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, and...

  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 in...

  4. Study on Amortization Time and Rationality in Real Estate Investment

    Science.gov (United States)

    Li, Yancang; Zhou, Shujing; Suo, Juanjuan

    Amortization time and rationality has been discussed a lot in real estate investment research. As the price of real estate is driven by Geometric Brown Motion (GBM), whether the mortgagors should amortize in advance has become a key issue in amortization time research. This paper presents a new method to solve the problem by using the optimal stopping time theory and option pricing theory models. We discuss the option value in amortizing decision based on this model. A simulation method is used to test this method.

  5. 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 the...

  6. 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....4280 Account 428, Amortization of debt discount and expense. (a) This account must include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this...

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

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of discount... Perpetual Policies Or Premium Deposits) § 1.822-10 Amortization of premium and accrual of discount. (a) In... decreased by the appropriate amortization of premium and increased by the appropriate accrual of discount...

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

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    2010-04-01

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

  11. 26 CFR 1.642(f)-1 - Amortization deductions.

    Science.gov (United States)

    2010-04-01

    ....642(f)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(f)-1 Amortization deductions. An estate... respect to qualified railroad rolling stock as defined in section 184(d), with respect to certified coal...

  12. Additively Homomorphic UC commitments with Optimal Amortized Overhead

    DEFF Research Database (Denmark)

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

    2015-01-01

    and a linear code with efficient encoding. We also construct an additively homomorphic version of our basic scheme using VSS. Furthermore we evaluate the concrete efficiency of our schemes and show that the amortized computational overhead is significantly lower than in the previous best constructions. In fact......, our basic scheme has amortised concrete efficiency comparable with previous protocols in the Random Oracle Model even though it is constructed in the plain model....

  13. 26 CFR 1.803-6 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amortization of premium and accrual of discount... and accrual of discount. (a) Section 803(i) provides for certain adjustments on account of amortization of premium and accrual of discount on bonds, notes, debentures, or other evidences of indebtedness...

  14. 26 CFR 1.822-3 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

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

  15. 26 CFR 1.822-7 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

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

  16. 26 CFR 1.187-1 - Amortization of certain coal mine safety equipment.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amortization of certain coal mine safety... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.187-1 Amortization of certain coal mine safety equipment. (a) Allowance of deduction—(1) In...

  17. 18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

    Science.gov (United States)

    2010-04-01

    ..., Accumulated provision for amortization of service company property. 367.1110 Section 367.1110 Conservation of... OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING... Account 111, Accumulated provision for amortization of service company property. (a) This account must be...

  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. Amortization expenses' influence on financial position of the company

    Directory of Open Access Journals (Sweden)

    Mijailović Snežana

    2016-01-01

    Full Text Available Financial strength is a central issue of any business system and is reflected in payment, investing and financing. Depreciation as a form of self-financing aims to create added value company through increase in total revenues and income of a business entity. Since depreciation results from the positive business of the company, it represents its own stable and permanent source or funding available in the most important part of business economics - the process of reproduction. The revaluation of fixed assets, like a derived function of amortization, serves to objectively and more accurately show the property of the company for stakeholders.

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

    Directory of Open Access Journals (Sweden)

    S.L. Korotayev

    2016-12-01

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

  1. 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 or...

  2. 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.

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

    Science.gov (United States)

    2010-10-01

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

  4. 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

    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...

  5. 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...

  6. The Effect of Shoulder Plyometric Training on Amortization Time and Upper-Extremity Kinematics.

    Science.gov (United States)

    Swanik, Kathleen A; Thomas, Stephen J; Struminger, Aaron H; Bliven, Kellie C Huxel; Kelly, John D; Swanik, Charles B

    2016-12-01

    Plyometric training is credited with providing benefits in performance and dynamic restraint. However, limited prospective data exist quantifying kinematic adaptations such as amortization time, glenohumeral rotation, and scapulothoracic position, which may underlie the efficacy of plyometric training for upper-extremity rehabilitation or performance enhancement. To measure upper-extremity kinematics and plyometric phase times before and after an 8-wk upper-extremity strength- and plyometric-training program. Randomized pretest-posttest design. Research laboratory. 40 recreationally active men (plyometric group, age 20.43 ± 1.40 y, height 180.00 ± 8.80 cm, weight 73.07 ± 7.21 kg; strength group, age 21.95 ± 3.40 y, height 173.98 ± 11.91 cm, weight 74.79 ± 13.55 kg). Participants were randomly assigned to either a strength-training group or a strength- and plyometric-training group. Each participant performed the assigned training for 8 wk. Dynamic and static glenohumeral and scapular-rotation measurements were taken before and after the training programs. Dynamic measurement of scapular rotation and time spent in each plyometric phase (concentric, eccentric, and amortization) during a ball-toss exercise were recorded while the subjects were fitted with an electromagnetic tracking system. Static measures included scapular upward rotation at 3 different glenohumeral-abduction angles, glenohumeral internal rotation, and glenohumeral external rotation. Posttesting showed that both groups significantly decreased the time spent in the amortization, concentric, and eccentric phases of a ball-toss exercise (P plyometric-training group exhibited an increase in internal rotation that was not present in the strength-training group (P plyometrics and strength training for reducing commonly identified upper-extremity-injury risk factors and improving upper-extremity performance.

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

    DEFF Research Database (Denmark)

    Damgård, Ivan Bjerre; López-Alt, Adriana

    2012-01-01

    We construct zero-knowledge proofs of plaintext knowledge (PoPK) and correct multiplication (PoPC) for the Regev encryption scheme with low amortized communication complexity. Previous constructions of both PoPK and PoPC had communication cost linear in the size of the public key (roughly quadratic...... communication cost of each proof by a factor linear in the lattice dimension. Furthermore, we allow the message space to be ℤp and the randomness distribution to be the discrete Gaussian, both of which are natural choices for the Regev encryption scheme. Finally, in our schemes there is no gap between the size...

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

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Exhaustion, wear and tear, obsolescence...) INCOME TAXES Basis Rules of General Application § 1.1016-4 Exhaustion, wear and tear, obsolescence... be made for exhaustion, wear and tear, obsolescence, amortization, and depletion to the extent...

  9. Online bipartite matching with amortized O(log2 n) replacements

    DEFF Research Database (Denmark)

    Bernstein, Aaron; Holm, Jacob; Rotenberg, Eva

    2018-01-01

    is initialized with the capacity to serve a number of vertices. We also analyze the problem of minimizing the maximum server load. We show that if the final graph has maximum server load L, then the SAP protocol makes amortized O(min{L log2 n, [EQUATION] reassignments. We...

  10. Establishing an Interest-Free Lending Platform Applying Optimum Premium, “Mesbah Point”, in Amortization and Time Value of Money

    Directory of Open Access Journals (Sweden)

    Amir Behnam Izadyar

    2014-01-01

    Full Text Available The concept of “Interest” has been viewed as a forbidden instrument in Islamic investments. This study has focused on establishing an interest-free platform, and introducing a new method of direct-to-consumer financing using the amortization and the time value of money. Based on this method, the borrower makes a pre-determined amount of upfront payment in order to receive zero percent interest rate financing and only makes monthly principal payments during the term of the loan.  Using the same interest rate and the same term period as in amortization, the total amount of interest occurring during the amortized loan is replaced as future value and the discounted value is calculated as the amount of upfront payment. The relationship between the amount of upfront payment in each range of 30,20,15,10 and 5 year terms and the interest rates 1%-30% shows a parabolic pattern in each term, in which the amount of upfront payment will increase to a pivotal level in each term and will decrease as the interest rate increases.  The vertex point of the parabola is named “Mesbah Point” in order to distinguish this conceptual point. Therefore, Mesbah Point is the optimum amount of upfront payment collected, irrespective of the interest rate, to receive an interest free, zero percent loan.  In other words, Mesbah Point is as an interest rate-proof value in which the borrower, regardless of interest rates in the market, can contribute a pre-determined amount of upfront payment to receive an interest free, zero percent interest rate loan.

  11. 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.

  12. 26 CFR 1.171-2 - Amortization of bond premium.

    Science.gov (United States)

    2010-04-01

    ... product of the holder's adjusted acquisition price (as defined in paragraph (b) of this section) at the... debt instrument, an inflation-indexed debt instrument, a bond that provides for certain alternative... qualified stated interest allocable to the period ($10,000) over the product of the adjusted acquisition...

  13. Amortizing 3D Graphics Optimization Across Multiple Frames

    National Research Council Canada - National Science Library

    Durbin, Jim; Gossweiler, Rich; Pausch, Randy

    1995-01-01

    .... Well-known techniques such as transforming hierarchical geometry into a flat list and removing redundant graphics primitives are often performed off-line on static databases, or continuously every rendering frame...

  14. 18 CFR 367.4250 - Account 425, Miscellaneous amortization.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4250 Account 425... which are properly deductible in determining the income of the service company before interest charges...

  15. 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. 

  16. 26 CFR 1.195-1T - Election to amortize start-up expenditures (temporary).

    Science.gov (United States)

    2010-04-01

    ... active trade or business begins also is treated as a change in method of accounting if the taxpayer... taxable year in which a taxpayer begins an active trade or business, an electing taxpayer may deduct an amount equal to the lesser of the amount of the start-up expenditures that relate to the active trade or...

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

    Science.gov (United States)

    2010-04-01

    ..., customer-based intangibles include the deposit base and any similar asset of a financial institution. Thus... 197 intangible). (iv) Computer software defined. For purposes of this section, computer software is...-created intangible). (ii) Created by the taxpayer—(A) Defined. A section 197 intangible is created by the...

  18. 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.

  19. 26 CFR 1.381(c)(9)-1 - Amortization of bond discount or premium.

    Science.gov (United States)

    2010-04-01

    ... distributor or transferor corporation for the purpose of determining the amount of any income or deduction.... For purposes of applying section 381(c)(9), the term bonds of a distributor or transferor corporation...) applies, the acquiring corporation assumes liability for the payment of bonds of a distributor or...

  20. 18 CFR 367.4040 - Account 404, Amortization of limited-term property.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367... applicable to amounts included in the service company property accounts for limited-term franchises, licenses... sufficient to distribute the book cost of each investment as evenly as may be over the period of its benefit...

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

    International Nuclear Information System (INIS)

    Tiago Filho, Geraldo Lucio; Adriano Rosa, Carlos

    2011-01-01

    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)

  2. 26 CFR 1.818-3 - Amortization of premium and accrual of discount.

    Science.gov (United States)

    2010-04-01

    ... required under section 818(b) on account of accruable discounts. (f) Denial of double inclusion. Any amount... section shall not be includible in gross income under section 1232(a) (relating to the taxation of bonds...

  3. 26 CFR 1.248-1 - Election to amortize organizational expenditures.

    Science.gov (United States)

    2010-04-01

    ... expenditures relate is for a fixed term of years; (ii) Expenditures connected with the transfer of assets to a... the like; necessary accounting services; expenses of temporary directors and of organizational...

  4. 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 is...

  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

    ... taxation.) (ii) For taxable years beginning after December 31, 1953, and ending after August 16, 1954, if... determined under the principles of section 1314. The only adjustments made in determining whether there would...

  6. 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

    ... services, it would not satisfy the significant use test. Thus, a production facility is not an on-the-job..., and equipment are particulary suitable for furnishing child care service if they are designed or... license for the operation of the facility. For example, such property includes special kitchen or toilet...

  7. 76 FR 50887 - Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and...

    Science.gov (United States)

    2011-08-17

    ... business also is treated as a change in method of accounting if the corporation amortized organizational... partnership begins business also is treated as a change in method of accounting if the partnership amortized... begins an active trade or business, an amount equal to the lesser of (1) the amount of the start-up...

  8. 18 CFR 35.24 - Tax normalization for public utilities.

    Science.gov (United States)

    2010-04-01

    ... property losses as a current expense for tax purposes but as a deferred and amortized expense for book... expenditures as a current expense for tax purposes but as a deferred and amortized expense for book purposes; (vi) Differences that result from different tax and book reporting of deferred gains or losses from...

  9. 7 CFR 1744.21 - Definitions.

    Science.gov (United States)

    2010-01-01

    ... Wire Facilities Assets 2410 through 2441 (5) Amortizable Tangible Assets 2680 through 2682 (6... expense—tangible 6563 (3) Amortization expense—intangible 6564 (4) Amortization expense—other 6565 Note...). Asset means a future economic benefit obtained or controlled by the borrower as a result of past...

  10. 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, a...

  11. 76 FR 29147 - Federal Home Loan Bank Investments

    Science.gov (United States)

    2011-05-20

    ... historical cost for held-to-maturity (HTM) and available-for-sale (AFS) securities and fair value for trading... ABS shall be calculated based on amortized historical costs for securities classified as HTM or AFS \\8\\ and on fair value for trading securities. \\8\\ The amortized historical cost for the HTM and AFS...

  12. 17 CFR 210.9-03 - Balance sheets.

    Science.gov (United States)

    2010-04-01

    ... remaining assets may be shown as one amount. (1) Excess of cost over tangible and identifiable intangible assets acquired (net of amortization). (2) Other intangible assets (net of amortization). (3) Investments... face of the balance sheets or in the notes thereto. Assets 1. Cash and due from banks. The amounts in...

  13. 26 CFR 1.168A-5 - Adjusted basis of emergency facility.

    Science.gov (United States)

    2010-04-01

    ... emergency facility for amortization purposes is therefore $4,600,000. For depreciation of the remaining... compensation by reason of termination of a government contract or payment for articles under such a contract..., 1954, to January 31, 1955, other than depreciation or amortization for January 1955, is $5,000 for...

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

    OpenAIRE

    小澤, 義昭

    2016-01-01

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

  15. 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.

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

    International Nuclear Information System (INIS)

    Morris, A.T.

    1990-01-01

    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

  17. Enhancing Cooperative Loan Scheme Through Automated Loan ...

    African Journals Online (AJOL)

    ... and productivity. A pragmatic system bundles with several competent capabilities to eliminate data inconsistency and redundancy as well as ensuring data integrity and security, with guaranteed fast retrieval response time. Keywords: Status Concept, Ledger, Automation, Amortization schedules. Mortgages, Collateral.

  18. Financial report - Annex H

    International Nuclear Information System (INIS)

    Sotic, O.

    1988-01-01

    This Annex includes financial report of the RA Reactor engineering group from 1987-1988. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr

  19. Financial report - Annex H

    International Nuclear Information System (INIS)

    Sotic, O.

    1986-01-01

    This Annex includes financial report of the RA Reactor engineering group from 1981-1985. detailed data concerning operating and continual and investment maintenance costs, amortization related to the reactor, fuel elements and heavy water [sr

  20. 7 CFR 1980.423 - Interest rates.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS (CONTINUED) GENERAL Business and Industrial Loan Program § 1980.423 Interest rates. (a) Guaranteed... interest rate adjustment. This will assure that the outstanding principal balance is properly amortized...

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

    OpenAIRE

    Lumbo Flavio MUCOMO

    2016-01-01

    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 t...

  2. ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Olesia Lemishovska

    2017-12-01

    Full Text Available The article deals with the formation and development evolution of the accounting concept of amortization and depreciation of fixed and intangible assets. The methodological sense of the amortization and depreciation accrual processes and the resulting methods of their reflection in the accounting system in the context of historically formulated accounting theories and individual concepts are analysed. An estimation of historical experience through the representation of amortization and deterioration as objects of accounting in interrelation with their economic content is carried out. The level of accounting methods’ validity for calculating and displaying amortization charges and the amount of depreciation of fixed assets in the context of their consideration from the position of capital, fund, reserve and regulatory item are analysed. The possibilities of applying separate historically formulated ideas for developing an improved concept of accounting amortization adequate for the modern economy are set forth. The aim of the article is a historiographic analysis of the principal approaches and methodological foundations of accounting conventions of amortization, depreciation, and devaluation of economic entities assets and appropriateness assessment using individual developments in modern theory and practice. The subject of the article is the study of content and nature of amortization and depreciation of fixed assets as general economic categories and accounting objects. Methods of studying the theoretical and methodological basis are the dialectical method of cognition of conceptual processes of “depreciation” and “amortization”, analysis and synthesis, induction and deduction, comparison, an abstract and logical method of modelling. The practical significance of the work is that historical experience, important and necessary in modern conditions, can be adapted by incrusting several ideas of the past. Value/originality. To develop

  3. Accounting providing of statistical analysis of intangible assets renewal under marketing strategy

    Directory of Open Access Journals (Sweden)

    I.R. Polishchuk

    2016-12-01

    Full Text Available The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described.

  4. 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.

  5. Design of data structures for mergeable trees

    DEFF Research Database (Denmark)

    Georgiadis, Loukas; Tarjan, Robert Endre; Werneck, Renato Fonseca F.

    2006-01-01

    are not allowed, we give a data structure with an O(log n) amortized time bound per operation, which is asymptotically optimal. The analysis of both algorithms is not straightforward and requires ideas not previously used in the study of dynamic trees. We explore the design space of algorithms for the problem...... merge operation can change many arcs. In spite of this, we develop a data structure that supports merges and all other standard tree operations in O(log2 n) amortized time on an n-node forest. For the special case that occurs in the motivating application, in which arbitrary arc deletions...

  6. 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...

  7. A Hypergraph Dictatorship Test with Perfect Completeness

    Science.gov (United States)

    Chen, Victor

    A hypergraph dictatorship test is first introduced by Samorodnitsky and Trevisan and serves as a key component in their unique games based {operatorname{PCP}} construction. Such a test has oracle access to a collection of functions and determines whether all the functions are the same dictatorship, or all their low degree influences are o(1). Their test makes q ≥ 3 queries, has amortized query complexity 1+Oleft(log q/qright), but has an inherent loss of perfect completeness. In this paper we give an (adaptive) hypergraph dictatorship test that achieves both perfect completeness and amortized query complexity 1+Oleft(log q/qright).

  8. 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... method of accounting for a business combination is used, allowable amortization and cost of money shall... from business combinations. 31.205-52 Section 31.205-52 Federal Acquisition Regulations System FEDERAL...

  9. The reversible air-conditioning: economical and ecological asset recognized by the public authorities; La climatisation reversible electrique: des atouts economiques et ecologiques reconnus par les pouvoirs publics

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-05-01

    The reversible air-conditioning allows at once the heating and the cooling of the building. This system is very powerful from an energetic and an environmental point of view. Moreover the government proposes financial assistance to the system implementation with a fiscal amortization. (A.L.B.)

  10. 7 CFR 1810.2 - Adjustment of interest rates for certain loans involving use of or construction on prime or...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Adjustment of interest rates for certain loans... INTEREST RATES, TERMS, CONDITIONS, AND APPROVAL AUTHORITY Interest Rates, Amortization, Guarantee Fee, Annual Charge, and Fixed Period § 1810.2 Adjustment of interest rates for certain loans involving use of...

  11. Aging, Precarity, and the Struggle for Indigenous Elsewheres

    Science.gov (United States)

    Grande, Sandy

    2018-01-01

    Through the structures and logics of the settler/capitalist state, the aging body can only be viewed as a crisis of decreased labor power and increased social expenditure; an amortization that has only worsened under neoliberalism. As such, this article calls attention to the conspicuous absence of a counter discourse and politics of aging within…

  12. 7 CFR 1767.23 - Interest charges.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Interest charges. 1767.23 Section 1767.23 Agriculture... charges. The interest charges accounts identified in this section shall be used by all RUS borrowers. Interest Charges 427Interest on Long-Term Debt 427.3Interest Charged to Construction—Credit 428Amortization...

  13. 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. (b...

  14. 29 CFR 2550.408b-3 - Loans to Employee Stock Ownership Plans.

    Science.gov (United States)

    2010-07-01

    ... standard loan amortization tables. The third rule is that subdivision (2) is not applicable from the time... $750,000 from a bank. X guarantees the loan which is for 15 years at 5% interest and is payable in..., including the terms of the employer's articles of incorporation, unless so required by applicable state law...

  15. 26 CFR 1.702-3T - 4-Year spread (temporary).

    Science.gov (United States)

    2010-04-01

    ... income and expense items, as they are amortized over the 4-year spread period. (f) Effect on other... March 31 taxable year was the taxable year of Y, the partner owning a majority of the partnership's profits and capital. Therefore, the remaining partners of P4 owning 49 percent of the profits and capital...

  16. 75 FR 52747 - Proposed Collection; Comment Request

    Science.gov (United States)

    2010-08-27

    ... type (all, new, previously occupied), by loan type (fixed- or adjustable-rate), and by lender type... amortized, purchase-money, non-farm loans that they close during the last five business days of the month... to determine trends in the mortgage markets, including interest rates, down payments, terms to...

  17. Optimal Resilient Dynamic Dictionaries

    DEFF Research Database (Denmark)

    Jørgensen, Allan Grønlund; Brodal, Gerth Stølting; Moruz, Gabriel

    2007-01-01

    updates in $O(\\log n+\\delta)$ amortized time. Our dynamic dictionary also supports range queries in $O(\\log n+\\delta+t)$ worst case time, where $t$ is the size of the output. Finally, we show that every resilient search tree (with some reasonable properties) must take~$\\Omega(\\log n + \\delta)$ worst...

