluating a single AES circuit requires only 2.5 seconds and can be further reduced to 1 second (amortized time with multiple executions.

  17. Performance Evaluation of Management Environment in Microelectronics Enterprise

    Directory of Open Access Journals (Sweden)

    Hui-ying Gao

    2013-05-01

    Full Text Available For the microelectronics manufacturing industries that have uncertain demand, high volume cost and Oligarchs characteristics, we often discuss the possibility of competitors on the capacity of strategy. First of all we use the industry data to analysis the manufacturing cost, demand and the historical situation of the revenue and we also discuss the influence about the uncertain demand and high volume cost to the industrial structure. Secondly, it put the individual manufacturer not considering the capacity decision of the competitor as the premise and put revenue as the performance target for capacity expansion to construct the mathematical optimization model of the productivity level under the uncertain demand. And the productivity level is called the micro capacity. The manufacturer based on competition and the levels of microscopic production can consider using the radical strategy or still upholding the microscopic optimal capacity, and then put forward a game model to analysis the expected profits of the leaders and the followers who have take the two strategies. Besides, we can use the industrial data to calculate and then get the equilibrium. At last we can calculate the conclusion that for the manufacturers of monopoly industry when they faced with the different marginal profit, different demand variation and hyperbaric capacity amortization cost, the leading manufacturers can use radical production strategy. On the one hand, they can improve the profits, on the other hand they can also compress the profit that was gotten by following the manufacturers. Therefore, the capacity expansion decision can be used as the means of competition for the leading manufacturers.

  18. LMSS SERVICES FINANCIAL REPORT PROGRAM

    Science.gov (United States)

    Chamberlain, R. G.

    1994-01-01

    The objective of this Services Finance Report program is to provide a means for comparing alternative designs of LMSS systems or other services systems. This program is actually a Multiplan worksheet. The labels used in the worksheet were chosen for a satellite-based cellular communication service (LMSS - Land Mobile Satellite System) but the analysis is not restricted to such cases. A comprehensive financial model is used to calculate a 'figure of merit' which can be used to compare effects of equipment and operating costs, pricing strategy, and customer demand for different systems. The program also calculates the price that a company would have to charge customers to meet all its expenses and make a specified profit. A price estimate can be obtained for almost any service which is heavily dependent on capital investment and which has operating costs that depend on the amount of service sold. The economic analysis has two main components: supplier finances and customer finances. Supplier finances include amortization, interest, insurance, taxes, and operating and maintenance expenses. Customer finances include usage rate, subscription fees, equipment costs, and estimated traffic. Prices can defined as real or nominal to account for effects of escalation and inflation, and the profits can be regulated or unrestricted This program is written for interactive execution with Multiplan (version 1.2) and has been implemented on an IBM PC series computer operating under DOS (version 2.11). The LMSS worksheet has a space requirement of approximately 38K of 8 bit bytes. This worksheet was developed in 1984.

  19. Illuminating a plant's tissue-specific metabolic diversity using computational metabolomics and information theory.

    Science.gov (United States)

    Li, Dapeng; Heiling, Sven; Baldwin, Ian T; Gaquerel, Emmanuel

    2016-11-22

    Secondary metabolite diversity is considered an important fitness determinant for plants' biotic and abiotic interactions in nature. This diversity can be examined in two dimensions. The first one considers metabolite diversity across plant species. A second way of looking at this diversity is by considering the tissue-specific localization of pathways underlying secondary metabolism within a plant. Although these cross-tissue metabolite variations are increasingly regarded as important readouts of tissue-level gene function and regulatory processes, they have rarely been comprehensively explored by nontargeted metabolomics. As such, important questions have remained superficially addressed. For instance, which tissues exhibit prevalent signatures of metabolic specialization? Reciprocally, which metabolites contribute most to this tissue specialization in contrast to those metabolites exhibiting housekeeping characteristics? Here, we explore tissue-level metabolic specialization in Nicotiana attenuata, an ecological model with rich secondary metabolism, by combining tissue-wide nontargeted mass spectral data acquisition, information theory analysis, and tandem MS (MS/MS) molecular networks. This analysis was conducted for two different methanolic extracts of 14 tissues and deconvoluted 895 nonredundant MS/MS spectra. Using information theory analysis, anthers were found to harbor the most specialized metabolome, and most unique metabolites of anthers and other tissues were annotated through MS/MS molecular networks. Tissue-metabolite association maps were used to predict tissue-specific gene functions. Predictions for the function of two UDP-glycosyltransferases in flavonoid metabolism were confirmed by virus-induced gene silencing. The present workflow allows biologists to amortize the vast amount of data produced by modern MS instrumentation in their quest to understand gene function.

  20. Illuminating a plant’s tissue-specific metabolic diversity using computational metabolomics and information theory

    Science.gov (United States)

    Li, Dapeng; Heiling, Sven; Baldwin, Ian T.

