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Sample records for ash financial aspects

  1. Financial aspects of decommissioning

    International Nuclear Information System (INIS)

    Chirica, T.; Havris, A.

    2003-01-01

    European Commission adopted recently two proposals of Directives designed to pave the way for a Community approach to the safety of nuclear power plants and the processing of radioactive waste. Nuclear safety cannot be guaranteed without making available adequate financial resources. With regard, in particular, to the decommissioning of nuclear facilities, the Directive defines the Community rules for the establishment, management and use of decommissioning funds allocated to a body with legal personality separate from that of the nuclear operator. In order to comply with the acquis communautaire, Romanian Government issued the Emergency Ordinance no. 11/2003 which set up the National Agency for Radioactive Waste (ANDRAD) and soon will be established the financial mechanism for raising the necessary funds. Societatea Nationala 'Nuclearelectrica' S.A. operates, through one of its branches, Cernavoda NPP Unit 1 and has to prepare its decommissioning strategy and to analyze the options to assure the financing for covering the future costs. The purpose of this paper is to clarify the financial systems' mechanisms to the satisfaction of the nuclear operator obligations, according to the disbursement schedule foreseen by decommissioning projects . The availability of cash to pay for all the decommissioning expenditure must be foreseen by setting up assets and establishing a suitable financing plan. The different practices of assets management shall be presented in this paper on the basis of the international experience. Some calculation samples shall be given as an illustration. (author)

  2. Radioactivity aspects of Indian fly ash for agricultural use

    International Nuclear Information System (INIS)

    Vijayan, V.; Behera, S.N.

    1999-01-01

    Fly ash is a major component of solid waste material produced by the coal-fired thermal power plants. In India the total amount of fly ash produced per annum is around 60 million tons. However fly ash has a great potential for utilization in making industrial products such as cement, concrete mix, bricks as well as building materials, besides being used as a soil conditioner and a provider of macro and micro nutrients in agriculture. It can also be used as a material for mine fills. However, given the large amount of fly ash fly that accumulate at thermal power plants, their possible reuse and dispersion and mobilization into the environment of the various elements depend on climate, soils, indigenous vegetation and agriculture practices, hence there is a need to characterize the radioactivity of ash. This paper presents the results of a study of the radioactivity aspects of fly ashes and pond ashes from thermal power plants of India. (author)

  3. THEORETICAL ASPECTS OF INTERNAL FINANCIAL CONTROL

    Directory of Open Access Journals (Sweden)

    Dzhamilya F. Ismailova

    2013-01-01

    Full Text Available The article considers the theoretical aspects of internal financial control, summarizes the definition formulated by scientists and experts, analyzed for differences between incompany and intrafarm control. The article discusses the collapse of Enron, notes the general provisions of various types of financial control.

  4. Financial Aspects of Loyalty Programmes Implementation

    Directory of Open Access Journals (Sweden)

    Agnieszka Woś

    2009-10-01

    Full Text Available Financial aspects of implementation of loyalty programmes are the most crucial factors moldings their effectiveness. The following article covers costs of loyalty programmes and stages of their creation and functioning in companies. It also interprets the part of KIMSF 13 Loyalty Programmes which deals with the ways of recognizing income in case of granting promotional points to the customers.

  5. Financial Aspects of Loyalty Programmes Implementation

    OpenAIRE

    Agnieszka Woś

    2009-01-01

    Financial aspects of implementation of loyalty programmes are the most crucial factors moldings their effectiveness. The following article covers costs of loyalty programmes and stages of their creation and functioning in companies. It also interprets the part of KIMSF 13 Loyalty Programmes which deals with the ways of recognizing income in case of granting promotional points to the customers.

  6. Some Durability Aspects of Ambient Cured Bottom Ash Geopolymer Concrete

    Directory of Open Access Journals (Sweden)

    Saravanakumar R.

    2017-09-01

    Full Text Available The present study examines some durability aspects of ambient cured bottom ash geopolymer concrete (BA GPC due to accelerated corrosion, sorptivity, and water absorption. The bottom ash geopolymer concrete was prepared with sodium based alkaline activators under ambient curing temperatures. The sodium hydroxide used concentration was 8M. The performance of BA GPC was compared with conventional concrete. The test results indicate that BA GPC developes a strong passive layer against chloride ion diffusion and provides better protection against corrosion. Both the initial and final rates of water absorption of BA GPC were about two times less than those of conventional concrete. The BA GPC significantly enhanced performance over equivalent grade conventional concrete (CC.

  7. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

    Full Text Available The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled entities and associates in the separate statements of the parent company. In order to achieve our goal we selected the first 10 groups, in order of their capitalization value, that were listed on each of the following capital markets: London Stock Exchange, NYSE Euronext (Paris Stock Exchange and Deutsche Börse (Frankfurt Stock Exchange and we analyzed, in a qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements with the design to establish exactly which of the aspects stated in the International Financial Reporting Standards were being used for the items presented above. In order to complete the empirical research part of the paper that addresses from a comparative perspective the evaluation of the degree of material harmony between the reporting practices of groups listed on the three stock exchanges above-mentioned, we used statistical and mathematical methods represented by the I Index first described by Van der Tas. Taking into account the fact that since 2005 all listed companies on the European stock exchanges were required to adopt the international accounting standards for their consolidated financial disclosures, the degree of material harmony was studied only in reference to those requirements that presented two methods or possibilities of disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the reporting

  8. THE FINANCIAL SECTOR IN THE FINANCIAL SYSTEM ECONOMY: THEORETICAL ASPECTS

    Directory of Open Access Journals (Sweden)

    Yu. Kovalenko

    2015-06-01

    Full Text Available Broad and narrow approaches of the financial system are obtained. The difference between the financial system and the financial sector (the fi-nancial corporations sector is shown. Organizational and institutional matrix of the financial system of the economy is proposed. Key positions of institutional sectors classification of Ukraine’s economy are analyzed, as well as the System of National Accounts with respect to the financial sec-tor of corporations. The structure of the sector of financial corporations in Ukraine is defined.

  9. MODELING OF ACCOUNTING ASPECTS OF FINANCIAL RESULTS

    Directory of Open Access Journals (Sweden)

    Hrayr HANISYAN

    2014-06-01

    Full Text Available Modern trends in world economy require expanding functional informational capabilities of financial statements. Market-oriented users of financial statements are interested in information necessary when making decisions of financial character.

  10. Geoenvironmental aspects of coal refuse-fly ash blends

    OpenAIRE

    Albuquerque, Allwyn J.

    1994-01-01

    The separate land disposal of coal refuse and fly ash presents difficulties throughout the Appalachian region, both in terms of disposal costs per acre and in terms of its potential environmental impacts on soil, ground water, revegetation, and slope stability. The purpose of this study was to determine how fly ash addition to coal refuse would impact on certain geotechnical properties of the refuse disposal piles, and whether the refuse-fly ash blends would be suitable as co-d...

  11. Financial aspects of decommissioning (key aspects of decommissioning costing)

    International Nuclear Information System (INIS)

    Danska, V.

    2009-01-01

    In this presentation the following aspects of NPPs decommissioning are discussed: Requirements and purpose of decommissioning costing; Decommissioning costing methodologies; Standardised decommissioning cost structure; Input data for cost estimate process; Waste management in cost estimate process; Grading aspects in cost estimating; Cost control in decommissioning projects; Summary of the cost estimation process; Conclusions and recommendations.

  12. ECOLOGICAL AND TECHNOLOGYCAL ASPECTS OF ASH AND SLAG WASTES UTILIZATION

    Directory of Open Access Journals (Sweden)

    Tatyana Aleksandrova

    2017-07-01

    Full Text Available The article presents the results of investigation focused on the utilization of ash and slag wastes (ASW in Russia including investigation of chemical and physical properties of ASW and processing products. Many factors influence the technological properties of ash and slag materials: naturals, processes and environments. The integrated treatment of ash and slag wastes of both stored and re-formed types will allow obtaining the following commercial products: coal concentrate, iron concentrate, aluminosilicate cenospheres, aluminosilicate product. In this study we have analyzed the methods for separation of ASW iron-containing part using the different types of the magnetic separation from the ash and slag material from one of the combined heat and power plant (CHPP in the Russian Far East Federal District. The greatest interest is the dry magnetic separation with travelling electromagnetic field. The subject of research was a sample taken from one of ash dump of CHPP in the Far East. In the study iron concentrate containing Fetotal = 64% was obtained recovery 68% in the low intensity (up to 5 kOe travelling magnetic field.

  13. Psychosocial and financial aspects of lung transplantation.

    Science.gov (United States)

    Smolin, T L; Aguiar, L J

    1996-09-01

    This article summarizes the many psychosocial phases a patient will encounter during his or her transplantation experience and the ways the social worker can assist during this time. These include supportive services such as facilitating support groups and orientation programs, counseling, and crisis intervention. Also of importance is the financing of lung transplantation and its many associated costs, such as immunosuppressive medications and temporary housing. With the rise in managed care, the role of the transplant financial coordinator is of increasing importance from both a fiscal perspective and customer service standpoint for both the patient and the institution.

  14. Economic and financial aspects of mine closure

    International Nuclear Information System (INIS)

    Kahn, James R.; Franceschi, Dina; Curi, Adilson; Vale, Eduardo

    2001-01-01

    Today, mine reclamation is a key component to a successful mine plan. Most of the industrialized nations have recognized the need to make mining activities relatively environmentally friendly, if they want to continue to benefit from the economic gains from mineral resource development. Countries such as the United States, Canada, Australia and South Africa are leaders in the field and have implemented relatively sophisticated legislation to ensure environmentally correct mine closure. These countries rely on a combination of strict control strategies and economic penalties to ensure compliance. Yet, from the firm's perspective, reclamation activities are counterproductive as they cut into properties. In order to attract economic development and earn much needed economic capital, most of the rest of the world, particularly the developing countries, lack effective mine closure legislation. The traditional command and control type of legislation that is sometimes used is either vague and therefore avoided, or not enforced appropriately, resulting in an undesirable level of environmental degradation. With the use of case studies from Brazil, this article shows that direct controls are effective in some instances and not in others. It proposes that economic and financial tools may be more effective than the traditional direct controls in getting firms to comply with environmental standards, particularly in developing countries where environmental compliance is more difficult to achieve. It explains the use of performance bonding as one type of economic incentive that has proven to be an effective environmental policy in mine planning and closure. The authors additionally push beyond the typical style of performance bonds to introduce a flexible bonding and insurance system that allows governments to maintain strict environmental standards but limits firms financial exposure during the mining process. Such a system learns from the successes of the industrialized

  15. Utilisation aspects of ashes and green liquor dregs from an integrated semichemical pulp and board mill

    Energy Technology Data Exchange (ETDEWEB)

    Manskinen, K.

    2013-09-01

    This thesis investigated the properties of bottom and fly ashes originating from a bubbling fluidised bed boiler (120 MW) using two different fuel mixtures (i.e. Fuel mixture A: coal, wood and peat; and B: wood and peat) and of the green liquor dregs originating from the associated semichemical pulp and board mill in relation to the potential utilisation of these residues from various aspects. The total concentrations of As, Cd, Cr, Cu, Ni, Pb, Zn and Hg in the bottom ashes were lower than the maximum allowable concentrations for these elements in forest fertilisers. The total Ca concentrations in bottom ashes A (2.4%; d.w.) and B (3.4%; d.w.) were lower than the legal requirement of 6.0% (d.w.) for ash used as a forest fertiliser. The total Ca concentrations in fly ashes A (6.4%; d.w.) and B (11.0%; d.w.) were higher than the minimum limit value of 6.0% (d.w.), but the concentration of As in fly ashes A (46.9 mg/kg d.w.) and B (41.3 mg/kg; d.w.) exceeded the maximum limit value of 40 mg/kg (d.w.). Only bottom ash B could be used as a forest fertiliser, provided some additional Ca is used. The bottom ashes both fulfilled the Finnish regulations on waste recovery in earth construction. Due to the elevated total concentration of PAH (23 mg/kg; d.w.) and extractable concentrations of Mo (3.9 mg/kg; d.w.) and Se (0.2 mg/kg; d.w.) in fly ash A, this residue cannot be used in covered structures. Due to the elevated concentration of PAH (90 mg/kg; d.w.) in fly ash B, this residue cannot be used in covered and paved structures. However, the utilisation of these residues as an earth construction agent is still possible, but an environmental permit would be required. According to the sequential extraction studies, extractable concentrations of most of the elements in the fly ash A were higher than those in the bottom ash A. The extractability of various elements, both in the bottom and fly ashes A, varied widely. Most of the elements did not occur as readily soluble and

  16. Aspects Regarding the Installation of Some Invasive Weeds Species on Old Fly Ash Dumps

    Directory of Open Access Journals (Sweden)

    Anca Pricop

    2010-10-01

    Full Text Available Most Romanian power plants were built in a period when environmental impact of their operation was undervalued, and constraints related to environmental protection were relatively few. Location of power plants and fly ash dumps was chosen most often by arbitrary criteria, and never after the impact that it may have on the environment. Building fly ash dumps have an effect of destruction of soils not only on the surface equivalent to those of dumps but also of the contiguous lands. Old fly ash dumps are a major risk because of the dispersion of pollutants in water and soil by percolation and soil leaching, and because of the unwanted invasion of weeds that are adaptable to arid conditions of the dumps and then invade surrounding areas jeopardizing the surrounding crops. In attempting to install vegetation an old fly ash dumps, the area were invaded by two species of weeds that quickly overgrown the experimental parcel and the surroundings. The present study followed the invasion degree of fly ash dumps with weeds and aspects regarding their development and breeding in the new formed ecosystem.

  17. Legal aspects of financial analysis in agribusiness companies in Serbia

    Directory of Open Access Journals (Sweden)

    Majstorović Aleksandar

    2016-01-01

    Full Text Available As a company is a living organism, its growth and development depends on the adequacy of planning, control and analytical procedures that are in use in all aspects of their own business. Under such conditions, the accounting analysis involves primarily adequate monitoring already included in the displayed information contained in the financial statements and in particular the analysis of data that are essential to the operation of any enterprise. Knowledge and the application of modern accounting analysis will give to the agribusiness company management a wide range of options in terms of uninterrupted growth and development of the agribusiness company in accordance with a pre-designed and presented vision and mission.

  18. SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Carmen NISTOR

    2015-04-01

    Full Text Available Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the consolidation theories developed over the years. In order to discuss the different opinions regarding the consolidation theories we used the descriptive approach. As a result we tried to explain how these theories appeared and developed, respectively what consequences have their use in preparing consolidated financial statements. The results of the study suggest that every theory has certain aspects which differentiate it from the others in terms of recognition of subsidiary income and reporting net assets of the subsidiary. However, from all theories analyzed, the entity theory takes into account several guidelines of maximum importance when preparing consolidated financial statements: “You can’t own yourself!”, “You can’t owe yourself money!”, “You can’t make money selling to yourself.”

  19. Systematization of falsification risk factors in financial statements: accounting aspect

    Directory of Open Access Journals (Sweden)

    N.О. Mizyakina

    2016-12-01

    Full Text Available The presence of false information in the financial statements significantly undermines the confidence of investors and creditors of a company. This necessitates finding and identifying risk factors for falsifying financial statements. Risk factors for financial statements falsification are various and there are different approaches to their classification. It is found out that there is the problem on the clear separation of the concept "creative accounting" (which allows to present a company in the best light for investors and creditors within the law and the concept "falsification of financial statements indicators", which undermines confidence and causes million expenditures of investors and creditors. The article determines the main reasons and factors that lead to the falsification of enterprise’s financial statements. The study suggests the approaches to the classification of risk factors for falsifying financial statements, including those, which have a direct or indirect impact on the reporting. The classification of risk factors for falsifying financial statements is necessary to systematize falsification risks of financial statements in order to minimize them and avoid them during the process of formation of financial reporting indicators.

  20. The Critical Aspect on Fair Value Accounting and Its Implication to Islamic Financial Institutions.

    OpenAIRE

    Majid, Jamaluddin; Haliding, Safri

    2014-01-01

    The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant that HCA probably did not provide the real financial and income information. This paper tries to explore critical aspects of the fair value accounting and its implications to Islamic Financial Institutions implications. This study concludes that...

  1. What is Financial Therapy? Discovering Mechanisms and Aspects of an Emerging Field

    OpenAIRE

    Kristy L. Archuleta; Emily A. Burr; Anita K. Dale; Anthony Canale; Dan Danford; Erika Rasure; Jeff Nelson; Kelley Williams; Kurt Schindler; Brett Coffman; Ed Horwitz

    2012-01-01

    Very little research currently exists specifically on the topic of financial therapy. In this emerging field, it is important to lay the groundwork for future practice and study. The purpose of this study was to answer the question, “What are the mechanisms and aspects of financial therapy?” Using qualitative methods, eighteen members of the Financial Therapy Association were interviewed by members of the research team. The participants included six financial professi...

  2. Some aspects of Global Financial Crisis of 2008

    OpenAIRE

    Chowdhury, Indranil

    2015-01-01

    The advanced countries are still going through severe financial crisis since 2008. The current paper tries to capture the reasons which resulted in this crisis. It argues that deregulation and unbridled speculations to be the main causes for this crisis.

  3. Several Aspects of the Conceptual Framework of Financial Reporting

    OpenAIRE

    Nadezhda Kvatashidze

    2016-01-01

    The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the...

  4. The critical aspect on using fair value for financial instruments

    Directory of Open Access Journals (Sweden)

    Ionica Holban (Oncioiu

    2009-10-01

    Full Text Available The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, can have a negative impact, not only onthe companies’ ability in furnishing the needed and true financial information to the creditors and investors, but also on the capacity to analyze thefuture investment opportunities regarding the financial instruments, which are vital for the economic increment. Under the Accounting Standard forFinancial Instruments, fair value measurement is required in certain circumstances similar to IFRS or US GAAP. There are also specialists whocriticize the limited use of fair values in IFRS. However, those criticizing fair value accounting do not seem to provide any credible alternatives. Dowe go back to historical cost accounting, wherein the financial assets are stated at outdated values and hence are not relevant or reliable? In thecurrent crisis, a question that is raised is: Should financial instruments be marked down to their current throw away prices? This paper describes howthe fair value is used under the Standard and purposes to decide whether fair value measurement is required or not based on the type of investment.

  5. Methodological aspects transparency financial statements of construction companies

    Directory of Open Access Journals (Sweden)

    O. V. Rozhnova

    2016-01-01

    Full Text Available In modern society, in terms of general information and integration of the economies, information is one of the main market products. There is becoming urgent task of improving financial statement transparency for enterprises in this situation. One of the most challenging in improving transparency can be considered the construction industry, because of the pursuit of privacy and a high degree of corruption. The paper analyzes the possible reasons for reducing the level of transparency in the construction industry companies. The paper highlighted the general and particular causes that affect the transparency of financial reporting of construction enterprises. Common causes are relevant for companies in any industry, and private causes show features characteristic of the construction itself. In addition, the paper analyzes the various methods of increasing the transparency used by companies all over the world. The analysis highlighted the internal and external methods for improving the transparency of financial statements and transparency of construction companies. Leadership and employees at the enterprise level providing transparency of financial reporting, and non-financial information about the company, having interest to stakeholders, carry out internal methods. External methods are applied at the macro level as the joint forces of the enterprises of the construction industry to form associations and the state. The analysis also considered the possibility of using these methods by the Russian construction companies and advantages and disadvantages of their application.

  6. Evaluation of Mineral Assets: Interconnection of Financial and Managerial Aspects

    Science.gov (United States)

    Sergeev, Igor B.; Lebedeva, Olesia Y.

    2016-01-01

    Mining business makes no sense without mineral assets comprising mineral rights, exploration and evaluation expenditures, development costs, ore reserves and resources. The paper is aimed at investigation of how mineral reserves and resources are evaluated and represented in financial statements of mining companies, and what kind of influence do…

  7. International Risk-Sharing: Macroeconomic and Financial Aspects

    NARCIS (Netherlands)

    Hadzi-Vaskov, M.

    2008-01-01

    International risk-sharing is one of the most important benefits from the process of international financial integration, which gained in speed, scope, and geographical coverage during the past decades. As long as different national economies are not perfectly correlated, there are possibilities for

  8. Financial markets regulation in the energy sector. A few financial aspects of energy transactions

    International Nuclear Information System (INIS)

    Simonetti, S.

    2007-01-01

    In addition to energy legislation, financial markets legislation and regulation (FMR) are becoming increasingly important for the energy sector. Consequently, parties on the energy market not only have to deal with the energy and competition authorities (the Dte and NMa respectively), but may also face supervision by The Netherlands Authority for the Financial Markets (AFM). Energy transactions may trigger certain prohibitions and obligations under financial and securities law, the most relevant of which are discussed in this article. Both the recent changes as a result of the Financial Markets Supervision Act ('Wet op het financieel toezicht', Wft) entering into force as per 1 January 2007 and the anticipated future amendments following the implementation of the Markets in Financial Instruments Directive (MiFID) are examined [nl

  9. Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value

    Directory of Open Access Journals (Sweden)

    Andreea Elena Dreghiciu

    2016-01-01

    Full Text Available In the actual context of the process of globalization and accounting normalization, within which the decisional process must be based on information which fulfill the quality characteristics required by the existing norms referring to a clear image, the notion of fair value is pointed out as a main coordinate. Assets and financial debts, as well as all the patrimonial elements, are subjected to the process of evaluation, respectively reevaluation. Further evaluation of these elements may be realized at fair value a fact which leads to an improvement of the information which are furnished in financial situations, these becoming more reliable, and they have a smaller difference between accounting value and stock value for the rated entities. The benefits of using the concept of fair value have made it presently extending upon all balance sheet items.

  10. Economic aspects of financial leasing in business investments

    Directory of Open Access Journals (Sweden)

    Adrian SIMON

    2010-05-01

    Full Text Available Leasing, as a financial instrument, was able to affirm itself in manydeveloped countries as one of the most effective and accessible mechanisms forfinancing the expansion and development of the means of production, asset financenecessary for the development and for the application of new technologies inbusiness. Leasing is a modern way of financing through which the customer enjoys agood, the payment being spread over the period of the lease, and the installmentspaid being deductible according to the type of leasing contract. Compared withother forms of financing, leasing has the advantage of eliminating red tape requiredfor the granting of credits and the financial guarantees only with the asset that is thesubject of the lease.

  11. Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value

    OpenAIRE

    Andreea Elena Dreghiciu

    2016-01-01

    In the actual context of the process of globalization and accounting normalization, within which the decisional process must be based on information which fulfill the quality characteristics required by the existing norms referring to a clear image, the notion of fair value is pointed out as a main coordinate. Assets and financial debts, as well as all the patrimonial elements, are subjected to the process of evaluation, respectively reevaluation. Further evaluation of these elements may be r...

  12. FINANCIAL ASPECTS OF ECOLOGICAL CLEAN LEASE IN CARPATHIAN MACROREGION

    Directory of Open Access Journals (Sweden)

    Taras Sus

    2016-06-01

    Full Text Available The features of the modern development of the agricultural land lease market in Ukraine are considered. The possible two scenarios of development of land relations in the context of the moratorium on land sales and financial crisis are proposed. The basic directions of development of land relations and the threat of sale of agricultural land bypass the moratorium by perpetual lease transaction are considered. Because of the difficult economic conditions in Ukraine, devaluation of the national currency and decreasing of real rent, increasing poverty among the rural population perpetual lease agreements will gain more and more popularity. This creates dangerous tendencies for legal land quasi market organization in terms of the moratorium and in modern realities it is gaining popularity among large agricultural holdings. The increasing popularity of perpetual lease promotes the factor that land owners are able to obtain a large sum of money immediately after contract conclusion, but not in parts during the lease term. Inducing factors of such a scenario of land relations development and the gaps in legal support of agricultural reform are considered. Financial problems of ecological clean land lease and the ways of their solution are outlined. Key words: ecological agricultural production, lease, perpetual lease, rent, land  relations. JEL: Q 14, R 58

  13. Some aspects of volcanic ash layers in the Central Indian Basin.

    Digital Repository Service at National Institute of Oceanography (India)

    Sukumaran, N.P.; Banerjee, R.; Borole, D.V.; Gupta, S.M.

    morphological structures and activation of seamounts during the geological past. The tentative correlation between depositional ages of the ash layer horizons and the period of global climatic cooling events reinforces the hypothesis that the suboceanic volcanic...

  14. What is Financial Therapy? Discovering Mechanisms and Aspects of an Emerging Field

    Directory of Open Access Journals (Sweden)

    Kristy L. Archuleta

    2012-12-01

    Full Text Available

    Very little research currently exists specifically on the topic of financial therapy. In this emerging field, it is important to lay the groundwork for future practice and study. The purpose of this study was to answer the question, “What are the mechanisms and aspects of financial therapy?” Using qualitative methods, eighteen members of the Financial Therapy Association were interviewed by members of the research team. The participants included six financial professionals, six mental health professions, and six researchers/educators all engaged in financial therapy. Six categories emerged from the analysis of data, including: (a integration, (b complexity, (c help seeker issues, (d helper issues, (e process, and (f research. The analysis resulted in a conceptual framework and ten theoretical assumptions of financial therapy.

  15. The Financial Audit of the Enterprise’s «Balance (Financial Status Report»: Organizational-Methodical Aspects and the Algorithmization Process

    Directory of Open Access Journals (Sweden)

    Nazarenko Inna М.

    2017-04-01

    Full Text Available The publication is aimed to provide scientific substantiation for the organizational-methodical aspects and the algorithmization of the financial audit process of the «Balance (financial status report». It has been proven that financial auditing through transformation has expanded the functional role of auditing. The author emphasizes that the financial audit of the «Balance (financial status report» should be directed to confirming the validity and consistency of showings in this form of financial reporting with the requirements of Ukrainian legislation, the internal regulations of the economic entities, and the expert assessment of the financial state. Financial auditing is also designed to diagnose solvency (financial sustainability, liquidity and business activity; to assess the threats of bankruptcy; to determine the worthiness and value of entrepreneur. An algorithm for financial auditing of the «Balance (financial status report» of enterprise has been developed, with organizational, research, and performance phases as constituent parts.

  16. FINANCIAL ASPECTS OF ACTIVITY IN THE STUDFARM - SLATINA, OLT

    Directory of Open Access Journals (Sweden)

    Radu Lucian PÂNZARU

    2013-10-01

    Full Text Available In 1920 was established stallions deposit Brebeni in order to improve horses from Oltenia. Deposit began to operate effectively in 1928 with a staff of 20 heads, until 1984 when it was founded Slatina stud on Repository stud structure, which was moved to the location in Slatina. During 2002 the unit went into administration Romsilva National Forest as OLT Forestry Department Section. The unit is located in Slatina, Recea Street, no. 24, about 2 km from Slatina on DJ 653 Slatina - receive. In terms of administrative membership unit can be found on the municipality Slatina. Unit promotes its activities through participation in exhibition events (fairs, exhibitions, public events, etc.., Supply breeding stallions for public breeding resorts consultations for reproduction, horse riding, dressage, equestrian leisure and tourism. 2010 is the year of minimum and year 2011 is maximum in terms of value (level financial indicators - in most cases, except for external expenses, personal expenses, insurance expenses, adjustments for property, loss of use, the current and Gross (including related rates.

  17. CAPABLE TERRITORIAL COMMUNITIES: THE FINANCIAL ASPECT OF FUNCTIONING

    Directory of Open Access Journals (Sweden)

    Pokrovska Olga

    2018-03-01

    Full Text Available Introduction. The essence of administrative and territorial reform is analyzed in the article. The role of capable territorial communities is substantiated in the integrated development of the local government system. Purpose. The purpose of the article is to substantiate the theoretical and methodological provisions concerning the development and functioning of capable territorial communities as a guarantee of the effective economic development of the local territories. Results. The theoretical and methodological provisions concerning the development and functioning of the capable territorial communities as the basis of effective economic development of local territories are substantiated. The financial opportunities of the united territorial communities in the solving of problems of a local level have been analyzed. Conclusions. Consequently, the sustainable development of the social economic systems depends directly on the management of economic entity, namely, their economic activity under the influence of processes occurring in the political, social and legal spheres of the domestic economic system. Today one of such processes is the decentralization of power and the creation of a new system of state and a local government. The policy of decentralization of power contributes to the improvement of the economic and social situation in the country, the improvement of relations between the state and local levels of power relations and the rational and efficient use of budgetary funds at various levels of government. The main task of the administrative territorial reform that has been analyzed in accordance with the law is the transfer of power to the places in order to concentrate their own and public funds and resources and their spending on their own needs and development. It is a matter of establishing united territorial communities, which are called to carry out the development of adjacent territories to the unions through the adoption of

  18. Are Financial Markets an Aspect of Quantum World?

    Directory of Open Access Journals (Sweden)

    O. Racorean

    2015-01-01

    Full Text Available Writing the article “Time independent pricing of options in range bound markets” [1], the question in the title came naturally to my mind. It is stated, in the above article, that in certain market conditions the stock price is subjected to an equation that exactly matches a time independent Schrodinger equation. The time independent equation for options valuation is used further to explain a stock market phenomenon that resembles an α particle decay tunneling effect. The transmission coefficient for the stock price tunneling effect it is also deduced. Although, it may not have important impact in quantum physics, the philosophical aspects residing in the use of quantum mechanics for stock market specific are very important.

  19. The effects of normal aging on multiple aspects of financial decision-making

    NARCIS (Netherlands)

    Bangma, Dorien F.; Fuermaier, Anselm B. M.; Tucha, Lara; Tucha, Oliver; Koerts, Janneke

    2017-01-01

    Objectives Financial decision-making (FDM) is crucial for independent living. Due to cognitive decline that accompanies normal aging, older adults might have difficulties in some aspects of FDM. However, an improved knowledge, personal experience and affective decision-making, which are also related

  20. Planting and care of fine hardwood seedlings: Financial and tax aspects of tree planting

    Science.gov (United States)

    William L. Hoover

    2004-01-01

    Trees are planted for many reasons, including soil and water conservation, wildlife habitat, nut and timber production. Altruism motivates many landowners to plant trees. There are, however, those who plant with the expectation of increasing their family's wealth. In this publication I discuss the financial and tax aspects of tree planting projects. The focus is...

  1. First international ash marketing and technology conference

    Energy Technology Data Exchange (ETDEWEB)

    1978-01-01

    A total of 42 papers were presented in sessions with the following headings: production and disposal of ash - an international review; environmental, health, safety, and legal aspects of ash handling; marketing of ash; development of new uses for ash; cementitious use of ash; ash in manufactured products; and geotechnical uses of ash.

  2. INNOVATIVE ASPECTS OF DEVELOPMENT OF STATE INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT

    Directory of Open Access Journals (Sweden)

    T. P. Voronchenko

    2015-01-01

    Full Text Available The article presents the innovative aspects of development of state internal fi nancial control and internal fi nancial audit in terms of the budgeting focused on result. A mechanism for implementing the functions of the Supervisory bodies in order to ensure the effi cient use of budgetary funds and eff ectiveness of budget expenditures. The main purpose of the article is justifi cation of implementing systems of internal fi nancial control and internal fi nancial audit in the structures of the major administrators and recipients of budgetary funds, with the allocation of the basic tools that ensure the functioning of the control mechanism, the combination of control procedures and sequence of their implementation. Methodological base of research is the generalization of domestic and foreign experience of internal fi nancial control and internal fi nancial audit, refl ecting an objective law and the necessity of development of state fi nancial control system in the conditions of innovative economy. The result of the implementation of the proposed mechanism and instruments for its implementation in key spending units and recipients of budget funds should be to ensure the eff ectiveness of the implementation of government programmes and projects. Signifi cance of the research contained in the article problems and their solutions is to ensure the effectiveness of the regulatory authorities at all stages of movement of budgetary funds and effective implementation of their Manager and recipient assigned to them socio-economic functions.

  3. Aspects of Accounting and Financial Analysis Service Outsourcing: a Romanian Approach

    Directory of Open Access Journals (Sweden)

    Vasile-Daniel W. Păvăloaia

    2011-06-01

    Full Text Available In January 2010, Forbes magazine published an article with an attractive title: Romania –became an accounting outsourcing destination. The article states that our country has fully enteredthe market of accounting service outsourcing. Also, the results of a study ordered byPricewaterhouseCoopers in 2010 confirm that outsourcing has encountered a revival in the last sixmonths and the trend is ascending. The director of PricewaterhouseCoopers says that companies stillresort to service outsourcing primarily to reduce costs but at the same level, customers began to alsoappreciate other aspects such as high efficiency, high quality services and, of course, access to highleveltalent and expertise. In the above mentioned context, in author’s opinion, the theme of thecurrent research seems appropriate as it proposes and emphasize of the fundamental aspects ofoutsourcing in general and specific issues related to outsourcing the services of accounting andfinancial analysis. This study illustrates novel aspects related to the requirements for outsourcingaccounting services in our country and captures the authors' opinion on the possibilities ofoutsourcing the financial and economic analysis services, since these belong to a quite sensitivecategory. If this information comes across foreign hands, the financial and accounting informationcan be used for destructive purposes.

  4. ADMINISTRATIVE COURT PROCEDURE ASPECTS OF IMPLEMENTATION OF THE LAW ON FINANCIAL OPERATIONS AND COMPOSITION

    Directory of Open Access Journals (Sweden)

    Andrej Abramović

    2014-01-01

    Full Text Available The article, entitled Administrative court procedure aspects of implementation of the Law on financial operations and composition discuss some issues related to the provisions of this law that are associated with the Law on Administrative Disputes and administrative courts in general. So it questions the jurisdiction of administrative courts in administrative disputes arising from actions caused by composition procedure, the status of the persons concerned in such disputes, the need for that an administrative action has suspensive effect, and enumerate the most frequent reasons for previous filing lawsuits.

  5. 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

  6. Multivariate analysis of attitudes on financial and other aspects of business ethics of future managers

    Directory of Open Access Journals (Sweden)

    Blaženka Knežević

    2017-01-01

    Full Text Available Business ethics is a set of rules by which individuals and institutions behave and conduct business in a responsible manner. It involves appropriate constraints on the pursuit of self-interest and profits, particularly when actions affect other stakeholders. Research on financial and other aspects of business ethics includes an examination of personal attitudes which give insight into ways in which people tend to behave as employees, managers, taxpayers and consumers. In this research, the standard ATBEQ questionnaire was extended with five variables covering corporate social responsibility and applied to a sample of business administration students in Croatia. The aim of the research was to identify groups of future managers based on an evaluation of their attitudes on business ethics and corporate social responsibility. The analysis was divided into two parts. In the first part, factor analysis was performed on 35 variables (attitudes relating to business ethics and corporate social responsibility. Six factors were extracted and factor scores were calculated. In the second part, hierarchical and non-hierarchical cluster analyses were conducted. Factor scores were used as input data for the cluster analysis. Firstly, the hierarchical cluster analysis was run on the calculated factor scores. According to the dendrogram, a three-cluster solution was chosen. The non-hierarchical cluster analysis was then used to improve the results of the hierarchical cluster solution. Finally, these clusters (groups of future managers were characterised according to their attitudes on financial and other aspects of business ethics and corporate social responsibility.

  7. Biomass ash utilization

    Energy Technology Data Exchange (ETDEWEB)

    Bristol, D.R.; Noel, D.J.; O`Brien, B. [HYDRA-CO Operations, Inc., Syracuse, NY (United States); Parker, B. [US Energy Corp., Fort Fairfield, ME (United States)

    1993-12-31

    This paper demonstrates that with careful analysis of ash from multiple biomass and waste wood fired power plants that most of the ash can serve a useful purpose. Some applications require higher levels of consistency than others. Examples of ash spreading for agricultural purposes as a lime supplement for soil enhancement in Maine and North Carolina, as well as a roadbase material in Maine are discussed. Use of ash as a horticultural additive is explored, as well as in composting as a filtering media and as cover material for landfills. The ash utilization is evaluated in a framework of environmental responsibility, regulations, handling and cost. Depending on the chemical and physical properties of the biomass derived fly ash and bottom ash, it can be used in one or more applications. Developing a program that utilizes ash produced in biomass facilities is environmentally and socially sound and can be financially attractive.

  8. Financial aspects of organ procurement from deceased donors in the USA-Relevance to xenotransplantation.

    Science.gov (United States)

    Saari, Ryan J; Cooper, David K C

    2017-07-01

    When clinical xenotransplantation is introduced, the costs associated with acquisition of a genetically engineered pig organ are as yet unknown. How will these costs compare with those currently associated with the acquisition of deceased human organs? An understanding of the financial aspects of deceased organ and tissue procurement in the USA is therefore worthwhile. We have therefore attempted to review certain economic aspects of non-profit and for-profit organizations that provide cadaveric organs and/or tissues for purposes of transplantation into patients with end-stage organ failure, cellular deficiencies, or in need of reconstructive procedures. We briefly consider the laws, organizations, and business practices that govern the acquisition, processing, and/or distribution of cadaveric organs and tissues, and the economic implications of industry practices. In particular, we explore and highlight what we perceive as a lack of transparency and oversight with regard to financial practices, and we question whether donor families would be entirely happy with the business environment that has developed from their altruistic donations. Until xenotransplantation becomes established clinically, which will negate the need for any system of organ procurement and allocation, we suggest that those involved in organ and cell transplantation, as well as those who participate in reconstructive surgery, should take responsibility to ensure that the financial practices associated with procurement are transparent, and overseen/regulated by a responsible authority. We suggest the major transplant societies should take a lead in this respect. The ability to acquire a genetically engineered pig organ whenever required through a simple commercial transaction (as in the acquisition of a life-saving drug) will be greatly to the patient's benefit. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  9. The effects of normal aging on multiple aspects of financial decision-making.

    Directory of Open Access Journals (Sweden)

    Dorien F Bangma

    Full Text Available Financial decision-making (FDM is crucial for independent living. Due to cognitive decline that accompanies normal aging, older adults might have difficulties in some aspects of FDM. However, an improved knowledge, personal experience and affective decision-making, which are also related to normal aging, may lead to a stable or even improved age-related performance in some other aspects of FDM. Therefore, the present explorative study examines the effects of normal aging on multiple aspects of FDM.One-hundred and eighty participants (range 18-87 years were assessed with eight FDM tests and several standard neuropsychological tests. Age effects were evaluated using hierarchical multiple regression analyses. The validity of the prediction models was examined by internal validation (i.e. bootstrap resampling procedure as well as external validation on another, independent, sample of participants (n = 124. Multiple regression and correlation analyses were applied to investigate the mediation effect of standard measures of cognition on the observed effects of age on FDM.On a relatively basic level of FDM (e.g., paying bills or using FDM styles no significant effects of aging were found. However more complex FDM, such as making decisions in accordance with specific rules, becomes more difficult with advancing age. Furthermore, an older age was found to be related to a decreased sensitivity for impulsive buying. These results were confirmed by the internal and external validation analyses. Mediation effects of numeracy and planning were found to explain parts of the association between one aspect of FDM (i.e. Competence in decision rules and age; however, these cognitive domains were not able to completely explain the relation between age and FDM.Normal aging has a negative influence on a complex aspect of FDM, however, other aspects appear to be unaffected by normal aging or improve.

  10. No College Student Left Behind: The Influence of Financial Aspects of a State's Higher Education Policy on College Completion

    Science.gov (United States)

    Titus, Marvin A.

    2006-01-01

    Using national data from various sources, this study investigates the influence of financial aspects of state higher education policy on college completion. It found that college completion is positively associated with total state grants as a percentage of appropriations of state tax funds for operating expenses of higher education and state…

  11. Aspects of financial history in Romania. Reform and reformers. The financial tax reform accomplished BY Nicolae Titulescu

    Directory of Open Access Journals (Sweden)

    Ciobanu, R.

    2012-01-01

    Full Text Available This paper presents a brief history of the financial reform designed by Nicolae Titulescu at the beginning of the 1920’s. His tax reform law was formulated after thorough research of other European tax systems. He tried to implement it while he was Minister of Finance. Even though the law was adopted, it was never enacted. It met a certain amount of controversy in the Assembly of Deputies. The analysis made also tries to explain the cedular tax system.

  12. ASPECTS OF FINANCIAL EQUILIBRIUM ANALYSIS AND ITS IMPLICATIONS IN MANAGEMENT DECISIONS

    Directory of Open Access Journals (Sweden)

    Daniela Cristina Solomon

    2013-12-01

    Full Text Available Considering the impact of risk factors in the economic environment, this study provides to all users of financial information a possible pattern for analyzing the financial equilibrium, designed to clarify the importance of dynamic analysis of indicators characterizing the financial equilibrium of an enterprise, expressed on absolute values, especially for managers in decision-making on future work, aimed at achieving pre-established strategic and tactical objectives. Practice has shown that the management cannot be based on intuition and routine but on a scientific analysis, on a thorough knowledge of the existing situation, as well as on the identification of vulnerabilities and opportunities for development. In order to promote a rational policy concerning business growth and achieving economic and financial satisfactory results, the company’s management grants a special importance to the financial diagnosis. The support of financial analysis is the balance sheet that allows developing financial diagnosis on the financial equilibrium conditions and creditworthiness, objectives that allow the evaluation of the independence of the firm and its market value.

  13. Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

    Science.gov (United States)

    Bainbridge, Dennis

    This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

  14. Regional aspects influencing the financial-economical crisis and social policy of enterprises

    OpenAIRE

    Yakovleva, Viktoriya

    2010-01-01

    Financial and economic crisis brought up academic and public discussions about frameworks of the business social responsibility, resource opportunities of the companies and social development of the organizations, about social policy planning in the enterprises. Obscure institutional relations, their hierarchical structure, weak institutes of civil society were the reasons to change the quality of enterprises social policy during the financial and economic crisis.

  15. SOME ASPECTS OF FORMATION OF FINANCIAL-INDUSTRIAL GROUPS IN RUSSIA IN 1990S

    Directory of Open Access Journals (Sweden)

    Сергей Александрович Лутошкин

    2015-12-01

    Full Text Available The article examines the main stages of the financial-industrial groups formation in Russia in the 1990s, analyzes the main premises of these forms of association in the industrial and financial sectors, as well as the mechanism of their creation under conditions of the transitional market economy. The study revealed the main forms of financial and industrial groups in Russia and the fact that they had a national specificity. The author concludes that the distinctive feature was the formation of Russian business groups mostly from the former nomenklatura and Komsomol workers on the basis of pre-existing material base, which largely contributed to their rapid transformation into large concerns. The state did not prevent the creation of industrial and financial corporations, because of receiving financial support in the form of replenishment of the state budget through tax revenues and revival of production through investments in illiquid corporate enterprises.

  16. Theoretical and Methodological Aspects of Assessing the Financial Stability of the Banking System

    Directory of Open Access Journals (Sweden)

    Bezrodna Olena S.

    2017-06-01

    Full Text Available The aim of the article is to substantiate the directions and develop methodological tools for assessing the financial stability of the banking system. Taking into account the emergence character of the banking system as a complex systemic formation and the results of the analysis of scientific literature, arguments are given regarding the need to assess its financial stability using the following groups of indicators: intensity of the credit and financial interaction in the interbank market; functional load of the banking system in the context of ensuring macroeconomic development; structural changes and financial imbalances in the banking system and the activity of systemically important banks. There proposed a methodological approach to assessing the financial stability of the banking system, which implies quantitative integral assessment of its level and qualitative interpretation of the results using the methods of entropy and “golden section”, respectively. The application of the improved approach will allow identifying sources of risk distribution in the banking system and develop a set of effective regulatory measures in accordance with a certain level of its financial stability. Prospects for further research in this direction are to determine the dominants of ensuring the financial stability of the banking system as well as the threshold values of its assessment indicators, which serve to diagnose the crisis and can be used as a tool for the macro-prudential policy.

  17. Segment financial reporting: historic aspects, current problems and prospects of development

    Directory of Open Access Journals (Sweden)

    S.F. Legenchyk

    2016-12-01

    Full Text Available Actuality of research in developing methods of segment financial reporting has been grounded. Features of the development of regulatory process for financial reporting segments have been grounded. Three main stages of the system regulating the development of financial reporting segments in the world (the original accumulation of capital regulation, improve accounting standards to harmonize accounting standards have been highlight and grounded. The theoretical and methodological problems of segment information formation and organization have been identified and analyzed. These problems have been combined in the two groups (general problem forming segment information; domestic problems forming segment information. The future prospects of the financial segment reporting allowing for the regulation of this sphere in Ukraine have been considered. The necessity of the application of positive accounting theory to improve the quality of accounting segment information have been grounded.

  18. TECHNICAL ASPECTS COMPARING THE IFRS AND THE US GAAP CONCERNING FINANCIAL INVESTMENT COMPANIES

    Directory of Open Access Journals (Sweden)

    Luminita Paiusan

    2014-11-01

    Full Text Available In the context of current interconnected capital markets, all the investors, regardless their country of origin would be provided with the improvement of the quality and comparability of financial information due to the high quality of some common standards of financial reporting. In order to achieve this, the two bodies, the FASB and the IASB, are working together to reduce the differences between the IFRS and the US GAAP. However, there are some problems observed by the US SIF managers, which fall under their area of work. They are divided in three groups: The lack of essential information expected by the American investors. For example, the IFRS does not impose the presentation of the investments made by an investment company; Different assessment bases for the financial actives and debts in the IFRS, which influences the main indicators for the investors; Presenting relevant information regarding the risks taken by investment funds and the analysis of proneness to these risks.

  19. METHODOLOGICAL ASPECTS OF CONTENT ANALYSIS OF CONVERGENCE BETWEEN UKRAINIAN GAAP AND INTERNATIONAL FINANCIAL REPORTING STANDARDS

    Directory of Open Access Journals (Sweden)

    R. Kuzina

    2015-06-01

    Full Text Available The objective conditions of Ukraine’s integration into the global business environment the need to strengthen the accounting and financial re-porting. At the stage of attracting investment in the country there is a need in the preparation of financial statements generally accepted basic prin-ciples of which are based on common international financial reporting standards (IFRS . Relevant is the assessment of convergence of national standards and International Financial Reporting Standards. However, before you conduct content analysis necessary to determine compliance with standards of methodological approaches to the selection of key indicators for the assessment of convergence. The article is to define the methodo-logical approaches to the selection and development of indicators IFRSs list of key elements for further evaluation convergence of national and international standards. To assess the convergence was allocated 187 basic key elements measuring the level of convergence to IFRS. Sampling was carried out based on the professional judgment of the author, the key indicators of the standard, based on the evaluation of the usefulness of accounting information. These figures make it possible to calculate the specific level of convergence of international and national standards and determine how statements prepared by domestic standards corresponding to IFRS. In other words, can with some certainty assert that Ukraine has made (“good practices in IFRS implementation” or not? This calculation will assess the regulatory efforts of government agencies (Ministry of Finance on the approximation of Ukrainian standards and IFRS.

  20. SOME ASPECTS OF METHODOLOGICAL BASIS OF BANK’S FINANCIAL SECURITY MODELING

    Directory of Open Access Journals (Sweden)

    Z. Vasylchenko

    2013-05-01

    Full Text Available Developed methodical approaches for assessing financial safety of bank. Proposed by authors theoretical concept of integral bank’s financial security index has in its basis indicators of capital sufficiency, capital growth, liquidity and return on assets. Bringing together all the mentioned values is appropriate to do using the reliability function. As an input data for setting this function serve expert evaluations regarding the stability of the object that is under consideration. It was found out, that typically system of expert evaluations has couple of features (advantages, which don’t exclude and also don’t complement each other. These features authors consider by separating them as compensational, non-compensational and partly compensational advantages. It was proved, that in banking it is extremely important itself the realistic setup of the ratio between partial and integral indicators, which are partly inherent to-compensational advantage. Proved that the developed approaches for assessing strategic decisions on financial safety of bank are based on three-level index system: bank’s primary accounting figures; aggregate of special generalized figures which consolidate information on management decisions made in bank to the most possible extent; integral indices of financial safety of bank.

  1. SOME FINANCIAL – LEGAL ASPECTS OF BANK CREDIT MEDIATION IN FOREIGN TRADE

    Directory of Open Access Journals (Sweden)

    Ignat Papazov

    2017-03-01

    Full Text Available Commercial banks are one of the most important and influential economic agents whose outputs produce the movement of large financial resources, as well as the increase in the magnitude of the same. This circumstance is in direct connection with the bank credit intermediation and precisely the specific operations framed within its scope reinforce the dominant position of the banks in the monetary circle. It is the banks that are at the center of a complex of financial - monetary and credit relations, where at the entrance and the exit of which are the clients - in different quality. Once, as creditors, and second time - as debtors/borrowers vis-à-vis the banking institution. The credit mechanism has as a consequence the growth of the foreign capital advanced to the banking business, transposing it into credit resources.

  2. New aspects of the adaptive synchronization and hyperchaos suppression of a financial model

    International Nuclear Information System (INIS)

    Jajarmi, Amin; Hajipour, Mojtaba; Baleanu, Dumitru

    2017-01-01

    This paper mainly focuses on the analysis of a hyperchaotic financial system as well as its chaos control and synchronization. The phase diagrams of the above system are plotted and its dynamical behaviours like equilibrium points, stability, hyperchaotic attractors and Lyapunov exponents are investigated. In order to control the hyperchaos, an efficient optimal controller based on the Pontryagin’s maximum principle is designed and an adaptive controller established by the Lyapunov stability theory is also implemented. Furthermore, two identical financial models are globally synchronized by using an interesting adaptive control scheme. Finally, a fractional economic model is introduced which can also generate hyperchaotic attractors. In this case, a linear state feedback controller together with an active control technique are used in order to control the hyperchaos and realize the synchronization, respectively. Numerical simulations verifying the theoretical analysis are included.

  3. How high are the personnel costs for OSCE? A financial report on management aspects.

    Science.gov (United States)

    Rau, Thea; Fegert, Jörg; Liebhardt, Hubert

    2011-01-01

    The OSCE (objective structured clinical examination) was put to the test in order to assess the clinical practical skills of students in medical studies in the medical faculties. For the implementation of an OSCE, a large number of personnel is necessary. In particular for subjects with limited resources, therefore, efficient cost planning is required. In the winter semester 09/10, the Department of Neurology at the Medical Faculty of the University of Ulm introduced the OSCE as a pilot project. A financial report retrospectively shows the personnel expenses. The report is intended as an example for an insight into the resources needed for the OSCE with simulated patients. Included in the calculation of the financial costs of the OSCE were: employment, status of staff involved in the OSCE, subject-matter and temporal dimension of the task. After the exam, acceptance of the examination format was reviewed by a focus group interview with the teachers and students. The total expenses for the personnel involved in the OSCE amounted to 12,468 €. The costing of the clinic's share was calculated at 9,576 €. Tuition fees from the students have been used to the amount of 2.892 €. For conversion of total expenditure to the number of examines the sum of 86 € per student was calculated. Both students and teachers confirmed the validity of the OSCE and recognised the added value in the learning effects. The high acceptance of the OSCE in neurology by both students and teachers favours maintaining the test format. Against the background of the high financial and logistical costs, however, in individual cases it should be assessed how in the long-term efficient examination procedure will be possible.