  18. 48 CFR 9904.414-30 - Definitions.

    Science.gov (United States)

    2010-10-01

    ... value of tangible capital assets and of those intangible capital assets that are subject to amortization. (4) Intangible capital asset means an asset that has no physical substance, has more than minimal... which are prominent in this Standard. Other terms defined elsewhere in this Part 99 shall have the...

  19. 48 CFR 9904.416-50 - Techniques for application.

    Science.gov (United States)

    2010-10-01

    ... retained by an insurer or trustee which would be includable as a deposit in published financial statements... actuarial present value of benefits applicable to employees already retired shall be amortized over a period... liability in financial statements prepared in accordance with generally accepted accounting principles. (ii...

  20. 41 CFR 102-85.105 - How does an agency pay for customer alterations that exceed the TI allowance?

    Science.gov (United States)

    2010-07-01

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

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

    NARCIS (Netherlands)

    Mutschler, B.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

  2. 26 CFR 1.482-6 - Profit split method.

    Science.gov (United States)

    2010-04-01

    ... capitalized research and development expenditures have a value of $0.20 per dollar of global protective product sales in 1995. (vii) XYZ-Europe's expenditures on Nulon research and development and marketing... in marketing and research and development, the district director capitalizes and amortizes XYZ-Europe...

  3. Unintended Consequences: Effect of the American Jobs Creation Act Reforestation Incentives on Family Forest Owners in the South

    Science.gov (United States)

    John L. Greene; Thomas J. Straka

    2008-01-01

    Abstract: The American Jobs Creation Act of 2004 rewrote the reforestation tax incentives available to private forest owners. Owners can now deduct outright reforestation costs up to $10,000 per year for each qualified timber property and amortize any additional amount over 8 tax years. To assess the economic effect of the new incentives on forest owners, the authors...

  4. Reforestation tax incentives under the American jobs creation act of 2004

    Science.gov (United States)

    Thomas J. Straka; John L. Greene

    2007-01-01

    The American jobs creation act of 2004 made significant changes in the reforestation tax incentives available to private forest owners. Owners can now deduct outright reforestation costs up to $10,000 per year for each qualifying timber property and amortize any additional amount over 8 tax years. to assess the financial benefit the new incentives provide to forest...

  5. 40 CFR Appendix A to Part 20 - Guidelines for Certification

    Science.gov (United States)

    2010-07-01

    ... the Tax Reform Act of 1976 (Pub. L. 94-455, October 4, 1976) amended section 169 of the Internal... rapid amortization provisions of section 704 of the Tax Reform Act of 1969 (Pub. L. 91-172, December 30... from a coal-fired boiler and the addition of gas or oil burners. The purpose of the burners is to...

  6. Radio Frequency Identification

    Indian Academy of Sciences (India)

    collection and accounting daily, London commuter system uses the data gathered by the central computer to optimize scheduling of trains and buses. With millions of cards in use, the cost of an oyster card with an RFID tag is amortized by the fare collected. The system is a near-field system using low-frequency tags. 3.

  7. 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...

  8. Download this PDF file

    African Journals Online (AJOL)

    ETIWISTIC

    2013-04-29

    Apr 29, 2013 ... Under German GAAP, historical cost is the only valuation method permitted for intangible assets. Under both UK-GAAP and. IFRS, however, intangible assets are to be carried at either historical cost or fair value less any amortization and impairment charges. Under fair value,. Measurement in Accounting: ...

  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 no...

  10. 76 FR 14460 - Proposed Agency Information Collection Activities; Comment Request

    Science.gov (United States)

    2011-03-16

    ... values at historical cost.\\3\\ However, the final rule requires certain additional adjustments to the... assessment system on an institution's cost of borrowing using long-term unsecured debt will remain unchanged... debt securities (not held for trading) at amortized cost, equity securities with readily determinable...

  11. 75 FR 6380 - Provo River Project Rate Order No. WAPA-149

    Science.gov (United States)

    2010-02-09

    ... the rate installment year (future FY) and an adjustment from the last historic FY. The adjustment is the surplus or deficit that occurs in the last historic year when actual costs and repayment... replacement costs for the DCP. Each annual installment pays the annual amortized portion of the United States...

  12. 30 CFR 253.26 - What information must I submit to support my unencumbered assets demonstration?

    Science.gov (United States)

    2010-07-01

    ... amortization, using the same valuation method used in your audited annual financial statement and expressed in... unencumbered assets demonstration? 253.26 Section 253.26 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY FOR OFFSHORE FACILITIES Methods for...

  13. 17 CFR 210.7-03 - Balance sheets.

    Science.gov (United States)

    2010-04-01

    ... recoverable on paid losses. 7. Deferred policy acquisition costs. 8. Property and equipment. (a) State the... amount of accumulated depreciation and amortization of property and equipment. 9. Title plant. 10. Other... appreciation of equity securities. 16. Notes payable, bonds, mortgages and similar obligations, including...

  14. 78 FR 7997 - Noncompensatory Partnership Options

    Science.gov (United States)

    2013-02-05

    ... that appreciation or depreciation as the underlying properties are sold, depreciated, or amortized. The... proposed regulations provide that section 721 does not apply to a transfer of property to a partnership in.... Accordingly, the final regulations provide that section 721 does not apply to the transfer of property to a...

  15. A compact data structure for representing a dynamic multiset

    DEFF Research Database (Denmark)

    Katajainen, Jyrki; Rao, S. Srinivasa

    2010-01-01

    We develop a data structure for maintaining a dynamic multiset that uses O(nlglgn/lgn) bits and O(1) words, in addition to the space required by the n elements stored, supports searches in O(lgn) worst-case time and updates in O(lgn) amortized time. Compared to earlier data structures, we improve...

  16. 76 FR 14369 - Submission for OMB Review; Comment Request

    Science.gov (United States)

    2011-03-16

    ... it displays a currently valid OMB control number. Rural Utilities Service Title: RUS Electric Loan... to furnish and improve electric service in rural areas. These loans are amortized over a period of up..., electronic, mechanical, or other technological collection techniques or other forms of information technology...

  17. 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 d...

  18. 78 FR 2696 - Submission for OMB Review; Comment Request

    Science.gov (United States)

    2013-01-14

    ... credit risk in a portfolio for a fund that seeks to maintain a stable price per share. The collection of..., subject to certain risk-limiting conditions, permits money market funds to use the ``amortized cost method... stabilize the fund's net asset value (``NAV''). The board must also adopt guidelines and procedures relating...

  19. 77 FR 61229 - Short-Term Investment Funds

    Science.gov (United States)

    2012-10-09

    ... portfolio in order to limit the exposure of participating fiduciary accounts to certain risks, including... credit risk. The dollar-weighted average portfolio maturity measurement in the current STIF Rule does not... STIF to greater risk that its mark-to-market value will deviate from its amortized cost value. To...

  20. Accounting for time-dependent effects in biofuel life cycle greenhouse gas emissions calculations.

    Science.gov (United States)

    Kendall, Alissa; Chang, Brenda; Sharpe, Benjamin

    2009-09-15

    This paper proposes a time correction factor (TCF) to properly account for the timing of land use change-derived greenhouse gas emissions in the biofuels life cycle. Land use change emissions occur at the outset of biofuel feedstock production, and are typically amortized over an assumed time horizon to assign the burdens of land use change to multiple generations of feedstock crops. Greenhouse gas intensity calculations amortize emissions by dividing them equally over a time horizon, overlooking the fact that the effect of a greenhouse gas increases with the time it remains in the atmosphere. The TCF is calculated based on the relative climate change effect of an emission occurring at the outset of biofuel feedstock cultivation versus one amortized over a time horizon. For time horizons between 10 and 50 years, the TCF varies between 1.7 and 1.8 for carbon dioxide emissions, indicating that the actual climate change effect of an emission is 70-80% higher than the effect of its amortized values. The TCF has broad relevance for correcting the treatment of emissions timing in other life cycle assessment applications, such as emissions from capital investments for production systems or manufacturing emissions for renewable energy technologies.

  1. 41 CFR 109-50.402 - Submission of proposals.

    Science.gov (United States)

    2010-07-01

    ... for any proposed charge to DOE for amortizing the cost of plant and equipment items; (3) Recapture of... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Submission of proposals. 109-50.402 Section 109-50.402 Public Contracts and Property Management Federal Property Management...

  2. 46 CFR 232.4 - Balance sheet accounts.

    Science.gov (United States)

    2010-10-01

    ... purchase, development or other means such intangible assets as patents, copyrights, trade names, operating... intangible assets, including subaccounts to identify their respective amortization. (B) Liability Accounts... financial condition of the contractor as of a given date. (A) Asset Accounts. (1) 100Cash. (i) This account...

  3. 12 CFR 563c.102 - Financial statement presentation.

    Science.gov (United States)

    2010-01-01

    ... before taxes of the amortization and accretion of discounts, premiums, and intangible assets related to... remaining total unamortized or unaccreted amounts of discounts, premiums, and intangible assets as of the... intangible assets related to prior business combinations accounted for by the purchase method of accounting...

  4. 12 CFR 325.5 - Miscellaneous.

    Science.gov (United States)

    2010-01-01

    ... MAINTENANCE Minimum Capital Requirements § 325.5 Miscellaneous. (a) Intangible assets. Any intangible assets..., provided that the intangible asset is being amortized over a period not to exceed 15 years or its estimated... Act (12 U.S.C. 1828(n)), an unidentifiable intangible asset such as goodwill, if acquired after April...

  5. 43 CFR 426.6 - Leasing and full-cost pricing.

    Science.gov (United States)

    2010-10-01

    ... related to these expenditures; but, in no case will the amortization period exceed the project payback... irrigation land directly or indirectly leased for any period of time during 1-water year counts towards a... 426.14; and (ii) Land that is leased for incidental grazing or similar purposes during periods when...

  6. 18 CFR 346.2 - Material in support of initial rates or change in rates.

    Science.gov (United States)

    2010-04-01

    ..., debt ratio, weighted cost of capital, and costs of debt and equity. (4) Statement D—income taxes. This... capital, combining the rate of return on debt capital and the real rate of return on equity capital. Items... statement must show: return allowance, interest expense, equity return, annual amortization of deferred...

  7. 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... manner that direct and indirect costs are capitalized to property produced by a taxpayer under § 1.263A-1...

  8. 47 CFR 32.7300 - Nonoperating income and expense.

    Science.gov (United States)

    2010-10-01

    ... (including depreciation, amortization and insurance) of property, plant, and equipment, the cost of which is... investments in common and preferred stock, which is the property of the company, whether such stock is owned... value of the investments. (c) Interest on securities, including notes and other evidences of...

  9. 7 CFR 1767.18 - Assets and other debits.

    Science.gov (United States)

    2010-01-01

    ... Equipment 108Accumulated Provision for Depreciation of Electric Utility Plant 108.1Accumulated Provision for... Amortization of Nuclear Fuel Assemblies 120.6Nuclear Fuel Under Capital Leases Other Property and Investments... Deferred Debits 181Unamortized Debt Expense 182.1Extraordinary Property Losses 182.2Unrecovered Plant and...

  10. 30 CFR 5.10 - Purpose and scope.

    Science.gov (United States)

    2010-07-01

    ... MINING PRODUCTS FEES FOR TESTING, EVALUATION, AND APPROVAL OF MINING PRODUCTS § 5.10 Purpose and scope... control and security and document preparation directly supporting application processing; (3) A... is in support of application processing; and (4) Amortization of facility improvements and...

  11. "Value Relevance of Consolidated Earnings -- Evaluation of Japanese Revolution and a New Proposal by FASB -- "(in Japanese)

    OpenAIRE

    Takashi Obinata

    2006-01-01

    In 2000, the reform of consolidated financial statements changed the income statement section where amortization of goodwill and gains and losses from interest method should be disclosed. The results in this paper show that the reform may improve the value relevance of operating profits and ordinary income. We cannot find the evidence that the reform decreases the relevance of the multi-step earnings. Though we cannot definitively conclude that the reform was the best way for improving the va...

  12. Value Relevance of Consolidated Earnings -- Evaluation of Japanese Revolution and a New Proposal by FASB --

    OpenAIRE

    Takashi Obinata

    2006-01-01

    In 2000, the reform of consolidated financial statements changed the income statement section where amortization of goodwill and gains and losses from interest method should be disclosed. The results in this paper show that the reform may improve the value relevance of operating profits and ordinary income. We cannot find the evidence that the reform decreases the relevance of the multi-step earnings. Though we cannot definitively conclude that the reform was the best way for improving the va...

  13. Storage in Europe

    International Nuclear Information System (INIS)

    Cabanes, J.M.; Rottenberg, J.; Abiad, A.; Caudron, S.; Girault, Ph.

    2007-01-01

    Storage represents one of the key elements among the different modulation tools. How the problem of storage is put forward in Europe in front of the increasing uncertainty of the gas demand and prices? What are the policies implemented by storage facility operators? To what extend storage can amortize gas prices volatility or allow the market actors to take the best profit of this volatility? These are the questions debated at this workshop by four specialists of this domain. (J.S.)

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

    International Nuclear Information System (INIS)

    Brenot, P.; Raynaud, A.; Pernes, J.M.; Parola, J.L.; Gaux, J.C.

    1986-01-01

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

  15. 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...

  16. High third-generation cephalosporin resistant Enterobacteriaceae prevalence rate among neonatal infections in Dakar, Senegal

    OpenAIRE

    Breurec, Sebastien; Bouchiat, Coralie; Sire, Jean-Marie; Moquet, Olivier; Bercion, Raymond; Cisse, Moussa Fafa; Glaser, Philippe; Ndiaye, Ousmane; Ka, Sidy; Salord, Helene; Seck, Abdoulaye; Sy, Haby Signate; Michel, Remy; Garin, Benoit

    2016-01-01

    International audience; Background: Neonatal infection constitutes one of Senegal’s most important public health problems, with amortality rate of 41 deaths per 1,000 live births.Methods: Between January 2007 and March 2008, 242 neonates with suspected infection were recruited at threeneonatal intensive care units in three major tertiary care centers in Dakar, the capital of Senegal. Neonatal infections wereconfirmed by positive bacterial blood or cerebrospinal fluid culture. The microbiologi...

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

    Czech Academy of Sciences Publication Activity Database

    Černý, Marcel

    2015-01-01

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

  18. HARMONIZATION, HISTORICAL COST AND INVESTMENTS

    OpenAIRE

    Valentin Gabriel CRISTEA

    2016-01-01

    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 firm...

  19. 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.

  20. Computing Cumulative Interest and Principal Paid For a Calendar Year

    OpenAIRE

    John O. MASON

    2011-01-01

    This paper demonstrates how easy it is use Microsoft Excel’s CUMPRINC and CUMIPMT functions to compute principal and interest paid for an entire year, even though the payments were made monthly. The CUMPRINC function computes the principal paid by a series of loan payments; the CUMIPMT function computes the interest paid. These two functions provide an alternative to preparing a monthly loan amortization schedule and adding up the amounts of monthly interest paid and principal paid for the ye...

  1. Cam Gears Dynamics in the Classic Distribution

    Directory of Open Access Journals (Sweden)

    Florian Ion Petrescu

    2014-01-01

    Full Text Available Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4 The paper presents an original method to determine the general dynamics of mechanisms with rotation cams and followers, particularized to the plate translated follower. First, one presents the dynamics kinematics. Then one solves the Lagrange equation and with an original dynamic model with one degree of freedom, with variable internal amortization, it makes the dynamic analysis of two models.

  2. Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises

    Directory of Open Access Journals (Sweden)

    Sergeev Leonid Ivanovich

    2016-07-01

    Full Text Available Discusses approaches to consider different factors in constructing the amortization policy and recording of different forms of wear of fixed assets of enterprises. Analyzed proposals of domestic and foreign researchers on the improvement of recovery processes and the acquisition of fixed assets under different conditions of their exploitation. It is proposed on the basis of management accounting and financial performance to build rational depreciation system recovery value of fixed assets of enterprises.

  3. Dlouhodobý majetek a jeho inventarizace v prostředí středně velké obce

    OpenAIRE

    Bejvlová, Pavla

    2013-01-01

    The thesis is concerned with management and accounting of municipalities with specialization of the fixed assets. It is based on the Accounting Acts, relevant regulations and Czech Accounting Standards for the selected accounting units. It deals with the ways of obtaining the fixed assets, amortization, technical evaluation, ways of discarding and inventorying. The ascertained knowledge is applied in practical part with the example of the municipality Janovice nad Úhlavou.

  4. ADAPTATION MODEL FOR REDUCING THE MANAGERIAL STRESS

    Directory of Open Access Journals (Sweden)

    VIOLETA GLIGOROVSKI

    2017-12-01

    Full Text Available Changes are an inseparable component of the company's life cycle and they can contribute to its essential growth in the future. The purpose of this paper is to explain managerial stress caused by implementation of changes and creating an adaptation model to decrease managerial stress. How much the manager will successfully lead the project for implementation of a change and how much they will manage to amortize stress among employees, mostly depends on their expertise, knowledge and skills to accurately and comprehensively inform and integrate the employees in the overall process. The adaptation model is actually a new approach and recommendation for managers for dealing with stress when the changes are implemented. Methodology. For this purpose, the data presented, in fact, were collected through a questionnaire that was submitted to 61 respondents/ managers. The data were measured using the Likert scale from 1 to 7. Namely, with the help of the Likert scale, quantification of stress was made in relation to the various variables that were identified as the most important for the researched issues. An adaption model (new approach for amortizing changes was created using the DIA Diagram application, to show the relations between manager and the relevant amortization approaches.

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

    DEFF Research Database (Denmark)

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

    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...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-06-25

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

  7. With Great Power Comes Great Responsibility; Macroprudential Tools at Work in Canada

    OpenAIRE

    Ivo Krznar; James Morsink

    2014-01-01

    The goal of this paper is to assess the effectiveness of the policy measures taken by Canadian authorities to address the housing boom. We find that the the last three rounds of macroprudential policies implemented since 2010 were associated with lower mortgage credit growth and house price growth. The international experience suggests that—in addition to tighter loan-to-value limits and shorter amortization periods—lower caps on the debt-to-income ratio and higher risk weights could be effec...

  8. A Dynamic Stabbing-Max Data Structure with Sub-Logarithmic Query Time

    OpenAIRE

    Nekrich, Yakov

    2011-01-01

    In this paper we describe a dynamic data structure that answers one-dimensional stabbing-max queries in optimal $O(\\log n/\\log\\log n)$ time. Our data structure uses linear space and supports insertions and deletions in $O(\\log n)$ and $O(\\log n/\\log \\log n)$ amortized time respectively. We also describe a $O(n(\\log n/\\log\\log n)^{d-1})$ space data structure that answers $d$-dimensional stabbing-max queries in $O((\\log n/\\log\\log n)^{d})$ time. Insertions and deletions are supported in $O((\\lo...

  9. 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.

  10. 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.

  11. 'Immortal' energy systems and intergenerational justice

    International Nuclear Information System (INIS)

    Weinberg, A.M.

    1985-01-01

    Some critics of our technological society have asserted that we are leaving a legacy of problems for our descendants - in the shape, for example, of CO 2 pollution of the atmosphere and radioactive waste. The author argues that if some of our power generation systems turn out to be near 'immortal', with lives much longer than their book lives, on the contrary, great benefits may be bequeathed to our successors - in fully amortized plant with very low running costs. There are examples in history of similar benefits conferred by dams built hundreds of years ago but which still serve useful purposes today. (author)

  12. 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)

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

    Directory of Open Access Journals (Sweden)

    Felipe Abelardo Pérez Sosa

    2014-06-01

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

  14. Factors Explaining Management Preferences of Accounting for Goodwill Prior to the Implementation of IFRS 3: A Cross-Country Study

    Directory of Open Access Journals (Sweden)

    Emita W. Astami

    2006-01-01

    The results show that accounting practices for goodwill vary significantly across country of origins and across industry groups. Two economic variables significantly explain management preferences of accounting for goodwill. The finding shows that the higher a company’s financial leverage ratio the company managers prefer to write off goodwill immediately against income or to capitalize and amortize it in a sorter period of time. The higher a company’s size, the more likely the company would write-off of goodwill to balance sheet reserves. Thus, this study provides empirical evidence that management preferences of accounting for goodwill have economic consequences.

  15. 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.

  16. 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.

  17. 'ISL pattern reserve requirements for today's spot price,' or 'how many in-place pounds are needed for a mining pattern to be profitable in today's market'

    International Nuclear Information System (INIS)

    Anthony, H.L.