    2016-01-01

    Secondary metabolite diversity is considered an important fitness determinant for plants’ biotic and abiotic interactions in nature. This diversity can be examined in two dimensions. The first one considers metabolite diversity across plant species. A second way of looking at this diversity is by considering the tissue-specific localization of pathways underlying secondary metabolism within a plant. Although these cross-tissue metabolite variations are increasingly regarded as important readouts of tissue-level gene function and regulatory processes, they have rarely been comprehensively explored by nontargeted metabolomics. As such, important questions have remained superficially addressed. For instance, which tissues exhibit prevalent signatures of metabolic specialization? Reciprocally, which metabolites contribute most to this tissue specialization in contrast to those metabolites exhibiting housekeeping characteristics? Here, we explore tissue-level metabolic specialization in Nicotiana attenuata, an ecological model with rich secondary metabolism, by combining tissue-wide nontargeted mass spectral data acquisition, information theory analysis, and tandem MS (MS/MS) molecular networks. This analysis was conducted for two different methanolic extracts of 14 tissues and deconvoluted 895 nonredundant MS/MS spectra. Using information theory analysis, anthers were found to harbor the most specialized metabolome, and most unique metabolites of anthers and other tissues were annotated through MS/MS molecular networks. Tissue–metabolite association maps were used to predict tissue-specific gene functions. Predictions for the function of two UDP-glycosyltransferases in flavonoid metabolism were confirmed by virus-induced gene silencing. The present workflow allows biologists to amortize the vast amount of data produced by modern MS instrumentation in their quest to understand gene function. PMID:27821729

  1. 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.

  2. 股权激励会计处理及其经济后果分析——以伊利股份为例%Accounting Treatment of Stock Option Incentives and its Economic Consequences——A Case Study on Yili Industrial Group

    Institute of Scientific and Technical Information of China (English)

    吕长江; 巩娜

    2009-01-01

    This paper discusses the accounting treatment of expensing stock option incentives and its economic consequences according to the Accounting Standard for Business Enterprises No. 11-Share-based Payment,by analyzing the case of Yili Industrial Group. We find that expensing stock option incentives can influence the company performance. The intensity of amortizing can influence that effect. The market has negative reaction to the expensing stock option incentives and the change on the company performance. The extent of the reaction is directly related to the expensing effect on the performance. Meanwhile,stock option incentives may be seen as increased welfare,and the accounting treatment of expensing stock option incentives may cause companies to alter the stock option plans.%本文结合的相关规定,以伊利股份为例研究股权激励费用化的会计处理及其经济后果.研究结果表明,股权激励的费用化将对上市公司的业绩产生影响,且股权费用摊销集中程度的不同,对公司产生的影响也不同.股票市场对股权激励费用化的会计处理及公司业绩的变化有负向反应,而且反应的程度与激励费用对公司业绩的影响成正比.同时股权激励设计有福利之嫌,股权激励费用化的会计处理有可能导致上市公司修改其股权激励的方案.

  3. 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

  4. StarTram: An Ultra Low Cost Launch System to Enable Large Scale Exploration of the Solar System

    Science.gov (United States)

    Powell, James; Maise, George; Paniagua, John

    2006-01-01

    StarTram is a new approach for low launch to space using Maglev technology. Spacecraft are magnetically levitated and accelerated without propellants to orbital speeds in an evacuated tunnel at ground level using only electrical energy. The cost of the electric energy for acceleration to 8 kilometers per second is only 60 cents per kilogram of payload. After reaching orbital speed, the StarTram spacecraft coast upwards inside an evacuated levitated launch tube to an altitude, of 10 kilometers or more, where they enter the low-pressure ambient atmosphere. The launch tube is magnetically levitated by the repulsive force between a set of high current superconducting cables on it and oppositely directed currents in a set of superconducting cables on the ground beneath. High strength Kevlar tethers anchor the launch tube against crosswinds and prevent it from moving laterally or vertically. A Magneto Hydro Dynamic (MHD) pump at the exit of the evacuated launch tube prevents air from entering the tube. Two StarTram systems are described, a high G (30G) system for cargo only launch and a moderate G (2.5 G) system for passenger/cargo spacecraft. StarTram's projected unit cost is $30 per kilogram of payload launched, including operating and amortization costs. A single StarTram facility could launch more than 100,000 tons of cargo per year and many thousands of passengers. StarTram would use existing superconductors and materials, together with Maglev technology similar to that now operating. The StarTram cargo launch system could be implemented by 2020 AD and the passenger system by 2030 AD.

  5. 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.

  6. 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

  7. Future European health care: cost containment, health care reform and scientific progress in drug research.

    Science.gov (United States)

    Emilien, G

    1997-01-01

    The cost of the development of a new pharmaceutical product from its conception and synthesis through to the regulatory approval process has more than quadrupled in the last 20 years. Both clinical and total development times have increased substantially. To amortize the costs incurred, the pharmaceutical industry has taken an international dimension. The incentives for pharmaceutical firms to discover and develop new drugs depend on the length of the development and regulatory review process plus the potential market size. Recent regulatory, economic and political changes may have significant implications for the future of new drug developments in Europe. The European Union industrial policy felt that there is a need for convergence in the area of pricing. It is recommended that the policy should aim to contain growth in pharmaceutical expenses by means specific to reimbursement rather than direct price controls. By encouraging doctors to prescribe and customers to use generics, competition is enhanced to bring down drug prices. More emphasis is being laid by government in educating customers to cost-awareness and cost-benefit ratios with regard to pharmaceuticals. Concerning clinical trials, European harmonization has been achieved by significant developments: the rights and integrity of the trial subjects are protected; the credibility of the data is established; and the ethical, scientific and technical quality of the trials has improved. Future European health care forecasts a whole change in the pharmaceutical business. Important issues in cost and outcome measurement should be carefully planned and considered in drug development. Due to important mergers and acquisitions, the pharmaceutical sector will consist mainly of important multinational corporations. In this way, valuable new products may be brought to the market.