  4. Regulation evolution in Sweden with emphasis on financial aspects of decommissioning

    Energy Technology Data Exchange (ETDEWEB)

    Lindskog, St. [the Swedish Nuclear Power Inspectorate, Stockholm (Sweden); Sjoblomb, R. [Tekedo AB, Nykoping (Sweden)

    2008-07-01

    It is generally agreed that it should be the polluters that pay. A corollary to this principle is that it is those who benefit from e g nuclear electricity generation that should pay all the future costs for decommissioning and waste management. In order for such a corollary to be implemented in practice it is necessary that costs can be estimated, that appropriate funds can be accumulated, and that money can be made available at the time when it is needed. This is the principle underlying the recent (2006) recommendation of the European Union Commission on financial resources for decommissioning. The Commission states that a segregated fund with appropriate controls on use is the preferred option for all nuclear installations, and a clear recommendation to this effect is made for new installations. Furthermore, as regards the estimation of decommissioning costs, the Commission recommends a prudent calculation of costs based on appropriate risk management criteria and external supervision. The commission finds that experience shows that exchange of information between national experts concerning the various approaches to and financial arrangements for decommissioning and waste management is an excellent way of facilitating a common response to safety challenges. However, stringent requirements on assessing and securing assets for liabilities have been in force since many years through the various national implementations of the International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS). Thus, precise calculations are to be presented each year (except for ongoing court cases), and in case estimation is difficult, various scenarios should be considered and a weighed average presented. In Sweden, the Law of Finance (SFS 2006:647) regulates how the costs for decommissioning and waste management are to be calculated and paid. A fee is levied on the use of nuclear electricity and accumulated in the waste fund. In addition, the

  5. Regulation evolution in Sweden with emphasis on financial aspects of decommissioning

    International Nuclear Information System (INIS)

    Lindskog, St.; Sjoblomb, R.

    2008-01-01

    It is generally agreed that it should be the polluters that pay. A corollary to this principle is that it is those who benefit from e g nuclear electricity generation that should pay all the future costs for decommissioning and waste management. In order for such a corollary to be implemented in practice it is necessary that costs can be estimated, that appropriate funds can be accumulated, and that money can be made available at the time when it is needed. This is the principle underlying the recent (2006) recommendation of the European Union Commission on financial resources for decommissioning. The Commission states that a segregated fund with appropriate controls on use is the preferred option for all nuclear installations, and a clear recommendation to this effect is made for new installations. Furthermore, as regards the estimation of decommissioning costs, the Commission recommends a prudent calculation of costs based on appropriate risk management criteria and external supervision. The commission finds that experience shows that exchange of information between national experts concerning the various approaches to and financial arrangements for decommissioning and waste management is an excellent way of facilitating a common response to safety challenges. However, stringent requirements on assessing and securing assets for liabilities have been in force since many years through the various national implementations of the International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS). Thus, precise calculations are to be presented each year (except for ongoing court cases), and in case estimation is difficult, various scenarios should be considered and a weighed average presented. In Sweden, the Law of Finance (SFS 2006:647) regulates how the costs for decommissioning and waste management are to be calculated and paid. A fee is levied on the use of nuclear electricity and accumulated in the waste fund. In addition, the

  6. RECENT ASPECTS ON TERRITORIAL DISPARITIES IN FINANCIAL BEHAVIOUR OF HOUSEHOLDS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    BABUCEA ANA-GABRIELA

    2016-06-01

    Full Text Available In the recent past, the Romanian population has experienced major effect of psychological factors on the behavior of its financial, particularly with regard to accessing bank loans for consumer and real estate loans offered by commercial banks sometimes very easy, just "identity card". The financial crisis has compounded the effects of highrisk lending, leading in turn to many Romanian dramatic situations if we consider the impossibility of return of bank debt and the need to adopt legal regulations for restanţierii real estate loans. The major risk of the bankruptcy of the pension system questioned especially amid massive emigration of labor in EU countries, together with a demographic trend downward as he mostly adult population to turn to savings instruments, even if according to studies BNR, they remain mostly in the sphere of bank deposits even if they offer extremely low interest rates. Appealing to methods frequently used to substantiate regional development strategies, the paper aims at analyzing the degree of concentration among the 8 regions, namely overcrowding overall levels of spatial distributions on loans and deposits of households in lei and foreign currency around a typical values of these variables.

  7. The Theoretical and Practical Aspects of Forming the Financial Support for the Health Care System

    Directory of Open Access Journals (Sweden)

    Goncharuk Svitlana M.

    2017-04-01

    Full Text Available The objectives of the article are: defining the theoretical and methodological foundations for financial support for health care institutions; disclosure of the concept and substance of the targeted budget programs in the health care system; a critical analysis of the current practice in the use of performance indicators for the targeted budget programs; improving the methods for managerial decision-making in the course of implementation of the targeted budget programs; determining ways to improve the effectiveness and efficiency of the targeted budget programs in the health care system. In order to develop the health care sector, there’s a necessity to define the order and mechanisms for the priority financing, as well as the personnel and material-technical provision of health care institutions. There is also a need for the State support and regulation of an adequate financing for health care programs to achieve equal access in different regions of Ukraine. It is important further to define the specifics of the health sector’s targeted programs that will facilitate management of them.

  8. Energy from the desert. Very large scale photovoltaic systems: socio-economic, financial, technical and environmental aspects. Executive summary

    Energy Technology Data Exchange (ETDEWEB)

    Kurokawa, K.; Ito, M.; Komoto, K.; Vleuten, P. van der; Faiman, D. (eds.)

    2009-05-15

    This executive summary report for the International Energy Agency (IEA) summarises the objectives and concepts of very large scale photovoltaic power generation (VLS-PV) systems and takes a look at the socio-economic, financial and technical aspects involved as well as the environmental impact of such systems. Potential benefits for desert communities, agricultural development and desalination of water are topics that are looked at. The potential of VLS-PV, its energy payback time and CO{sub 2} emission rates are discussed. Case studies for the Sahara and the Gobi Dessert areas are discussed. A VLS-PV roadmap is proposed and scenarios are discussed. Finally, conclusions are drawn and recommendations are made.

  9. Evaluation of selected financial aspects in the Czech Republic: a research study about the international activities of Czech business

    Directory of Open Access Journals (Sweden)

    Meixnerová Lucie

    2017-01-01

    Full Text Available The paper deals with the evaluation of selected financial aspects of micro, small and medium-sized enterprises in the Czech conditions in the context of the international activities. The aim of this paper is to identify and evaluate whether there are dependencies between these indicators in the context of domestic and international environment by using selected methods. In the article are evaluated the results of our own survey of the development of micro, small and medium enterprises in the years 2009–2016, with a total of 650 respondents (SMEs. The author calculates and describes traditional financial indicators and international activities represented by ROA, ROE and ROC. Research findings confirm that the companies operating in the Czech environment show higher growth at those micro-enterprises without international activities. Companies operating in an international environment shown stronger growth among medium-sized businesses. This is due to the benefits of international cooperation, the size and development of the company, and the growing influence of the international environment on business entities.

  10. ECONOMIC AND FINANCIAL ASPECTS OF ACTIVITY IN SC INAGRO L.L.C. - CRAIOVA, DOLJ

    Directory of Open Access Journals (Sweden)

    Dragoş Mihai MEDELETE

    2013-10-01

    Full Text Available The unit was established in 2003, with the object of "growing plants of the field" - CAEN code 0111. When setting up the unit has had a share capital of 2,000,000 ROL, based in Craiova and Predesti branch in town. It operates 180 ha, which is grown mainly wheat and sunflower crops of maize, barley and oats are grown on small surfaces. The Unit has a number of 5 permanent employees, and during campaigns calling about 10 laborers. Heritage includes an administrative office, huts, warehouses, sector of mechanization, etc.. Based on the three categories of income (operating, financial and extraordinary are formed farm's total revenue, which is as follows: 176 777 lei in 2009, 193,356 lei in the year 2010 to 109.4% in dynamics, 371 766 lei for 2011 (outrunning 2.10 times the reporting base 247,299.7 lei period average (39.9% compared to 2009 - term of reference. Total operating expenses based on total material costs, personnel costs, adjustments and other operating expenses. Based on parameter values, remember earlierhas been reached sequential levels of: 163 478 lei in 2009, 173,779 lei in 2010 (+6.3% dynamic 210 371 lei in 2011 (+28.7% compared to the period reference 210 371 lei for period average (11.7% in the dynamics. Gross profit is equal to current income as farm profit or extraordinary loss has not registered. The gross profit rate is equal to the current rate of profit as the company has not registered extraordinary profit or loss.

  11. Determining Satisfaction with Access and Financial Aspects of Care for Persons Exposed to Libby Amphibole Asbestos: Rural and National Environmental Policy Implications

    International Nuclear Information System (INIS)

    Winters, Ch.A.; Kuntz, S.W.; Hill, W.; Weinert, C.; Rowse, K.

    2011-01-01

    Libby, Montana is a Superfund site and epicenter of one of the worst environmental disasters in the USA history in terms of asbestos-related mortality and morbidity. Perceptions of access and financial aspects of care were explored among a national cohort of persons post asbestos exposure and prior to a 2009 Public Health Emergency Declaration. Our findings indicated the Libby cohort was significantly less satisfied with access and financial aspects of care as measured by two PSQ-III scales when compared to an adult, chronically ill patient sample. Participants with higher levels of respiratory morbidity and depression had significantly lower satisfaction scores

  12. INSTITUTIONAL ASPECTS OF THE CAUSES AND CONSEQUENCES VIOLATION OF FINANCIAL STABILITY: HISTORICAL RETROSPECTIVE AND CURRENT UKRAINIAN REALITIES IN THE CONTEXT OF CHALLENGES OF EUROPEAN INTEGRATION

    Directory of Open Access Journals (Sweden)

    I. Novikova

    2016-06-01

    Full Text Available The article analyzes the institutional aspect of the causes and consequences of violations of financial stability. Done analysis of famous historical examples of the emergence of inflationary bursts, as well as ways of establishing a financial equilibrium. In particular, states that often main cause of violations of financial stability becomes inflationary boom, which arose by wars, socio-economic and political contradictions. It was considered role of institutional instability in the context of the emergence of contemporary geopolitical challenges and socio-economic changes in Ukraine. The paper examines the impact of modern social and economic challenges on growth in inflation and on the deterioration of other macroeconomic indicators in Ukraine. At the end, was provided of the recommendations to overcome the financial problems in the national economy. Emphasized importance of the exchange rate stability of the currency.

  13. The Financial-Economic Aspect of the Media and the Public Service in the Globalization Era (Budget and Ownership Framework

    Directory of Open Access Journals (Sweden)

    Rutovic Zeljko

    2017-01-01

    Full Text Available This study deals with influence of globalization on the economic aspect of the media. Financing the media and the issue of ownership over them represents the fundamental framework on which basis the media work and direct their editorial policy. Principle position implies that owners of the media use power of media to promote their economic, political, cultural and other stances. A particular issue, especially in European countries in transition, represents the financing of public service, as a socially beneficial good. Many commercial media, on the basis of their financial and political power, are trying to diminish or discredit the power and role of the public service. Former socialist countries, now countries in transition, seek from their national budgets to maintain this kind of informing, that is, the public interest, education and promoting cultural values. The era of globalization brought, as one of its negative traits, the domination of profit over culture, education, and even over the right to have quality informing. So the mass media have become a sort of hostage of confrontation of different political and economic interests, which reflects on the quality of media content that strive towards sensationalism, advertocracy, tabloidization. Based on the case study of Montenegro, as a country in transition, the development of mass media is shown, including their financing, ownership structure, and profit.

  14. Monotonic aspects of the mechanical behaviour of bottom ash from municipal solid waste incineration and its potential use for road construction.

    Science.gov (United States)

    Becquart, Frederic; Bernard, Fabrice; Abriak, Nor Edine; Zentar, Rachid

    2009-04-01

    Municipal solid waste incineration (MSWI) bottom ash is an atypical granular material because it may include industrial by-products that result from the incineration of domestic waste. The prospects for the beneficial use of this particular material mainly lie in the field of road construction, as a substitute for the traditional natural aggregates. However, its mechanical properties are still little known, particularly in term of stiffness and deformability, characteristics that are essential to the construction of a durable roadway. The purpose of this paper is to describe better the mechanical behaviour of this recycled material. In order to reach this objective, a large experimental campaign is presented. The first part of this paper presents and comments in detail on the results obtained from static monotonic tests. Oedometric and triaxial shear tests were performed on MSWI bottom ash both before and after treatment with a specific hydraulic binder. These tests allow specification of the mechanical characteristics of the MSWI bottom ash, such as the initial Young's modulus, Poisson's ratio, the compressibility index, the friction angle, and the contracting or dilating behaviour of the material. The results reveal a mechanical behaviour similar to that of initially dense standard materials (sands, unbound granular materials) and a dependence on the applied average pressure, characteristic of the mechanical behaviour of granular media. More laboratory data on other samples of MSWI bottom ash are required to ensure that this comparison is statistically valid.

  15. Ash in the Soil System

    Science.gov (United States)

    Pereira, P.

    2012-04-01

    Ash is the organic and inorganic residue produced by combustion, under laboratory and field conditions. This definition is far away to be accepted. Some researchers consider ash only as the inorganic part, others include also the material not completely combusted as charcoal or biochar. There is a need to have a convergence about this question and define clear "what means ash". After the fire and after spread ash onto soil surface, soil properties can be substantially changed depending on ash properties, that can be different according to the burned residue (e.g wood, coal, solid waste, peppermill, animal residues), material treatment before burning, time of exposition and storage conditions. Ash produced in boilers is different from the produced in fires because of the material diferent propertie and burning conditions. In addition, the ash produced in boilers is frequently treated (e.g pelletization, granulation, self curing) previously to application, to reduce the negative effects on soil (e.g rapid increase of pH, mycorrhiza, fine roots of trees and microfauna). These treatments normally reduce the rate of nutrients dissolution. In fires this does not happen. Thus the implications on soil properties are logically different. Depending on the combustion temperature and/or severity, ash could have different physical (e.g texture, wettability) and chemical properties (e.g amount and type of total and leached nutrients) and this will have implications on soil. Ash can increase and decrease soil aggregation, wettablity and water retention, bulk density, runoff and water infiltration. Normally, ash increases soil pH, Electrical Conductivity, and the amount of some basic nutrients as calcium, magnesium, sodium and potassium. However it is also a potential source of heavy metals, especially if ash pH is low. However the effect of ash on soil in space and time depends especially of the ash amount and characteristics, fire temperature, severity, topography, aspect

  16. ASPECTS OF THE FINANCIAL RISK IN THE ROMANIAN ECONOMY VERSUS THE FRENCH ECONOMY - COMPARATIVE PERSPECTIVE AND ANALYSIS

    Directory of Open Access Journals (Sweden)

    Marinela BARBULESCU

    2016-05-01

    Full Text Available Financial risk is characterizing the variability of outcome indicators within the subject of the company's financial structure. A firm's capital structure is: equity and borrowed capital. In the first part of the paper we presented the types of risks that surround us in contemporary economic life, followed by the detailing and analyzing financial risk at the Romanian enterprise level, and in the last part we applied practically the fundamental financial analysis of risk on the French model. The aim of this paper was to present and analyze the most important situations in which the risk is presented in the economy and to offer suggestions and methods by which it’s unwanted effects can be avoided, minimized or controlled, so as to improve human performance.

  17. Dispersal of Volcanic Ash on Mars: Ash Grain Shape Analysis

    Science.gov (United States)

    Langdalen, Z.; Fagents, S. A.; Fitch, E. P.

    2017-12-01

    Many ash dispersal models use spheres as ash-grain analogs in drag calculations. These simplifications introduce inaccuracies in the treatment of drag coefficients, leading to inaccurate settling velocities and dispersal predictions. Therefore, we are investigating the use of a range of shape parameters, calculated using grain dimensions, to derive a better representation of grain shape and effective grain cross-sectional area. Specifically, our goal is to apply our results to the modeling of ash deposition to investigate the proposed volcanic origin of certain fine-grained deposits on Mars. Therefore, we are documenting the dimensions and shapes of ash grains from terrestrial subplinian to plinian deposits, in eight size divisions from 2 mm to 16 μm, employing a high resolution optical microscope. The optical image capture protocol provides an accurate ash grain outline by taking multiple images at different focus heights prior to combining them into a composite image. Image composite mosaics are then processed through ImageJ, a robust scientific measurement software package, to calculate a range of dimensionless shape parameters. Since ash grains rotate as they fall, drag forces act on a changing cross-sectional area. Therefore, we capture images and calculate shape parameters of each grain positioned in three orthogonal orientations. We find that the difference between maximum and minimum aspect ratios of the three orientations of a given grain best quantifies the degree of elongation of that grain. However, the average aspect ratio calculated for each grain provides a good representation of relative differences among grains. We also find that convexity provides the best representation of surface irregularity. For both shape parameters, natural ash grains display notably different shape parameter values than sphere analogs. Therefore, Mars ash dispersal modeling that incorporates shape parameters will provide more realistic predictions of deposit extents

  18. APPLICATION OF MULTICRITERIA DECISION MAKING THROUGH FINANCIAL, HUMAN RESOURCES AND BUSINESS PROCESS ASPECT IN VERIFICATION OF COMPANIES’ SUCCESS

    Directory of Open Access Journals (Sweden)

    Ivana Tadić

    2013-02-01

    Full Text Available Striving in volatile and competitive business environment, companies have to reveal the ideal path to survive and provide sustainable success, which can be validated using objective and subjective criteria. In order to fulfil stakeholders’ demands, many companies use different types of non financial indicators, characterising them as subjective ones. Authors lately argue about the usage of subjective criteria and validating them equally as objective ones, approving positive relationship between subjective and objective criteria. The main aim of this paper is to research whether the most successful Croatian companies regarding financial ratios show the similar results by other groups of criteria, as human resource management evaluation and evaluation of the business process success. In order to evaluate success of Croatian public companies, those are ranked by three groups of criteria using Simple Additive Weighting Method (SAW for subjective criteria and PROMETHEE II method for objective criteria. Weighted least square (WLS method was used in order to define weight of each criterion.

  19. ASH exhibition at the ICA

    OpenAIRE

    Dening, Geraldine; Elmer, Simon

    2017-01-01

    From the 14-20 August ASH had a residency in the Upper Galleries of the Institute of Contemporary Arts in London. During the week we hosted several talks on aspects of London’s housing ‘crisis’, including a presentation by Co-ops for London, a workshop by Achilles Fanzine, and an ASH meeting on the terms of reference in the Public Inquiry into the Grenfell Tower fire. During our residency we created a wall-size map identifying the site of every London estate regeneration, and on the weekend w...

  20. Financial assurances

    International Nuclear Information System (INIS)

    Paton, R.F.

    1990-01-01

    US Ecology is a full service waste management company. The company operates two of the nation's three existing low-level radioactive waste (LLRW) disposal facilities and has prepared and submitted license applications for two new LLRW disposal facilities in California and Nebraska. The issue of financial assurances is an important aspect of site development and operation. Proper financial assurances help to insure that uninterrupted operation, closure and monitoring of a facility will be maintained throughout the project's life. Unfortunately, this aspect of licensing is not like others where you can gauge acceptance by examining approved computer codes, site performance standards or applying specific technical formulas. There is not a standard financial assurance plan. Each site should develop its requirements based upon the conditions of the site, type of design, existing state or federal controls, and realistic assessments of future financial needs. Financial assurances at U.S. Ecology's existing sites in Richland, Washington, and Beatty, Nevada, have been in place for several years and are accomplished in a variety of ways by the use of corporate guarantees, corporate capital funds, third party liability insurance, and post closure/long-term care funds. In addressing financial assurances, one can divide the issue into three areas: Site development/operations, third party damages, and long-term care/cleanup

  1. Financial aspects of arthroplasty options for intra-capsular neck of femur fractures: a cost analysis study to review the financial impacts of implementing NICE guidelines in the NHS organisations.

    Science.gov (United States)

    Horriat, S; Hamilton, P D; Sott, A H

    2015-02-01

    To review the financial aspects of implementing the latest NICE guideline for neck of femur fracture (CG124), which recommends offering Total Hip Replacement (THR) as an alternative to hemiarthroplasty (HA) for patients, who are independently mobile before injury, not cognitively impaired and well enough to tolerate the operation. Between April 2011 and April 2013 data collected from our Hip Fracture database (NHFD) showed that by following the latest NICE guideline (CG124), out of 840 patients, 176 patients (21%) should be considered for THR rather than HA. Individual procedure costs were calculated by considering cost of implants and consumables (extracted from providers' published catalogues) added to the cost of running operating theatre for each operation. We then used the national tariff for each procedure using relevant HRG codes to calculate the total cost and the income to the Trust. Our data indicated that by implementing the latest NICE guideline (CG124), 37.1% of patients with intra-capsular fracture neck of femur (IC-NOF fracture) would be eligible for THR rather than HA. Although performing cemented THR was the more expensive procedure, our calculation shows that despite increased cost of performing the operation, Trusts can increase their net income by £300-600 (depending on their market force factor) per patient using correct HRG coding and National Tariff. Utilising 2012-13 National Tariff, performing a cemented THR instead of a HA for patients with IC-NOF fracture, as recommended by the latest NICE guideline (CG124) can increase the Trust's revenue per patient in a predictable way. This practice not only results in potentially better patient outcomes but also can increase financial reward and potential for reinvestment in all hip fracture units in the UK. Copyright © 2014 Elsevier Ltd. All rights reserved.

  2. FINANCIAL REPORTING IN PUBLIC INSTITUTIONS AND NON-FINANCIAL ENTITIES. SIMILARITIES AND DIFFERENCES

    OpenAIRE

    Daniela Vitan

    2011-01-01

    The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and non-financial entities. Also, is presented the similarities and the differences aspects between financial reporting of these two patrimonial entities.

  3. Mineralogy of fly ash

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Moon Young; Park, Suk Whan [Korea Inst. of Geology Mining and Materials, Taejon (Korea, Republic of); Lee, Moo Seung [Chonbuk National University, Chonju (Korea, Republic of)

    1995-12-01

    This study is focused on mineralogical and chemical characteristics of coal fly ash collected from Boreong, Honam, Samcheonpo, Gunsan, Seocheon power plants. Mineralogical and chemical characters of fly ashes are clarified by experimental studies, using x-ray diffractometer, scanning electron microscope, differential thermal analyzer, grain size analyzer and chemical analysis. The results of this study can be summarized as follows; The coal fly ashes from the all power plants are mainly consisted with mullite and quartz, and minor quantity of hematite. In particular, fly ash from the Honam power plant is converted into the anorthite under the 1200 degree. According to the result grain size analysis, most of the fly ashes are under the 200 mesh except 66% of fly ashes from the Boreong and Honam, 54% from Seocheon, 83% from Gunsan and 31% from Samcheonpo power plants. The unburned carbon contents are decreased in the small grain size of fly ashes. Under the 200 mesh grain size of Honam fly ashes shows particularly less than 1% content of unburned carbon. Chemical components of fly ashes are found to be 49-80% of SiO{sub 2} and Al{sub 2}O{sub 3} contents in the bituminous and anthracite coal ash are 49-69% and 75-80%, respectively. The Fe{sub 2}O{sub 3} and CaO concentrations in the bituminous coal ash are higher than anthracite coal ash. The trace elements such as Pb and Zn are higher anthracite coal ash than bituminous coal ash, which is mainly due to the grain size characteristic. The fly ash from Honam power plant with high CaO content can be used potassium silicate fertilizer and raw materials for cements after separation of 200 mesh. Anorthite are formed after 1200 degree heating of bituminous coal ash, which can be utilized as aggregate and bricks. (author). 21 refs., 32 figs., 7 tabs.

  4. Asymmetric Ashes

    Science.gov (United States)

    2006-11-01

    , it is. "This has some impact on the use of Type Ia supernovae as standard candles," says Ferdinando Patat. "This kind of supernovae is used to measure the rate of acceleration of the expansion of the Universe, assuming these objects behave in a uniform way. But asymmetries can introduce dispersions in the quantities observed." "Our discovery puts strong constraints on any successful models of thermonuclear supernova explosions," adds Wang. Models have suggested that the clumpiness is caused by a slow-burn process, called 'deflagration', and leaves an irregular trail of ashes. The smoothness of the inner regions of the exploding star implies that at a given stage, the deflagration gives way to a more violent process, a 'detonation', which travels at supersonic speeds - so fast that it erases all the asymmetries in the ashes left behind by the slower burning of the first stage, resulting in a smoother, more homogeneous residue.

  5. Radioisotope conveyor ash meter

    International Nuclear Information System (INIS)

    Savelov, V.D.

    1994-01-01

    Radioisotope conveyor ash meter realizes persistent measuring of ashiness of coal and products of its enrichment on the belt conveyor without contact. The principle of ash meter acting is based on functional dependence of the gamma radiation flows backscattering intensity of radioisotope sources from the ash volume content in the controlled fuel. Facility consists from the ashiness transducer and the processing and control device

  6. Ash in fire affected ecosystems

    Science.gov (United States)

    Pereira, Paulo; Jordan, Antonio; Cerda, Artemi; Martin, Deborah

    2015-04-01

    Ash in fire affected ecosystems Ash lefts an important footprint in the ecosystems and has a key role in the immediate period after the fire (Bodi et al., 2014; Pereira et al., 2015). It is an important source of nutrients for plant recover (Pereira et al., 2014a), protects soil from erosion and controls soil hydrological process as runoff, infiltration and water repellency (Cerda and Doerr, 2008; Bodi et al., 2012, Pereira et al., 2014b). Despite the recognition of ash impact and contribution to ecosystems recuperation, it is assumed that we still have little knowledge about the implications of ash in fire affected areas. Regarding this situation we wanted to improve our knowledge in this field and understand the state of the research about fire ash around world. The special issue about "The role of ash in fire affected ecosystems" currently in publication in CATENA born from the necessity of joint efforts, identify research gaps, and discuss future cooperation in this interdisciplinary field. This is the first special issue about fire ash in the international literature. In total it will be published 10 papers focused in different aspects of the impacts of ash in fire affected ecosystems from several parts of the world: • Fire reconstruction using charcoal particles (Burjachs and Espositio, in press) • Ash slurries impact on rheological properties of Runoff (Burns and Gabet, in press) • Methods to analyse ash conductivity and sorbtivity in the laboratory and in the field (Balfour et al., in press) • Termogravimetric and hydrological properties of ash (Dlapa et al. in press) • Effects of ash cover in water infiltration (Leon et al., in press) • Impact of ash in volcanic soils (Dorta Almenar et al., in press; Escuday et al., in press) • Ash PAH and Chemical extracts (Silva et al., in press) • Microbiology (Barreiro et al., in press; Lombao et al., in press) We believe that this special issue will contribute importantly to the better understanding of

  7. Practical C++ financial programming

    CERN Document Server

    Oliveira, Carlos

    2015-01-01

    Practical C++ Financial Programming is a hands-on book for programmers wanting to apply C++ to programming problems in the financial industry. The book explains those aspects of the language that are more frequently used in writing financial software, including the STL, templates, and various numerical libraries. The book also describes many of the important problems in financial engineering that are part of the day-to-day work of financial programmers in large investment banks and hedge funds. The author has extensive experience in the New York City financial industry that is now distilled in

  8. Melting and Sintering of Ashes

    DEFF Research Database (Denmark)

    Hansen, Lone Aslaug

    1997-01-01

    , the biggest deviations being found for salt rich (i.e. straw derived) ashes.A simple model assuming proportionality between fly ash fusion and deposit formation was found to be capable of ranking deposition rates for the different straw derived fly ashes, whereas for the fly ashes from coal/straw co......-firing, the model only had a qualitative agreement with the measured ash deposit formation rates.Sintering measurements were carried out by means of compression strength testing of ash pellets. This method showed to not be applicable for the salt rich fly ash derived from straw combustion. For the fly ashes...... have been employed in a simple model for prediction of ash deposit formation, the results of which have been compared to ash deposition formation rates measured at the respective boilers.The ash fusion results were found to directly reflect the ash compositional data:a) Fly ashes and deposits from...

  9. Sources of Financial Sociability

    DEFF Research Database (Denmark)

    Thompson, Grahame

    2011-01-01

    This article investigates the sources of sociability in modern financial systems as a prelude to assessing the prospects for financial regulation. Three sources are identified: sociality dependent upon contract, upon relational interdependency, and upon the operation of will and passion. Each...... of the article which is to explore further the nature of ‘irrationality’ as manifest in financial crises. When the contours of both these aspects of financial calculation have been elaborated, the article moves on to consider how they might shape regulatory responses to the seeming inevitability of financial...

  10. Trace elements in coal ash

    Science.gov (United States)

    Deonarine, Amrika; Kolker, Allan; Doughten, Michael W.

    2015-01-01

    Coal ash is a residual waste product primarily produced by coal combustion for electric power generation. Coal ash includes fly ash, bottom ash, and flue-gas desulfurization products (at powerplants equipped with flue-gas desulfurization systems). Fly ash, the most common form of coal ash, is used in a range of products, especially construction materials. A new Environmental Protection Agency ruling upholds designation of coal ash as a non-hazardous waste under Subtitle D of the Resource Conservation and Recovery Act, allowing for the continued beneficial use of coal ash and also designating procedures and requirements for its storage.

  11. Essays in financial econometrics

    OpenAIRE

    Αντύπας, Αντώνιος Τ.

    2012-01-01

    The present doctoral thesis covers different aspects in the financial econometrics area. In particular, the research focuses on the heterogeneous agents in the market (rational and behavioural), the performance measures related to this type of agents and, more generally, the asset evaluation within a portfolio selection framework. Further, the time varying dependence among the financial markets is also considered. In general, the financial markets represent one of the main indicators fo...

  12. ASPECTS REGARDING THE EVOLUTION OF ROMANIA’S PUBLIC DEBT IN THE CONTEXT OF ITS INTEGRATION WITHIN THE E.U. AND OF WORLDWIDE FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    MARIANA MAN

    2011-01-01

    Full Text Available Governmental public debt is determined by the State’s financial needs that display a permanent character. The State’s financial needs are covered by cashed incomes coming from taxes and other contributions. The State’s incomes and the opportunity of obtaining them are almost never enough large in order to cover all the expenditures of a period (as a rule, one year. Such a lack of resources determines the turning up of certain budget deficits whose covering is done owing to internal or external loans. All the sums loaned and not refunded at a certain moment determines the appearance of the public debt of a country. Public debt consists in the total sums borrowed by the central public authorities, by the administrative and territory units, and contracted or guaranteed by the other public entities, from natural or juridical persons on the internal market or from abroad and not refunded at a certain moment. Governmental public debt represents the State’s total financial obligations at a certain moment coming from refunding financings directly contracted or guaranteed by the Government on financial markets. During a period when most of the countries have to face the challenges determined by the lack of sustaining internal and external public debt, we consider that the problems generated by administrating public debt mainly focus upon the impact of the present financial crisis upon the level of the public debt and upon the manner of administrating it.

  13. Aspects of an amendment of the regime of third party liability and financial security under atomic energy law in the 1990s

    International Nuclear Information System (INIS)

    Pelzer, N.

    1991-01-01

    The existing regime of third party liability and financial security applicable in the FRG basically is an up-to-date and risk-adequate system of compensation for nuclear damage. This is particularly true since unrestricted financial liability has been introduced. The legal provisions offer adequate protection of interests of possible victions of a nuclear accident without inflicting unreasonable hardship on liable persons. The expert opinion discusses the limits, purposes and subjects of a possible amendment of the nuclear liability law, referring to items such as: principles of liability, financial security, commitment of the Federal Government; the concept of definition of damage, time limit to claims. Points of main interest for a future improvement are stated to be the yet unsolved strict liability problem, the organizational scheme of settlement of claims, and an international nuclear liability regime, the so-called system of risk pooling. (orig./HSCH) [de

  14. Protecting black ash from the emerald ash borer

    Science.gov (United States)

    Les Benedict

    2010-01-01

    Black ash (Fraxinus nigra) is an important resource for Tribes in the Northeast and Great Lakes regions of the North American continent. Ash in North America is being threatened with widespread destruction as a result of the introduction of emerald ash borer beetle (Agrilus planipennis) in 2002. Measures are being taken to slow the spread of emerald ash borer beetle....

  15. Financial Implications of Curriculum Range.

    Science.gov (United States)

    Harrold, Ross

    1978-01-01

    This article attempts to clarify the interdependent nature of curricular and financial aspects of school organization, then to provide a conceptual tool to help administrators consider both aspects concurrently. (Author)

  16. Financial history and financial economics

    OpenAIRE

    Turner, John D.

    2014-01-01

    This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...

  17. Production of mineral ash-wool

    International Nuclear Information System (INIS)

    Micevic, Z.; Djekic, S.

    1996-01-01

    The project entitled 'Production of Mineral Ash-Wool' presents a new technology of possible use of the fly ash, generated as a waste product from the fossil fueled power plants, as a basic raw material for manufacturing of different products from a new mineral ash-wool. The wide area of mineral ash-wool application (civil engineering, industry, power generation, etc.) and the advantages of this new technology (important raw material obtained free of charge, substitution of expensive silicate stone, use of electric energy for melting instead for coke, vicinity of factory location close to the fossil fueled power plant, lower product price, reduction of environmental pollution, etc.) have resulted in the performance of the bench scale tests. Positive results have been obtained, as a good initial base for the realization of this project. The named study as an detailed analysis has been carried out for the assessment of: supply and sales market, analysis of possible and selection of an optimal location of the factory in the frame of fossil fueled power plant 'Kosovo', selection of the production capacity and alternative preliminary technical designs of the factory for the mineral ash-wool production. For the studied alternatives, specifications and capital investments evaluations for equipment and works (mechanical, civil engineering and electromechanical part) have been made as well as assessments of production costs. Based on the performed economical and financial analyses, as well as the sensitivity analyses one could be concluded that the investments in the factory for the mineral ash-wool production is highly economically acceptable. (author). 1 fig., 1 tab., 3 refs

  18. Shedding of ash deposits

    DEFF Research Database (Denmark)

    Zbogar, Ana; Frandsen, Flemming; Jensen, Peter Arendt

    2009-01-01

    . Deposit shedding can be defined as the process of deposit removal from the heat transfer surfaces. Mechanical and thermal shock devices for deposit removal can be implemented within into the boiler, which can be then referred to as artificial shedding. Sootblowing is one such process, where a pressurized...... on the ash characteristics and the boiler operation. Different deposit characteristics will govern the ash deposit behaviour, and thus the mechanism of deposit shedding. The deposit strength will influence the erosion and gravity shedding mechanisms. The ash viscosity and the melting behaviour will govern...

  19. Financial Stability and Financial Inclusion

    OpenAIRE

    Peter J. Morgan; Victor Pontines

    2014-01-01

    Developing economies are seeking to promote financial inclusion, i.e., greater access to financial services for low-income households and firms, as part of their overall strategies for economic and financial development. This raises the question of whether financial stability and financial inclusion are, broadly speaking, substitutes or complements. In other words, does the move toward greater financial inclusion tend to increase or decrease financial stability? A number of studies have sugge...

  20. General safety aspects

    International Nuclear Information System (INIS)

    1998-01-01

    In this part next aspects are described: (1) Priority to safety; (2) Financial and human resources;; (3) Human factor; (4) Operator's quality assurance system; (5) Safety assessment and Verification; (6) Radiation protection and (7) Emergency preparedness

  1. Working group 1: Economic aspects. Main financial and economic problems required by the development of electricity district area during the period 1976-1985

    International Nuclear Information System (INIS)

    Maldague, R.; Frerotte, M.

    1976-01-01

    From three different G.N.P. growth rates models for the country the consumption of primary energy and electricity in 1985 and afterwards is evaluated following four models. The compared MWh cost of nuclear and classical power stations for electricity production evaluated for 1985 are analysed. The assumed power is 1300 MW for the nuclear and 600 MW for the classical power station. The power stations to install afterwards 1985 are presented and their impact on the financial investments, the employment and trade balance is considered. (A.F.)

  2. Fusion characterization of biomass ash

    DEFF Research Database (Denmark)

    Ma, Teng; Fan, Chuigang; Hao, Lifang

    2016-01-01

    The ash fusion characteristics are important parameters for thermochemical utilization of biomass. In this research, a method for measuring the fusion characteristics of biomass ash by Thermo-mechanical Analyzer, TMA, is described. The typical TMA shrinking ratio curve can be divided into two...... stages, which are closely related to ash melting behaviors. Several characteristics temperatures based on the TMA curves are used to assess the ash fusion characteristics. A new characteristics temperature, Tm, is proposed to represent the severe melting temperature of biomass ash. The fusion...... characteristics of six types of biomass ash have been measured by TMA. Compared with standard ash fusibility temperatures (AFT) test, TMA is more suitable for measuring the fusion characteristics of biomass ash. The glassy molten areas of the ash samples are sticky and mainly consist of K-Ca-silicates....

  3. Functioning of the various forms of mental health care in Poland in the years 2010-2013. Organizational, economic and financial aspects.

    Science.gov (United States)

    Lisiecka-Biełanowicz, Mira; Biechowska, Daria; Cianciara, Dorota

    2018-02-28

    The main objective of the study was to verify the hypothesis about the high growth rate of expenditure on the provision of mental health in the past few years. High dynamics of the expenditure increase will result in the development of a model of community psychiatry and a gradual move away from the hospital psychiatric treatment towards mental health care in the open system, including the community one. This research is based on data on the implementation of services for mental health care in the framework of agreements with the National Health Fund, which has been collected in the NFZ IT system. Some information is from 2010, which was adopted as the base date for the implementation of the principles of the National Mental Health Program in 2011. The data from the implementation of individual benefits in 2013 were used for the comparison. In addition, other selected organizational, economic and financial elements of the psychiatric care system were analyzed. In 2013, compared to 2010, increased the number of mental health care organizations: outpatient mental health clinics (an increase of 37 clinics), outpatient mental health day hospital wards (an increase of 25 wards) and community psychiatric treatment teams (an increase of 74 teams). The largest increase in the value of contracts (approx. 150%) was related to community treatment teams. Between 2010 and 2013 there was an increase in the value of cleared contracts in psychiatric care, in general and in each of the three forms of psychiatric care (i.e., in day wards, outpatient mental health clinics and in community teams). The highest increase in investments included community treatment teams, to a lesser extent day wards and outpatient clinics. The adopted organizational, economic and financial solutions in the mental health care system are in line with the objectives of the National Mental Health Program, including the assumed structure of Mental Health Centers.

  4. Emerald ash borer aftermath forests: the future of ash ecosystems

    Science.gov (United States)

    Kathleen S. Knight; Daniel A. Herms; John Cardina; Robert Long; Kamal J.K. Gandhi; Catharine P. Herms

    2011-01-01

    The effects of emerald ash borer (EAB) (Agrilus planipennis) on forest ecosystems are being studied through a collaborative research program between the U.S. Forest Service and The Ohio State University. We are monitoring ash demographics, understory light availability, EAB population dynamics, native and non-native plants, and effects of ash...

  5. Study on Type C Coal Fly ash as an Additive to Molding Sand for Steel Casting

    Science.gov (United States)

    Palaniappan, Jayanthi

    2017-04-01

    Study of physio-chemical properties studies such as granulometric analysis, moisture, X ray fluorescence etc. were performed with Type C coal—combustion fly ash to investigate their potential as a distinct option for molding sand in foundry, thereby reducing the dependency on latter. Technological properties study such as compressive strength, tensile strength, permeability and compaction of various compositions of fly ash molding sand (10, 20 and 30 % fly ash substitute to chemically bonded sand) were performed and compared with silica molding sand. Steel casting production using this fly ash molding sand was done and the casting surface finish and typical casting parameters were assessed. It was noted that a good quality steel casting could be produced using type C fly ash molding sand, which effectively replaced 20 % of traditional molding sand and binders thereby providing greater financial profits to the foundry and an effective way of fly ash utilization (waste management).

  6. Ash Properties of Alternative Biomass

    DEFF Research Database (Denmark)

    Capablo, Joaquin; Jensen, Peter Arendt; Pedersen, Kim Hougaard

    2009-01-01

    analysis into three main groups depending upon their ash content of silica, alkali metal, and calcium and magnesium. To further detail the biomass classification, the relative molar ratio of Cl, S, and P to alkali were included. The study has led to knowledge on biomass fuel ash composition influence...... on ash transformation, ash deposit flux, and deposit chlorine content when biomass fuels are applied for suspension combustion....

  7. Silica from Ash

    Indian Academy of Sciences (India)

    and may change the product characteristics (colour, etc.). This method of quality assessment is more suitable to workers at the processing site as it does not involve lab-scale analysis. Process. The initial step is extraction of silica from ash as sodium silicate using caustic soda. This reaction is carried out at a temperature.

  8. Transfer of financial obligations for the disposal of nuclear waste and decommissioning of German NPP's. Legal aspects of a trust model

    International Nuclear Information System (INIS)

    Schewe, Markus; Wiesendahl, Stefan

    2015-01-01

    The nuclear power plant operators have to bear the costs associated with the closure and the decommissioning of the German nuclear power plants as well as the costs for the disposal of nuclear waste. For that purpose, the operators have to build up sufficient reserves for the decommissioning phase. These reserves at the end of 2013 amounted to approximately 36 billion Euro. Changing this system is discussed very so often. Last in May 2014, a public debate started dealing with the so called trust model (''Stiftungsmodell''). The press published deliberations of several operators to transfer their entire nuclear business to the Federal Republic of Germany. Under this deliberation the current nuclear power plant operations, as well as closure obligations would be contributed to trust. Further, also the reserves should be ''transferred'' to the trust. RAG-Foundation (RAG-Stiftung) - which will assume the financial obligations in connection with Germany's closure of underground coal mining activities - sometimes is cited as a role model. The article covers elements of German trust law and atomic energy law regarding such deliberations. In trust law e.g. it can be debated whether the trust should be established under public or - as in the case of RAG-Foundation - under private law. In this context we will set out the major differences between those two options. In the public law part we will notably address issues arising from individual licensing requirements for nuclear power plants and focus on questions concerning reliability, requisite qualification and organizational structures.

  9. Differential utilization of ash phloem by emerald ash borer larvae: Ash species and larval stage effects

    Science.gov (United States)

    Yigen Chen; Michael D. Ulyshen; Therese M. Poland

    2012-01-01

    Two experiments were performed to determine the extent to which ash species (black, green and white) and larval developmental stage (second, third and fourth instar) affect the efficiency of phloem amino acid utilization by emerald ash borer (EAB) Agrilus planipennis Fairmaire (Coleoptera: Buprestidae) larvae. EAB larvae generally utilized green ash...

  10. Aggregate material formulated with MSWI bottom ash and APC fly ash for use as secondary building material

    International Nuclear Information System (INIS)

    Valle-Zermeño, R. del; Formosa, J.; Chimenos, J.M.; Martínez, M.; Fernández, A.I.

    2013-01-01

    Highlights: ► A concrete formulation was optimized using Bottom Ash and APC ash. ► 10% of APC ash achieves good compromise between economic and performance aspects. ► The crushed concrete was evaluated as secondary building granular material. ► The environmental behavior allows its use as secondary material. ► The abrasion resistance is not good enough for its use as a road sub-base material. - Abstract: The main goal of this paper is to obtain a granular material formulated with Municipal Solid Waste Incineration (MSWI) bottom ash (BA) and air pollution control (APC) fly ash to be used as secondary building material. Previously, an optimum concrete mixture using both MSWI residues as aggregates was formulated. A compromise between the environmental behavior whilst maximizing the reuse of APC fly ash was considered and assessed. Unconfined compressive strength and abrasion resistance values were measured in order to evaluate the mechanical properties. From these results, the granular mixture was not suited for certain applications owing to the high BA/APC fly ash content and low cement percentages used to reduce the costs of the final product. Nevertheless, the leaching test performed showed that the concentrations of all heavy metals were below the limits established by the current Catalan legislation for their reutilization. Therefore, the material studied might be mainly used in embankments, where high mechanical properties are not needed and environmental safety is assured

  11. Ash study for biogas purification

    International Nuclear Information System (INIS)

    Juarez V, R. I.

    2016-01-01

    This work evaluates the ashes generated from the wood and coal combustion process of the thermoelectric plant in Petacalco, Guerrero (Mexico) in order to determine its viability as a filter in the biogas purification process. The ash is constituted by particles of morphology and different chemical properties, so it required a characterization of the same by different analytical techniques: as was scanning electron microscopy and X-ray diffraction, in order to observe the microstructure and determine the elemental chemical composition of the particles. Prior to the analysis, a set of sieves was selected to classify as a function of particle size. Four different types of ashes were evaluated: one generated by the wood combustion (wood ash) and three more of the Petacalco thermoelectric generated by the coal combustion (wet fly ash, dry fly ash and dry bottom ash). (Author)

  12. Financial Investment Services Regulation

    Directory of Open Access Journals (Sweden)

    Gabriela Anghelache

    2006-04-01

    Full Text Available This article includes the latest regulations regarding the financial investments services. After presenting some elements about prudence and conduct rules, the peculiar aspects of the presentation form and of the contract, with all the forms demanded by such transaction, are analyzed. Afterwards, the focus is set on the transparency and integrity of the operations. Another aspect is about the free circulation of services and about the role of the clearing fund, being distinguished all thesensitive elements this fund raises.

  13. Financial derivatives

    OpenAIRE

    Koutný, Ondřej

    2012-01-01

    1 Abstract/ Financial derivatives The purpose of this thesis is to provide an introduction to financial derivatives which has been, from the legal perspective, described in a not satisfactory manner as quite little literature that can be found about this topic. The main objectives of this thesis are to define the term "financial derivatives" and its particular types and to analyse legal nature of these financial instruments. The last objective is to try to draft future law regulation of finan...

  14. Economic system analysis of coal preconversion technology: Phase I. Volume V. Survey of socioeconomics, financial statistics, and legal aspects. Interim report for the period August 1973--July 1975

    Energy Technology Data Exchange (ETDEWEB)

    1975-07-01

    The future of large-scale surface coal mining in the United States will be affected by socio-economic factors, corporate finances, and legal constraints. This report presents a survey of these considerations and how they affect mining. Socio-economic factors are defined as the effects of a mining project on the surrounding communities. This volume presents the changes some consider beneficial, others detrimental, which occur when a new mine is opened in a virgin area. A new mine would cause an increase in employment, population and the community's tax base, but also would generate population profile changes, urbanize a previously rural community, and increase demands on community services. Corporate finances are an important consideration when assessing industry's ability to meet the required expansion in coal mining. As discussed in this report, the coal industry is dominated by companies whose revenues are generated mainly from non-coal operations. The production of coal is dispersed among many companies; however, the trend is toward more concentration of production among fewer firms through mergers. Internal sources of capital within the industry are limited and may curtail the opening of large-scale surface mines in the future. Federal, state, and local laws are becoming more constrictive and demanding of the coal industry. Federal involvement alone, throughout the life cycle of a mine, includes regulations on environmental protection, health, safety and public land control. A list of twenty Federal laws and a directory of eight major Federal agencies outlining the legal aspects that have an impact on surface coal mining are presented. (auth)

  15. Financial Workbook

    International Development Research Centre (IDRC) Digital Library (Canada)

    jmcdonald

    Financial Workbook. External User Guide. Grant Administration Division .... Financial Reporting cycle. The Workbook passes back and forth between the recipient and IDRC throughout the project life cycle. Proposed Budget Preparation. Financial Reporting ... The system will automatically calculate the indirect cost per year.

  16. financial statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    This Management's Discussion and Analysis (MD&A) provides a narrative discussion of the financial results and operational changes for the financial year ended on. 31 March 2015. This discussion should be read with the. Financial Statements and accompanying notes provided on pages 46-63, which were prepared in ...

  17. Increasing Financial Security

    Science.gov (United States)

    Kiss, Elizabeth

    2006-01-01

    Earning, spending, saving and investing, and using credit are important aspects of money management that teens need to understand as they move into adulthood. Family and consumer sciences (FCS) professionals have a long history of addressing this important life skill. This brief article describes the High School Financial Planning Program (HSFPP),…

  18. Financial globalization and economic development

    OpenAIRE

    TSINTSADZE ASIE ENVEROVNA; PHUTKARADZE BEKA ZAUROVICH

    2017-01-01

    The purpose of this paper is to evaluate the impact of financial globalization on economic growth. Advantages and disadvantages have been analyzed, applying various theoretical aspects, as well as empirical data for the period of 2000-2011

  19. Ashes for organic farming

    OpenAIRE

    Kousa, T.; Heinonen, M.; Suoniitty, T.; Peltonen, K.

    2013-01-01

    Nowadays only eight percent of the cultivated field area is used for organic farming. The Ministry of Agriculture and Forestry has published the guidelines for the program of organic farming to diversify the supply and the consumption of organic food. The aim is to increase organically arable land to 20% by the year 2020.The demand of organic fertilizer products is strongly increasing. Interest in forestry by-products (ash, bark, zero fiber, etc.) for use in organic production has recently be...

  20. Ash Management Review—Applications of Biomass Bottom Ash

    Directory of Open Access Journals (Sweden)

    Harpuneet S. Ghuman

    2012-10-01

    Full Text Available In industrialized countries, it is expected that the future generation of bioenergy will be from the direct combustion of residues and wastes obtained from biomass. Bioenergy production using woody biomass is a fast developing application since this fuel source is considered to be carbon neutral. The harnessing of bioenergy from these sources produces residue in the form of ash. As the demand for bioenergy production increases, ash and residue volumes will increase. Major challenges will arise relating to the efficient management of these byproducts. The primary concerns for ash are its storage, disposal, use and the presence of unburned carbon. The continual increase in ash volume will result in decreased ash storage facilities (in cases of limited room for landfill expansion, as well as increased handling, transporting and spreading costs. The utilization of ash has been the focus of many studies, hence this review investigates the likely environmental and technological challenges that increased ash generation may cause. The presence of alkali metals, alkaline earth metals, chlorine, sulphur and silicon influences the reactivity and leaching to the inorganic phases which may have significant impacts on soils and the recycling of soil nutrient. Discussed are some of the existing technologies for the processing of ash. Unburned carbon present in ash allows for the exploration of using ash as a fuel. The paper proposes sieve fractionation as a suitable method for the separation of unburnt carbon present in bottom ash obtained from a fixed-bed combustion system, followed by the application of the gasification technology to particle sizes of energy importance. It is hoped that this process will significantly reduce the volume of ash disposed at landfills.

  1. MSW fly ash stabilized with coal ash for geotechnical application.

    Science.gov (United States)

    Kamon, M; Katsumi, T; Sano, Y

    2000-09-15

    The solidification and stabilization of municipal solid waste (MSW) fly ash for the purpose of minimizing the geo-environmental impact caused by toxic heavy metals as well as ensuring engineering safety (strength and soaking durability) are experimentally evaluated. The mixtures of MSW fly ash stabilized with cement and fluidized bed combustion coal fly ash (FCA) were used for unconfined compressive strength tests, leachate tests, and soaking tests. The behavior of soluble salts contained in the MSW fly ash significantly affects strength development, soaking durability, and the hardening reaction of the stabilized MSW fly ash mixtures. The cement stabilization of the MSW fly ash does not have enough effect on strength development and soaking durability. The addition of cement only contributes to the containment of heavy metals due to the high level of alkalinity. When using FCA as a stabilizing agent for MSW fly ash, the mixture exhibits high strength and durability. However, the Cd leachate cannot be prevented in the early stages of curing. Using a combination of cement and FCA as a MSW fly ash stabilizer can attain high strength, high soaking durability, and the containment of heavy metals. The stabilized MSW fly ash with cement and FCA can be practically applied to embankments.