    2000-01-01

    Recent uranium spot market values place additional burdens on the geologist and project manager to identify mineralized ore that will yield a profitable return on investment to the mining venture and its investors. The author reviews the various cost components that comprise the total work effort required to produce uranium via ISL methods to arrive at a suitable ore grade that will guarantee profitably. Amortization of costs based on recent expenditures for typical ISL operations are used in conjunction with wellfield development, operating and restoration costs to determine the ore value required to show a positive return on investment. (author)

  18. A new request to the social psychiatry in Ukraine: stress-related disorders and PTSD, are we ready?

    Directory of Open Access Journals (Sweden)

    Oleg Chaban

    2017-06-01

    Full Text Available In early 2014 resulted by the outbreak of conflict in eastern Ukraine 823,000 people became internally displaced, according to the Ukrainian State Emergency Service. All of the above requires a new assessment of the state of people in a situation of chronic stress and distress taking into account their mentality, psychological amortization properties and social situation. We need systematic training of specialists in the field of acute stress and PTSD, with following consistent professional development. It is necessary to develop a national protocol for PTSD management and to implement an appropriate modernization of the Ukrainian health care system.

  19. 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.

  20. Dynamic Representations of Sparse Graphs

    DEFF Research Database (Denmark)

    Brodal, Gerth Stølting; Fagerberg, Rolf

    1999-01-01

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

  1. Financial history and various statistics, 1989-1993

    International Nuclear Information System (INIS)

    1994-01-01

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

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

    International Nuclear Information System (INIS)

    1993-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Manea Marinela - Daniela

    2015-05-01

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

  4. ACCOUNTING AND TAXATION ASPECTS REGARDING THE DEPRECIATION OF FIXED ASSETS IN THE AGRI-FOOD ENTERPRISES OF THE REPUBLIC OF MOLDOVA

    Directory of Open Access Journals (Sweden)

    Vadim COJOCARI

    2014-06-01

    Full Text Available If accounting issues concerning the calculation of fixed assets depreciation are considered by most economists as rationaland appropriate to the requirements of market changes, then, when it comes to the interpretation of this problem for taxpurposes the situation becomes much more contradictory and unusual. In addition, the differences between accountingand taxation rules concerning the determination of amortization amounts are so significant, that it seems, voluntarily orinvoluntarily, that there is a lack of a unique approach at the state level to solve this issue, and the unwillingness ofcompetent bodies to harmoniously combine the interests of society as a whole and partially those of economic agents.

  5. 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)

  6. MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

    Directory of Open Access Journals (Sweden)

    Deddy Kurniawansyah

    2017-11-01

    Full Text Available This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.

  7. The modification of existing Bai Bithaman Ajil (BBA) instrument by using the concept of qardhul hassan and flexible sharing ratio

    Science.gov (United States)

    Rajak, Abd Aziz Arrashid Abd; Halim, Nurfadhlina Abdul; Jaaman @ Sharman, Saiful Hafizah

    2017-08-01

    Bai Bithaman Ajil (BBA) instrument as the main mode of financing has become the biggest leap in the revolution of real estate purchase. Through many years of developing and refining its usage in financial institutions, BBA has confronted several argumentation and debate among scholars on its conformity towards Shariah. Although there are cases of inconsistency findings when it comes to conformity towards Shariah, BBA is still one of the predominant, accepted mode of financing especially in Malaysia. Therefore, this paper will prove that BBA instrument using the approach of Constant Rate of Return (CRR) is mathematically identical to the conventional approach which is annuity. Besides, this paper will also provide the amortization of CRR. It is proven that CRR formula is likely based on the amortization of conventional approach. Besides, this paper discusses mainly on the incompliance of BBA towards Shariah and hence will introduce the proxy for BBA instruments by implementing profit-loss sharing (PLS). The modified BBA instrument is develop by deliberating the concept of qardhul hassan as its principal payment and as for its rental payment will introduce the sharing ratio to represent the ownership of bank and customers in every periodic payments by using flexible sharing ratio. This modification does not include any increment in the repayment of principal and the profit gained is based solely on the payment of rent to purchase the ownership of the bank. Hence, this modified BBA is much more compliance towards Shariah law because it does not comprise any riba, gharar, or masyir.

  8. System analysis: Developing tools for the future

    Energy Technology Data Exchange (ETDEWEB)

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

    1996-02-01

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

  9. 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

    2017-09-01

    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.

  10. 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.

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

    International Nuclear Information System (INIS)

    Riverola-Pelayo, R.

    1977-01-01

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

  12. 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.

  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. 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.

  15. 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.

  16. Optimization of the exploitation system of a low enthalpy geothermal aquifer with zones of different transmissivities and temperatures

    International Nuclear Information System (INIS)

    Tselepidou, K.; Katsifarakis, K.L.

    2010-01-01

    Market penetration of renewable energy sources, such as geothermal energy, could be promoted even by small cost reductions, achieved through improved development design. This paper deals with optimization of the exploitation system of a low enthalpy geothermal aquifer, by means of the method of genetic algorithms, which has been successfully used in similar problems of groundwater resources management. With respect to water flow, the aquifer consists of two zones of different transmissivities, while from the thermal point of view it may bear any number of zones with different temperatures. The optimization process comprises the annual pumping cost of the required flow and the amortization cost of the pipe network, which carries the hot water from the wells to a central water tank, situated at the border of the geothermal field. Results show that application of the proposed methodology allows better planning of low enthalpy geothermal heating systems, which may be crucial in cases of marginal financial viability. (author)

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

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  18. Infrastructure improvement project for rationalization of international energy use. Survey project on energy conservation in chief industries in ASEAN countries

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-03-01

    With objectives to understand ASEAN countries for their current situation in energy consumption in the typical factories and businesses in their chief industries, prepare appropriate advices on energy saving methods, and establish energy inspection means, surveys were carried out working with experts in the ASEAN countries. In the workshop held in Singapore in November 2000, the textile factory, Arab-Malaysia Development Berhad was selected for Malaysia, on which the survey was performed from January 15 through 19, 2001. Energy saving proposals were submitted based on the survey results. For Indonesia, the paper and pulp mill, P.T. Kertas Leces (Persoro) Pulp Paper Mill was selected, on which the survey was performed from January 22 through 26, 2001. Based on the survey results, the energy saving means and their effects, necessary investment amount, and amortization period were prepared. For Brunei, the cement factory, Butra Djajanti Cement SDN BHD was surveyed, whereas improvements of the facilities were proposed. (NEDO)

  19. 1-GWh diurnal load-leveling superconducting magnetic energy storage system reference design. Appendix B: cost study, high-purity aluminum production

    International Nuclear Information System (INIS)

    Cochran, C.N.; Dawless, R.K.; Whitchurch, J.B.

    1979-09-01

    Cost information is supplied for aluminum with purities of 200, 2000, and 5000 residual resistivity ratio. Two production situations were used for each purity: (1) 1 x 10 6 kg/yr production rate with a 30-yr sustaining market and (2) 1 x 10 6 kg/yr production rate for 2 yrs only. These productions and purities are of interest for manufacturing devices for Superconducting Magnetic Energy Storage. The cost study results are presented as a range and include (1) the selling price of the aluminum for each case, (2) the cost of facilities including construction, engineering, and related costs, (3) the cost of money and depreciation (interest/amortization), and (4) the energy costs - the total of power and fuel. The range is affected by possible production variations and other uncertainties. Information is also given on plant location options and the preferred feed to the purification facility

  20. Brine handling and disposal assessment and recommendations, San Juan Basin, Colorado and New Mexico. Topical report

    Energy Technology Data Exchange (ETDEWEB)

    1993-07-01

    Water production from coalbeds in the San Juan Basin, a costly problem of gas production there, is analyzed from the point of view of economic benefits of further research. Assessment of current practices and problems, performed through a survey of operators, showed that deep underground injection is the main technique for water disposal in the area, at an average amortized cost to operators of approximately $40 million per year. Injectivity and storage capacity limitations present long-term constraints on future injection. The need for methods to maintain, improve, and restore injectivity is evident. Three areas for research are identified: disposal well characterization, water quality and pressure monitoring, and water heating to improve injectivity. Cost benefit analysis of the prospective research is included.

  1. 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.

  2. Unconditionally Secure Protocols

    DEFF Research Database (Denmark)

    Meldgaard, Sigurd Torkel

    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...... 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...

  3. Machine learning research 1989-90

    Science.gov (United States)

    Porter, Bruce W.; Souther, Arthur

    1990-01-01

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

  4. The SIGMA plants economic behavior

    International Nuclear Information System (INIS)

    Rivarola, Martin E.; Bergallo, Juan E.

    1999-01-01

    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)

  5. 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.

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

    DEFF Research Database (Denmark)

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

    GHG targets; with the Intended Nationally Determined Contributions countries are simply expected to set a non-binding target, including a no-action option. De facto, GHG cuts are highly controversial because strictly related to economic activity. Reducing deforestation remains the most feasible......, this study is investigating the cause-effect relationship between product demand and land deforestation dynamics in Indonesia. Results show that: first, the REDD+ carbon credit scheme is based on the definition of forest which depends on country and varies in the UNFCC itself; in Indonesia forest plantations...... modelled in LCA with an arbitrary amortization time. A new challenge posed by emerging plantations is their flexibility to supply alternatively different markets, depending on the highest market prices (flex-crop). Land occupation by palm oil plantations in Indonesia increased by more than 400% in the last...

  7. Law no. 2003-8 from January 3, 2003 relative to the gas and electricity markets and to the energy public utilities; Loi no. 2003-8 du 3 janvier 2003 relative aux marches du gaz et de l'electricite et au service public de l'energie

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-01-01

    This law adopted by the French house of commons and senate defines the conditions of opening of the French natural gas market to the international competition. In particular it defines: the conditions of access to the natural gas distribution networks (eligible clients, suppliers, assignees, contracts, right of access, derogations..); the transparency and the regulation of the natural gas sector (tariffing, book keeping, controls..); the gas public utility (obligations, conventions, national observatory of the gas and electric utilities); natural gas transport and distribution (network safety and maintenance, technical specifications, concessions, authorizations etc..); the underground storage (facilities, concessions, exploitation, safety, permits); the controls and sanctions; the dispositions relative to the electric public utility (funds of amortization, electrification charges, competition, contracts, renewable energy sources); the fees for electricity and gas transportation and distribution. (J.S.)

  8. 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)

  9. 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)

    Anon.

    1991-01-01

    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

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

    Directory of Open Access Journals (Sweden)

    MIRELA MONEA

    2012-01-01

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

  11. Ventilation cost and air cleaning

    Science.gov (United States)

    Goodfellow, H. D.

    The components associated with the costs of the purchase of pollution control equipment are discussed. These include the capital cost to purchase the equipment and installation, and the costs incurred to operate the control device on an annual basis. Although the capital costs can represent a significant outlay of money, typically these costs are spread out over the life of the equipment. In general, this amortized cost is combined with the operating cost and is referred to as an 'annualized cost'. The annualized cost is a commonly used indicator to demonstrate the actual year to year cost that the equipment and operation will represent. Values and methods used to estimate costs, typical cost indicators, and sources of computerized costing models are presented. A comparison of the capital cost expenditure required for a model case (a cement kiln operation), using three control device alternatives is made.

  12. Chemical sludge conditioning in combination with different conventional and alternative dewatering devices: chamber filter press, decanter and Bucher press.

    Science.gov (United States)

    Schaum, Christian; Cornel, Peter; Faria, Pedro; Recktenwald, Michael; Norrlöw, Olof

    2008-11-01

    The Kemicond process for sludge conditioning consists of chemical treatment with sulphuric acid and hydrogen peroxide at a pH-value of approximately 4 followed by a dewatering unit. It is shown that chemical treatment can improve the dewaterability of ferruginous digested sludge. It is concluded that the Fenton process as well as the oxidation of organics and the formation of iron hydroxo complexes are important reaction mechanisms. Furthermore, the organic matter changes through the acidic oxidative process. With the improvement in dewaterability, it is possible to achieve an increase in TS concentration, which affects a reduction of the sludge volume. Cost savings for sludge disposal can amortize the additional investment and operational costs for chemical treatment.

  13. 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 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...... case constant time. The worst case time for an update step can be linear in the size of the structure. We show how to extend the technique of Driscoll et al. such that update steps can be performed in worst case constant time on the pointer machine model. We present two new comparison based priority...

  14. Investments in fixed assets and depreciation of fixed assets: theoretical and practical aspects of study and analysis

    Directory of Open Access Journals (Sweden)

    Irina D. Demina

    2017-01-01

    Full Text Available It is indicated that domestic economy is experiencing a shortage of investment.The acceleration of the processes of import substitution is one of the most important challenges facing the domestic economy at present.Investments, especially capital investments and related investment relations constitute the basis for the development of the national economy and improving the efficiency of social production as a whole. A problem of formation of the amortization fundremains actual at the moment. In the modern scientific and educational literature amortization fund means the fund, including the use of funds to complete the restoration and repair of the fixed assets. This paper makesthe analysis of the situation in the area of investment in the fixed capital, which has developed in Russia for the past severalyears. The aim of this paper is to study the investment climate in the country based on the analysis of investments in the fixed capital by the sources of financing and types of the economic activity. The work is based on dynamic and structural analysis of analytical and statistical information on the processes occurring in this field.As a result, it can be noted that in spite of a number of efforts being made, in general, there are low growth rates in industry, there is a deficit of investments in the fixed assets. Most of the investments in fixed assets are carried out at the expense of the organizations’ own funds. A significant number of economic entities do not have the means, necessary for the technological renewal. Unfortunately, the regulatory framework in the field of accounting for the fixed assets and accrual of depreciation does not imply the use of a special account for the accumulation, and, most importantly, for the purposeful control of the use of the depreciation fund.First of all, it is necessary for companies with state participation and monopoly organizations. The lack of control over the targeted use of the depreciation fund

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

    DEFF Research Database (Denmark)

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

    strategy to achieve a quick GHG reduction, obtaining also other non-carbon benefits. Yet, net deforestation is increasing in forest rich countries such as Indonesia and Brazil. Taking as a starting point the Indonesian experience with the REDD+ (Reducing Deforestation and Forest Degradation) program......, this study is investigating the cause-effect relationship between product demand and land deforestation dynamics in Indonesia. Results show that: first, the REDD+ carbon credit scheme is based on the definition of forest which depends on country and varies in the UNFCC itself; in Indonesia forest plantations...... modelled in LCA with an arbitrary amortization time. A new challenge posed by emerging plantations is their flexibility to supply alternatively different markets, depending on the highest market prices (flex-crop). Land occupation by palm oil plantations in Indonesia increased by more than 400% in the last...

  16. 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.

  17. 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.)

  18. A comparison of land use change accounting methods: seeking common grounds for key modeling choices in biofuel assessments

    DEFF Research Database (Denmark)

    de Bikuna Salinas, Koldo Saez; Hamelin, Lorie; Hauschild, Michael Zwicky

    2018-01-01

    Five currently used methods to account for the global warming (GW) impact of the induced land-use change (LUC) greenhouse gas (GHG) emissions have been applied to four biofuel case studies. Two of the investigated methods attempt to avoid the need of considering a definite occupation -thus...... amortization period by considering ongoing LUC trends as a dynamic baseline. This leads to the accounting of a small fraction (0.8%) of the related emissions from the assessed LUC, thus their validity is disputed. The comparison of methods and contrasting case studies illustrated the need of clearly...... distinguishing between the different time horizons involved in life cycle assessments (LCA) of land-demanding products like biofuels. Absent in ISO standards, and giving rise to several confusions, definitions for the following time horizons have been proposed: technological scope, inventory model, impact...

  19. 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.

  20. Total 2004 results

    International Nuclear Information System (INIS)

    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.)

  1. 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)

  2. Cogeneration. Energy efficiency - Micro-cogeneration

    International Nuclear Information System (INIS)

    Boudellal, M.

    2010-01-01

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

  3. 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.

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

    Directory of Open Access Journals (Sweden)

    Gerson Rueda-Vera

    2013-01-01

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

  5. 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.

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

    DEFF Research Database (Denmark)

    Bäckman, Claes; Lutz, Chandler

    We use the introduction of interest-only (IO) mortgages in Denmark as a natural experiment to assess the impact of alternative mortgage products on house prices during the 2000s. We construct a model to show that lower amortization payments lead to an increase in credit demand by allowing...... for better consumption smoothing, even absent any shift in credit supply. In support of the model, we find that the introduction of interest-only mortgages was followed by a large increase in the number of buyers, even as credit quality remained constant. On the aggregate level the results indicate...... that interest-only mortgages amplified the boom-bust pattern in housing: house prices increased an additional 35 percent during the boom due to IO loans, and subsequently reverse during the bust. These effects, which cannot be explained by changes in lending standards or shifts in credit supply, are magnified...

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

    Science.gov (United States)

    Oleary, B.

    1977-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1997-12-01

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

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

    International Nuclear Information System (INIS)

    Ernst, Christian-Simon; Hackbarth, Andre; Madlener, Reinhard; Lunz, Benedikt; Uwe Sauer, Dirk; Eckstein, Lutz

    2011-01-01

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

  10. 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.

  11. TAX AND ACCOUNTING TREATMENT ON THE REVALUATION OF TANGIBLE ASSETS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    NICOLAE ECOBICI

    2017-02-01

    Full Text Available According to the regulations in force, the revaluation is an alternative treatment to the cost method, tangible assets to be presented in accounting to the fair/ reassessed value. In this paper we aim to capture the accounting treatment established under the laws in force in 2017. We will present ways of determining the reassessment differences and their implications on determining the tax on buildings (only tangible assets as buildings. We will also present the way to register the added value (revaluation surplus or minus value (amortization on reassessment and the treatment of the revaluation reserve (surplus from reassessment recorded in account the 105 “Reserve from reassessment” in accounting. Comparing the laws in force and those of IAS 16, we conclude that the accounting treatment related to the revaluation of tangible assets is similar. There remain unusable for the entities that do not apply IFRS in Romania: permanent reassessment of the duration of use and amortization method. Throughout the paper we will present the tax treatment of reassessment through corporate tax implications. Therefore, we will consider that the entities to which we refer are in the category of corporate tax payers and not in that of microenterprises. They no longer feel the influence of corporate tax because are taxed on income and not at the fiscal result (1% for those with at least 1 employee and 3% others. The main findings focus on the issue of identifying the exact moment when the reassessment reserve is taxed and on what are included in items similar to income, corporate tax implications.

  12. Hot ethanol extraction: economic feasibility of a new and green process

    Directory of Open Access Journals (Sweden)

    Carré Patrick

    2018-03-01

    Full Text Available A new extraction process using ethanol at a temperature above boiling point is assessed from an economic point of view. The study was based on an assessment of the main operating costs adjusted by Lang’s factor. Operating costs were assessed based on energy consumption calculated using a model of the process developed from experimental results, and for a hypothetical unit with a 160 000 t/year rapeseed crushing capacity. The processing cost was estimated at 47.4 € per ton of processed seed. Amortization represented 35% of this cost, energy 32% and manpower 10%. Uncertainty about investment is the main factor that could lead to significant error in this cost, but this uncertainty could be offset by an adjustment of the amortization duration, most of the equipment being durable. Profit generated by the process relies principally on a better valuation of the meal: higher value comes from higher protein content and quality on the market for GM-free high protein feedstuffs. Oil quality is also improved by a lower oleic acidity, low phospholipid content and pigment concentration. This gain was estimated at 2.5% of the crude oil value. Unlike the conventional hexane process, hot ethanol extraction produces molasses in small proportions. Molasses value was set at 70% of corn price. The process profitability appears sufficiently positive to justify further research to test the hypothesis underlying our model. The main uncertainty lies in the performance of the process in real conditions of counter-flow extraction and solvent regeneration.

  13. Resource Utilization Associated with Procurement of Transplantable Organs from Donors that do not meet OPTN Eligible Death Criteria

    Science.gov (United States)

    DuBay, Derek A.; Redden, David T.; Bryant, Mary K.; Dorn, David P; Fouad, Mona N.; Gray, Stephen H.; White, Jared A.; Locke, Jayme E.; Meeks, Christopher B.; Taylor, Garry C.; Kilgore, Meredith L.; Eckhoff, Devin E.