  8. 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.

  9. An Asset Depreciation Predication Model Based on Analysis of Motivation and Its Application%基于动因分析的资产折旧预测模型及其应用

    Institute of Scientific and Technical Information of China (English)

    彭婷; 徐冰

    2016-01-01

    An asset depreciation prediction mode based on analysis of motivation is proposed for calculating the depreciation and amorti-zation for network development planning. This model takes CAPEX and transformation progress into account. More accurately depreciation measurement of stock assets is obtained by using the validated coefficients of depreciation. And more precisely calculation for transfer funds and depreciation of new assets are gotten by application of the inherent logic relationships. So, more accurately measurement could be gotten by using the prediction mode proposed above. And it is favorable to the mea-surement of performance index and the control of investment amounts in planning period.%提出一种基于动因分析的资产折旧预测模型,用于网络发展规划中“折旧和摊销”的测算。该模型考虑了资本开支及转资进度等动因要素,应用科学验证的折旧系数,较为准确地测算存量资产的折旧;应用动因之间的逻辑关系,较为准确地计算新增资产的转资额及折旧。采用该模型能够提高3年网络发展规划中“折旧和摊销”的测算精确度,从而有助于规划期绩效指标的准确测算和投资额度的合理把控。

  10. Comparative technoeconomic analysis of a softwood ethanol process featuring posthydrolysis sugars concentration operations and continuous fermentation with cell recycle.

    Science.gov (United States)

    Schneiderman, Steven J; Gurram, Raghu N; Menkhaus, Todd J; Gilcrease, Patrick C

    2015-01-01

    Economical production of second generation ethanol from Ponderosa pine is of interest due to widespread mountain pine beetle infestation in the western United States and Canada. The conversion process is limited by low glucose and high inhibitor concentrations resulting from conventional low-solids dilute acid pretreatment and enzymatic hydrolysis. Inhibited fermentations require larger fermentors (due to reduced volumetric productivity) and low sugars lead to low ethanol titers, increasing distillation costs. In this work, multiple effect evaporation (MEE) and nanofiltration (NF) were evaluated to concentrate the hydrolysate from 30 g/l to 100, 150, or 200 g/l glucose. To ferment this high gravity, inhibitor containing stream, traditional batch fermentation was compared with continuous stirred tank fermentation (CSTF) and continuous fermentation with cell recycle (CSTF-CR). Equivalent annual operating cost (EAOC = amortized capital + yearly operating expenses) was used to compare these potential improvements for a local-scale 5 MGY ethanol production facility. Hydrolysate concentration via evaporation increased EAOC over the base process due to the capital and energy intensive nature of evaporating a very dilute sugar stream; however, concentration via NF decreased EAOC for several of the cases (by 2 to 15%). NF concentration to 100 g/l glucose with a CSTF-CR was the most economical option, reducing EAOC by $0.15 per gallon ethanol produced. Sensitivity analyses on NF options showed that EAOC improvement over the base case could still be realized for even higher solids removal requirements (up to two times higher centrifuge requirement for the best case) or decreased NF performance.

  11. High performance graphics processor based computed tomography reconstruction algorithms for nuclear and other large scale applications.

    Energy Technology Data Exchange (ETDEWEB)

    Jimenez, Edward Steven,

    2013-09-01

    The goal of this work is to develop a fast computed tomography (CT) reconstruction algorithm based on graphics processing units (GPU) that achieves significant improvement over traditional central processing unit (CPU) based implementations. The main challenge in developing a CT algorithm that is capable of handling very large datasets is parallelizing the algorithm in such a way that data transfer does not hinder performance of the reconstruction algorithm. General Purpose Graphics Processing (GPGPU) is a new technology that the Science and Technology (S&T) community is starting to adopt in many fields where CPU-based computing is the norm. GPGPU programming requires a new approach to algorithm development that utilizes massively multi-threaded environments. Multi-threaded algorithms in general are difficult to optimize since performance bottlenecks occur that are non-existent in single-threaded algorithms such as memory latencies. If an efficient GPU-based CT reconstruction algorithm can be developed; computational times could be improved by a factor of 20. Additionally, cost benefits will be realized as commodity graphics hardware could potentially replace expensive supercomputers and high-end workstations. This project will take advantage of the CUDA programming environment and attempt to parallelize the task in such a way that multiple slices of the reconstruction volume are computed simultaneously. This work will also take advantage of the GPU memory by utilizing asynchronous memory transfers, GPU texture memory, and (when possible) pinned host memory so that the memory transfer bottleneck inherent to GPGPU is amortized. Additionally, this work will take advantage of GPU-specific hardware (i.e. fast texture memory, pixel-pipelines, hardware interpolators, and varying memory hierarchy) that will allow for additional performance improvements.