  2. Micromorphology use for visualization of fly-ash distribution in sandy material

    Science.gov (United States)

    Kodesova, R.; Kapicka, A.

    2009-04-01

    Fly-ash migration in three sands of various particle size distributions and consequently various porosities, was studied in the laboratory. The fly-ash was applied on the top of all sands packed in plastic cylinders followed by pulse infiltrations. Water regime was monitored using the soil water content sensors and tensiometers. Kappameter SM400 (Petrovský at al., 2004) was used to monitor migration of ferrimagnetic particles-tracers presented in the fly-ash. Undisturbed samples of sands polluted by fly-ash were taken at the end of the experiments to study final fly-ash distribution in thin sections. Images showed that while fly-ash migrates freely thought the course sandy material, in the other two sands fly-ash is accumulated in few bottle neck pores. However, fly-ash mobility was documented in both cases. Information about image porosities and pore blocking will be used as input data for numerical simulation of observed fly-ash transport. Acknowledgement: Authors acknowledge the financial support of the Grant Agency of Academy of Sciences of the Czech Republic grant No. A300120701, and the Ministry of Education, Youth and Sports grant No. MSM 6046070901.

  3. Financial Literacy and Financial Behaviour

    NARCIS (Netherlands)

    Sayinzoga, Aussi; Bulte, Erwin H.; Lensink, Robert

    2016-01-01

    We organise a field experiment with smallholder farmers in Rwanda to measure the impact of financial literacy training on financial knowledge and behaviour. The training increased financial literacy of participants, changed their savings and borrowing behaviour and had a positive effect on the

  4. An improved ashing procedure for biologic sample

    International Nuclear Information System (INIS)

    Wu Zongmei

    1992-01-01

    The classical ashing procedure in muffle was modified for biologic samples. In the modified procedure the door of muffle was open in the duration of ashing process, the ashing was accelerated and the ashing product quality was comparable to that the classical procedure. The modified procedure is suitable for ashing biologic samples in large batches

  5. MODERN FEATURES OF FINANCIAL GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    VALENTINA FETINIUC

    2013-10-01

    Full Text Available Nowadays, financial globalization as latest stage of financial internationalization process becomes to be the most discussed subject by economic scientists. It has many forms of manifestation and directions of development. One of the main features of financial globalization is increasing the role of the financial sector, linked with the expansion of the scope and complexity of foreign economic relations. The financial system has increasingly become a means of redistribution of financial resources in accordance with the needs and possibilities of development of production not only at national but also at the global level. In this work are presented modern views on financial globalization under aspect of concepts, trends, effects and perspectives.

  6. Electrodialytic treatment of fly ash

    DEFF Research Database (Denmark)

    Jensen, Pernille Erland; Pedersen, Anne Juul; Kirkelund, Gunvor Marie

    Heavy metals are removed from the fly ashes by an electrodialytic treatment with the aim of up-grading the ashes for reuse in stead of disposal in landfill.A great potential for upgrading of bio- and waste incineration ashes by electrodialytic treatment exists. In the future, the applicability...... of the treated products for reuse in construction or farming sectors should be explored further, as should the possibility of recycling of valuable, extracted elements in the metallurgical industry....

  7. Utilization of Coal Fly Ash

    Science.gov (United States)

    1992-01-01

    T1 Thallium Br Bromine U Uranium C Carbon V Vanadium Ca Calcium W Tungsten Cd Cadmium Zn Zinc Ce Cerium Cl Chlorine Co Cobalt Cr Chromium Cu Copper...2933 (1987). £ 46 I A 3 Christensen, J., L. Kryger, and N. Pind, "The Determination of Traces of Cadmium, Lead, and Thallium in Fly Ash by...Elements and Radioactivity in Fly Ashes, Adsorption of Elements by Cabbage Grown in Fly Ash-Soil Mixtures," Environmental Science and Technology, v.11

  8. Power station fly ash. A review of value-added utilization outside of the construction industry

    International Nuclear Information System (INIS)

    Iyer, R.S.; Scott, J.A.

    2001-01-01

    The disposal of fly ash from coal-fired power stations causes significant economic and environmental problems. A relatively small percentage of the material finds application as an ingredient in cement and other construction products, but the vast majority of material generated each year is held in ash dams or similar dumps. This unproductive use of land and the associated long-term financial burden of maintenance has led to realization that alternative uses for fly ash as a value-added product beyond incorporation in construction materials are needed. Utilization of fly ash in such areas as novel materials, waste management, recovery of metals and agriculture is reviewed in this article with the aim of looking at new areas that will expand the positive reuse of fly ash, thereby helping to reduce the environmental and economic impacts of disposal

  9. FINANCIAL MECHANISMS OF FINANCIAL CRISES

    Directory of Open Access Journals (Sweden)

    Ivan LUCHIAN

    2016-07-01

    Full Text Available The actuality of this article is determined by the need to demonstrate that financial crisis is not just an issue of economic disaster caused by contagion effect of financial cataclysm, expressed in national currency depreciation, depletion of foreign exchange reserves, mass bankruptcy of financial institutions, non-market entities insolvency and impossibility of sovereign debt servicing, but a special investment opportunity with associated characteristics of profitability. Central aims of article is research of financial crisis essence, investment mechanisms linked to existing fundamental laws of its conduct and determination of investment opportunities manifested in various segments of financial market and related sectors. Main research methods were: systemic analysis, statistical analysis, monographic and logic synthesis, etc. Main scientific results obtained in the article, due to research are to identify, analyze and demonstrate investment opportunities of international financial crisis and financial crises in Moldova.

  10. Possible Use of Fly-Ash in Road Building Industry

    Directory of Open Access Journals (Sweden)

    Krlièková Edita

    1998-09-01

    Full Text Available Problems concerning the use of waste from industrial and other productions have been dealt with at out workplace for several years. The reason is not only a lack of natural material resources but mainly economical and environmental aspects. Current research at our workplace has been aimed at finding solutions to problems concerning the use of fly-ash in road building.

  11. Mapping ash properties using principal components analysis

    Science.gov (United States)

    Pereira, Paulo; Brevik, Eric; Cerda, Artemi; Ubeda, Xavier; Novara, Agata; Francos, Marcos; Rodrigo-Comino, Jesus; Bogunovic, Igor; Khaledian, Yones

    2017-04-01

    In post-fire environments ash has important benefits for soils, such as protection and source of nutrients, crucial for vegetation recuperation (Jordan et al., 2016; Pereira et al., 2015a; 2016a,b). The thickness and distribution of ash are fundamental aspects for soil protection (Cerdà and Doerr, 2008; Pereira et al., 2015b) and the severity at which was produced is important for the type and amount of elements that is released in soil solution (Bodi et al., 2014). Ash is very mobile material, and it is important were it will be deposited. Until the first rainfalls are is very mobile. After it, bind in the soil surface and is harder to erode. Mapping ash properties in the immediate period after fire is complex, since it is constantly moving (Pereira et al., 2015b). However, is an important task, since according the amount and type of ash produced we can identify the degree of soil protection and the nutrients that will be dissolved. The objective of this work is to apply to map ash properties (CaCO3, pH, and select extractable elements) using a principal component analysis (PCA) in the immediate period after the fire. Four days after the fire we established a grid in a 9x27 m area and took ash samples every 3 meters for a total of 40 sampling points (Pereira et al., 2017). The PCA identified 5 different factors. Factor 1 identified high loadings in electrical conductivity, calcium, and magnesium and negative with aluminum and iron, while Factor 3 had high positive loadings in total phosphorous and silica. Factor 3 showed high positive loadings in sodium and potassium, factor 4 high negative loadings in CaCO3 and pH, and factor 5 high loadings in sodium and potassium. The experimental variograms of the extracted factors showed that the Gaussian model was the most precise to model factor 1, the linear to model factor 2 and the wave hole effect to model factor 3, 4 and 5. The maps produced confirm the patternd observed in the experimental variograms. Factor 1 and 2

  12. Variabilitatea regională a creșterii radiale a frasinului (Fraxinus sp. în România/Regional variability of the radial growth of ash (Fraxinus Sp. in Romania

    Directory of Open Access Journals (Sweden)

    Marin GHEORGHE

    2016-12-01

    Full Text Available Ash species (Fraxinus sp. are an important deciduous tree species from Romanian forests, both in terms as surface coverage, and from the point of wood quality and financial value. Knowing the spatial variability of ash trees growth is very important as significant difference in variability between regions generates a different approach in ash forest management, based on growth and development characteristics of ash from each region.

  13. Technical progress review of extraction of uranium from fly ash

    International Nuclear Information System (INIS)

    Gao Renxi; Gao Junning; Wu Qingming; Chen Gang; Wan Hongjin; Zhang Ziyue

    2014-01-01

    The increasing of fly ash in coal-fired power plants at home and abroad year by year and the potential impacts to the environment attracted media attention. Although the extraction of uranium from the fly ash in coal-fired power plants had optional process from technique aspect and sufficient preliminary researches, but considering the low grade of the uranium in fly ash and particularity of the mineral composition, it is easy to have a high cost of extraction. As a consequence, it is not included in the development plan of uranium mining and metallurgy. The present applications of fly ash are only building materials, building roads and pit valley backfill, the resource utilization rate was low and was still in its early stages of development and application. In view of this, the research advances and the latest development trends of extraction of uranium from fly ash at home and abroad were introduced from the technical aspect, and the beneficial analyzes of the prospect and advices to this industry were given. (authors)

  14. Financial arbitrator

    OpenAIRE

    Jendrulková, Anna

    2014-01-01

    Financial Arbitrator The legislative introduction of the institute of Financial Arbitrator as the relevant authority for settling out-of-court disputes into Czech law is a relatively new phenomenon, and is related to the interests of consumer protection within the European Union. In particular, the interests of the European Union in this area are to reinforce consumer confidence in the financial market. Given the fact that the majority of consumer disputes are so-called petty disputes, and re...

  15. Financial mathematics

    CERN Document Server

    Jothi, A Lenin

    2009-01-01

    Financial services, particularly banking and insurance services is the prominent sector for the development of a nation. After the liberalisation of financial sector in India, the scope of getting career opportunities has been widened. It is heartening to note that various universities in India have introduced professional courses on banking and insurance. A new field of applied mathematics has come into prominence under the name of Financial Mathematics. Financial mathematics has attained much importance in the recent years because of the role played by mathematical concepts in decision - m

  16. Fly ash quality and utilization

    Energy Technology Data Exchange (ETDEWEB)

    Barta, L.E.; Lachner, L.; Wenzel, G.B. [Inst. for Energy, Budapest (Hungary); Beer, M.J. [Massachusetts Inst. of Technology, Cambridge, MA (United States)

    1995-12-01

    The quality of fly ash is of considerable importance to fly ash utilizers. The fly ash puzzolanic activity is one of the most important properties that determines the role of fly ash as a binding agent in the cementing process. The puzzolanic activity, however is a function of fly ash particle size and chemical composition. These parameters are closely related to the process of fly ash formation in pulverized coal fired furnaces. In turn, it is essential to understand the transformation of mineral matter during coal combustion. Due to the particle-to-particle variation of coal properties and the random coalescence of mineral particles, the properties of fly ash particles e.g. size, SiO{sub 2} content, viscosity can change considerably from particle to particle. These variations can be described by the use of the probability theory. Since the mean values of these randomly changing parameters are not sufficient to describe the behavior of individual fly ash particles during the formation of concrete, therefore it is necessary to investigate the distribution of these variables. Examples of these variations were examined by the Computer Controlled Scanning Electron Microscopy (CCSEM) for particle size and chemical composition for Texas lignite and Eagel Butte mineral matter and fly ash. The effect of combustion on the variations of these properties for both the fly ash and mineral matter were studied by using a laminar flow reactor. It is shown in our paper, that there are significant variations (about 40-50% around the mean values) of the above-listed properties for both coal samples. By comparing the particle size and chemical composition distributions of the mineral matter and fly ash, it was possible to conclude that for the Texas lignite mineral matter, the combustion did not effect significantly the distribution of these properties, however, for the Eagel Butte coal the combustion had a major impact on these mineral matter parameters.

  17. Emerald ash borer flight potential

    Science.gov (United States)

    Robin A. Taylor; Leah S. Bauer; Deborah L. Miller; Robert A. Haack

    2005-01-01

    The emerald ash borer (EAB), Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), is an invasive pest of ash trees (Fraxinus spp.) that is rapidly spreading from the probable introduction site in Detroit, Michigan. The rapid spread to areas outside Michigan is undoubtedly due to phoretic transport on nursery stock, logs, and...

  18. Dielectric properties of fly ash

    Indian Academy of Sciences (India)

    Unknown

    Fly ash (FA) is a coal product generated from coal fired thermal power stations. ... million tons during 2001–2010 AD (Muraka et al 1987;. Satyanarayan and Pushpalata 1991). Disposal of FA and bottom ash are today's burning problems as they have .... Muraka I P, Boyd R H and Harbert H P 1987 Solid waste disposal and ...

  19. Emerald ash borer biological control

    Science.gov (United States)

    Leah Bauer; Juli Gould; Jian Duan; Mike. Ulyshen

    2011-01-01

    Emerald ash borer (EAB) (Agrilus planipennis), an invasive buprestid from northeast Asia, was identified in 2002 as the cause of ash (Fraxinus) tree mortality in southeast Michigan and adjacent areas of Ontario, Canada. This destructive beetle apparently arrived in North America via infested solid wood packaging materials from...

  20. Emerald Ash Borer (Coleoptera: Buprestidae)

    Science.gov (United States)

    The emerald ash borer, Agrilus planipennis Fairmaire, is an invasive beetle from Asia that has caused large scale ash (Fraxinus spp.) mortality in North America. This book chapter reviews the taxonomy, biology, life history of this invasive pest and its associated natural enemies in both its native ...

  1. Leaching from biomass combustion ash

    DEFF Research Database (Denmark)

    Maresca, Alberto; Astrup, Thomas Fruergaard

    2014-01-01

    The use of biomass combustion ashes for fertilizing and liming purposes has been widely addressed in scientific literature. Nevertheless, the content of potentially toxic compounds raises concerns for a possible contamination of the soil. During this study five ash samples generated at four...

  2. Financial aspects of ISER/PIUS development

    International Nuclear Information System (INIS)

    Wakabayashi, Hiroaki

    1987-01-01

    One unique advantage of the ISER/PIUS is the fact that both the technological and the institional bases are already furnished by the established infrastructure of LWR and therefore can be capitalized on. On the other hand, specifically ISER is designed in such a simple manner that any newly developing industrialized country can participate in it with their medium sized industries. Indeed ISER/PIUS development has much to do with the general economic development of developing countries who need a certain amount of industrialization but lack in finance for energy developments. The author presents the following two ideas. The first plan proposes the encouragement toward the use of the united loan and other types of soft loan for the energy development budget in developing countries and the employment of, with them, nuclear engineers and technologies in developed countries who are also suffering from the currently extremely slow domestic market of nuclear plant order as is the case in Japan. The second plan proposes the introduction of a lease system of power production including of nuclear power plants favorably offered by an advanced country with trade surplus and other NICs (newly industrialized countries) who need to increase their domestic demand and consumption anyway. Either plan or both may be very interesting to a developing country like Indonesia who needs extensively increasing electric power for its development as a second tire country to the NICs. (Nogami, K.)

  3. Financial aspects of the nuclear fuel cycle

    International Nuclear Information System (INIS)

    Lurf, G.

    1975-01-01

    A nuclear power plant has a forward supply of several years as a consequence of the long processing time of the uranium from mining to delivery of fabricated fuel elements and of the long insertion time in the reactor. This leads to a considerable capital requirement although the specific fuel costs for nuclear fuel are considerably lower then for a conventional power plant and present only 15% of the total generating costs. (orig./RW) [de

  4. The Financial Therapy Association: A Brief History

    Directory of Open Access Journals (Sweden)

    Sonya Britt

    2010-10-01

    Full Text Available The purpose of this brief review is to provide a historical context for the conceptualization, development, and launch of the Financial Therapy Association (FTA. The FTA membership base consists of practicing financial planners, financial counselors, psychologists, marriage and family therapists, social workers, financial coaches, psychotherapists, and researchers from these and other disciplines. From the outset, the Association’s purpose has encompassed five goals:To promote a vision of financial therapy, which is the study of cognitive, emotional, behavioral, relational, economic, and integrative aspects of financial health.To provide a forum for researchers, practitioners, the media, and policy makers to share research and practice methods and models of financial therapy.To promote methods of training for those involved in financial therapy.To inform policy and practice management standards as these relate to financial therapy.To stimulate and disseminate clinical, experimental, and survey research on financial therapy.

  5. A REVIEW OF FINANCIAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Fatih Temizel

    2015-07-01

    Full Text Available This study determines the importance of financial education in contemporary societies. A review of various organizations for increasing financial education whose individual and societal importance has been internationally accepted is also offered. Towards this end initiatives undertaken by international organizations and national authorities are examined. Aspects of these initiatives that can be offered as best practices for developing nations are identified. For the Turkish case financial education examples that can be organized under public authority leadership, with NGO participation are collated. Various experiences about measuring and increasing financial literacy are examined. Among these are the implementations in Australia, Japan, England and the United States. It is put forth, in light of international experience, that increasing access to financial education and efficiency of financial services are possible through, informing, education and consulting.

  6. The rare earth elements in municipal solid waste incinerators ash and promising tools for their prospecting

    Energy Technology Data Exchange (ETDEWEB)

    Funari, Valerio, E-mail: valerio.funari@unibo.it [Dipartimento di Scienze Biologiche, Geologiche e Ambientali (BiGeA)—University of Bologna, Piazza di Porta San Donato 1, Bologna (Italy); Bokhari, Syed Nadeem Hussain [General and Analytical Chemistry—Montanuniversität Leoben, Franz-Josef-Str. 18, Leoben (Austria); Vigliotti, Luigi [Istituto di Scienze Marine (ISMAR-CNR)—National Research Council, Via Piero Gobetti 101, Bologna (Italy); Meisel, Thomas [General and Analytical Chemistry—Montanuniversität Leoben, Franz-Josef-Str. 18, Leoben (Austria); Braga, Roberto [Dipartimento di Scienze Biologiche, Geologiche e Ambientali (BiGeA)—University of Bologna, Piazza di Porta San Donato 1, Bologna (Italy)

    2016-01-15

    Highlights: • The REE concentrations of bottom and fly ashes from municipal incinerators are investigated. • First attempt toward discriminating the magnetic signature (susceptibility) of ashes from incinerators. • New methods and parameters for REE prospecting, which can be determined quickly and with limited costs, are provided. - Abstract: Bottom and fly ashes from Municipal Solid Waste Incinerators (MSWI) are hazardous products that present concern for their safe management. An attractive option to reduce their impact both on the environment and the financial commitment is turning MSWI ashes into secondary raw materials. In this study we present the REE content and distribution of bottom and fly ashes from MSWI after a highly effective digestion method and samples analysis by ICP–MS. The chondrite-normalised REE patterns of MSWI bottom and fly ash are comparable with that of crustal averages, suggesting a main geogenic source. Deviations from typical crustal pattern (e.g., Eu, Tb) disclose a contribution of likely anthropogenic provenance. The correlation with major elements indicates possible sources for REE and facilitates a preliminary resource assessment. Moreover, magnetic susceptibility measurements can be a useful prospecting method in urban ores made of MSWI ashes. The relationship between REE and some influencing parameters (e.g., Pricing Influence Factor) emphasises the importance of MSWI ash as alternative source of REE and the need of further efforts for REE recovery and purification from low concentrations but high flows waste.

  7. Financial Liberalization and Financial Development in Nepal

    OpenAIRE

    Khem Raj Bhetuwal Ph. D.

    2007-01-01

    An efficient financial system can effectively mobilize and allocate resources leading to robust economic growth. Financial liberalization improves the functioning of financial system by increasing the availability of funds and allowing risk diversification and increased investment. The indices of financial liberalization and financial development, generated by the principal component analysis, depict a gradual process of financial liberalization and a continuous financial sector development. ...

  8. Financial Literacy, Financial Education, and Economic Outcomes

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2013-01-01

    In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

  9. Chemical composition, nutritional and toxicological evaluation of rice (Oryza sativa) grown in fly ash amended soils.

    Science.gov (United States)

    Bhaskarachary, Kandlakunta; Ramulu, Punna; Udayasekhararao, Paruchuri; Bapurao, Sangras; Kamala, Krishnaswamy; Syed, Qadri; Udaykumar, Putcha; Sesikeran, Boindala

    2012-10-01

    The purpose of the present study was to evaluate nutritional and toxicological aspects of rice grown in fly ash amended soils. Rice was grown on soils with fly ash (200 t ha(-1) ) and without fly ash at two different geographical locations of India. One kilogram each of 36 samples randomly collected from three replicates of rice grown with and without fly ash was subjected to various analytical techniques to determine the nutrient composition, mineral and heavy metal content. Moisture, protein and ash content of the rice samples showed no difference between fly ash treated and controls. Similar observations were also made on trace and heavy elements. Further, the rice grown on soils treated with fly ash was incorporated in the diet at 90% level and was fed to Wistar/NIN rats for 26 weeks for carrying out protein and toxicological evaluation. Results indicated that there is no difference between rice samples grown in soils with or without fly ash. Studies also clearly indicated that there were no adverse effects on hematological, biochemical or histopathological parameters when rice was fed to rats for 6 months. This indicates that rice grown on fly ash treated soils may be safe for human consumption. Copyright © 2012 Society of Chemical Industry.

  10. FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION

    OpenAIRE

    stanley c. w. salvary

    2005-01-01

    In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting. While identifying aspects of the observable phenomena in financial accounting, the FASB has indicated that there are five measurement attributes which are used in financial accounting and the result is a mixed-attributes model. Lacking a critical underlying theory, the FASB’s Conceptual...

  11. ENVIRONMENTAL EVALUATION FOR UTILIZATION OF ASH IN SOIL STABILIZATION

    Energy Technology Data Exchange (ETDEWEB)

    David J. Hassett; Loreal V. Heebink

    2001-08-01

    The Minnesota Pollution Control Agency (MPCA) approved the use of coal ash in soil stabilization, indicating that environmental data needed to be generated. The overall project goal is to evaluate the potential for release of constituents into the environment from ash used in soil stabilization projects. Supporting objectives are: (1) To ensure sample integrity through implementation of a sample collection, preservation, and storage protocol to avoid analyte concentration or loss. (2) To evaluate the potential of each component (ash, soil, water) of the stabilized soil to contribute to environmental release of analytes of interest. (3) To use laboratory leaching methods to evaluate the potential for release of constituents to the environment. (4) To facilitate collection of and to evaluate samples from a field runoff demonstration effort. The results of this study indicated limited mobility of the coal combustion fly ash constituents in laboratory tests and the field runoff samples. The results presented support previous work showing little to negligible impact on water quality. This and past work indicates that soil stabilization is an environmentally beneficial CCB utilization application as encouraged by the U.S. Environmental Protection Agency. This project addressed the regulatory-driven environmental aspect of fly ash use for soil stabilization, but the demonstrated engineering performance and economic advantages also indicate that the use of CCBs in soil stabilization can and should become an accepted engineering option.

  12. Ecological aspects of water coal fuel transportation and application

    Directory of Open Access Journals (Sweden)

    Anna SHVORNIKOVA

    2010-01-01

    Full Text Available This paper deals with the aspects of influence of transportation process and burning of water coal fuel on an ecological condition of environment. Also mathematical dependences between coal ash level and power consumption for transportation are presented.

  13. Review of the emerald ash borer (Coleoptera: Buprestidae), life history, mating behaviours, host plant selection, and host resistance

    Science.gov (United States)

    Therese M. Poland; Yigen Chen; Jennifer Koch; Deepa. Pureswaran

    2015-01-01

    As of summer 2014, the invasive emerald ash borer (EAB), Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), has become established in 24 states in the United States of America and has killed tens of millions of ash trees since its introduction into Michigan in the 1990s. Considerable research has been conducted on many aspects of EAB life...

  14. Characterisation of wood combustion ashes

    DEFF Research Database (Denmark)

    Maresca, Alberto

    The combustion of wood chips and wood pellets for the production of renewable energy in Denmark increased from 5.7 PJ to 16 PJ during the period 2000-2015, and further increases are expected to occur within the coming years. In 2012, about 22,300 tonnes of wood ashes were generated in Denmark....... Currently, these ashes are mainly landfilled, despite Danish legislation allowing their application onto forest and agricultural soils for fertilising and/or liming purposes. During this PhD work, 16 wood ash samples generated at ten different Danish combustion plants were collected and characterised...... for their composition and leaching properties. Despite the relatively large variations in the contents of nutrients and trace metals, the overall levels were comparable to typical ranges reported in the literature for other wood combustion ashes, as well as with regards to leaching. In general, the composition...

  15. Conditioning processes for incinerator ashes

    International Nuclear Information System (INIS)

    Jouan, A.; Ouvrier, N.; Teulon, F.

    1990-01-01

    Three conditioning processes for alpha-bearing solid waste incineration ashes were investigated and compared according to technical and economic criteria: isostatic pressing, cold-crucible direct-induction melting and cement-resin matrix embedding

  16. Financial Literacy and Financial Sophistication in the Older Population.

    Science.gov (United States)

    Lusardi, Annamaria; Mitchell, Olivia S; Curto, Vilsa

    2014-10-01

    Using a special-purpose module implemented in the Health and Retirement Study, we evaluate financial sophistication in the American population over the age of 50. We combine several financial literacy questions into an overall index to highlight which questions best capture financial sophistication and examine the sensitivity of financial literacy responses to framing effects. Results show that many older respondents are not financially sophisticated: they fail to grasp essential aspects of risk diversification, asset valuation, portfolio choice, and investment fees. Subgroups with notable deficits include women, the least educated, non-Whites, and those over age 75. In view of the fact that retirees increasingly must take on responsibility for their own retirement security, such meager levels of knowledge have potentially serious and negative implications.

  17. Financial Literacy and Financial Sophistication in the Older Population

    Science.gov (United States)

    Lusardi, Annamaria; Mitchell, Olivia S.; Curto, Vilsa

    2017-01-01

    Using a special-purpose module implemented in the Health and Retirement Study, we evaluate financial sophistication in the American population over the age of 50. We combine several financial literacy questions into an overall index to highlight which questions best capture financial sophistication and examine the sensitivity of financial literacy responses to framing effects. Results show that many older respondents are not financially sophisticated: they fail to grasp essential aspects of risk diversification, asset valuation, portfolio choice, and investment fees. Subgroups with notable deficits include women, the least educated, non-Whites, and those over age 75. In view of the fact that retirees increasingly must take on responsibility for their own retirement security, such meager levels of knowledge have potentially serious and negative implications. PMID:28553191

  18. Fly ash. Quality recycling material

    Energy Technology Data Exchange (ETDEWEB)

    Blomster, D.; Leisio, C.

    1996-11-01

    Imatran Voima`s coal-fired power plants not only generate power and heat but also produce fly ash which is suitable raw material for recycling. This material for recycling is produced in the flue gas cleaning process. It is economical and, thanks to close quality control, is suitable for use as a raw material in the building materials industry, in asphalt production, and in earthworks. Structures made from fly ash are also safe from an environmental point of view. (orig.)

  19. Synthesis and heavy metal immobilization behaviors of fly ash based geopolymer

    Energy Technology Data Exchange (ETDEWEB)

    Yunsheng Zhang; Wei Sun; Wei She; Guowei Sun [Southeast University, Nanjing (China). Jiangsu Civil Engineering Materials Key Laboratory

    2009-10-15

    Two aspects of studies were carried out: 1) synthesis of geopolymer by using fly ash and metakaolin; 2) Immobilization behaviors of fly ash based geopolymer in a presence of Pb and Cu ions. As for the synthesis of fly ash based geopolymer, 4 different fly ash content (10%, 30%, 50%, 70%) and 3 types of curing regimes (standard curing, steam curing and autoclave curing) were investigated to obtain the optimum synthesis condition based on the compressive and flexural strength. The experimental results show that geopolymer, containing 30% fly ash and synthesized at steam curing (80{sup o}C for 8 h), exhibits higher mechanical strengths. The compressive and flexural strengths of fly ash based geopolymer reach 32.2 MPa and 7.15 MPa, respectively. Additionally, Infrared (IR) and X-ray diffraction (XRD) techniques were used to characterize the microstructure of the fly ash geopolymer. IR spectra shows that the absorptive band at 1086 cm{sup -1} shifts to lower wave number around 1033 cm{sup -1}, and the 6-coordinated Al transforms into 4-coordination during the synthesis of fly ash based geopolymer. The resulting geopolymeric products were X-ray amorphous materials. As for immobilization of heavy metals, leaching tests were employed to investigate the immobilization behaviors of the fly ash based geopolymer synthesized under the above optimum condition. The leaching tests showed that fly ash based geopolymer can effectively immobilize Cu and Pb heavy metal ions, and the immobilization efficiency reached 90% greater when heavy metals were incorporated in the fly ash geopolymer in the range of 0.1% to 0.3%. The Pb exhibits better immobilization efficiency than the Cu, especially in the case of large dosages of heavy metals.

  20. Pengaruh Kombinasi Fly Ash dan Bottom Ash sebagai Bahan Substitusi pada Campuran Beton terhadap Sifat Mekanis

    OpenAIRE

    Yahya, Tengku Tantoni; Kurniawandy, Alex; Djauhari, Zulfikar

    2017-01-01

    Fly ash and bottom ash were waste that generated from the power plant burning coal process. Fly ash and bottom ash has the potential to be developed as a basic ingredient in concrete composites. This research aimed to obtain the properties of fresh concrete and hard concrete of the combined effect of fly ash and bottom ash as a substitute ingredient in composite concrete. This research has examined the influence of a combination of waste fly ash and bottom ash to the compressive strength of a...

  1. Fundamental study of ash formation and deposition: Effect of reducing stoichiometry

    Energy Technology Data Exchange (ETDEWEB)

    Helble, J.J.; Bool, L.E.; Kang, S.G. [and others

    1995-11-01

    This project is designed to examine the effects of combustion stoichiometry on the fundamental aspects of ash formation and ash deposit initiation. Emphasis is being placed on reducing stoichiometries associated with low-NOx combustion, although a range of oxidant/fuel ratios are being considered. Previous work has demonstrated that ash formation depends strongly upon coal mineralogy, including mineral type, size, amount, and the presence of organically associated inorganic species. Combustion temperature and the oxidation state of iron also play a significant role. As these latter items will vary with changes in stoichiometry, research to determine the net effect on deposition is required.

  2. Characterization of ashes from biofuels

    Energy Technology Data Exchange (ETDEWEB)

    Frandsen, F.J.; Hansen, L.A. [Technical Univ. of Denmark. Dept. of Chemical Engineering (Denmark); Soerensen, H.S. [Geological Survey of Denmark and Greenland (Denmark); Hjuler, K. [dk-TEKNIK. Energy and Environment (Denmark)

    1998-02-01

    One motivation for initiating the present project was that the international standard method of estimating the deposit propensity of solid fuels, of which a number of variants exist (e.g. ISO, ASTM, SD, DIN), has shown to be unsuitable for biomass ashes. This goal was addressed by the development of two new methods for the detection of ash fusibility behaviour based on Simultaneous Thermal Analysis (STA) and High Temperature Light Microscopy (HTLM), respectively. The methods were developed specifically for ashes from biofuels, but are suitable for coal ashes as well. They have been tested using simple salt mixtures, geological standards and samples from straw CHP and coal-straw PF combustion plants. All samples were run in a nitrogen atmosphere at a heating rate of 10 deg. C/min. In comparison with the standard method, the new methods are objective and have superior repeatability and sensitivity. Furthermore, the two methods enable the melting behavior to be characterized by a continuous measurement of melt fraction versus temperature. Due to this two-dimensional resolution of the results, the STA and HTLM methods provide more information than the standard method. The study of bottom ash and fly ash as well as deposit samples from straw test firings at the Haslev and Slagelse Combined Heat and Power plants resulted in a better understanding of mineral behaviour during straw grate firing. In these tests a number of straws were fired which had been carefully selected for having different qualities with respect to sort and potassium and chlorine contents. By studying bottom ashes from Slagelse it was found that the melting behaviour correlated with the deposition rate on a probe situated at the outlet part of the combustion zone. (EG)

  3. Financial statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    systems not supporting strategic objectives and ...... Management maintains books of accounts, information systems, and financial and management controls that are designed to provide ..... Monetary assets and liabilities denominated in foreign currencies are translated into Canadian dollars at the exchange rate in effect.

  4. Financial report

    Energy Technology Data Exchange (ETDEWEB)

    1978-06-01

    The Energy Research and Development Administration (ERDA) was established by the Energy Reorganization Act of 1974 to bring together into a single agency the major energy research and development programs of the Federal Government. For the fiscal year ended September 30, 1977, Congress provided ERDA with $7355 million to carry out its programs. This was comprised of $6332 million in current appropriations, $740 million in reimbursements resulting primarily from the sale of enriched uranium, and $283 million in previously provided but unused appropriations. ERDA employed approximately 9536 scientific, technical, and support personnel and also relied heavily on the private sector to staff and operate Government-owned facilities. Contractors from industry, educational, and other non-profit organizations numbered approximately 128,141. ERDA's financial management system included an integrated accounting and budgeting system involving both Government and major contractor operations. This accrual based accounting system met all the requirements of Government fund accounting and provided management with necessary data. ERDA was abolished and its assets and liabilities were transferred to the Department of Energy on October 1, 1977. This final unclassified Financial Report of the Energy Research and Development Administration contains the financial statements presenting the financial position of ERDA at September 30, 1977, and the results of operations for the period beginning October 1, 1976, and ending September 30, 1977.

  5. Alkali ash material: a novel fly ash-based cement

    Energy Technology Data Exchange (ETDEWEB)

    Hossein Rostami; William Brendley [Philadelphia University, Philadelphia, PA (United States)

    2003-08-01

    The United States generates 110 million t of coal ash annually. Approximately 70 million t of this coal ash is fly ash, of which 27% is recycled and the remaining 73% is landfilled. Disposal of such a huge quantity of ash poses a significant environmental problem. A new cementitious material has been developed, called alkali ash material (AAM), which is used to produce concrete for construction. AAM can be used to create a variety of concrete strengths and could revolutionize the concrete product manufacturing industry due to its economic advantage. AAM contains 40-95% Class F fly ash and is used as cement to bind sand, stone, and fibers creating concrete. AAM concrete has been tested for strength, durability, mechanical properties, and, most importantly, economic viability. AAM concrete is economically and technically viable for many construction applications. Some properties include rapid strength gain (90% of ultimate in 1 d), high ultimate strengths (110 MPa or 16 000 psi in 1 d), excellent acid resistance, and freeze-thaw durability. AAM's resistance to chemical attack, such as sulfuric (H{sub 2}SO{sub 4}), nitric (HNO{sub 3}), hydrochloric (HCl), and organic acids, is far better than portland cement concrete. AAM is resistant to freeze-thaw attack based on ASTM C-666 specifications. Potential immediate applications of AAM are blocks, pipe, median barriers, sound barriers, and overlaying materials. Eventual markets are high strength construction products, bridge beams, prestressed members, concrete tanks, highway appurtenances, and other concrete products. 28 refs., 7 figs., 2 tabs.

  6. FINANCIAL LITERACY, FINANCIAL EDUCATION AND ECONOMIC OUTCOMES.

    Science.gov (United States)

    Hastings, Justine S; Madrian, Brigitte C; Skimmyhorn, William L

    2013-05-01

    In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the extent to which a competitive market provides incentives for firms to educate consumers or offer products that facilitate informed choice. We review the literature on alternative policies to improve financial outcomes, and compare the evidence to evidence on the efficacy and cost of financial education. Finally, we discuss directions for future research.

  7. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

  8. Solidification of radioactive incinerator ash

    International Nuclear Information System (INIS)

    Schuler, T.F.; Charlesworth, D.L.

    1986-01-01

    The Ashcrete process will solidify ash generated by the Beta Gamma Incinerator (BGI) at the Savannah River Plant (SRP). The system remotely handles, adds material to, and tumbles drums of ash to produce ashcrete, a stabilized wasteform. Full-scale testing of the Ashcrete unit began at Savannah River Laboratory (SRL) in January 1984, using nonradioactive ash. Tests determined product homogeneity, temperature distribution, compressive strength, and final product formulation. Product formulations that yielded good mix homogeneity and final product compressive strength were developed. Drum pressurization and temperature rise (resulting from the cement's heat of hydration) were also studied to verify safe storage and handling characteristics. In addition to these tests, an expert system was developed to assist process troubleshooting

  9. Geopolymer obtained from coal ash

    International Nuclear Information System (INIS)

    Conte, V.; Bissari, E.S.; Uggioni, E.; Bernardin, A.M.

    2011-01-01

    Geopolymers are three-dimensional alumino silicates that can be rapidly formed at low temperature from naturally occurring aluminosilicates with a structure similar to zeolites. In this work coal ash (Tractebel Energy) was used as source of aluminosilicate according a full factorial design in eight formulations with three factors (hydroxide type and concentration and temperature) and two-levels. The ash was dried and hydroxide was added according type and concentration. The geopolymer was poured into cylindrical molds, cured (14 days) and subjected to compression test. The coal ash from power plants belongs to the Si-Al system and thus can easily form geopolymers. The compression tests showed that it is possible to obtain samples with strength comparable to conventional Portland cement. As a result, temperature and molarity are the main factors affecting the compressive strength of the obtained geopolymer. (author)

  10. Emerald ash borer biocontrol in ash saplings: the potential for early stage recovery of North American ash

    Science.gov (United States)

    In many parts of North America, ash stands have been reduced by the emerald ash borer (Agrilus planipennis) invasion to a few surviving mature trees and young basal sprouts, saplings, and seedlings. Without a seed bank, ash tree recovery will require survival and maturation of these younger cohorts...

  11. Effects of Wood Ash on Soil Fungi

    DEFF Research Database (Denmark)

    Cruz Paredes, Carla

    Reutilizing biomass ash on soil has been proposed to counteract soil acidity and to save fertilizer inputs by recycling valuable nutrients contained in biomass ash such as calcium (Ca), magnesium (Mg) and phosphorus (P). However, the heavy metal content of biomass ashes, such as cadmium (Cd...... in agricultural and forest soils focusing on soil microbial communities’ composition and function, particularly mycorrhizal fungi. Two study sites were used for this study, one in an agricultural field where different biomass ashes were evaluated as replacements for P fertilizers in barley, and a second one...... of wood ash with factorial additions of lime and Cd to disentangle the pH and Cd effects of wood ash amendments using community trait distributions. Barley yield, P content, and Cd content were not affected by biomass ashes. Some arbuscular mycorrhizal (AM) fungal species were reduced when biomass ashes...

  12. Exploring the molecular and biochemical basis of ash resistance to emerald ash borer

    Science.gov (United States)

    Justin G.A. Whitehill; Daniel A. Herms; Pierluigi. Bonello

    2010-01-01

    Larvae of the emerald ash borer (EAB) (Agrilus planipennis) feed on phloem of ash (Fraxinus spp.) trees. It is hypothesized that the resistance of Asian species of ash (e.g., Manchurian ash, F. mandshurica) to EAB is due to endogenous defenses present in phloem tissues in the form of defensive proteins and/or...

  13. Development of Financial Security of Agro-Industrial Enterprises

    OpenAIRE

    Iryna Kryukova

    2012-01-01

    The concept of 'financial security' has been covered in the article. The theoretical basis of agro-industrial factories financial security development has been considered. In particular, the author has done an overview of different methodological approaches to determining the content of financial security and its components. The indicators of financial security of enterprise have been defined. Summing up the methodological aspects of providing business financial security the author proposes t...

  14. Interment of ashes: Cremation service

    Directory of Open Access Journals (Sweden)

    Maake Masango

    2006-09-01

    Full Text Available This article develops a liturgy of worship service which is to be conducted at the crematorium. This interment of ashes service can also take place at the church in the garden of remembrance. The aim of this service is to help members of the family achieve closure as far as the issue of the ashes of their loved one is concerned. The liturgy developed is focused on a continuation of the pastoral elements which aim to take care of the souls of those who are bereaved.

  15. Transcriptomic signatures of ash (Fraxinus spp. phloem.

    Directory of Open Access Journals (Sweden)

    Xiaodong Bai

    2011-01-01

    Full Text Available Ash (Fraxinus spp. is a dominant tree species throughout urban and forested landscapes of North America (NA. The rapid invasion of NA by emerald ash borer (Agrilus planipennis, a wood-boring beetle endemic to Eastern Asia, has resulted in the death of millions of ash trees and threatens billions more. Larvae feed primarily on phloem tissue, which girdles and kills the tree. While NA ash species including black (F. nigra, green (F. pennsylvannica and white (F. americana are highly susceptible, the Asian species Manchurian ash (F. mandshurica is resistant to A. planipennis perhaps due to their co-evolutionary history. Little is known about the molecular genetics of ash. Hence, we undertook a functional genomics approach to identify the repertoire of genes expressed in ash phloem.Using 454 pyrosequencing we obtained 58,673 high quality ash sequences from pooled phloem samples of green, white, black, blue and Manchurian ash. Intriguingly, 45% of the deduced proteins were not significantly similar to any sequences in the GenBank non-redundant database. KEGG analysis of the ash sequences revealed a high occurrence of defense related genes. Expression analysis of early regulators potentially involved in plant defense (i.e. transcription factors, calcium dependent protein kinases and a lipoxygenase 3 revealed higher mRNA levels in resistant ash compared to susceptible ash species. Lastly, we predicted a total of 1,272 single nucleotide polymorphisms and 980 microsatellite loci, among which seven microsatellite loci showed polymorphism between different ash species.The current transcriptomic data provide an invaluable resource for understanding the genetic make-up of ash phloem, the target tissue of A. planipennis. These data along with future functional studies could lead to the identification/characterization of defense genes involved in resistance of ash to A. planipennis, and in future ash breeding programs for marker development.

  16. Gasification of high ash, high ash fusion temperature bituminous coals

    Science.gov (United States)

    Liu, Guohai; Vimalchand, Pannalal; Peng, WanWang

    2015-11-13

    This invention relates to gasification of high ash bituminous coals that have high ash fusion temperatures. The ash content can be in 15 to 45 weight percent range and ash fusion temperatures can be in 1150.degree. C. to 1500.degree. C. range as well as in excess of 1500.degree. C. In a preferred embodiment, such coals are dealt with a two stage gasification process--a relatively low temperature primary gasification step in a circulating fluidized bed transport gasifier followed by a high temperature partial oxidation step of residual char carbon and small quantities of tar. The system to process such coals further includes an internally circulating fluidized bed to effectively cool the high temperature syngas with the aid of an inert media and without the syngas contacting the heat transfer surfaces. A cyclone downstream of the syngas cooler, operating at relatively low temperatures, effectively reduces loading to a dust filtration unit. Nearly dust- and tar-free syngas for chemicals production or power generation and with over 90%, and preferably over about 98%, overall carbon conversion can be achieved with the preferred process, apparatus and methods outlined in this invention.

  17. FINANCIAL AND CURRENCY CRISES OVER TIME

    Directory of Open Access Journals (Sweden)

    Sbughea Corina

    2013-12-01

    Full Text Available This paper starts from the theoretical concepts of financial market, and approaches, in the beginning, the financial system "trilemma: Capital mobility - Exchange rate - Monetary Policy ", faced by an open economic system. The article also presents an overview of the principles on which relies the classical models of crisis, and some aspects of the recent financial crisis, and finally ends with a series of lessons that should be learned from the experiences of recent years.

  18. FLY ASH: AN ALTERNATIVE TO POWDERED ACTIVATED ...

    African Journals Online (AJOL)

    Preferred Customer

    fly ash were measured through N2 adsorption at 77 K using a TRISTAR-3000 surface area and porosity analyzer (Micromeritics). Surface morphology of fly ash was characterized by a SM-. 6700F field emission scanning electron microscope. Table 2. Chemical composition of fly ash. Oxide of metal. Percentage composition.

  19. A method for treating bottom ash

    NARCIS (Netherlands)

    Rem, P.C.; Van Craaikamp, H.; Berkhout, S.P.M.; Sierhuis, W.; Van Kooy, L.A.

    2007-01-01

    A method for treating bottom ash from a waste incineration plant. The invention relates in particular to a method for treating bottom ash from a domestic waste incineration plant. In accordance with the invention bottom ash having a size ranging up to 2 mm is treated by removing a previously

  20. Evaluation of fly ash quality control tools.

    Science.gov (United States)

    2010-06-30

    Many entities currently use fly ash in portland cement concrete (PCC) pavements and structures. Although the body of knowledge is : great concerning the use of fly ash, several projects per year are subject to poor performance where fly ash is named ...

  1. Explaining customer experience of digital financial advice

    NARCIS (Netherlands)

    van Raaij, W.F.

    2017-01-01

    The goal of this paper is to analyze the customer experience of digital-driven financial advice systems. It is the objective of this study to develop a cross-cultural model for validating customer experiences of digital financial advice. In doing so, both objective and subjective system aspects have

  2. Pemanfaatan Bottom Ash Dan Fly Ash Tipe C Sebagai Bahan Pengganti Dalam Pembuatan Paving Block

    OpenAIRE

    Klarens, Kevin; Indranata, Michael; Antoni, Antoni; Hardjito, Djwantoro

    2016-01-01

    PT. PLTU Paiton menghasilkan 7.5 ton fly ash dan 2.5 ton bottom ash setiap jam. Pemanfaatan bottom ash masih sangat minimal, sehingga mengakibatkkan timbunan bottom ash yang semakin meningkat, dan cendrung mencemari lingkungan dan kesehatan. Berdasarkan alasan tersebut maka perlu adanya USAha untuk memanfaatkan limbah batu bara, salah satunya melalui pembuatan paving block. Sampel tahap pertama terbuat dari campuran semen dan bottom ash (lolos ayakan 2 atau 5 mm) dengan perbandingan massa 1:3...

  3. Explaining customer experience of digital financial advice

    OpenAIRE

    van Raaij, W.F.

    2017-01-01

    The goal of this paper is to analyze the customer experience of digital-driven financial advice systems. It is the objective of this study to develop a cross-cultural model for validating customer experiences of digital financial advice. In doing so, both objective and subjective system aspects have been considered. It is found that experiential subjective system aspects are the most important. Surveys have been conducted in The United Kingdom and The Netherlands. In exploratory factor analys...

  4. A comparison between sludge ash and fly ash on the improvement in soft soil.

    Science.gov (United States)

    Lin, Deng-Fong; Lin, Kae-Long; Luo, Huan-Lin

    2007-01-01

    In this study, the strength of soft cohesive subgrade soil was improved by applying sewage sludge ash as a soil stabilizer. Test results obtained were compared with earlier tests conducted on soil samples treated with fly ash. Five different proportions of sludge ash and fly ash were mixed with soft cohesive soil, and tests such as pH value, compaction, California bearing ratio, unconfined compressive strength (UCS), and triaxial compression were performed to understand soil strength improvement because of the addition of both ashes. Results indicate that pH values increase with extending curing age for soil with sludge ash added. The UCS of sludge ash/soil were 1.4-2 times better than untreated soil. However, compressive strength of sludge ash/soil was 20-30 kPa less than fly ash/soil. The bearing capacities for both fly ash/soil and sludge ash/soil were five to six times and four times, respectively, higher than the original capacity. Moreover, the cohesive parameter of shear strength rose with increased amounts of either ash added. Friction angle, however, decreased with increased amounts of either ash. Consequently, results show that sewage sludge ash can potentially replace fly ash in the improvement of the soft cohesive soil.

  5. Coal ash removal in Schkopau

    Energy Technology Data Exchange (ETDEWEB)

    Geisler

    1945-05-22

    This short paper outlined an ash removal process as revealed by a conversation with a Mr. Boerner. Boerner worked with Dr. Strohfeldt in February and March of 1945 on an ash removal process performed at the Schkopau Works. A mill supplied 3 tons/hr of crushed coal, which was mixed with a dilute HCl solution. The acid suspension was immediately supplied to the first concentrator. The thickened paste was transferred by means of a diaphragm pump to the second concentator where a small amount of HCl solution was added. After concentrating in the second apparatus, the paste went to a tank car where the suspension was maintained by air bubbling. Difficulty in filtration was avoided by introduction of a rotating filter cake remover and equally-sized coal granules. The filter yield was estimated at 150 kg of wet cake per m/sup 2/ per hr. The water content of the cake was approximately 50% to 55%, and it was thought that a decrease in water content would result by slowing down the throughput rate. Ash and water analyses of the processed coal were set up, but were not run. No other specific values were given such as ash content, acid concentation, or amounts of reagents added.

  6. The rare earth elements in municipal solid waste incinerators ash and promising tools for their prospecting.

    Science.gov (United States)

    Funari, Valerio; Bokhari, Syed Nadeem Hussain; Vigliotti, Luigi; Meisel, Thomas; Braga, Roberto

    2016-01-15

    Bottom and fly ashes from Municipal Solid Waste Incinerators (MSWI) are hazardous products that present concern for their safe management. An attractive option to reduce their impact both on the environment and the financial commitment is turning MSWI ashes into secondary raw materials. In this study we present the REE content and distribution of bottom and fly ashes from MSWI after a highly effective digestion method and samples analysis by ICP-MS. The chondrite-normalised REE patterns of MSWI bottom and fly ash are comparable with that of crustal averages, suggesting a main geogenic source. Deviations from typical crustal pattern (e.g., Eu, Tb) disclose a contribution of likely anthropogenic provenance. The correlation with major elements indicates possible sources for REE and facilitates a preliminary resource assessment. Moreover, magnetic susceptibility measurements can be a useful prospecting method in urban ores made of MSWI ashes. The relationship between REE and some influencing parameters (e.g., Pricing Influence Factor) emphasises the importance of MSWI ash as alternative source of REE and the need of further efforts for REE recovery and purification from low concentrations but high flows waste. Copyright © 2015 Elsevier B.V. All rights reserved.

  7. Financial aspects of community pharmacies in Slovakia (2009-2014 Finančné aspekty verejných lekární na Slovensku v rokoch 2009-2014

    Directory of Open Access Journals (Sweden)

    Komjathy Hajnalka

    2016-12-01

    Full Text Available Community pharmacies play an important role in the process of ensuring public health. Pharmacists provide pharmaceutical care that includes acquiring, storing, preparing, reviewing and dispensing medicines, medical devices and dietary food to the inhabitants; providing them with information and advice; acquiring, storing and dispensing additional assortment; carrying out physical and biochemical testing for primary prevention and monitoring of drug efficacy and safety. At present, there are constant changes which have direct or potential and often negative impact on community pharmacies. For providing affordable and good quality pharmaceutical care, it is important to continuously monitor and analyse the developments in the financial data in community pharmacy business management. The data file from 2009-2014 on financial performance of selected community pharmacies were obtained from the Register of Financial Statements at Ministry of Finance Slovak Republic. A group of 194 community pharmacies were selected that represented more than 10 percent of all pharmacies. The selection criteria respected the territorial division of the Slovak Republic on districts, the size of municipalities (cities and villages and location (at or near health centres, shopping centres, housing estates, etc.. The evaluation parameters were gross profit, net profit, revenue from sales of goods and services, operating expenses, total assets, inventory, short-term receivables, total receivables, financial assets, owner’s equity, total liabilities, current liabilities and their characteristics (25th, 50th, 75th percentile, minimum, maximum, mean. The financial parameters obtained and their characteristics presented the basic information on the management of community pharmacies. The data also provided information for further assessment on factors that might have an impact on their value and direction of evolution.

