WorldWideScience

Sample records for membrane contactor accounting

  1. Mathematical modeling of liquid/liquid hollow fiber membrane contactor accounting for interfacial transport phenomena: Extraction of lanthanides as a surrogate for actinides

    International Nuclear Information System (INIS)

    Rogers, J.D.

    1994-01-01

    This report is divided into two parts. The second part is divided into the following sections: experimental protocol; modeling the hollow fiber extractor using film theory; Graetz model of the hollow fiber membrane process; fundamental diffusive-kinetic model; and diffusive liquid membrane device-a rigorous model. The first part is divided into: membrane and membrane process-a concept; metal extraction; kinetics of metal extraction; modeling the membrane contactor; and interfacial phenomenon-boundary conditions-applied to membrane transport

  2. Membrane contactors for CO2 capture processes - critical review

    Science.gov (United States)

    Nogalska, Adrianna; Trojanowska, Anna; Garcia-Valls, Ricard

    2017-07-01

    The use of membrane contactor in industrial processes is wide, and lately it started to be used in CO2 capture process mainly for gas purification or to reduce the emission. Use of the membrane contactor provides high contact surface area so the size of the absorber unit significantly decreases, which is an important factor for commercialization. The research has been caried out regarding the use of novel materials for the membrane production and absorbent solution improvements. The present review reveals the progress in membrane contactor systems for CO2 capture processes concerning solution for ceramic membrane wetting, comparison study of different polymers used for fabrication and methods of enzyme immobilization for biocomposite membrane. Also information about variety of absorbent solutions is described.

  3. Carbon Dioxide Absorption in a Membrane Contactor with Color Change

    Science.gov (United States)

    Pantaleao, Ines; Portugal, Ana F.; Mendes, Adelio; Gabriel, Joaquim

    2010-01-01

    A pedagogical experiment is described to examine the physical absorption of gases, in this case carbon dioxide, in a hollow fiber membrane contactor (HFMC) where the absorption concentration profile can be followed by a color change. The HFMC is used to teach important concepts and can be used in interesting applications for students, such as…

  4. Composite hollow fiber gas-liquid membrane contactors for olefin/paraffin separation

    NARCIS (Netherlands)

    Nijmeijer, Dorothea C.; Visser, Tymen; Assen, R.; Wessling, Matthias

    2004-01-01

    Gas¿liquid membrane contactors frequently suffer from undesired wetting of the microporous membrane by the absorption liquid. Stabilization layers at the liquid-side of the microporous membrane potentially prevent this wetting. We apply such stabilized membranes in a membrane contactor using AgNO3

  5. Characterization of fouling of membrane contactors

    DEFF Research Database (Denmark)

    Ciurkot, Kaludia; Zarebska, Agata; Christensen, Knud Villy

    2013-01-01

    of ammonia and membrane fouling tendency. The surface morphology of both clean and fouled membranes by model manure solution and undigested pig manure has been studied by: Optical and Atomic Force Microscopy and contact angle measurements. Based on the experimental results, it is concluded that real manure...... achieved higher ammonia removal than the synthetic model manure solution. This might be due to the larger particle size of the milled straw in the model solution compared to the size of suspended solids present in real manure. From the fouling autopsy, it was found that PTFE membranes are more prone...... to fouling than PP membranes. In both membranes the hydrophobicity decreased after running the process for 30 h, especially when undigested pig manure was used....

  6. Experimental performance of indirect air–liquid membrane contactors for liquid desiccant cooling systems

    International Nuclear Information System (INIS)

    Das, Rajat Subhra; Jain, Sanjeev

    2013-01-01

    Owing to the stringent indoor air quality (IAQ) requirements and high cost of desiccants, one of the major concerns in liquid desiccant technology has been the carryover, which can be eliminated through indirect contact between desiccant and air. Membrane contactors using microporous semipermeable hydrophobic membranes have a great potential in this regard. This communication investigates the performance of semipermeable membrane based indirect contactors as dehumidifiers in liquid desiccant cooling applications. Experiments on different types of membrane contactors are carried out using lithium chloride (LiCl) solution as desiccant. The membrane contactors consist of alternate channels of air and liquid desiccant flowing in cross-flow direction. Hydrophobic membranes form a liquid tight, vapor permeable porous barrier between hygroscopic solution and moist air, thus eliminating carryover of desiccant droplets. In order to provide maximum contact area for air–desiccant interaction, a wicking material is sandwiched between two membranes in the liquid channel. It is observed that vapor flux upto 1300 g/m 2 h can be achieved in a membrane contactor with polypropylene (PP) membranes, although the dehumidification effectiveness remains low. The effect of key parameters on the transmembrane vapor transport is presented in the paper. - Highlights: • Indirect membrane contactors developed to avoid carryover in liquid desiccant system. • Dehumidification effectiveness and vapor flux reported under varying conditions. • Vapor flux upto 1295 g/m 2 h in polypropylene contactor with high area density. • Dehumidification effectiveness with LiCl solution varies within 23% to 45%

  7. Separation of gaseous air pollutants using membrane contactors

    Science.gov (United States)

    Sverak, T.; Bulejko, P.; Ostrezi, J.; Kristof, O.; Kalivoda, J.; Kejik, P.; Mayerova, K.; Adamcik, M.

