WorldWideScience

Sample records for amortization

  1. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

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

  2. 17 CFR 256.403 - Depreciation and amortization expense.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    2010-04-01

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

  4. 26 CFR 1.171-2 - Amortization of bond premium.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amortization of bond premium. 1.171-2 Section 1... Amortization of bond premium. (a) Offsetting qualified stated interest with premium—(1) In general. A holder amortizes bond premium by offsetting the qualified stated interest allocable to an accrual period with...

  5. 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...

  6. CREATIVE ACCOUNTING – TANGIBLE ASSETS AND AMORTIZATION

    Directory of Open Access Journals (Sweden)

    PARTENIE DUMBRAVĂ

    2012-05-01

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

  7. 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...

  8. 47 CFR 32.3400 - Accumulated amortization-tangible.

    Science.gov (United States)

    2010-10-01

    ..., Capital leases. (2) the accumulated amortization associated with the investment contained in Account 2682, Leasehold improvements. (b) This account shall be credited with amounts for the amortization of capital.... (Note also Account 3300, Accumulated depreciation—nonoperating.) (c) When any item carried in...

  9. 26 CFR 1.168A-3 - Election to discontinue amortization.

    Science.gov (United States)

    2010-04-01

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

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Science.gov (United States)

    2010-04-01

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

  16. 26 CFR 1.169-1 - Amortization of pollution control facilities.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Amortization of pollution control facilities. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.169-1 Amortization of pollution control facilities. (a) Allowance of deduction—(1) In general....

  17. 7 CFR 4290.845 - Maximum rate of amortization on Loans and Debt Securities.

    Science.gov (United States)

    2010-01-01

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

  18. 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.

  19. 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...

  20. 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...

  1. 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.

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

    DEFF Research Database (Denmark)

    Damgård, Ivan Bjerre; López-Alt, Adriana

    2012-01-01

    We construct zero-knowledge proofs of plaintext knowledge (PoPK) and correct multiplication (PoPC) for the Regev encryption scheme with low amortized communication complexity. Previous constructions of both PoPK and PoPC had communication cost linear in the size of the public key (roughly quadrat...

  3. 26 CFR 1.195-1T - Election to amortize start-up expenditures (temporary).

    Science.gov (United States)

    2010-04-01

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

  4. 26 CFR 1.822-10 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain.... See section 103. Such amortization and accrual is the same as that provided for life insurance companies by section 818(b)(1), as amended by the Life Insurance Company Income Tax Act of 1959 (73...

  5. 26 CFR 1.822-3 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain... accrual is the same as that provided for life insurance companies by section 803(i) and shall be... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of...

  6. 26 CFR 1.818-3 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

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

  7. 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,...

  8. 26 CFR 1.803-6 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

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

  9. 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...

  10. 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...

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

    DEFF Research Database (Denmark)

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

    2011-01-01

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

  12. 26 CFR 1.1016-4 - Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income...

    Science.gov (United States)

    2010-04-01

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

  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. 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.

  15. 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.

  16. 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...

  17. 26 CFR 1.197-2 - Amortization of goodwill and certain other intangibles.

    Science.gov (United States)

    2010-04-01

    .... Section 197 intangibles include goodwill. Goodwill is the value of a trade or business attributable to the expectancy of continued customer patronage. This expectancy may be due to the name or reputation of a trade or business or any other factor. (2) Going concern value. Section 197 intangibles include...

  18. 26 CFR 1.822-7 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain... accrual is the same as that provided for life insurance companies by section 818(b)(1), as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 133), and shall be determined in...

  19. 26 CFR 1.1238-1 - Amortization in excess of depreciation.

    Science.gov (United States)

    2010-04-01

    ... respect to the uncertified portion, the straight line method of depreciation is used and a deduction for... depreciation based on the rate and method properly used with respect to the uncertified part of the facility... the facility on December 31, 1956, is $12,000. Assume further that the taxpayer adopts straight...

  20. 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. 

  1. 13 CFR 107.845 - Maximum rate of amortization on Loans and Debt Securities.

    Science.gov (United States)

    2010-01-01

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

  2. 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.

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

    International Nuclear Information System (INIS)

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

  4. 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 $\

  5. 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...

  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 1.188-1 - 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...