  12. 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

  13. Cost/CYP: a bottom line that helps keep CSM projects cost-efficient.

    Science.gov (United States)

    1985-01-01

    In contraceptive social marketing (CSM), the objective is social good, but project managers also need to run a tight ship, trimming costs, allocating scarce funds, and monitoring their program's progress. 1 way CSM managers remain cost-conscious is through the concept of couple-years-of-protection (CYP). Devised 2 decades ago as an administrative tool to compare the effects of different contraceptive methods, CYP's uses have multiplied to include assessing program output and cost effectiveness. Some of the factors affecting cost/CYP are a project's age, sales volume, management efficiency, and product prices and line. These factors are interconnected. The cost/CYP figures given here do not include outlays for commodities. While the Agency for International Development's commodity costs alter slightly with each new purchase contrast, the agency reports that a condom costs about 4 cents (US), an oral contraceptive (OC) cycle about 12 cents, and a spermicidal tablet about 7 cents. CSM projects have relatively high start-up costs. Within a project's first 2 years, expenses must cover such marketing activities as research, packaging, warehousing, and heavy promotion. As a project ages, sales should grow, producing revenues that gradually amortize these initial costs. The Nepal CSM project provides an example of how cost/CYP can improve as a program ages. In 1978, the year sales began, the project's cost/CYP was about $84. For some time the project struggled to get its products to its target market and gradually overcome several major hurdles. The acquisition of jeeps eased distribution and, by adding another condom brand, sales were increased still more, bringing the cost/CYP down to $8.30 in 1981. With further sales increases and resulting revenues, the cost/CYP dropped to just over $7 in 1983. When the sales volume becomes large enough, CSM projects can achieve economies of scale, which greatly improves cost-efficiency. Fixed costs shrink as a proportion of total

  14. 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

  15. 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

  16. Building Energy Modeling: A Data-Driven Approach

    Science.gov (United States)

    Cui, Can

    Buildings consume nearly 50% of the total energy in the United States, which drives the need to develop high-fidelity models for building energy systems. Extensive methods and techniques have been developed, studied, and applied to building energy simulation and forecasting, while most of work have focused on developing dedicated modeling approach for generic buildings. In this study, an integrated computationally efficient and high-fidelity building energy modeling framework is proposed, with the concentration on developing a generalized modeling approach for various types of buildings. First, a number of data-driven simulation models are reviewed and assessed on various types of computationally expensive simulation problems. Motivated by the conclusion that no model outperforms others if amortized over diverse problems, a meta-learning based recommendation system for data-driven simulation modeling is proposed. To test the feasibility of the proposed framework on the building energy system, an extended application of the recommendation system for short-term building energy forecasting is deployed on various buildings. Finally, Kalman filter-based data fusion technique is incorporated into the building recommendation system for on-line energy forecasting. Data fusion enables model calibration to update the state estimation in real-time, which filters out the noise and renders more accurate energy forecast. The framework is composed of two modules: off-line model recommendation module and on-line model calibration module. Specifically, the off-line model recommendation module includes 6 widely used data-driven simulation models, which are ranked by meta-learning recommendation system for off-line energy modeling on a given building scenario. Only a selective set of building physical and operational characteristic features is needed to complete the recommendation task. The on-line calibration module effectively addresses system uncertainties, where data fusion on

  17. 中国公共组织冲突效应和冲突管理效应%Effects of Conflict and Conflict Management in Public Organizations in China

    Institute of Scientific and Technical Information of China (English)

    于柏青

    2012-01-01

    Starting from researches on the effects of conflict and conflict management in public organizations, this paper aims to find out the inner principle of conflict management in public organizations; thereby the efficiency and pertinence of conflict management can be improved. The connotation of management effectiveness of conflict in public organizations is defined, and the types of management effectiveness of conflict in public organizations are classified. Two models, an econometric model of management effectiveness of conflict in public organizations and a cost-effective model of conflict management, are established. It is proposed that conflict management costs and effectiveness control should follow the principle of maximum reduction in cost and maximum increase in effectiveness, i. e. the current benefits must be greater than the cost, and amortization should be practiced when cost is too much. An empirical study of management effectiveness of conflict in public organizations is conducted.%通过研究公共组织冲突效应和冲突管理效应,旨在发现公共组织冲突管理过程中的内在规律,从而最大限度地提高冲突管理的效率,减少冲突管理的盲目性.界定了公共组织冲突管理效应的内涵,划分了公共组织冲突管理效应的类型,创建了公共组织冲突管理效应计量模型和冲突管理成本效益模型,提出冲突管理成本和效益控制应遵循最大限度地减少成本、最大限度地扩大效益、当期效益必须大于成本、成本过大分期摊销的原则,并对公共组织冲突管理效应相关内容进行了实证分析.