    2017-10-01

    This work deals with the separation of CO2 gaseous pollutant from gas mixtures to a water solution using the laboratory contactor. The laboratory set process parameters showed the rate of carbon dioxide transition through the interface in a so promising level the contactor separators can be considered as a very promising pathway to reduce the content of this greenhouse gas from the air.

  8. Membrane contactor/separator for an advanced ozone membrane reactor for treatment of recalcitrant organic pollutants in water

    International Nuclear Information System (INIS)

    Chan, Wai Kit; Jouët, Justine; Heng, Samuel; Yeung, King Lun; Schrotter, Jean-Christophe

    2012-01-01

    An advanced ozone membrane reactor that synergistically combines membrane distributor for ozone gas, membrane contactor for pollutant adsorption and reaction, and membrane separator for clean water production is described. The membrane reactor represents an order of magnitude improvement over traditional semibatch reactor design and is capable of complete conversion of recalcitrant endocrine disrupting compounds (EDCs) in water at less than three minutes residence time. Coating the membrane contactor with alumina and hydrotalcite (Mg/Al=3) adsorbs and traps the organics in the reaction zone resulting in 30% increase of total organic carbon (TOC) removal. Large surface area coating that diffuses surface charges from adsorbed polar organic molecules is preferred as it reduces membrane polarization that is detrimental to separation. - Graphical abstract: Advanced ozone membrane reactor synergistically combines membrane distributor for ozone, membrane contactor for sorption and reaction and membrane separator for clean water production to achieve an order of magnitude enhancement in treatment performance compared to traditional ozone reactor. Highlights: ► Novel reactor using membranes for ozone distributor, reaction contactor and water separator. ► Designed to achieve an order of magnitude enhancement over traditional reactor. ► Al 2 O 3 and hydrotalcite coatings capture and trap pollutants giving additional 30% TOC removal. ► High surface area coating prevents polarization and improves membrane separation and life.

  9. Membrane contactors in the beverage industry for controlling the water gas composition.

    Science.gov (United States)

    Criscuoli, Alessandra; Drioli, Enrico; Moretti, Ugo

    2003-03-01

    In the work described here, membrane contactors are used for coupling the removal of species (oxygen and hydrogen sulfide) present in the water with the water carbonation process. We include both experiments and a theoretical study devoted to the analysis of the transport phenomena that occur in the membrane contactor. The main resistance to mass transport was located at the liquid side. Correlations between Sherwood and Reynolds numbers on the shell side that are suitable for the membrane contactor used to carry out our experiments have been determined. In particular, for Re > 1.6, the expression proposed by Yang and Cussler in 1986: Sh = 0.90 Re(0.40) Sc(0.33) describes the behavior of the system; whereas, for Re between 0.03 and 0.3, a new expression is proposed: Sh = 0.435 Re(1.2)Sc(0.33). A comparison with traditional equipment is also furnished. Membrane contactors offer reduced size, CO(2) consumption, and capital costs.

  10. Modelling of cross-flow membrane contactors : Physical mass transfer processes

    NARCIS (Netherlands)

    Dindore, V. Y.; Brilman, D. W. F.; Versteeg, G. F.

    2005-01-01

    Traditionally, hollow fiber membrane contactors used for gas-liquid contacting were designed in a shell and tube configuration with shell-side fluid flowing parallel to the fiber-side fluid, either in co-current or counter-current pattern. The primary limitations of these so-called 'parallel flow'

  11. Triple-bore hollow fiber membrane contactor for liquid desiccant based air dehumidification

    KAUST Repository

    Bettahalli Narasimha, Murthy Srivatsa

    2016-04-26

    Dehumidification is responsible for a large part of the energy consumption in cooling systems in high humidity environments worldwide. Improving efficiency is therefore essential. Liquid desiccants offer a promising solution for dehumidification, as desired levels of humidity removal could be easily regulated. The use of membrane contactors in combination with liquid desiccant is attractive for dehumidification because they prevent direct contact between the humid air and the desiccant, removing both the potential for desiccant carryover to the air and the potential for contamination of the liquid desiccant by dust and other airborne materials, as well as minimizing corrosion. However, the expected additional mass transport barrier of the membrane surface can lower the expected desiccation rate per unit of desiccant surface area. In this context, hollow fiber membranes present an attractive option for membrane liquid desiccant contactors because of their high surface area per unit volume. We demonstrate in this work the performance of polyvinylidene fluoride (PVDF) based triple-bore hollow fiber membranes as liquid desiccant contactors, which are permeable to water vapor but impermeable to liquid water, for dehumidification of hot and humid air.