  8. 75 FR 33669 - Submission for OMB Review; Comment Request

    Science.gov (United States)

    2010-06-14

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

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

    Science.gov (United States)

    2010-04-01

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

  11. 75 FR 9027 - Proposed Collection; Comment Request for Regulation Project

    Science.gov (United States)

    2010-02-26

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

  12. 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...

  13. 78 FR 14421 - Proposed Collection; Comment Request for Regulation Project

    Science.gov (United States)

    2013-03-05

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

  14. 26 CFR 1.171-1 - Bond premium.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Bond premium. 1.171-1 Section 1.171-1 Internal... TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.171-1 Bond premium. (a... and amortization of bond premium by a holder. In general, a holder amortizes bond premium...

  15. 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...

  16. 7 CFR 1737.70 - Description of feasibility study

    Science.gov (United States)

    2010-01-01

    ..., DEPARTMENT OF AGRICULTURE PRE-LOAN POLICIES AND PROCEDURES COMMON TO INSURED AND GUARANTEED... projected revenue and expense estimates (including detailed estimates of depreciation and amortization... characteristics or other considerations deemed necessary by the Administrator. (d) (e) Depreciation expense...

  17. 13 CFR 107.1510 - How a Licensee computes Earmarked Profit (Loss).

    Science.gov (United States)

    2010-01-01

    ... partnership syndication costs that you incur must be capitalized and amortized on a straight-line basis over... except as otherwise provided in this paragraph (d)(1) IK = Unrealized Appreciation (Depreciation)...

  18. Financial report - Annex H

    International Nuclear Information System (INIS)

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

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

    International Nuclear Information System (INIS)

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

  20. 14 CFR 204.3 - Applicants for new certificate or commuter air carrier authority.

    Science.gov (United States)

    2010-01-01

    ... in accordance with Generally Accepted Accounting Principles, and (ii) A description of the significant accounting policies of each relevant corporation, such as for depreciation, amortization of... statement identifying the person who has prepared the financial statements, his or her...

  1. 14 CFR Appendix to Part 331 - Application Form for Reimbursement Under Section 185 of Public Law 109-115

    Science.gov (United States)

    2010-01-01

    ... Policy Plans Statistical and Forecast Branch (APO-110). While the Department recognizes that fixed-base... equipment maintenance; depreciation of flight and ground equipment; amortization of capitalized leases for..., landing fees, clearance, customs and duties, utilities, bookkeeping, accounting, recordkeeping and...

  2. 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.

  3. 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...

  4. 78 FR 41077 - Notice of Availability of the Environmental Assessment and Notice of Public Hearing for Federal...

    Science.gov (United States)

    2013-07-09

    ... limited to, the following information: 1. The quality of the coal resource; 2. The method of mining to be... inflation should be given; 10. Depreciation, depletion, amortization and other tax accounting factors;...

  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. Zadejte název práce Dlouhodobý majetek v příspěvkových organizacích

    OpenAIRE

    Mikeš, Jan

    2008-01-01

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

  7. The randomized complexity of maintaining the minimum

    DEFF Research Database (Denmark)

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

    1996-01-01

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

  8. 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.

  9. 7 CFR 1717.652 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... POST-LOAN POLICIES AND PROCEDURES COMMON TO INSURED AND GUARANTEED ELECTRIC LOANS Investments, Loans.... Distribution borrower means a Distribution Borrower as defined in 7 CFR 1710.2. Electric system means all of...=Depreciation and Amortization Expense of the electric system; B=Interest on Long-term Debt of the...

  10. 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...

  11. 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

  12. Fast Allocation and Deallocation with an Improved Buddy System

    DEFF Research Database (Denmark)

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

    2005-01-01

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

  13. 40 CFR 265.145 - Financial assurance for post-closure care.

    Science.gov (United States)

    2010-07-01

    ....0; a ratio of the sum of net income plus depreciation, depletion, and amortization to total... 40 Protection of Environment 25 2010-07-01 2010-07-01 false Financial assurance for post-closure..., STORAGE, AND DISPOSAL FACILITIES Financial Requirements § 265.145 Financial assurance for...

  14. 40 CFR 144.63 - Financial assurance for plugging and abandonment.