  18. 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.

  19. Accounting for Stock Ownership Incentive of Pre-IPO Companies%对拟上市企业股权激励会计处理问题的探讨

    Institute of Scientific and Technical Information of China (English)

    牛红军; 柴明洋

    2012-01-01

    With the development of capital market in China, many listed companies have implemented stock ownership incentive plan; corresponding accounting standards have been improved; and there exist few controversies over accounting method. However, the particularities of stock ownership incentive of pre-IPO companies make corresponding accounting method become the focus of attention once more in theory and practice. Starting from stock ownership incentive and accounting standards of pre-IPO companies, this article combines theory with cases to explore accounting for recognition, pricing and amortization of stock ownership incentive expense, and aims to settle the controversy over the problem, to improve government regulation and to protect investors' interests better.%随着我国资本市场的发展,很多上市公司开始实行股权激励计划,由于相应的会计准则比较完善,会计处理问题并没有太大争议。而拟上市企业股权激励存在特殊性,使得相关的股权激励会计处理问题成为实务界和理论界讨论的焦点。本文将以拟上市企业股权激励的交易实质和企业会计准则规定为出发点.使用理论结合案例的分析方式对股权激励费用的确认、定价、摊销问题进行探讨,以期有助于廓清拟上市企业股权激励会计处理问题的争议,完善政府对上市公司的监管,更好地促进投资者利益的保护。

  20. Choosing the strategic alliance's governance structure from the uncertainty perspective%不确定性视角下战略联盟治理结构的选择

    Institute of Scientific and Technical Information of China (English)

    刘娴; 徐飞

    2011-01-01

    With the coming of the post-crisis era, uncertain factors are increasing gradually.How to deal with various uncertainties has attracted many enterprises' attentions.Strategic alliance is a kind of intermediate structures which can amortize uncertainties, and choose of governance structure is an important problem in the research of strategic alliance.This article analyzes alliance's internal uncertainty,alliance's external uncertainty and characteristics of different governance structures, and proposes an conceptual framework on choose of strategic alliance's governance structures from three levels of uncertainty, enterprise' s attitude and enterprise's behavior, based on the uncertainty perspective.Finally, this article analyzes the development of PING AN INSURANCE (GROUP) COMPANY OF CHINA's bankinsurance cooperation to support the conceptual framework.The research results are of theoretical and practical significance.%随着后危机时代的到来,不确定因素日益增多,如何有效应对各种不确定性成为众多企业关注的焦点.战略联盟就是一种能有效缓冲不确定性的中间组织,而联盟治理结构的选择又是战略联盟研究中的重要问题.本文从不确定性的视角出发,通过分析联盟内外部不确定性和不同治理结构的特点,从不确定性、企业态度和企业行为三个层面展开,提出战略联盟治理结构选择的分析框架.最后以中国平安保险公司银保合作模式的演变进行印证,研究结果具有较强的理论和现实意义.

  1. Maglev Launch: Ultra-low Cost, Ultra-high Volume Access to Space for Cargo and Humans

    Science.gov (United States)

    Powell, James; Maise, George; Rather, John

    2010-01-01

    Despite decades of efforts to reduce rocket launch costs, improvements are marginal. Launch cost to LEO for cargo is ~$10,000 per kg of payload, and to higher orbit and beyond much greater. Human access to the ISS costs $20 million for a single passenger. Unless launch costs are greatly reduced, large scale commercial use and human exploration of the solar system will not occur. A new approach for ultra low cost access to space-Maglev Launch-magnetically accelerates levitated spacecraft to orbital speeds, 8 km/sec or more, in evacuated tunnels on the surface, using Maglev technology like that operating in Japan for high speed passenger transport. The cost of electric energy to reach orbital speed is less than $1 per kilogram of payload. Two Maglev launch systems are described, the Gen-1System for unmanned cargo craft to orbit and Gen-2, for large-scale access of human to space. Magnetically levitated and propelled Gen-1 cargo craft accelerate in a 100 kilometer long evacuated tunnel, entering the atmosphere at the tunnel exit, which is located in high altitude terrain (~5000 meters) through an electrically powered ``MHD Window'' that prevents outside air from flowing into the tunnel. The Gen-1 cargo craft then coasts upwards to space where a small rocket burn, ~0.5 km/sec establishes, the final orbit. The Gen-1 reference design launches a 40 ton, 2 meter diameter spacecraft with 35 tons of payload. At 12 launches per day, a single Gen-1 facility could launch 150,000 tons annually. Using present costs for tunneling, superconductors, cryogenic equipment, materials, etc., the projected construction cost for the Gen-1 facility is 20 billion dollars. Amortization cost, plus Spacecraft and O&M costs, total $43 per kg of payload. For polar orbit launches, sites exist in Alaska, Russia, and China. For equatorial orbit launches, sites exist in the Andes and Africa. With funding, the Gen-1 system could operate by 2020 AD. The Gen-2 system requires more advanced technology

  2. 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

  3. Cost analysis of ground-water supplies in the North Atlantic region, 1970

    Science.gov (United States)