  12. Performance of Hollow Fiber Membrane Gas-Liquid Contactors to Absorb CO2 Using Diethanolamine (Dea as a Solvent

    Directory of Open Access Journals (Sweden)

    Sutrasno Kartohardjono

    2010-10-01

    Full Text Available This study uses DEA solution to absorb CO2 from the gas flow through the hollow fiber membrane contactors. This study aims to evaluate the performance of hollow fiber membrane contactors to absorb CO2 gas using DEA solution as solvent through mass transfer and hydrodynamics studies. The use of DEA solution is to reduce the mass transfer resistance in the liquid phase, and on the other side, the large contact area of the membrane surface can cover the disadvantage of membrane contactors; additional mass transfer resistance in the membrane phase. During experiments, CO2 feed flows through the fiber lumens, while the 0.01 M DEA solution flows in the shell side of membrane contactors. Experimental results show that the mass transfer coefficients and fluxes of CO2 increase with an increase in both water and DEA solution flow rates. Increasing the amount of fibers in the contactors will decrease the mass transfer and fluxes at the same DEA solution flow rate. Mass transfer coefficients and CO2 fluxes using DEA solution can achieve 28,000 and 7.6 million times greater than using water as solvent, respectively. Hydrodynamics studies show that the liquid pressure drops in the contactors increase with increasing liquid flow rate and number of fibers in the contactors. The friction between water and the fibers in the contactor was more pronounced at lower velocities, and therefore, the value of the friction factor is also higher at lower velocities.

  13. Mathematical Modeling and Numerical Simulation of CO2 Removal by Using Hollow Fiber Membrane Contactors

    Directory of Open Access Journals (Sweden)

    Mohammad Mesbah

    2017-10-01

    Full Text Available Abstract In this study, a mathematical model is proposed for CO2 separation from N2/CO2 mixtureusing a hollow fiber membrane contactor by various absorbents. The contactor assumed as non-wetted membrane; radial and axial diffusions were also considered in the model development. The governing equations of the model are solved via the finite element method (FEM. To ensure the accuracy of the developed model, the simulation results were validated using the reported experimental data for potassium glycinate (PG, monoethanol amine (MEA, and methyldiethanol amine (MDEA. The results of the proposed model indicated that PG absorbent has the highest removal efficiency of CO2, followed by potassium threonate (PT, MEA, amino-2-methyl-1-propanol (AMP, diethanol amine (DEA, and MDEA in sequence. In addition, the results revealed that the CO2 removal efficiency was favored by absorbent flow rate and liquid temperature, while the gas flow rate has a reverse effect. The simulation results proved that the hollow fiber membrane contactors have a good potential in the area of CO2 capture.

  14. Emergency membrane contactor based absorption system for ammonia leaks in water treatment plants.

    Science.gov (United States)

    Shao, Jiahui; Fang, Xuliang; He, Yiliang; Jin, Qiang

    2008-01-01

    Abstract Because of the suspected health risks of trihalomethanes (THMs), more and more water treatment plants have replaced traditional chlorine disinfection process with chloramines but often without the proper absorption system installed in the case of ammonia leaks in the storage room. A pilot plant membrane absorption system was developed and installed in a water treatment plant for this purpose. Experimentally determined contact angle, surface tension, and corrosion tests indicated that the sulfuric acid was the proper choice as the absorbent for leaking ammonia using polypropylene hollow fiber membrane contactor. Effects of several operating conditions on the mass transfer coefficient, ammonia absorption, and removal efficiency were examined, including the liquid concentration, liquid velocity, and feed gas concentration. Under the operation conditions investigated, the gas absorption efficiency over 99.9% was achieved. This indicated that the designed pilot plant membrane absorption system was effective to absorb the leaking ammonia in the model storage room. The removal rate of the ammonia in the model storage room was also experimentally and theoretically found to be primarily determined by the ammonia suction flow rate from the ammonia storage room to the membrane contactor. The ammonia removal rate of 99.9% was expected to be achieved within 1.3 h at the ammonia gas flow rate of 500 m3/h. The success of the pilot plant membrane absorption system developed in this study illustrated the potential of this technology for ammonia leaks in water treatment plant, also paved the way towards a larger scale application.

  15. Extraction of zirconium from simulated acidic nitrate waste using liquid membrane in hollow fiber contactor

    International Nuclear Information System (INIS)

    Pandey, G.; Chinchale, R.; Renjith, A.U.; Dixit, S.; Mukhopadhyay, S.; Shenoy, K.T.; Ghosh, S.K.

    2015-01-01

    The acidic waste raffinate stream of zirconium (Zr) purification plant contains about 2 gpl of Zr in about 2M free nitric acid. TBP, which is the most commonly used solvent in the nuclear industry, is not suitable for the extraction of Zr from this lean solution as its distribution coefficient is less than one. In house synthesized Mixed Alkyl Phosphine Oxide (MAPO) is a potential extractant for Zr from this lean stream. Intensification of this process for recovery of Zr has been attempted through use of efficient contactor, namely, hollow fiber module and efficient process, namely, simultaneous extraction and stripping across liquid membrane containing MAPO. Based on batch equilibrium studies selection of suitable concentration of extractant, composition of diluent, selection and concentration of strippant for the proposed liquid membrane system was made. The selected organic and strippant concentration was used to study suitability of application of Dispersion Liquid Membrane (DLM) in hollow fiber contactor for recovery Zr from solution simulated to Zr plant raffinate. Challenges related to stable operation of the liquid membrane system like stability of the organic phase in the micropores of lumen and stability of the dispersion during the pertraction were addressed through pressure balance across the lumen and choice of adequate dispersion condition respectively. (author)

  16. Application of dual membrane contactor for simultaneous CO2 removal using continues diethanolamine (DEA)

    Science.gov (United States)