    Science.gov (United States)

    2010-07-01

    ... worth less than 2.0; a ratio of the sum of net income plus depreciation, depletion, and amortization to... 40 Protection of Environment 22 2010-07-01 2010-07-01 false Financial assurance for plugging and... PROGRAMS (CONTINUED) UNDERGROUND INJECTION CONTROL PROGRAM Financial Responsibility: Class I...

  15. 12 CFR 34.23 - Prepayment fees.

    Science.gov (United States)

    2010-01-01

    ... or reduce negative amortization; or (b) Principal payments, in excess of those necessary to retire the outstanding debt over the remaining loan term at the then-current interest rate, that are made in... Adjustable-Rate Mortgages § 34.23 Prepayment fees. A national bank offering or purchasing ARM loans...

  16. 75 FR 81836 - Truth in Lending

    Science.gov (United States)

    2010-12-29

    ... interest rate adjusts also would not be disclosed as a negative amortization loan under Sec. 226.18(s). For... consumer credit secured by real property or a dwelling to disclose summary information about interest rates... adjustable-rate transactions that are ``5/1 ARM'' loans. It corrects the requirements for interest-only...

  17. 7 CFR 1767.10 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... unit of production. Service value is the difference between original cost and net salvage value of... recorded in these accounts without deduction of related provisions for accrued depreciation, amortization.... Continuing Property Records are company plant records for retirement units and mass property that provide,...

  18. 26 CFR 1.936-6 - Intangible property income when an election out is made: Cost sharing and profit split options...

    Science.gov (United States)

    2010-04-01

    ... research shall be be equal to the allowable depreciation or amortization on the intangible property for the... indirect taxes imposed on the production of the product, for the taxable year. Except as otherwise... which the production costs attributable to the component product bear to the total production cost...

  19. 7 CFR 1767.16 - Electric plant instructions.

    Science.gov (United States)

    2010-01-01

    ... system of accounts except for inclusion of accounts for nuclear production plant and some changes in... unit or system. The difference between the original cost, as above, and the cost to the utility of electric plant after giving effect to any accumulated provision for depreciation or amortization shall...

  20. 76 FR 4423 - Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F...

    Science.gov (United States)

    2011-01-25

    ...: Direct all written comments to The OMB Unit, SE:W:CAR:MP:T:T:SP, Internal Revenue Service, Room 6129... Depreciation and Amortization. 4563 Exclusion of Income for Bona Fide Residents of American Samoa. 4684 X... Qualified Electric Vehicle Credit. 8835 X Renewable Electricity and Refined Coal Production Credit. 8838...

  1. 77 FR 59348 - Revisions to Page 700 of FERC Form No. 6

    Science.gov (United States)

    2012-09-27

    ... (line 1), Depreciation Expense (line 2), AFUDC Depreciation (line 3), Amortization of Deferred Earnings..., and any suggested methods for minimizing the respondent's burden, including the use of automated... Impact Statement for any action that may have a significant adverse effect on the human...

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

    Science.gov (United States)

    2010-04-01

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

  3. 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....

  4. 26 CFR 1.57-1 - Items of tax preference defined.

    Science.gov (United States)

    2010-04-01

    ... used the straight line method exceeds the allowable depreciation or amortization with respect to such... have been proper if depreciation had actually been determined under the straight line method (without... of the depreciation which would have been allowable under the straight line method is determined......

  5. 76 FR 17191 - Staff Accounting Bulletin No. 114

    Science.gov (United States)

    2011-03-28

    ... Acquired Troubled Financial Institutions L. Removed by SAB 103 M. Materiality 1. Assessing Materiality 2... Calculation of Depreciation, Depletion, and Amortization c. Removed by SAB 113 E. Financial Statements of... pursuant to U.S. GAAP may rise to a level of materiality such that their disclosure is required by Item...

  6. 26 CFR 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before...

    Science.gov (United States)

    2010-04-01

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

  7. 18 CFR 367.1810 - Account 181, Unamortized debt expense.

    Science.gov (United States)

    2010-04-01

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

  8. 26 CFR 1.803-4 - Taxable income and deductions.

    Science.gov (United States)

    2010-04-01

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

  9. 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...

  10. Current status and availability of debt markets

    International Nuclear Information System (INIS)

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

  11. 48 CFR 31.205-52 - Asset valuations resulting from business combinations.