    Cederstrom, Dagfin John

    1973-01-01

    The cost of municipal and industrial ground water (or, more specifically, large supplies of ground water) at the wellhead in the North Atlantic Region in 1970 generally ranged from 1.5 to 5 cents per thousand gallons. Water from crystalline rocks and shale is relatively expensive. Water from sandstone is less so. Costs of water from sands and gravels in glaciated areas and from Coastal Plain sediments range from moderate to very low. In carbonate rocks costs range from low to fairly high. The cost of ground water at the wellhead is low in areas of productive aquifers, but owing to the cost of connecting pipe, costs increase significantly in multiple-well fields. In the North Atlantic Region, development of small to moderate supplies of ground water may offer favorable cost alternatives to planners, but large supplies of ground water for delivery to one point cannot generally be developed inexpensively. Well fields in the less productive aquifers may be limited by costs to 1 or 2 million gallons a day, but in the more favorable aquifers development of several tens of millions of gallons a day may be practicable and inexpensive. Cost evaluations presented cannot be applied to any one specific well or specific site because yields of wells in any one place will depend on the local geologic and hydrologic conditions; however, with such cost adjustments as may be necessary, the methodology presented should have wide applicability. Data given show the cost of water at the wellhead based on the average yield of several wells. The cost of water delivered by a well field includes costs of connecting pipe and of wells that have the yields and spacings specified. Cost of transport of water from the well field to point of consumption and possible cost of treatment are not evaluated. In the methodology employed, costs of drilling and testing, pumping equipment, engineering for the well field, amortization at 5% percent interest, maintenance, and cost of power are considered. The

  4. 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

  5. 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

  6. 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

  7. 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.

  8. 考虑回收质量的再制造旧件定价机理研究∗%Study on Pricing Mechanism of Cores for Remanufacture Considering Returned Quality

    Institute of Scientific and Technical Information of China (English)

    袁开福; 马士华; 何波; 厉娜

    2015-01-01

    对用于再制造的旧件定价问题进行研究。在分析再制造成本结构的基础上,给出了旧件质量系数的求解公式,旧件重加工成本、物料替换成本与收购价格的关系,旧件质量与物料替换成本、收购价格之间的关系。证明了旧件收购价格与旧件质量呈线性正相关关系,并就新品价格、成本利润率、摊销成本等相关参数对旧件收购价格的影响进行分析。最后,给出了旧件满足再制造要求的质量范围。为再制造企业确定旧件质量、旧件收购价格和旧件最低质量提供了简单的求解公式,便于企业使用。%The problem on pricing of cores for remanufacture is investigated. On the basis of the cost struc-ture on remanufacture, the formula on the core quality coefficient, the relations on the core rework cost, material replacement cost and acquisition price, and the relations on the core quality, material replacement cost and acquisition price are given. It proves that there is a linear positive correlation between acquisition price and quality of cores, and analyzes the effect of related parameters on the acquisition price of cores such as the price of new product, the profit rate of cost and the amortization cost. Finally, the quality range of cores is given to fulfill the requirement for remanufacture. Simple formulae are provided for remanufacturers to determine the quality of cores, the acquisition prices of cores and the worst quality of cores and these for-mulae are easily used.

  9. 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

  10. Potential minability and economic viability of the Antaramut-Kurtan-Dzoragukh coal field, north-central Armenia; a prefeasibility study

    Science.gov (United States)

    Huber, Douglas W.; Pierce, Brenda S.

    2000-01-01

    Russia, is required for auger mining. Although auger-mining coal reserves do exist, the necessary development work will further verify the extent of these reserves and all of the other indicated reserves. The following items are based on the detailed study reported in this publication. Initial investment.?Following an investment of US $85,000 over a 12-month period in mine development drilling and other activities, a decision must be taken regarding further investment in an ongoing mining operation. If the new data support the opening of the surface mine, __________________________ 1Consultant, 6024 Morning Dew Drive, Austin, TX 78749. 2 U.S. Geological Survey, 956 National Center, Reston, VA 20192 1 2 MINABILITY AND ECONOMIC VIABILITY, ANTARAMUT-KURTAN-DZORAGUKH COAL FIELD the $85,000 development cost is amortized over the first 10 years of mine production. If the new data do not support the opening of the mine, the $85,000 is considered a business development expense that may be written off against profits from other operations for income or other tax purposes or simply as a business loss. Total capital required.?The equipment costs will reach a total of $900,500 which will be amortized over a 7-year period to establish estimated coal mining costs. Estimated working capital costs are $300,000, which will be borrowed. Surface mining reserves.?Approximately 840,200 metric tonnes of surface minable coal reserves at 9.3 m3 of overburden per metric tonne of minable coal is indicated. Recovery of the minable coal at 85 percent will yield 714,000 recoverable metric tonnes of marketable as-mined coal. Auger mining reserves.?Auger-mining reserves of 576,000 metric tonnes are indicated. Recoverable auger-mining reserves of 202,000 metric tonnes (at 35-percent recovery) can be expected. Auger-mining production will vary according to the hole size being used, but, in either case, augering is a very profitable addition to the mining oper

  11. 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.