    2014-01-01

    Background The strategy of evaluating every donation opportunity warrants an investigation into the financial feasibility of this practice. The purpose of this investigation is to measure resource utilization required for procurement of transplantable organs in an organ procurement organization (OPO). Methods Donors were stratified into those that met OPTN-defined eligible death criteria (ED Donors, n=589) and those that did not (NED Donors, n=703). Variable direct costs and time utilization by OPO staff for organ procurement were measured and amortized per organ transplanted using permutation methods and statistical bootstrapping/resampling approaches. Results More organs per donor were procured (3.66 ± 1.2 vs. 2.34 ± 0.8, pdonors compared to NED donors. The variable direct costs were significantly lower in NED donors ($29,879.4 ± 11590.1 vs. $19,019.6 ± 7599.60, porgan transplanted were significantly higher in the NED donors ($8,414.5 ± 138.29 vs. $9,272.04 ± 344.56, pdonors where thoracic organ procurement occurred were 67% more expensive than in abdominal-only organ procurement. The total time allocated per donor was significantly shorter in NED donors (91.2 ± 44.9 hours vs. 86.8 ± 78.6, p=0.01). In contrast, the amortized time per organ transplanted was significantly longer in the NED donors (23.1 ± 0.8 hours vs. 36.9 ± 3.2, porgan transplanted is significantly higher in donors that do not meet the eligible death criteria. PMID:24503760

  14. Cost-effectiveness analysis of robotic-assisted laparoscopy for newly diagnosed uterine cancers

    Science.gov (United States)

    Leitao, Mario M; Bartashnik, Aleksandra; Wagner, Isaac; Lee, Stephen J; Caroline, Ari; Hoskins, William J; Thaler, Howard T; Abu-Rustum, Nadeem R; Sonoda, Yukio; Brown, Carol L; Jewell, Elizabeth L; Barakat, Richard R; Gardner, Ginger J

    2015-01-01

    Objective We assessed the direct costs of 3 surgical approaches in uterine cancer and the cost impact of incorporating robot-assisted surgery. Methods A cost system that allocates the actual cost of resources used to treat each patient, as opposed to borrowing cost data from a billing system, was used to determine direct costs for patients who underwent surgery for uterine cancer from 2009–2010. These costs included all aspects of surgical care up to 6 months after discharge. Total amortized direct costs (AC) included the capital cost of 3 dual console DaVinci Si platforms with 5 years of service contracts. Non-amortized costs (NAC) were also calculated (excluded capital costs). Modeling was performed to estimate the mean cost of surgical care for patients presenting with endometrial cancer from 2007–2010 Results Of 436 cases (132 laparoscopic, 262 robotic, 42 laparotomy), total mean AC/case was $20,489 (laparoscopy), $23,646 (robot), and $24,642 (laparotomy) (P<0.05 [robot vs laparoscopy]; P=0.6 [robot vs laparotomy]). Total NAC/case was $20,289, $20,467, and $24,433, respectively (P=0.9 [robot vs laparoscopy]; P=0.03 [robot vs laparotomy]). The planned surgical approach in 2007 was laparoscopy-68%, robot-8%, and laparotomy-24% compared to 26%, 64%, and 9%, respectively, in 2010 (P<0.001). The modeled mean AC/case was $21,738 in 2007 and $22,678 in 2010 (+$940). NAC was $21,298 in 2007 and $20,573 in 2010 (−$725). Conclusion Laparoscopy is least expensive when including capital acquisition costs. Laparoscopy and robotic surgery are comparable if upfront costs are excluded. There is cost neutralization with the robot when it helps decrease laparotomy rates. PMID:24785856

  15. 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

  16. 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

  17. 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

  18. The Effect of External Debt on Economic Growth in Sub-Saharan Africa

    Directory of Open Access Journals (Sweden)

    Bernardin Senadza

    2018-01-01

    Full Text Available Purpose: This paper examines the effect of external debt on economic growth in Sub-Saharan Africa (SSA in view of an upsurge in the level of external debt in many countries on the continent. Design/methodology/approach: The paper uses annual data for 39 SSA countries from 1990 to 2013 and employs the System Generalised Methods of Moments (GMM estimation technique. Findings: The paper finds that external debt negatively affects economic growth in SSA. Categorization of countries based on per capita income however does not affect the external debt-growth nexus, neither does there exist a non-linear relationship between external debt and economic growth. Research limitations/implications: The finding of a negative relationship between external debt and growth does not necessarily imply that SSA countries should cut back on foreign borrowing in other to boost growth. Rather, given the huge savings gaps in some of the countries, what governments in SSA must do is to ensure that the foreign loans are invested in projects that would eventually generate enough returns to amortize the debt. Originality/value: Not only does the present paper extend to more recent data but we also apply one of the frontier econometric techniques - the system GMM approach - to unravel the external debt-economic growth dynamics in SSA.

  19. Financing of nuclear projects

    International Nuclear Information System (INIS)

    Diel, R.

    1983-01-01

    Delays in the completion of nuclear power plants aggravate the financing of such ventures because the contractual sums to be paid for interest and amortization are not generated. Moreover, economic feasibility analyses by the banks are rendered ineffective by changes in the underlying data, such as the structure of electricity rates and the supply monopoly held by utilities. The German nuclear power plants at present in operation or under construction were financed mainly through subsidiares of the participating utilities outside the balance sheets of the parent companies. The banks have developed a number of financing concepts to adapt funding to the specific needs of practice. Future nuclear power plants make-up one third of the present capacity of the participating utilities. However, they will require three to four times the previous volume of capital investments. Yet it is certain that the expansion of nuclear power in the Federal Republic of Germany will not be hampered by financial problems. The funding models developed for nuclear power plants have already proved their qualities. However, the problems of nuclear power have not become less. Attention must also be drawn to some weak spots in the financial sector. (orig.) [de

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

    Energy Technology Data Exchange (ETDEWEB)

    Dehoff, Ryan R [ORNL; Watkins, Thomas R [ORNL; List III, Frederick Alyious [ORNL; Carver, Keith [ORNL; England, Roger [Cummins, Inc

    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.

  1. An Economic Analysis of Residential PV System for Adiyaman, Turkey

    Directory of Open Access Journals (Sweden)

    Haci SOGUKPINAR

    2015-07-01

    Full Text Available Solar energy constitutes the main source of all energy sources and it is one of the most important renewable energy sources in terms of huge potential. As with other energy sources not just in certain places in the world, everywhere have the potential where the sun rises and set. Turkey is located on the sunny area and solar energy generation is quite rich in potential. Together with the substantial increase in the efficiency of photovoltaic cells, generating electricity from solar energy is becoming increasingly common. Especially in places where no grid connection, photovoltaic cells is very useful in supplying the energy needs. In this study, Turkey's solar energy potential was analyzed, and PV systems to meet the electricity needs of a home were analyzed economically. Consequently, to meet the electricity needs of a house in Adiyaman conditions that require a surface area of 24 m2 with a PV system, and this system was determined to be able to amortize itself in 10 years.

  2. The Potential for the Development of the X-ray Free Electron Laser Multi-User Photon Distribution System for XFEL Laboratory

    CERN Document Server

    Saldin, Evgeny L; Yurkov, Mikhail V

    2004-01-01

    X-ray photon beam from a SASE FEL undulator is in principle a single user tool, just like an optical laser. Therefore, the operation and amortization cost cannot be easily spread over many simultaneous experiments. To avoid prohibitive cost for each experiment, a new XFEL laboratory scheme is proposed. A photon beam distribution system based on movable multilayer X-ray mirrors can provide an efficient way to generate a multi-user facility. Distribution of photons is achieved on the basis of pulse trains and it is possible to partition the photon beam among a few tens independent beamlines thereby obtaining many users working in parallel. The second way to increase the number of simultaneous experiments is based on the working with a series of perfect crystals in transmission (Laue) geometry. The later concept is the basic idea of the Troika beamline at ESRF. In principle, a hundred of photon beamlines with different experiments can be served by a single XFEL source.

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

    International Nuclear Information System (INIS)

    Ongsakul, Weerakorn; Petcharaks, Nit

    2008-01-01

    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)

  4. Dread Disease and Cause-Specific Mortality: Exploring New Forms of Insured Loans

    Directory of Open Access Journals (Sweden)

    Valeria D’Amato

    2018-02-01

    Full Text Available The relevance of critical illness coverage and life insurance in cause-specific mortality conditions is increasing in many industrialized countries. Specific conditions on the illness and on death event, providing cheapest premiums for the insureds and lower obligations for the insurers, constitute interesting products in an insurance market looking to offer appealing products. On the other hand, the systematic improvement in longevity gives rise to a market with agents getting increasingly older, and the insurer pays attention to this trend. There are financial contracts joined with insurance coverage, and this particularly happens in the case of the so-called insured loan. Insured loans are financial contracts often proposed together with a term life insurance in order to cover the lender and the heirs against the borrower’s death event within the loan duration. This paper explores new insurance products that, linked to an insured loan, are founded on specific illness hypotheses and/or cause-specific mortality. The aim is to value how much the insurance costs lighten with respect to the traditional term insurance. The authors project cause-specific mortality rates and specific diagnosis rates, in this last case overcoming the discontinuities in the data. The new contractual schemes are priced. Numerical applications also show, with several graphs, the rates projection procedure and plenty of tables report the premiums in the new proposed contractual forms. The complete amortization schedule closes the work.

  5. 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.

  6. 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)

  7. Costs of Robotic-Assisted Versus Traditional Laparoscopy in Endometrial Cancer.

    Science.gov (United States)

    Vuorinen, Riikka-Liisa K; Mäenpää, Minna M; Nieminen, Kari; Tomás, Eija I; Luukkaala, Tiina H; Auvinen, Anssi; Mäenpää, Johanna U

    2017-10-01

    The purpose of this study was to compare the costs of traditional laparoscopy and robotic-assisted laparoscopy in the treatment of endometrial cancer. A total of 101 patients with endometrial cancer were randomized to the study and operated on starting from 2010 until 2013, at the Department of Obstetrics and Gynecology of Tampere University Hospital, Tampere, Finland. Costs were calculated based on internal accounting, hospital database, and purchase prices and were compared using intention-to-treat analysis. Main outcome measures were item costs and total costs related to the operation, including a 6-month postoperative follow-up. The total costs including late complications were 2160 &OV0556; higher in the robotic group (median for traditional 5823 &OV0556;, vs robot median 7983 &OV0556;, P costs for instruments and equipment as well as to more expensive operating room and postanesthesia care unit time. Traditional laparoscopy involved higher costs for operation personnel, general costs, medication used in the operation, and surgeon, although these costs were not substantial. There was no significant difference in in-patient stay, laboratory, radiology, blood products, or costs related to complications. According to this study, robotic-assisted laparoscopy is 37% more expensive than traditional laparoscopy in the treatment of endometrial cancer. The cost difference is mainly explained by amortization of the robot and its instrumentation.

  8. EDF group - Reference Document 2004

    International Nuclear Information System (INIS)

    2005-01-01

    The EDF Group is an integrated energy supplier operating in a wide range of electricity-related businesses: generation, transmission, distribution, sale and trading of energy. It is the main operator in the French electricity market and one of the leading electricity groups in Europe. With an installed capacity of 125,4 GW, it contributes to the supply of energy and services to more than 42 million customers throughout the world (with approximately 36 million customers in Europe, more than 28 million of whom are in France). The EDF Group has built a business model balanced between deregulated and regulated operations in France and an international presence. In 2004, the Group recorded consolidated sales of euros 46,928 million, net income (Group share) of euros 1,341 million, and it achieved earnings before interests, taxes, depreciation and amortization of euros 12,127 million. This document is EDF Group's Reference Document for the year 2004. It contains information about: the Group activities, capital, relations with Gaz de France utility, strategy, industrial environment, history, activity in France, international activity, transverse activities and functions, disputes, arbitration and risk factors, Property, Plants and Equipment, Operating and Financial Review, Administrative, Management, and Supervisory Bodies and Senior Management, Remuneration and Benefits, recent trends and perspectives

  9. 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.

  10. 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.)

  11. 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.

  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. Production costs of auto gasoline and DHD feed from bituminous coal

    Energy Technology Data Exchange (ETDEWEB)

    1942-11-04

    This report consists of three tables. The first table shows data concerning the 700 atm liquid phase and a production capacity of 146,000 tons/yr of gasoline and middle oil. The cost is shown in Reichsmarks per ton of gasoline and middle oil for individual areas such as: 1.73 tons of hydrogenation coal, with 10% water and 4% ash as being 40 RM, 1900 m/sup 3/ H/sub 2/ being 83.50 RM, catalysts and chemicals being 2.40 RM, power being 32.0 RM, and wages, materials, operating materials and laboratory costs as being 19.6 RM. The total of all areas listed was 211.60 RM/ton of gasoline and middle oil. The second table is for the 300 atm vapor phase showing RM/ton of auto gasoline and RM/ton 170/sup 0/-endpoint gasoline based on the gasoline being free of C/sub 4/. This is given for liquid phase gasoline and middle oil, hydrogen, liquid petroleum gasoline credit, hydrogenation gas credit, catalyst and chemicals, power, wages, repairs, fire protection and taxes, amortization, general, 3% interest, and 5% interest. The same information given in the second chart is also given in the third chart except it was for a 700 atm vapor phase operation. The 300 atm-process seemed to have slightly higher cost than the 700 atm process, partly because of using more hydrogen and more expensive catalyst. 3 tables

  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. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2003-07-01

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

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Gustavo Henrique Costa Souza

    2016-03-01

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

  19. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  20. Efficient postal service and respectful with the environment

    Energy Technology Data Exchange (ETDEWEB)

    Vera Lopez, J.A.

    2016-07-01

    The postal service is suffering an adaptation to the new markets opened by the users. The traditional post, letters and postcards, is being used less and is substituted by mail and packaging. To adequate to this new market it's important for the postal sector companies. In Spain, the operator of the Universal Postal Service has taken example from other companies of the sector, national and international, implanting electrical bicycle mail and packaging service in the centre of big cities. This is due to the fact that there are more the cities that are forbidding vehicle access to it's historical centres and the volume of packaging to deliver is greater. But, is it viable to deliver using hybrid and electrical vehicles in cities? This study intends to improve the distribution in cities with the implantation of these vehicles. It takes into account the characteristics of populations between 50.000 and 100.000 inhabitants, in which it will be analysed the advantages and inconvenience, doing special emphasis in the economic cost, conducting studies of the costs of implantation and amortization time. (Author)

  1. Solar power satellite life-cycle energy recovery consideration

    Science.gov (United States)

    Weingartner, S.; Blumenberg, J.

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

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

    Science.gov (United States)

    Weingartner, S.; Blumenberg, J.

    1995-05-01

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

  3. Soft Asphalt and Double Otta Seal—Self-Healing Sustainable Techniques for Low-Volume Gravel Road Rehabilitation

    Directory of Open Access Journals (Sweden)

    Audrius Vaitkus

    2018-01-01

    Full Text Available Increased traffic flow on low-volume gravel roads and deficiencies of national road infrastructure, are increasingly apparent in Lithuania. Gravel roads do not comply with requirements, resulting in low driving comfort, longer travelling time, faster vehicle amortization, and dustiness. The control of dustiness is one of the most important road maintenance activities on gravel roads. Another important issue is the assurance of required driving comfort and safety. Soft asphalt and Otta Seal technologies were proposed as a sustainable solution for the improvement of low-volume roads in Lithuania. Five gravel roads were constructed with soft asphalt, and 13 gravel roads were sealed with double Otta Seal, in 2012. The main aim of this research was to check soft asphalt and double Otta Seal’s ability to self-heal, on the basis of the results of the qualitative visual assessment of pavement defects and distress. The qualitative visual assessment was carried out twice a year following the opening of the rehabilitated road sections. The results confirmed soft asphalt and double Otta Seal’s ability to self-heal. The healing effect was more than 13% and 19% on roads with soft asphalt and double Otta Seal, respectively. In addition, on some roads, all cracks observed in spring self-healed during summer.

  4. Innovation management in renewable energy sector

    Science.gov (United States)

    Ignat, V.

    2017-08-01

    As a result of the globalization of knowledge, shortening of the innovation cycle and the aggravation of the price situation, the diffusion of innovation has accelerated. The protection of innovation has become even more important for companies in technologyintensive industries. Legal and actual patent right strategies complement one another, in order to amortize the investment in product development. Climate change is one of today’s truly global challenges, affecting all aspects of socio-economic development in every region of the world. Technology development and its rapid diffusion are considered crucial for tackling the climate change challenge. At the global level, the last decades have seen a continuous expansion of inventive activity in renewable energy technologies. The growth in Renewable Energy (RE) inventions has been much faster than in other technologies, and RE today represents nearly 6% of global invention activity, up from 1.5% in 1990. This paper discusses about global innovation activity in the last five years in the renewable energy sector and describes the Innovation and Technology Management process for supporting managerial decision making.

  5. The financial lease after the tax reform in the Slovak republic

    Directory of Open Access Journals (Sweden)

    Ján Derco

    2005-12-01

    Full Text Available The paper deals with the calculations of leasing economics, derived from recently valid laws, mainly the income tax law. According to § 19 paragraph 3 letter a of the income tax law /ZDP/, the tax expenses represent a depreciation charge of tangible and intangible properties. The new law about the income tax allowed in precisely determined cases to claim depreciation charge not only to tax-payer, having the proprietorship or the administration right (if it relates to the state, village or the higher regional unit, but also to tax-payers who do not have this right if they count this property, incl. they count their property being rented by the form of financial leasing (§24 paragraph 1 letter. e. ZDP. The lessee by this way has the right the leasing object amortizes; despite he is not its owner. This represents a very advantageous, so-called leasing form of depreciation, when the lessees depreciates the property much earlier than using the balanced or accelerated depreciation.

  6. FUNDOS DE PENSÃO, CAPITAL ESTATAL E NEODESENVOLVIMENTISMO

    Directory of Open Access Journals (Sweden)

    José Menezes Gomes

    2014-01-01

    Full Text Available The article analyzes the limits of conception of economic development arising from the change of the international scenery, since 2003, with the alteration of the international flux of capitals to the sub-developed countries, accompanied of chinese expansion and commodities’ appreciation. It highlights the assigned role to the pension funds by Lula da Silva’s government to justify the counter-reform of the Provident Funds. It approaches the role of BNDES and the subsidy to the grand capital. Demarcates the fall of the basic tax in the USA and its impacts on the Brazilian economy. Argues that the payment of taxes and the amortization of the public debt was converted in the mechanism through which the State withdraw resources from workers, through the direct and indirect taxes and refer those to the bankers and pension funds. Emphasizes the generalization of neoliberalism, seeking to resolve the capitalist crisis through the renegotiation of external debt, of the commercial and financial openings, and of privatizations.

  7. Multi-dimensional characterization of electrostatic surface potential computation on graphics processors.

    Science.gov (United States)

    Daga, Mayank; Feng, Wu-Chun

    2012-04-12

    Calculating the electrostatic surface potential (ESP) of a biomolecule is critical towards understanding biomolecular function. Because of its quadratic computational complexity (as a function of the number of atoms in a molecule), there have been continual efforts to reduce its complexity either by improving the algorithm or the underlying hardware on which the calculations are performed. We present the combined effect of (i) a multi-scale approximation algorithm, known as hierarchical charge partitioning (HCP), when applied to the calculation of ESP and (ii) its mapping onto a graphics processing unit (GPU). To date, most molecular modeling algorithms perform an artificial partitioning of biomolecules into a grid/lattice on the GPU. In contrast, HCP takes advantage of the natural partitioning in biomolecules, which in turn, better facilitates its mapping onto the GPU. Specifically, we characterize the effect of known GPU optimization techniques like use of shared memory. In addition, we demonstrate how the cost of divergent branching on a GPU can be amortized across algorithms like HCP in order to deliver a massive performance boon. We accelerated the calculation of ESP by 25-fold solely by parallelization on the GPU. Combining GPU and HCP, resulted in a speedup of at most 1,860-fold for our largest molecular structure. The baseline for these speedups is an implementation that has been hand-tuned SSE-optimized and parallelized across 16 cores on the CPU. The use of GPU does not deteriorate the accuracy of our results.

  8. The application of ground source heat pumps to a subdivision-wide district heating system

    International Nuclear Information System (INIS)

    Ciavaglia, L.

    2005-01-01

    Design guidelines for economic ground source heat pumps (GSHP) in district energy systems were presented. The broad economics of using central GSHP in a community district energy system were examined. Design parameters needed to utilize GSHP in district energy system were outlined. The sensitivity of energy prices and the costs of major capital were reviewed. District heating load duration curves were outlined. It was suggested that varying GSHP capacity from 0 to 100 per cent of load was advisable. In addition, capacity should be balanced with gas boiler technology. The amortizing of capital within energy costs was recommended. It was suggested that the best scenario was a minimum of 50 per cent ground energy. Details of pipings and heat exchanger costs were presented, along with costs for gas boilers and gas costs for the district energy system. Charts of current costing and reduction of piping capital were included. It was concluded that GSHP can be a viable component of a district energy system, as a GSHP based district energy system can provide more stable energy prices than conventional fossil fuel systems. It was suggested that sizing of GSHP at, or near, 40 per cent of peak demand provided optimal conditions with respect to energy cost and use of earth energy. tabs., figs

  9. The cost of developing a computerized tailored interactive multimedia intervention vs. a print based Photonovella intervention for HPV vaccine education.