    Rahmawati, Yeni; Nurkhamidah, Siti; Susianto, Listiyana, Nidia Intan; Putricahyani, Widyawati

    2017-05-01

    Technology of membrane contactor is an improvemet of acid gas (CO2) removal technology that combining gas absorption process with solvent and membrane technology. The objective of the experiment are study the effect of feed gas flow rate and solvent to flux CO2 and efficiency of CO2 removal, and also study the performance of membrane contactor. The experiment is conducted by circulating DEA in certain flow rate and arranging hollow fiber membrane in double-crossed section with the amount of desorption membrane three times more than absorption membrane. Feed gas streamed in the tube of membrane absorption and solvent on the shell. At the same time and condition, the process of desorption is done by streamed N2 gas as the stripping gas in desorption membrane. Performance test is conducted by running optimum variable for 8 hours. The result showed that flux of absorption gain the highest at 24,747 × 10-4 mol/m2.s, while flux of desorption gain the highest at 1,761 × 10-4 mol/m2.s. Increasing of absorption flux correspond to increasing of flow rate of feed gas and CO2 gas concentration but decreasing in flow rate of solvent. Increasing of desorption flux correspond to increasing of flow rate of feed gas and solvent but concentration of CO2 does not have impact. Efficiency increase while flow rate of mix gas and solvent decreasing, but CO2 concentration increase. The highest efficiency is 61,64%. Efficiency performance for CO2 removal of module membrane has the highest value at first 2 hours and stay constant at next running for 8 hours.

  17. Hybrid membrane contactor system for creating semi-breathing air

    Science.gov (United States)

    Timofeev, D. V.

    2012-02-01

    Typically, the equipment to create an artificial climate does not involve changing the composition of the respiratory air. In particular in medical institutions assumes the existence of plant of artificial climate and disinfection in operating rooms and intensive care wards. The use of a hybrid membrane-absorption systems for the generation of artificial atmospheres are improving the respiratory system, blood is enriched or depleted of various gases, resulting in increased stamina, there is a better, faster or slower metabolism, improves concentration and memory. Application of the system contributes to easy and rapid recovery after the operation. By adding a special component, with drug activity, air ionization, and adjust its composition, you can create a special, more favorable for patients with the atmosphere. These factors allow for the treatment and rehabilitation of patients and reduce mortality of heavy patients.

  18. Counteracting ammonia inhibition in anaerobic digestion by removal with a hollow fiber membrane contactor.

    Science.gov (United States)

    Lauterböck, B; Ortner, M; Haider, R; Fuchs, W

    2012-10-01

    The aim of the current study was to investigate the feasibility of membrane contactors for continuous ammonia (NH₃-N) removal in an anaerobic digestion process and to counteract ammonia inhibition. Two laboratory anaerobic digesters were fed slaughterhouse wastes with ammonium (NH₄⁺) concentrations ranging from 6 to 7.4 g/L. One reactor was used as reference reactor without any ammonia removal. In the second reactor, a hollow fiber membrane contactor module was used for continuous ammonia removal. The hollow fiber membranes were directly submerged into the digestate of the anaerobic reactor. Sulfuric acid was circulated in the lumen as an adsorbent solution. Using this set up, the NH₄⁺-N concentration in the membrane reactor was significantly reduced. Moreover the extraction of ammonia lowered the pH by 0.2 units. In combination that led to a lowering of the free NH₃-N concentration by about 70%. Ammonia inhibition in the reference reactor was observed when the concentration exceeded 6 g/L NH₄⁺-N or 1-1.2 g/L NH₃-N. In contrast, in the membrane reactor the volatile fatty acid concentration, an indicator for process stability, was much lower and a higher gas yield and better degradation was observed. The chosen approach offers an appealing technology to remove ammonia directly from media having high concentrations of solids and it can help to improve process efficiency in anaerobic digestion of ammonia rich substrates. Copyright © 2012 Elsevier Ltd. All rights reserved.

  19. Surface modification of poly(vinylidene fluoride) hollow fibre membranes for biogas purification in a gas-liquid membrane contactor system.

    Science.gov (United States)

    Jin, Pengrui; Huang, Chuan; Li, Jiaxiang; Shen, Yadong; Wang, Liao

    2017-11-01

    The wetting of hollow fibre membranes decreases the performance of the liquid-gas membrane contactor for CO 2 capture in biogas upgrading. To solve this problem, in this work, a poly(vinylidene fluoride) (PVDF) hollow fibre membrane for a liquid-gas membrane contactor was coated with a superhydrophobic layer composed of a combination of hydrophobic SiO 2 nanoparticles and polydimethylsiloxane (PDMS) by the method of spray deposition. A rough layer of SiO 2 deposited on the PVDF membrane resulted in an enhanced surface hydrophobicity. The surface structure of the pristine PVDF significantly affected the homogeneity of the generated SiO 2 layer. A uniform surface coating on the PVDF upper layer resulted from the presence of micrometre and nanometre-sized roughness on the surface of the PVDF membrane, which was achieved with a SiO 2 concentration of 4.44 mg ml -1 (0.2 g/45 ml) in the coating solution. As a result, the water contact angle of the modified surface was recorded as 155 ± 3°, which is higher than that of the pristine surface. The high contact angle is advantageous for reducing the wetting of the membrane. Additional mass transfer resistance was introduced by the superhydrophobic layer. In addition, continuous CO 2 absorption tests were carried out in original and modified PVDF hollow fibre membrane contactors, using monoethanolamine (MEA) solution as the absorbent. A long-term stability test revealed that the modified PVDF hollow fibre membrane contactor was able to outperform the original membrane contactor and demonstrated outstanding long-term stability, suggesting that spray deposition is a promising approach to obtain superhydrophobic PVDF membranes for liquid-gas membrane absorption.