  8. Secteur financier

    OpenAIRE

    2008-01-01

    Depuis l’éclatement de la bulle spéculative des valeurs technologiques, le système bancaire et financier allemand traverse une situation tendue et se restructure. Ses entreprises et institutions sont contraintes de réduire leurs coûts (suppression de quelque 50 000 emplois pour les seules grandes banques, réduction du réseau de filiales) et de rechercher de nouvelles stratégies (vente de participations industrielles, coopérations et fusions, réorganisation interne, internationalisation, etc.)...

  9. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.

  10. Engineering Behavior and Characteristics of Wood Ash and Sugarcane Bagasse Ash

    Directory of Open Access Journals (Sweden)

    Francisco Grau

    2015-10-01

    Full Text Available Biomasses are organic materials that are derived from any living or recently-living structure. Plenty of biomasses are produced nationwide. Biomasses are mostly combusted and usually discarded or disposed of without treatment as biomass ashes, which include wood and sugarcane bagasse ashes. Thus, recycling or treatment of biomass ashes leads to utilizing the natural materials as an economical and environmental alternative. This study is intended to provide an environmental solution for uncontrolled disposal of biomass ashes by way of recycling the biomass ash and replacing the soils in geotechnical engineering projects. Therefore, in this study, characteristic tests of wood and sugarcane bagasse ashes that are considered the most common biomass ashes are conducted. The test of chemical compositions of biomass ashes is conducted using energy dispersive X-ray spectroscopy (EDS, and Scanning Electron Microscope (SEM, and heavy metal analysis is also conducted. Engineering behaviors including hydraulic conductivity, constrained modulus and shear modulus are examined. Also, coal fly ash Class C is used in this study for comparison with biomass ashes, and Ottawa 20/30 sands containing biomass ashes are examined to identify the soil replacement effect of biomass ashes. The results show that the particle sizes of biomass ashes are halfway between coal fly ash Class C and Ottawa 20/30 sand, and biomass ashes consist of a heterogeneous mixture of different particle sizes and shapes. Also, all heavy metal concentrations were found to be below the US Environmental Protection Agency (EPA maximum limit. Hydraulic conductivity values of Ottawa 20/30 sand decrease significantly when replacing them with only 1%–2% of biomass ashes. While both the constrained modulus and shear modulus of biomass ashes are lower than Ottawa 20/30 sand, those of mixtures containing up to 10% biomass ashes are little affected by replacing the soils with biomass ashes.

  11. Geotechnical engineering properties of incinerator ash mixes.

    Science.gov (United States)

    Muhunthan, B; Taha, R; Said, J

    2004-08-01

    The incineration of solid waste produces large quantities of bottom and fly ash. Landfilling has been the primary mode of disposal of these waste materials. Shortage in landfill space and the high cost of treatment have, however, prompted the search for alternative uses of these waste materials. This study presents an experimental program that was conducted to determine the engineering properties of incinerator ash mixes for use as construction materials. Incinerator ash mixes were tested as received and around optimum compacted conditions. Compaction curves, shear strength, and permeability values of fly ash, bottom ash, and their various blends were investigated. Bottom ash tends to achieve maximum dry density at much lower water content than does fly ash. The mixes displayed a change in their cohesion and friction angle values when one of the two mix components was altered or as a result of the addition of water. The permeability of bottom ash is quite comparable to that of sand. The permeability of fly ash lies in the range of those values obtained for silts and clays. A 100% bottom ash compacted at the optimum water content has a lower density value and yields a higher friction angle and cohesion values than most construction fills. This would encourage the use of bottom ash as a fill or embankment material because free drainage of water will prevent the buildup of pore water pressures.

  12. Identifying glass compositions in fly ash

    Directory of Open Access Journals (Sweden)

    Katherine eAughenbaugh

    2016-01-01

    Full Text Available In this study, four Class F fly ashes were studied with a scanning electron microscope; the glassy phases were identified and their compositions quantified using point compositional analysis with k-means clustering and multispectral image analysis. The results showed that while the bulk oxide contents of the fly ashes were different, the four fly ashes had somewhat similar glassy phase compositions. Aluminosilicate glasses (AS, calcium aluminosilicate glasses (CAS, a mixed glass, and, in one case, a high iron glass were identified in the fly ashes. Quartz and iron crystalline phases were identified in each fly ash as well. The compositions of the three main glasses identified, AS, CAS, and mixed glass, were relatively similar in each ash. The amounts of each glass were varied by fly ash, with the highest calcium fly ash containing the most of calcium-containing glass. Some of the glasses were identified as intermixed in individual particles, particularly the calcium-containing glasses. Finally, the smallest particles in the fly ashes, with the most surface area available to react in alkaline solution, such as when mixed with portland cement or in alkali-activated fly ash, were not different in composition than the large particles, with each of the glasses represented. The method used in the study may be applied to a fly ash of interest for use as a cementing material in order to understand its potential for reactivity.

  13. Strength Properties of Processed Fly Ash Concrete

    Directory of Open Access Journals (Sweden)

    Sivakumar Anandan

    2015-07-01

    Full Text Available The present paper reports on the mechanical treatment of fly ash for improving the delayed reactivity of fly ash with the hydration product of cement. Grinding of fly ash was carried out in a ball mill for different time durations and processing time was optimized for maximum fineness. Concrete mixes were prepared using various proportions of processed and unprocessed fly ash replacement in cement (25% and 50%. The influence of steel fiber addition on the mechanical properties of the concrete was studied for different curing periods. The test results on pozzolanic activity and lime reactivity indicate that the processed fly ash exhibited a higher strength gain than the unprocessed fly ash, with a maximum increase in compressive strength of up to 12%. Improved pozzolanic properties were noticed due to the increase in fineness of the fly ash particles.

  14. Risk to ash from emerald ash borer: can biological control prevent the loss of ash stands?

    Science.gov (United States)

    Jian J. Duan; Roy G. Van Driesche; Leah S. Bauer; Daniel M. Kashian; Daniel A. Herms

    2015-01-01

    Ash trees (Fraxinus spp.) are an important components of both natural forests and urban plantings in the United States and Canada (Federal Register, 2003; Nowak et al., 2003). There are approximately 16 species of Fraxinus native to North America (Harlow et al., 1996; USGS, 2014), each adapted to different ecological niches across...

  15. effect of neem seed husk ash em seed husk ash em seed husk ash ...

    African Journals Online (AJOL)

    User

    therefore can be used for non-structural and mass concrete application structural and ... ilable material with minor. Waste materials can concrete if they are not term properties of. Neem seed husk ash (NSHA) the waste husk obtained during the ex from neem seed. ... strength of 25 N/mm2 at 28 days was designed using.

  16. Compressive strength and microstructural analysis of fly ash/palm oil fuel ash based geopolymer mortar

    International Nuclear Information System (INIS)

    Ranjbar, Navid; Mehrali, Mehdi; Behnia, Arash; Alengaram, U. Johnson; Jumaat, Mohd Zamin

    2014-01-01

    Highlights: • Results show POFA is adaptable as replacement in FA based geopolymer mortar. • The increase in POFA/FA ratio delay of the compressive development of geopolymer. • The density of POFA based geoploymer is lower than FA based geopolymer mortar. - Abstract: This paper presents the effects and adaptability of palm oil fuel ash (POFA) as a replacement material in fly ash (FA) based geopolymer mortar from the aspect of microstructural and compressive strength. The geopolymers developed were synthesized with a combination of sodium hydroxide and sodium silicate as activator and POFA and FA as high silica–alumina resources. The development of compressive strength of POFA/FA based geopolymers was investigated using X-ray florescence (XRF), X-ray diffraction (XRD), Fourier transform infrared (FTIR), and field emission scanning electron microscopy (FESEM). It was observed that the particle shapes and surface area of POFA and FA as well as chemical composition affects the density and compressive strength of the mortars. The increment in the percentages of POFA increased the silica/alumina (SiO 2 /Al 2 O 3 ) ratio and that resulted in reduction of the early compressive strength of the geopolymer and delayed the geopolymerization process

  17. Global financial crisis

    Directory of Open Access Journals (Sweden)

    MSc. Jusuf Qarkaxhija

    2011-03-01

    influences the pro-cess of attracting foreign investment, and further influencing the growth of unemployment, and in turn expanding the financial crisis, where finances are already fragile. In the following sections, we will elaborate on the financial crisis in a global aspect, the impacts of this crisis in economic development, and the role of stock exchange in finance, thereby creating a multi-dimensional horizon of the problem.

  18. The Effects of Bottom Ash on Setting Time and Compressive Strength of Fly Ash Geopolymer Paste

    Science.gov (United States)

    Affandhie, B. A.; Kurniasari, P. T.; Darmawan, M. S.; Subekti, S.; Wibowo, B.; Husin, N. A.; Bayuaji, R.; Irawan, S.

    2017-11-01

    This research is to find out the contribution of waste energy utilization of fly ash and bottom ash coal as binding agent of geopolymer concrete. This research methodology uses experimental approach in laboratory by making cylinder paste test object with dimension diameter of 2.5 cm x height 5 cm with some combination of fly ash and bottom ash mix with time setting test (ASTM C 191-04a) and compressive strength (ASTM C 39-04a). The research concludes that the effect of bottom ash on fly ash-based geopolymer paste shows good results in setting time and compressive strength.

  19. Micro-prudentiality and financial stability

    Directory of Open Access Journals (Sweden)

    Cristian Ionescu

    2012-12-01

    Full Text Available Given the high degree of importance of issues related to financial instability in modern economies, (financial, economic and social aspects, it is necessary the analysis of the microeconomic components that determine macroeconomic fluctuations, resulting in the visible financial instability. Thus, this paper aims to analyze the following aspects: financial fragility, as a measure of financial instability at the microeconomic level; micro-prudential regulation; microeconomic reform measures, which addresses problems related to capital, liquidity, risk management and supervision and market discipline. All these are integrated into the international Basel III framework of the Bank of International Settlements Regulations. In addition, the manner and the time of Basel III implementation of the capital and liquidity-related measures is very important. In addition, the paper aims to analyze the inter-connections and the compromises between capital and liquidity, trying to understand how the two are connected.

  20. Internal control in the company in order to financial monitoring

    Directory of Open Access Journals (Sweden)

    Osipov A.V.

    2017-04-01

    Full Text Available the article explores the definition of financial monitoring, financial analysis and internal control in aspect to their correlation to fight money laundering and terrorism financing. Internal control is analyzed from the point of view of law, economics and management. The author pays much attention in the article to the work of systems of financial monitoring in organizations.

  1. The financialization of home and the mortgage market crisis

    NARCIS (Netherlands)

    Aalbers, M.B.

    2008-01-01

    Financialization can be characterized as capital switching from the primary, secondary or tertiary circuit to the quaternary circuit of capital. Housing is a central aspect of financialization. The financialization of mortgage markets demands that not just homes but also homeowners become viewed as

  2. Volcanic Ash on Slopes of Karymsky

    Science.gov (United States)

    2007-01-01

    A volcanic eruption can produce gases, lava, bombs of rock, volcanic ash, or any combination of these elements. Of the volcanic products that linger on the land, most of us think of hardened lava flows, but volcanic ash can also persist on the landscape. One example of that persistence appeared on Siberia's Kamchatka Peninsula in spring 2007. On March 25, 2007, the Advanced Spaceborne Thermal Emission and Reflection Radiometer (ASTER) on NASA's Terra satellite captured this image of the area around the Karymsky Volcano. In this image, volcanic ash from earlier eruptions has settled onto the snowy landscape, leaving dark gray swaths. The ash stains are confined to the south of the volcano's summit, one large stain fanning out toward the southwest, and another toward the east. At first glance, the ash stain toward the east appears to form a semicircle north of the volcano and sweep back east. Only part of this dark shape, however, is actually volcanic ash. Near the coast, the darker color may result from thicker vegetation. Similar darker coloring appears to the south. Volcanic ash is not really ash at all, but tiny, jagged bits of rock and glass. These jagged particles pose serious health risks to humans and animals who might inhale them. Likewise, the ash poses hazards to animals eating plants that have been coated with ash. Because wind can carry volcanic ash thousands of kilometers, it poses a more far-reaching hazard than other volcanic ejecta. Substantial amounts of ash can even affect climate by blocking sunlight. Karymsky is a stratovolcano composed of alternating layers of solidified ash, hardened lava, and volcanic rocks. It is one of many active volcanoes on Russia's Kamchatka Peninsula, which is part of the 'Ring of Fire' around the Pacific Rim. NASA image created by Jesse Allen, using data provided courtesy of the NASA/GSFC/MITI/ERSDAC/JAROS, and U.S./Japan ASTER Science Team.

  3. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Sigit Setiawan

    2015-05-01

    Full Text Available This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relatively better than its financial depth, especially for financial markets, in which Indonesia ranks in the lower average group. From literature reviews, it can be inferred that the main factor driving the poor financial depth in Indonesia is non-competitiveness of the institutions; whereas the driving force of poor financial access in Indonesia are geographical constraints, poverty, a high income gap, and a less than effective national financial development policy.

  4. Geopolymer Mortar with Fly Ash

    Directory of Open Access Journals (Sweden)

    Saloma

    2016-01-01

    Full Text Available The cement industry accounts for about 7% of all CO2 emissions caused by humans. Therefore, it is necessary to find another material in order to support sustainable material. An alternative way is replacing cement material with alternative material as fly ash. Fly ash as binder need to be added alkaline activator in the form of sodium silicate (Na2SiO3 or potassium silicate (K2SiO3 and sodium hydroxide (NaOH or potassium hydroxide (KOH. The purpose of this research is to analyze the effect of activator liquid concentration on geopolymer mortar properties and to know the value of compressive strength. Molarity variation of NaOH are 8, 12, 14, and 16 M with ratio of Na2SiO3/NaOH = 1.0. Ratio of sand/fly ash = 2.75 and ratio of activator/fly ash = 0.8. The cube-shaped specimen 50 × 50 × 50 mm is cured by steam curing with a temperature of 60°C for 48 hours. The experimental result of fresh mortar reported that the molarity of NaOH affect the slump flow and setting time, higher of NaOH produces the smaller value of slump and the faster time of setting. The experimental of density results reported that the increase of specific gravity when the molarity of NaOH increased. The experimental results of the compressive strength are showed that the maximum compressive strength of geopolymer mortar 14 M is 10.06 MPa and the lowest compressive strength produced by geopolymer mortar 8 M is 3.95 MPa. Testing the compressive strength of geopolymer mortar 16 M produces compressive strength lower than 14 M geopolymer mortar is 9.16 MPa.

  5. Asháninka Messianism

    DEFF Research Database (Denmark)

    Veber, Hanne

    2003-01-01

    as 'messianic' has significant interpretive implications. In their readeing og historical records and narratives, anthropologists have attributed a messianic proclivity to the Asháninka and other native populations in the Peruvian Amazon. Taking off from interpretation of the figure of Juan Santos Atahuallpa...... scholarly repetition than from grounded analysis; it has created a 'black hole' in place of ethnography that an approach that takes heed of practices, narrative and structural, may begin to fill....

  6. Arsenic, chromium and mercury removal using mussel shell ash or a sludge/ashes waste mixture.

    Science.gov (United States)

    Seco-Reigosa, Natalia; Peña-Rodríguez, Susana; Nóvoa-Muñoz, Juan Carlos; Arias-Estévez, Manuel; Fernández-Sanjurjo, María J; Alvarez-Rodríguez, Esperanza; Núñez-Delgado, Avelino

    2013-04-01

    Different batches of valued mussel shell and waste mussel shell ash are characterised. Shell ash has pH > 12 and high electrical conductivities (between 16.01 and 27.27 dS m(-1)), while calcined shell shows pH values up to 10.7 and electrical conductivities between 1.19 and 3.55 dS m(-1). X-ray fluorescence, nitric acid digestion and water extractions show higher concentrations in shell ash for most parameters. Calcite is the dominant crystalline compound in this ash (95.6%), followed by aragonite. Adsorption/desorption trials were performed for mussel shell ash and for a waste mixture including shell ash, sewage sludge and wood ash, showing the following percentage adsorptions: Hg(II) >94%, As(V) >96% and Cr(VI) between 11 and 30% for shell ash; Hg(II) >98%, As(V) >88% and Cr(VI) between 30 and 88% for the waste mixture. Hg and As desorption was ash and the waste mixture, while Cr desorption was between 92 and 45% for shell ash, and between 19 and 0% for the mixture. In view of that, mussel shell ash and the mixture including shell ash, sewage sludge and wood ash could be useful for Hg(II) and As(V) removal.

  7. Financial Management: Analysis of DoD's First Biennial Financial Management Improvement Plan

    National Research Council Canada - National Science Library

    1999-01-01

    ...). The plan is to be submitted not later than September 30 of each even-numbered year and is to address all aspects of financial management within DOD, including the finance systems, accounting systems...

  8. Characterization of fly ash from bio and municipal waste

    DEFF Research Database (Denmark)

    Lima, Ana T.; Ottosen, Lisbeth M.; Pedersen, Anne Juul

    2008-01-01

    Four different fly ashes are characterized in the present paper. The ashes differ in the original fuel type and were sampled at distinct plants. The investigation includes two different ashes from municipal solid waste incineration (with and without sorbents addition), a straw ash and an ash from...

  9. Electrodialytic removal of Cd from biomass combustion fly ash

    DEFF Research Database (Denmark)

    Pedersen, Anne Juul; Ottosen, Lisbeth M.; Simonsen, Peter

    2004-01-01

    fly ashes was studied. Four fly ashes were investigated, originating from combustion of straw (two ashes), wood chips, and co-firing of wood pellets and fuel oil, respectively. One of the straw ashes had been pre-washed and was obtained suspended in water, the other ashes were obtained naturally dry...

  10. Purchase intention behavior of Syariah financial product

    Directory of Open Access Journals (Sweden)

    Anton Agus Setyawan

    2018-03-01

    Full Text Available This study explores purchase intention of Syariah financial product. The purpose of the study is to identify factors of consumer’s intention to use Syariah financial product. Framework of the study is TRA model proposed by Ajzen and Fishbein (1980. The design of this study is qualitative approach. This study employs focus group discussion and in depth interview in data collection. Focus group discussion in this study involves 6 Syariah financial products. In depth interview has been accomplished with 3 different managers from Syariah financial institutions. Findings in this study are consumers evaluate Syariah financial product by comparing benefits of the product with conventional financial products. The concept of non economic benefit and religious aspect is also discussed in this study.

  11. Volcanic ash impacts on critical infrastructure

    Science.gov (United States)

    Wilson, Thomas M.; Stewart, Carol; Sword-Daniels, Victoria; Leonard, Graham S.; Johnston, David M.; Cole, Jim W.; Wardman, Johnny; Wilson, Grant; Barnard, Scott T.

    2012-01-01

    Volcanic eruptions can produce a wide range of hazards. Although phenomena such as pyroclastic flows and surges, sector collapses, lahars and ballistic blocks are the most destructive and dangerous, volcanic ash is by far the most widely distributed eruption product. Although ash falls rarely endanger human life directly, threats to public health and disruption to critical infrastructure services, aviation and primary production can lead to significant societal impacts. Even relatively small eruptions can cause widespread disruption, damage and economic loss. Volcanic eruptions are, in general, infrequent and somewhat exotic occurrences, and consequently in many parts of the world, the management of critical infrastructure during volcanic crises can be improved with greater knowledge of the likely impacts. This article presents an overview of volcanic ash impacts on critical infrastructure, other than aviation and fuel supply, illustrated by findings from impact assessment reconnaissance trips carried out to a wide range of locations worldwide by our international research group and local collaborators. ‘Critical infrastructure’ includes those assets, frequently taken for granted, which are essential for the functioning of a society and economy. Electricity networks are very vulnerable to disruption from volcanic ash falls. This is particularly the case when fine ash is erupted because it has a greater tendency to adhere to line and substation insulators, where it can cause flashover (unintended electrical discharge) which can in turn cause widespread and disruptive outages. Weather conditions are a major determinant of flashover risk. Dry ash is not conductive, and heavy rain will wash ash from insulators, but light rain/mist will mobilise readily-soluble salts on the surface of the ash grains and lower the ash layer’s resistivity. Wet ash is also heavier than dry ash, increasing the risk of line breakage or tower/pole collapse. Particular issues for water

  12. Possibilities of utilizing power plant fly ashes

    Directory of Open Access Journals (Sweden)

    Mezencevová Andrea

    2003-09-01

    Full Text Available The burning of fossil fuels in industrial power stations plays a significant role in the production of thermal and electrical energy. Modern thermal power plants are producing large amounts of solid waste, mainly fly ashes. The disposal of power plant waste is a large environmental problem at the present time. In this paper, possibilities of utilization of power plant fly ashes in industry, especially in civil engineering, are presented. The fly ash is a heterogeneous material with various physical, chemical and mineralogical properties, depending on the mineralogical composition of burned coal and on the used combustion technology. The utilization of fly ashes is determined of their properties. The fineness, specific surface area, particle shape, density, hardness, freeze-thaw resistance, etc. are decisive. The building trade is a branch of industry, which employs fly ash in large quantities for several decades.The best utilization of fluid fly ashes is mainly in the production of cement and concrete, due to the excellent pozzolanic and cementitious properties of this waste. In the concrete processing, the fly ash is utilized as a replacement of the fine aggregate (fine filler or a partial replacement for cement (active admixture. In addition to economic and ecological benefits, the use of fly ash in concrete improves its workability and durability, increases compressive and flexural strength, reduces segregation, bleeding, shrinkage, heat evolution and permeability and enhances sulfate resistance of concrete.The aim of current research is to search for new technologies for the fly ash utilization. The very interesting are biotechnological methods to recovery useful components of fly ashes and unconventional methods of modification of fly ash properties such as hydrothermal zeolitization and mechanochemical modification of its properties. Mechanochemistry deals with physico - chemical transformations and chemical reactions of solids induced by

  13. Composites Based on Fly Ash and Clay

    International Nuclear Information System (INIS)

    Fidancevska, E.; Jovanov, V.; Angusheva, B.; Srebrenkoska, V.

    2014-01-01

    Fly ash is a waste generated from the coal combustion during the production of electricity in the thermal power plants. It presents industrial by-product containing Technologically Enhanced Natural Occurring Radioactive Materials (TENORM) with the great potential for valorisation. Fly ash is successfully utilized in cement and concrete industry, also in ceramics industry as component for manufacturing bricks and tiles, and recently there are many investigations for production of glass-ceramics from fly ash. Although the utilization of fly ash in construction and civil engineering is dominant, the development of new alternative application for its further exploitation into new products is needed. This work presents the possibility for fly ash utilization for fabricating dense composites based on clay and fly ash with the potential to be used in construction industry

  14. Characterization and valorization of biomass ashes.

    Science.gov (United States)

    Trivedi, Nikhilesh S; Mandavgane, Sachin A; Mehetre, Sayaji; Kulkarni, Bhaskar D

    2016-10-01

    In India, farming is the primary source of income for many families. Following each harvest, a huge amount of biomass is generated. These are generally discarded as "agrowaste," but recent reports have indicated several beneficial uses for these biomasses and their ashes. However, before the utilization of biomass ashes (BMAs), their chemical and physical properties need to be investigated (characterized) so as to utilize their potential benefit to the fullest. In this paper, eight different biomass ashes (soybean plant ash, mustard plant ash, maize ash, groundnut plant ash, cotton plant ash, wheat plant ash, pigeon peas ash, and groundnut shell ash) were characterized, and their chemical properties are discussed. Surface chemical composition analysis, proximate analysis, and ultimate analysis were performed on all BMA samples, and properties such as porosity, particle density, bulk density, point of zero charge, BET surface area, water-absorption capacity, and bulk parameters such as surface pH and surface charges were determined. BMAs were characterized by SEM and FTIR. The surface areas of biomass ashes vary from 1.9 to 46 m 2 /g, and point of zero charge for all BMAs exceed 9.8, which confirmed the alkaline nature of these samples. Based on the chemical composition, BMAs are categorized into four types (S, C, K, and CK), and their utilization is proposed based on the type. BMAs find applications in agriculture and construction industries; glass, rubber, and zeolite manufacturing; and in adsorption (as a source of silica/zeolites). The paper also discusses the research challenges and opportunities in utilization of BMAs.

  15. Characterization of bottom ash in municipal solid waste incinerators for its use in road base.

    Science.gov (United States)

    Forteza, R; Far, M; Seguí, C; Cerdá, V

    2004-01-01

    Incineration of municipal solid wastes (MSWs) produces by-products which can be broadly classified as bottom and fly ashes. Since MSW incineration started, possibilities other than landfilling the incineration residues have been sought; most initiatives in this sense tend to use these residues as aggregate substitute in pavements and other road construction elements. The main goal of the present work is the physical and chemical characterization of the local incineration bottom ash towards its eventual re-utilization. The study includes not only the specific aspects regarding its role as pavement element, but also the assessment of the environmental effects. Therefore, together with the determination of physical (moisture content, apparent and bulk densities, crystallinity, etc.) and engineering properties (particle size distribution, abrasion and impact resistance, etc.), full chemical characterization of the bottom ash and the study of leaching as a function of aging time have been undertaken. The results obtained indicate that the metal content of both the raw bottom ash and its leachates fulfill the environmental regulations provided that the bottom ash is stored for at least one month. Engineering properties of the bottom ash are close to those of natural aggregates and, thus, road-construction use of these residues seems to be feasible.

  16. Main characteristics of the radioactive enrichment in ashes produced in coal-fired power stations

    International Nuclear Information System (INIS)

    Baeza, Antonio; Corbacho, Jose A.; Cancio, David; Robles, Beatriz; Mora, Juan C.

    2008-01-01

    Under contract with the Spain's 'Nuclear Safety Council', a study is being conducted of the nation's largest nominal output coal-fired power stations. Its purpose is to assess the radiological impact on workers and local populations due to this source of NORM activity. One of the aspects of particular interest is the study of the radioactive enrichment in the combustion wastes relative to the different coals used as fuel (usually local bituminous coal or lignite, or imported coal). These wastes consist of fly ash (mostly fine particles collected in electrostatic precipitators), and bottom ash (larger in size, and collected wet or dry in hoppers below the boilers). In general terms, the enrichment factors measured were between 2 and 18 for the radionuclides 40 K, 226 Ra, 232 Th, and 210 Po. The magnitude of this enrichment factor depended mainly on the ash content of each coal, and hence on the type of coal used as fuel and the specific operation cycle in the different power stations. For the radionuclides 40 K, 226 Ra, and 232 Th, the enrichment was relatively similar in value in the fly and bottom ashes produced by the different types of coal used in the power stations studied. For 210 Po, however, as was expected, the enrichment was much greater in the fly ash than in the bottom ash for each coal analyzed. (author)

  17. Method of reversibly immobilizing sulfate ash

    International Nuclear Information System (INIS)

    Greenhalgh, W.O.

    1984-01-01

    A sulphate ash at least 20% by weight of which consists of sulphates of transuranic elements is immobilised by heating to melting a mixture of the ash, a metal, and a fluxing agent; the metal used is Al, Ce, Sm, Eu or mixtures thereof and it is used in an amount sufficient to reduce the transuranic sulphates in the ash to metal and form an alloy with the metal so produced; sufficient of the fluxing agent is used to reduce the percentage of transuranic sulphates in the mix to form 1% to 10% of the mix and the molten mixture is cooled and the alloy containing the immobilised ash separated. (author)

  18. Utilization of hospital waste ash in concrete

    International Nuclear Information System (INIS)

    Memon, S.; Sheikh, M.

    2013-01-01

    Hospital waste management is a huge problem in Pakistan. The annual production of medical waste produced from health care facilities, in Pakistan, is around 250,000 tons. This research paper is intended to evaluate the feasibility of using of hospital waste ash obtained from Pakistan Institute of Medical Sciences, Rawalpindi, Pakistan, as partial replacement of cement. The main variable in this research is the amount of hospital waste ash (2, 4, 6 and 8% by weight of cement) while the amount of cementitious material, water to cementitious material ratio, fine and coarse aggregate content were kept constant. Test results substantiate that hospital waste ash can be used in concrete. XRD (X-Ray Diffraction) of hospital waste ash showed that it is rich in calcite while scanning electron micrographs indicated that the particles of hospital waste ash have highly irregular shape. The slump value, density of fresh concrete and water absorption decreased with the increase in the quantity of hospital waste ash in the mix. At 3 days of testing, the compressive strength of mixes with hospital waste ash was higher than the control mix while at 7 and 28 days the CM (Control Mix) showed higher strength than the hospital waste ash mixes except the mix containing 2% hospital waste ash by weight of cement. (author)

  19. Hazards Associated With Recent Popocatepetl Ash Emissions

    Science.gov (United States)

    Nieto, A.; Martin, A.; Espinasa-Pereña, R.; Ferres, D.

    2013-05-01

    Popocatepetl has been producing ash from small eruptions since 1994. Until 2012 about 650 small ash emissions have been recorded at the monitoring system of Popocatépetl Volcano. Ash consists mainly of glassy lithic clasts from the recent crater domes, plagioclase and pyroxene crystals, and in major eruptions, olivine and/or hornblende. Dome forming eruptions produced a fine white ash which covers the coarser ash. This fine ash consists of plagioclase, glass and cristobalite particles mostly under15 microns. During the recent crisis at Popocatépetl, April and May2012 ash fell on villages to the east and west of the volcano, reaching Mexico City (more than 20 million people) and Puebla (2 million people). In 14 cases the plumes had heights over 2 km, the largest on May 2 and 11 (3 and 4 km in height, respectively). Heavier ash fall occurred on April 13, 14, 20, and 23 and May 2, 3, 5, 11, 14, 23, 24 and 25. A database for ash fall was constructed from April 13 with field observations, reports emitted by the Centro Nacional de Comunicaciones (CENACOM), ash fall advisories received at CENAPRED and alerts from the Servicios a la Navegación en el Espacio Aéreo Mexicano (SENEAM). This aim of this database is to calculate areas affected by the ash and estimate the ash fall volume emitted by Popocatépetl in each of these events. Heavy ash fall from the May 8 to May 11 combined with reduced visibility due to fog forced to closure of the Puebla airport during various periods of time, for up to 13 hours. Domestic and international flights were cancelled. Ash eruptions have caused respiratory conditions in the state of Puebla, to the east of the volcano, since 1994 (Rojas et al, 2001), but because of the changing wind conditions in the summer mainly, some of these ash plumes go westward to towns in the State of Mexico and even Mexico City. Preliminary analyses of these eruptions indicate that some ash emissions produced increased respiratory noninfectious problems

  20. Solidification on fly ash, Yugoslav experiences

    Energy Technology Data Exchange (ETDEWEB)

    Knezevic, D. [Mining Institute, Belgrade (Yugoslavia); Popov, S.; Salatic, D. [Faculty of Mining and Geology, Belgrade (Yugoslavia)

    1997-12-31

    A study was performed on ashes produced in the combustion process of coal from the Kosovo coal basin, in order to determine the potential and conditions of ash self-solidification. Investigations showed that the ash properties allows for the transformation into a solid mass through a controlled mixing with water. The optimal concentration of ash is 50 percent and the hydro-mixture is behaving as a Bingham plastic fluid. Solidification is obtained in a relatively short period (within 3 to 5 days) without additives. The resulting solidified mass is very consistent and stable

  1. The investor access to the presented financial reports

    OpenAIRE

    Mejzlik, Ladislav; Durianova, Gabriela; Velechovska, Lenka

    2011-01-01

    The paper deals with the investor and potential investor access to the presented financial information of the companies. The accesibility and reliatbility of the financial information is one of the essential aspects of investor decision making. The text treats with the possibilities of presenting financial statements with focus on the internet as suitable place which is used very often nowadays. Timeliness and the form of the financial report submitting is harmonized in t...

  2. Emerald Ash Borer: Invasion of the Urban Forest and the Threat to North America's Ash Resource

    Science.gov (United States)

    Therese M. Poland; Deborah G. McCullough

    2006-01-01

    The emerald ash borer (EAB), a phloem-feeding beetle native to Asia, was discovered killing ash trees in southeastern Michigan and Windsor, Ontario, in 2002. Like several other invasive forest pests, the EAB likely was introduced and became established in a highly urbanized setting, facilitated by international trade and abundant hosts. Up to 15 million ash trees in...

  3. Feeding by emerald ash borer larvae induces systemic changes in black ash foliar chemistry

    Science.gov (United States)

    Yigen Chen; Justin G.A. Whitehill; Pierluigi Bonello; Therese M. Poland

    2011-01-01

    The exotic wood-boring pest, emerald ash borer (EAB), Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), has been threatening North American ash (Fraxinus spp.) resources, this being recognized since its first detection in Michigan, USA and Ontario, Canada in 2002. Ash trees are killed by larval feeding in the cambial region...

  4. Use of unwounded ash trees for the detection of emerald ash borer adults: EAB landing behavior

    Science.gov (United States)

    Jordan M. Marshall; Melissa J. Porter; Andrew J. Storer

    2011-01-01

    Incorporation of multiple trapping techniques and sites within a survey program is essential to adequately identify the range of emerald ash borer (EAB) (Agrilus planipennis Fairmaire) infestation. Within natural forests, EAB lands on stick band traps wrapped around girdled ash trees at a rate similar to that on unwounded ash trees. The objective of...

  5. The Role of Biocontrol of Emerald Ash Borer in Protecting Ash Regeneration after Invasion

    Science.gov (United States)

    Emerald ash borer (EAB) is an invasive Asian beetle that is destroying ash in forests over much of eastern North America because of the high susceptibility of our native ash and a lack of effective natural enemies. To increase mortality of EAB larvae and eggs, the USDA (FS, ARS and APHIS) is carryin...

  6. Attraction of the emerald ash borer to ash trees stressed by girdling, herbicide treatment, or wounding

    Science.gov (United States)

    Deborah McCullough; Therese Poland; David. Cappaert

    2009-01-01

    New infestations of emerald ash borer, Agrilus planipennis Fairmaire, an invasive pest native to Asia, are difficult to detect until densities build and symptoms appear on affected ash (Fraxinus spp). We compared the attraction of A. planipennis to ash trees stressed by girdling (bark and phloem removed...

  7. Attraction of the emerald ash borer to ash trees stressed by girdling, herbicide treatment, or wounding

    Science.gov (United States)

    Deborah G. McCullough; Therese M. Poland; David Cappaert

    2009-01-01

    New infestations of emerald ash borer, Agrilus planipennis Fainnaire, an invasive pest native to Asia, are difficult to detect until densities build and symptoms appear on affected ash (Fraxinus spp). We compared the attraction of A. planipennis to ash trees stressed by girdling(bark and phloem removed from a 15...

  8. FINANCIAL CONTROL SYSTEM IMPROVEMENT

    OpenAIRE

    L. V. Kurmaeva

    2012-01-01

    Forms and methods of external and internal financial control are discussed. The system of the state and municipal financial control in Russia is described. Changes to organization of internal financial control and audit are proposed.

  9. Financial Village Standing in Indonesian Financial System

    Directory of Open Access Journals (Sweden)

    Herry Purnomo

    2015-12-01

    Full Text Available Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015. Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2, 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

  10. FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

    OpenAIRE

    Sigit Setiawan

    2015-01-01

    This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  11. Strengthening financial management, providing financial safeguard mechanism

    International Nuclear Information System (INIS)

    Sun Wumei

    2010-01-01

    This article reviewed the history of Zhong He Shanxi Uranium Enrichment Company, summarizing an efficient and systematical financial management method during both construction period and operational period of the company. It related to fundamental financial management structure building, integrated budgeting, fund management, cost management, asset management, tax planning and HR management. of financial staffs. (author)

  12. International financial reporting standards and financial reporting ...

    African Journals Online (AJOL)

    The study examines the impact of the adoption of International Financial Reporting Standards (IFRS) on the quality of financial reporting in Nigeria. The study utilises a period based approach to analyse changes in the degree of financial reporting quality (FRQ) that hinges on three proxies: Value Relevance, Earnings ...

  13. Financial Globalization and Inequality

    OpenAIRE

    Kunieda, Takuma

    2008-01-01

    This paper investigates how financial globalization and financial development affect income inequality within a country. We demonstrate that when a country is financially closed to the world market, the Gini coefficient is monotonically decreasing with respect to the degree of financial development, whereas when a country becomes so small due to financial globalization that financial development in the country does not affect the world interest rate, the Gini coefficient is monotonically i...

  14. Optimization of soil stabilization with class C fly ash.

    Science.gov (United States)

    1987-01-01

    Previous Iowa DOT sponsored research has shown that some Class : C fly ashes are cementitious (because calcium is combined as calcium : aluminates) while other Class C ashes containing similar amounts of : elemental calcium are not (1). Fly ashes fro...

  15. Treatment of fly ash for use in concrete

    Science.gov (United States)

    Boxley, Chett [Park City, UT

    2012-05-15

    A process for treating fly ash to render it highly usable as a concrete additive. A quantity of fly ash is obtained that contains carbon and which is considered unusable fly ash for concrete based upon foam index testing. The fly ash is mixed with a quantity of spray dryer ash (SDA) and water to initiate a geopolymerization reaction and form a geopolymerized fly ash. The geopolymerized fly ash is granulated. The geopolymerized fly ash is considered usable fly ash for concrete according to foam index testing. The geopolymerized fly ash may have a foam index less than 40%, and in some cases less than 20%, of the foam index of the untreated fly ash. An optional alkaline activator may be mixed with the fly ash and SDA to facilitate the geopolymerization reaction. The alkaline activator may contain an alkali metal hydroxide, carbonate, silicate, aluminate, or mixtures thereof.

  16. Financial markets as adaptive systems

    Science.gov (United States)

    Potters, M.; Cont, R.; Bouchaud, J.-P.

    1998-02-01

    We show, by studying in detail the market prices of options on liquid markets, that the market has empirically corrected the simple, but inadequate Black-Scholes formula to account for two important statistical features of asset fluctuations: "fat tails" and correlations in the scale of fluctuations. These aspects, although not included in the pricing models, are very precisely reflected in the price fixed by the market as a whole. Financial markets thus behave as rather efficient adaptive systems.

  17. Emerald ash borer biocontrol in ash saplings: The potential for early stage recovery of North American ash trees

    Science.gov (United States)

    Jian J. Duan; Leah S. Bauer; Roy G. Van Driesche

    2017-01-01

    In many parts of North America, ash (Fraxinus) stands have been reduced by the emerald ash borer (Agrilus planipennis) invasion to a few surviving mature trees, saplings, basal sprouts, and seedlings. Without a soil seed bank for Fraxinus spp., tree recovery will require survival and maturation of these...

  18. 10 Risk to Ash from Emerald Ash Borer: Can Biological Control Prevent the Loss of Ash Stands

    Science.gov (United States)

    Ash trees were once relatively free of serious, major diseases and insect pests in North America until the arrival of EAB, which was first detected in North America in Michigan in 2002. As of February 2014, EAB had been detected in 22 U.S. states and two Canadian provinces, killing millions of ash ...

  19. Threats to financial system security

    Energy Technology Data Exchange (ETDEWEB)

    McGovern, D.E.

    1997-06-01

    The financial system in the United States is slowly migrating from the bricks and mortar of banks on the city square to branch banks, ATM`s, and now direct linkage through computers to the home. Much work has been devoted to the security problems inherent in protecting property and people. The impact of attacks on the information aspects of the financial system has, however, received less attention. Awareness is raised through publicized events such as the junk bond fraud perpetrated by Milken or gross mismanagement in the failure of the Barings Bank through unsupervised trading activities by Leeson in Singapore. These events, although seemingly large (financial losses may be on the order of several billion dollars), are but small contributors to the estimated $114 billion loss to all types of financial fraud in 1993. Most of the losses can be traced to the contribution of many small attacks perpetrated against a variety of vulnerable components and systems. This paper explores the magnitude of these financial system losses and identifies new areas for security to be applied to high consequence events.

  20. Cementing Efficiency of Low Calcium Fly Ash in Fly Ash Concretes

    OpenAIRE

    T. D. Gunneswara Rao; Mudimby Andal

    2014-01-01

    Research on the utilization of fly ash will no longer refer the fly ash as a waste material of thermal power plants. Use of fly ash in concrete making, makes the concrete economical as well as durable. The fly ash is being added to the concrete in three ways namely, as partial replacement to cement, as partial replacement to fine aggregates and as admixture. Addition of fly ash to the concrete in any one of the form mentioned above, makes the concrete more workable and durable than the conven...

  1. SOME ASPECTS REGARDING BALANCE SHEET ANALYSIS

    Directory of Open Access Journals (Sweden)

    ILIE RĂSCOLEAN

    2014-10-01

    Full Text Available This paper presents some aspects of the analysis based on the balance sheet at an economic entity. Attempting to use economic analysis as a support tool in the decision. The case study is performed on the financial accounts of a company, analyzing the structure of the assets using the following rates: the rate of intangible assets; rate of tangible assets; rate financial assets; rate stocks; rate receivables and cash and cash equivalents rate. Liability structure is analyzed using the following rates: the rate of financial stability; global financial autonomy rate; overall borrowing rate; term borrowing rate.

  2. Financial Literacy and Financial Planning in France

    Directory of Open Access Journals (Sweden)

    Luc Arrondel

    2013-07-01

    Full Text Available We study financial literacy in France using the PATER survey and following the Lusardi and Mitchell (2011c approach. We find that some subpopulations are less financially literate than others: women, young and old people as well as less-educated people are more likely to face difficulties when dealing with fundamental financial concepts such as risk diversification and inflation and interest compounding. We also find some differences in financial knowledge depending on the political opinion of the respondents. Finally we show that these differences in financial knowledge are correlated with differences in the propensity to plan: people who score higher on the financial literacy questions are more likely to be engaged in the preparation of a clearly defined financial plan.

  3. Electrodialytic removal of heavy metals from fly ashes

    DEFF Research Database (Denmark)

    Pedersen, Anne Juul

    2002-01-01

    The aim of the Ph.D. work was to develop the electrodialytic remediation method for removal of heavy metals from fly ashes. The work was focused on two types of fly ashes: fly ashes from wood combustion and fly ashes from municipal solid waste incineration.......The aim of the Ph.D. work was to develop the electrodialytic remediation method for removal of heavy metals from fly ashes. The work was focused on two types of fly ashes: fly ashes from wood combustion and fly ashes from municipal solid waste incineration....

  4. Effect of leachate solutions from fly ash bottom ash on groundwater quality

    Energy Technology Data Exchange (ETDEWEB)

    Kopsick, D.A.; Angino, E.E.

    1981-12-01

    Leaching experiments on fly ash and bottom ash for Ca, Mg, Na, K, Fe, Mn, Zn, Cu and Pb indicated a potential for contamination of ground- and surface-water supplies. Due to the variability in chemical composition of coals, it is difficult to make generalizations concerning the chemistry of leachate solutions from the ashes of the coals. A decrease in concentration with time of leaching was observed for all elements, except for Ca which was released at a constant rate. Fly ash from a Missouri coal generated a leachate enriched in Pb, Zn, Cu, Fe, Mn and Cd, reflective of the high Pb-Zn mineralization present in the surrounding area. With a pH of 3.0 this ash has the greatest potential for groundwater contamination. Conversely, leachates from Wyoming fly and bottom ashes exhibited low trace-metal concentrations. These same solutions were high in K, Na, Ca and Mg, and also showed strong pozzolanic behaviour, which will reduce the leachability of these ashes. In most instances, fly and bottom ash from Kentucky and Illinois coals yielded leachates intermediate in elemental composition to leachates of Missouri and Wyoming coal ashes. Leaching experiments indicate that it is not valid to predict the chemistry of leachates from fly and bottom ash based solely on the chemical composition of the ash. (16 refs.)

  5. Flight potential of the emerald ash borer

    Science.gov (United States)

    Leah S. Bauer; Deborah L. Miller; Robin A.J. Taylor; Robert A. Haack

    2004-01-01

    The emerald ash borer (EAB), Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), is an invasive pest of ash trees (Fraxinus spp.) in North America. Native to several Asian countries, EAB was discovered in six southeastern Michigan counties and southwestern Ontario in 2002. EAB presumably emerged from infested solid wood...

  6. Biology of emerald ash borer parasitoids

    Science.gov (United States)

    Leah S. Bauer; Jian J. Duan; Jonathan P. Lelito; Houping Liu; Juli R. Gould

    2015-01-01

    The emerald ash borer (EAB) (Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), an invasive beetle introduced from China (Bray et al., 2011), was identified as the cause of ash (Fraxinus spp.) mortality in southeast Michigan and nearby Ontario in 2002 (Haack et al., 2002; Federal Register, 2003; Cappaert et al., 2005)....

  7. Emerald ash borer biology and invasion history

    Science.gov (United States)

    Robert A. Haack; Yuri Baranchikov; Leah S. Bauer; Therese M. Poland

    2015-01-01

    The emerald ash borer (EAB), Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), is native to eastern Asia and is primarily a pest of ash (Fraxinus) trees (Fig. 1). Established populations of EAB were first detected in the United States and Canada in 2002 (Haack et al., 2002), and based on a dendrochronology study by Siegert...

  8. Ash Leachate Can Reduce Surface Erosion

    Science.gov (United States)

    George J. Holcomb; Philip B. Durgin

    1979-01-01

    In laboratory analyses of the Larabee soil from north-western California, ash leachate flocculated the clay fractions. As a result, the soil quickly settled out of suspension. To test the hypothesis that field plots on disturbed areas treated with ash leachate would be more resistant to erosion than nontreated plots, a study was done in July and August 1978, on two...

  9. Coal combustion ashes: A radioactive Waste?

    International Nuclear Information System (INIS)

    Michetti, F.P.; Tocci, M.

    1992-01-01

    The radioactive substances naturally hold in fossil fuels, such as Uranium and Thorium, after the combustion, are subjected to an increase of concentration in the residual combustion products as flying ashes or as firebox ashes. A significant percentage of the waste should be classified as radioactive waste, while the political strategies seems to be setted to declassify it as non-radioactive waste. (Author)

  10. Wet physical separation of MSWI bottom ash

    NARCIS (Netherlands)

    Muchova, L.

    2010-01-01

    Bottom ash (BA) from municipal solid waste incineration (MSWI) has high potential for the recovery of valuable secondary materials. For example, the MSWI bottom ash produced by the incinerator at Amsterdam contains materials such as non-ferrous metals (2.3%), ferrous metals (8-13%), gold (0.4 ppm),

  11. Emerald ash borer survival in firewood

    Science.gov (United States)

    Robert A. Haack; Toby R. Petrice

    2005-01-01

    The emerald ash borer (EAB), Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), is native to Asia and was first discovered in Michigan and Ontario in 2002. As of October 2004, EAB was only found to breed in ash (Fraxinus) trees in North America. EAB is spreading naturally through adult flight as well as artificially through...

  12. Bottom ash test section evaluation Erwinville, LA.

    Science.gov (United States)

    2009-02-01

    Bottom ash is a by-product of the energy industry and the residual of burning coal in a kiln : firing process. Bottom ash is black and the consistency of coarse sand with gravel clinker : traces. The product is used in other states as embankment mate...

  13. AsH3 ultraviolet photochemistry.

    Science.gov (United States)

    Smith-Freeman, L A; Schroeder, W P; Wittig, C

    2009-03-12

    High-n Rydberg time-of-flight spectroscopy has been used to study the 193.3 nm photolysis of AsH(3). The center-of-mass translational energy distribution for the 1-photon process, AsH(3) + h nu --> AsH(2) + H, P(E(c.m.)), indicates that AsH(2) internal excitation accounts for approximately 64% of the available energy [i.e., h nu - D(0)(H(2)As - H)]. Secondary AsH(2) photodissociation also takes place. Analyses of superimposed structure atop the broad P(E(c.m.)) distribution suggest that AsH(2) is formed with significant a-axis rotation as well as bending excitation. Comparison of the results obtained with AsH(3) versus those of the lighter group-V hydrides (NH(3), PH(3)) lends support to the proposed mechanisms. Of the group-V hydrides, AsH(3) lies intermediate between the nonrelativistic and relativistic regimes, requiring high-level electronic structure theory.

  14. Adhesion Strength of Biomass Ash Deposits

    DEFF Research Database (Denmark)

    Laxminarayan, Yashasvi; Jensen, Peter Arendt; Wu, Hao

    2015-01-01

    This study investigates the shear adhesion strength of biomass ash deposits on superheater tubes. Artificial biomass ash deposits were prepared on superheater tubes and sintered in an oven at temperatures up to 1000°C. Subsequently, the deposits were sheared off with the help of an electrically...

  15. Adhesion Strength of Biomass Ash Deposits

    DEFF Research Database (Denmark)

    Laxminarayan, Yashasvi; Jensen, Peter Arendt; Wu, Hao

    2016-01-01

    Ash deposition on boiler surfaces is a major problem encountered during biomass combustion. Ash deposition adversely influences the boiler efficiency, may corrode heat transfer surfaces, and may even completely block flue gas channels in severe cases, causing expensive unscheduled boiler shutdown...

  16. Coal Bottom Ash for Portland Cement Production

    Directory of Open Access Journals (Sweden)

    Cristina Argiz

    2017-01-01

    Full Text Available Because of industrialization growth, the amount of coal power plant wastes has increased very rapidly. Particularly, the disposal of coal bottom ash (CBA is becoming an increasing concern for many countries because of the increasing volume generated, the costs of operating landfill sites, and its potential hazardous effects. Therefore, new applications of coal bottom ash (CBA have become an interesting alternative to disposal. For instance, it could be used as a Portland cement constituent leading to more sustainable cement production by lowering energy consumption and raw material extracted from quarries. Coal fly and bottom ashes are formed together in the same boiler; however, the size and shape of these ashes are very different, and hence their effect on the chemical composition as well as on the mineralogical phases must be studied. Coal bottom ash was ground. Later, both ashes were compared from a physical, mechanical, and chemical point of view to evaluate the potential use of coal bottom ash as a new Portland cement constituent. Both ashes, produced by the same electrical power plant, generally present similar chemical composition and compressive strength and contribute to the refill of mortar capillary pores with the reaction products leading to a redistribution of the pore size.

  17. Zeolite from fly ash: synthesis and characterization

    Indian Academy of Sciences (India)

    Unknown

    disposal or to minimize the environmental impact. One of the approaches is the conversion of fly ash to zeolites, which have wide applications in ion exchange, as mole- cular sieves, catalysts, and adsorbents (Breck 1974). The present study is concerned with the synthesis of zeolite from coal fly ash and its characterization ...

  18. Column leaching from biomass combustion ashes

    DEFF Research Database (Denmark)

    Maresca, Alberto; Astrup, Thomas Fruergaard

    2015-01-01

    The utilization of biomass combustion ashes for forest soil liming and fertilizing has been addressed in literature. Though, a deep understanding of the ash chemical composition and leaching behavior is necessary to predict potential benefits and environmental risks related to this practice...