    Science.gov (United States)

    Karanth, Siddharth S; Lairson, David R; Savas, Lara S; Vernon, Sally W; Fernández, María E

    2017-08-01

    Mobile technology is opening new avenues for healthcare providers to create and implement tailored and personalized health education programs. We estimate and compare the cost of developing an i-Pad based tailored interactive multimedia intervention (TIMI) and a print based (Photonovella) intervention to increase human papillomavirus (HPV) immunization. The development costs of the interventions were calculated using a societal perspective. Direct cost included the cost of planning the study, conducting focus groups, and developing the intervention materials by the research staff. Costs also included the amount paid to the vendors who produced the TIMI and Photonovella. Micro cost data on the staff time and materials were recorded in logs for tracking personnel time, meeting time, supplies and software purchases. The costs were adjusted for inflation and reported in 2015 USD. The total cost of developing the Photonovella was $66,468 and the cost of developing the TIMI was $135,978. The amortized annual cost for the interventions calculated at a 3% discount rate and over a 7-year period was $10,669 per year for the Photonovella and $21,825 per year for the TIMI intervention. The results would inform decision makers when planning and investing in the development of interactive multimedia health interventions. Copyright © 2017 Elsevier Ltd. All rights reserved.

  10. 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.

  11. 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. Copyright © 2015 The Authors. Published by Elsevier Ltd.. All rights reserved.

  12. Traces Synchronization in Distributed Networks

    Directory of Open Access Journals (Sweden)

    Eric Clément

    2009-01-01

    Full Text Available This article proposes a novel approach to synchronize a posteriori the detailed execution traces from several networked computers. It can be used to debug and investigate complex performance problems in systems where several computers exchange information. When the distributed system is under study, detailed execution traces are generated locally on each system using an efficient and accurate system level tracer, LTTng. When the tracing is finished, the individual traces are collected and analysed together. The messaging events in all the traces are then identified and correlated in order to estimate the time offset over time between each node. The time offset computation imprecision, associated with asymmetric network delays and operating system latency in message sending and receiving, is amortized over a large time interval through a linear least square fit over several messages covering a large time span. The resulting accuracy is such that it is possible to estimate the clock offsets in a distributed system, even with a relatively low volume of messages exchanged, to within the order of a microsecond while having a very low impact on the system execution, which is sufficient to properly order the events traced on the individual computers in the distributed system.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2005-07-01

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

  14. 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.

  15. Equihash: Asymmetric Proof-of-Work Based on the Generalized Birthday Problem

    Directory of Open Access Journals (Sweden)

    Alex Biryukov

    2017-04-01

    Full Text Available Proof-of-work is a central concept in modern cryptocurrencies and denial-ofservice protection tools, but the requirement for fast verification so far has made it an easy prey for GPU-, ASIC-, and botnet-equipped users. The attempts to rely on memory-intensive computations in order to remedy the disparity between architectures have resulted in slow or broken schemes. In this paper we solve this open problem and show how to construct an asymmetric proof-of-work (PoW based on a computationally-hard problem, which requires a great deal of memory to generate a proof (called a ”memory-hardness” feature but is instant to verify. Our primary proposal, Equihash, is a PoW based on the generalized birthday problem and enhanced Wagner’s algorithm for it. We introduce the new technique of algorithm binding to prevent cost amortization and demonstrate that possible parallel implementations are constrained by memory bandwidth. Our scheme has tunable and steep time-space tradeoffs, which impose large computational penalties if less memory is used. Our solution is practical and ready to deploy: a reference implementation of a proof-of-work requiring 700 MB of RAM runs in 15 seconds on a 2.1 GHz CPU, increases the computations by a factor of 1000 if memory is halved, and presents a proof of just 120 bytes long.

  16. 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".

  17. 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.

  18. DDH-Like Assumptions Based on Extension Rings

    DEFF Research Database (Denmark)

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

    2012-01-01

    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......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......-VDDH), which are based on f(X) = Xd, but with a twist to avoid problems with reducible polynomials. We show in the generic group model that d-VDDH is hard in bilinear groups and that the problems become harder with increasing d. We show that hardness of d-VDDH implies CCA-secure encryption, efficient Naor...

  19. 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.

  20. 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.

  1. 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

  2. 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.

  3. Application of preconditioned GMRES to the numerical solution of the neutron transport equation

    International Nuclear Information System (INIS)

    Patton, B.W.; Holloway, J.P.

    2002-01-01

    The generalized minimal residual (GMRES) method with right preconditioning is examined as an alternative to both standard and accelerated transport sweeps for the iterative solution of the diamond differenced discrete ordinates neutron transport equation. Incomplete factorization (ILU) type preconditioners are used to determine their effectiveness in accelerating GMRES for this application. ILU(τ), which requires the specification of a dropping criteria τ, proves to be a good choice for the types of problems examined in this paper. The combination of ILU(τ) and GMRES is compared with both DSA and unaccelerated transport sweeps for several model problems. It is found that the computational workload of the ILU(τ)-GMRES combination scales nonlinearly with the number of energy groups and quadrature order, making this technique most effective for problems with a small number of groups and discrete ordinates. However, the cost of preconditioner construction can be amortized over several calculations with different source and/or boundary values. Preconditioners built upon standard transport sweep algorithms are also evaluated as to their effectiveness in accelerating the convergence of GMRES. These preconditioners show better scaling with such problem parameters as the scattering ratio, the number of discrete ordinates, and the number of spatial meshes. These sweeps based preconditioners can also be cast in a matrix free form that greatly reduces storage requirements

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

    Directory of Open Access Journals (Sweden)

    Burhanettin Cetin

    2013-01-01

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

  5. Active or passive systems? The EPR approach

    International Nuclear Information System (INIS)

    Bonhomme, N.; Py, J.P.

    1996-01-01

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

  6. 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.

  7. Strategic Performance Measurement Using Balanced Scorecard: A Case of Machine Tool Industry

    Directory of Open Access Journals (Sweden)

    Kshatriya Anil

    2017-02-01

    Full Text Available This paper focuses on implementation, monitoring, and application of balanced scorecard (BSC techniques in an organization involved in providing machine tool solutions to the industrial sector. The growth of the company considered in real time constituted improvements of both top and bottom lines. In the industry under consideration, it was observed that in our company, the top line was steadily growing but not the bottom line. This is when we started getting down to brass tacks and strategically focusing on growth in overall profits of the company. This included growing revenues by improving of EBITDA (earnings before interests, taxes, depreciation, and amortization and by increasing efficiency (i.e., cutting costs. These improvements were implemented by chalking out a comprehensive BSC designed to suit the machine tool industry. The four perspectives of the management, namely, internal business process, organizational learning, financial perspective, and customer perspective, have been considered lucidly and enunciate the parameters that affect the BSC very aptly. The BSC designed considered 9 objectives and 27 relative measures of these factors to quantify the various quantitative and qualitative dimensions that affect the company’s performance. A Balanced Lean Index (BL Score was used to measure the results for company X.

  8. 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.

  9. Optimal Time-Space Trade-Offs for Non-Comparison-Based Sorting

    DEFF Research Database (Denmark)

    Pagh, Rasmus; Pagter, Jacob Illeborg

    2002-01-01

    We study the problem of sorting n integers of w bits on a unit-cost RAM with word size w, and in particular consider the time-space trade-off (product of time and space in bits) for this problem. For comparison-based algorithms, the time-space complexity is known to be Θ(n2). A result of Beame...... using space S = O(n2/T + w), which is optimal. Given a deterministic priority queue using amortized time t(n) per operation and space nO(1), we provide a deterministic algorithm sorting in time T = O(n(t(n) + lg* n)) with S = O(n2/T + w). Both results require that w ≤ n1-Ω(1). Using existing priority...... queues and sorting algorithms, this implies that we can deterministically sort time-space optimally in time Θ(T) for T ≥ n(lg lg n)2, and with high probability for T ≥ nlg lg n.Our results imply that recent space lower bounds for deciding element distinctness in o(nlgn) time are nearly tight....

  10. Information exchange about installation of a fifth oven for paste regeneration

    Energy Technology Data Exchange (ETDEWEB)

    Schappert

    1943-10-20

    Schappert documented a discussion relating to a prior meeting about the aspects of adding a fifth oven to a series of ovens to take the burden off preheaters in the liquid phase. Saving energy was the uppermost consideration in adding the new equipment, which according to Schappert, would amortize itself in a short while. He reiterated that, by lowering temperatures, the preheaters would not be over-burdened, an equalization in temperature could be obtained, and no deterioration problems would occur. Also, he pointed out that, with the temperature drop, a new chamber could be charged correspondingly higher, providing the pumps sufficed and resistance permitted, if one gradually reduced the through-put with the increase of incrustation in the preheater. Thus, the fifth oven would pay for itself in diversified ways. Also, it was suggested that plants which so far did not use paste regeneration should introduce it if possible. Finally, it was suggested that plants having regeneration already should add an extra gas regenerator at the coolest position to give more heat there.

  11. Analysis of foreign petroleum contracts

    International Nuclear Information System (INIS)

    Moran, S.S.

    1991-01-01

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

  12. Development of hybrid organic-inorganic optical coatings to prevent laser damage

    International Nuclear Information System (INIS)

    Compoint, Francois

    2015-01-01

    The optical devices (lents, mirrors, portholes...) that are set on the chains of the Laser Megajoule (LMJ) may be damaged by the high energy laser beam especially around the UV wavelength of 351 nm. The damages are micronic craters on the rear of the optics that grows exponentially after each laser shots. The study aims at developing some optical thin coatings on the rear of the optical substrates to prevent the growth of the damage by amortizing the laser shock wave, self-healing the craters that has appeared, or repairing the laser hole after the damage occurs. The thin coatings have been prepared by a sol-gel method by using silica precursor and a polydimethylsiloxane (PDMS) elastomer. The two species reacted together to get a hybrid organic-inorganic Ormosil (organically modified silica) material, by creating a silica network linked to the PDMS species with covalent and hydrogen bounds. The thin layers are obtained from the sol-gel solution by using a dip and spin coating method. The coatings have an excellent optical transmission around the UV (351 nm) wavelength. They also have some self-healing properties by using mechanical (viscoelastic) mechanism and chemical reversible hydrogen bounds action in the materials. The silica-PDMS coatings prove to be resistant to the laser beam at 351 nm, despite some optimizations that still need to be done to reach the sought laser damage threshold. (author) [fr

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

    Directory of Open Access Journals (Sweden)

    J. GLIŠOVIĆ

    2010-12-01

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

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

    Science.gov (United States)

    Struzik, Artur; Juras, Grzegorz; Pietraszewski, Bogdan; Rokita, Andrzej

    2016-09-01

    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 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 training should be based on the drop jump technique that is commonly performed by basketball players.

  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. 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.

  17. 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.

  18. Lattice Boltzmann simulation optimization on leading multicore platforms

    Energy Technology Data Exchange (ETDEWEB)

    Williams, S. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Univ. of California, Berkeley, CA (United States); Carter, J. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Oliker, L. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Shalf, J. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Yelick, K. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Univ. of California, Berkeley, CA (United States)

    2008-01-01

    We present an auto-tuning approach to optimize application performance on emerging multicore architectures. The methodology extends the idea of searchbased 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 autotuned LBMHD application achieves up to a 14 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.

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

    International Nuclear Information System (INIS)

    Ley, F.J.

    1963-01-01

    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 Co 60 -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

  20. 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.

  1. 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.

  2. 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.

  3. EDF group - Reference Document 2005

    International Nuclear Information System (INIS)

    2006-01-01

    The EDF Group is an integrated energy supplier operating in a wide range of electricity-related businesses: generation, transmission, distribution, sale and trading of energy. It is the main operator in the French electricity market and one of the leading electricity groups in Europe. With an installed capacity of 130.8 GW (123.9 GW in Europe), it contributes to the supply of energy and services to more than 40 million customers throughout the world (with approximately 36.7 million customers in Europe, more than 28 million of whom are in France). The EDF Group has built a business model balanced between deregulated and regulated operations in France and an international presence. In 2005, the Group recorded consolidated sales of euros 51,051 million, net income (Group share) of euros 3,242 million, and it achieved earnings before interests, taxes, depreciation and amortization of euros 13,010 million. This document is EDF Group's Reference Document for the year 2005. It contains information about: the Group activities, risk factors, Business Overview, Organizational Structure, Property, Plants and Equipment, Operating and Financial Review, Capital Resources, Research and Development, Patents and Licences, Trend Information, Financial Prospects, Administrative, Management, and Supervisory Bodies and Senior Management, Remuneration and Benefits, Board Practices, Employees/Human Resources, Major Shareholders, Related Party Transactions, Financial Information Concerning the Company's Assets and Liabilities, Financial Position and Profits and Losses, Material Contracts, Information on Holdings etc

  4. Synthesis of Trigeneration Systems: Sensitivity Analyses and Resilience

    Science.gov (United States)

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

    2013-01-01

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

  5. Involving users in the design cycle for parallel tools

    Energy Technology Data Exchange (ETDEWEB)

    Pancake, C.M. [Oregon State Univ., Eugene, OR (United States). Dept. of Computer Science

    1995-01-31

    Parallel programmers do not use software tools, in spite of the fact that parallel application development is a difficult and time- consuming task that could benefit from tool support. It has become increasingly clear that the simple availability of elegant, powerful software tools employing the latest technology is not enough. Usability is the real key to success; users simply do not adopt tools that fail to respond to their needs. Research in the area of usability engineering indicates that five design principles can have significant impact on parallel tool usability. {sm_bullet} tools must be based on demonstrable user requirements {sm_bullet} actively involve users throughout tool design {sm_bullet} minimize tool complexity to reduce the learning curve {sm_bullet} support the tool across multiple machine platforms to amortize the user`s investment {sm_bullet} employ iterative refinement techniques to improve tool usability. Those principles served as the starting point for a Parallel Tools Consortium project to develop a tool that will help users determine the final state of a program that crashes or is terminated forcibly. Carried out over a period of ten months, the project involved the collaboration of tool researchers, and implementors, and users. This report describes how user-centered design techniques were applied to ensure that the tool would provide simple, intuitive support for the programmer`s task.

  6. A local initiative for energy efficiency improvements in motor driven systems in public and private companies - case studies

    Energy Technology Data Exchange (ETDEWEB)

    Tamm, G. [Behoerde fuer Stadtentwicklung und Umwelt, Hamburg (Germany)

    2005-07-01

    In the free and hanseatic town Hamburg reduction potentials in public buildings are developed systematically in the context of the energy management by standardised efficiency programs. The City has had special means ready for financing energy saving measures for many years, because the investments amortize themselves by the operation cost reduction. Examples of efficient electrical motor systems in public buildings: ventilation facilities and air conditioning, heating pumps energy saving program. The city of Hamburg also offers a promotional program ''enterprises for resource protection'' for private investors from the Hamburg economy. With this program voluntary investment measures are initiated in private enterprises by financial subsidies to conserving resources. Examples of efficient electrical motor driven systems in enterprises: mill: speed controlled exhauster drives, spice mill: speed controlled mill drives, printer: efficient ventilation techniques at a paper exhaust system, wastewater treatment: adjustable fans for pressure aerators, hazardous waste incineration plant: optimisation of the SO{sub 2}-gas scrubbing system by mass flow controlled pumps. With these programs efforts to climate protection can be realised more economically. (orig.)

  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. 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.

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

    International Nuclear Information System (INIS)

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

    2008-01-01

    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 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

  10. Assessing the use of Radio Frequency Identification technologies as an alternative for insurance costs in hospitals.

    Science.gov (United States)

    Asgharzadeh-Karamshahloo, Iraj; Jabbarzadeh, Armin; Shavvalpour, Saeed

    2018-01-01

    This research assesses the use of Radio Frequency Identification (RFID) technologies as an alternative for insurance costs in hospitals. Despite the advantages of RFID, this technology has not been applied in most hospitals due to implementation costs and amortization of RFID. In this paper, we intend to model the total profit of hospitals in three scenarios namely, application of RFID technology in the hospital, without applying RFID technology in the hospital and insuring patients and equipment in the hospital. We analyzed the aforementioned situations over a period of time to find out how they affect the profit of the hospital. Based on this analysis we concluded that if applying RFID technology is costly, it will be feasible for advanced hospitals with more beds. In the scenario of insuring patients and equipment, if insurance organization takes over a small portion of the cost of the mistakes and oversights, insuring patients and equipment will not be feasible for the hospital, and it is better to apply RFID technology Instead. RFID is among the technologies applied to reduce mistakes of the personnel in hospitals. Moreover, applying this technology has led to a decrease in the number of personnel required in hospitals. This study models total profit of hospitals in three aforementioned scenarios. Based on analyzing these models we conclude that if applying RFID technology is costly, it will be feasible for advanced hospitals with more beds.

  11. Automated Reuse of Scientific Subroutine Libraries through Deductive Synthesis

    Science.gov (United States)

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

    1997-01-01

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

  12. 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.

  13. Optimization of a MSW separation system

    Energy Technology Data Exchange (ETDEWEB)

    Palmer, J.R.; Nixon, W.B.

    1999-07-01

    The maximum recovery of recyclables from municipal solid waste (MSW) using six material recovery facility (MRF) technologies is determined. Two waste streams at Spangdahlem Air Base, Germany are analyzed; stationary container wastes and commingled recyclables. Multi-criteria decision-making (MCDM) tools are applied to the criteria of mass recovery rate and benefit-cost ratio. Recovery is determined using the recovery factor transfer function (RFTF) of Diaz et al. Each technology, or unit operation, in a sequence is independent because particle size distribution of each waste component is considered. Benefit-cost is based on revenue from sold recyclables, tipping fees to landfill unseparated waste, and manual labor and amortized equipment costs. Six unit operations are considered: magnet, eddy current separator (ECS), magnet, air classifier, screen, manual sort, and shredder. Process trains of up to six operations are considered. The result is a tradeoff between 69% that recovery of commingled recyclables only and recovery of stationary container waste only at a benefit-cost of 0.54 and are dominated by the 35% recovery of 35% of both waste streams at a benefit-cost of 0.34. Hand sort recovers the most mass and is cost effective, followed by ECS, then magnet. The modeling technique can be applied to any MRF configuration and waste stream. This is expected to help MRFs increase recovery and revenue while decreasing costs. This is important when the prices for recyclables are low as they are now.

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

    Science.gov (United States)

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

    2013-01-01

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

  15. Reduction of water losses by rehabilitation of water distribution network.

    Science.gov (United States)

    Güngör, Mahmud; Yarar, Ufuk; Firat, Mahmut

    2017-09-11

    Physical or real losses may be indicated as the most important component of the water losses occurring in a water distribution network (WDN). The objective of this study is to examine the effects of piping material management and network rehabilitation on the physical water losses and water losses management in a WDN. For this aim, the Denizli WDN consisting of very old pipes that have exhausted their economic life is selected as the study area. The fact that the current network is old results in the decrease of pressure strength, increase of failure intensity, and inefficient use of water resources thus leading to the application of the rehabilitation program. In Denizli, network renewal works have been carried out since the year 2009 under the rehabilitation program. It was determined that the failure rate at regions where network renewal constructions have been completed decreased down to zero level. Renewal of piping material enables the minimization of leakage losses as well as the failure rate. On the other hand, the system rehabilitation has the potential to amortize itself in a very short amount of time if the initial investment cost of network renewal is considered along with the operating costs of the old and new systems, as well as water loss costs. As a result, it can be stated that renewal of piping material in water distribution systems, enhancement of the physical properties of the system, provide significant contributions such as increase of water and energy efficiency and more effective use of resources.

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

    International Nuclear Information System (INIS)

    Prasad, Y.S.R.; Srinivasan, V.S.

    1994-01-01

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

  17. 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.

  18. DEPRECIATION AS THE SOURCE OF REPLENISHMENT OF ENTERPRISE CURRENT ASSETS

    Directory of Open Access Journals (Sweden)

    KAFKA Sofiіa

    2017-06-01

    Full Text Available Along with the classical approach to understanding the meaning of such economic category as depreciation, we have considered the issues if the amortization is the source of the fixed assets renewal. For the purposes of the study we used methods of analysis and synthesis, systematic approach - to study the processes of working capital enterprises, logical method and simulation - to systematize information security of these processes. Results of investigations to determine the characteristics of the economic substance of depreciation established: depreciation is a compensation of working capital, which at one time was removed from circulation for the purchase of fixed assets, so you cannot treat depreciation as a source of investment in fixed assets. The source of the formation of the working capital of own funds is certainly profits and depreciation - only if profitable economic activity. So when it comes to sources of funding something, including the acquisition (creation of fixed assets, only the working capital can be the source that’s why it is important to use them efficiently and the conditions of the limited resources. The practical significance is to develop scientifically based recommendations on formation and sources of working capital enterprises and reproduction of fixed assets, which provide methodological support to forming the depreciation policy of enterprises

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

    International Nuclear Information System (INIS)

    1984-01-01

    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. Enhanced productivity of the 'Over the Top Method' of Nuclear Power Plant Construction

    International Nuclear Information System (INIS)

    Pepindonat, Bryan F.