    Science.gov (United States)

    2010-10-01

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

  12. 17 CFR 270.2a-7 - Money market funds.

    Science.gov (United States)

    2010-04-01

    ... be. (4) Portfolio Diversification—(i) Issuer Diversification. The money market fund shall be... portfolio securities are valued at the fund's Acquisition cost as adjusted for amortization of premium or... believes that it fairly reflects the market-based net asset value per share. (2) Portfolio Maturity....

  13. 76 FR 68501 - Notice of Availability and Notice of Hearing for the Alton Coal Tract Coal Lease by Application...

    Science.gov (United States)

    2011-11-04

    ... inflation should be given; 9. Depreciation, depletion, amortization, and other tax accounting factors; 10..., Interior. ACTION: Notice of availability. SUMMARY: In accordance with the National Environmental Policy Act of 1969 (NEPA) and the Federal Land Policy and Management Act of 1976, the Bureau of Land...

  14. 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...

  15. 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...

  16. 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

  17. 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...

  18. 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....

  19. 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,…

  20. 77 FR 25015 - Supplemental Standards of Ethical Conduct for Employees of the Bureau of Consumer Financial...

    Science.gov (United States)

    2012-04-27

    ... and similar accounts; amortizing indebtedness on consumer goods (e.g., automobiles); educational loans... / Friday, April 27, 2012 / Rules and Regulations#0;#0; ] BUREAU OF CONSUMER FINANCIAL PROTECTION 5 CFR... Consumer Financial Protection AGENCY: Bureau of Consumer Financial Protection. ACTION: Interim final...

  1. 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 §...

  2. 17 CFR 210.12-15 - Summary of investments-other than investments in related parties.

    Science.gov (United States)

    2010-04-01

    ... Industrial, miscellaneous and all other Nonredeemable preferred stocks Total equity securities Mortgage loans on real estate Real estate 4 Policy loans Other long-term investments Short-term investments Total... repayments and adjusted for amortization of premiums or accrual of discounts. 2 If the amount at which...

  3. 26 CFR 1.279-5 - Rules for application of section 279(b).

    Science.gov (United States)

    2010-04-01

    .... Contingent liabilities, such as those arising out of discounted notes, the assignment of accounts receivable, or the guarantee of the liability of another, shall be included in the determination of the... amortization allowed under Chapter 1 of the Code, (c) Liability for tax under Chapter 1 of the Code, and...

  4. 7 CFR 1744.21 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... construction under an RUS-approved plan of interim financing. See 7 CFR part 1737. Interest expense means the... earned ratio (TIER) means the ratio of the borrower's net income or net margins plus interest expense... the Government mortgage when acquired. Amortization expense means the sum of the balances of...

  5. 26 CFR 1.1245-6 - Relation of section 1245 to other sections.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1... disposition may be considered as gain from the sale or exchange of a capital asset if section 1231 is... to amortization in excess of depreciation), or section 1239 (relating to gain from sale...

  6. 26 CFR 1.1245-2 - Definition of recomputed basis.

    Science.gov (United States)

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1245-2... for depreciation or amortization (within the meaning of subparagraph (3) of this paragraph). For cases... multiple asset account, see paragraph (c)(3) of § 1.167(a)-8. (3) Meaning of depreciation or...

  7. 26 CFR 1.263(a)-0 - Table of contents.

    Science.gov (United States)

    2010-04-01

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

  8. 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......, and various queries about the convex hull in optimal O(log n) worst-case time. The data structure requires O(n) space. Applications of the new dynamic convex hull data structure are improved deterministic algorithms for the k-level problem and the red-blue segment intersection problem where all red and all...

  9. 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。

  10. 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....

  11. 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....

  12. Finger Indexed Sets: New Approaches

    CERN Document Server

    Sioutas, Spyros

    2008-01-01

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

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

    OpenAIRE

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

    2015-01-01

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

  14. 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...

  15. Некоторые вопросы классификации договора лизинга

    OpenAIRE

    Зарипов, Д.