  20. Effect of Feed Gas Flow Rate on CO2 Absorption through Super Hydrophobic Hollow Fiber membrane Contactor

    Science.gov (United States)

    Kartohardjono, Sutrasno; Alexander, Kevin; Larasati, Annisa; Sihombing, Ivander Christian

    2018-03-01

    Carbon dioxide is pollutant in natural gas that could reduce the heating value of the natural gas and cause problem in transportation due to corrosive to the pipeline. This study aims to evaluate the effects of feed gas flow rate on CO2 absorption through super hydrophobic hollow fiber contactor. Polyethyleneglycol-300 (PEG-300) solution was used as absorbent in this study, whilst the feed gas used in the experiment was a mixture of 30% CO2 and 70% CH4. There are three super hydrophobic hollow fiber contactors sized 6 cm and 25 cm in diameter and length used in this study, which consists of 1000, 3000 and 5000 fibers, respectively. The super hydrophobic fiber membrane used is polypropylene-based with outer and inner diameter of about 525 and 235 μm, respectively. In the experiments, the feed gas was sent through the shell side of the membrane contactor, whilst the absorbent solution was pumped through the lumen fibers. The experimental results showed that the mass transfer coefficient, flux, absorption efficiency for CO2-N2 system and CO2 loading increased with the feed gas flow rate, but the absorption efficiency for CO2-N2 system decreased. The mass transfer coefficient and the flux, at the same feed gas flow rate, decreased with the number of fibers in the membrane contactor, but the CO2 absorption efficiency and the CO2 loading increased.

  1. Ozone mass transfer behaviors on physical and chemical absorption for hollow fiber membrane contactors.

    Science.gov (United States)

    Zhang, Yong; Li, Kuiling; Wang, Jun; Hou, Deyin; Liu, Huijuan

    2017-09-01

    To understand the mass transfer behaviors in hollow fiber membrane contactors, ozone fluxes affected by various conditions and membranes were investigated. For physical absorption, mass transfer rate increased with liquid velocity and the ozone concentration in the gas. Gas flow rate was little affected when the velocity was larger than the critical value, which was 6.1 × 10 -3 m/s in this study. For chemical absorption, the flux was determined by the reaction rate between ozone and the absorbent. Therefore, concentration, species, and pH affected the mass transfer process markedly. For different absorbents, the order of mass transfer rate was the same as the reaction rate constant, which was phenol, sodium nitrite, hydrogen peroxide, and oxalate. Five hydrophobic membranes with various properties were employed and the mass transfer behavior can be described by the Graetz-Lévèque equation for the physical absorption process. The results showed the process was controlled by liquid film and the gas phase conditions, and membrane properties did not affect the ozone flux. For the chemical absorption, gas film, membrane and liquid film affected the mass transfer together, and none of them were negligible.

  2. Performance evaluation and mass transfer study of CO2 absorption in flat sheet membrane contactor using novel porous polysulfone membrane

    International Nuclear Information System (INIS)

    Nabian, Nima; Ghoreyshi, Ali Asghar; Rahimpour, Ahmad; Shakeri, Mohsen

    2015-01-01

    The performance of gas-liquid membrane contactor for CO 2 capture was investigated using a novel polysulfone (PSF) flat membrane prepared via non-solvent phase inversion method. Polyvinyl pyrrolidone (PVP) was used as an additive in the dope solution of PSF membranes. Morphological studies by scanning electron microscopy (SEM) analysis revealed that PSF membrane with PVP has a finger-like structure, but the PSF membrane without PVP has a sponge-like structure. Also, characterization results through atomic force microscopy (AFM) and contact angle measurement demonstrated that the porosity, surface roughness and hydrophobicity of the PSF membrane increased with addition of PVP to the dope solution. Mass transfer resistance analysis, based on CO 2 absorption flux, displayed that addition of PVP to the dope solution of PSF membrane decreased membrane mass transfer resistance, and significantly improved CO 2 absorption flux up to 2.7 and 1.8 times of absorption fluxes of PSF membrane without PVP and commercial PVDF, respectively.

  3. Open absorption system for cooling and air conditioning using membrane contactors. 2006 annual report

    Energy Technology Data Exchange (ETDEWEB)

    Conde-Petit, M. [M. Conde Engineering, Zuerich (Switzerland); Weber, R. [Materials Science and Technology (EMPA), Abteilung Bautechnologien, Duebendorf (Switzerland)

    2006-11-15

    This illustrated annual report for 2006 for the Swiss Federal Office of Energy (SFOE) reports on work being done on the development of an open absorption system for cooling and air-conditioning. The report reviews the construction of a first prototype and the manufacture of its components. The conceptual design of this new type of air handling unit (AHU), operating with a liquid desiccant, is discussed. The AHU is to be autonomous and the system will not require additional mechanical refrigeration. It is to be thermally driven at temperatures below 80 {sup o}C. Waste heat sources, solar collectors, district heating plants and co-generation systems are targeted as providers of thermal energy at this temperature level. Work carried out is reported on, including that on two-stream membrane contactors.