    2002-01-01

    The first nuclear facilities were crude by most standards since the science was new and existing technology almost non-existent. The construction of these facilities, though technically challenging, presented few difficulties for the construction companies. The equipment was up to the task and the construction techniques were standard. In fact, most of the plants were prototypes and smaller versions of what was envisioned later for the production of nuclear power. In the fifties, nuclear science was still thought of in terms of destructive nuclear devices although progress was made with respect to nuclear electrical generating plants. Real progress was made in the late fifties and early sixties. Initial nuclear power plants consisted of small units with capacities of 200 to 300 megawatts. These used steam drums and reactors to produce steam for the generators. Component weights were not significant and construction costs were not considered excessive for the new technology. As the requirements for nuclear power plants became more defined. The need for more power to be produced from a given plant in order to amortize construction costs became apparent. That also increased the size of the components required and the methods and cost of the installation of those components. Reactor weights grew from 200 tons to 600 tons. Steam drums gave way to steam generators Multi loop systems were designed increasing the number of steam generators from 1 to 2 and then to 4. Pressurizers were added. The requirements for cranes inside of containment also grew to accommodate the NSSS components.

  1. 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

    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. 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). 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). 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.

  2. Investimento em unidades de cura para tabaco tipo Virginia = Investments in tobacco curing barn for Virginia variety

    Directory of Open Access Journals (Sweden)

    Ricardo Luiz Boettcher

    2017-01-01

    farmers that want to make new investments. The decision on investing demands careful feasibility analysis by the farmers to minimize risks of bad debts. The objective of this paper was to determine the financial feasibility of tobacco cure units, with regular rural credit interest and subsidized rural credit interest. The financial tools used were Net Present Value [NPL], Internal Rate of Return [IRR], simple payback and sensitivity analysis for yield (kg ha-1 as the variable factor. Considering a hurdle rate of 7.16%, the investment did not demonstrate economic feasibility for the two interest rate models, considering historic yield, for the type of curing barn and amortizations period established.The sensitivity analysis confirmed the yield (kg ha-1 is the key element for the viability of the project. Increasing the yield in 10%, based on historic average, reverted the situation and the project turned out to be economically feasible for the two interest amortization rates.

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

    International Nuclear Information System (INIS)

    Blight, J.; Cornec, G.

    2003-01-01

    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

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

    International Nuclear Information System (INIS)

    1998-12-01

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

  5. 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. © 2015 American Institute of Chemical Engineers.

  6. 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.

  7. Capital Cost Optimization for Prefabrication: A Factor Analysis Evaluation Model

    Directory of Open Access Journals (Sweden)

    Hong Xue

    2018-01-01

    Full Text Available High capital cost is a significant hindrance to the promotion of prefabrication. In order to optimize cost management and reduce capital cost, this study aims to explore the latent factors and factor analysis evaluation model. Semi-structured interviews were conducted to explore potential variables and then questionnaire survey was employed to collect professionals’ views on their effects. After data collection, exploratory factor analysis was adopted to explore the latent factors. Seven latent factors were identified, including “Management Index”, “Construction Dissipation Index”, “Productivity Index”, “Design Efficiency Index”, “Transport Dissipation Index”, “Material increment Index” and “Depreciation amortization Index”. With these latent factors, a factor analysis evaluation model (FAEM, divided into factor analysis model (FAM and comprehensive evaluation model (CEM, was established. The FAM was used to explore the effect of observed variables on the high capital cost of prefabrication, while the CEM was used to evaluate comprehensive cost management level on prefabrication projects. Case studies were conducted to verify the models. The results revealed that collaborative management had a positive effect on capital cost of prefabrication. Material increment costs and labor costs had significant impacts on production cost. This study demonstrated the potential of on-site management and standardization design to reduce capital cost. Hence, collaborative management is necessary for cost management of prefabrication. Innovation and detailed design were needed to improve cost performance. The new form of precast component factories can be explored to reduce transportation cost. Meanwhile, targeted strategies can be adopted for different prefabrication projects. The findings optimized the capital cost and improved the cost performance through providing an evaluation and optimization model, which helps managers to

  8. 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

  9. Combined Reverse-Brayton Joule Thompson Hydrogen Liquefaction Cycle

    Energy Technology Data Exchange (ETDEWEB)

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

    2011-12-31

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

  10. Study of atmospheric emissions from liquid and solid fuels burning facilities and from raw phosphate chemical treatment in Sfax City (Tunisia); Etude des residus de combustion des fuels liquide et solide et de traitement chimique du phosphate brut dans la ville de Sfax (Tunisie)

    Energy Technology Data Exchange (ETDEWEB)

    Azri, Ch; Tili, A.; Serbaji, M.M. [Faculte des Sciences de Sfax, Dept. des Sciences de la Terre, Sfax (Tunisia); Medhioub, K. [Institut Preparatoire aux Etudes d' Ingenieurs de Sfax (IPEIS), Sfax (Tunisia)

    2002-07-01

    Study of atmospheric emissions from solid and liquid fuels burning facilities and from chemical treatment processes of raw phosphate in Sfax City (Tunisia) shows different forms of pollution concerning mainly sulfur oxides (SO{sub x}), sulfuric and phosphoric acid mists, fluorinated compounds and dust. Limited performances of amortized and/or over used de-pollution systems can explain high atmospheric emissions above emission limits. Gaseous pollution has been shown as coming mainly from phosphate treatment processes inside the chemical complex 'SIAPE' while particulate pollution is coming from all specific industries (SIAPE, charcoal facilities and weaving and soap factories). Calculated emission factors of these industries for some heavy metals (Pb, Cd, Ni, Cu, Zn) are very different. They are ranging from 0.3 to 9.5 g/t for phosphate treatment residues. Excepted Ni with 15.5 g/t, they are rather small for heavy fuels combustion residues. It, nevertheless, exceeds the emission factor of Ni for the phosphate treatment process. Volumes of emissions and calculated annual fluxes of metals are showing that 'SIAPE' could be a potential source of atmospheric pollution in the city. Its contribution to metal emissions is really exceeding emissions from well identified heavy fuels burning facilities in the city. Just to compare, Ni emissions from its processes are equal to emissions from 38 heavy fuels burning facilities of 4.8 t/day capacity (Ni 1 046 kg/year instead of 27 kg/year). Such a fact is clearly pointing out the high level of anthropogenic pollution from chemical processes adopted for primary matter transformation. They hence should be fitted with suitable de-pollution systems. (authors)

  11. Determining the cost of implementing and operating a remote patient monitoring programme for the elderly with chronic conditions: A systematic review of economic evaluations.

    Science.gov (United States)

    Peretz, Daniel; Arnaert, Antonia; Ponzoni, Norma N

    2018-01-01

    Introduction Remote patient monitoring (RPM) in conjunction with home nursing visits is becoming increasingly popular for the follow-up of patients with chronic conditions and evidence exists that it improves patients' health outcomes. Current cost data is reported inconsistently and often gathered from studies of poor methodological quality, making it difficult for decision-makers who consider implementing this service in their organizations. This study reviewed the cost of RPM programmes targeting elderly patients with chronic conditions. Methods After evaluation against the inclusion and exclusion criteria and appraisal against two criteria which are important for economic evaluations, data from selected studies were extracted and grouped into meaningful cost categories, then adjusted to reflect November 2015 US dollars. Results In the 13 selected studies, the newly-created cost category 'Combined intervention cost' (reflecting equipment purchasing, servicing and monitoring cost) for the various RPM programmes ranged from US$275-US$7963 per patient per year. The three main findings are: (a) RPM programme costs have decreased since 2004 due to cheaper technology; (b) monitoring a single vital sign is likely to be less costly than monitoring multiple vital signs; and (c) programmes targeting hypertension or congestive heart failure are less costly than those targeting respiratory diseases or multiple conditions. Conclusions This review recommends that future studies present their cost data with more granularity, that grouping of costs should be minimized and that any assumptions, such as amortization, should be made explicit. In addition, studies should compare programmes with similar characteristics in terms of type of conditions, number of vital signs monitored, etc. for more generalizable results.

  12. Modeling, Characterization and Analysis of the dynamic behavior of heat transfers through polyethylene and glass walls of Greenhouses

    Science.gov (United States)

    Bibi-Triki, N.; Bendimerad, S.; Chermiti, A.; Mahdjoub, T.; Draoui, B.; Abène, A.

    The conventional agricultural tunnel greenhouse is highly widespread in Mediterranean countries, despite the shortcomings it presents, specifically the overheating during the day and the intense cooling at night. This can sometimes lead to an internal thermal inversion. The chapel-shaped glass greenhouse is relatively more efficient, but its evolution remains slow because of its investment cost and amortization. The objectives of the agricultural greenhouse are to create a microclimate that is favorable to the requirements and growth of plants from the surrounding climatic conditions and produce cheap off-season fruits, vegetables and flowers which must be highly available all along the year. The agricultural greenhouse is defined by its structural and functional architecture as well as by the optical, thermal and mechanical qualities of its wall and the accompanying technical support. The greenhouse is supposed to be a confined environment where there is an exchange of several components. The main intervening factors are: light, temperature and relative humidity. When protected, the culture heats up more than when in free air because of the wall that acts as a barrier to harmful influences of the wind and the surrounding climatic variations as well as to the reduction in internal air convection. This thermal evolution state depends on the air-tightness degree of the cover and its physical characteristics. It has to be transparent to solar rays, and must as well absorb and reflect infrared rays emitted by the soil. This leads to trapped solar rays, called the "greenhouse effect". In this article, we propose the dynamic modeling of the greenhouse system, the characterization and analysis of the thermal behavior of the wall for both experimental greenhouses, where the first one is made of polyethylene (tunnel greenhouse) and the second of glass (chapel-shaped greenhouse), throughout experimentation and simulation which finally lead to identifying the evolution in the

  13. 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.

  14. Comparative life history and physiology of two understory Neotropical herbs.

    Science.gov (United States)

    Mulkey, Stephen S; Smith, Alan P; Wright, S Joseph

    1991-10-01

    Demography and physiology of two broad-leaved understory tropical herbs (Marantaceae) were studied in gaps and shaded understory in large-scale irrigated and control treatments during the dry season at Barro Colorado Island (BCI), Panama. Because photosynthetic acclimation potential may not predict light environments where tropical species are found, we studied a suite of physiological features to determine if they uniquely reflect the distribution of each species. Calathea inocephala and Pleiostachya pruinosa grow and reproduce in gaps, persist in shade, and have equivalent rates of leaf production. Calathea leaves survived 2 to 3 times as long as leaves of Pleiostachya and plants of Pleiostachya were 6 to 8 times more likely to die as plants of Calathea during 3.5 years of study. Pleiostachya had lowest survival in shade and when not irrigated during the dry season, while Calathea survived well in both habitats and both treatments. Pleiostachya had higher photosynthetic capacity and stomatal conductance than Calathea and acclimated to gaps by producing leaves with higher photosynthetic capacity. Calathea had lower mesophyll CO 2 concentrations than Pleiostachya. Both species had similar dark respiration rates and light compensation points, and water-use and nitrogen-use efficiencies were inversely related between species. Species showed no differences in leaf osmotic potentials at full turgor. Calathea roots were deeper and had tuberous swellings.Leaf-level assimilation and potential water loss are consistent with where these species are found, but photosynthetic acclimation to high light does not reflect both species' abilities to grow and reproduce in gaps. Pleiostachya's gap-dependent, rapid growth and reproduction require high rates of carbon gain in short-lived leaves, which can amortize their cost quickly. High rates of water loss are associated with reduced longevity during drought. Calathea's roots may confer greater capacitance, while its leaves are

  15. Costs of cloud computing for a biometry department. A case study.

    Science.gov (United States)

    Knaus, J; Hieke, S; Binder, H; Schwarzer, G

    2013-01-01

    "Cloud" computing providers, such as the Amazon Web Services (AWS), offer stable and scalable computational resources based on hardware virtualization, with short, usually hourly, billing periods. The idea of pay-as-you-use seems appealing for biometry research units which have only limited access to university or corporate data center resources or grids. This case study compares the costs of an existing heterogeneous on-site hardware pool in a Medical Biometry and Statistics department to a comparable AWS offer. The "total cost of ownership", including all direct costs, is determined for the on-site hardware, and hourly prices are derived, based on actual system utilization during the year 2011. Indirect costs, which are difficult to quantify are not included in this comparison, but nevertheless some rough guidance from our experience is given. To indicate the scale of costs for a methodological research project, a simulation study of a permutation-based statistical approach is performed using AWS and on-site hardware. In the presented case, with a system utilization of 25-30 percent and 3-5-year amortization, on-site hardware can result in smaller costs, compared to hourly rental in the cloud dependent on the instance chosen. Renting cloud instances with sufficient main memory is a deciding factor in this comparison. Costs for on-site hardware may vary, depending on the specific infrastructure at a research unit, but have only moderate impact on the overall comparison and subsequent decision for obtaining affordable scientific computing resources. Overall utilization has a much stronger impact as it determines the actual computing hours needed per year. Taking this into ac count, cloud computing might still be a viable option for projects with limited maturity, or as a supplement for short peaks in demand.

  16. Analysis of the environmental issues concerning the deployment of an OTEC power plant in Martinique.

    Science.gov (United States)

    Devault, Damien A; Péné-Annette, Anne

    2017-11-01

    Ocean thermal energy conversion (OTEC) is a form of power generation, which exploits the temperature difference between warm surface seawater and cold deep seawater. Suitable conditions for OTEC occur in deep warm seas, especially the Caribbean, the Red Sea and parts of the Indo-Pacific Ocean. The continuous power provided by this renewable power source makes a useful contribution to a renewable energy mix because of the intermittence of the other major renewable power sources, i.e. solar or wind power. Industrial-scale OTEC power plants have simply not been built. However, recent innovations and greater political awareness of power transition to renewable energy sources have strengthened the support for such power plants and, after preliminary studies in the Reunion Island (Indian Ocean), the Martinique Island (West Indies) has been selected for the development of the first full-size OTEC power plant in the world, to be a showcase for testing and demonstration. An OTEC plant, even if the energy produced is cheap, calls for high initial capital investment. However, this technology is of interest mainly in tropical areas where funding is limited. The cost of innovations to create an operational OTEC plant has to be amortized, and this technology remains expensive. This paper will discuss the heuristic, technical and socio-economic limits and consequences of deploying an OTEC plant in Martinique to highlight respectively the impact of the OTEC plant on the environment the impact of the environment on the OTEC plant. After defining OTEC, we will describe the different constraints relating to the setting up of the first operational-scale plant worldwide. This includes the investigations performed (reporting declassified data), the political context and the local acceptance of the project. We will then provide an overview of the processes involved in the OTEC plant and discuss the feasibility of future OTEC installations. We will also list the extensive marine

  17. Wood properties and trunk allometry of co-occurring rainforest canopy trees in a cyclone-prone environment.

    Science.gov (United States)

    Read, Jennifer; Evans, Robert; Sanson, Gordon D; Kerr, Stuart; Jaffré, Tanguy

    2011-11-01

    New Caledonia commonly experiences cyclones, so trees there are expected to have enhanced wood traits and trunk allometry that confer resistance to wind damage. We ask whether there is evidence of a trade-off between these traits and growth rate among species. Wood traits, including density, microfibril angle (MFA), and modulus of elasticity (MOE), ratio of tree height to stem diameter, and growth rate were investigated in mature trees of 15 co-occurring canopy species in a New Caledonian rainforest. In contrast to some studies, wood density did not correlate negatively with growth increment. Among angiosperms, wood density and MOE correlated positively with diameter-adjusted tree height, and MOE correlated positively with stem-diameter growth increment. Tall slender trees achieved high stiffness with high efficiency with respect to wood density, in part by low MFA, and with a higher diameter growth increment but a lower buckling safety factor. However, some tree species of a similar niche differed in whole-tree resistance to wind damage and achieved wood stiffness in different ways. There was no evidence of a growth-safety trade-off in these trees. In forests that regularly experience cyclones, there may be stronger selection for high wood density and/or stiffness in fast-growing trees of the upper canopy, with the potential growth trade-off amortized by access to the upper canopy and by other plant traits. Furthermore, decreasing wood density does not necessarily decrease resistance to wind damage, resistance being influenced by other characteristics including cell-level traits (e.g., MFA) and whole-plant architecture.

  18. 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.

  19. Economic considerations of plutonium utilization in the nuclear power strategy of Finland

    International Nuclear Information System (INIS)

    Silvennoinen, P.; Tusa, E.; Routti, J.T.

    1977-01-01

    Based on the current and predicted share of nuclear power in the national energy supply strategy, an optimal programme is developed for the exploitation of plutonium in both light-water and fast reactor systems. Assuming cost trends beyond the year 2000 for uranium, plutonium, uranium enrichment, fuel fabrication and assessing the availability of plutonium from domestic power plants and from abroad, the nuclear construction programme is optimized economically in view of the estimated development in the investment costs of various plant types. Given the expected nuclear share of the energy procurement this sector is covered by the alternative production schemes, i.e. light-water reactors with and without plutonium recycle, and fast reactors. Defining the objective function in terms of minimized revenue requirement in plant amortization and operation the generated scenarios are screened off and they finally converge to the optimal policy of nuclear power construction up to the year 2000. The established technology is associated with a larger share of the domestic manufacturing and the introduction of a new fuel or reactor type is taken to correspond to a reduced domestic investment share. In the investment costs the domestic fraction is regarded competitive up to a certain marginal excess. Plutonium recycle is seen to be competitive from 1985 or as soon as the required amount of fuel has been reprocessed. The domestic accumulation of plutonium will be able to support the introduction of the LMFBR in 1997. Owing to the uncertainties prevailing in the forecasts, sensitivity studies are performed as functions of the major economic parameters and their temporal development. (author)

  20. EDF group - Reference Document 2006

    International Nuclear Information System (INIS)

    2007-01-01

    The EDF Group is an integrated energy supplier operating in a wide range of electricity-related businesses: generation, transmission, distribution, sale and trading of energy. It is the main operator in the French electricity market and holds strong positions in the other three principal European markets (Germany, the United Kingdom, Italy) making it one of the leading electricity groups in Europe, and a recognized actor in the gas market. With an installed capacity of 123.7 GW in Europe (128.2 GW worldwide) it holds, among the major European energy specialists, the largest production fleet and the one emitting the least CO 2 , owing to the share of nuclear technology and hydropower in its generation mix. The EDF group supplies electricity, gas and associated services to more than 37.8 million customers throughout the world and in Europe (more than 28 million of whom are in France). The EDF Group has built a business model balanced between France and the international markets, and between deregulated and regulated operations. In 2006, the Group recorded consolidated sales of euros 58,932 million, net income (Group share) of euros 5,605 million, and it achieved earnings before interest, taxes, depreciation and amortization of euros 13,930 million. From July 1, 2007, the EDF group will carry out its trading activities in a European energy market fully open to competition. This document is EDF Group's Reference Document for the year 2006. It contains information about: the Group activities, risk factors, Business overview, Organizational structure, Property, plants and equipment, Operating and financial review, Capital resources and cash flows, Research and Development, Patents and Licenses, Trend information, Financial forecasts or estimates, Administrative, management and supervisory bodies and senior management, Remuneration and benefits, Board practices, Employees/Human resources, Major shareholders, Related party transactions, Financial information

  1. 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.

  2. Insurance switching and mismatch between the costs and benefits of new technologies.

    Science.gov (United States)

    Cutler, David; Ciarametaro, Michael; Long, Genia; Kirson, Noam; Dubois, Robert

    2017-12-01

    Many therapies have immediate costs but delayed benefits. Recent and anticipated transformative therapies may exacerbate these challenges. This study explored whether disconnects between short-term budget impacts and long-term costs and benefits, and among impacts on initial payers, downstream payers, and society, are expected for a range of such therapies and whether they are likely consistent or variable, with implications for potential policy responses. Modeling. We modeled the impacts of 5 hypothetical therapies affecting different patient types: curative gene therapy for a childhood disorder, highly effective hepatitis C virus therapy, disease-modifying Alzheimer disease therapy, and cardiovascular disease therapy for both rare genetic and higher-risk prior cardiovascular event populations. We constructed disease-specific models, modifying best-available Markov analysis estimates for standard-of-care state transition rates, utilities, and costs. We disaggregated total healthcare impacts into impacts on initial versus downstream payers, dividing payers into 3 types: commercial insurers, Medicaid, and Medicare. Although we found gaps between the impacts on initial and downstream payers in all examples, some substantial, the magnitude and reasons vary. As scientific advances generate transformative therapies with substantial structural disconnects between "who pays" and "who benefits," creative approaches may be needed by manufacturers, payers, and others to ensure appropriate access to cost-effective therapies, adequate economic incentives for future development, and sustainable payer economics. Mechanisms may amortize high up-front costs over time, provide for transfers among payers, or a combination. Our research suggests that approaches should be tailored to specific disease and therapy characteristics to be effective.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2011-07-31

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

  4. 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. © 2014 John Wiley & Sons Ltd.

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

    Science.gov (United States)

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

    2016-11-22

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

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

    International Nuclear Information System (INIS)

    Arranza, L.; Albornoz, C. de

    1996-01-01

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

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

    International Nuclear Information System (INIS)

    Saikku, Laura; Soimakallio, Sampo; Pingoud, Kim

    2012-01-01

    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: ► CO 2 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.