    2012-01-01

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

  16. LTE network Virtualisation

    OpenAIRE

    Ferrer Guasch, Vicent

    2013-01-01

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

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

    OpenAIRE

    Aswath Damodaran

    1999-01-01

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

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

    OpenAIRE

    Todd Zywicki

    2014-01-01

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

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

    OpenAIRE

    Hasan, Zubair

    2012-01-01

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

  20. Verified Analysis of Functional Data Structures

    OpenAIRE

    Nipkow, Tobias

    2016-01-01

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

  1. OPPORTUNITY OF GOODWILL DEPRECIATION IN EMERGING MARKETS

    OpenAIRE

    Radu-Daniel LOGHIN

    2015-01-01

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

  2. 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.

  3. The issue of depreciation of fixed assets in the Czech Republic

    OpenAIRE

    Michlová, Hana

    2012-01-01

    Depreciation reflects the permanent wear of both tangible and intangible assets. Tangible fixed assets are included in depreciation groups, which subsequently determine the level of depreciation and their amortization length. Summary of depreciation already implemented in the accounting period is called accumulated depreciation. Fixed assets can be depreciated up to the full amount of their appreciation. In the Czech Republic, we distinguish two types of depreciation, accounting and tax depre...

  4. 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.

  5. 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...

  6. 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...

  7. 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.

  8. 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.

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

    OpenAIRE

    Jonathan Rose; Kenneth A. Snowden

    2012-01-01

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

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

    OpenAIRE

    Hudson, Michael,

    2010-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Gullon, A.; Geisler, P.

    1988-09-08

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

  12. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2009-07-01

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

  14. 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.

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

    CERN Document Server

    Meyer, Ulrich

    2008-01-01

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

  16. 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)

  17. 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^\

  18. 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.

  19. 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.

  20. 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.

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

    Directory of Open Access Journals (Sweden)

    Savchenko N.I.

    2009-10-01

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

  2. 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)

  3. 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.

  4. 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.

  5. 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.

  6. 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.

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

    International Nuclear Information System (INIS)

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

  8. Financial treatment of demand management expenditures at Ontario Hydro

    International Nuclear Information System (INIS)

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

  9. 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.

  10. 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)

  11. Worst Case Efficient Data Structures

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting

    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 dictionari...... for the preprocessing of the dictionary and for 1-queries. The data structure can be extended to support the insertion of new strings in amortized time O(m)......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....... 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...

  12. 分期还款策略解析

    Institute of Scientific and Technical Information of China (English)

    唐煜宇

    2015-01-01

    本文主要介绍按揭买房分期偿还贷款的选择方式问题,研究对象为两种还款方法———等额本金还款法、等额本息还款法。对两种方法进行算法研究,计算数据以及合并列表比较。最后结合实际阐述,评析两种方法优劣,给出合理建议。%This paper mainly introduces the schedules of amortization a loan ,a debt, a mortgage, etc. The objects of this study are two repayment methods - equal principal repayment method and equal annual repayment method. Using retrospective method, enter the data and compute the amounts to set up an amortization schedule for the loan. Finally, compare the advantages and disadvantages of two methods, rea-sonable suggestions are presented.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. An optimal dynamic interval stabbing-max data structure?

    DEFF Research Database (Denmark)

    Agarwal, Pankaj Kumar; Arge, Lars; Yi, Ke

    2005-01-01

    efficiently. We develop a linear-size structure for the one-dimensional version of the problem, the interval stabbing-max problem, that answers queries in worst-case O(log n) time and supports updates in amortized O(log n) time. Our structure works in the pointer-machine model of computation and utilizes many...... ingredients from recently developed external memory structures. Using standard techniques, our one-dimensional structure can be extended to higher dimensions, while paying a logarithmic factor in space, update time, and query time per dimension. 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(logB n) I/Os, where B is the disk block size....

  20. Unconditionally Secure Protocols

    DEFF Research Database (Denmark)

    Meldgaard, Sigurd Torkel

    they are used to speed up secure computation. An Oblivious RAM is a construction for a client with a small $O(1)$ internal memory to store $N$ pieces of data on a server while revealing nothing more than the size of the memory $N$, and the number of accesses. This specifically includes hiding the access pattern......This thesis contains research on the theory of secure multi-party computation (MPC). Especially information theoretically (as opposed to computationally) secure protocols. It contains results from two main lines of work. One line on Information Theoretically Secure Oblivious RAMS, and how....... We construct an oblivious RAM that hides the client's access pattern with information theoretic security with an amortized $\\log^3 N$ query overhead. And how to employ a second server that is guaranteed not to conspire with the first to improve the overhead to $\\log^2 N$, while also avoiding...