  4. Performance of polydimethylsiloxane membrane contactor process for selective hydrogen sulfide removal from biogas.

    Science.gov (United States)

    Tilahun, Ebrahim; Bayrakdar, Alper; Sahinkaya, Erkan; Çalli, Bariş

    2017-03-01

    H 2 S in biogas affects the co-generation performance adversely by corroding some critical components within the engine and it has to be removed in order to improve the biogas quality. This work presents the use of polydimethylsiloxane (PDMS) membrane contactor for selective removal of H 2 S from the biogas. Experiments were carried out to evaluate the effects of different pH of absorption liquid, biogas flowrate and temperature on the absorption performances. The results revealed that at the lowest loading rate (91mg H 2 S/m 2 ·h) more than 98% H 2 S and 59% CO 2 absorption efficiencies were achieved. The CH 4 content in the treated gas increased from 60 to 80% with nearly 5% CH 4 loss. Increasing the pH (7-10) and loading rate (91-355mg H 2 S/m 2 ·h) enhanced the H 2 S absorption capacity, and the maximum H 2 S/CO 2 and H 2 S/CH 4 selectivity factors were 2.5 and 58, respectively. Temperature played a key role in the process and lower temperature was beneficial for intensifying H 2 S absorption performance. The highest H 2 S fluxes at pH 10 and 7 were 3.4g/m 2 ·d and 1.8g/m 2 ·d with overall mass transfer coefficients of 6.91×10 -6 and 4.99×10 -6 m/s, respectively. The results showed that moderately high H 2 S fluxes with low CH 4 loss may be achieved by using a robust and cost-effective membrane based absorption process for desulfurization of biogas. A tubular PDMS membrane contactor was tested for the first time to remove H 2 S from biogas under slightly alkaline conditions and the suggested process could be a promising for real scale applications. Copyright © 2017 Elsevier Ltd. All rights reserved.

  5. Osmotic distillation and quality evaluation of sucrose, apple and orange juices in hollow fiber membrane contactor

    Directory of Open Access Journals (Sweden)

    Rehman Waheed Ur

    2017-01-01

    Full Text Available Sucrose solution, apple and orange juices were concentrated through osmotic distillation (OD process using a mini-module Liqui-CelTM hollow fibre membrane contactor. Mass transport characteristics of water molecules from feed to stripping solution were studied. Process parameters such as feed temperature, feed flow rate and concentration of stripping solution (CaCl2 were varied. Sucrose solution was concentrated from 135 to 510 g TSS kg-1 in 340 min using feed-in- -lumen flow configuration at a start-up water flux of 0.250 L m-2 h-1 and a temperature of 30°C. Similarly, it was concentrated up to 510 g TSS kg-1 in 200 min using feed-in-shell flow configuration at a start-up water flux of 0.505 L m-2 hr1 and a temperature of 30°C. In a total recycle time of 340 min, clarified apple and orange juices were concentrated up to 500 g TSS kg-1 using feed-in-lumen flow configuration at a start-up water flux of 0.204 and 0.294 L m-2 hr1, respectively. It was found that quality parameters of fruit juices were well improved after the osmotic distillation process. The process therefore has good potential for application in the fruit processing industry for concentration of fruit juices.

  6. A Feasibility Study of Ammonia Recovery from Coking Wastewater by Coupled Operation of a Membrane Contactor and Membrane Distillation

    Directory of Open Access Journals (Sweden)

    Po-Hsun Lin

    2018-03-01

    Full Text Available More than 80% of ammonia (NH3 in the steel manufacturing process wastewater is contributed from the coking wastewater, which is usually treated by biological processes. However, the NH3 in the coking wastewater is typically too high for biological treatment due to its inhibitory concentration. Therefore, a two-stage process including a hollow fiber membrane contactor (HFMC and a modified membrane distillation (MD system was developed and applied to reduce and recover NH3 from coking wastewater. The objectives of this paper are to evaluate different membrane materials, receiving solutions, and operation parameters for the system, remove NH3 from the coking wastewater to less than 300 mg N/L, which is amenable to the biological process, and recover ammonia solution for reuse. As a result, the polytetrafluoroethylene (PTFE HFMC using sulfuric acid as a receiving solution can achieve a maximum NH3-N transmembrane flux of 1.67 g N/m2·h at pH of 11.5 and reduce NH3 in the coking wastewater to less than 300 mg N/L. The NH3 in the converted ammonium sulfate ((NH42SO4 was then recovered by the modified MD using ice water as the receiving solution to produce ≥3% of ammonia solution for reuse.