  19. Evaluation of atomic absorption Spectrophotometry (ashing, non ...

    African Journals Online (AJOL)

    Three commonly used techniques, namely atomic absorption spectrophotometry (AAS-Ashing and AAS-Non Ashing) and titrimetry (potassium permanganate titration) have been evaluated in this study to determine the calcium content in six food samples whose calcium levels ranged from 0 to more than 250mg/100g ...

  20. Mazama ash in the northeastern pacific.

    Science.gov (United States)

    Nelson, C H; Kulm, L D; Carlson, P R; Duncan, J R

    1968-07-05

    Volcanic glass in marine sediments off Oregon and Washington correlates with continental deposits of Mount Mazama ash by stratigraphic position, refractive index, and radiocarbon dating. Ash deposited in the abyssal regions by turbidity currents is used for tracing of the dispersal routes of postglacial sediments and for evaluation of marine sedimentary processes.

  1. Wie hoch liegen die Personalkosten für die Durchführung einer OSCE? Eine Kostenaufstellung nach betriebswirtschaftlichen Gesichtspunkten [How high are the personnel costs for OSCE? A financial report on management aspects

    Directory of Open Access Journals (Sweden)

    Rau, Thea

    2011-02-01

    Full Text Available [english] Objective: The OSCE (objective structured clinical examination was put to the test in order to assess the clinical practical skills of students in medical studies in the medical faculties. For the implementation of an OSCE, a large number of personnel is necessary. In particular for subjects with limited resources, therefore, efficient cost planning is required. In the winter semester 09/10, the Department of Neurology at the Medical Faculty of the University of Ulm introduced the OSCE as a pilot project. A financial report retrospectively shows the personnel expenses. The report is intended as an example for an insight into the resources needed for the OSCE with simulated patients. Method: Included in the calculation of the financial costs of the OSCE were: employment, status of staff involved in the OSCE, subject-matter and temporal dimension of the task. After the exam, acceptance of the examination format was reviewed by a focus group interview with the teachers and students. Result: The total expenses for the personnel involved in the OSCE amounted to 12,468 €. The costing of the clinic’s share was calculated at 9,576 €. Tuition fees from the students have been used to the amount of 2.892 €. For conversion of total expenditure to the number of examines the sum of 86 € per student was calculated. Both students and teachers confirmed the validity of the OSCE and recognised the added value in the learning effects.Conclusion: The high acceptance of the OSCE in neurology by both students and teachers favours maintaining the test format. Against the background of the high financial and logistical costs, however, in individual cases it should be assessed how in the long-term efficient examination procedure will be possible.[german] Zielsetzung: Um die klinisch-praktischen Fertigkeiten von Studierenden im Medizinstudium zu bewerten, wurde in den medizinischen Fakultäten die OSCE (objective structured clinical examination

  2. Properties and Leachability of Self-Compacting Concrete Incorporated with Fly Ash and Bottom Ash

    Science.gov (United States)

    Kadir, Aeslina Abdul; Ikhmal Haqeem Hassan, Mohd; Jamaluddin, Norwati; Bakri Abdullah, Mohd Mustafa Al

    2016-06-01

    The process of combustion in coal-fired power plant generates ashes, namely fly ash and bottom ash. Besides, coal ash produced from coal combustion contains heavy metals within their compositions. These metals are toxic to the environment as well as to human health. Fortunately, treatment methods are available for these ashes, and the use of fly ash and bottom ash in the concrete mix is one of the few. Therefore, an experimental program was carried out to study the properties and determine the leachability of selfcompacting concrete incorporated with fly ash and bottom ash. For experimental study, self-compacting concrete was produced with fly ash as a replacement for Ordinary Portland Cement and bottom ash as a replacement for sand with the ratios of 10%, 20%, and 30% respectively. The fresh properties tests conducted were slump flow, t500, sieve segregation and J-ring. Meanwhile for the hardened properties, density, compressive strength and water absorption test were performed. The samples were then crushed to be extracted using Toxicity Characteristic Leaching Procedure and heavy metals content within the samples were identified accordingly using Atomic Absorption Spectrometry. The results demonstrated that both fresh and hardened properties were qualified to categorize as self-compacting concrete. Improvements in compressive strength were observed, and densities for all the samples were identified as a normal weight concrete with ranges between 2000 kg/m3 to 2600 kg/m3. Other than that, it was found that incorporation up to 30% of the ashes was safe as the leached heavy metals concentration did not exceed the regulatory levels, except for arsenic. In conclusion, this study will serve as a reference which suggests that fly ash and bottom ash are widely applicable in concrete technology, and its incorporation in self-compacting concrete constitutes a potential means of adding value to appropriate mix and design.

  3. Investigation on Leaching Behaviour of Fly Ash and Bottom Ash Replacement in Self-Compacting Concrete

    Science.gov (United States)

    Kadir, Aeslina Abdul; Ikhmal Haqeem Hassan, Mohd; Bakri Abdullah, Mohd Mustafa Al

    2016-06-01

    Fly ash and bottom ash are some of the waste generated by coal-fired power plants, which contains large quantities of toxic and heavy metals. In recent years, many researchers have been interested in studying on the properties of self-compacting concrete incorporated with fly ash and bottom ash but there was very limited research from the combination of fly ash and bottom ash towards the environmental needs. Therefore, this research was focused on investigating the leachability of heavy metals of SCC incorporated with fly ash and bottom ash by using Toxicity Characteristic Leaching Procedure, Synthetic Precipitation Leaching Procedure and Static Leaching Test. The samples obtained from the coal-fired power plant located at Peninsula, Malaysia. In this study, the potential heavy metals leached out from SCC that is produced with fly ash as a replacement for Ordinary Portland Cement and bottom ash as a substitute for sand with the ratios from 10% to 30% respectively were designated and cast. There are eight heavy metals of concern such as As, Cr, Pb, Zn, Cu, Ni, Mn and Fe. The results indicated that most of the heavy metals leached below the permissible limits from the United States Environmental Protection Agency and World Health Organization limit for drinking water. As a conclusion, the minimum leaching of the heavy metals from the incorporation of fly ash and bottom ash in self-compacting concrete was found in 20% of fly ash and 20% of bottom ash replacement. The results also indicate that this incorporation could minimize the potential of environmental problems.

  4. Fly Ash Amendments Catalyze Soil Carbon Sequestration

    Energy Technology Data Exchange (ETDEWEB)

    Amonette, James E.; Kim, Jungbae; Russell, Colleen K.; Palumbo, A. V.; Daniels, William L.

    2003-09-15

    We tested the effects of four alkaline fly ashes {Class C (sub-bituminous), Class F (bituminous), Class F [bituminous with flue-gas desulfurization (FGD) products], and Class F (lignitic)} on a reaction that simulates the enzyme-mediated formation of humic materials in soils. The presence of FGD products completely halted the reaction, and the bituminous ash showed no benefit over an ash-free control. The sub-bituminous and lignitic fly ashes, however, increased the amount of polymer formed by several-fold. The strong synergetic effect of these ashes when enzyme is present apparently arises from the combined effects of metal oxide co-oxidation (Fe and Mn oxides), alkaline pH, and physical stabilization of the enzyme (porous silica cenospheres).

  5. Financial Risk Management

    OpenAIRE

    Catalin-Florinel Stanescu; Laurentiu Mircea Simion

    2011-01-01

    Concerns about the financial risk is increasing. In this climate, companies of all types and sizes want a robust framework for financial risk management to meet compliance requirements, contribute to better decision making and increase performance. Financial risk management professionals working with financial institutions and other corporate clients to achieve these objectives.

  6. Treatment of fly ash for use in concrete

    Science.gov (United States)

    Boxley, Chett; Akash, Akash; Zhao, Qiang

    2013-01-08

    A process for treating fly ash to render it highly usable as a concrete additive. A quantity of fly ash is obtained that contains carbon and which is considered unusable fly ash for concrete based upon foam index testing. The fly ash is mixed with an activator solution sufficient to initiate a geopolymerization reaction and for a geopolymerized fly ash. The geopolymerized fly ash is granulated. The geopolymerized fly ash is considered usable fly ash for concrete according to foam index testing. The geopolymerized fly ash may have a foam index less than 35% of the foam index of the untreated fly ash, and in some cases less than 10% of the foam index of the untreated fly ash. The activator solution may contain an alkali metal hydroxide, carbonate, silicate, aluminate, or mixtures thereof.

  7. Business, Economics, Financial Sciences, and Management

    CERN Document Server

    2011 International Conference on Business, Economics, and Financial Sciences, Management (BEFM 2011)

    2012-01-01

    A series of papers on business, economics, and financial sciences, management selected from International Conference on Business, Economics, and Financial Sciences, Management are included in this volume.   Management in all business and organizational activities is the act of getting people together to accomplish desired goals and objectives using available resources efficiently and effectively. Management comprises planning, organizing, staffing, leading or directing, and controlling an organization (a group of one or more people or entities) or effort for the purpose of accomplishing a goal. Resourcing encompasses the deployment and manipulation of human resources, financial resources, technological resources and natural resources.   The proceedings of BEFM2011 focuses on the various aspects of advances in Business, Economics, and Financial Sciences, Management and provides a chance for academic and industry professionals to discuss recent progress in the area of Business, Economics, and Financial Scienc...

  8. Financial Soundness Indicators

    OpenAIRE

    Daniela Zapodeanu; Mihail-Ioan Cociuba

    2010-01-01

    Following the financial-economic crisis the financial systems worldwide have been subjected to enormous pressure, which called into question the need for financial system stability in general and in particular the one of the banking system. We overview the most important indicators in financial stability and we analyze the evolution of the main indicators of financial health for the Romanian banking system as a whole and for two banks, respectively BRD and Transylvania Bank . We find that ban...

  9. Project for solving of environmental problems caused by ash emission and deposition from the thermal power plant 'Nikola Tesla' at Obrenovac

    International Nuclear Information System (INIS)

    Simonovic, B.R.; Vukmirovic, Z.; Ilic, M.

    2002-01-01

    The problem of ash emission and deposition from the Thermal Power Plant 'Nikola Tesla' (TPPNT) in Obrenovac commences with the date of their construction. Up to now, mainly, some analysis of several possible influences of ash (emitted or deposited on the ash and slug dump) was done. We believe that is time now, due to the consequences for a long time, to pose and to resolve the whole problem of ash emission and deposition from TPPNT Obrenovac. Due to the very big production capacity, an enormous amount of fly ash (particle size of 90-200 μm) is emitted to a large area near Obrenovac. Very large quantities of ash and slug (more than 2 millions tons annually) produced during coal burning were deposited on the dump very close to the river Sava. Some of the multiple consequences due to elution of heavy metals, water spilling from the dump and mixing with ground water and surface water of river Sava, weathering of fine particles of ash by wind, acid rains near to the thermal power plants, and other influences of flying and deposited ash on the environment of the whole area are always present. Due to the complexity of the posed problem, a multidisciplinary experts' team was formed to cover all aspects of negative influences of ash emission and deposition from TPPNT Obrenovac. Our project comprises a large number of subprojects covering different problem solving, diminution or removal of all negative influences according to European standards and regulations. (author)

  10. Improvements on Near Real Time Detection of Volcanic Ash Emissions for Emergency Monitoring with Limited Satellite Bands

    Directory of Open Access Journals (Sweden)

    Torge Steensen

    2015-03-01

    Full Text Available Quantifying volcanic ash emissions syneruptively is an important task for the global aviation community. However, due to the near real time nature of volcano monitoring, many parameters important for accurate ash mass estimates cannot be obtained easily. Even when using the best possible estimates of those parameters, uncertainties associated with the ash masses remain high, especially if the satellite data is only available in the traditional 10.8 and 12.0 μm bands. To counteract this limitation, we developed a quantitative comparison between the ash extents in satellite and model data. The focus is the manual cloud edge definition based on the available satellite reverse absorption (RA data as well as other knowledge like pilot reports or ground-based observations followed by an application of the Volcanic Ash Retrieval on the defined subset with an RA threshold of 0 K. This manual aspect, although subjective to the experience of the observer, can show a significant improvement as it provides the ability to highlight ash that otherwise would be obscured by meteorological clouds or, by passing over different surfaces with unaccounted temperatures, might be lost entirely and thus remains undetectable for an automated satellite approach. We show comparisons to Volcanic Ash Transport and Dispersion models and outline a quantitative match as well as percentages of overestimates based on satellite or dispersion model data which can be converted into a level of reliability for near real time volcano monitoring. 

  11. Processed bottom ash for replacing fine aggregate in making high-volume fly ash concrete

    Directory of Open Access Journals (Sweden)

    Antoni

    2017-01-01

    Full Text Available Bottom ash is a coal plant by-product that is abundant and underutilized. There is the potential use of bottom ash as a fine aggregate replacement in concrete mixtures; however, the problems of water absorption and uniformity of quality of the material need to be overcome first. In this study, bottom ash was treated by sieve separation and pounding to smaller particle size for use as a sand substitute. The physical and chemical characteristics of bottom ash were tested after treatment including water absorption, sieve analysis, and fineness modulus. Highvolume fly ash (HVFA mortar specimens were made and the compressive strength and flowability test using bottom ash after treatment are compared with that of the sand specimen. Low water to cementitious ratio was used to ensure higher strength from the cementitious paste and superplasticizer demand was determined for each treatment. The result showed that bottom ash can be used as fine aggregate replacement material. Sieve separation of the bottom ash could produce 75% of the compressive strength compared with the control sand specimen, whereas pounded bottom ash could have up to 96% of the compressive strength of the control specimen. A 28-day compressive strength of 45 MPa was achievable with 100% replacement of fine aggregate with bottom ash.

  12. Financial analysis as a financial management instrument

    Directory of Open Access Journals (Sweden)

    Stehlíková Beáta

    2001-12-01

    Full Text Available The financial market is one of the elements of the market-oriented economy. The financial analysis is a fundamental element of the financial controlling business. The purpose of this article is to inform briefly about horizontal and vertical financial statements analysis as the source of competitive advantage of the firm. The article is divided into two parts. First describes financial analysis and financial statements generally. Second, it presents a practical contribution of the horizontal and vertical financial statements analysis at the controlled businesses as financial management tools, which identify the financial position, market behaviour, correlations between the net profit and the prohibitively cost and operating profit, the financial activities profit, the income tax etc.Business, which the analysed firm operates in asks a provable claim on the high value of fixed assets. The capital composition of the firm is call to typify for the state-owned enterprise that was transformed to private joint-stock companies. Analysis is specially pleading for the needs considering the price of the borrowed capital in the capital structure rating. Fault factor ø value talks about needs for the cost regulation. Stair-step conception used for counting of the net profit in the accountant period indicates the financial profit, alternatively loss, as the distinguished pre-tax profit element. Picture about firm’s financial results can be completed with the information about the income tax value. Form of financial analyses presented in the article entablature the accents on the necessity to compare several accounting period and on the necessity of complex understanding of statements accounting slide “en bloc”.Financial analyse makes the decision makers possible to screen potential partners before the cooperation starts. On the other side, it makes a possibility to influence the production process, sales and financial management during the accounting

  13. Financial Depth and Financial Access in Indonesia

    OpenAIRE

    Setiawan, Sigit

    2015-01-01

    This study is intended to analyse the current levels of financial depth and financial access in Indonesia and to analyse the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relativel...

  14. The climatic impact of supervolcanic ash blankets

    Energy Technology Data Exchange (ETDEWEB)

    Jones, Morgan T.; Sparks, R.S.J. [University of Bristol, Department of Earth Sciences, Bristol (United Kingdom); Valdes, Paul J. [University of Bristol, School of Geographical Sciences, Bristol (United Kingdom)

    2007-11-15

    Supervolcanoes are large caldera systems that can expel vast quantities of ash, volcanic gases in a single eruption, far larger than any recorded in recent history. These super-eruptions have been suggested as possible catalysts for long-term climate change and may be responsible for bottlenecks in human and animal populations. Here, we consider the previously neglected climatic effects of a continent-sized ash deposit with a high albedo and show that a decadal climate forcing is expected. We use a coupled atmosphere-ocean General Circulation Model (GCM) to simulate the effect of an ash blanket from Yellowstone volcano, USA, covering much of North America. Reflectivity measurements of dry volcanic ash show albedo values as high as snow, implying that the effects of an ash blanket would be severe. The modeling results indicate major disturbances to the climate, particularly to oscillatory patterns such as the El Nino Southern Oscillation (ENSO). Atmospheric disruptions would continue for decades after the eruption due to extended ash blanket longevity. The climatic response to an ash blanket is not significant enough to investigate a change to stadial periods at present day boundary conditions, though this is one of several impacts associated with a super-eruption which may induce long-term climatic change. (orig.)

  15. Calibration of microbolometer infrared cameras for measuring volcanic ash mass loading

    Science.gov (United States)

    Carroll, Russell C.

    Small spacecraft with thermal infrared (TIR) imaging capabilities are needed to detect dangerous levels of volcanic ash that can severely damage jet aircraft engines and must be avoided. Grounding aircraft after a volcanic eruption may cost the airlines millions of dollars per day, while accurate knowledge of volcanic ash density might allow for safely routing aircraft around dangerous levels of volcanic ash. There are currently limited numbers of satellites with TIR imaging capabilities so the elapsed time between revisits can be large, and these instruments can only resolve total mass loading along the line-of-sight. Multiple small satellites could allow for decreased revisit times as well as multiple viewing angles to reveal the three-dimensional structure of the ash cloud through stereoscopic techniques. This paper presents the design and laboratory evaluation of a TIR imaging system that is designed to fit within the resource constraints of a multi-unit CubeSat to detect volcanic ash mass loading. The laboratory prototype of this TIR imaging system uses a commercial off-the shelf (COTS) camera with an uncooled microbolometer sensor, two narrowband filters, a black body source and a custom filter wheel. The infrared imaging system detects the difference in attenuation of volcanic ash at 11 mum and 12 mum by measuring the brightness temperature at each band. The brightness temperature difference method is used to measure the column mass loading. Multi-aspect images and stereoscopic techniques are needed to estimate the mass density from the mass loading, which is the measured mass per unit area. Laboratory measurements are used to characterize the noise level and thermal stability of the sensor. A calibration technique is developed to compensate for sensor temperature drift. The detection threshold of volcanic ash density of this TIR imaging system is found to be from 0.35 mg/m3 to 26 mg/m3 for ash clouds that have thickness of 1 km, while ash cloud densities

  16. NEW TECHNOLOGY OF ASH AND SLAG CONCRETES

    Directory of Open Access Journals (Sweden)

    PAVLENKO T. M.

    2017-03-01

    Full Text Available Summary. Purpose. Development of scientific-technical bases of manufacture and application of concrete on the basis of ash and slag mixes of thermal power plants. Methods. It is proposed a new technology of preparation of ash and slag concrete mixes. First the ash and slag mix is dispersed through the sieve with meshes 5 mm in a fine-grained fraction and slag. Then, in accordance with the composition of the concrete, obtained fine-grained fraction, slag, cement and tempering water are separately dosed into the mixer. Results. It is proven the high efficiency of the proposed technology of manufacture of ash and slag concretes. It is established that this technological solution allows to increase the strength of concrete by 20...30%, and in the preparation of full-strength concrete to reduce the cement consumption by 15...20%. Scientific novelty. It is developed the new technology of ash and slag mixes application. The concrete mix on the basis of ash and slag mix has an optimal particle size distribution, which ensures the best compaction and, accordingly, the greatest strength of ash and slag concrete with the given cement consumption. Practical significance. The research results promote the mass application of ash and slag mixes of thermal power plants in construction, obtaining of products from the proposed concretes of low cost with high physical-mechanical properties. Conclusion. It is proven the high efficiency of the proposed technology of production of ash and slag concretes. It is established that this technological solution allows increasing concrete strength, and obtaining full-strength concrete to reduce cement consumption. The extensive application of such concrete in construction makes it possible to solve the problem of aggregates for concrete, promotes recycling of TPP waste and consequently the protection of the environment.

  17. Expansion control for cementation of incinerated ash

    International Nuclear Information System (INIS)

    Nakayama, T.; Suzuki, S.; Hanada, K.; Tomioka, O.; Sato, J.; Irisawa, K.; Kato, J.; Kawato, Y.; Meguro, Y.

    2015-01-01

    A method, in which incinerated ash is solidified with a cement material, has been developed to dispose of radioactive incinerated ash waste. A small amount of metallic Al, which was not oxidized in the incineration, existed in the ash. When such ash was mixed with a cement material and water, alkaline components in the ash and the cement were dissolved in the mixing water and then metallic Al reaction with the alkaline compounds resulted in generation of H 2 . Because the H 2 generation began immediately just after the mixing, H 2 bubbles pushed up the mixed grout material and an expanded solidified form was obtained. The expansion leads to lowering the strength of the solidified form and making harmful void. In this study, we tried to control H 2 generation from the reaction of metallic Al in the cementation by means of following two methods, one was a method to let metallic Al react prior to the cementation and the other was a method to add an expansion inhibitor that made an oxide film on the surface of metallic Al. In the pre-treatment, the ash was soaked in water in order to let metallic Al react with it, and then the ash with the immersion solution was dried at 105 Celsius degrees. The pre-treated ash was mixed with an ordinary portland cement and water. The inhibitor of lithium nitrite, sodium nitrite, phosphoric acid, or potassium dihydrogen phosphate was added at the mixing process. The solidified forms prepared using the pre-treated ash and lithium nitrite were not expanded. Phosphoric acid and sodium nitrite were effective for expansion control, but potassium dihydrogen phosphate did not work. (authors)

  18. Quality criteria for bottom ashes for civil construction. Part II Technical characteristics of bottom ashes; Kvalitetskriterier foer bottenaskor till vaegoch anlaeggningsbyggnad. Etapp II Bottenaskors tekniska egenskaper

    Energy Technology Data Exchange (ETDEWEB)

    Bahr, Bo von; Loorents, Karl-Johan; Ekvall, Annika; Arvidsson, Haakan [SP Swedish National Testing and Research Inst., Boraas (Sweden)

    2006-01-15

    This report is the presentation of the second of two stages. This stage deals mainly with the testing of three different types of ashes and the evaluation and suitability of the chosen test methods. The project only relates to the technical aspects of ashes. The report is written in such a way that both ash owners (e.g. Energy companies) and those who build roads and constructions will find it meaningful. All test methods that are used for traditional materials (gravel and crushed rock) is not fitting for ashes. New test methods for some properties that will be tested must therefore be presented, tested practically and evaluated. The project encompasses both road and construction building but has a focus on road construction since there the highest and comprising demands are defined. Three bottom ashes of different types have been studied regarding some tenfold mechanical/physical parameters, essential for the functionality of the ash as a construction material. An important conclusion is that ash is from a functionality and characterisation point of view, an undefined concept that encloses materials with widely different properties. Despite that only three ashes have been looked into the range of results are varying large for some properties. This is especially true for the loose bulk density, water absorption and grain size distribution. It is also clear that some of the standard test methods for aggregates need to be exchanged by other methods, which are more adapted to alternative materials. One such example is water absorption, a property that further influences frost resistance, frost heave and such. All the proposed test methods that been used in the project is considered fitting for its purpose. The test methods can be divided into two categories the ones that yield easy assessable results and those that yield results hard to appraise. To the first group belong grain size distribution, loose bulk density, thermal conductivity, permeability and frost heave

  19. Utilization of mixed pond ash in integrated steel plant for ...

    Indian Academy of Sciences (India)

    Unknown

    response. Keywords. Fly ash; integrated steel plant; fly ash bricks; ash disposal; building materials. 1. Introduction. The problem of collection and disposal of the process residues such as the fly ash (FA) and sludges from the various industrial operations has become one of the most potent environmental problems facing the ...

  20. Hypocotyl derived in vitro regeneration of pumpkin ash (Fraxinus profunda)

    Science.gov (United States)

    Micah E. Stevens; Paula M. Pijut

    2012-01-01

    Pumpkin ash (Fraxinus profunda (Bush) Bush) is at risk for extirpation by an exotic insect, the emerald ash borer (EAB). Pumpkin ash is limited to wetland areas of the Eastern United States, and has been listed as an endangered species because of EAB activity. Pumpkin ash provides many benefits to the ecosystem, and its wood is used in the...

  1. Electrodialytic removal of Cd from biomass combustion fly ash suspensions

    DEFF Research Database (Denmark)

    Kirkelund, Gunvor M.; Ottosen, Lisbeth M.; Damoe, Anne J.

    2013-01-01

    was investigated with the aim of enabling reuse of the ashes. The ashes originated from combustion of straw (two ashes), wood chips, and co-firing of wood pellets and fuel oil, respectively. A series of laboratory scale electrodialytic remediation experiments were conducted with each ash. The initial Cd...

  2. Heavy metals in MSW incineration fly ashes

    DEFF Research Database (Denmark)

    Ferreira, Celia; Ribeiro, Alexandra B.; Ottosen, Lisbeth M.

    2003-01-01

    is characterized regarding its physical-chemical properties: pH, solubility, chemical composition, and leaching, amongst others. Results indicate a high alkalinity and the presence of large amounts of calcium, chlorides, sulfates, carbonates, sodium and potassium. Metal concentrations in fly ash are: 6,2 g....../kg for zinc, 2,4 g/kg for lead, 1,7 g/kg for iron, and 7,9 g/kg for magnesium. Copper, manganese, chromium and cadmium are also present with 546, 338, 104 and 91 mg/kg of fly ash, respectively. These results are extremely important in subsequent studies on the treatment of fly ash....

  3. Fusibility and sintering characteristics of ash

    International Nuclear Information System (INIS)

    Ots, A. A.

    2012-01-01

    The temperature characteristics of ash fusibility are studied for a wide range of bituminous and brown coals, lignites, and shales with ratios R B/A of their alkaline and acid components between 0.03 and 4. Acritical value of R B/A is found at which the fusion temperatures are minimal. The sintering properties of the ashes are determined by measuring the force required to fracture a cylindrical sample. It is found that the strength of the samples increases sharply at certain temperatures. The alkali metal content of the ashes has a strong effect on their sintering characteristics.

  4. Financial Efficacy Dan Financial Satisfaction: Ditinjau Dari Perbedaan Gender

    OpenAIRE

    Sina, Peter Garlans

    2013-01-01

    The purpose of this research was to examine the gender difference in financial efficacy and financial satisfaction, and influence of financial efficacy to financial satisfaction. Based on the result is found that three hypothesis are accepted. These means, there are difference between woman and man in financialefficacy and financial satisfaction. Other result that financial efficacy gave significant impact to financial satisfaction.

  5. INFORMATION ON FINANCIAL INSTRUMENTS INCLUDED IN ANNUAL FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Marius Gust

    2013-01-01

    Full Text Available This survey aims at emphasizing several aspects of the recognition, measurement and presentation of information on capital assets and how they are reflected in accounting. In this respect, here is a presentation of the calculation, preparation and regulation of impairment that can affect capital assets and the way accounting entries may influence the financial status and performance of a company. Although the bookkeeping variants of asset impairment, namely the Romanian and the international ones, are different, the information reported in annual financial statements is the same and assets are shown at their fair values. The issues approached in the paper herein are vast and they open new prospects to scientific research.

  6. Financial incentives and weight control.

    Science.gov (United States)

    Jeffery, Robert W

    2012-11-01

    This paper reviews research studies evaluating the use of financial incentives to promote weight control conducted between 1972 and 2010. It provides an overview of behavioral theories pertaining to incentives and describes empirical studies evaluating specific aspects of incentives. Research on financial incentives and weight control has a history spanning more than 30 years. Early studies were guided by operant learning concepts from Psychology, while more recent studies have relied on economic theory. Both theoretical orientations argue that providing financial rewards for losing weight should motivate people to engage in behaviors that produce weight loss. Empirical research has strongly supported this idea. However, results vary widely due to differences in incentive size and schedule, as well as contextual factors. Thus, many important questions about the use of incentives have not yet been clearly answered. Weight-maintenance studies using financial incentives are particularly sparse, so that their long-term efficacy and thus, value in addressing the public health problem of obesity is unclear. Major obstacles to sustained applications of incentive in weight control are funding sources and acceptance by those who might benefit. Copyright © 2011 Elsevier Inc. All rights reserved.

  7. Aspectos financeiros relacionados às perdas de nutrientes por erosão hídrica em diferentes sistemas de manejo do solo Financial aspects of nutrient losses by water erosion in different soil management systems

    Directory of Open Access Journals (Sweden)

    Ildegardis Bertol

    2007-02-01

    SD e o PM comportaram-se de modo semelhante em termos de valor monetário das referidas perdas, em cujos tratamentos as perdas de água e solo foram expressivamente menores que no preparo convencional. O valor monetário da perda anual por hectare de K expresso na forma de cloreto de potássio, por erosão hídrica, foi equivalente a 2,6 vezes aquele representado pelo somatório das perdas de P na forma de superfosfato triplo e de Ca e Mg na forma de calcário, na média dos sistemas de manejo do solo. Na SD, essas perdas foram de US$ 14,83 por hectare por ano, enquanto no PM foram de US$ 16,33 e, no PC, de US$ 24,94. Na média destes sistemas de manejo do solo, o valor monetário total anual por hectare das perdas de P expresso na forma de superfosfato triplo correspondeu a 8,6 %, enquanto de K na forma de cloreto de potássio e de Ca e Mg expressos na forma de calcário o valor correspondeu a 76,8 e 14,6 %, respectivamente.Water erosion is the most deleterious form of soil degradation. Besides reducing the production capacity of soils for crops, it causes strong financial and environmental impacts, due to the nutrient losses associated with it. This research work was developed with the objective of quantifying water and soil losses, P, K, Ca, and Mg losses in runoff water and extracted P, and exchangeable K, Ca and Mg losses in runoff sediments, caused by rainfall erosion, in an experiment conducted under natural rainfall, in the period from November, 1992 to October, 2003, in the south of the region Planalto Catarinense, in Santa Catarina State, Brazil. The financial value of these nutrients were calculated, expressed in triple phosphate (P, potassium chloride (K, and limestone (Ca and Mg, which were lost through water erosion from an Inceptsoil with 0.10 m m-1 slope steepness, under the following three different soil management systems: (a conventional tillage (CT, (b minimum tillage (MT, and (c no tillage (NT, in duplication. One of the replications was

  8. Quality assurance of MSWI bottom ash. Environmental properties; Kvalitetssaekring av slaggrus. Miljoemaessiga egenskaper

    Energy Technology Data Exchange (ETDEWEB)

    Flyhammar, Peter [Lund Univ. (Sweden). Dept. of Engineering Geology

    2006-04-15

    In Sweden several hundred tonnes of MSWI bottom ash are generated annually at 29 incineration plants for municipal solid waste. So far bottom ash has mainly been disposed in to landfills or used as cover material in landfills or in other construction works at landfills. A few applications of bottom ash in construction works outside landfills have been reported. A large problem for the market of bottom ash and other secondary materials outside Swedish waste treatment plants is the lack of roles and regulations for a non-polluting use. During 2002 Hartlen and Groenholm (HG) presented a proposal to a system to assure the quality of bottom ash after homogenization and stabilization. A quality assurance of environmental properties should be based on leaching tests. The aim of this project was to study how the control of environmental properties of bottom ash earlier described in e.g. a product information sheet should be worked out. The starting-point has been a control system for bottom ash developed by the Sysav company. Different leaching tests illustrate however different aspects of the environmental properties, e.g. short-term and long-term leaching. Limit and target values for different variables could affect both the possibilities to use bottom ash as well as the sampling from storage heaps. We have chosen to investigate: pH, availability and leached amount and the connection between these variables; the possibilities to use pH or the availability to assess both short-term and long term leaching properties; how the number of subsamples that should be collected from a storage heap is affected by different control variables and quality requirements; how bottom ash is stabilized by today's storage technology and how the technology could be improved. Our sample test of bottom ash from Swedish incineration plants indicates that the availability of elements such as Cd, Cu, Cr, Ni, Pb and Zn in bottom ash usually is below Sysav's target values. Extreme values

  9. Financial Literacy, Confidence and Financial Advice Seeking

    NARCIS (Netherlands)

    Kramer, Marc M.

    2016-01-01

    We find that people with higher confidence in their own financial literacy are less likely to seek financial advice, but no relation between objective measures of literacy and advice seeking. The negative association between confidence and advice seeking is more pronounced among wealthy households.

  10. Financial Advisor - Budget and Financial Management | IDRC ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    This incumbent of this position is responsible for the preparation of all internal and external financial reports. ... compliance with established budget guidelines, compliance with policies and reasonableness of budget requests; coordinate the work of financial analysts;; Consolidate all outstanding budget issues and items on ...

  11. Financial Globalization and the New Capitalism

    Directory of Open Access Journals (Sweden)

    Ion Bucur

    2009-10-01

    Full Text Available Financial globalization, a complex phenomenon that has multiple facets, is directly influenced by some aspects characterizing the current stage of capitalism. In order to decrypt the set of such interferences, the consequences have been emphasized of the excessive trust in the market mechanisms, the role of deregulation and liberalization in promoting a new economic direction, as well as other theses representing the essence of neo-liberal revolution. The realities specific to the last three decays of the 20th century generated enhanced criticism regarding the myth of pure and perfect transparency, the market inability of self-regulation and the illusion of perfect information.The excesses of neo-liberalism imposed the need for a new paradigm, concretized in the mutations in the nature and mechanisms of capitalism, the domination of finances and knowledge, a paradigm in which market globalization and financial profitability logic are becoming priorities.In the second part of the article the conditions are analyzed that favored the occurrence and expansion of financial globalization, as well as the multiple implications of such over the micro and macro-economical mechanisms. A particular focus is on describing the characteristics of financial globalization in the current phase: the occurrence of new financial players (institutional investors and tools, markets de-localization and un-intermediated financial operations. As a conclusion, the tendencies are noticed of the financial world economy to become fragile, of fading connections between the financial and the real economy, of enhanced risk for financial accidents to propagate. Based on these observations, the extent is emphasized to which financial globalization provides the possibility of the financial crises to occur and expand.

  12. Electrodialytic removal of heavy metals from different fly ashes. Influence of heavy metal speciation in the ashes

    DEFF Research Database (Denmark)

    Pedersen, Anne Juul; Ottosen, Lisbeth M.; Villumsen, Arne

    2003-01-01

    Electrodialytic Remediation has recently been suggested as a potential method for removal of heavy metals from fly ashes. In this work electrodialytic remediation of three different fly ashes, i.e. two municipal solid waste incinerator (MSWI) fly ashes and one wood combustion fly ash was studied ...

  13. Treatment of biofuel ashes for forest recycling

    International Nuclear Information System (INIS)

    Bjurstroem, H.; Sjoeblom, R.

    1997-03-01

    Logging residues are the easiest available fuel for an increased production of energy in Sweden from renewable sources. A consequence of their removal from the forest is that the cycle of mineral nutrients is broken. The purpose of recycling the ash after this fuel to forest land is to compensate for the removal and close again the nutrient cycle. Recycling nutrients and returning the inorganic components of the biomass removed from the forest should be performed in accordance with general principles of environmental protection, health considerations and the good house-keeping of natural resources. The activities should also be carried out in accordance with the needs of the forest and energy plant owners regarding good technology and economy. This implies that functional requirements originating from these principles and needs should be clearly structured and formulated and that such requirements should provide a basis for the continued development work as well as for the implementation of suitable, economical and efficient systems. Returning inorganic constituents implies that the principle of recirculation is followed as well as that nutrients are brought back which improves accretion in the forest. At the same time, the risk of damage to the forest can be assessed as insignificant. Furthermore the risks to human health are also assessed to be insignificant provided that pertinent precautions are taken to avoid dusting. In the present report, technical and economical aspects of importance for the selection of method as well as for the establishment of a system are described and discussed. The need for further development work is identified in the following areas: functional requirements - operational requirements, sampling, testing and quality assurance, granulation, curing processes and drying/sintering. 102 refs, 1 fig, 2 tabs

  14. Penggunaan Bottom Ash Sebagai Pengganti Agregat Halus Pada Mortar Hvfa

    OpenAIRE

    Sulistio, Aldi Vincent; Wahjudi, Samuel; Hardjito, Djwantoro; Antoni, Antoni

    2016-01-01

    Bottom ash adalah material limbah PLTU yang melimpah dan kurang dimanfaatkan. Terdapat potensi pemanfaatan bottom ash sebagai agregat halus dalam campuran beton. Dalam penelitian ini, bottom ash diberi treatment ayak dan tumbuk untuk digunakan sebagai pengganti pasir dalam campuran beton. Hal pertama yang dilakukan adalah pengujian karateristik fisik dan kimiawi dari bottom ash. Dilakukan pengujian water content, sieve analysis, fineness modulus, dan berat isi dari pasir dan bottom ash yang d...

  15. Ash Decline Assessment in Emerald Ash Borer Infested Natural Forests Using High Spatial Resolution Images

    Directory of Open Access Journals (Sweden)

    Justin Murfitt

    2016-03-01

    Full Text Available The invasive emerald ash borer (EAB, Agrilus planipennis Fairmaire infects and eventually kills endemic ash trees and is currently spreading across the Great Lakes region of North America. The need for early detection of EAB infestation is critical to managing the spread of this pest. Using WorldView-2 (WV2 imagery, the goal of this study was to establish a remote sensing-based method for mapping ash trees undergoing various infestation stages. Based on field data collected in Southeastern Ontario, Canada, an ash health score with an interval scale ranging from 0 to 10 was established and further related to multiple spectral indices. The WV2 image was segmented using multi-band watershed and multiresolution algorithms to identify individual tree crowns, with watershed achieving higher segmentation accuracy. Ash trees were classified using the random forest classifier, resulting in a user’s accuracy of 67.6% and a producer’s accuracy of 71.4% when watershed segmentation was utilized. The best ash health score-spectral index model was then applied to the ash tree crowns to map the ash health for the entire area. The ash health prediction map, with an overall accuracy of 70%, suggests that remote sensing has potential to provide a semi-automated and large-scale monitoring of EAB infestation.

  16. Biotoxicity evaluation of fly ash and bottom ash from different municipal solid waste incinerators.

    Science.gov (United States)

    Chou, Jing-Dong; Wey, Ming-Yen; Liang, Hsiu-Hao; Chang, Shih-Hsien

    2009-08-30

    Different types of municipal solid waste incinerator (MSWI) fly and bottom ash were extracted by TCLP and PBET procedures. The biotoxicity of the leachate of fly ash and bottom ash was evaluated by Vibrio fischeri light inhibition test. The results indicate the following: (1) The optimal solid/liquid ratio was 1:100 for PBET extraction because it had the highest Pb and Cu extractable mass from MSWI fly ash. (2) The extractable metal mass from both fly ash and bottom ash by PBET procedure was significantly higher than that by TCLP procedure. (3) The metal concentrations of fly ash leachate from a fluidized bed incinerator was lower than that from mass-burning and mass-burning combined with rotary kiln incinerator. (4) The TCLP and PBET leachate from all MSWI fly ash samples showed biotoxicity. Even though bottom ash is regarded as a non-hazardous material, its TCLP and PBET leachate also showed biotoxicity. The pH significantly influenced the biotoxicity of leachate.

  17. Biotic and abiotic factors affect green ash volatile production and emerald ash borer adult feeding preference.

    Science.gov (United States)

    Chen, Yigen; Poland, Therese M

    2009-12-01

    The emerald ash borer, Agrilus planipennis Fairmaire (Coleoptera: Buprestidae), is an exotic woodborer first detected in 2002 in Michigan and Ontario and is threatening the ash resource in North America. We examined the effects of light exposure and girdling on green ash (Fraxinus pennsylvanica Marsh) volatile production, and effects of light exposure, girdling, and leaf age on emerald ash borer adult feeding preferences and phototaxis. Green ash seedlings grown under higher light exposure had lower amounts of three individual volatile compounds, (Z)-3-hexenol, (E)-beta-ocimene, and (Z,E)-alpha-farnesene, as well as the total amount of six detected volatile compounds. Girdling did not affect the levels of these volatiles. Emerald ash borer females preferred mature leaves, leaves from girdled trees, and leaves grown in the sun over young leaves, leaves from nongirdled trees, and leaves grown in the shade, respectively. These emerald ash borer preferences were most likely because of physical, nutritional, or biochemical changes in leaves in response to the different treatments. Emerald ash borer females and males showed positive phototaxis in laboratory arenas, a response consistent with emerald ash borer preference for host trees growing in sunlight.

  18. Volcanic Ash Advisory Database, 1983-2003

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Volcanic ash is a significant hazard to aviation and can also affect global climate patterns. To ensure safe navigation and monitor possible climatic impact, the...

  19. ASH External Web Portal (External Portal) -

    Data.gov (United States)

    Department of Transportation — The ASH External Web Portal is a web-based portal that provides single sign-on functionality, making the web portal a single location from which to be authenticated...

  20. Basic soil benefits from ash utilization

    Energy Technology Data Exchange (ETDEWEB)

    Martens, D.C.; Plank, C.O.

    1970-01-01

    The beneficial effects of fly ash application shown herein are expected to encourage future disposal of the material in agricultural soils. It is foreseen, however, that fly ash disposal in agricultural soils would be unsuccessful if adverse effects on crop production result from its misuse. It seems evident, therefore, that quality control measures will be required to insure proper disposal of the material in agricultural soils. It will be necessary to consider differences in chemical properties of various samples of fly ash and in chemical reactions of samples of fly ash and soils. Differences in tolerances of plants to soluble salt damage and to specific nutrient deficiencies and toxicities will also have to be taken into account. 9 tables.

  1. Electrodialytic removal of heavy metals from different fly ashes. Influence of heavy metal speciation in the ashes

    DEFF Research Database (Denmark)

    Pedersen, Anne Juul; Ottosen, Lisbeth M.; Villumsen, Arne

    2003-01-01

    -moval efficiencies were observed, especially for Pb and Zn. Cd, the sole heavy metal of environmental concern in the wood ash, was found more tightly bonded in this ash than in the two MSWI ashes. It was suggested that complex Cd-silicates are likely phases in the wood ash whereas more soluble, condensed phases......Electrodialytic Remediation has recently been suggested as a potential method for removal of heavy metals from fly ashes. In this work electrodialytic remediation of three different fly ashes, i.e. two municipal solid waste incinerator (MSWI) fly ashes and one wood combustion fly ash was studied...... in lab scale, and the results were discussed in relation to the expected heavy metal speciation in the ashes. In initial leaching experiments the pH-dependent desorption characteristics of the heavy metals Cd, Pb, Zn and Cu were analogous in the two MSWI ashes, and thus it was expected...

  2. Financial Integrity Benchmarks

    Data.gov (United States)

    City of Jackson, Mississippi — This data compiles standard financial integrity benchmarks that allow the City to measure its financial standing. It measure the City's debt ratio and bond ratings....

  3. CMS Financial Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — This section contains the annual CMS financial statements as required under the Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576). The CFO Act marked a major...

  4. INNOVATIONS IN FINANCIAL ANALYTICS

    Directory of Open Access Journals (Sweden)

    T. V. Teplova

    2012-01-01

    Full Text Available In this paper as the main feature of innovation in the financial health of a company analyst view the shift to two circuits of key interests of owners of capital (financial stakeholders. Justifi ed by differences key financial systems within the contour ownership interest and the lender three projections: liquidity, the current economic efficiency and growth. In the paper as the main feature of the innovation in the analysis of the financial health of a company is considered a transition to the two circuits of the interests of the key owners of financial capital (financial stakeholders. Justifi ed differences of key financial indicator systems in the framework of the outline of the interests of the owner and the lender by three projections: liquidity, efficiency and the quality of growth. The examples of Russian companies have different interpretations of financial targets and indicators with a choice of activities.

  5. Financial Key Ratios

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    This article focuses on computing techniques starting from trial balance data regarding financial key ratios. There are presented activity, liquidity, solvency and profitability financial key ratios. It is presented a computing methodology in three steps based on a trial balance.

  6. Ash composition of oils of West Kazakhstan

    Energy Technology Data Exchange (ETDEWEB)

    Bakirova, S.F.; Aleshin, G.N.; Kalinin, S.K.; Kotova, A.V.; Nadirov, N.K.

    1982-01-01

    Results are presented of studying the distribution of trace elements in oils of new fields of West Kazakhstan. It is indicated that for the majority of oils studied, the concentration of trace elements does not depend on the ash content of oils. For resinous asphaltenes and highly sulfur oils of the Buzachi region, there is an increase in the content of iron, vanadium, nickel with a rise in ash content of oils. This is possibly associated with their secondary enrichment with trace elements.

  7. Leaching of saltstones containing fly ash

    International Nuclear Information System (INIS)

    Barnes, M.W.; Roy, D.M.; Langton, C.A.

    1985-01-01

    Two types of fly ash were incorporated in saltstones designed for potential encapsulation of Savannah River Plant low level defense waste. These fly ashes have some cementitious properties while at the same time their presence in substitution for cement slows early hydration. Class C fly ash has a high calcium content and is considered cementitious; Class F fly ash has a low calcium content and is not classified as cementitious. Leach tests were performed and physical properties were measured for saltstones containing each class, to see the differences in the effect of the fly ashes. The four waste ions nitrate, nitrite, sodium and sulfate were shown to leach by diffusion. Effective diffusivities were determined for these ions. Data for nitrate, the most important species from the environmental point of view, are shown in Table A. Saltstones made with Class C fly ash have substantially lower leach rates than those made with Class F fly ash. The leach rates, and therefore the square roots of the effective diffusivities, have been found to be proportional to the pore surface area per unit volume (or the ratio of pore volume to pore radius), to the fraction of waste containing solution, and to the inverse of the fraction of calcium in the saltstone. Rates and diffusivities are not proportional to the water to cement ratio, because this number depends on whether the fly ash is counted as cementitious, as in Class C cement, or not cementitious, as in Class F cement. In fact the relatively small amount of calcium in Class F cement contributes to the cementitious properties overall, though not so much as Class C cement. 4 refs., 2 figs., 6 tabs

  8. Financial Reporting Enforcement

    DEFF Research Database (Denmark)

    Olsen, Carsten

    This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences...... al. 2013, Brown et al. 2014). This heterogeneous enforcement has created a particular need to understand how enforcement influences financial reporting if the primary users must be able to use it as a reliable source of information. This issue is investigated in the following three papers...

  9. Aggregation of volcanic ash in explosive eruptions

    Science.gov (United States)

    Telling, J. W.; Dufek, J.

    2009-12-01

    We present the result of a recent experimental and numerical investigation of ash aggregation in volcanic plumes. Eruption dynamics are sensitive to microphysical processes, like ash aggregation, yet are difficult to parameterize based on dynamics simulations of whole eruption columns due to the lack of sufficient resolution. Here we present the results of experiments that develop a probabilistic relationship for ash aggregation based on impact velocity and atmospheric conditions (water vapor and atmospheric pressure). The probabilistic relationship can be integrated, in conjunction with a reconstructed velocity distribution of the ash in the column, and then can be readily incorporated in large-scale simulations of eruption column behavior. We also conduct detailed Eulerian-Lagrangian simulations at the scale of our experiment as a test of the ash aggregation relationship. The physical experiment was carried out in a contained tank designed to allow for the control of ‘atmospheric’ conditions. The tank can be depressurized as needed, using the gas inlet and the attached vacuum pump, and the ambient humidity can be altered by adjusting the gas mixture at the inlet. Image data is recorded with a high speed camera and post-processed to determine the number of collisions, energy of collisions and probability of aggregation. We will present the results of aggregation probability and the effects of incorporating these results into a multiphase model of a three-dimensional eruption column, where the effects of ash aggregation are especially important in regions of high shear and high granular temperature.

  10. Use of wood ash for road stabilisation

    International Nuclear Information System (INIS)

    Lagerkvist, A.; Lind, B.

    2009-01-01

    Due to warmer winters in Sweden, the bearing capacity of forestry roads has become increasingly problematic in recent years. Road stabilization is needed in order to get timber out from the forests. This usually involves the addition of cement to the road body. However, wood ash is a possible substitute for cement because it has similar properties. Using wood ash has the added advantage of saving landfill space. This paper presented an ongoing laboratory study on leaching and mechanical stability, as well as frost-sensitivity using a 30 per cent ash addition to natural soils for reinforcing a forestry road near Timra in central Sweden. The road was being monitored with regard to environmental impact and mechanical properties. The paper discussed the potential of biofuel ashes and the increasing need to reinforce infrastructure due to climate change. The environmental impact from ash use in road constructions was then addressed. It was concluded that the application of ash in road construction would help to strengthen forest roads, make them more resistant to climatic change and render them accessible year-round. 32 refs., 3 tabs., 2 figs.

  11. Flue gas desulfurization gypsum and fly ash

    International Nuclear Information System (INIS)

    1992-05-01

    The Cumberland Fossil Plant (CUF) is located in Stewart County, Tennessee, and began commercial operation in 1972. This is the Tennessee Valley Authority's newest fossil (coal-burning) steam electric generating plant. Under current operating conditions, the plant burns approximately seven million tons of coal annually. By-products from the combustion of coal are fly ash, approximately 428,000 tons annually, and bottom ash, approximately 115,000 tons annually. Based on historical load and projected ash production rates, a study was initially undertaken to identify feasible alternatives for marketing, utilization and disposal of ash by-products. The preferred alternative to ensure that facilities are planned for all by-products which will potentially be generated at CUF is to plan facilities to handle wet FGD gypsum and dry fly ash. A number of different sites were evaluated for their suitability for development as FGD gypsum and ash storage facilities. LAW Engineering was contracted to conduct onsite explorations of sites to develop information on the general mature of subsurface soil, rock and groundwater conditions in the site areas. Surveys were also conducted on each site to assess the presence of endangered and threatened species, wetlands and floodplains, archaeological and cultural resources, prime farmland and other site characteristics which must be considered from an environmental perspective

  12. Predicting the co-melting temperatures of municipal solid waste incinerator fly ash and sewage sludge ash using grey model and neural network.

    Science.gov (United States)

    Pai, Tzu-Yi; Lin, Kae-Long; Shie, Je-Lung; Chang, Tien-Chin; Chen, Bor-Yann

    2011-03-01

    A grey model (GM) and an artificial neural network (ANN) were employed to predict co-melting temperature of municipal solid waste incinerator (MSWI) fly ash and sewage sludge ash (SSA) during formation of modified slag. The results indicated that in the aspect of model prediction, the mean absolute percentage error (MAPEs) were between 1.69 and 13.20% when adopting seven different GM (1, N) models. The MAPE were 1.59 and 1.31% when GM (1, 1) and rolling grey model (RGM (1, 1)) were adopted. The MAPEs fell within the range of 0.04 and 0.50% using different types of ANN. In GMs, the MAPE of 1.31% was found to be the lowest when using RGM (1, 1) to predict co-melting temperature. This value was higher than those of ANN2-1 to ANN8-1 by 1.27, 1.25, 1.24, 1.18, 1.16, 1.14 and 0.81%, respectively. GM only required a small amount of data (at least four data). Therefore, GM could be applied successfully in predicting the co-melting temperature of MSWI fly ash and SSA when no sufficient information is available. It also indicates that both the composition of MSWI fly ash and SSA could be applied on the prediction of co-melting temperature.

  13. Financial Advice: Who Pays

    Science.gov (United States)

    Finke, Michael S.; Huston, Sandra J.; Winchester, Danielle D.