  12. 浅论企业探矿权经营会计核算方法%A discussion on Enterprise Exploration Right Management Accounting Method

    Institute of Scientific and Technical Information of China (English)

    罗仁武

    2012-01-01

    In allusion to the accounting issues existed in the documents of "Accounting System of Geological Exploration Units", " Notification on Print and Distribution of Enterprises and Geological Exploration Units Exploration Right Accounting Treatment Specifications" issued before 2000, combined with the "Accounting Standards for Enterprises" and "Uniform Accounting System of China National Administration of Coal Geology" newly introduced in 2006, discussed accounting methods in each link of enterprise and state joint contribution carried out follow up developing exploration right operation process. The discussion considered that the initial measurement of enterprise exploration right can only regard as "invisible assets" when geological results obtained, otherwise should carry out accounting as "research and development expenditure". It is advised that during the exploration right prospecting stage, the "research and development expenditure" can be included into "other long-term assets" in balance sheet No amortization invisible assets formed in exploration right, but can depreciate annually. The mining right external transfer and investment can carry out corresponding accounting treatment in term of proportion to the enterprise and state.%针对2000年以前颁布的《地质勘查单位会计制度》、《关于印发企业和地质勘查单位探矿权、采矿权会计处理规定的通知》等文件在探矿权方面存在的会计核算问题,结合2006年新出台的《企业会计准则》与《中国煤炭地质总局统一会计制度》,对由企业和国家共同出资进行后续开发的探矿权运作过程各环节的会计核算方法进行了讨论,认为企业探矿权初始计量只有在获得地质成果时才能视为“无形资产”,否则应作为“研发支出”科目进行核算;并建议在探矿权勘探阶段,可将“研发支出”计入资产负债表的“其他长期资产”项目;对探矿权形成的无形资产

  13. Public traditional Chinese medicine hospitals cost accounting informatization cross-sectional study%中医医院成本核算信息化基本情况调查

    Institute of Scientific and Technical Information of China (English)

    徐静晗; 陈越; 蒋艳; 张舜瑞; 程薇

    2014-01-01

    目的:了解中医医院成本核算信息化的基本情况。方法对全国各省、自治区、直辖市所有公立中医医院进行成本核算信息化现状网络在线调查,并对调查结果进行数据分析。结果参与调查的1588家中医医院中,78.65%的医院存在软件配备不全面问题;57.43%的医院存在软件接口之间无法实现信息共享问题;43.20%的医院存在软件功能落后问题。医院信息系统(Hospital Information System, HIS)的配备率为81.86%,会计核算软件的配备率为87.09%,成本核算软件配备率为39.11%,尚未配备任何软件的占5.42%。收入数据统计到科室的医院占95%;支出数据统计到科室占80%;固定资产折旧费统计到科室占73.05%;无形资产摊销、医疗风险基金统计到科室的比例分别为51.39%和52.77%。内部服务量数据可统计到医疗辅助科室的医院占比要高于后勤服务科室,前者为81.49%,后者为63.85%。结论中医医院成本核算系统软件配备率不高。医院信息化建设存在系统软件配备不全面,软件系统之间无法实现信息共享等问题。%Objective To understand the basic situation and existing problems of cost accounting information construction in the traditional Chinese medicine hospital. Methods We made a cross-sectional study of all traditional Chinese medicine hospitals cost accounting informatization, and then analyzed the results. Results In the survey of 1588 traditional Chinese medicine hospitals, there exists the problem with 78.65%for limited software;57.43%for not sharing between the systems;43.20%for outdated software. The occupancy rate was 81.86%for HIS system, 87.09%for the accounting software, 39.11%for cost accounting software, 5.42%for none. The proportion of hospitals was over 95% whose income data statistics to department;80% for spending data;73.05%for fixed assets depreciation cost;51.39%for amortization of intangible assets and

  14. 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

  15. 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.

  16. 旅行商问题中巡回路径的数据结构%Data Structure of Tour for Traveling Salesman Problem

    Institute of Scientific and Technical Information of China (English)

    宗德才; 王康康

    2014-01-01

    The data structure of tour for the traveling salesman problem plays a critical role in the efficiency of local heuristic algorithms. The data structure of tour must permit queries about the relative order of cities in the tour and must allow sections of the tour to be re-versed. The implementation and time complexity of several basic operations when the tour is represented by array,splay tree and two-lev-el tree are analyzed. The array-based representation of a tour permits the relative order of cities to be determined in small constant time, but requires worst-caseΩ( n) time to implement a reversal,which renders it impractical for large instances. For the data structure based on splay tree,all queries and updates take amortized time O( logn) ,which is available for extremely large-scale traveling salesman problem. For the data structure based on two-level tree representation,the worst-case time for each update operation is O( n0. 5 ) ,which is available for large-scale traveling salesman problem.%旅行商问题中巡回路径的数据结构对局部启发式算法的效率起着非常关键的作用。巡回路径的数据结构必须能够查询一条回路中每个城市的相对顺序,并且能够将一条回路中的部分城市逆序。分析了数组表示法、伸展树表示法和两级树表示法表示巡回路径时各种基本操作的实现过程及时间复杂度。数组表示法能够在常数时间内确定一条回路中每个城市的相对顺序,但是最坏情况下完成逆序操作需要Ω( n)时间,不适用于大规模的旅行商问题。伸展树表示法执行查询和更新操作的平摊时间复杂度是O( logn),适用于极大规模的旅行商问题。而两级树表示法在最坏情况下每一个更新操作的时间复杂度是O( n0. 5 ),适用于大规模的旅行商问题。