  8. Efficient Server-Aided 2PC for Mobile Phones

    Directory of Open Access Journals (Sweden)

    Mohassel Payman

    2016-04-01

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

  9. 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

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

    International Nuclear Information System (INIS)

    2006-01-01

    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. LMSS SERVICES FINANCIAL REPORT PROGRAM

    Science.gov (United States)

    Chamberlain, R. G.

    1994-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2014-01-01

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

  13. Economic considerations of plutonium utilization in the nuclear power strategy of Finland

    International Nuclear Information System (INIS)

    Silvennoinen, P.; Tusa, E.; Routti, J.T.

    1977-01-01

    Based on the current and prospected share of nuclear power in the national energy supply strategy an optimal programme is developed for exploitation of plutonium in both light water and fast reactor systems. Assuming cost trends until and beyond the year 2000 for uranium, plutonium, uranium enrichment, fuel fabricaton and assessing the availability of plutonium from the domestic power plants and from abroad the nuclear construction programme is optimized economically in view of the estimated development in the investment costs of various plant types. Given the expected nuclear share of the energy procurement this sector is covered by the alternative production schemes, i.e. light water reactors with and without plutonium recycle and fast reactors. The plant sizes are allowed to be either 500 MWe or 1000 MWe. The installation dates are fixed manually with a minor flexibility of time but with all the three degrees of freedom in the plant types. Defining the objective function in terms of minimized revenue requirement in plant amortization and operation the generated scenarios are screened off and they finally converge to the optimal policy of nuclear power construction up to the year 2000. Special attention is placed on the constraints which eliminate excessive proliferation of reactor types. This is mainly implemented by the criterion of increasing the domestic share in the investments. The established technology is associated with a larger share of the Finnish manufacturing and the introduction of new fuel or reactor type is taken to correspond to a reduced domestic investment share. The results yield the time schedule and installed capacity of the three different production means. Due to the uncertainties prevailing in the forecasts sensitivity studies are performed as functions of the major economic parameters and their temporal development

  14. Challenges with the public policy of measuring assets to set tariffs in the electricity sector: should someone benefit and someone be sacrificed?

    Directory of Open Access Journals (Sweden)

    Maria Elisabeth Moreira Carvalho Andrade

    2017-07-01

    Full Text Available ABSTRACT This paper contributes by encouraging discussions about the public policy of setting tariffs for public services based on the value of the investment made by the providers of these services. The purpose of this study was, in an unprecedented way and by combining theories of equity valuation and finance, to identify the asset valuation method that can lead to a fair value and balance between an affordable price for the consumer and an adequate return on investment for the concessionaires. The value assigned to these assets affects the tariff in two ways: (i via depreciation/amortization, which affects the cost of service; (ii via the return on investment, which is the portion that corresponds to the investor’s profit. We analyzed the Brazilian electricity sector, in which the rates set by the Brazilian Electricity Regulatory Agency (ANEEL currently use the new replacement value (NRV approach. We carried out empirical tests using data available on the ANEEL website from the second cycle periodic tariff review and information obtained in financial statements from 1995 onwards. The analysis included the NVR and restated historical cost (RHC methods, the latter being updated by the extended consumer price index (IPCA. After the descriptive and statistical analyses, we used the test of means to verify the differences between the variables in terms of NRV vs. RHC. The first conclusion was the absence of a significant difference between the NRV and RHC methods; that is, on average, the replacement price showed no significant difference to what would be the pure and simple restatement of assets. But this was found to hide something relevant, the fact that this average is derived from two main groups: that of the consumers who are paying more for energy services than they should, which constitutes a visible benefit to investors and loss for these consumers, and that of the consumers who are paying less than they should, which benefits them but

  15. Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2010-01-01

    Full Text Available There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true value. This procedure dis­fi­gu­res financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

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

    International Nuclear Information System (INIS)

    Bright, R.N.; Leigh, R.W.; Mubayi, V.

    1997-01-01

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

  17. PLANNING OF IMPLANTO‐PROSTHETIC STRUCTURES IN TOTAL EDENTATION ACCORDING TO BIOMECHANICAL CRITERIA

    Directory of Open Access Journals (Sweden)

    N. VASILE

    2013-07-01

    Full Text Available Scope of the study: Analysis of the biomechanical aspects of the implanto‐prosthetic structures for planning the treatment in cases of total edentation.Materials and method: The study was performed in the Clinics of Prosthetics and Oral Implantology, Military Emergency Hospital of Sibiu, on a group of mandibularly totally edentated patients. Planning of the implanto‐pros‐ thetic treatment had in view the peculiarities of total man‐ dibular edentation and observance of the biomechanical principles. Selection of the type of occlusion restoration considered the presence of parafunctions and the nature of the antagonistic arch. Special attention was paid to the direction and intensity of the forces acting in the region of the future prosthetic work. When bruxism was manifested, its preimplantary removal was compulsory.Results and discussion: In fixed prosthetic restaurati‐ ons applied on implants, distribuition of forces obviously depend on the quality of osteo‐acceptance, as well, and also on the elasticity degree of the prosthetic work. In the case of mobilized prosthetic restorations supported on implants, rigidization of implants from the anterior region of the mandible may be obtained by means of a bar. In decreasing order of their elasticity, the materials employed are: acrylate, composites, noble and seminoble alloys, other metals, ceramics. Ceramics confers maximum stability to implants, yet without redeeming the forces. For amortizing the forces and for a progressive charging of the implants, it is recommended that the first (temporary prosthetic restorations should be made of either acrylate or compo‐ sites.Conclusions. Observance of the occlusological princi‐ ples in cases of occlusal reconstruction represents the determining element which assures the osteo‐acceptance of implants and the integrity of prosthetic restaurations.

  18. 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

  19. Equipartition of entropy production

    International Nuclear Information System (INIS)

    Tondeur, D.

    1990-01-01

    This paper deals with the optimal design or operation of heat and mass transfer processes and develops the following conjecture: for a given duty, the best configuration of the process is that in which the entropy production rate is most uniformly distributed. This principle is first analyzed in detail on the simple example of tubular heat exchangers, and within the framework of linear irreversible thermodynamics. A main result is established, which states that the total entropy production is minimal when the local production is uniformly distributed (equipartition). Corollaries then result, which relate the entropy production and the variance of its distribution to economic factors such as the duty, the exchange area, the fluid flow-rates, and the temperature changes. The equipartition principle is then extended to multiple independent variables (time and space), multicomponent transfer, and non-linear but concave flux vs force relationship. Chemical Engineering examples are discussed, where the equipartition property has been applied implicitly or explicitly: design of distillation plates, cyclic distillation, optimal state of feed, and flow-sheets in chromatographic separations. Finally, a generalization of the equipartition principle is proposed, for systems with a distributed design variable (such as the size of the various elements of a system). The optimal distribution of investment is such that the investment in each element (properly amortized) is equal to the cost of irreversible energy degradation in this element. This is equivalent to saying that the ratio of these two quantities is uniformly distributed over the system, and reduces to equipartition of entropy production when the cost factors are constant over the whole system

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

    International Nuclear Information System (INIS)

    Barbosa, C.A.

    1980-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Jimenez, Edward S. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Orr, Laurel J. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Thompson, Kyle R. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    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.

  2. Comparative financial analysis of electricity utilities in West Africa

    International Nuclear Information System (INIS)

    Fritsch, Remi

    2011-01-01

    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.

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

    International Nuclear Information System (INIS)

    Durmaz, A; Yilmazoglu, M. Z.; Pasoglu, A.

    2007-01-01

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

  4. Does introduction of a Patient Data Management System (PDMS) improve the financial situation of an intensive care unit?

    Science.gov (United States)

    Castellanos, Ixchel; Schüttler, Jürgen; Prokosch, Hans-Ulrich; Bürkle, Thomas

    2013-09-16

    Patient Data Management Systems (PDMS) support clinical documentation at the bedside and have demonstrated effects on completeness of patient charting and the time spent on documentation. These systems are costly and raise the question if such a major investment pays off. We tried to answer the following questions: How do costs and revenues of an intensive care unit develop before and after introduction of a PDMS? Can higher revenues be obtained with improved PDMS documentation? Can we present cost savings attributable to the PDMS? Retrospective analysis of cost and reimbursement data of a 25 bed Intensive Care Unit at a German University Hospital, three years before (2004-2006) and three years after (2007-2009) PDMS implementation. Costs and revenues increased continuously over the years. The profit of the investigated ICU was fluctuating over the years and seemingly depending on other factors as well. We found a small increase in profit in the year after the introduction of the PDMS, but not in the following years. Profit per case peaked at 1039 € in 2007, but dropped subsequently to 639 € per case. We found no clear evidence for cost savings after the PDMS introduction. Our cautious calculation did not consider additional labour costs for IT staff needed for system maintenance. The introduction of a PDMS has probably minimal or no effect on reimbursement. In our case the observed increase in profit was too small to amortize the total investment for PDMS implementation.This may add some counterweight to the literature, where expectations for tools such as the PDMS can be quite unreasonable.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-11-01

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

  6. 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

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

    Science.gov (United States)

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

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

  8. 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

  9. 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

  10. Enabling the First Interstellar Missions

    Science.gov (United States)

    Lubin, P.

    2017-12-01

    All propulsion systems that leave the Earth are based on chemical reactions. Chemical reactions, at best, have an efficiency compared to rest mass of 10-10 (or about 1eV per bond). All the mass in the universe converted to chemical reactions would not propel even a single proton to relativistic speeds. While chemistry will get us to Mars it will not allow interstellar capability in any reasonable mission time. Barring new physics we are left with few realistic solutions. None of our current propulsion systems, including nuclear, are capable of the relativistic speeds needed for exploring the many nearby stellar systems and exo-planets. However recent advances in photonics and directed energy systems now allow us to realize what was only a decade ago, simply science fiction, namely the ability to seriously conceive of and plan for relativistic flight. From fully-functional gram-level wafer-scale spacecraft capable of speeds greater than c/4 that could reach the nearest star in 20 years to spacecraft for large missions capable of supporting human life with masses more than 105 kg (100 tons) for rapid interplanetary transit that could reach speeds of greater than 1000 km/s can be realized. With this technology spacecraft can be propelled to speeds currently unimaginable. Photonics, like electronics, and unlike chemical propulsion is an exponential technology with a current double time of about 20 months. This is the key. The cost of such a system is amortized over the essentially unlimited number of launches. In addition, the same photon driver can be used for many other purposes including beamed energy to power high Isp ion engines, remote asteroid composition analysis and planetary defense. This would be a profound change in human capability with enormous implications. Known as Starlight we are now in a NASA Phase II study. The FY 2017 congressional appropriations request directs NASA to study the feasibility of an interstellar mission to coincide with the 100th

  11. Has the robot caught up? National trends in utilization, perioperative outcomes, and cost for open, laparoscopic, and robotic pediatric pyeloplasty in the United States from 2003 to 2015.

    Science.gov (United States)

    Varda, Briony K; Wang, Ye; Chung, Benjamin I; Lee, Richard S; Kurtz, Michael P; Nelson, Caleb P; Chang, Steven L

    2018-02-22

    Since 2010, there have been few new data comparing perioperative outcomes and cost between open (OP) and robotic pyeloplasty (RP). In a post-adoption era, the value of RP may be converging with that of OP. To 1) characterize national trends in pyeloplasty utilization through 2015, 2) compare adjusted outcomes and median costs between OP and RP, and 3) determine the primary cost drivers for each procedure. We performed a retrospective cohort study using the Premier database, which provides a nationally representative sample of U.S. hospitalizations between 2003 and 2015. ICD9 codes and itemized billing were used to abstract our cohorts. Trends in utilization and cost were calculated and then stratified by age. We used propensity scores to weight our cohorts and then applied regression models to measure differences in the probability of prolonged operative time (pOT), prolonged length of stay (pLOS), complications, and cost. During the study period 11,899 pyeloplasties were performed: 75% open, 10% laparoscopic, and 15% robotic. The total number of pyeloplasty cases decreased by 7% annually; OP decreased by a rate of 10% while RP grew by 29% annually. In 2015, RP accounted for 40% of cases. The largest growth in RPs was among children and adolescents. The average annual rate of change in cost for RP and OP was near stagnant: -0.5% for open and -0.2% for robotic. The summary table provides results from our regression analyses. RP conferred an increased likelihood of pOT, but a reduced likelihood of pLOS. The odds of complications were equivalent. RP was associated with a significantly higher median cost, but the absolute difference per case was $1060. Despite advantages in room and board costs for RP, we found that the cost of equipment and OR time continue to make it more expensive. Although the absolute difference may be nominal, we likely underestimate the true cost because we did not capture amortization, hidden or down-stream costs. In addition, we did not

  12. Phytoremediation of spoil coal dumps in Western Donbass (Ukraine)

    Science.gov (United States)

    Klimkina, Iryna; Kharytonov, Mykola; Wiche, Oliver; Heilmeier, Hermann

    2017-04-01

    At the moment, in Ukraine about 150 thousand hectares of fertile land are occupied by spoil dumps. Moreover, this figure increases every year. According to the technology used about 1500 m3 of adjacent stratum is dumped at the surface per every 1000 tons of coal mined. Apart from land amortization, waste dumps drastically change the natural landscape and pollute air, soil and water sources as the result of water and wind erosion, as well as self-ignition processes. A serious concern exists with respect to the Western Donbass coal mining region in Ukraine, where the coal extraction is made by the subsurface way and solid wastes are represented by both spoil dumps and wastes after coal processing. Sulphides, mostly pyrite (up to 4% of waste material), are widely distributed in the waste heaps freshly removed due to coal mining in Western Donbass.The oxidation of pyrite with the presence of oxygen and water is accompanied by a sharp drop in the pH from the surface layer to the spoil dumps(from 5.2-6.2 to 3.9-4.2 in soil substrates with chernozen and from 8.3-8.4 to 6.7-7.2 in soil substrates with red-brown clay, stabilizing in dump material in both cases at 2.9-3.2). Low pH generates the transformation of a number of toxic metals and other elementspresent in waste rock (e.g. Fe, Al, Mn, Zn, Mo, Co, As, Cd, Bi, Pb, U) into mobile forms. To stabilize and reduce metal mobility the most resistant plants that occur naturally in specified ecosystems can be used. On coal spoil dumpsin Western Donbas the dominant species are Bromopsis inermis, subdominant Artemisia austriaca; widespread are also Festucas pp., Lathyrus tuberosus, Inula sp., Calamagrostis epigeios, Lotus ucrainicus, and Vicias pp. Identification of plants tolerant to target metals is a key issue in phytotechnology for soil restoration. It is hypothesized that naturally occurring plants growing on coal spoil dumps can be candidates for phytostabilization, phytoextraction (phytoaccumulation) and phytomining

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

    Science.gov (United States)

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

    2013-02-01

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

  14. An example of application of stochastic model to forecasting karst springs discharge

    Science.gov (United States)

    Ristic Vakanjac, V.; Stevanovic, Z.; Milanovic, S.; Vasic, Lj.

    2012-04-01

    The groundwater resources in karst are one of the most significant sources of drinking water supply worldwide. The importance of karst is reflected in the ability of karst massifs to accumulate a certain quantity of water and subsequently release it through karst springs. Therefore, well developed karst could amortize the effects of huge and intensive rainfalls, i.e. these regions could largely reduce the impact of floods and preserve stored water for certain period of time. The extensive use of karst groundwater in water supply systems throughout many countries in SE Europe is due to the wide distribution of karstic areas, the abundant reserves, and its excellent quality. However, because of an unstable flow regime when only natural springflow is tapped, numerous problems arise during the recession period (summer-autumn). A mathematical model that simulates daily discharges of karst springs in the multiannual period was developed at the Department of Hydrogeology of the Faculty of Mining & Geology, Serbia. This model contains several independent levels. Each level performs a specific function, different by their mathematical structure and period of time discretization, with the same final goal to define daily discharge over a certain period. The model was conceived at 5 levels (modules) of different computing functions and purposes (Ristić, 2007): •level 1. - completing the series of available mean monthly discharge by MNC model •level 2. - determining the duration of an appropriate period for evaluation of elements of multiannual water balance of the karst aquifer - INTKR •level 3. - water budget of the karst aquifer - BILANS •level 4. - identifying parameters of transformation functions module - TRANSFUNK •level 5. - simulation of daily discharges for a multi annual period - SIMIST The model is applied on the Mlava Spring, at the northern margin of Beljanica Mt. which is the largest spring of Carpathian Arch in Eastern Serbia. The coefficient of

  15. Cost Savings of Nuclear Power with Total Fuel Reprocessing

    International Nuclear Information System (INIS)

    Solbrig, Charles W.; Benedict, Robert W.

    2006-01-01

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

  16. 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.

  17. UM ESTUDO COMPARATIVO DO EBITDA E DO FLUXO DE CAIXA OPERACIONAL EM EMPRESAS BRASILEIRAS DO SETOR DE TELECOMUNICAÇÕES

    Directory of Open Access Journals (Sweden)

    Angélica Tavares Moreira

    2014-12-01

    Full Text Available Este estudo tem por objetivo avaliar se existe diferença significativa entre o EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization e o Fluxo de Caixa Operacional das empresas do setor de telecomunicações no período de 2010 a 2011. Para isso, foi realizado um estudo descritivo, com abordagem quantitativa, utilizando-se os procedimentos técnicos de pesquisa documental e bibliográfica. Foram utilizadas como escopo deste trabalho cinco empresas de telecomunicações listadas na BM&FBOVESPA (Americel, CTBC, Embratel, Telefônica e Tim que publicaram o EBITDA em suas demonstrações financeiras, no período analisado. A análise recorreu tanto à interação de todos os dados entre os anos 2010 e 2011, quanto à interação entre os trimestres dos mesmos. Para verificar a ocorrência de diferenças significativas utilizou-se a análise de variância em blocos casualizados e, como os trimestres correspondem a uma fonte de variação no tempo, optou-se por analisar os dados no esquema de parcela subdivida no tempo.Verificou-se, primeiramente, a distribuição normal dos dados, conforme pressuposição do modelo. Assim, aplicou-se a análise de variância e, por fim, para comparação das médias, com o intuito de verificar se existem diferenças significativas entre o EBITDA e o FCO, utilizou-se o teste de Scott-Knott. Os resultados constataram que, nas empresas analisadas, no que se refere à análise de todos os dados entre os anos de 2010 e 2011 e o primeiro e segundo trimestres na análise dos trimestres, houve diferenças significativas entre os dois indicadores. Porém, no terceiro e quarto trimestres os resultados demonstraram que não houve diferença significativa entre o EBITDA e o FCO. 

  18. Avaliação da produtividade de ativos: estudo de caso em fábrica de produtos descartáveis = Asset productivity assessment: a case study in a disposable product factory

    Directory of Open Access Journals (Sweden)

    Rodney Wernke

    2017-04-01

    Full Text Available O artigo relata estudo de caso que objetivou mensurar o desempenho da empresa pesquisada por intermédio de quatro indicadores contábeis. Pretendeu-se responder questão relacionada à tendência da evolução desses indicadores no contexto da empresa pesquisada durante o segundo semestre de 2014. Para tanto, inicialmente são evidenciados os conceitos inerentes aos parâmetros de análise mencionados. Em seguida são abordados os aspectos metodológicos do estudo de caso (descritivo e qualitativo, são descritas as etapas percorridas para calcular os indicadores citados e apresentados e comentados os resultados apurados. Concluiu-se que a tendência verificada foi inadequada quanto à produtividade dos ativos, pois os valores obtidos indicaram baixa produtividade dos ativos utilizados. Além disso, apurou-se trajetória evolutiva divergente dos parâmetros mensurados, indicando cenários conflitantes. Finalizando o texto foram ressaltadas algumas limitações e mencionadas as conclusões do estudo efetuado. This article reports a case study on the comparative measurement of factory assets’ productivity of a disposable plastic products’ factory within four indicators: ROI (Return on Investments, ROA (Return on Assets, EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization and EVA (Economic Value Added. It was intended to answer a question related to the evolution trend of these indicators in the context of the company researched during the second half of 2014. Thus, the inherent concepts to the mentioned analysis parameters are initially disclosed. After that, the methodological aspects of the case study (descriptive and qualitative are discussed. Then, the steps taken to calculate the above indicators are described. Finally, the results obtained are presented and discussed. It was concluded that the trend was inadequate on the productivity of assets, because the values obtained indicate low productivity of the used assets

  19. EDF group - Reference Document, Annual Financial Report 2011

    International Nuclear Information System (INIS)

    2012-01-01

    The EDF group is an integrated energy company with a presence in a wide range of electricity-related businesses: nuclear, renewable and fossil-fuel fired energy production, transmission, distribution, marketing as well as energy management and efficiency services, along with energy trading. It is France's leading electricity operator and has a strong position in Europe (United Kingdom, Italy, countries in Central and Eastern Europe), making it one of the world's leading electrical providers as well as a recognized player in the gas industry. With a worldwide net installed capacity of 134.6 GWe as of 31 December 2011 (124.2 GWe in Europe) and global energy generation of 628.2 TWh, the Group has one of the largest generating capacities of all the major worldwide energy corporations with the lowest level of CO 2 emissions per KWh generated due to the proportion of nuclear, hydroelectric power and other renewable energies in its generation mix. The EDF group supplies electricity, gas and associated services to more than 37.7 million customer accounts worldwide (including nearly 27.9 million in France). The Group's businesses reflect its adoption of a model aimed at finding the best balance between French and international activities, competitive and regulated operations and based on an upstream-downstream integration. In 2011, the Group's consolidated sales revenues was 65.3 billion Euros, earnings before interest, tax, depreciation and amortization came to 14.8 billion Euros, and net income excluding non-recurring items stood at 3.5 billion Euros. This document is EDF Group's Reference Document and Annual Financial Report for the year 2012. It contains information about: the Group activities, risk factors, Investments, Business, Strategy, Organisational charts, Property, plant and equipment, Operating and financial review, Cash flows and capital, Research and development, patents and licenses, Information on trends, Financial outlook

  20. Contrasting responses in the growth and energy utilization properties of sympatric Populus and Salix to different altitudes: implications for sexual dimorphism in Salicaceae.