    2011-01-01

    Using a cost-benefit framework for financial planning services and proprietary data collected in the summer of 2008, the client characteristics that are associated with the likelihood of paying for professional financial advice, as well as the type of financial services purchased, are identified. Results indicate that respondents who pay for…

  14. Financial Sector Assessment : Morocco

    OpenAIRE

    World Bank; International Monetary Fund

    2017-01-01

    A joint International Monetary Fund (IMF)-World Bank mission visited Rabat and Casablanca in 2015, to assess the soundness and resilience of the banking system, the state of play in financial inclusion and infrastructure, the oversight frameworks for banking, capital markets and financial market infrastructures, crisis preparedness, and update the findings of the Financial Sector Assessme...

  15. Introducing financial management

    OpenAIRE

    Mirela Popescu

    2001-01-01

    Financial management has developed as a separate area of study, being very important for both the small or large companies. Financial management has a role in investment decisions, financing decisions and controlling resources. The responsibility of the financial manager is to monitor actual performance of the company

  16. Financial Markets and Compliance

    NARCIS (Netherlands)

    van de Laar, T.A.H.M.; Bleker, Sylvie; Houben, Raf

    2017-01-01

    This chapter will focus on the goals of financial market regulation through the rules of economics, the strategies financial regulation employs to achieve these goals and the insights this provides for the compliance profession. For an overview of the goals and strategies of financial regulation

  17. Invest in Financial Literacy

    Science.gov (United States)

    Bush, Sarah B.; McGatha, Maggie B.; Bay-Williams, Jennifer M.

    2012-01-01

    The current state of the economy elevates the need to build awareness of financial markets and personal finance among the nation's young people through implementing a financial literacy curriculum in schools. A limited amount of time spent on financial literacy can have a positive effect on students' budgeting skills. This knowledge will only add…

  18. Wildland fire ash: future research directions

    Science.gov (United States)

    Bodí, Merche B.; Martins, Deborah A.; Cerdà, Artemi; Balfour, Victoria N.; Santin, Cristina; Doerr, Stefan H.; Pereira, Paulo; Mataix-Solera, Jorge

    2014-05-01

    Ash is a key component of the forest fires affected land (Cerdà, 1998; Bodí et al., 2011; Pereira et al., 2013a). Ash controls the hydrological processes and determines the water repellency (Dlapa et al., 2012) and the infiltration rates (Cerdà and Doerr, 2008;). Moreover, ash is the key factor on runoff initiation and then on the soil erosion. Little is known about the impact of ash in different ecosystems, but during the last decade a substantial increase in the papers that show the role of ash in the Earth and Soil System were published (Bodí et al., 2012; Pereira et al., 2013b).. Ash is being found as the key component of the post-fire pedological, geomorphological and hydrological response after forest fires (Fernández et al., 2012; Martín et al., 2012; Bodí et al., 2013; Guénon et al., 2013; Pereira et al., 2013c). A recent State-of-the-Art review about wildland fire ash (Bodí et al., 2014) compiles the knowledge regarding the production, composition and eco-hydro-geomorphic effects of wildland fire ash. In the present paper we indicate the knowledge gaps detected and suggest topics that need more research effort concerning: i) data collection and analysis techniques: a) To develop standardized sampling techniques that allow cross comparison among sites and avoid inclusion of the underlying soil unless the burned surface soil forms part of the ash layer, b) To develop standardized methods to define and characterize ash, including its color, physical properties such as particle size distribution or density, proportion of pyrogenic C, chemical and biological reactivity and persistence in the environment, c) To validate, calibrate and test measurements collected through remote sensing with on-the-ground measurements. ii) ash production, deposition redistribution and fate: d) To untangle the significance of the effects of maximum temperature reached during combustion versus the duration of heating, e) To understand the production of ash by measuring its

  19. Chemistry of fly ash and cyclone ash leachate from waste materials and effects of ash leachates on bacterial growth, nitrogen-transformation activity, and metal accumulation.

    Science.gov (United States)

    Takeuchi, Mio; Kawahata, Hodaka; Gupta, Lallan P; Itouga, Misao; Sakakibara, Hitoshi; Ohta, Hidekazu; Komai, Takeshi; Ono, Yoshiro

    2009-06-15

    The effects of waste ash leachates on soil microorganism were evaluated along with a chemical characterization of ash leachates. Thirty fly ash samples and cyclone ash samples obtained from the incineration of municipal solid waste, plastic waste, and construction waste were used. Twenty-one and 22 samples inhibited N transformation activity of soil microorganism and growth of Bacillus subtilis, respectively. On the other hand, 11 and 18 samples stimulated bacterial activity and growth, respectively, at low concentrations. Generally, cyclone ash contained a smaller amount of toxic metals than fly ash. Our results suggest that cyclone ash can be further studied for reuse, perhaps as a soil amendment. Pb was found to be highly accumulated in B. subtilis cells, and should be carefully monitored when waste ash is reused in the environment.

  20. Financial Systems: Essays on the Cultural Determinants and the Relevance for Economic Development/Les Systèmes Financiers: Essais sur les Déterminants Culturels et l'Importance pour le Développement Economique

    OpenAIRE

    Gheeraert, Laurent

    2009-01-01

    The thesis analyzes macro-economic determinants and roles of financial sector development. The literature argues that the size and efficiency of both banking systems and financial markets - the two major components of a financial system - matter for economic development. In the same vein, the quality of financial institutions and regulations are instrumental in the construction of a strong financial system. We study several aspects of financial sector development in relation to three re...

  1. Assessment of compost application to coal ash disposal sites to promote the rapid vegetation establishment

    Science.gov (United States)

    Repmann, F.; Slazak, A.; Babic, M.; Schneider, B. U.; Schaaf, W.; Hüttl, R. F.

    2009-04-01

    In the city of Tuzla, located in Bosnia and Herzegovina, a coal fired thermo electric power plant is operated by the company JP ELEKTROPRIVERDA BIH TERMOELEKTRANA "TUZLA". High amounts of ash are produced by the power plant, which are currently disposed into settlement ponds bordered by dams in natural valleys. A total of four ash disposal sites covering an area of approx. 170 ha have been established during the last decades. Due to the fact that residual ash from coal combustion was found to contain a variety of trace elements (Ni, Cr, As, B), it must be assumed that ash disposal of that magnitude constitutes an environmental problem which is investigated within the EU-FP6 / STREP project "Reintegration of Coal Ash Disposal Sites and Mitigation of Pollution in the West Balkan Area" RECOAL. The main hazards relate to soil and groundwater contamination due to leaching toxins, dust dispersion, and toxins entering the food chain as these disposal sites are used for agricultural purposes. In order to rapidly establish a vegetation cover on barren ash dumps that particularly would prevent dust erosion we assessed the applicability of compost, produced from locally available municipal and industrial organic residues as an amendment to ash to improve substrate fertility. The envisaged remediation technology was considered to be a low cost, easy applicable and rapid method capable of substantially enhancing living conditions of residents in the vicinity of the abandoned disposal sites. Various compost application rates were evaluated in the field on experimental site Divkovici I in Tuzla and additionally in the greenhouse environment at Brandenburg Technical University Cottbus. Field and laboratory tests revealed that plant growth and cover rate can substantially be improved by mixing compost into the upper ash layer to a maximum depth of approx. 20 cm. Besides direct growth observations in the field analysis of soil parameters gave evidence that the fertility of ashy

  2. Oncology navigators' perceptions of cancer-related financial burden and financial assistance resources.

    Science.gov (United States)

    Spencer, Jennifer C; Samuel, Cleo A; Rosenstein, Donald L; Reeder-Hayes, Katherine E; Manning, Michelle L; Sellers, Jean B; Wheeler, Stephanie B

    2018-04-01

    As the cost of cancer treatment continues to rise, many patients are faced with significant emotional and financial burden. Oncology navigators guide patients through many aspects of care and therefore may be especially aware of patients' financial distress. Our objective was to explore navigators' perception of their patients' financial burden and their role in addressing financial needs. We conducted a real-time online survey of attendees at an oncology navigators' association conference. Participants included lay navigators, oncology nurse navigators, community health workers, and social workers. Questions assessed perceived burden in their patient population and their role in helping navigate patients through financial resources. Answers to open-ended questions are reported using identified themes. Seventy-eight respondents participated in the survey, reporting that on average 75% of their patients experienced some degree of financial toxicity related to their cancer. Only 45% of navigators felt the majority of these patients were able to get some financial assistance, most often through assistance with medical costs (73%), subsidized insurance (36%), or non-medical expenses (31%). Commonly identified barriers for patients obtaining assistance included lack of resources (50%), lack of knowledge about resources (46%), and complex/duplicative paperwork (20%). Oncology navigators reported a high burden of financial toxicity among their patients but insufficient knowledge or resources to address this need. This study underscores the importance of improved training and coordination for addressing financial burden, and the need to address community and system-level barriers.

  3. Analysis of Financial Management in Micro and Small Enterprises Osasco

    OpenAIRE

    Michele Caroline Lima Formenti; Isabel Cristina Silva Martins

    2015-01-01

    This study aims to identify the profile of the Financial Management in the Small Business in Osasco city. For development of this research was first done a bibliographic survey of issues related to the topic, such as: Definition of Small Business, General Law, Tax Aspects, Accounting Model (ITG 1000), Financial Controls. The second stage consisted of field research in which a questionnaire was prepared for Small Business managers of the municipality to identify the Financial Management model ...

  4. THE PRINCIPLE OF BUSINESS CONTINUITY IN TERMS OF FINANCIAL AUDIT

    OpenAIRE

    Tamas Attila Szora; Joldos (Udrea) Ana-Maria; Dobra Iulian; Turta Irina

    2012-01-01

    Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore, if the financial statements are not prepared on a businesscontinuity issue. the reasons behind its failure must be submitted. Entity's management isresponsible to evaluate based on the information held...

  5. DIAGNOSIS OF FINANCIAL POSITION BY BALANCE SHEET ANALYSIS - CASE STUDY

    OpenAIRE

    Hada Teodor; Marginean Radu

    2013-01-01

    This study aims to elucidate and to exemplify an important technique for assessing the economic entities, namely the fundamental analysis of the balance sheet, in several significant aspects. The analysis of financial data reported in the balance sheet are, for an economic entity, the basis of a principle diagnosis by determining specific indicators of economic and financial analysis. This analysis aims to provide an insight into the companyâ€(tm)s financial position. The stated aim of this s...

  6. 78 FR 64598 - Bank Enterprise Award (BEA) Program; Programmatic and Administrative Aspects; Public Comment Request

    Science.gov (United States)

    2013-10-29

    ... DEPARTMENT OF THE TREASURY Community Development Financial Institutions Fund Bank Enterprise Award (BEA) Program; Programmatic and Administrative Aspects; Public Comment Request AGENCY: Community... of the Community Development Financial Institutions Fund's (CDFI Fund) Bank Enterprise Award (BEA...

  7. FINANCIAL INSTRUMENTS FOR THE PROTECTION OF MOTHERS

    Directory of Open Access Journals (Sweden)

    ANA-PETRINA PĂUN

    2016-10-01

    Full Text Available The social policy of any state incorporates suitable financial tools that support parents and children. In this paper, we have presented the evolution of these forms of social protection, which have changed almost yearly over the past decade. The ones that I have considered particularly important are: the allowance for raising children up to 2 years or up to 3 years in the case of disabled children and the re-induction incentive. An important instrument of reintegration in the labour market, the re-induction incentive is presented in the main financial aspects and statistically speaking, I have analyzed its evolution in numbers and total value. In the second part of the thesis I have shown the social, legislative and financial aspects of the child raising allowance.

  8. The Financial Sector and Corporate Governance

    DEFF Research Database (Denmark)

    Mallin, Chris; Mullineux, Andy; Wihlborg, Clas

    2004-01-01

    In 1992 the Cadbury Committee report on the financial aspects of corporate governance waspublished. The Committee had been established following the failures of a number of highprofile businesses in the UK which had shaken confidence in the market. Some nine yearslater, in 2001, the collapse...

  9. Sulphur dioxide as a volcanic ash proxy during the April–May 2010 eruption of Eyjafjallajökull Volcano, Iceland

    Directory of Open Access Journals (Sweden)

    H. E. Thomas

    2011-07-01

    Full Text Available The volcanic ash cloud from the eruption of Eyjafjallajökull volcano in April and May 2010 resulted in unprecedented disruption to air traffic in Western Europe causing significant financial losses and highlighting the importance of efficient volcanic cloud monitoring. The feasibility of using SO2 as a tracer for the ash released during the eruption is investigated here through comparison of ash retrievals from the Spinning Enhanced Visible and Infrared Imager (SEVIRI with SO2 measurements from a number of infrared and ultraviolet satellite-based sensors. Results demonstrate that the eruption can be divided into an initial ash-rich phase, a lower intensity middle phase and a final phase where considerably greater quantities both ash and SO2 were released. Comparisons of ash-SO2 dispersion indicate that despite frequent collocation of the two species, there are a number of instances throughout the eruption where separation is observed. This separation occurs vertically due to the more rapid settling rate of ash compared to SO2, horizontally through wind shear and temporally through volcanological controls on eruption style. The potential for the two species to be dispersed independently has consequences in terms of aircraft hazard mitigation and highlights the importance of monitoring both species concurrently.

  10. Does financial literacy improve financial inclusion? Cross country evidence

    OpenAIRE

    Grohmann, Antonia; Klühs, Theres; Menkhoff, Lukas

    2017-01-01

    While financial inclusion is typically addressed by improving the financial infrastructure we show that financial literacy, representing the demand-side of financial markets, also has a beneficial effect. We study this effect at the cross-country level, which allows to consider institutional variation. Regarding "access to finance", financial infrastructure and financial literacy are mainly substitutes. However, regarding the "use of financial services", the effect of higher financial literac...

  11. COMPANY ACTIVITY FINANCIAL RISK

    Directory of Open Access Journals (Sweden)

    Caruntu Genu Alexandru

    2012-12-01

    Full Text Available In economic and financial activity, risk is an inherent financial decisions, encountered in daily agenda of managers of companies. Unexpected changes in the price of a product development not only affect the financial results of a company, but can cause even bankruptcy. In fact, the nature of financial decisions involve uncertainty. Financial decisions are made based on cash flows under future contracts, which are par excellence incerte.Activitatea an enterprise that holds any weight in the industry is subject to risks, since it can not predict with certainty different components of its outcome (cost, quantity, price and operating cycle (purchase, processing, sales.

  12. Measuring Financial Risk using Extreme Value Theory: evidence from Pakistan

    OpenAIRE

    Qayyum, Abdul; Nawaz, Faisal

    2010-01-01

    The purpose of the paper is to show some methods of extreme value theory through analysis of Pakistani financial data. It also introduced the fundamental of extreme value theory as well as practical aspects for estimating and assessing financial models for tail related risk measures.

  13. Banking system and financial monitoring in Russian Federation

    Directory of Open Access Journals (Sweden)

    Osipov A.V.

    2017-04-01

    Full Text Available the article explores the definition of banking system and financial monitoring. Attention is emphasizes on role of internal control in aspect their relation to contraction to money laundering and financing of terrorism/ Internal control is analises from the point of view law, economic and management. Basic attention in the article author emphasizes on work of systems of financial monitoring in organizations.

  14. Trends in non-financial reporting

    Directory of Open Access Journals (Sweden)

    Adina Popa

    2008-01-01

    Full Text Available In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed. The voluntary dimension of corporate disclosure involves the manifestation of free choice of the firm and its managers. In our paper we focus on the principal reporting demands that are not covered by traditional financial statements, voluntary disclosure, and how Romanian companies interested in the issue have been incorporating information about these aspects in their reporting. We also highlight the usefulness and the importance level which managers and stakeholders are giving to appreciate the non-financial performance of the Romanian listed companies they are manage or they are interested in.

  15. Environmental effects of ash application in forest ecosystems

    DEFF Research Database (Denmark)

    Hansen, Mette

    of ashes being produced and the export of nutrients from the forests. This PhD project aims at investigating how ash application in forest ecosystems affects soil and soil solution properties and whether ash application can be used in a Danish context without environmental harm but with positive effects...... rate, ash application can have negative impact on the soil capacity to store C. This PhD study shows that ash application can be used in a Danish context without environmental harm. To ensure the practice to be more widespread than it is today, measures can be made to improve the Danish legislation...... defining the rules for ash application. Based on my findings, I suggest that the dose of ash applied is increased to 6 Mg ha-1 instead of 3 Mg ha-1, while at the same time reducing the initial Cd concentration in the ash and/or prohibiting the use of fly ashes alone....

  16. Fly Ash in Civil Engineering Stage 1: Inventory/Application; Flygaska i geotekniska anlaeggningar Etapp 1: Inventering/Tillaemplighet

    Energy Technology Data Exchange (ETDEWEB)

    Macsik, Josef; Svedberg, Bo; Lenstroemer, Stina; Nilsson, Thomas [Scandiaconsult, Stockholm (Sweden)

    2004-01-01

    future storage and handling of fly ashes. In this project technical properties have been the main concern. Future research is, however, needed to further increase the knowledge of fly ashes and their technical properties. It is especially important to enable pilot studies in full scale in order to evaluate assessments made in laboratories. It is also important to assess the environmental impact regarding emissions of substances and environmental aspects in a broader sense, such as management of natural resources etc.

  17. Interactive Financial Charts- Agency Financial Reports

    Data.gov (United States)

    General Services Administration — For a visual depiction of GSA's Balance Sheet and Statement of Net Cost, please use the interactive charts to view the financial results for fiscal years 2007-2013.

  18. Influence of Fly Ash, Bottom Ash, and Light Expanded Clay Aggregate on Concrete

    Directory of Open Access Journals (Sweden)

    S. Sivakumar

    2015-01-01

    Full Text Available Invention of new methods in strengthening concrete is under work for decades. Developing countries like India use the extensive reinforced construction works materials such as fly ash and bottom ash and other ingredients in RCC construction. In the construction industry, major attention has been devoted to the use of fly ash and bottom ash as cement and fine aggregate replacements. In addition, light expanded clay aggregate has been introduced instead of coarse aggregate to make concrete have light weight. This paper presents the results of a real-time work carried out to form light weight concrete made with fly ash, bottom ash, and light expanded clay aggregate as mineral admixtures. Experimental investigation on concrete mix M20 is done by replacement of cement with fly ash, fine aggregate with bottom ash, and coarse aggregate with light expanded clay aggregate at the rates of 5%, 10%, 15%, 20%, 25%, 30%, and 35% in each mix and their compressive strength and split tensile strength of concrete were discussed for 7, 28, and 56 days and flexural strength has been discussed for 7, 28, and 56 days depending on the optimum dosage of replacement in compressive strength and split tensile strength of concrete.

  19. Density and morphology studies on bottom ash and fly ash geopolymer brick

    Science.gov (United States)

    Deraman, Laila Mardiah; Abdullah, Mohd Mustafa Al Bakri; Ming, Liew Yun; Hussin, Kamarudin

    2017-04-01

    This paper studies the finding density and morphology analysis of geopolymer bricks using bottom ash and fly ash as a geopolymer raw material. The study has been conducted to produce bottom ash and fly ash geopolymer bricks by varying the ratio of fly ash/bottom ash, ratio solid/liquid and ratio sodium silicate (Na2SiO3)/ sodium hydroxide (NaOH) in the mix design. The compressive strength range between 3.8-4.5 Mpa was obtained in theprevious study [9]. The density and morphology analysis are done based on the optimum ratio selected from bottom ash/fly ash, solid/liquidand Na2SiO3/NaOH which is 1:2, 2.0 and 4.0 respectively for non-loading application brick. The morphology analysis of the bricks is closely related to the density recorded. The highest density shows the highest value of compressive strength and a denser microstructure of morphology.

  20. Differential response in foliar chemistry of three ash species to emerald ash borer adult feeding

    Science.gov (United States)

    Yigen Chen; Justin G.A. Whitehill; Pierluigi Bonello; Therese M. Poland

    2011-01-01

    The emerald ash borer (EAB; Agrilus planipennis Fairmaire; Coleoptera: Buprestidae), is an exotic wood-boring beetle that has been threatening North American ash (Fraxinus spp.) resources since its discovery in Michigan and Ontario in 2002. In this study, we investigated the phytochemical responses of the three most common North...

  1. High fire resistance in blocks containing coal combustion fly ashes and bottom ash.

    Science.gov (United States)

    García Arenas, Celia; Marrero, Madelyn; Leiva, Carlos; Solís-Guzmán, Jaime; Vilches Arenas, Luis F

    2011-08-01

    Fire resistance recycled blocks, containing fly ash and bottom ash from coal combustion power plants with a high fire resistance, are studied in this paper by testing different compositions using Portland cement type II, sand, coarse aggregate and fly ash (up to 50% of total weight) and bottom ash (up to 30% of total weight). The fire resistance, physical-chemical (density, pH, humidity, and water absorption capacity), mechanical (compressive and flexural strength), and leaching properties are measured on blocks made with different proportions of fly ash and bottom ash. The standard fire resistance test is reproduced on 28cm-high, 18cm-wide and 3cm-thick units, and is measured as the time needed to reach a temperature of 180°C on the non-exposed surface of the blocks for the different compositions. The results show that the replacement of fine aggregate with fly ash and of coarse aggregate with bottom ash have a remarkable influence on fire resistance and cause no detriment to the mechanical properties of the product. Additionally, according to the leaching tests, no environmental problems have been detected in the product. These results lead to an analysis of the recycling possibilities of these by-products in useful construction applications for the passive protection against fire. Copyright © 2011 Elsevier Ltd. All rights reserved.

  2. Monitoring ash (Fraxinus spp.) decline and emerald ash borer (Agrilus planipennis) symptoms in infested areas

    Science.gov (United States)

    Kathleen S. Knight; Britton P. Flash; Rachel H. Kappler; Joel A. Throckmorton; Bernadette Grafton; Charles E. Flower

    2014-01-01

    Emerald ash borer (A. planipennis) (EAB) has had a devastating effect on ash (Fraxinus) species since its introduction to North America and has resulted in altered ecological processes across the area of infestation. Monitoring is an important tool for understanding and managing the impact of this threat, and the use of common...

  3. Laboratory bioassay of emerald ash borer adults with a Bacillus thuringiensis formulation sprayed on ash leaves

    Science.gov (United States)

    Leah S. Bauer; Deborah L. Miller; Diana. Londono

    2011-01-01

    The emerald ash borer (EAB) (Agrilus planipennis), a buprestid native to Asia that feeds on ash trees (Fraxinus spp.), was discovered in southeast Michigan and nearby Ontario in 2002. It apparently arrived in the 1990's via infested solid-wood packing materials from China. As of 2011, areas considered generally infested with...

  4. The role of biocontrol of emerald ash borer in protecting ash regeneration after invasion

    Science.gov (United States)

    Jian J. Duan; Roy G. Van Driesche; Leah S. Bauer; Richard Reardon; Juli Gould; Joseph S. Elkinton

    2017-01-01

    Long-term monitoring in Michigan and several northeastern states has documented increasing parasitism and reduced EAB attack rates. Ash regeneration is currently benefiting from releases of introduced parasitoids, which now cause 20-80% parasitism of EAB larvae in ash saplings (1-2 inch dia.) and young trees (5-8 inch dia.).

  5. Presenting practice financial information.

    Science.gov (United States)

    Webster, Lee Ann H

    2007-01-01

    Medical practice leadership teams, often consisting primarily of physicians with limited financial backgrounds, must make important business decisions and continuously monitor practice operations. In order to competently perform this duty, they need financial reports that are relevant and easy to understand. This article explores financial reporting and decision-making in a physician practice. It discusses reports and tools, such as ratios, graphs, and comparisons, that practices typically include in their reports. Because profitability and cash flow are often the most important financial considerations for physician practices, reports should generally focus on the impact of various activities and potential decisions upon these concerns. This article also provides communication tips for both those presenting practice financial information and those making the decisions. By communicating effectively, these leaders can best use financial information to improve decision-making and maximize financial performance.

  6. Design and implementation of a field pilot study on using coal fly ash to prevent oxidation of reactive mine tailings

    Energy Technology Data Exchange (ETDEWEB)

    Wang, H.L.; Shang, J.Q.; Xu, Y.Q.; Yanful, E.K. [Western Ontario Univ., London, ON (Canada). Dept. of Civil and Environmental Engineering; Hmidi, N. [Goldcorp Inc., Musselwhite Mine, Thunder Bay, ON (Canada)

    2009-07-01

    This paper reported on a pilot scale study that investigated the feasibility of using coal fly ash in mine tailings management and acid mine drainage (AMD) treatment at Goldcorp's Musselwhite Mine site in northern Ontario. The principles and key aspects of the fly ash application in mine tailings management were described. Fly ash from the Atikokan coal-fired power generating plant was added to the Musselwhite tailings as a mixture as well as intermediate and top layers. The physical, chemical and hydrogeological effects of the two approaches were monitored. The paper provided details of the design, implementation, monitoring, sampling and testing over 2 years. The objectives were to evaluate the optimum mass ratio of coal fly ash and mine tailings, effectiveness in reducing the infiltration of precipitation, and projected long-term durability and performance on tailings oxidation prevention. The pilot study was designed based on the principles of cementitious materials formation and secondary mineral formation by the reactions of coal fly ash and water/AMD. Calcium oxide, aluminum oxide, silicon oxide, and ferric oxide are major components of coal fly ash. The preliminary test results revealed that water did not accumulate and cracks did not form on top of 4 tanks. The settlements of the mixing approaches were lower than that of the stratified approach and the temperature distributions in the 4 tanks were comparable. 9 refs., 3 tabs., 11 figs.

  7. Design and implementation of a field pilot study on using coal fly ash to prevent oxidation of reactive mine tailings

    International Nuclear Information System (INIS)

    Wang, H.L.; Shang, J.Q.; Xu, Y.Q.; Yanful, E.K.

    2009-01-01

    This paper reported on a pilot scale study that investigated the feasibility of using coal fly ash in mine tailings management and acid mine drainage (AMD) treatment at Goldcorp's Musselwhite Mine site in northern Ontario. The principles and key aspects of the fly ash application in mine tailings management were described. Fly ash from the Atikokan coal-fired power generating plant was added to the Musselwhite tailings as a mixture as well as intermediate and top layers. The physical, chemical and hydrogeological effects of the two approaches were monitored. The paper provided details of the design, implementation, monitoring, sampling and testing over 2 years. The objectives were to evaluate the optimum mass ratio of coal fly ash and mine tailings, effectiveness in reducing the infiltration of precipitation, and projected long-term durability and performance on tailings oxidation prevention. The pilot study was designed based on the principles of cementitious materials formation and secondary mineral formation by the reactions of coal fly ash and water/AMD. Calcium oxide, aluminum oxide, silicon oxide, and ferric oxide are major components of coal fly ash. The preliminary test results revealed that water did not accumulate and cracks did not form on top of 4 tanks. The settlements of the mixing approaches were lower than that of the stratified approach and the temperature distributions in the 4 tanks were comparable. 9 refs., 3 tabs., 11 figs.

  8. Thermal ageing on the microstructure and mechanical properties of Al–Cu–Mg alloy/bagasse ash particulate composites

    Directory of Open Access Journals (Sweden)

    V.S. Aigbodion

    2014-07-01

    Full Text Available Thermal ageing on the microstructure and mechanical properties of Al–Cu–Mg alloy/bagasse ash(BAp particulate composites was investigated. The composites were produced by a double stir-casting method by varying bagasse ash from 2 to 10 wt.%. After casting the samples were solution heat-treated at a temperature of 500 °C in an electrically heated furnace, soaked for 3 h at this temperature and then rapidly quenched in water and thermal aged at temperatures of 100, 200 and 300 °C. The ageing characteristics of these grades of composites were evaluated using scanning electron microscopy (SEM, hardness and tensile test samples obtained from solution heat-treated composites samples subjected to the temperature conditions mentioned above. The results show that the uniform distribution of the bagasse ash particles in the microstructure of both the as-cast and age-hardened Al–Cu–Mg/BAp composites is the major factor responsible for the improvement in mechanical properties. The presence of the bagasse ash particles in the matrix alloy results in a much smaller grain size in the cast composites compared to the matrix alloy. The addition of bagasse ash particles to Al–Cu–Mg (A2009 does not alter the thermal ageing sequence, but it alters certain aspects of the precipitation reaction. Although thermal ageing is accelerated in the composites the presence of bagasse ash particles in A2009 reduces the peak temperatures.

  9. The Survey of Melia Azaderach L. ash in Removal of Hexavalent Chromium from Synthetic Electroplating Industry Wastewater

    Directory of Open Access Journals (Sweden)

    MT Ghaneian

    2014-11-01

    Conclusion: Melia azedarach ash is an effective adsorbent in removal of hexavalent chromium from synthetic electroplating industries wastewater. In addition, the use of this biosorbent in preparation and application aspects is simple and cheap compared to many other natural and man-made adsorbent.

  10. Fresh Bottom Ash Characteristics Dependence on Fractional Composition

    OpenAIRE

    Jurgita Seniūnaitė; Saulius Vasarevičius

    2017-01-01

    Waste incineration process generates two main by-products streams: fly ash and bottom ash. Bottom ash is composed of a variety of oxides, heavy metals and salts. Chemical materials distributed unevenly in different fractions of bottom ash. This study investigates the heavy metals (Pb, Cd) content dependence of bottom ash and fraction composition. Studies were performed with five different fractions (0–2 mm; 2–5.6 mm; 5.6–11.2 mm; 11.2–22,4 mm; 22.4–40 mm) of fresh bottom ash. After a one-step...

  11. Lipid peroxidation and oxidative status compared in workers at a bottom ash recovery plant and fly ash treatment plants.

    Science.gov (United States)

    Liu, Hung-Hsin; Shih, Tung-Sheng; Chen, I-Ju; Chen, Hsiu-Ling

    2008-01-01

    Fly ash and ambient emissions of municipal solid waste incinerators contain polychlorinated dibenzo-p-dioxins and dibenzofurans (PCDD/Fs), polycyclic aromatic hydrocarbons (PAHs), other organic compounds, metals, and gases. Hazardous substances such as PCDD/Fs, mercury vapors and other silicates, and the components of bottom ash and fly ash elevate the oxidative damage. We compared oxidative damage in workers exposed to hazardous substances at a bottom ash recovery plant and 3 fly ash treatment plants in Taiwan by measuring their levels of plasma malondialdehyde (MDA) and urine 8-hydroxydeoxyguanosine (8-OH-dG). Significantly higher MDA levels were found in fly ash treatment plant workers (3.20 microM) than in bottom ash plant workers (0.58 microM). There was a significant association between MDA levels in workers and their working environment, especially in the fly ash treatment plants. Levels of 8-OH-dG varied more widely in bottom ash workers than in fly ash workers. The association between occupational exposure and 8-OH-dG levels may be affected by the life style of the workers. Because more dioxins and metals may leach from fly ash than from bottom ash, fly ash treatment plant workers should, as much as possible, avoid exposing themselves to fly ash.

  12. Financial Decision Making Support System

    OpenAIRE

    Lobanova, E. N.; Zmitrovich, A. I.; Voshevoz, A. A.; Krivko-Krasko, A. V.

    2010-01-01

    In this article we consider concepts and components of the Financial Decision Making System that is being developed in the Institute of Business and Management Technology, BSU. Such system can be successfully used either for training experts in financial analytics and financial management or for financial managers and financial directors in an enterprise for the effective financial decision making.

  13. Effects of the addition of oil shale ash and coal ash on physic-chemical properties of CPJ45 cement

    Directory of Open Access Journals (Sweden)

    Nabih K.

    2014-04-01

    Full Text Available We focused our research on recycling industrial wastes, fly ash (F.A, bottom ash (B.A and oil shale ash (S.A in cement production. The study concerns physico-chemical characterization of these products and the influence of their addition on the mechanical proprieties of the CPJ45 cement. XRF allowed us to rank the three additives used according to their contents on major oxides. Coal ashes belong to the class F, and thus possess poozzolanic properties and oil shale ash belongs to the class C and possesses hydraulic and poozolanic properties. The crystalline phases constituting each ash were analysed by XRD. We observe in bottom ash the presence of quartz and mullite. The same crystals are found in fly ash with hematite and magnetite. Oil shale ash is composed of quartz, anhydrite, gehlenite, wollastonite and periclase. The microstructures of fly ash and bottom ash were studied using SEM. The bottom ash was composed respectively of fine particles that are generally irregularly shaped, their dimensions are between 5 and 28μm and of big particles(300 μm. The EDX analysis coupled with an electronic microscope provided some information about the major elements that constitute our samples. The dehydrations of anhydrous and three days hydrated cement were examined by DSC. For hydrated cements we noticed endothermic peaks related to the dehydration of CSH, CH and decomposition of carbonates. The study of the mechanical properties of CPJ45 cement by adding different proportions of fly ash, bottom ash and oil shale ash helped clarifying the percentage of ash that leaded to improve the 28 days mechanical strength. The results show that the cements studied have their maximum mechanical resistance with the addition at 7% of fly ash or 10% of oil shale ash.

  14. Interspecific proteomic comparisons reveal ash phloem genes potentially involved in constitutive resistance to the emerald ash borer.

    Science.gov (United States)

    Whitehill, Justin G A; Popova-Butler, Alexandra; Green-Church, Kari B; Koch, Jennifer L; Herms, Daniel A; Bonello, Pierluigi

    2011-01-01

    The emerald ash borer (Agrilus planipennis) is an invasive wood-boring beetle that has killed millions of ash trees since its accidental introduction to North America. All North American ash species (Fraxinus spp.) that emerald ash borer has encountered so far are susceptible, while an Asian species, Manchurian ash (F. mandshurica), which shares an evolutionary history with emerald ash borer, is resistant. Phylogenetic evidence places North American black ash (F. nigra) and Manchurian ash in the same clade and section, yet black ash is highly susceptible to the emerald ash borer. This contrast provides an opportunity to compare the genetic traits of the two species and identify those with a potential role in defense/resistance. We used Difference Gel Electrophoresis (DIGE) to compare the phloem proteomes of resistant Manchurian to susceptible black, green, and white ash. Differentially expressed proteins associated with the resistant Manchurian ash when compared to the susceptible ash species were identified using nano-LC-MS/MS and putative identities assigned. Proteomic differences were strongly associated with the phylogenetic relationships among the four species. Proteins identified in Manchurian ash potentially associated with its resistance to emerald ash borer include a PR-10 protein, an aspartic protease, a phenylcoumaran benzylic ether reductase (PCBER), and a thylakoid-bound ascorbate peroxidase. Discovery of resistance-related proteins in Asian species will inform approaches in which resistance genes can be introgressed into North American ash species. The generation of resistant North American ash genotypes can be used in forest ecosystem restoration and urban plantings following the wake of the emerald ash borer invasion.

  15. Biomass ash reutilisation as an additive in the composting process of organic fraction of municipal solid waste.

    Science.gov (United States)

    Asquer, Carla; Cappai, Giovanna; De Gioannis, Giorgia; Muntoni, Aldo; Piredda, Martina; Spiga, Daniela

    2017-11-01

    In this work the effects of selected types of biomass ash on the composting process and final product quality were studied by conducting a 96-day long experiment where the source separated organic fraction of municipal waste, mixed with wood prunings that served as bulking agent, was added with 0%, 2%, 4% and 8% wt/wt of biomass ash. The evolution over time of the main process parameters was observed, and the final composts were characterised. On the basis of the results, both the composting process and the quality of the final product were improved by ash addition. Enhanced volatile solids reduction and biological stability (up to 32% and 52%, respectively, as compared to the unamended product) were attained when ash was added, since ash favored the aerobic degradation by acting asa physical conditioner. In the final products, higher humification of organic matter (expressed in terms of the humification index, that was 2.25 times higher in the most-enriched compost than in the unamended one) and total Ca, K, Mg and P content were observed when ash was used. The latter aspect may influence the composts marketability positively, particularly with regards to potassium and phosphorus. The heavy metals content, that is regarded as the main environmental disadvantage when using ash asa composting additive, did not negatively affect the final composts quality. However, some other controversial effects of ash, related to the moisture and temperature values attained during the process, pH (8.8-9.2 as compared to 8.2 of the unamended compost) and electrical conductivity levels (up to 53% higher as compared to the unamended compost) in the final composts, were also observed. Copyright © 2017 Elsevier Ltd. All rights reserved.

  16. Ash aggregation in explosive volcanic eruptions

    Science.gov (United States)

    Telling, J. W.; Dufek, J.

    2010-12-01

    We present the result of a recent experimental and numerical investigation of ash aggregation in volcanic plumes. Eruption dynamics are sensitive to microphysical processes, like ash aggregation, yet are difficult to parameterize based on dynamics simulations of whole eruption columns due to the lack of sufficient resolution. Here we present the results of experiments that develop a probabilistic relationship for ash aggregation based on particle size, collisional energy and atmospheric water vapor. These relationships can be integrated into large-scale simulations of eruption column behavior in conjunction with a reconstructed velocity distribution of the ash in the column. The physical experiment was carried out in a contained tank designed to allow for the control of atmospheric water vapor. Image data is recorded with a high speed camera and post-processed to determine the number of collisions, energy of collisions and probability of aggregation. We will present the results of aggregation probability and the effects of incorporating these results into a multiphase model of a three-dimensional eruption column, where the effects of ash aggregation are especially important in regions of high shear and high granular temperature.

  17. Preliminary Study of Fly Ash Ceramic Process

    International Nuclear Information System (INIS)

    Herry-Poernomo; Djoko-Sardjono, Ign.

    2000-01-01

    Preliminary study of ceramic production process from two components ofwhich are fly ash and feldspar has been done. Aluminosilicate substancecontained in the fly ash is a basic material a former ceramic body, if itfired at the temperature of 1000 o C forms mullite (3Al 2 O 3 .2SiO 2 ). Mulliteis a refractory material which is very stable at the temperature changing.This experiment studies the ceramic production process of two componentsnamely fly ash with particle size of o C.Steps of processes are making paste of fly ash and feldspar, making of greenpellets, and firing of pellets, physical analysis of ceramic including volumedecrease, lost ignition, porosity, density, water sorption, compressivestrength. The experiment result at firing temperature of 1000 o C were shownthat best composition at the weight ratio of fly ash to feldspar are 60/40and 50/50. It physical characteristic respectively are decrease of volume0.54 and 0.69 %, lost ignition = 11.98 and 11.78 %, porosity = 0.159 and0.155, density = 2.05 and 2.06 g/cm 3 , water sorption = 18.96 and 18.36 %,compressive strength = 24.82 and 24.79 kN/mm 2 . (author)

  18. National volcanic ash operations plan for aviation

    Science.gov (United States)

    ,; ,

    2007-01-01

    The National Aviation Weather Program Strategic Plan (1997) and the National Aviation Weather Initiatives (1999) both identified volcanic ash as a high-priority informational need to aviation services. The risk to aviation from airborne volcanic ash is known and includes degraded engine performance (including flameout), loss of visibility, failure of critical navigational and operational instruments, and, in the worse case, loss of life. The immediate costs for aircraft encountering a dense plume are potentially major—damages up to $80 million have occurred to a single aircraft. Aircraft encountering less dense volcanic ash clouds can incur longer-term costs due to increased maintenance of engines and external surfaces. The overall goal, as stated in the Initiatives, is to eliminate encounters with ash that could degrade the in-flight safety of aircrews and passengers and cause damage to the aircraft. This goal can be accomplished by improving the ability to detect, track, and forecast hazardous ash clouds and to provide adequate warnings to the aviation community on the present and future location of the cloud. To reach this goal, the National Aviation Weather Program established three objectives: (1) prevention of accidental encounters with hazardous clouds; (2) reduction of air traffic delays, diversions, or evasive actions when hazardous clouds are present; and (3) the development of a single, worldwide standard for exchange of information on airborne hazardous materials. To that end, over the last several years, based on numerous documents (including an OFCMsponsored comprehensive study on aviation training and an update of Aviation Weather Programs/Projects), user forums, and two International Conferences on Volcanic Ash and Aviation Safety (1992 and 2004), the Working Group for Volcanic Ash (WG/VA), under the OFCM-sponsored Committee for Aviation Services and Research, developed the National Volcanic Ash Operations Plan for Aviation and Support of the

  19. Thermal treatment of ashes[Fly Ash from Municipal Waste Incineration]; Termisk rening av askor

    Energy Technology Data Exchange (ETDEWEB)

    Wikman, Karin; Berg, Magnus; Bjurstroem, Henrik [AaF-Energi och Miljoe AB, Stockholm (Sweden); Nordin, Anders [Umeaa Univ. (Sweden). Dept. of Applied Physics and Electronics

    2003-04-01

    In this project descriptions of different processes for thermal treatment of ashes have been compiled. A technical and economic evaluation of the processes has been done to identify possibilities and problems. The focus in the project lays on treatment of fly ash from municipal waste incineration but the processes can also be used to treat other ashes. When the ash is heated in the thermal treatment reactor, with or without additives, the material is sintered or vitrified and at the same time volatile substances (Zn, Pb, Cd, Hg etc.) are separated. In general the separation is more effective in processes with reducing conditions compared to oxidizing conditions. Oxidizing processes have both worse separation capacity and require more energy. The oxidizing processes are mainly used to stabilize the ash through vitrification and they are in some cases developed for management of municipal sewage sludge and bottom ash. However, these processes are often not as complex as for example an electric arc melting furnace with reducing conditions. The research today aim to develop more effective electrical melting systems with reducing conditions such as plasma melting furnaces, electric resistance melting furnaces and low frequency induction furnaces. A central question in the evaluation of different thermal treatment processes for ash is how the residues from the treatment can be used. It is not certain that the vitrified material is stable enough to get a high economic value, but it can probably be used as construction material. How the remaining metals in the ash are bound is very important in a long-time perspective. Further studies with leaching tests are necessary to clarify this issue. The heavy metal concentrate from the processes contains impurities, such as chlorine, which makes it unprofitable to obtain the metals. Instead the heavy metal concentrate has to be land filled. However, the amount of material for land filling will be much smaller if only the heavy

  20. Regular Recycling of Wood Ash to Prevent Waste Production (RecAsh). Technical Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Andersson, Lars E-mail: lars.t.andersson@skogsstyreslen.se

    2007-03-15

    At present, the extraction of harvest residues is predicted to increase in Sweden and Finland. As an effect of the intensified harvesting, the export of nutrients and acid buffering substances from the growth site is also increased. Wood ash could be used to compensate forest soils for such losses. Most wood fuel ash is today often deposited in landfills. If the wood ash is recycled, wood energy is produced without any significant waste production. Ash recycling would therefore contribute to decreasing the production of waste, and to maintaining the chemical quality of forest waters and biological productivity of forest soils in the long term. The project has developed, analysed and demonstrated two regular ash-recycling systems. It has also distributed knowledge gathered about motives for ash recycling as well as technical and administrative solutions through a range of media (handbooks, workshops, field demonstrations, reports, web page and information videos). Hopefully, the project will contribute to decreasing waste problems related to bio-energy production in the EU at large. The project has been organised as a separate structure at the beneficiary and divided in four geographically defined subprojects, one in Finland and three in Sweden (Central Sweden, Northern Sweden, and South-western Sweden). The work in each subproject has been lead by a subproject leader. Each subproject has organised a regional reference group. A project steering committee has been established consisting of senior officials from all concerned partners. The project had nine main tasks with the following main expected deliverables and output: 1. Development of two complete full-scale ash-recycling systems; 2. Production of handbooks of the ash recycling system; 3. Ash classification study to support national actions for recommendations; 4. Organise regional demonstrations of various technical options for ash treatment and spreading; 5. Organise national seminars and demonstrations of

  1. Assessing the environmental impact of coal ash disposal

    International Nuclear Information System (INIS)

    Mudd, G.M.; Kodikara, J.; McKinley, T.

    1997-01-01

    Ash produced from the combustion of brown coal in Victoria's Latrobe Valley is currently slurried into ash disposal ponds for storage. Subsequent to a review of ash production rates at the Loy Yang Power Station, a number of options for ash pond management were considered. These included excavating the aged ash from the existing pond and then depositing them downstream of the pond or into a nearby overburden dump. Prior to the re-classifying of ash, analytical testing was generally conducted on a total concentration basis and did not consider the leachable fraction of various elements from the ash. The current study of ash leaching involved the collection and testing of ash in three states, aged ash, slurry ash, and fresh ash. The analysis confirms that the aged ash, deposited within the disposal pond for 6 to 12 months, has reached the steady state point and can be considered to have a low potential for adverse impact on the beneficial use of groundwater and surface waters when excavated from the pond and dumped at other locations. It should also be noted that batch tests, where the material is shaken overnight, represents a worst case scenario of leaching. Such vigorous mixing would not normally occur in the field and consequently the leachates produced in the field can be expected to have a lower salinity for a longer period of time. (author). 6 tabs., 10 refs

  2. Mercury release from fly ashes and hydrated fly ash cement pastes

    Science.gov (United States)

    Du, Wen; Zhang, Chao-yang; Kong, Xiang-ming; Zhuo, Yu-qun; Zhu, Zhen-wu

    2018-04-01

    The large-scale usage of fly ash in cement and concrete introduces mercury (Hg) into concrete structures and a risk of secondary emission of Hg from the structures during long-term service was evaluated. Three fly ashes were collected from coal-fired power plants and three blend cements were prepared by mixing Ordinary Portland cement (OPC) with the same amount of fly ash. The releasing behaviors of Hg0 from the fly ash and the powdered hydrated cement pastes (HCP) were measured by a self-developed Hg measurement system, where an air-blowing part and Hg collection part were involved. The Hg release of fly ashes at room temperature varied from 25.84 to 39.69 ng/g fly ash during 90-days period of air-blowing experiment. In contrast, the Hg release of the HCPs were in a range of 8.51-18.48 ng/g HCP. It is found that the Hg release ratios of HCPs were almost the same as those of the pure fly ashes, suggesting that the hydration products of the HCP have little immobilization effect on Hg0. Increasing temperature and moisture content markedly promote the Hg release.

  3. Fly ash utilization to ecology purpose products

    Energy Technology Data Exchange (ETDEWEB)

    Sasae, T.; Kinugawa, M. (En-Tech Research Institute Inc. (Japan))

    1993-01-01

    Fly ash contains many elements necessary for plant growth. En-Tech Research Institute has a 100 ton/month fly ash granulation plant which produces 0.5-10mm diameter granules which are used in the cultivation of approximately 15,000 Onsidumu and Denpharae orchids in a 3,000 m[sup 2] greenhouse and as a soil improver for a 1,600m[sup 2] test lawn. The granules are also used as agricultural chemical adsorbents for drainage of the test lawn. Orchids cultivated using the fly ash granules are shipped to market as cut flowers regularly. There they fetch the same price or a higher price than orchids cultivated in the usual way. Good results have also been achieved with the soil improvement test and the adsorption test. Tests to obtain design data are being carried out on two golf courses in the Kumamoto Prefecture. 8 figs., 10 tabs., 7 photos.

  4. Study of PCDD/Fs distribution in fly ash, ash deposits, and bottom ash from a medical waste incinerator in China.

    Science.gov (United States)

    Du, Yingzhe; Jin, Yuqi; Lu, Shengyong; Peng, Zheng; Li, Xiaodong; Yan, Jianhua

    2013-02-01

    Over the past decades in China, the number of medical waste incinerators (MWIs) has been rising rapidly, causing emissions of polychlorinated dibenzo-p-dioxins and dibenzofurans (PCDD/Fs). In this study, samples of fly ash, ash deposits, and bottom ash from typical MWIs were analyzed for PCDD/Fs and their distribution characteristics. Results showed international toxic equivalent (I-TEQ) values in the range of 6.9-67 ng I-TEQ/g in fly ash and ash deposits, whereas the concentration in bottom ash was extremely low (only 1.33 pg I-TEQ/g), yet the generation of PCDD/Fs was mostly de novo synthesis in fly ash and ash deposits according to the ratio of PCDFs to PCDDs; the major distribution differences of PCDD/Fs in fly ash was manifested by the content of toxic furan 2,3,7,8-TCDF but other toxic PCDD/Fs showed similar distribution. Other findings are that 2,3,4,7,8-PeCDF had the most contribution to TEQ concentration, and that the most abundant toxic furan congener is 1,2,3,4,6,7,8-HpCDF. Correlation analysis showed that there was no significant correlation between PCDD/Fs concentration and several other physical and chemical parameters. This paper is of interest because it presents the emission performances of PCDD/Fs in ash from medical waste incineration in China. PCDD/F contents in fly ash and ash deposits vary between 6.9 and 67.3 ng I-TEQ/g. However, the concentration in bottom ash was extremely low (only 1.33 x 10(-3) ng I-TEQ/g). The fingerprints of PCDD/Fs in fly ash are almost similar, except for 2,3,7,8-TCDF. There is no marked correlation between PCDD/Fs and other physicochemical properties.

  5. The ash in forest fire affected soils control the soil losses. Part 2. Current and future research challenges

    Science.gov (United States)

    Pereira, Paulo; Cerdà, Artemi

    2013-04-01

    Ash distribution on soil surface and impacts on soil properties received a great attention in recently (Pereira et al., 2010; Pereira et al., 2013). Ash it is a highly mobile material that can be easily transported wind, especially in severe wildland fires, where organic matter is reduced to dust, due the high temperatures of combustion. In the immediate period after the fire, ash cover rules soil erosion as previous researchers observed (Cerdà, 1998a; 1998b) and have strong influence on soil hydrological properties, such as water retention (Stoof et al. 2011 ) and wettability (Bodi et al., 2011). Ash it is also a valuable source of nutrients important for plant recuperation (Pereira et al., 2011; Pereira et al., 2012), but can act also as a source contamination, since are also rich in heavy metals (Pereira and Ubeda, 2010). Ash has different physical and chemical properties according the temperature of combustion, burned specie and time of exposition (Pereira et al., 2010). Thus this different properties will have different implications on soil properties including erosion that can increase due soil sealing (Onda et al. 2008) or decrease as consequence of raindrop impact reduction (Cerdà and Doerr, 2008). The current knowledge shows that ash has different impacts on soil properties and this depends not only from the type of ash produced, but of the soil properties (Woods and Balfour, 2010). After fire wind and water strong redistribute ash on soil surface, increasing the vulnerability of soil erosion in some areas, and reducing in others. Understand this mobility is fundamental have a better comprehension about the spatial and temporal effects of ash in soil erosion. Have a better knowledge about this mobility is a priority to future research. Other important aspects to have to be assessed in the future are how ash particulates percolate on soil and how ash chemical composition is important to induce soil aggregation and dispersion. How soil micro topography

  6. RTE - 2012 financial results

    International Nuclear Information System (INIS)

    Ricour, Olivia; Marguier, Marina; Lartigau, Thierry

    2013-01-01

    The mission of RTE, the French electricity Transportation grid, a public service assignment, is to balance the electricity supply and demand in real time. This report presents RTE's financial results for 2012: increase of investments for services to clients, performance results, financial balance, stability of the economical model. RTE's regulated economical model, main financial indicators, 2007-2012 investments, 2012 investments by category, 2012 turnover, 2012 costs structure, taxes, financial balance sheet at the end of 2012, and the share of electricity transport in the electricity price are presented in appendixes

  7. Trusts and Financialization

    DEFF Research Database (Denmark)

    Harrington, Brooke

    2017-01-01

    the global spread of financialization: by privileging the rentier–investor within the 15 world economy; by perpetuating a distinctively Anglo-American approach to finance internationally; and by increasing the autonomy of finance vis-a-vis the nation-state. This study shares the primarily descriptive...... and conceptual intent of Krippner’s work on financialization, but extends it in two ways: by comparing trusts to the better- known corporate form of organizing financial activity, and by showing how private 20 capital is implicated in the financialized economy alongside corporate wealth....