  1. Data-Oblivious External-Memory Algorithms for the Compaction, Selection, and Sorting of Outsourced Data

    CERN Document Server

    Goodrich, Michael T

    2011-01-01

    We present data-oblivious algorithms in the external-memory model for compaction, selection, and sorting. Motivation for such problems comes from clients who use outsourced data storage services and wish to mask their data access patterns. We show that compaction and selection can be done data-obliviously using $O(N/B)$ I/Os, and sorting can be done, with a high probability of success, using $O((N/B)\\log_{M/B} (N/B))$ I/Os. Our methods use a number of new algorithmic techniques, including data-oblivious uses of invertible Bloom lookup tables, a butterfly-like compression network, randomized data thinning, and "shuffle-and-deal" data perturbation. In addition, since data-oblivious sorting is the bottleneck in the "inner loop" in existing oblivious RAM simulations, our sorting result improves the amortized time overhead to do oblivious RAM simulation by a logarithmic factor in the external-memory model.

  2. 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.

  3. 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.

  4. 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.

  5. Thymiateria on the coast. Shrines, pilgrimages and rituals in Iberian Contestania (3rd-2nd centuries BC

    Directory of Open Access Journals (Sweden)

    Jorge GARCÍA CARDIEL

    2015-11-01

    Full Text Available This paper aims to study three sites of complex interpretation located along the Alicante coast and dated back to the late Iberian period (also known as ‘Ibero-Roman period’: the “shrine” area of Tossal de la Cala (Benidorm, Castillo de Guardamar (Guardamar del Segura, and the most ancient phase of La Malladeta (La Vila Joiosa. Available fragmentary data are treated from the point of view of some considerations developed by the Landscape Archaeology, the Postcolonial Theory, the Social Theory and the Anthropology. This paper argues that the three sites would act as coastal suburban shrines between 3rd and 2nd centuries bc. There are vestiges of the same kind of rituals in all of them: the amortization of table ware and amphorae, and the offering of female bust thymiateria. These spaces may privilege the community cohesion and its territorial claims in the critical context of the Punic occupation and the Roman provincialisation.

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

    International Nuclear Information System (INIS)

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

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

    International Nuclear Information System (INIS)

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

  8. 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.

  9. 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)

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

    Directory of Open Access Journals (Sweden)

    Jelena Božović

    2014-07-01

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

  11. 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.)

  12. Total 2004 results

    International Nuclear Information System (INIS)

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

  13. Slaughterhouse sewage treatment using gamma radiation - economical feasibility study

    Energy Technology Data Exchange (ETDEWEB)

    Melo, Rita; Botelho, M. Luisa [Instituto Tecnologico e Nuclear, Sacavem (Portugal). Dept. de Fisica]. E-mail: ritamelo@itn.pt; mlb@itn.pt; Branco, Joaquim [Instituto Tecnologico e Nuclear, Sacavem (Portugal). Dept. de Quimica]. E-mail: jbranco@itn.pt

    2005-07-01

    This paper presents preliminary results of a financial viability study for the implementation of gamma radiation technology on a slaughterhouse wastewater treatment industry. Five scenarios were studied, including the current practice, representing different types of treatments and goals, e.g.: water reuse and/or sludge add value as agriculture fertilizers. Cost-benefit analysis, including the net present value (NPV) of each scenario, was used as a technique to compare the relative value of various strategies. Taking in account that the initial investment is amortized after 20 years, the implementation of Co-60 treatment with 20% water reuse and sludge application as agriculture fertilizers represents the most profitable project with the highest NPV. Therefore, the implementation of gamma radiation technology on a slaughterhouse wastewater treatment industry is not only technically viable as well as economically feasible. (author)

  14. 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.

  15. 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.