    Science.gov (United States)

    Lei, Yanbao; Chen, Ke; Jiang, Hao; Yu, Lei; Duan, Baoli

    2017-01-01

    An interesting ecological and evolutionary puzzle arises from the observations of male-biased sex ratios in genus Populus, whereas in the taxonomically related Salix, females are generally more dominant. In the present study, we combined results from a field investigation into the sex ratios of the Salicaceous species along an altitudinal gradient on Gongga Mountain, and a pot experiment by monitoring growth and energy utilization properties to elucidate the mechanisms governing sexual dimorphism. At middle altitudes 2000 and 2300 m, the sex ratios were consistent with a 1:1 equilibrium in sympatric Populus purdomii and Salix magnifica. However, at the lower and higher ends of the altitudinal gradient, skewed sex ratios were observed. For example, the male:female ratios were 1.33 and 2.36 in P. purdomii at 1700 and 2600 m respectively; for S. magnifica the ratio was 0.62 at 2600 m. At 2300 m, the pot-grown seedlings of both species exhibited the highest biomass accumulation and total leaf area, simultaneously with the balanced sex ratios in the field. At 3300 m, the specific leaf area in male P. purdomii was 23.9% higher than that of females, which may be the morphological cause for the observed 19.3% higher nitrogen allocation to Rubisco, and 20.6% lower allocation to cell walls. As such, male P. purdomii showed a 32.9% higher foliar photosynthetic capacity, concomitant with a 12.0% lower construction cost. These properties resulted in higher photosynthetic nitrogen- and energy-use efficiencies, and shorter payback time (24.4 vs 40.1 days), the time span that a leaf must photosynthesize to amortize the carbon investment. Our results thus suggested that male P. purdomii evolved a quicker energy-return strategy. Consequently, these superior energy gain-cost related traits and the higher total leaf area contributed to the higher growth rate and tolerance in stress-prone environments, which might, in part, shed new light on the male-biased sex ratios in

  1. License renewal in the United States

    International Nuclear Information System (INIS)

    Brons, Jack

    2002-01-01

    license renewal applications, and virtually every reactor in the United States is now expected to apply. License renewal is economically beneficial since the plants are fully amortized and operating and maintenance costs of an efficiently-operating plant is low. Continued operation of nuclear plants, by far the largest source of emission-free electricity generation in the U.S., will also bring environmental benefits. Nuclear plant operations avoided emissions of nearly 175 million metric tons of carbon dioxide in 2000, in addition to millions of tons of sulfur dioxide and nitrogen oxide. NEI continues to work with the NRC on generic principles and streamlining regulations, with the aim of further reducing both the time and the cost of license renewal. (author)

  2. 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

  3. Cardiac-CT and Cardiac-MR examinations cost analysis, based on data of four Italian Centers.

    Science.gov (United States)

    Centonze, Maurizio; Lorenzin, Giuseppe; Francesconi, Andrea; Cademartiri, Filippo; Casagranda, Giulia; Fusaro, Michele; Ligabue, Guido; Zanetti, Giovanna; Spanti, Demetrio; De Cobelli, Francesco

    2016-01-01

    To establish the appropriate number of Cardiac-CT and Cardio-MR examinations, to determine an economically justified and sustainable investment in these two technologies, for an exclusive cardiologic use. From July 2013 to July 2014, through a survey in four different Italian Departments of Radiology, data on the costs of Cardiac-CT and Cardiac-MR examinations were collected. For the evaluation of the costs of examinations, it was used an analytical accounting system, considering only the direct costs (consumables, health personnel work time, equipment amortization/maintenance) and other costs (utilities, services, etc.). Indirect costs (general costs) were not assessed. It was made a simulation, assuming an exclusive use of the CT and MR equipments for Cardiac-CT and Cardiac-MR examinations, calculating the annual number necessary to arrive at the Break Even Point (BEP: the point at which cost or expenses and revenue are equal). On the basis of the CT costs, in order to reach the BEP, performing only Cardiac-CT examinations, an average of 2641-2752 examinations/year is needed. The annual time commitment of the Medical Professional to ensure the number of examinations to reach the BEP is 2625-2750 h/year, equivalent to two Medical Doctors in a Cardiology Department. The recent Cardiac-CT Italian Registry, in the period January-June 2011, reports a number of examinations of 3455 patients in 47 different Centers, distributed throughout the whole national territory. With regard to MR, in order to reach the BEP, performing only Cardiac-MR examinations, an average of 2435-3123 examinations/year is needed. The annual time commitment of the Medical Professional to ensure the number of examinations to reach the BEP is 2437-3125 h/year, equivalent to two Medical Doctors in a Cardiology Department. The recent Cardiac-MR Italian Registry reports a number of examinations of 3776 patients in 40 Centers, distributed throughout the whole national territory. This research has

  4. 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

  5. Costing in Radiotherapy. Chapter 18

    International Nuclear Information System (INIS)

    Zubizarreta, E.; Lievens, Y.; Levin, V.C.; Van Der Merwe, D.

    2017-01-01

    represents only part of the total cost involved in running the department over a period of ten years. Training of personnel, salaries, maintenance and amortization can represent three times the initial investment in that period. But even when including all these costs, radiotherapy is a relatively inexpensive treatment modality, which can, as discussed later, be extremely cost effective.

  6. Indoor Residual Spraying Delivery Models to Prevent Malaria: Comparison of Community- and District-Based Approaches in Ethiopia

    Science.gov (United States)

    Johns, Benjamin; Yihdego, Yemane Yeebiyo; Kolyada, Lena; Dengela, Dereje; Chibsa, Sheleme; Dissanayake, Gunawardena; George, Kristen; Taffese, Hiwot Solomon; Lucas, Bradford

    2016-01-01

    ABSTRACT Background: Indoor residual spraying (IRS) for malaria prevention has traditionally been implemented in Ethiopia by the district health office with technical and operational inputs from regional, zonal, and central health offices. The United States President's Malaria Initiative (PMI) in collaboration with the Government of Ethiopia tested the effectiveness and efficiency of integrating IRS into the government-funded community-based rural health services program. Methods: Between 2012 and 2014, PMI conducted a mixed-methods study in 11 districts of Oromia region to compare district-based IRS (DB IRS) and community-based IRS (CB IRS) models. In the DB IRS model, each district included 2 centrally located operational sites where spray teams camped during the IRS campaign and from which they traveled to the villages to conduct spraying. In the CB IRS model, spray team members were hired from the communities in which they operated, thus eliminating the need for transport and camping facilities. The study team evaluated spray coverage, the quality of spraying, compliance with environmental and safety standards, and cost and performance efficiency. Results: The average number of eligible structures found and sprayed in the CB IRS districts increased by 19.6% and 20.3%, respectively, between 2012 (before CB IRS) and 2013 (during CB IRS). Between 2013 and 2014, the numbers increased by about 14%. In contrast, in the DB IRS districts the number of eligible structures found increased by only 8.1% between 2012 and 2013 and by 0.4% between 2013 and 2014. The quality of CB IRS operations was good and comparable to that in the DB IRS model, according to wall bioassay tests. Some compliance issues in the first year of CB IRS implementation were corrected in the second year, bringing compliance up to the level of the DB IRS model. The CB IRS model had, on average, higher amortized costs per district than the DB IRS model but lower unit costs per structure sprayed and per

  7. 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

  8. EDF group - Reference Document 2008. Leading the energy change

    International Nuclear Information System (INIS)

    2009-01-01

    The EDF group is an integrated energy company with a presence in a wide range of electricity-related businesses: generation, transmission, distribution, supply and energy trading. It is France's leading electricity operator and has a strong position in the three other main European markets (Germany, the United Kingdom and Italy), making it one of Europe's leading electrical players as well as a recognized player in the gas industry. With worldwide installed power capacity totaling 127.1 GW (124.8 GW in Europe) and global energy generation of 609.9 TWh, it has the largest generating capacity of all the major European energy corporations with the lowest level of CO 2 emissions due to the significant proportion of nuclear and hydroelectric power in its generation mix. The EDF group supplies gas, electricity, and associated services to more than 38 million customer accounts worldwide (including approximately 28 million in France). The EDF group's businesses reflect its adoption of a model aimed at finding the best balance between French and international activities, and between competitive and regulated operations. In 2008, the Group's consolidated revenues were euros 64.3 billion, the net income (Group share) was euros 3.4 billion, and earnings before interest, tax, depreciation and amortization was euros 14.2 billion. Since July 1, 2007, the EDF group conducts its business in a European market that is completely open to competition. Since January 1, 2008, ERDF, a wholly owned subsidiary of EDF, has assumed responsibility for all distribution in France, while RTE-EDF Transport is responsible for all transmission activities. This document is EDF Group's Reference Document for the year 2008. It contains information about: the Group activities, risk factors, Business overview, Organizational structure, Property plant and equipment, Operating and financial review, Capital resources and cash flows, Research and development, patents and licenses

  9. EDF group - Reference Document 2009

    International Nuclear Information System (INIS)

    2010-01-01

    The EDF group is an integrated energy company with a presence in a wide range of electricity-related businesses: generation, transmission, distribution, supply and energy trading. It is France's leading electricity operator and has a strong position in the three other main European markets (Germany, the United Kingdom and Italy), making it one of Europe's leading electrical players as well as a recognized player in the gas industry. With worldwide installed power capacity totaling 136.3 GW as of December 31, 2009 (134.0 GW in Europe) and global energy generation of 618.5 TWh, it has the largest generating capacity of all the major European energy corporations with the lowest level of CO 2 emissions due to the significant proportion of nuclear and hydroelectric power in its generation mix. The EDF group supplies gas, electricity, and associated services to more than 37.9 million customer accounts worldwide (including approximately 27.7 million in France). The EDF group's businesses reflect its adoption of a model aimed at finding the best balance between French and international activities, competitive and regulated operations and based on an upstream-downstream integration. In 2009, the Group's consolidated revenues were euros 66.3 billion, the net income (Group share) was euros 3.9 billion, and earnings before interest, tax, depreciation and amortization was euros 17.5 billion. This document is EDF Group's Reference Document and Annual Financial Report for the year 2009. It contains information about: the Group activities, risk factors, Business, Organizational structure, Property plant and equipment, Operating and financial review, Capital resources and cash flows, Research and Development, Patents and Licenses, Information on trends, Financial outlook, Administrative, management, and supervisory bodies and senior management, Compensation and benefits, Functioning of the administration and management bodies, Employees/Human resources

  10. 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.

  11. 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

  12. Activities of Gaz de France Group

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    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

  13. Using the D-Wave 2X Quantum Computer to Explore the Formation of Global Terrorist Networks

    Energy Technology Data Exchange (ETDEWEB)

    Ambrosiano, John Joseph [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Roberts, Randy Mark [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Sims, Benjamin Hayden [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-05-15

    simulate a collection of nodes with the required connectivity. This limits the size of a fully connected network in the D-Wave to about 50 simulated nodes, using all of the approximately 1150 qubits in the machine. In order to keep within this limitation, while exploring a problem of potential social relevance, we constructed time series of historical network snapshots from Stanford’s Mapping Militants Project, where nodes represent militant organizations, and edges represent either alliances or rivalries between organizations. We constructed two series from different theaters – Iraq and Syria – spanning timelines from about 2000 to 2016, each with networks whose maximum size was in the 20-30 node range. Computationally, our experience suggests D-Wave technology is promising, providing fast, nearly constant scaling of computational effort in the main part of the calculation that relies on the quantum annealing cycle. However, the cost of embedding an arbitrary network of interest in the D-Wave native topology scales poorly. If the embedding cost can be amortized relative to the annealing cycle, it may be possible to gain a substantial advantage over classical computing methods, provided a large enough network can be accommodated by partitioning into subnetworks or some similar strategy. In terms of our application to networks of militant organizations, we found a rise in network imbalance in the Syrian theater that appears to correspond roughly with the entrance of the Islamic State into a milieu already populated with other groups, a phenomenon we plan to explore in more detail. In these very preliminary results, we also noticed that during at least one period where both the size and imbalance of the network increased substantially, the imbalance per edge seemed to remain fairly steady. This may suggest some adaptive behavior among the participating factions, which may also warrant further exploration.

  14. Facilitating NASA Earth Science Data Processing Using Nebula Cloud Computing

    Science.gov (United States)

    Chen, A.; Pham, L.; Kempler, S.; Theobald, M.; Esfandiari, A.; Campino, J.; Vollmer, B.; Lynnes, C.

    2011-12-01

    better performance than the local machine. Much of the difference was due to newer equipment in the Nebula than the legacy computer, which is suggestive of a potential economic advantage beyond elastic power, i.e., access to up-to-date hardware vs. legacy hardware that must be maintained past its prime to amortize the cost. In addition to a trade study of advantages and challenges of porting complex processing to the cloud, a tutorial was developed to enable further progress in utilizing the Nebula for Earth Science applications and understanding better the potential for Cloud Computing in further data- and computing-intensive Earth Science research. In particular, highly bursty computing such as that experienced in the user-demand-driven Giovanni system may become more tractable in a Cloud environment. Our future work will continue to focus on migrating more GES DISC's applications/instances, e.g. Giovanni instances, to the Nebula platform and making matured migrated applications to be in operation on the Nebula.

  15. A importância do planejamento estratégico associado à utilização de ferramentas de controle para maximização da lucratividade em confinamento de gado de corte = Importance of strategic planning associated with the use of control tools for maximizing profitability in beef cattle feedlot

    Directory of Open Access Journals (Sweden)

    Stefan Braren Damato

    2015-04-01

    information of production and financial results in the year 2012 were obtained. Actual and simulated scenarios were compared to apply EBITDA (earnings before interest, taxes, depreciation and amortization. A brief explanation of factors that directly influenced the calculations was also presented. Studies show that the use of a strategic plan can contribute positively to profitability by showing the best time to confine, animals’ profile, and ideal period to keep animals in the fattening system. Due to business confidentiality, the source of the data was not allowed to be disclosed.

  16. 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.

  17. 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

  18. 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

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

    International Nuclear Information System (INIS)

    Nisan, S.; Blank, J.E.; Tusel, G.F.

    2007-01-01

    Freshwater scarcity on a worldwide level is now a burning problem, widely discussed in media inter-views and in major newspapers. In this context, the majority of the media are underlining the importance of seawater desalination as an attractive and logical alternative source to fight the freshwater scarcity. Unfortunately the majority of all these discussions are providing a totally wrong picture of the real cost of freshwater production from seawater. Figures for desalted water costs from below 0.25 Euro/m 3 to over 0.6 Euro/m 3 for large-scale realisation are frequently quoted. In some media, however, the costs given for desalted water production are too prohibitive for large-scale applications. Many so-called experts are enhancing the confusion with incorrect or in incomplete statements. Even simple considerations, such as water cost ex desalination plant vs. water cost at consumer tap, are neglected. Yet another neglected point is that freshwater of any kind is either highly subsidized or overpriced to finance costs which are not water-related costs. Even in the EU Commission the real cost of seawater desalination is sometimes incorrectly perceived. In principle, the calculation of specific freshwater cost is simple and based on a few clear parameters such as investment cost for a given desalting capacity, energy cost, cost for distribution, amortization period and concept, financing cost, inflation rate, operation and maintenance cost and, last but not least, plant availability and lifetime. A typical example to illustrate the reigning confusion is the primary energy cost. Today, the barrel of crude oil costs in the world market approximately 70 US dollars or more. However, many tenders or BOT projects compare the water and energy cost on a 5 US dollars/barrel level. With this energy cost level and other unrealistic conditions even old-fashioned, low-GOR MSF plant can produce freshwater for a nominal cost of 0.60 Euro/m 3 . With today's world-market prices

  20. Economic evaluation comparing intraoperative cone beam CT-based navigation and conventional fluoroscopy for the placement of spinal pedicle screws: a patient-level data cost-effectiveness analysis.

    Science.gov (United States)

    Dea, Nicolas; Fisher, Charles G; Batke, Juliet; Strelzow, Jason; Mendelsohn, Daniel; Paquette, Scott J; Kwon, Brian K; Boyd, Michael D; Dvorak, Marcel F S; Street, John T

    2016-01-01

    Pedicle screws are routinely used in contemporary spinal surgery. Screw misplacement may be asymptomatic but is also correlated with potential adverse events. Computer-assisted surgery (CAS) has been associated with improved screw placement accuracy rates. However, this technology has substantial acquisition and maintenance costs. Despite its increasing usage, no rigorous full economic evaluation comparing this technology to current standard of care has been reported. Medical costs are exploding in an unsustainable way. Health economic theory requires that medical equipment costs be compared with expected benefits. To answer this question for computer-assisted spinal surgery, we present an economic evaluation looking specifically at symptomatic misplaced screws leading to reoperation secondary to neurologic deficits or biomechanical concerns. The study design was an observational case-control study from prospectively collected data of consecutive patients treated with the aid of CAS (treatment group) compared with a matched historical cohort of patients treated with conventional fluoroscopy (control group). The patient sample consisted of consecutive patients treated surgically at a quaternary academic center. The primary effectiveness measure studied was the number of reoperations for misplaced screws within 1 year of the index surgery. Secondary outcome measures included were total adverse event rate and postoperative computed tomography usage for pedicle screw examination. A patient-level data cost-effectiveness analysis from the hospital perspective was conducted to determine the value of a navigation system coupled with intraoperative 3-D imaging (O-arm Imaging and the StealthStation S7 Navigation Systems, Medtronic, Louisville, CO, USA) in adult spinal surgery. The capital costs for both alternatives were reported as equivalent annual costs based on the annuitization of capital expenditures method using a 3% discount rate and a 7-year amortization period

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

    Directory of Open Access Journals (Sweden)

    Nugroho Tri Waskitho

    2013-06-01

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

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

    International Nuclear Information System (INIS)

    Linares, E.

    2008-01-01

    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

  3. 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

  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. Aging management review for license renewal and plant life management

    International Nuclear Information System (INIS)

    Rinckel, M.A.; Young, G.G.

    2002-01-01

    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

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

    International Nuclear Information System (INIS)

    Karve, Atul A.; Keller, Paul M.; Turinsky, Paul J.; Maldonado, G. Ivan

    2001-01-01

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

  7. 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

  8. The Time has come to Revisit Solvency Funding Rules

    Directory of Open Access Journals (Sweden)

    Norma Nielson

    2018-02-01

    was small, and so the rules were not an unacceptable burden. Those rich returns are gone. Now, that gap between valuations has grown dramatically. In B.C., for example, a recent analysis found that when using a going-concern evaluation, 75 per cent of 143 defined-benefit plans registered in the province in 2015 had at least 100-per-cent funding, while the median funding ratio was 124 per cent. Using a solvency model, the median funding ratio was instead estimated to be a much lower 85 per cent. Closing that gap would require onerous pension contributions. More importantly, the contributions it triggers might never be needed to cover benefits. Quebec is the first province to recognize that pension-funding rules need to be revisited and made more responsive, with new rules coming in that will reduce the unnecessary burden on employers while also adapting to changes in the economic environment. Ontario is showing signs that it will take steps in the same direction. Regulators everywhere should be revisiting pension rules to: remove the solvency-valuation requirement for well-funded plans, while allowing the regulator to assume a worst-case scenario in the uncommon case where they believe it to be warranted; to develop a method to rate the credit risk of a plan; to be less stringent and more realistic about plan liabilities (by allowing some types of liabilities to use a longer amortization period; but still restricting plan changes for underfunded plans. The result would not only reduce the cost and work of over-regulating well-funded, well-run plans, while freeing up cash . By reducing pressure on the cash flow for sponsors, and adding more flexibility, the policymakers will ultimately make defined-benefit pension plans more sustainable. They might even see defined-benefit plans making a comeback among employers who found heavy contributions enough to drive them out of the DB world.

  9. Country nuclear power profiles. 2001 ed

    International Nuclear Information System (INIS)

    2002-03-01

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

  10. 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