  7. FOULING CHARACTERIZATION OF MEMBRANE CONTACTORS USED FOR THE RECOVERY AND CONCENTRATION OF AMMONIA FROM UNDIGESTED PIG SLURRY

    DEFF Research Database (Denmark)

    Zarebska, Agata; Norddahl, Birgir; Christensen, Knud Villy

    2012-01-01

    The main obstacle impeding implementation of membrane contactors for the recovery and concentration of ammonia from swine manure is the phenomena of membrane fouling. Fouling is defined as the accumulation of suspended or dissolved substances on the membrane surface and/or within its pores. Due...... to the different types of fouling which can occur in a membrane system, characterization of fouling is a complex problem. Fouling intensity, morphology and composition of fouling layers has been determined using Scanning Electron Microscopy, X-ray Energy Dispersive Spectrometry and Attenuated Total Reflectance...... Infrared Spectrometry. Based on the analysis of fouled membranes, it is concluded that membrane fouling is dominated by organic fouling in combination with biofouling mainly due to adsorption and deposition of undegraded organic matter. The average fouling layer thickness was estimated to 127.4 μm after...

  8. Novel Water Treatment Processes Based on Hybrid Membrane-Ozonation Systems: A Novel Ceramic Membrane Contactor for Bubbleless Ozonation of Emerging Micropollutants

    Directory of Open Access Journals (Sweden)

    Stylianos K. Stylianou

    2015-01-01

    Full Text Available The aim of this study is the presentation of novel water treatment systems based on ozonation combined with ceramic membranes for the treatment of refractory organic compounds found in natural water sources such as groundwater. This includes, firstly, a short review of possible membrane based hybrid processes for water treatment from various sources. Several practical and theoretical aspects for the application of hybrid membrane-ozonation systems are discussed, along with theoretical background regarding the transformation of target organic pollutants by ozone. Next, a novel ceramic membrane contactor, bringing into contact the gas phase (ozone and water phase without the creation of bubbles (bubbleless ozonation, is presented. Experimental data showing the membrane contactor efficiency for oxidation of atrazine, endosulfan, and methyl tert-butyl ether (MTBE are shown and discussed. Almost complete endosulfan degradation was achieved with the use of the ceramic contactor, whereas atrazine degradation higher than 50% could not be achieved even after 60 min of reaction time. Single ozonation of water containing MTBE could not result in a significant MTBE degradation. MTBE mineralization by O3/H2O2 combination increased at higher pH values and O3/H2O2 molar ratio of 0.2 reaching a maximum of around 65%.

  9. CFD simulation of copper(II) extraction with TFA in non-dispersive hollow fiber membrane contactors.

    Science.gov (United States)

    Muhammad, Amir; Younas, Mohammad; Rezakazemi, Mashallah

    2018-04-01

    This study presents computational fluid dynamics (CFD) simulation of dispersion-free liquid-liquid extraction of copper(II) with trifluoroacetylacetone (TFA) in hollow fiber membrane contactor (HFMC). Mass and momentum balance Navier-Stokes equations were coupled to address the transport of copper(II) solute across membrane contactor. Model equations were simulated using COMSOL Multiphysics™. The simulation was run to study the detailed concentration distribution of copper(II) and to investigate the effects of various parameters like membrane characteristics, partition coefficient, and flow configuration on extraction efficiency. Once-through extraction was found to be increased from 10 to 100% when partition coefficient was raised from 1 to 10. Similarly, the extraction efficiency was almost doubled when porosity to tortuosity ratio of membrane was increased from 0.05 to 0.81. Furthermore, the study revealed that CFD can be used as an effective optimization tool for the development of economical membrane-based dispersion-free extraction processes.

  10. Sweep gas membrane distillation in a membrane contactor with metallic hollow fibers

    NARCIS (Netherlands)

    Shukla, Sushumna; Benes, Nieck Edwin; Vankelecom, I.F.J.; Mericq, J.P.; Belleville, M.P.; Hengl, N.; Sanchez Marcano, Jose

    2015-01-01

    This work revolves around the use of porous metal hollow fibers in membrane distillation. Various stages are covered, starting from membrane synthesis up to the testing of a pilot scale membrane module. Mechanically stable metal hollow fibers have been synthesized by phase inversion of a stainless

  11. Modelling of a tubular membrane contactor for pre-combustion CO2 capture using ionic liquids: Influence of the membrane configuration, absorbent properties and operation parameters

    Directory of Open Access Journals (Sweden)

    Zhongde Dai

    2016-10-01

    Full Text Available A membrane contactor using ionic liquids (ILs as solvent for pre-combustion capture CO2 at elevated temperature (303–393 K and pressure (20 bar has been studied using mathematic model in the present work. A comprehensive two-dimensional (2D mass-transfer model was developed based on finite element method. The effects of liquid properties, membrane configurations, as well as operation parameters on the CO2 removal efficiency were systematically studied. The simulation results show that CO2 can be effectively removed in this process. In addition, it is found that the liquid phase mass transfer dominated the overall mass transfer. Membranes with high porosity and small thickness could apparently reduce the membrane resistance and thus increase the separation efficiency. On the other hand, the membrane diameter and membrane length have a relatively small influence on separation performance within the operation range. Keywords: CO2 capture, Pre-combustion, Membrane contactor, Ionic liquids, Modelling

  12. Investigation of H2S and CO2 Removal from Gas Streams Using Hollow Fiber Membrane Gas–liquid Contactors

    Directory of Open Access Journals (Sweden)