  8. Financial graphics system

    Energy Technology Data Exchange (ETDEWEB)

    Buck, C.D.; Coy, M.E.

    1983-01-01

    This paper describes the Financial Graphics System developed at Sandia National Laboratories (Sandia), the operation of the system, and the future plans for financial graphics at Sandia. Design objectives for the system were to: provide a means for producing graphs on demand by the Comptroller's staff, which would decrease lapsed time required and reduce direct programming effort, improve Sandia's capabilities for using graphics as a tool for management reporting through evaluation and testing of graphic equipment and software, provide a graphic support system which would be compatible with other company financial reporting tools, and integrate financial statistical analysis with the graphics system.

  9. Utilization of blended fluidized bed combustion (FBC) ash and pulverized coal combustion (PCC) fly ash in geopolymer.

    Science.gov (United States)

    Chindaprasirt, Prinya; Rattanasak, Ubolluk

    2010-04-01

    In this paper, synthesis of geopolymer from fluidized bed combustion (FBC) ash and pulverized coal combustion (PCC) fly ash was studied in order to effectively utilize both ashes. FBC-fly ash and bottom ash were inter-ground to three different finenesses. The ashes were mixed with as-received PCC-fly ash in various proportions and used as source material for synthesis of geopolymer. Sodium silicate (Na(2)SiO(3)) and 10M sodium hydroxide (NaOH) solutions at mass ratio of Na(2)SiO(3)/NaOH of 1.5 and curing temperature of 65 degrees C for 48h were used for making geopolymer. X-ray diffraction (XRD), scanning electron microscopy (SEM), degree of reaction, and thermal gravimetric analysis (TGA) were performed on the geopolymer pastes. Compressive strength was also tested on geopolymer mortars. The results show that high strength geopolymer mortars of 35.0-44.0MPa can be produced using mixture of ground FBC ash and as-received PCC-fly ash. Fine FBC ash is more reactive and results in higher degree of reaction and higher strength geopolymer as compared to the use of coarser FBC ash. Grinding increases reactivity of ash by means of increasing surface area and the amount of reactive phase of the ash. In addition, the packing effect due to fine particles also contributed to increase in strength of geopolymers. Copyright 2009 Elsevier Ltd. All rights reserved.

  10. Properties of Fly Ash Blocks Made from Adobe Mould

    Science.gov (United States)

    Chokhani, Alankrit; Divakar, B. S.; Jawalgi, Archana S.; Renukadevi, M. V.; Jagadish, K. S.

    2018-02-01

    Fly ash being one of the industrial waste products poses a serious disposal problem. This paper presents an experimental study of utilization of fly ash to produce blocks with varying proportions and mix combinations. Composition of fly ash blocks mainly consist of fly ash and sand, with cementitious product as either cement, lime or both, such as fly ash-sand-cement, fly ash-sand-lime and fly ash-sand-cement-lime are used. Four different proportions for each of the mix combinations are experimented. Compressive strength, water absorption, Initial rate of absorption, and dry density of fly ash blocks are studied. The influence of partial and complete replacement of cement by lime is examined.

  11. Emerald ash borer infestation rates in Michigan, Ohio, and Indiana.

    Science.gov (United States)

    Eric L. Smith; Andrew J. Storer; Bryan K. Roosien

    2009-01-01

    The goal of this study was to obtain an estimate of the infestation rate of ash trees with emerald ash borer (EAB) (Agrilus planipennis, Fairmaire; Coleoptera; Buprestidae), across its primary infestation zone of...

  12. Microphysical Properties of Alaskan Volcanic Ash

    Science.gov (United States)

    Puthukkudy, A.; Espinosa, R.; Rocha Lima, A.; Remer, L.; Colarco, P. R.; Whelley, P.; Krotkov, N. A.; Young, K.; Dubovik, O.; Wallace, K.; Martins, J. V.

    2017-12-01

    Volcanic ash has the potential to cause a variety of severe problems for human health and the environment. Therefore, effective monitoring of the dispersion and fallout from volcanic ash clouds and characterization of the aerosol particle properties are essential. One way to acquire information from volcanic clouds is through satellite remote sensing: such images have greater coverage than ground-based observations and can present a "big picture" perspective. A challenge of remote sensing is that assumptions of certain properties of the target are often a pre-requisite for making accurate and quantitative retrievals. For example, detailed information about size distribution, sphericity, and optical properties of the constituent matter is needed or must be assumed. The same kind of information is also needed for atmospheric transport models to properly simulate the dispersion and fallout of volcanic ash. Presented here is a laboratory method to determine the microphysical and optical properties of volcanic ash samples collected from two Alaskan volcanoes with markedly different compositions. Our method uses a Polarized Imaging Nephelometer (PI-Neph) and a system that re-suspends the particles in an air flow. The PI-Neph measures angular light scattering and polarization of the re-suspended particles from 3o to 175o in scattering angle, with an angular resolution of 1o . Primary measurements include phase function and polarized phase function at three wavelengths (445nm, 532nm, and 661nm). Size distribution, sphericity, and complex refractive index are retrieved indirectly from the PI-Neph measurements using the GRASP (Generalized Retrieval of Aerosol and Surface Properties) inversion algorithm. We report the results of this method applied to samples from the Mt. Okmok (2008) and Mt. Katmai (1912) volcanic eruptions. To our knowledge, this is the first time direct measurements of phase matrix elements of ash from Mt. Okmok and Mt. Katmai have been reported. Retrieved

  13. Proceedings: Ninth international ash use symposium

    International Nuclear Information System (INIS)

    1991-01-01

    The objective of the 1991 International Coal Ash Use Symposium, the ninth in a series since 1967, is to publicize innovations in coal ash technology. The three-volume publication contains 80 papers, presented at seventeen sessions during the January 1991 event. Volume 1 contains papers related to concrete and related products like cellular concrete, and aggregates. This volume before (Volume 2) covers the growing market in waste stabilization/solidification and aquatic uses. Volume 3 brings together papers on a variety of high-volume uses, and R ampersand D projects. Individual projects are processed separately for the databases

  14. Utilization options for fly ash, bottom ash, and slag in Eastern Europe

    Energy Technology Data Exchange (ETDEWEB)

    Manz, O.E.

    1995-12-01

    Since 1967, at least six ash utilization symposiums have been held in the United States, with papers presented by several European authors on the utilization of coal by-products in Eastern Europe. There is currently over 80,000 megawatts of installed coal-fired capacity available in that region. Unfortunately, of the 117,778,000 tonnes of fly ash, bottom ash, and slag produced in Eastern Europe in 1989, only 13% was utilized. This paper outlines the research and levels and kinds of coal by-product utilization taking place in Eastern Europe since the late 1960s.

  15. Financial and economical aspects for decommissioning of NPP in Germany

    International Nuclear Information System (INIS)

    Schroeder, A.; Schlingensiepen, D.

    2003-01-01

    Commercial use of nuclear power in Germany began with the commissioning of the VAK (Versuchsatomkraftwerk Kahl) in 1961. Since then a total of 32 commercial reactors have been starting production (Former East Germany and West Germany combined). Up to now 13 power-reactors have been permanently shut down. The typical reasons for shut-down can be placed in the following categories: - Commercial: The continued operation of the reactor is no longer economically viable due to its dated technology and/or the necessity of costly re-fitting programmes. A German example of this is the Wuergassen plant where important fixtures of the reactor would have had to be replaced which was considered uneconomic. - Licensing: If the necessary licences for the reactor operation cannot be obtained the operation of the power plant would not be legal and has to be terminated. The Muelheim-Kaerlich plant (RWE) can be quoted as an example of this, where after a long legal struggle the chances for the continuation of plant-operation were estimated to be minuscule. Another example is the shut-down of the Greifswald reactors in the former GDR where legislation decreed that licences issued by the authorities of the former GDR would expire in 1995; - Technical: Technical problems/faults can prohibit the continued operation. This was mainly (in connection with economical factors) the reason for the shut-down of the Niederaichbach plant which occurred in 1974. These reasons can be interconnected: E.g. initially a technical problem occurs, the relevant licensing authority decrees a remedy which would be very costly to implement and subsequently the operator decides that the continued operation of the reactor is commercially no longer viable. In conclusion, decommissioning of Nuclear Power Plants (NPPs) is a reality in Germany. While 19 power reactors are currently operating, 13 have been shut down and are either already completely removed (2), in the process of decommissioning (9), or in safe enclosure (2). Of RWE Power's reactors, two of them are currently decommissioned, one is in safe enclosure and for one reactor the application to decommission has been filed. The choice whether to file the application to the regulatory authorities to decommission the plant immediately after the termination of power production or to create a plant status of safe enclosure for a longer time (e.g. 30 years) and subsequently remove the plant afterwards is to the operator. The decisive factor is the operator's appraisal of the relevant technical and economical influencing factors. Experience shows that this evaluation has to be operator- and plant-specific. Either methodology implies benefits and disadvantages which have to be considered. Furthermore the operator has to decide whether the decommissioning project will be managed and executed with its own personnel or by an external contractor. The long established German legal framework obliges the operators of NPPs to ensure the safe decommissioning of the NPP and the safe and orderly disposal of all originating wastes. This obligation creates a legally defined liability of the NPP operator to decommission the nuclear installation. To ensure that the means to fulfill the obligation are available, the operator has to provide for the necessary provisions for nuclear liabilities in the balance sheet. Thus these provisions are accumulated internally. The calculation of these provisions takes into account the costs for idle operation after termination of power production, the costs for actual removal of the plant and the costs of final disposal of all wastes. Currently the European Commission is discussing proposals to establish a system of guaranteed external funds to cover the expected expenses for nuclear decommissioning. A uniform funds-concept on EU-level would discriminate against the German nuclear utilities in relation to their competitors. The different degree of liberalization established in the European countries has created a competitive disadvantage of the German utilities which would be broadened if the funds concept would be imposed. Therefore the German government and the German nuclear utilities reject the funds concept. Due to the phasing-out of nuclear power as a result of the 'Nuclear Consensus' between the Government and the nuclear utilities within the next 20 years most of Germany's NPPs will stop production. Depending on the operators' decisions which alternative to use these reactors will either be decommissioned immediately or will be set into the status of safe enclosure

  16. Financial aspects of decommissioning. Report by an expert group

    International Nuclear Information System (INIS)

    2005-11-01

    Estimating decommissioning costs and collecting funds for eventual decommissioning of facilities that have used radioactive material is a prerequisite for safe, timely and cost effective decommissioning. A comprehensive overview of decommissioning costs and funding mechanisms was missing in the IAEA literature although the subject had been marginally dealt with in a few IAEA publications. Costing and funding issues were partially addressed by other international organizations, but there is a need to address the subject from the standpoint of the diverse social, economic and cultural environments that constitute IAEA membership. In its role of an international expert committee assisting the IAEA, the Technical Group on Decommissioning (TEGDE) debates and draws conclusions on topics omitted from general guidance. TEGDE members met in Vienna in 2003, 2004 and 2005 to develop the basis for this publication. The views expressed here reflect those of TEGDE and not necessarily those of the IAEA

  17. Possibilities for stabilization of fly ash from REK 'Bitola' dump

    International Nuclear Information System (INIS)

    Petrushevska, Ljubica; Ivanovska, Pavlina; Ilievski, Zlatko; Peeva, Liljana

    2002-01-01

    The Coal Power Plants environmental problems, mainly, arise from deposited fly ash-solid particles which, under the influence of the wind, heavily pollute the atmospheric air. Prevention of the environmental problems, coming from spraying from the energetic dumps, is achieved with technical and biological stabilization of dumped fly ash. The choice of the stabilization means and methods depends on the physical-chemical properties of the ash. Therefore, the stabilization possibilities of REK 'Bitola' fly ash were investigated. (Original)

  18. Associative properties of 137Cs in biofuel ashes

    International Nuclear Information System (INIS)

    Ravila, A.; Holm, E.

    1999-01-01

    The present study aims to reveal how radiocesium is associated to the ash particles derived from biofuel combustion. A sequential extraction procedure was carried out for the characterisation of radiocesium speciation in ash generated by different fuels and burner types. The ash types considered were fly ash and bottom ash collected from Swedish district heating plants using bark wood or peat as fuel. A fraction of the radiocesium in biofuel ash can easily become solubilised and mobilised by water and also, a significant fraction of the radionuclides can be bound to the ash particles in cation-exchangeable forms. Therefore, at using the ash derived from biofuels to recycle mineral nutrients for forestry or short rotation coppicing, radiocesium solubilised and leached from the ash by rains has a potential to rather quickly enter the rooting zone of forest vegetation or energy crops. On the other hand, radiocesium strongly bound to the ash will migrate slowly into the soil column with the successive accumulation of litter and in the process act to maintain the external dose rate at an elevated level for a long time. The results of the sequential extraction procedure and activity determination of the different extracted fractions implies that the bioavailable fraction of radiocesium in ash from bark, wood or peat is in the range between 20-85% of the total ash contents. Peat ash collected from a powder burner strongly retained a large fraction (70-90%) of its radiocesium content while the peat ash from a continuos fluidized bed type burner retained nearly 100% of the radiocesium in the bottom ash and only about 15% in the fly ash

  19. Agent-Based Simulation of Financial Markets: A Modular, Continuous-time Approach

    NARCIS (Netherlands)

    K. Boer-Sorban (Katalin)

    2008-01-01

    textabstractThe dynamics of financial markets is subject of much debate among researchers and financial experts trying to understand and explain how financial markets work and traders behave. Diversified explanations result from the complexity of markets, and the hardly observable aspects of price

  20. Some Characteristics Of the Financial Data Series

    Directory of Open Access Journals (Sweden)

    Gheorghe Săvoiu

    2013-05-01

    Full Text Available This paper attempts to delineate from a theoretical of view the financial data series relative to other statistical data, starting from the financial econometrics’ models and from the resulting features of the specific descriptive statistics’ analysis of these characteristic series. From the analysis of these financial data during either very short and short or medium periods of time or from the information provided by the website of the Bucharest Stock Exchange (BVB, the trend of great values of kurtosis or eccentricity and skewness or asymmetry of series appears as a characteristic tendency. During a long period of time, between 1920 and 2008, this tendency seems to be more relevant, being confirmed by an excerpt from the author’s earlier paper written in 2009, concerning the statistical Dow Jones Industrial Average Index (DJIA Index. The skewness, kurtosis and normality of data distribution analysis, using Jarque Bera test, along with the identification of residual autocorrelation or serial correlation in the presence of significant residual values and heteroskedasticity are the major evaluated aspects. Finally, the author investigates the optimal way to ensure statistical comparability inflationary and deflationary method for financial series of data, and offers a solution to the selection of the appropriate indicator from the categories of the absolute values, absolute variation of the absolute values and the relative variation of the absolute values, expressed by percentages, with the finding of the latter alternative as the best alternative in the world of financial modelling of the economic and financial processes and phenomena.

  1. Evaluation of fly ash in water reduced paving mixtures.

    Science.gov (United States)

    1985-06-01

    Fly ash was used to replace 15% of the cement in C3WR and C6WR concrete : paving mixes containing ASTM C494 Type A water reducin9 admixtures. Two Class : C ashes and one Class F ash from Iowa approved sources were examined in each : mix. When Class C...

  2. 77 FR 55895 - Permanent Closure of Cincinnati Blue Ash Airport

    Science.gov (United States)

    2012-09-11

    ... Federal Aviation Administration Permanent Closure of Cincinnati Blue Ash Airport AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of permanent closure of Cincinnati Blue Ash Airport (ISZ). SUMMARY: The... Cincinnati advising that on August 29, 2012, it was permanently closing Cincinnati Blue Ash Airport (ISZ...

  3. Polycyclic aromatic hydrocarbons in municipal waste ashes from ...

    African Journals Online (AJOL)

    The levels of isolated polycyclic aromatic hydrocarbons (PAH) in ash residues of wastes from some major waste dumps in Lagos, Nigeria, were determined. The total amounts of the PAH in the ashes were in the range of 0.06 – 0.4 mg/g. The ash from the waste dump that contains the highest level also displayed greatest ...

  4. STABILIZATION OF EXPANSIVE SOIL USING BAGASSE ASH & LIME

    African Journals Online (AJOL)

    tekimerry

    Keywords: Expansive soil, bagasse ash, lime, plasticity, compaction and strength characteristics. INTRODUCTION. Expansive clays are known to exhibits dual .... Variations of plasticity index with the addition of 3% lime, 15% bagasse ash and 3% lime in combination with/plus 15% bagasse ash are presented in Fig. 1.

  5. Application of sugarcane bagasse ash as a partial cement ...

    African Journals Online (AJOL)

    This study examined the potential use of sugarcane bagasse ash as a partial cement replacement material. In this study, bagasse ash sample was collected from Wonji sugar factory and its chemical properties were investigated. The bagasse ash was then ground until the particles passing the 63μm sieve size reach about ...

  6. Effect of municipal solid waste ash on comprehensive strength ...

    African Journals Online (AJOL)

    The blocks were moulded in a CINVA-Ram machine by replacing 0%, 2%, 5% and 10% of municipal solid waste ash (MSW ash) as a stabilizing agent. The compressive strengths of individual blocks were obtained after curing for 7, 14 and 28 days. The 2%MSW ash replacement gave the highest compressive strength and ...

  7. Emerald ash borer biological control release and recovery guidelines

    Science.gov (United States)

    Juli S. Gould; Leah S. Bauer; Jonathan Lelito; Jian. Duan

    2012-01-01

    Emerald ash borer (EAB), a beetle from Asia that feeds on ash trees, was discovered as the cause of extensive ash mortality in southeast Michigan and adjacent areas of Canada in 2002. It is thought that this destructive pest was introduced in the early 1990's in infested solid wood packing material originating in Asia. Shortly after EAB was discovered in North...

  8. The chemical composition of tertiary Indian coal ash and its ...

    Indian Academy of Sciences (India)

    coal ash, and a relationship has been established to predict the melting behaviour of the ash (Vassilev et al. 1995; Vassileva and Vassilev 2002). The effects of major oxides, the ratio of silica-alumina. Keywords. Ash Fusion Temperature (AFT); Detrital-authigenic index (DAI); fouling; slagging; abrasion indices. J. Earth Syst.

  9. Evaluation of fly ash quality control tools : tech summary.

    Science.gov (United States)

    2010-06-01

    Many entities currently use fl y ash in portland cement concrete (PCC) pavements and structures. Although : the body of knowledge is great concerning the use of fl y ash, several projects per year are subject to poor : performance where fl y ash is n...

  10. Evaluation of Fly Ash Quality Control Tools : Technical Summary

    Science.gov (United States)

    2010-06-01

    Many entities currently use fl y ash in portland cement concrete (PCC) pavements and structures. Although : the body of knowledge is great concerning the use of fl y ash, several projects per year are subject to poor : performance where fl y ash is n...

  11. Emerald ash borer in Russia: 2009 situation update

    Science.gov (United States)

    Y. Baranchikov; Y. Gninenko; G. Yurchenko

    2011-01-01

    The emerald ash borer (EAB), Agrilus planipennis Fairmaire, is a beetle native to East Asia and the Russian Far East where it is considered a minor pest, attacking weakened or dying ash trees. In 2006, EAB was found to be responsible for enormous damage of ash species in Moscow, which causes serious concern for Europe. Recently we reviewed the EAB...

  12. Economic analysis of emerald ash borer (Coleoptera: Buprestidae) management options.

    Science.gov (United States)

    Vannatta, A R; Hauer, R H; Schuettpelz, N M

    2012-02-01

    Emerald ash borer, Agrilus planipennis (Fairmaire) (Coleoptera: Buprestidae), plays a significant role in the health and extent of management of native North American ash species in urban forests. An economic analysis of management options was performed to aid decision makers in preparing for likely future infestations. Separate ash tree population valuations were derived from the i-Tree Streets program and the Council of Tree and Landscape Appraisers (CTLA) methodology. A relative economic analysis was used to compare a control option (do-nothing approach, only removing ash trees as they die) to three distinct management options: 1) preemptive removal of all ash trees over a 5 yr period, 2) preemptive removal of all ash trees and replacement with comparable nonash trees, or 3) treating the entire population of ash trees with insecticides to minimize mortality. For each valuation and management option, an annual analysis was performed for both the remaining ash tree population and those lost to emerald ash borer. Retention of ash trees using insecticide treatments typically retained greater urban forest value, followed by doing nothing (control), which was better than preemptive removal and replacement. Preemptive removal without tree replacement, which was the least expensive management option, also provided the lowest net urban forest value over the 20-yr simulation. A "no emerald ash borer" scenario was modeled to further serve as a benchmark for each management option and provide a level of economic justification for regulatory programs aimed at slowing the movement of emerald ash borer.

  13. Evaluation of Pollutant Leaching Potential of Coal Ashes for Recycling

    Science.gov (United States)

    Park, D.; Woo, N. C.; Kim, H.; Yoon, H.; Chung, D.

    2011-12-01

    By 2009, coal ashes produced from coal-based power plants in Korea have been reused as cement supplement materials; however, the rest is mostly disposed in landfills inside the plant properties. Continuous production of coal ashes and limited landfill sites require more recycles of coal ashes as base materials, specifically in constructions of roads and of huge industrial complex. Previous researches showed that coal ashes could contain various metals such as arsenic(As), chromium(Cr), lead(Pb), nickel(Ni), selenium(Se), etc. In this study, we collected four types of bottom ashes and two of fly ashes from four coal-based power plants. These ash samples were tested with distilled water through the column leaching process in oxidized conditions. The column test results were compared with those of total digestion, sequential extraction processes and TCLP. Concentrations of metals in outflows from columns are generally greater in fly ashes than in bottom ashes, specifically for As, Se, B, Sr and SO4. Only one fly ash (J2-F) shows high concentrations of arsenic and selenium in leachate. Sequential extraction results indicate that these metals are in readily soluble forms, such as adsorbed, carbonated, and reducible forms. Results of TCLP analysis indicate no potential contaminants leached from the ashes. In conclusion, recycling of coal combustion ashes could be encouraged with proper tests such as sequential and leaching experiments.

  14. Mazama and Glacier Peak Volcanic Ash Layers: Relative Ages.

    Science.gov (United States)

    Fryxell, R

    1965-03-12

    Physiographic and stratigraphic evidence supports the regional correlation of two volcanic ash layers with extinct Mount Mazama at Crater Lake, Oregon, and Glacier Peak in the northern Cascade Range of Washington. A radiocarbon age of 12,000 +/- 310 years confirms geological evidence that ash derived from the Glacier Peak eruption is substantially older than ash from the Mazama eruption of 6600 years ago.

  15. Optimizing and Characterizing Geopolymers from Ternary Blend of Philippine Coal Fly Ash, Coal Bottom Ash and Rice Hull Ash

    Directory of Open Access Journals (Sweden)

    Martin Ernesto Kalaw

    2016-07-01

    Full Text Available Geopolymers are inorganic polymers formed from the alkaline activation of amorphous alumino-silicate materials resulting in a three-dimensional polymeric network. As a class of materials, it is seen to have the potential of replacing ordinary Portland cement (OPC, which for more than a hundred years has been the binder of choice for structural and building applications. Geopolymers have emerged as a sustainable option vis-à-vis OPC for three reasons: (1 their technical properties are comparable if not better; (2 they can be produced from industrial wastes; and (3 within reasonable constraints, their production requires less energy and emits significantly less CO2. In the Philippines, the use of coal ash, as the alumina- and silica- rich geopolymer precursor, is being considered as one of the options for sustainable management of coal ash generation from coal-fired power plants. However, most geopolymer mixes (and the prevalent blended OPC use only coal fly ash. The coal bottom ash, having very few applications, remains relegated to dumpsites. Rice hull ash, from biomass-fired plants, is another silica-rich geopolymer precursor material from another significantly produced waste in the country with only minimal utilization. In this study, geopolymer samples were formed from the mixture of coal ash, using both coal fly ash (CFA and coal bottom ash (CBA, and rice hull ash (RHA. The raw materials used for the geopolymerization process were characterized using X-ray fluorescence spectroscopy (XRF for elemental and X-ray diffraction (XRD for mineralogical composition. The raw materials’ thermal stability and loss on ignition (LOI were determined using thermogravimetric analysis (TGA and reactivity via dissolution tests and inductively-coupled plasma mass spectrometry (ICP analysis. The mechanical, thermal and microstructural properties of the geopolymers formed were analyzed using compression tests, Fourier transform infra-red spectroscopy (FTIR

  16. Optimizing and Characterizing Geopolymers from Ternary Blend of Philippine Coal Fly Ash, Coal Bottom Ash and Rice Hull Ash.

    Science.gov (United States)

    Kalaw, Martin Ernesto; Culaba, Alvin; Hinode, Hirofumi; Kurniawan, Winarto; Gallardo, Susan; Promentilla, Michael Angelo

    2016-07-15

    Geopolymers are inorganic polymers formed from the alkaline activation of amorphous alumino-silicate materials resulting in a three-dimensional polymeric network. As a class of materials, it is seen to have the potential of replacing ordinary Portland cement (OPC), which for more than a hundred years has been the binder of choice for structural and building applications. Geopolymers have emerged as a sustainable option vis-à-vis OPC for three reasons: (1) their technical properties are comparable if not better; (2) they can be produced from industrial wastes; and (3) within reasonable constraints, their production requires less energy and emits significantly less CO₂. In the Philippines, the use of coal ash, as the alumina- and silica- rich geopolymer precursor, is being considered as one of the options for sustainable management of coal ash generation from coal-fired power plants. However, most geopolymer mixes (and the prevalent blended OPC) use only coal fly ash. The coal bottom ash, having very few applications, remains relegated to dumpsites. Rice hull ash, from biomass-fired plants, is another silica-rich geopolymer precursor material from another significantly produced waste in the country with only minimal utilization. In this study, geopolymer samples were formed from the mixture of coal ash, using both coal fly ash (CFA) and coal bottom ash (CBA), and rice hull ash (RHA). The raw materials used for the geopolymerization process were characterized using X-ray fluorescence spectroscopy (XRF) for elemental and X-ray diffraction (XRD) for mineralogical composition. The raw materials' thermal stability and loss on ignition (LOI) were determined using thermogravimetric analysis (TGA) and reactivity via dissolution tests and inductively-coupled plasma mass spectrometry (ICP) analysis. The mechanical, thermal and microstructural properties of the geopolymers formed were analyzed using compression tests, Fourier transform infra-red spectroscopy (FTIR), scanning

  17. Optimizing and Characterizing Geopolymers from Ternary Blend of Philippine Coal Fly Ash, Coal Bottom Ash and Rice Hull Ash

    Science.gov (United States)

    Kalaw, Martin Ernesto; Culaba, Alvin; Hinode, Hirofumi; Kurniawan, Winarto; Gallardo, Susan; Promentilla, Michael Angelo

    2016-01-01

    Geopolymers are inorganic polymers formed from the alkaline activation of amorphous alumino-silicate materials resulting in a three-dimensional polymeric network. As a class of materials, it is seen to have the potential of replacing ordinary Portland cement (OPC), which for more than a hundred years has been the binder of choice for structural and building applications. Geopolymers have emerged as a sustainable option vis-à-vis OPC for three reasons: (1) their technical properties are comparable if not better; (2) they can be produced from industrial wastes; and (3) within reasonable constraints, their production requires less energy and emits significantly less CO2. In the Philippines, the use of coal ash, as the alumina- and silica- rich geopolymer precursor, is being considered as one of the options for sustainable management of coal ash generation from coal-fired power plants. However, most geopolymer mixes (and the prevalent blended OPC) use only coal fly ash. The coal bottom ash, having very few applications, remains relegated to dumpsites. Rice hull ash, from biomass-fired plants, is another silica-rich geopolymer precursor material from another significantly produced waste in the country with only minimal utilization. In this study, geopolymer samples were formed from the mixture of coal ash, using both coal fly ash (CFA) and coal bottom ash (CBA), and rice hull ash (RHA). The raw materials used for the geopolymerization process were characterized using X-ray fluorescence spectroscopy (XRF) for elemental and X-ray diffraction (XRD) for mineralogical composition. The raw materials’ thermal stability and loss on ignition (LOI) were determined using thermogravimetric analysis (TGA) and reactivity via dissolution tests and inductively-coupled plasma mass spectrometry (ICP) analysis. The mechanical, thermal and microstructural properties of the geopolymers formed were analyzed using compression tests, Fourier transform infra-red spectroscopy (FTIR), scanning

  18. Household financial behavior

    NARCIS (Netherlands)

    Brounen, Dirk; Koedijk, Kees; Pownall, Rachel

    2016-01-01

    Greater personal responsibility toward financial decision-making is being advocated on a global basis. Individuals and households are encouraged to take a more active approach to personal finance. In this paper, we examine behavioral factors, which lead households toward savings and financial

  19. Financial Rogue Waves

    International Nuclear Information System (INIS)

    Yan Zhenya

    2010-01-01

    We analytically give the financial rogue waves in the nonlinear option pricing model due to Ivancevic, which is nonlinear wave alternative of the Black-Scholes model. These rogue wave solutions may he used to describe the possible physical mechanisms for rogue wave phenomenon in financial markets and related fields.

  20. Financial Sector Assessment : Morocco

    OpenAIRE

    World Bank

    2003-01-01

    This Financial Sector Assessment (FSA) provides a summary of the policy priorities, and main findings intended to assist the Moroccan authorities in evaluating the country's financial system. It reviews the uneasy trade-off between concerns for stability, and development, suggesting Morocco's macroeconomic policies and practices as a whole tend to err more on the side of the concerns of pr...

  1. Financial Sector Assessment : Mongolia

    OpenAIRE

    World Bank

    2012-01-01

    Owing primarily to extensive investment in new mining projects, Mongolia's economy is on a path of very rapid long-term growth. While financial intermediation in Mongolia has been growing fast, access to finance remains a critical constraint for enterprises, and especially for Small and Medium Enterprises (SMEs). Improving access to financial services will require strengthening the legal a...

  2. Financial Services Marketing.

    Science.gov (United States)

    Olson, Lucretia Maria

    This manual contains student assignments in the financial services area of the marketing process. The individualized competency-based materials are intended to enhance and supplement instruction or to provide the basis for a course of instruction by the teacher-coordinator. Information on skills needed in jobs in financial marketing is first…

  3. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  4. Regulating Listed Companies: Between Company Law and Financial Market Law in Danish Law

    DEFF Research Database (Denmark)

    Clausen, Nis Jul

    2011-01-01

    The article discusses different elements and aspects of the regulation of listed companies in particular whether such regulation should be placed in company law or in financial marked law.......The article discusses different elements and aspects of the regulation of listed companies in particular whether such regulation should be placed in company law or in financial marked law....

  5. Thailand in the Face of the 1997 Asian Crisis and the Current Financial Crisis

    DEFF Research Database (Denmark)

    Schmidt, Johannes Dragsbæk

    2010-01-01

    Interview about various aspects related to the impact of the financial crises 1997 and present on the Thai labor market, economy etc .......Interview about various aspects related to the impact of the financial crises 1997 and present on the Thai labor market, economy etc ....

  6. Processing of Sugarcane Bagasse ash and Reactivity of Ash-blended Cement Mortar

    Science.gov (United States)

    Ajay, Goyal; Hattori, Kunio; Ogata, Hidehiko; Ashraf, Muhammad

    Sugarcane bagasse ash (SCBA), a sugar-mill waste, has the potential of a partial cement replacement material if processed and obtained under controlled conditions. This paper discusses the reactivity of SCBA obtained by control burning of sugarcane bagasse procured from Punjab province of India. X-ray diffraction (XRD) and scanning electron microscopy (SEM) techniques were employed to ascertain the amorphousness and morphology of the minerals ash particles. Destructive and non-destructive tests were conducted on SCBA-blended mortar specimens. Ash-blended cement paste specimens were analyzed by XRD, thermal analysis, and SEM methods to evaluate the hydration reaction of SCBA with cement. Results showed that the SCBA processed at 600°C for 5 hours was reactive as ash-blended mortar specimens with up to 15% substitution of cement gave better strength than control specimens.

  7. Mössbauer characterization of feed coal, ash and fly ash from a thermal power plant

    International Nuclear Information System (INIS)

    Reyes Caballero, F.; Martínez Ovalle, S. A.; Moreno Gutiérrez, M.

    2015-01-01

    The aim of this work was apply 57 Fe Transmission Mössbauer Spectroscopy at room temperature in order to study the occurrence of iron-containing mineral phases in: 1) feed coal; 2) coal ash, obtained in different stages of the ASTM D3174 standard method; and 3) fly ash, produced when coal is burned in the TERMOPAIPA IV thermal power plant localized in Boyacá, Colombia. According to obtained results, we can conclude the occurrence of pyrite and jarosite in the feed coal; Fe 2+ and Fe 3+ crystalline paramagnetic phases, superparamagnetic hematite and hematite in coal ash; Fe 2+ and Fe 3+ noncrystalline and crystalline phases, magnetite and hematite in fly ash. Precisely, for a basic understanding, this work discusses some the possible transformations that take place during coal combustion

  8. Slowing ash mortality: a potential strategy to slam emerald ash borer in outlier sites

    Science.gov (United States)

    Deborah G. McCullough; Nathan W. Siegert; John Bedford

    2009-01-01

    Several isolated outlier populations of emerald ash borer (Agrilus planipennis Fairmaire) were discovered in 2008 and additional outliers will likely be found as detection surveys and public outreach activities...

  9. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  10. Application of the System Approach to Financial Services Market Research

    Directory of Open Access Journals (Sweden)

    Dubyna Maksym V

    2016-08-01

    Full Text Available The article analyzes the nature of the financial services market by using the system approach methodology. In particular, the attention is focused on the already existing conceptual approaches to defining the nature of this market, their basic aspects are analyzed. The use of the system approach allowed to identify the essence of the financial services market as a single, complex system, which is proposed to be considered as an aggregate number of consumers and providers of financial services operating within a single economic space, their relationships emerging to meet different in their nature demands for financial services, with their interrelation being associated with movement of financial resources within this space and partially accompanied by processes of transformation of temporary free funds of economic entities into credit and investment resources. In the article the system components and the relationships between them are determined, the elements of the environment are identified and their relationship with the market for financial services described.

  11. Emerald ash borer genetics: an update

    Science.gov (United States)

    Alicia M. Bray; Leah S. Bauer; Robert A. Haack; Therese Poland; James J. Smith

    2008-01-01

    Emerald ash borer (EAB), Agrilus planipennis Fairmaire, samples were collected from introduced sites in Michigan, Ohio, Indiana, Pennsylvania, Illinois, and Ontario, Canada, as well as native sites in China, Japan, and South Korea with the help of a network of collaborators. The beetles were analyzed using DNA sequences from mitochondrial cytochrome...

  12. Zeolite from fly ash: synthesis and characterization

    Indian Academy of Sciences (India)

    Coal fly ash was used to synthesize X-type zeolite by alkali fusion followed by hydrothermal treatment. The synthesized zeolite was characterized using various techniques such as X-ray diffraction, scanning electron microscopy, Fourier transform infrared spectroscopy, BET method for surface area measurement etc.

  13. Heavy metals in MSW incineration fly ashes

    DEFF Research Database (Denmark)

    Ferreira, Celia; Ribeiro, Alexandra B.; Ottosen, Lisbeth M.

    2003-01-01

    is characterized regarding its physical-chemical properties: pH, solubility, chemical composition, and leaching, amongst others. Results indicate a high alkalinity and the presence of large amounts of calcium, chlorides, sulfates, carbonates, sodium and potassium. Metal concentrations in fly ash are: 6,2 g...

  14. CHES and ASHE build bridges in construction.

    Science.gov (United States)

    Burrill, Gordon D

    2007-08-01

    The Canadian Healthcare Engineering Society (CHES) and the American Society for Healthcare Engineering (ASHE) are partnering with a significant education initiative. They are providing construction and contract personnel with the insights necessary to recognise the inherent risks of progressing healthcare facility projects in patient-occupied buildings, writes Gordon D. Burrill, P. Eng.

  15. Phosphorus recovery from sewage sludge char ash

    NARCIS (Netherlands)

    Atienza-Martinez, M.; Gea, G.; Arauzo, J.; Kersten, Sascha R.A.; Kootstra, A.M.J.

    2014-01-01

    Phosphorus was recovered from the ash obtained after combustion at different temperatures (600 °C, 750 °C and 900 °C) and after gasification (at 820 °C using a mixture of air and steam as fluidising agent) of char from sewage sludge fast pyrolysis carried out at 530 °C. Depending on the leaching

  16. FLY ASH RECYCLE IN DRY SCRUBBING

    Science.gov (United States)

    The paper describes the effects of fly ash recycle in dry scrubbing. (Previous workers have shown that the recycle of product solids improves the utilization of slaked lime--Ca(OH)2--for sulfur dioxide (SO2) removal by spray dryers with bag filters.) In laboratory-scale experimen...

  17. Framework for Financial Ratio Analysis of Audited Federal Financial Reports

    National Research Council Canada - National Science Library

    Brady, Richard

    1999-01-01

    .... With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations...

  18. Procedure for ash-poor cokes

    Energy Technology Data Exchange (ETDEWEB)

    Geissler

    1945-04-01

    This article was composed of four sections which dealt with de-ashing processes or uses of ash-poor coke. The general procedure for de-ashing started with 1 mm coal grains mixed with dilute HCl and then decanted from a concentrator. The thick paste was crushed finely and pasted with tar from the Low Temperature Carbonization (LTC). The paste was kneaded, washed, and then formed. The resulting briquettes were dried, crushed, and reformed. The LTC then took place at 550/sup 0/C followed by coking at 900/sup 0/C. The oven dimensions were given as 3.25 m tall, 0.65 wide, and 4 m deep for the LTC sections, and 3.25 m x 0.60 m x 4 m for the coking section. These dimensions were designed for 100 kg coke per hour. Methods were discussed for decreasing costs of coke production by substitution of a cheaper binding tar than that of the LTC recycle. CS/sub 2/ production was proposed using coke processed by the above de-ashing procedure. This process which substituted coke for the usual charcoal was shown to work, but was very sensitive to ash and solids content in the coke. Coke substitution for reducing charcoal in the production of light metals was tested. It was found that the iron content of the coke product has to be less than 0.05%, so that the coal used must have only slight traces of iron. Experiments were carried out to use de-ashed cokes as fuel to power automibiles, where a major difficulty was found in the tendency of the coke briquettes to flake and crumble. Different methods and binders were tried for briquetting, thus eliminating many difficulties. For the production of electrode cokes, flotation, separation, and lye treatment preceeded the de-ashing procedure outlined above. It was concluded that the properties of the cokes were greatly influenced by the quality of the briquette binder. It was intended to research and classify the types of binders.

  19. The influence of sugarcane bagasse ash as fly ash on cement quality

    Science.gov (United States)

    Rauf, N.; Damayanti, M. C.; Pratama, S. W. I.

    2017-01-01

    Fly ash often is used as the third material for cement. The fly ash from sugarcane bagasse is usually considered as industrial waste material that can be added to the base material of cement (clinker, trash, gypsum and lime stone) for economic and environment reason. The amount of fly ash usually up to 30 % of cement material, but in this research the percentage of sugarcane bagasse ash (SBA) is added to cement material is up to 15% total weight. Then the x-rays fluorescence (XRF) was used to determine its chemical composition of raw material and cement samples. The physical properties of cement such as fineness, setting time, expansion, and compressive strength were measured using Automatic Blaine, Vicat, Autoclave, respectively. The result show that the percentage of sugarcane bagasse ash influences the quality of cement and concrete, and this is confirmed with Indonesia National Standard (SNI). It is showed that the sugarcane bagasse ash could be use as material to improve the quality of cement and will solve the environment waste material

  20. Glass-ceramic from mixtures of bottom ash and fly ash.

    Science.gov (United States)

    Vu, Dinh Hieu; Wang, Kuen-Sheng; Chen, Jung-Hsing; Nam, Bui Xuan; Bac, Bui Hoang

    2012-12-01

    Along with the gradually increasing yield of the residues, appropriate management and treatment of the residues have become an urgent environmental protection problem. This work investigated the preparation of a glass-ceramic from a mixture of bottom ash and fly ash by petrurgic method. The nucleation and crystallization kinetics of the new glass-ceramic can be obtained by melting the mixture of 80% bottom ash and 20% fly ash at 950 °C, which was then cooled in the furnace for 1h. Major minerals forming in the glass-ceramics mainly are gehlenite (Ca(2)Al(2)SiO(7)) & akermanite (Ca(2)MgSiO(7)) and wollastonite (CaSiO(3)). In addition, regarding chemical/mechanical properties, the chemical resistance showing durability, and the leaching concentration of heavy metals confirmed the possibility of engineering and construction applications of the most superior glass-ceramic product. Finally, petrurgic method of a mixture of bottom ash and fly ash at 950 °C represents a simple, inexpensive, and energy saving method compared with the conventional heat treatment. Copyright © 2012 Elsevier Ltd. All rights reserved.

  1. Bottom Ash Waste Used in Different Construction Materials

    Science.gov (United States)

    Volokitin, G. G.; Skripnikova, N. K.; Volokitin, O. G.; Lutsenko, A. V.; Shekhovtsov, V. V.; Litvinova, V. A.; Semenovykh, M. A.

    2017-04-01

    The paper presents the investigations of the composition and properties of the bottom ash waste generated by Seversk thermal power plant of the Tomsk region. The compositions suggested for construction materials (fired and hydrothermal) are based on the bottom ash waste. Mechanical-and-physical and physicochemical properties of the produced specimens are investigated in this paper. Phase compositions are determined for fired materials based on the bottom ash waste, and a possibility of producing ash-based mineral wool is defined herein. The produced ash-containing fiber possesses a higher chemical resistance and performance characteristics due to its higher acidity index.

  2. Plutonium dissolution from Rocky Flats Plant incinerator ash

    International Nuclear Information System (INIS)

    Delegard, C.H.

    1985-06-01

    Rockwell Hanford Operations (Rockwell) soon will commence recovery of plutonium from Rocky Flats Plant incinerator ash. In preparation for this processing, Rockwell undertook literature and laboratory studies to identify, select and optimize plutonium dissolution methods for treating the ash. Ash reburning, followed by dissolution in nitric acid containing calcium fluoride, was selected as the processing method for the ash. Recommended values of process parameters were identified. Using the selected process, 99.5% plutonium recovery was achieved, leaving about 12.7 wt % heel residue for an equal weight composite of the three ashes tested. 15 refs., 26 figs

  3. Disclosure of Non-Financial Information: Relevant to Financial Analysts?

    OpenAIRE

    ORENS, Raf; LYBAERT, Nadine

    2013-01-01

    The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms' financial performance and value. This literature review aims to report extant literature findings on the use of corporate non-financial information by sell-side financial analysts, the information intermediaries between corporate management and investors. Prior studies highlight that financial ana...

  4. Financial globalisation uncertainty/instability is good for financial development

    OpenAIRE

    Asongu, Simplice A.; Koomson, Isaac; Tchamyou, Vanessa S.

    2015-01-01

    Purpose – This study assesses the effect of time-dynamic financial globalisation uncertainty on financial development in 53 African countries for the period 2000-2011. Design/methodology/approach – Financial globalisation uncertainty is estimated as time-dynamic to capture business cycle disturbances while all dimensions identified by the Financial Development and Structure Database of the World Bank are employed, namely: financial depth (money supply and liquid liabilities), financial sy...

  5. Intelligent monitoring system of unburned carbon of fly ash for coal fired power plant boiler

    Directory of Open Access Journals (Sweden)

    Gurusingam Pogganeswaran

    2017-01-01

    Full Text Available Coal fired power plant becoming preferable power plant type to support electricity demand mainly in Asia due to stable coal price and low maintenance. However, most coal fired plant operator struggle with condition where coal undergo incomplete combustion and produced unburned carbon where can be found in ashes especially in fly ash. Higher percentage of unburned carbon in fly ash reflects the lower efficiency of furnace and contributes to financial loses for plant operators. This problem also leads to technical issues such as slagging and clinkering and further reduces the efficiency of furnace. The plant operator determines the amount of unburned carbon by using conventional method and this proves be a challenge to identify and rectify the problem on day basis due time constraint to obtain results of unburned carbon. Thus in this paper, best Artificial Neural Network model was derived to develop intelligent monitoring system to predict unburned carbon level on more daily basis. By this model, the power producer can predict the unburned carbon level by using data in power plant to predict the unburned carbon level in short period of time.

  6. Financial signal processing and machine learning

    CERN Document Server

    Kulkarni,Sanjeev R; Dmitry M. Malioutov

    2016-01-01

    The modern financial industry has been required to deal with large and diverse portfolios in a variety of asset classes often with limited market data available. Financial Signal Processing and Machine Learning unifies a number of recent advances made in signal processing and machine learning for the design and management of investment portfolios and financial engineering. This book bridges the gap between these disciplines, offering the latest information on key topics including characterizing statistical dependence and correlation in high dimensions, constructing effective and robust risk measures, and their use in portfolio optimization and rebalancing. The book focuses on signal processing approaches to model return, momentum, and mean reversion, addressing theoretical and implementation aspects. It highlights the connections between portfolio theory, sparse learning and compressed sensing, sparse eigen-portfolios, robust optimization, non-Gaussian data-driven risk measures, graphical models, causal analy...

  7. Inbound Open Innovation in Financial Services

    Directory of Open Access Journals (Sweden)

    Andrey Martovoy

    2015-04-01

    Full Text Available In the existing literature on innovation, financial services firms are attributed with a dependence on external knowledge inputs. Meanwhile, relative importance of sources of knowledge for innovation, modes of knowledge inflow, cooperation partners, advantages and disadvantages of cooperation for innovation remain underexplored. This study has unveiled that the most important internal sources of knowledge for innovation in financial services are frontline employees, new service development teams, bank executives, and backstage staff. Highly valuable modes of knowledge inflow for innovation are human resource development, purchase of equipment, and informal personal interactions. Financial services firms benefit from cooperation for innovation with external partners in the following aspects: increase in customer satisfaction, developed new skills of employees, new technologies, access to knowledge and expertise, decreased costs, and finding a new approach to solve a problem. Costs associated with external cooperation for innovation remain the most influential disadvantage of this mode of inbound open innovation.

  8. SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Szora Tamas Atila

    2012-12-01

    Full Text Available The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.

  9. Statistics of financial markets an introduction

    CERN Document Server

    Franke, Jürgen; Hafner, Christian Matthias

    2015-01-01

    Now in its fourth edition, this book offers a detailed yet concise introduction to the growing field of statistical applications in finance. The reader will learn the basic methods of evaluating option contracts, analyzing financial time series, selecting portfolios and managing risks based on realistic assumptions about market behavior. The focus is both on the fundamentals of mathematical finance and financial time series analysis, and on applications to given problems concerning financial markets, thus making the book the ideal basis for lectures, seminars and crash courses on the topic. For this new edition the book has been updated and extensively revised and now includes several new aspects, e.g. new chapters on long memory models, copulae and CDO valuation. Practical exercises with solutions have also been added. Both R and Matlab Code, together with the data, can be downloaded from the book’s product page and www.quantlet.de

  10. Explosibility boundaries for fly ash/pulverized fuel mixtures.

    Science.gov (United States)

    Dastidar, A G; Amyotte, P R

    2002-05-27

    Incomplete combustion and subsequent fuel contamination of a waste stream can pose a serious explosion hazard. An example of this type of incident is the contamination of fly ash with unburned pulverized coal. The coal, if present in sufficient quantities in the mixture, can act as a fuel source for a potential explosion. Experiments were conducted in a 20l Siwek explosibility test chamber to determine the minimum fuel contamination of fly ash required to form an explosible mixture. A sample of fly ash from Ontario Power Generation (OPG) (Ont., Canada) was artificially contaminated with Pittsburgh pulverized coal dust (the surrogate used to represent unburned fuel dust). Additionally, the influence of fly ash particle size on the amount of fuel contaminant required to form an explosible mixture was examined. Fine and coarse size fractions of fly ash were obtained by screening the original sample of OPG fly ash. The results show that at least 21% Pittsburgh pulverized coal (or 10% volatile matter) was required to form an explosible mixture of the original fly ash sample and coal dust. The results also illustrate that fly ash particle size is important when examining the explosibility of the mixture. The fine size fraction of fly ash required a minimum of 25% coal dust (12% volatile matter) in the mixture for explosibility, whereas the coarse fly ash required only 10% coal dust (7% volatile matter). Thus, the larger the particle size of the inert fly ash component in the mixture, the greater the hazard.

  11. Possibilities of municipal solid waste incinerator fly ash utilisation.

    Science.gov (United States)

    Hartmann, Silvie; Koval, Lukáš; Škrobánková, Hana; Matýsek, Dalibor; Winter, Franz; Purgar, Amon

    2015-08-01

    Properties of the waste treatment residual fly ash generated from municipal solid waste incinerator fly ash were investigated in this study. Six different mortar blends with the addition of the municipal solid waste incinerator fly ash were evaluated. The Portland cement replacement levels of the municipal solid waste incinerator fly ash used were 25%, 30% and 50%. Both, raw and washed municipal solid waste incinerator fly ash samples were examined. According to the mineralogical composition measurements, a 22.6% increase in the pozzolanic/hydraulic properties was observed for the washed municipal solid waste incinerator fly ash sample. The maximum replacement level of 25% for the washed municipal solid waste incinerator fly ash in mortar blends was established in order to preserve the compressive strength properties. Moreover, the leaching characteristics of the crushed mortar blend was analysed in order to examine the immobilisation of its hazardous contents. © The Author(s) 2015.

  12. Ash transformation during co-firing coal and straw

    DEFF Research Database (Denmark)

    Zheng, Yuanjing; Jensen, Peter Arendt; Jensen, Anker Degn

    2007-01-01

    Co-firing straw with coal in pulverized fuel boilers can cause problems related to fly ash utilization, deposit formation, corrosion and SCR catalyst deactivation due to the high contents of Cl and K in the ash. To investigate the interaction between coal and straw ash and the effect of coal...... quality on fly ash and deposit properties, straw was co-fired with three kinds of coal in an entrained flow reactor. The compositions of the produced ashes were compared to the available literature data to find suitable scaling parameters that can be used to predict the composition of ash from straw...... and coal co-firing. Reasonable agreement in fly ash compositions regarding total K and fraction of water soluble K was obtained between co-firing in an entrained flow reactor and full-scale plants. Capture of potassium and subsequent release of HCl can be achieved by sulphation with SO2 and more...

  13. The instruments of financial planning

    OpenAIRE

    Durnov, V.