  16. Efficient SAT engines for concise logics: Accelerating proof search for zero-one linear constraint systems

    DEFF Research Database (Denmark)

    Fränzle, Martin; Herde, Christian

    2003-01-01

    We investigate the problem of generalizing acceleration techniques as found in recent satisfiability engines for conjunctive normal forms (CNFs) to linear constraint systems over the Booleans. The rationale behind this research is that rewriting the propositional formulae occurring in e.g. bounded....... Despite the more expressive input language, the performance of our prototype implementation comes surprisingly close to that of state-of-the-art CNF-SAT engines like ZChaff [Moskewicz e.a., 2001]. First experiments with bounded model-construction problems show that the overhead in the satisfiability...... engine that can be attributed to the richer input language is often amortized by the conciseness gained in the propositional encoding of the BMC problem....

  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. 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.

  19. A comparison of molding procedures - Contact, injection and vacuum injection

    Science.gov (United States)

    Cathiard, G.

    1980-06-01

    The technical and economic aspects of the contact, injection and vacuum injection molding of reinforced plastic components are compared for the example of a tractor roof with a gel-coated surface. Consideration is given to the possibility of reinforcement, number of smooth faces, condition of the gel-coated surface, reliability, and labor and workplace requirements of the three processes, and advantages of molding between the mold and a countermold in smooth faces, reliability, labor requirements, working surface and industrial hygiene are pointed out. The times and labor requirements of each step in the molding cycles are examined, and material requirements and yields, investment costs, amortization and product cost prices of the processes are compared. It is concluded that, for the specific component examined, the processes of vacuum injection and injection molding appear very interesting, with injection molding processes resulting in lower cost prices than contact molding for any production volume.

  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. The SIGMA plants economic behavior

    International Nuclear Information System (INIS)

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

  2. 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.)

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

    International Nuclear Information System (INIS)

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

  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. 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.

  6. 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。

  7. 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

  8. 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

  9. 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

  10. 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)

  11. 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...

  12. 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.

  13. 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...

  14. 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.

  15. 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.

  16. 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.

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

    Science.gov (United States)

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

    2008-07-01

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

  18. 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.

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

    International Nuclear Information System (INIS)

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

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

    International Nuclear Information System (INIS)

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

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

    Institute of Scientific and Technical Information of China (English)

    刘庆杰

    2015-01-01

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

  3. Trends in Availability of U. S. NPP

    International Nuclear Information System (INIS)

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

  4. Solar energy system design for a lobster aquaculture facility

    Energy Technology Data Exchange (ETDEWEB)

    1977-09-30

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

  5. 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.

  6. 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.

  7. 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.

  8. 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 ...

  9. 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.

  10. 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.

  11. 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...

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

    International Nuclear Information System (INIS)

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

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

    Directory of Open Access Journals (Sweden)

    Thomas M. Missimer

    2014-08-01

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

  14. 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.

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

    Science.gov (United States)

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

    2016-01-01

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

  16. 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.

  17. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2010-12-09

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

  19. 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.

  20. 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

  1. 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".

  2. 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.

  3. 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。

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

    Energy Technology Data Exchange (ETDEWEB)

    Hodowal, J.R.

    1997-10-01

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

  5. Solar power satellite life-cycle energy recovery consideration

    Energy Technology Data Exchange (ETDEWEB)

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

    1994-12-31

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

  6. Domotics Project Housing Block.

    Science.gov (United States)

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

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Mariusz Grad

    2012-01-01

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

  8. 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.)

  9. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    Weissenbach, M.J.

    1981-09-01

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

  11. 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...

  12. Real world financing opportunities for energy conservation projects

    Energy Technology Data Exchange (ETDEWEB)

    Tramonte, D.J.

    1988-01-01

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

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

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

    International Nuclear Information System (INIS)

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

  19. 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.

  20. 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...

  1. Solar drying in sludge management in Turkey

    Energy Technology Data Exchange (ETDEWEB)

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

    2007-08-15

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

  2. 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...

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

    Science.gov (United States)

    Luecke, R W; Meeting, D T

    1999-08-01

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

  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. 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. 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.

  7. 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.

  8. 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。

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

    Institute of Scientific and Technical Information of China (English)

    Hong Shen; Yu Zhang

    2008-01-01

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

  10. 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.

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

    Directory of Open Access Journals (Sweden)

    Elena Salinas Pleguezuelo

    2015-02-01

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

  12. 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.

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

    Directory of Open Access Journals (Sweden)

    André Folster

    2015-12-01

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

  14. 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.