  17. Profitability of wood harvesting enterprises

    Energy Technology Data Exchange (ETDEWEB)

    Penttinen, M. email: markku.penttinen@metla.fi; Mikkola, J. email: jarmo.mikkola@metla.fi; Rummukainen, A. email: arto.rummukainen@metla.fi

    2009-07-01

    that period. The median net profit was best in limited companies and partnerships; about 6 percent. The annual reserve after debt amortization and investment was some 50 000 euro among the biggest enterprises, about 30 000 euro among the medium size groups and at most some 10 000 euro in the smallest ones. Return on capital varied only a little, showing a slight decrease towards the end of study period. In 2007, return on assets (ROA) was around 12%, except in enterprises with turnover of less than 75 000 euro, where ROA was two percent. Return on equity (ROE) varied between 15 and 25%, except for the smallest enterprises, with less than 10%. The harvesting business, with limited means of meeting the severe challenges of global recession, cease operations for several months. Finding a profitable growing formula and qualified operators is a challenge, even without these cuts. (orig.)

  18. 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

  19. 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

  20. PENGENDALIAN ASET NIRWUJUD DALAM MANAJEMEN SISTEM IRIGASI: KONSEP DAN PENGEMBANGAN MODEL (Controlling Intangible Assets in Irrigation System Management:Concept and Model Development

    Directory of Open Access Journals (Sweden)

    Nugroho Tri Waskitho

    2013-06-01

    Full Text Available Irrigation was an important component of the agricultural development in Indonesia, but it had many problems. Irrigation management was inefficient, irrigation networks were damaged and farmers participation were poor. These problems were caused by poor of intangible assets. The research aimed at developing the concept and the model of controlling intangible assets in irrigation system management. The research method consisted of two stages. The first stage was developing the concept. The concept of controlling intangible assets in irrigation system management was developed based on principles of knowledge management. The concept stated that intangible assets in irrigation system can be controlled using knowledge management. The second stage was developing the model which consisted of model building and sensivity analysis. Model of controlling intangible assets in irrigation system management was build using neuro-fuzzy. The model had three submodels: knowledge management, intangible assets and performance of irrigation system. Evaluating the model was done in Sapon irrigation system in Kulon Progo, Yogyakarta. Data collecting was done using questionnaire on nine Water Use Associations. Data analysis was done using Adaptive Neuro Fuzzy Inference System. The model had been evaluated using correlation coefficient, Mean Absolute Percentage Error and Root Mean Square Error. Result of the study indicated that the concept of controlling intangible assets in irrigation system management had developed based on knowledge management. The concept stated that irrigation system management had to balance between tangible assets and intangible assets. Intangible assets which had amortization need be controlled. Controlling intangible assets can be done by knowledge management. The model of controlling intangible assets in irrigation system management could predict intangible assets and performance of irrigation system well. The model linked knowledge

  1. A Development Path to the Efficient and Cost-Effective Bulk Storage of Electrical Energy

    Energy Technology Data Exchange (ETDEWEB)

    Post, R F

    2009-09-24

    Efficient and cost-effective means for storing electrical energy is becoming an increasing need in our electricity-oriented society. For example, for electric utilities an emerging need is for distributed storage systems, that is, energy storage at substations, at solar or wind-power sites, or for load-leveling at the site of major consumers of their electricity. One of the important consequences of distributed storage for the utilities would be the reduction in transmission losses that would result from having a local source of load-leveling power. For applications such as these there are three criteria that must be satisfied by any new system that is developed to meet such needs. These criteria are: (1) high 'turn-around' efficiency, that is, high efficiency of both storing and recovering the stored energy in electrical form, (2) long service life (tens of years), with low maintenance requirements, and, (3) acceptably low capital cost. An additional requirement for these particular applications is that the system should have low enough standby losses to permit operation on a diurnal cycle, that is, storing the energy during a portion of a given day (say during sunlight hours) followed several hours later by its use during night-time hours. One answer to the spectrum of energy storage needs just outlined is the 'electromechanical battery'. The E-M battery, under development for several years at the Laboratory and elsewhere in the world, has the potential to solve the above energy storage problems in a manner superior to the electro-chemical battery in the important attributes of energy recovery efficiency, cycle lifetime, and amortized capital cost. An electromechanical battery is an energy storage module consisting of a high-speed rotor, fabricated from fiber composite, and having an integrally mounted generator/motor. The rotor operates at high speed, in vacuo, inside of a hermetically sealed enclosure, supported by a 'magnetic bearing

  2. 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

  3. 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

  4. 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

  5. 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