    2011-01-01

    The paper analyzes financial planning efficiency for enterprise management improvement. The author describes the system of financial tools and considers in detail financial planning methods, their strengths and weaknesses

  14. THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    Olga Gandziuk

    2016-11-01

    information in the financial statements is investigated. It is proved that the main requirements that apply to the financial statements, is it to be useful to users. It was established that the qualitative characteristics of financial reporting are not the same; they are subject to adjustments, primarily related to changes in the country’s economic realities. All possible adjustments should be carried out in accordance with the principles of data display system and based on scientifically developed approaches that will ultimately guarantee the interests of users of financial statements. We consider the actions and procedures of the World Bank, which are focused on improving the institutional framework for corporate financial reporting. Practical implications. The results of the study can be used in the formation of accounting enterprise policies of Ukraine, as well as the formation of special financial statements to meet the information needs of key users. Value/originality. Get further development the theoretical and methodological aspects of the formation of the qualitative characteristics of financial statements of enterprises of Ukraine in the context of the interests of the key user groups.

  15. Interlaboratory comparison of mutagenesis testing of coal fly ash derived from differenct coal conversion technologies

    Energy Technology Data Exchange (ETDEWEB)

    Chrisp, C.; Hobbs, C.; Clark, R.; Kubitschek, H. E.

    1979-01-01

    This experiment showed that mutagenicity of fly ash derived from different coal conversion technologies, as determined by the Ames plate incorporation test, was similar in all three laboratories. The differences in mutagenic activity of each fly ash between laboratories with different solvent extraction methods were no greater than one order of magnitude. In addition, there were much smaller, but still significant differences in mutagenic activity between laboratories when the same solvent extract of a particular fly ash was tested in each laboratory. There were also significant differences in mutagenicity of the positive control mutagen (maximum of fivefold) between laboratories. Because of this difference in Ames test sensitivity between laboratories, the influence of the solvent extraction methods on differences in mutagenicity was not clear. However, the data suggested that either there were significant differences in the degree of sensitivity of Ames tests for different complex mixtures within each laboratory, or else there were differences in mutagen extraction efficiency between different solvent extraction methods. Both Ames test sensitivity and solvent extraction may be important. Further work would be necessary to separate the contribution of these two factors. An important aspect of further work would be to separate the contribution of the innate sensitivity of substrains of Ames tester strains in each laboratory from the possible effects of differences in Ames testing methodology. This could be done by testing the same extracts of fly ash and positive control mutagens with substrains of tester strains exchanged between laboratories. This work also implies that caution should be exercised in assuming that the same solvent would have the same efficiency for extraction of mutagens from different fly ashes even within the same laboratory.

  16. Framing financial culture

    DEFF Research Database (Denmark)

    Just, Sine Nørholm; Mouton, Nicolaas T.O.

    2014-01-01

    between competing frames leads to the conclusion that this political “blame game” is related to struggles over how to define the scandal, how to conceptualize its causes, and policy recommendations. Banks may have lost the battle of “Liborgate,” but the war over the meaning of financial culture is far...... from over. Originality/value – The paper is theoretically and methodologically original in its combination of the theories of framing and stasis, and it provides analytical insights into how sense is made of financial culture in the wake of the financial crisis....

  17. Supervision of financial markets

    Directory of Open Access Journals (Sweden)

    Mihai Ilie

    2016-09-01

    Full Text Available Based on the fundamental role of the market in contemporary economic development, in this study we aim to analyse how the financial markets in Romania are regulated, monitored and, especially supervised, compared to developed or developing European countries, close or far away from the national borders. The study highlights the main trends in the existing financial supervision systems abroad after the 2000s and ends with proposals based on the authors' opinion regarding the best option for the Romanian supervisory model of financial markets.

  18. Childhood roots of financial literacy

    OpenAIRE

    Grohmann, Antonia; Kouwenberg, Roy; Menkhoff, Lukas

    2015-01-01

    Financial literacy predicts informed financial decisions, but what explains financial literacy? We use the concept of financial socialization and aim to represent three major agents of financial socialization: family, school and work. Thus we compile twelve relevant childhood characteristics in a new survey study and examine their relation to financial literacy, while controlling for established socio-demographic characteristics. We find in a mediation analysis that both family and school pos...

  19. The Geography of Financial Literacy

    OpenAIRE

    Christopher B. Bumcrot; Judy Lin; Annamaria Lusardi

    2011-01-01

    This paper explores how well equipped today’s households are to make complex financial decisions in the face of often high-cost and high-risk financial instruments. Specifically we focus on financial literacy. Most importantly, we describe the geography of financial literacy, i.e., how financial literacy is distributed across the fifty US states. We describe the correlation of financial literacy and some important aggregate variables, such as state-level poverty rates. Finally, we examine the...

  20. Fibrous Fillers to Manufacture Ultra High Ash/Performance Paper

    Energy Technology Data Exchange (ETDEWEB)

    Dr. VIjay K. Mathur

    2009-04-30

    The paper industry is one of the largest users of energy and emitters of CO2 in the US manufacturing industry. In addition to that, it is facing tremendous financial pressure due to lower cost imports. The fine paper industry has shrunk from 15 million tons per year production to 10 million tons per year in the last 5 years. This has resulted in mill closures and job loses. The AF&PA and the DOE formed a program called Agenda 2020 to help in funding to develop breakthrough technologies to provide help in meeting these challenges. The objectives of this project were to optimize and scale-up Fibrous Fillers technology, ready for commercial deployment and to develop ultra high ash/high performance paper using Fibrous Fillers. The goal was to reduce energy consumption, carbon footprint, and cost of manufacturing paper and related industries. GRI International (GRI) has been able to demonstrate the techno - economic feasibility and economic advantages of using its various products in both handsheets as well as in commercial paper mills. GRI has also been able to develop sophisticated models that demonstrate the effect of combinations of GRI's fillers at multiple filler levels. GRI has also been able to develop, optimize, and successfully scale-up new products for use in commercial paper mills.

  1. Financial instruments supporting for energy and sustainability

    International Nuclear Information System (INIS)

    Maino, R.

    1999-01-01

    The article discusses the close connection between the production and consumption of energy and environmental sustainability. Saving and rational use of energy on the one side, and reduction of environmental impacts of the energy production on the other, are by now constantly recurring among the strategic objectives of modern energy policies. In this scenario the financial aspect is crucial; it may remove obstacles to competition, giving innovative companies greater opportunities [it

  2. Sustainability assessment and prioritisation of bottom ash management in Macao.

    Science.gov (United States)

    Sou, W I; Chu, Andrea; Chiueh, P T

    2016-12-01

    In Macao, about 7200 t yr -1 of bottom ash (BA) is generated and conventionally landfilled with construction waste. Because the properties of BA are similar to those of natural aggregates, it is suitable to be recycled as construction material. However, pre-treatment processes for BA reuse may require more resource input and may generate additional environmental impacts. Life cycle assessment, multi-media transport model analysis, cost-benefit analysis and the analytical hierarchy process were conducted to evaluate the impacts of current and potential BA management scenarios regarding environmental, economic, social and regulatory aspects. The five analysed scenarios are as follows: (0) BA buried with construction and demolition waste (current system); (1) pre-treated BA used to replace 25% of the natural aggregate in asphalt concrete; (2) pre-treated BA used to replace 25% of the natural aggregate in cement concrete; (3) pre-treated BA used to replace 25% of cement in cement concrete; and (4) pre-treated BA sent to China, blended with municipal solid waste for landfill. The results reveal the following ranking of the scenarios: 3 > 2 > 0 > 1 > 4. Scenario 3 shows the best conditions for BA recycling, because the quantity of cement concrete output is the highest and this brings the greatest economic benefits. Our use of integrated analysis provides multi-aspect investigations for BA management systems, particularly in accounting for site-specific characteristics. This approach is suitable for application in other non-western regions. © The Author(s) 2016.

  3. Requirements and Implementation Feasibility for a CubeSat Thermal Infrared Imaging System to Monitor the Structure of Volcanic Ash Clouds

    Science.gov (United States)

    Thorsen, D.; Carroll, R.; Webley, P.; Hawkins, J.

    2014-12-01

    The 2010 eruption of the Eyjafjallajökull volcano in Iceland caused the cancellation of approximately 108,000 flights over an 8-day period, disrupted air traffic worldwide, and cost the airline industry more than $400 million per day. The inconvenience and economic impact of this and similar events, such as Puyehue-Cordon-Caulle in 2011, have heightened the interest in developing improved satellite remote sensing techniques for monitoring volcanic plumes and drifting clouds. For aviation safety, the operational/research community has started to move towards classifying the concentrations within volcanic plumes and clouds. Additionally, volcanic ash transport and dispersion (VATD) models are often used for forecasting ash cloud locations and they require knowledge of the structure of the erupting column to improve their ash simulations and also downwind 3-D maps of the ash cloud to calibrate/validate their modeling output. Existing remote sensing satellites utilize a brightness temperature method with thermal infrared (TIR) measurements from 10 - 12 μm to determine mass loading of volcanic ash along a single line of sight, but they have infrequent revisit times and they cannot resolve the three-dimensional structure of the ash clouds. A cluster of CubeSats dedicated to the monitoring of volcanic ash and plumes could provide both more frequent updates and the multi-aspect images needed to resolve the density structure of volcanic ash clouds and plumes. In this presentation, we discuss the feasibility and requirements for a CubeSat TIR imaging system and the associated on-board image processing that would be required to monitor the structure of volcanic ash clouds from Low Earth Orbit.

  4. Effect of addition of bottom ash on the rheological properties of fly ash slurry at varying temperature

    Science.gov (United States)

    Kumar, K.; Kumar, S.; Gupta, M.; Garg, H. C.

    2016-09-01

    Presently, fly ash is transporting through slurry pipeline in the thermal power plant. Aim of the present investigation is to examine the rheological behaviour of finer particle (fly ash) slurry suspension with and without addition of coarser particles (bottom ash). Mixture of fly and bottom ash is taken with proportion of 9:1, 8:2 and 7:3 (by weight). The temperature of slurry suspension is varying from 25 to 40°C at solid concentration 30 % (by weight). Rheological tests are conducted with the variation of shear rate from 100 to 300 sec-1 for all slurry samples. Addition of coarse particles of bottom ash in finer particles of fly ash slurry, leads to improve the rheological characteristics of slurry suspension. The addition of bottom ash can result substantial saving in energy consumption with reduction in relative viscosity.

  5. Financial Performance Analysis Of Financial Service Cooperative

    Directory of Open Access Journals (Sweden)

    Eyo Asro Sasmita

    2015-08-01

    Full Text Available This research is aimed to test and identify empirical evidence regarding the effect of capital structure and loan to financial performance of cooperative where the relationship between loan and financial performance is moderated by non-performing loan. The population of this research is 257 Financial Service Cooperative hereinafter referred to as KJK as the abbreviation for Koperasi Jasa Keuangan of Urban Village Community Economic Empowerment hereinafter referred to as PEMK as the abbreviation for Pemberdayaan Ekonomi Masyarakat Kelurahan in Jakarta 2011 to 2013. Sample is determined by using purposive sampling method. The data is secondary data which is obtained from the Revolving Fund Management Unit hereinafter referred to as UPDB as the abbreviation for Unit Pengelola Dana Bergulir Jakarta. Hypothesis is tested by using multiple linear regression analysis with SPSS 20.00. The number of sample used in this research is 120. Research findings explain that 1 Capital Structure hereinafter referred to as SM as the abbreviation for Struktur Modal has positive and significant impact on financial performance hereinafter referred to as KIN as the abbreviation for Kinerja Keuangan because the probability value of 0000 is smaller than amp945 0.05. Calculation shows that if the capital structure rises 1 assuming that the loan and non-performing loan variables remain the same then the financial performance will increase 0.017. 2 Loans hereinafter referred to as PIN as the abbreviation for Pinjaman given has positive and significant impact on KIN because the probability value of 0001 is smaller than amp945 0.05. If the loan rises 1 assuming that the capital structure and non-performing loan variables remain the same then the KIN will increase 0.013. 3 Non-performing loan has negative and significant effect on KIN because the probability value of 0000 is smaller than amp945 0.05. PBR varible increase 1 assuming that the loan and capital structure variables

  6. Financial Services Industry

    National Research Council Canada - National Science Library

    Arezo, Gullab; Billingslea, Willie D; Brooks, James V; Brown, Jeffery D; Cotton, Cheryl; Determan, Deborah A; Dzurenko, Monte S; Egentowich, John; Greenwald, Michael N; Keegan, Matthew

    2006-01-01

    .... The financial services industry impacts the daily lives of all Americans. They rely on it to save for their retirement and their children's education, pay their bills, insure against risks, and buy their homes and automobiles...

  7. Iceland's Financial Crisis

    National Research Council Canada - National Science Library

    Jackson, James K

    2008-01-01

    .... The collapse of the banks also raises questions for U.S. leaders and others about supervising banks that operate across national borders, especially as it becomes increasingly difficult to distinguish the limits of domestic financial markets...

  8. Morocco - Financial Services

    Data.gov (United States)

    Millennium Challenge Corporation — The final evaluation of the Financial Services Project (FSP), undertaken by North South Consultants Exchange (NSCE), was undertaken from 17 April to end of September...

  9. Financial Assistance Information

    Science.gov (United States)

    Skip to main content Financial Assistance Information Enter Search Term(s): Español Research Funding An Overview Bioinformatics Current Grants Education and Training Funding Extramural Research News Features Funding ...

  10. 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

  11. 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

  12. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

    These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.

  13. FINANCIAL CRISES AND TURKEY

    Directory of Open Access Journals (Sweden)

    MERT URAL

    2013-06-01

    Full Text Available Since the last three decades, in developed and developing counties the liberalization and openness efforts have been witnessed. However, financial liberalization attempts (both internal and external without having macroeconomic stability lead to financial crises in many developing countries. Macroeconomic instabilities create fragile financial markets paving the way for future economic crises. The Turkish Economy, completed the liberalization process with foreign trade liberalization in 1980 and by removing controls on capital accounts in 1989. However, since 1990’s economy got into ‘growth-instability-crisis’ vicious circle, because of the fluctuations in the financial structure. By employing a factor analysis (principal components analysis, this work, aims to obtain the factors that effect crises in Turkey.

  14. CEA financial report 2007

    International Nuclear Information System (INIS)

    2007-01-01

    This document provides financial data on the CEA for the year 2007. The management report (budget, resources, expenditures) and the accounting are detailed. The main management events of the year 2007 are presented. (A.L.B.)

  15. Improved financial disclosure system

    Energy Technology Data Exchange (ETDEWEB)

    Staats, E.B.

    1977-01-26

    Executive Order 11222 prescribes standards of ethical conduct for Government officials and directs the Civil Service Commission to establish guidelines for agency financial disclosure systems. The financial disclosure system of the U.S. ERDA is discussed in this report. It is felt that the system is effective for detecting and resolving questionable financial interest held by employees. In many cases, however, employees were not advised in writing of potential conflicts and necessary remedial action. Also reviewing officials did not always report to the ethics counselor the results of efforts to resolve potential conflict problems. In addition, although agency regulations require employees to disqualify themselves from working on matters in which they have financial interests, not all reviewing officials have taken action to ensure that such disqualifications occurred. In view of the agency's recent actions to strengthen the system, no official recommendations are made. (RWR)

  16. Nuclear financial risk

    International Nuclear Information System (INIS)

    Heising, C.D.; George, V.P.

    1986-01-01

    This study examines the economy-wide financial risk associated with reactor accidents as a result of various regulatory response options that might be imposed after a serious accident, including partial or complete nuclear moratoria. The authors find that such risks may be two to three times greater than the plant-specific financial risk estimates that have previously been calculated by others (ie 500 million (1985) dollars per reactor year versus 5 to 50 million dollars). (author)

  17. Financial Loss and Suicide

    OpenAIRE

    Saxby, Pridmore; Anil, Reddy

    2012-01-01

    The current Western psychiatric wisdom states that suicide is always or almost always associated with mental disorder. Careful Asian studies are casting doubt on this conclusion. Using information from the public record (newspapers, coroner’s reports, and various web-based sources), we sought evidence that, in the absence of mental disorder, suicide may be associated with major financial loss. Reports of 15 individuals who completed suicide following major financial loss were identified, thus...

  18. Financial Reporting Through IFRS

    OpenAIRE

    Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

    2013-01-01

    Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.

  19. Financial Resources of NGOs

    Directory of Open Access Journals (Sweden)

    Nicoleta Ciucescu

    2012-12-01

    Full Text Available Due to the low funding levels registered in recent years in the NGO sector in Romania, many NGOs have faced a number of difficulties, some of them have ceased to carry on business. Financial position of the governmental sector is poor, especially for large organizations that are strictly dependent on foreign funds. For the good functioning of NGOs activity, it is requiring a constant concern for finacial fundraising. The article aims to present the diversity of financial resources of NGOs.

  20. Rapport financier trimestriel

    International Development Research Centre (IDRC) Digital Library (Canada)

    Sophie Comeau

    30 juin 2011 ... de précisions sur l'incidence de la transition aux IFRS de même que le rapprochement des données financières ..... En préparant ces états financiers, le Centre a appliqué l'IAS 34, Information financière intermédiaire, et ...... 40 RAPPORT FINANCIER TRIMESTRIEL DU CRDI – JUIN 2011. Note A. En vertu ...

  1. First half financial report

    International Nuclear Information System (INIS)

    2003-01-01

    Delivering products and services to nuclear power plants operators, AREVA operates in every sector of the civilian nuclear power and fuel cycle industry. This first half financial report provides information on highlights concerning the nuclear power and the connectors, income statement, performance by division (front end division, reactors and services division, back end division and connectors division), cash flow, balance sheet, post-closing events and consolidated financial statements. (A.L.B.)

  2. Le directeur financier

    OpenAIRE

    Mattiacci , Noëllie

    2015-01-01

    Following multiple economic crises, the Chief Financial Officer has become a major player within the company. Its missions have unquestionably evolved. Initially, he performed accounting missions ensuring effective financial management. Today, it occupies the strategic functions necessary to the development of the company. This diversity of skills allows him to have a global and cross-enterprise vision. Despite its leading role, no study was conducted concerning the determination of the legal...

  3. Chaotic Financial Tornadoes

    Science.gov (United States)

    Jakimowicz, Aleksander

    In contemporary economies classic business cycles are increasingly changing their form undergoing a transformation into phenomena that have been nicknamed financial tornados. A generalization of the Lotka-Volterra model can be used to describe these fast-changing processes. Economically speaking, the most useful are such dynamical systems in which wormholes appear. This article features application of a model with one population of prey and two populations of predators in order to explain the global financial crisis and the consequent phenomena.

  4. Financial System Stability

    OpenAIRE

    Freund, Christian

    2017-01-01

    Three essays on financial system stability. The first paper explores the stability of core-periphery interbank networks in a static simulation framework. The results are then compared to a meanfield approximation. While this proves accurate in early rounds of default, precision of this approximation suffers as the simulation evolves. The second essay contributes to the empirical literature on real-world economic and financial networks. We explore the topology of the Spanish bank-firm credi...

  5. Financial System Architecture

    OpenAIRE

    Boot, Arnoud W A; Thakor, Anjan

    1995-01-01

    The main purpose of this paper is to take a step towards building a theory of financial system architecture. We begin with basic assumptions about the types of primitive agents and the nature of informational asymmetries in the economy, and then provide a theory that explains which agents coalesce to form banks and which agents trade in the capital market. Our theory incorporates a model of financial market equilibrium with sufficient richness to enable market prices to convey decision-releva...

  6. The financialization of food?

    OpenAIRE

    Bruno, Valentina G.; Buyuksahin, Bahattin; Robe, Michel A.

    2013-01-01

    Commodity-equity and cross-commodity return co-movements rose dramatically after the 2008 financial crisis. This development took place following what has been dubbed the 'financialization' of commodity markets. We first document changes since 2000 in the intensity of speculative activity in grain and livestock futures. We then use a structural VAR model to establish the role of speculative activity in explaining the strength of co-movements between grain, livestock and equity returns. We fin...

  7. DOE financial assurance presentation

    International Nuclear Information System (INIS)

    Huck, R.

    1990-01-01

    The presentation topic is California's approach to license application review in meeting financial assurances for the proposed Ward Valley site. The purpose of the presentation is to provide information on specific financial assurance provisions contained in 10 CFR Part 61 and how California intends to satisfy those requirements. Also, as rate setter, California intends to demonstrate how it will assure allowable costs to the rate base though a financial prudency review. The key provisions of financial assurance are: 10 CFR Section 61.61 - This provision requires an applicant to demonstrate its ability to finance licensed activities; 10 CFR Section 61.62 - This provision requires an applicant to provide assurance that sufficient funds will be available for site closure and stabilization; and 10 CFR Section 61.63 - This provision requires an applicant to provide 'a copy of a binding arrangement, such as a lease, between the applicant and the disposal site owner, so that sufficient funds will be available to cover the costs of the institutional control period.' To assist California in its determination of financial assurance compliance to be demonstrated by the applicant for Part 61 requirements, is NUREG guidance document 1199 'Standard Format and Content of a License Application for a Low-Level Radioactive Waste (LLRW) Disposal Facility.' The detailed financial assurance provisions of NUREG 1199 are then embodied in NUREG 1200, 'Standard Review Plant for the Review of a License Application for a LLRW Disposal Facility.'

  8. Vector financial rogue waves

    International Nuclear Information System (INIS)

    Yan, Zhenya

    2011-01-01

    The coupled nonlinear volatility and option pricing model presented recently by Ivancevic is investigated, which generates a leverage effect, i.e., stock volatility is (negatively) correlated to stock returns, and can be regarded as a coupled nonlinear wave alternative of the Black–Scholes option pricing model. In this Letter, we analytically propose vector financial rogue waves of the coupled nonlinear volatility and option pricing model without an embedded w-learning. Moreover, we exhibit their dynamical behaviors for chosen different parameters. The vector financial rogue wave (rogon) solutions may be used to describe the possible physical mechanisms for the rogue wave phenomena and to further excite the possibility of relative researches and potential applications of vector rogue waves in the financial markets and other related fields. -- Highlights: ► We investigate the coupled nonlinear volatility and option pricing model. ► We analytically present vector financial rogue waves. ► The vector financial rogue waves may be used to describe the extreme events in financial markets. ► This results may excite the relative researches and potential applications of vector rogue waves.

  9. Financial Literacy as the Foundation for Individual Financial Behavior

    Science.gov (United States)

    Dwiastanti, Anis

    2015-01-01

    Research that is dealing with financial literacy turns to be such an important thing to be conducted. It is due to the fact that financial literacy level of Indonesian society is still very low. A good financial literacy is necessary for every individual to manage his/her finances to achieve prosperity. To have a good level of financial literacy,…

  10. Financial Reform and Financial Development in Nigeria: A ...

    African Journals Online (AJOL)

    User

    2011-05-20

    May 20, 2011 ... Both argue that liberalization of the financial sector- removing interest rate and credit allocation controls will ease the repression of the financial system, which would improve the rate of economic growth through increased efficiency in financial intermediation subject to better financial discipline. The two.

  11. Financial Coaching's Potential for Enhancing Family Financial Security

    Science.gov (United States)

    Collins, J. Michael; Olive, Peggy; O'Rourke, Collin M.

    2013-01-01

    Financial coaching is an emerging complement to financial education and counseling. As defined in this article, financial coaching is a process whereby participants set goals, commit to taking certain actions by specific dates, and are then held accountable by the coach. In this way, financial coaching is designed to help participants bridge the…

  12. Assessing fly ash treatment: Remediation and stabilization of heavy metals

    DEFF Research Database (Denmark)

    Lima, A.T.; Ottosen, Lisbeth M.; Ribeiro, Alexandra B.

    2012-01-01

    Fly ashes from Municipal Solid Waste (MSW), straw (ST) and co-combustion of wood (CW) are here analyzed with the intent of reusing them. Two techniques are assessed, a remediation technique and a solidification/stabilization one. The removal of heavy metals from fly ashes through the electrodialy......Fly ashes from Municipal Solid Waste (MSW), straw (ST) and co-combustion of wood (CW) are here analyzed with the intent of reusing them. Two techniques are assessed, a remediation technique and a solidification/stabilization one. The removal of heavy metals from fly ashes through...... the electrodialytic process (EDR) has been tried out before. The goal of removing heavy metals has always been the reuse of fly ash, for instance in agricultural fields (BEK). The best removal rates are here summarized and some new results have been added. MSW fly ashes are still too hazardous after treatment to even...... consider application to the soil. ST ash is the only residue that gets concentrations low enough to be reused, but its fertilizing value might be questioned. An alternative reuse for the three ashes is here preliminary tested, the combination of fly ash with mortar. Fly ashes have been substituted...

  13. Fundamental study of low-NOx combustion fly ash utilization

    International Nuclear Information System (INIS)

    Suuberg, Eric M.; Hurt, Robert H.

    1998-01-01

    This study is principally concerned with characterizing the organic part of coal combustion fly ashes. High carbon fly ashes are becoming more common as by-products of low-NOx combustion technology, and there is need to learn more about this fraction of the fly ash. The project team consists of two universities, Brown and Princeton, and an electrical utility, New England Power. A sample suite of over fifty fly ashes has been gathered from utilities across the United States, and includes ashes from a coals ranging in rank from bituminous to lignite. The characterizations of these ashes include standard tests (LOI, Foam Index), as well as more detailed characterizations of their surface areas, porosity, extractability and adsorption behavior. The ultimate goal is, by better characterizing the material, to enable broadening the range of applications for coal fly ash re-use beyond the current main market as a pozzolanic agent for concretes. The potential for high carbon-content fly ashes to substitute for activated carbons is receiving particular attention. The work performed to date has already revealed how very different the surfaces of different ashes produced by the same utility can be, with respect to polarity of the residual carbon. This can help explain the large variations in acceptability of these ashes as concrete additives

  14. Coal ash usage in environmental restoration at the Hanford site

    Energy Technology Data Exchange (ETDEWEB)

    Scanlon, P.L.; Sonnichsen, J.C.; Phillips, S.J.

    1994-08-01

    The ash stockpiled next to the 284E steam plant is mixed fly ash, bottom ash, and slag. The ash consists of (1) baghouse residue and (2) a mixture of bottom ash and slag which is washed out of the bottom of the boilers daily. In 1991, a Toxicity Characteristic Leaching Procedure (TCLP) was performed on several samples of this ash (Hazen Research 1991). This procedure is designed to determine the mobility of organic and inorganic anatytes present in liquid, solid, or multiphasic wastes (EPA 1994). The ash tested came from surge bins, conveyor samples, and bottom ash and fly ash from the boilers at 284E. Antimony, cadmium, germanium, molybdenum, silver, thallium, tungsten, and vanadium were tested for, but on all samples were below detection Limits for the testing method. Analytes present in relatively high concentrations (but less than one part per thousand) included barium, boron, chromium, fluorine, and zinc. The size of ash particles passing through a Taylor sieve series was very evenly distributed from 1 to 200m.

  15. Treatment of fly ash from power plants using thermal plasma

    Directory of Open Access Journals (Sweden)

    Sulaiman Al-Mayman

    2017-05-01

    Full Text Available Fly ash from power plants is very toxic because it contains heavy metals. In this study fly ash was treated with a thermal plasma. Before their treatment, the fly ash was analyzed by many technics such as X-ray fluorescence, CHN elemental analysis, inductively coupled plasma atomic emission spectroscopy and scanning electron microscopy. With these technics, the composition, the chemical and physical proprieties of fly ash are determined. The results obtained by these analysis show that fly ash is mainly composed of carbon, and it contains also sulfur and metals such as V, Ca, Mg, Na, Fe, Ni, and Rh. The scanning electron microscopy analysis shows that fly ash particles are porous and have very irregular shapes with particle sizes of 20–50 μm. The treatment of fly ash was carried out in a plasma reactor and in two steps. In the first step, fly ash was treated in a pyrolysis/combustion plasma system to reduce the fraction of carbon. In the second step, the product obtained by the combustion of fly ash was vitrified in a plasma furnace. The leaching results show that the fly ash was detoxified by plasma vitrification and the produced slag is amorphous and glassy.

  16. Ash and burn control through fishbones

    Energy Technology Data Exchange (ETDEWEB)

    Varadarajan, V.; Miley, G.H.

    1989-01-01

    The thermal alphas will accumulate in the center of the ignited thermonuclear plasma in the long pulse experiments. This accumulation increases the Z{sub eff} leading to increased synchrotron losses and decreases the effective fuel density which reduces the power output. Also the ignited plasma is burn-unstable and its temperature is expected to increase above the design point until a stable equilibrium is reached at a higher temperature. This higher operating temperature is not expected to be beneficial. Thus we are faced with the dual problem of ash accumulation and thermonuclear burn instability in the steadily burning tokamak plasma. So some means of controlling them is desirable. Several control schemes for both problems have been proposed. But it is felt that we need alternatives with more desirable characteristics. In this paper, we explore the use of fishbones' as possible scheme that will achieve the dual purpose of ash and burn control. 3 refs.

  17. Production of ceramics from coal fly ash

    Directory of Open Access Journals (Sweden)

    Angjusheva Biljana

    2012-01-01

    Full Text Available Dense ceramics are produced from fly ash from REK Bitola, Republic of Macedonia. Four types of fly ash from electro filters and one from the collected zone with particles < 0.063 mm were the subject of this research. Consolidation was achieved by pressing (P= 133 MPa and sintering (950, 1000, 1050 and 11000C and heating rates of 3 and 100/min. Densification was realized by liquid phase sintering and solid state reaction where diopside [Ca(Mg,Al(Si,Al2O6] was formed. Ceramics with optimal properties (porosity 2.96±0.5%, bending strength - 47.01±2 MPa, compressive strength - 170 ±5 MPa was produced at 1100ºC using the heating rate of 10ºC/min.

  18. Fly ash as a liming material for cotton.

    Science.gov (United States)

    Stevens, Gene; Dunn, David

    2004-01-01

    A field experiment was conducted to determine the effect of fly ash from a coal combustion electric power facility on soil acidity in a cotton (Gossypium hirsutum L.) field. Fresh fly ash was applied to a Bosket fine sandy loam (fine-loamy, mixed, thermic Mollic Hapludalf) soil with an initial soil pH(salt) of 4.8. The fly ash was equivalent to 42 g kg(-1) calcium carbonate with 97% passing through a 60 mesh (U.S. standard) sieve. Fly ash was applied one day before cotton planting in 1999 at 0, 3.4, 6.7, and 10.1 Mg ha(-1). No fly ash was applied in 2000. Within 60 d of fly ash application in 1999, all rates of fly ash significantly increased soil pH above 6.0. Manganese levels in cotton petioles were reduced significantly by 6.7 and 10.1 Mg ha(-1) of fly ash. Soil boron (B) and sodium (Na) concentrations were significantly increased with fly ash. In 1999, B in cotton leaves ranged from 72 to 84 mg kg(-1) in plots with fly ash applications. However, no visual symptoms of B toxicity in plants were observed. In 1999, cotton lint yield decreased on average 12 kg ha(-1) for each Mg of fly ash applied. In 2000, cotton yields were significantly greater for the residual 3.4 and 6.7 Mg fly ash ha(-1) plots than the untreated check. Due to the adverse yield effects measured in the first year following application, fly ash would not be a suitable soil amendment for cotton on this soil at this time.

  19. Paving Geopolimer Berbahan Dasar Bottom Ash dan Sugar Cane Bagasse Ash (SCBA

    Directory of Open Access Journals (Sweden)

    Achmad Freddya Eka Prasandha

    2015-12-01

    Full Text Available Abstrak— Penelitian ini berfokus pada pemanfaatan bottom ash sebagai bahan dasar pembuatan paving geopolimer. Diketahui bahwa bottom ash merupakan limbah hasil pembakaran batu bara yang jarang dimanfaatkan dibandingkan dengan fly ash. Selain itu digunakan SCBA (Sugar Cane Bagasse Ash sebagai sumber silika aktif untuk menambah kandungan silika pada bottom ash. Agregat atau filler pada paving geopolimer menggunakan abu batu, sedangkan untuk binder (pengikat menggunakan larutan alkali aktifator. Hasil pengujian menunjukkan bahwa semakin banyak penambahan berat SCBA pada paving geopolimer justru menurunkan kualitas dari paving tersebut. Dari pengujian kuat tekan paving diperoleh hasil kuat tekan maksimal pada umur 28 hari dengan penambahan berat SCBA 0%, yaitu sebesar 11.60 MPa. Nilai keausan paling besar terjadi pada paving dengan penambahan berat SCBA 35%, yaitu yaitu sebesar 3.12 mm/menit, sedangkan keausan paling kecil terjadi pada paving dengan penambahan berat SCBA 30% yaitu sebesar 0.72 mm/menit, terjadi ketimpangan nilai keausan paving dikarenakan benda uji terendam banjir sehingga menyebabkan perbedaan kualitas antar paving dalam pengujian keausan, sedangkan resapan air paving paling kecil terjadi pada paving dengan penambahan berat SCBA 0% yaitu sebesar 10.58%. Sehingga diperoleh kesimpulan akhir bahwa paving geopolimer tidak memenuhi persyaratan standar paving berdasarkan SNI 03-0691-1996 namun memenuhi syarat untuk dijadikan bata sebagai pasangan dinding kelas I berdasarkan SNI 03-0349-1989.

  20. FINANCIAL BALANCE AND LOANS OF THE SHAREHOLDERS TO THE COMPANY

    Directory of Open Access Journals (Sweden)

    Rus Luminita

    2012-07-01

    Full Text Available The present analyses, based on a case study show the influence on the financial balance of the loans from shareholders , taking into account the accounting treatment of loans. We do not know that the Romanian economic literature to be treated that aspect. That is why we consider the study as being useful to managers, members, shareholders, and all business partners to form the economic decisions. The purpose of this financial analysis is to examine critically the accounting and financial information ofered by the companies to assess their performance and their financial position (Laurence Le Gallo. The financial position of firms is assessed based on the financial structure and financial balance. In a same time the financial balance is approached from a static perspective based on the: net situation, working capital, necessary of working capital, net treasury. The present analyses deals with financial balance in a static manner based on these four indicators listed. The sources of data for the analysis of financial balance are offered mainly in the financial statement. This document has been used data from a company that is engaged in the carriage of goods. Analysis was made over a period of five years. The present analysis showed that financial balance is influenced by the way that the shareholders loans to the company are treated by including them in long-term debt or short-term. Reprocessing of loans and their inclusion in long-term debt, changes the perspective on financial balance showing that on the long-term company has a stable balance. These aspects require preparation of loan agreements with associates as loans work in reality. The contracts must to highlight the progress of the loan on the long term and not to be extended or remodeled the short-term contracts. Of course, there are always solutions to improve the financial balance and in this way the financial position and the performance of the company. However, the proposed solutions

  1. Financial Analysis of the Financial Institutions Sector in Kosovo

    Directory of Open Access Journals (Sweden)

    Vlora Prenaj

    2015-12-01

    Full Text Available Paper work “Financial analysis of the financial institutions sector in Kosovo” treats financial sector in Kosovo. Paper work contains the current position of the economy, economic prospects and macroeconomic projections for the financial sector in Kosovo, future potential and possibilities of financial sector in Kosovo. The main goal of this research is financial analysis of Kosovo financial institutions sector - overview of key indicators. This research evaluates the performances of commercial bank’s profitability, which have operated in the market during the period 2006-2012. This research is conducted through financial analysis coefficients: Return on Equity, Return on assets and Cost to Income. Test t-Student is used to analyze the profitability for the period 2006/2007 before the financial crisis and the period 2011/2012 after financial crisis.

  2. Mineralogy of Indian coal fly ash

    International Nuclear Information System (INIS)

    Tripathy, S.; Sahu, K.C.; Powell, M.A.; Hart, B.R.

    1991-01-01

    Samples of ash obtained from a number of Indian thermal plants, from various points of collection have been chemically analysed and their stoichiometric mineral compositions have been calculated. Mineralogical constituents have also been determined by X-ray analysis as well as observed under optical microscope. The results have been compared. Formation of various mineral phases have been discussed and their environmental implication in solid waste disposal has been pointed out. (author). 22 refs

  3. Ash plume top height estimation using AATSR

    Directory of Open Access Journals (Sweden)

    T. H. Virtanen

    2014-08-01

    Full Text Available An algorithm is presented for the estimation of volcanic ash plume top height using the stereo view of the Advanced Along Track Scanning Radiometer (AATSR aboard Envisat. The algorithm is based on matching top of the atmosphere (TOA reflectances and brightness temperatures of the nadir and 55° forward views, and using the resulting parallax to obtain the height estimate. Various retrieval parameters are discussed in detail, several quality parameters are introduced, and post-processing methods for screening out unreliable data have been developed. The method is compared to other satellite observations and in situ data. The proposed algorithm is designed to be fully automatic and can be implemented in operational retrieval algorithms. Combined with automated ash detection using the brightness temperature difference between the 11 and 12 μm channels, the algorithm allows efficient simultaneous retrieval of the horizontal and vertical dispersion of volcanic ash. A case study on the eruption of the Icelandic volcano Eyjafjallajökull in 2010 is presented.

  4. ANALYSIS OF THE INFLUENCE OF A COMPANY’S INDEBTEDNESS ON THE FINANCIAL RISK

    Directory of Open Access Journals (Sweden)

    LĂPĂDUȘI MIHAELA LOREDANA

    2015-06-01

    Full Text Available Awareness of indebtedness and financial risk represents a great importance not only for the management of the company but also for creditors, investors, institutional investors, rating agencies, etc. An indebtedness analysis implies its effect on financial risk through financial lever coefficient or the financial lever. A financial lever is a notion originating in physics and it is the force that is applied in order to give a boost of a process or a phenomenon. However, in economics that notion was adapted and can be regarded as the strenght of different financial categories, financial instruments used in order to give a boost in a certain sense to various economic processes or activities in order to achieve the established objectives. More specifically we can say that the financial lever or the financial leverage expresses the impact of the financial structure over the company’s profitability. The research aims at analysing indebtedness and its influence over the financial risk and all the aspects underlined in the present article will prove the assumption that a company's performance and its capacity to produce profit depends mainly on the management and the use of financial resources. The purpose of present article is to highlight the impact of indebtedness over financial risk through the financial lever. The main objectives of the article set out to achieve this purpose are: the theoretical approach of a company's overall indebtedness, the analysis of the financial levers, and the analysis of the positive and negative leverage effects.

  5. Framework for financial ratio analysis of audited federal financial reports

    OpenAIRE

    Brady, Richard T.

    1999-01-01

    Federal agencies have traditionally prepared financial reports to monitor and report the obligation and expenditure of federal funding. With the passage of the Chief Financial Officers Act of 1990, Congress called for the production of financial statements that fully disclose a federal entity's financial position and results of operations. The disclosure of this type of information, it was believed, would enable decision-makers to understand the financial implications of budgetary, policy and...

  6. Financial Inclusion and Digital Financial Services: Empirical evidence from Ghana

    OpenAIRE

    Agyekum, Francis; Locke, Stuart; Hewa-Wellalage, Nirosha

    2016-01-01

    The paper examines the relationship between increasing accessibility to digital financial services (DFS) and financial inclusion in lower income countries (LICs). Banks and non-bank organisations use DFS and the analysis indicates non-bank-based DFS emerges as the most efficient means of delivering cost effective financial services to the previously unbanked. Mobile cellular penetration and internet usage are mutually inclusive means through which digital financial services foster financial ...

  7. PUBLIC FINANCIAL AIDS - STATE FINANCIAL SUPPORT POLICY

    Directory of Open Access Journals (Sweden)

    POPEANGĂ VASILE

    2012-12-01

    Full Text Available State aid represents selective measures of public financial support granted for activities or areas to achieve general objectives, such as environmental protection, development of SMEs, development of disadvantaged areas, rescue and restructuring strategic businesses, etc. But, even if the public authorities support economic development, the state aids can distort normal competitive environment. It is therefore necessary to develop and implement precisely rules on how the public authorities can intervene on market by providing state aids. State aid may be compatible if it pursues clearly defined objectives of common interest with the general beneficial effects on economic development, and does not affect the trade between European Union Member States.

  8. Financial integration and financial development in transition economies: What happens during financial crises?

    Directory of Open Access Journals (Sweden)

    Igor Masten

    2011-12-01

    Full Text Available

    This paper provides an empirical analysis of the role of financial development and financial integration in the growth dynamics of transition countries. We focus on the role of financial integration in determining the impact of financial development on growth, distinguishing “normal times” from periods of financial crises. In addition to confirming the significant positive effect on growth exerted by financial development and financial integration, our estimates show that a higher degree of financial openness tends to reduce the contractionary effect of financial crises, by cushioning the effect on the domestic supply of credit. Consequently, the high reliance on international capital flows by transition countries does not necessarily increase their financial fragility. This implies that financial protectionism is a self-defeating policy, at least for transition countries.

  9. Occupational exposure and DNA strand breakage of workers in bottom ash recovery and fly ash treatment plants.

    Science.gov (United States)

    Chen, Hsiu-Ling; Chen, I-Ju; Chia, Tai-Pao

    2010-02-15

    Various environmental hazards and metals are liberated either into bottom ash or carried away with gases and subsequently trapped in fly ash. Many studies have reported an increase of DNA damage is related to hazardous exposure of municipal waste incinerators. By detecting DNA damage, we compared the DNA migration imposed in workers potentially exposed to hazardous substances, including PCDD/Fs, metals, and silica particles, at a bottom ash recovery plant and fly ash treatment plants in Taiwan. Higher tail moment (TMOM) was found in workers at fly ash treatment plants (7.55) than in the workers in bottom ash plants (2.64), as well as those in blue collar was higher than in white collar workers (5.72 vs. 3.95). Meanwhile, the significantly higher DNA damage was also shown in workers with high integrated exposure score than those with low. The air samplings for particle mass, Cr, and Al concentrations also showed the higher levels in fly ash treatment plants than in the workers in bottom ash plants. Meanwhile, the air samplings inside the two plants suggested that the particle size might be important to affect the workers inhaling the metal into the human body and finally caused to their DNA damage. The data concluded that an elevated DNA damage may be expected in workers at fly ash treatment plants than those at bottom ash plants; however, the occupational hazards in both types of plants, especially at different particle size interval, need more thorough assessment in future studies.

  10. Comparison of the models of financial distress prediction

    Directory of Open Access Journals (Sweden)

    Jiří Omelka

    2013-01-01

    Full Text Available Prediction of the financial distress is generally supposed as approximation if a business entity is closed on bankruptcy or at least on serious financial problems. Financial distress is defined as such a situation when a company is not able to satisfy its liabilities in any forms, or when its liabilities are higher than its assets. Classification of financial situation of business entities represents a multidisciplinary scientific issue that uses not only the economic theoretical bases but interacts to the statistical, respectively to econometric approaches as well.The first models of financial distress prediction have originated in the sixties of the 20th century. One of the most known is the Altman’s model followed by a range of others which are constructed on more or less conformable bases. In many existing models it is possible to find common elements which could be marked as elementary indicators of potential financial distress of a company. The objective of this article is, based on the comparison of existing models of prediction of financial distress, to define the set of basic indicators of company’s financial distress at conjoined identification of their critical aspects. The sample defined this way will be a background for future research focused on determination of one-dimensional model of financial distress prediction which would subsequently become a basis for construction of multi-dimensional prediction model.

  11. Three-year progression of emerald ash borer-induced decline and mortality in southeastern Michigan

    Science.gov (United States)

    Kamal J.K. Gandhi; Annemarie Smith; Robert P. Long; Robin A.J. Taylor; Daniel A. Herms

    2008-01-01

    We monitored the progression of ash (Fraxinus spp.) decline and mortality due to emerald ash borer (EAB), Agrilus planipennis, in 38 forest stands in the upper Huron River watershed region of southeastern Michigan from 2004-2007. Black ash (F. nigra), green ash (F. pennsylvanica), and white ash...

  12. Ecological and Topographic Features of Volcanic Ash-Influenced Forest Soils

    Science.gov (United States)

    Mark Kimsey; Brian Gardner; Alan Busacca

    2007-01-01

    Volcanic ash distribution and thickness were determined for a forested region of north-central Idaho. Mean ash thickness and multiple linear regression analyses were used to model the effect of environmental variables on ash thickness. Slope and slope curvature relationships with volcanic ash thickness varied on a local spatial scale across the study area. Ash...

  13. Genetic transformation of Fraxinus spp. for resistance to the emerald ash borer

    Science.gov (United States)

    Paula M. Pijut; Rochelle R. Beasley; Kaitlin J. Palla

    2010-01-01

    The emerald ash borer (EAB; Agrilus planipennis Fairmaire) (Coleoptera; Buprestidae) is a wood-boring beetle that poses substantial risk to the ash resource in North America. Ash species native to the United States and known to be susceptible to EAB are Fraxinus pennsylvanica (green ash), F. americana (white ash...

  14. Crowdsourcing genomic analyses of ash and ash dieback – power to the people

    Directory of Open Access Journals (Sweden)

    MacLean Dan

    2013-02-01

    Full Text Available Abstract Ash dieback is a devastating fungal disease of ash trees that has swept across Europe and recently reached the UK. This emergent pathogen has received little study in the past and its effect threatens to overwhelm the ash population. In response to this we have produced some initial genomics datasets and taken the unusual step of releasing them to the scientific community for analysis without first performing our own. In this manner we hope to ‘crowdsource’ analyses and bring the expertise of the community to bear on this problem as quickly as possible. Our data has been released through our website at oadb.tsl.ac.uk and a public GitHub repository.

  15. SOCIAL ASPECTS OF COMPETITIVENESS

    Directory of Open Access Journals (Sweden)

    Klimova A. V.

    2014-06-01

    Full Text Available One of the most important conditions of the existence of every organization, every enterprise is to insure the long-term sustainable development, one of the conditions of which is the increase of an organizational competitiveness. In modern economic conditions, social aspects of competitiveness are now in the foreground of interest, because just the strategy of social responsibility (SSR of modern enterprises can assure some commercial benefits, in responding, at the same time, to the social demands and in creating its well-being. Such an approach is in the basis of the notion of competitiveness. Along with «rigid parameters», such as price characteristics, the capability to deal with competitors, effective financial and production policies, «flexible factors» of competitiveness are of a big importance: a personnel potential, individual and collective competencies, organizational and managerial capabilities. As a result, we have formulated a research hypothesis: the organizational competitiveness is defined by individual and collective competencies of an organization, is based on socially responsible actions, confirms the demand for the object and insures its sustainable long-term development. Any organization should base all its actions aimed to increase its competitiveness on its intellectual potential, or on the management of individual and collective competencies that assure the sustainable development and the goal achievement. For every organizational strategic action, an effective combination of these competencies exists. So, we suggest a new definition of competitiveness: it is a social and economic category of understanding of the social responsibility, having as a central element individual and collective competencies, based on socially responsible actions of an enterprise, insuring its long-term sustainable development.

  16. Chemical and Physical Characterization of Fly Ash as Geopolymer Material

    Directory of Open Access Journals (Sweden)

    Risdanareni Puput

    2017-01-01

    Full Text Available Research on finding suitable cement substitute material becomes massive due to environmental effect. Geopolymer as inorganic material is potential to be the smart solution to overcome global warming issue. Fly ash is a waste material rich in silica and alumina becomes popular raw material to produce geopolymer. The best properties ofgeopolymer paste come from the high quality of fly ash. Therefore, it is important to investigate various types of fly ash and geopolymer properties. Their chemical and physical properties characterized by XRF, pH value, XRD and SEM. The results showed that type of fly ash depended on amount of Si-based of Ca-based compound which consisted of spherical morphology. Geopolymer paste produced from the ash with different compound has bulky and irregular shape morphology. The pH value of each ash has also a correlation with the setting time of fresh paste.

  17. Vitrification of bottom ash from a municipal solid waste incinerator.

    Science.gov (United States)

    Xiao, Y; Oorsprong, M; Yang, Y; Voncken, J H L

    2008-01-01

    During incineration of municipal solid waste (MSW), various environmentally harmful elements and heavy metals are liberated either into bottom ash, or carried away with the off-gases and subsequently trapped in fly-ash. If these minor but harmful elements are not properly isolated and immobilized, it can lead to secondary environmental pollution to the air, soil and water. The stricter environmental regulations to be implemented in the near future in The Netherlands require a higher immobilization efficiency of the bottom ash treatment. In the present study, MSW incinerator bottom ash was vitrified at higher temperatures and the slag formed and metal recovered were examined. The behaviour of soluble elements that remain in the slag is evaluated by standard leaching test. The results obtained can provide a valuable route to treat the ashes from incinerators, and to make recycling and more efficient utilization of the bottom ash possible.

  18. Moessbauer Studies of Thermal Power Plant Coal and Fly Ash

    International Nuclear Information System (INIS)

    Taneja, S. P.

    2004-01-01

    Iron-57 Moessbauer spectroscopic studies were carried out at room temperature on samples of coal, slag (bottom ash) and mechanical ash collected from Bhatinda (India) thermal power plant. Hyperfine parameters such as isomer shift, quadrupole splitting and total internal magnetic field of 57 Fe nuclei were used to characterize various iron-bearing minerals. The observed parameters indicate the presence of pyrite, siderite and ankerite in coal sample while magnetic fractions of mechanical ash and slag samples show the formation of hematite and Al-substituted magnesio-ferrite. The non-magnetic fraction of slag ash shows the dominance of Fe 2+ phases while that of mechanical ash demonstrates the formation of both Fe 2+ and Fe 3+ phases. These findings are compared with Moessbauer and magnetic susceptibility studies on fly ash samples of Panipat (India) thermal power plant reported earlier.

  19. Strontium isotopic characterization of soils and coal ashes

    International Nuclear Information System (INIS)

    Mattigod, S.V.; Rai, D.; Fruchcter, J.S.

    1990-01-01

    The 87 Sr/ 86 Sr isotopic ratios and Rb and Sr concentrations were measured for a number of soils and samples of coal-derived fly and bottom ashes. Fly and bottom ashes from a given coal rank are similar in their concentrations of Rb and Sr and their 87 Sr/ 86 Sr ratios. Values of 87 Sr/ 86 Sr isotopic ratios of ashes decrease in the order bituminous > subbituminous > lignitic, reflecting the decreasing rank of parent coals. The 87 Sr/ 86 Sr isotopic ratios of soils vary widely, differing significantly only from the ratios observed for lignitic ashes. The results indicate that the 87 Sr/ 86 Sr values may be used as a tracer for detecting dispersion of lignitic ashes on soils. In these coal ashes, the 87 Sr/ 86 Sr ratios of the biogeologically available fraction of Sr are linearly correlated with the logarithm of the Sr concentrations, the logarithm of the Rb/Sr ratios, and the Rb concentrations. (author)

  20. Application of Fly Ash from Solid Fuel Combustion in Concrete

    DEFF Research Database (Denmark)

    Pedersen, Kim Hougaard

    2008-01-01

    Application of Fly Ash from Solid Fuel Combustion in Concrete Kim H. Pedersen Abstract Industrial utilization of fly ash from pulverized coal combustion plays an important role in environmentally clean and cost effective power generation. Today, the primary market for fly ash utilization...... is as pozzolanic additive in the production of concrete. However, the residual carbon in fly ash can adsorb the air entraining admixtures (AEAs) added to enhance air entrainment in concrete in order to increase its workability and resistance toward freezing and thawing conditions. The problem has increased...... with implementation of low-NOx combustion technologies. The present thesis concerns three areas of importance within this field: 1) testing of fly ash adsorption behavior; 2) the influence of fuel type and combustion conditions on the ash adsorption behaviour including full-scale experiments at the power plant...