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

    International Nuclear Information System (INIS)

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

  16. 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

  17. 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

  18. Agronomic and chemical characteristics of hybrid corn to ensiling

    Directory of Open Access Journals (Sweden)

    Flávia Borges de Assis

    2014-12-01

    Full Text Available Our aim was to evaluate agronomic and chemical characteristics of corn hybrids to ensiling. It were evaluated nine corn hybrids (MX 300, RB 9308, 2B655, XB 6012, GNZ 2500, PL6890, PRE 32D10, PRE 22T10 e AG 1051, with three replicates. The higher fresh matter yield were observed in the hybrids PL6890 and PRE 32D10, while the dry matter yield was observed in the hybrid PRE 32D10 (13.43 t ha-1. The hybrids PRE 32D10 and PRE 22T10 stood out to present higher percent of leaf in relation to whole plant, while the lower percent of stems was found in the hybrids MX 300, 2B655 and XB 6012, however the higher leaves: stems relation was found in XB 6012 (0.49. There was higher CP content in the hybrid PRE 32D10 (9.10% of DM, while the lower NDF (57.78% of DM and cellulose content (24.27% of DM were observed in the hybrid GNZ 2500. The hybrid PL6890 presented higher ADF and lignin contents, the others hybrids had values lower. The lower NDIN content was observed in the hybrid RB 9308, while the lower AIDN content occurred on the hybrid 2B655. The lower buffer capacity was observed in the hybrid 2B655 (0.29. There are some differences on chemical composition among the corn hybrids used in this study, however, it is recommended to use the hybrids MX 300, PL6890 and PRE 32D10 for showing higher dry matter yield, which may reflect in the amortization of silage production costs.

  19. 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

  20. 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. PMID:25960402

  1. 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.

  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. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

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

    International Nuclear Information System (INIS)

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

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

    Science.gov (United States)

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

    2015-09-01

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

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

    International Nuclear Information System (INIS)

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

  11. 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.

  12. 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

  13. 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.

  14. Comparative financial analysis of electricity utilities in West Africa

    International Nuclear Information System (INIS)

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

  15. 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.

  16. 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

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

    Science.gov (United States)

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

    2014-11-01

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

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

    Institute of Scientific and Technical Information of China (English)

    王辉

    2011-01-01

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

  19. 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.

  20. 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。

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

    International Nuclear Information System (INIS)

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

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. Novel Adaptive Fixturing for Thin Walled Aerospace Parts

    Science.gov (United States)

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

    2011-12-01

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

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

    International Nuclear Information System (INIS)

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

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

    International Nuclear Information System (INIS)

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

  9. 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.

  10. 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

  11. 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

  12. Applications of Non-Imaging Micro-Optic Systems

    Science.gov (United States)

    Baker, Katherine Anne

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

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

    Directory of Open Access Journals (Sweden)

    F. Ferrara

    2012-01-01

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

  14. Novel Adaptive Fixturing for Thin Walled Aerospace Parts

    International Nuclear Information System (INIS)

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

  15. Bioeconomy analysis in Aesthetic Dentistry

    Directory of Open Access Journals (Sweden)

    Andreea Dana Tudose

    2015-12-01

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

  16. Ophidic accident and twin pregnancy

    Directory of Open Access Journals (Sweden)

    Saavedra-Orozco Héctor

    2012-12-01

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

  17. 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

  18. 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

  19. 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

  20. 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

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

    Institute of Scientific and Technical Information of China (English)

    AlexAMATO; RichardFREWER; StevenHUMPHREY

    2003-01-01

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

  2. 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. Estimation of 18FDG doses's cost

    International Nuclear Information System (INIS)

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

  4. 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.

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

    Science.gov (United States)

    Bergler, R; Borneff, M

    1986-12-01

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

  6. 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

  7. 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.

  8. 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

  9. Activities of Gaz de France Group

    International Nuclear Information System (INIS)

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

  10. 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

  11. 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.

  12. 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

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

    International Nuclear Information System (INIS)

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

  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. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    Shannon, D.W.

    1975-01-01

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

  17. 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

  18. 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.)

  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. 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

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

    International Nuclear Information System (INIS)

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

  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. 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

  4. 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

  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