    S. M. Mirfendereski

    2017-07-01

    Full Text Available Chemical absorption of H2S and CO2 from CH4 was carried out in a polypropylene porous asymmetric hollow fiber membrane contactor (HFMC. A 0.5 mol L–1 aqueous solution of methyldiethanolamine (MDEA was used as chemical absorbent solution. Effects of gas flow rate, liquid flow rate, H2S concentration and CO2 concentration on the H2S outlet concentrations and CO2 removal percentage were investigated. The results showed that the removal of H2S with aqueous solution of MDEA was very high and indicated almost total removal of H2S. Experimental results also indicated that the membrane contactor was very efficient in the removal of trace H2S at high gas/ liquid flow ratio. The removal of H2S was almost complete with a recovery of more than 96 %. Using feed gas mixtures containing 5000 ppm H2S with CO2 concentrations in the range of 4–12 vol.%, the outlet H2S concentration of less than 1.0 ppm was attained with less than 4.0 vol.% of CO2 permeated and absorbed.

  13. Development of robust fluorinated TiO2/PVDF composite hollow fiber membrane for CO2 capture in gas-liquid membrane contactor

    Science.gov (United States)

    Lin, Yuqing; Xu, Yilin; Loh, Chun Heng; Wang, Rong

    2018-04-01

    Gas-liquid membrane contactor (GLMC) is a promising method to attain high efficiency for CO2 capture from flue gas, biogas and natural gas. However, membranes used in GLMC are prone to pore wetting due to insufficient hydrophobicity and low chemical resistance, resulting in significant increase in mass transfer resistance. To mitigate this issue, inorganic-organic fluorinated titania/polyvinylidene fluoride (fTiO2/PVDF) composite hollow fiber (HF) membranes was prepared via facile in-situ vapor induced hydrolyzation method, followed by hydrophobic modification. The proposed composite membranes were expected to couple the superb chemical stability of inorganic and high permeability/low cost of organic materials. The continuous fTiO2 layer deposited on top of PVDF substrate was found to possess a tighter microstructure and better hydrophobicity, which effectively prevented the membrane from wetting and lead to a high CO2 absorption flux (12.7 × 10-3 mol m-2 s-1). In a stability test with 21-day operation of GLMC using 1M monoethanolamine (MEA) as the absorbent, the fTiO2/PVDF membrane remained to be intact with a CO2 absorption flux decline of ∼16%, while the pristine PVDF membrane suffered from a flux decline of ∼80% due to membrane damage. Overall, this work provides an insight into the preparation of high-quality inorganic/organic composite HF membranes for CO2 capture in GLMC application.

  14. Hollow Fiber Membrane Contactors for Post-Combustion CO2 Capture: A Scale-Up Study from Laboratory to Pilot Plant

    Directory of Open Access Journals (Sweden)

    Chabanon E.

    2014-11-01

    Full Text Available Membrane contactors have been proposed for decades as a way to achieve intensified mass transfer processes. Post-combustion CO2 capture by absorption into a chemical solvent is one of the currently most intensively investigated topics in this area. Numerous studies have already been reported, unfortunately almost systematically on small, laboratory scale, modules. Given the level of flue gas flow rates which have to be treated for carbon capture applications, a consistent scale-up methodology is obviously needed for a rigorous engineering design. In this study, the possibilities and limitations of scale-up strategies for membrane contactors have been explored and will be discussed. Experiments (CO2 absorption from a gas mixture in a 30%wt MEA aqueous solution have been performed both on mini-modules and at pilot scale (10 m2 membrane contactor module based on PTFE hollow fibers. The results have been modelled utilizing a resistance in series approach. The only adjustable parameter is in fitting the simulations to experimental data is the membrane mass transfer coefficient (km, which logically plays a key role. The difficulties and uncertainties associated with scaleup computations from lab scale to pilot scale modules, with a particular emphasis on the km value, are presented and critically discussed.

  15. Liquid-phase membrane extraction of targeted pesticides from manufacturing wastewaters in a hollow fibre contactor with feed-stream recycle.

    Science.gov (United States)

    Đorđević, Jelena; Vladisavljević, Goran T; Trtić-Petrović, Tatjana

    2017-01-01

    A two-phase membrane extraction in a hollow fibre contactor with feed-stream recycle was applied to remove selected pesticides (tebufenozide, linuron, imidacloprid, acetamiprid and dimethoate) from their mixed aqueous solutions. The contactor consisted of 50 polypropylene hollow fibres impregnated with 5% tri-n-octylphosphine oxide in di-n-hexyl ether. For low-polar pesticides with log P ≥ 2 (tebufenozide and linuron), the maximum removal efficiency increased linearly from 85% to 96% with increasing the feed flow rate. The maximum removal efficiencies of more polar pesticides were significantly higher under feed recirculation (86%) than in a continuous single-pass operation (30%). It was found from the Wilson's plot that the mass transfer resistance of the liquid membrane can be neglected for low-polar pesticides. The pesticide removals from commercial formulations were similar to those from pure pesticide solutions, indicating that built-in adjuvants did not affect the extraction process.

  16. Development of Membrane Contactors Using Phase Change Solvents for CO2 Capture: Material Compatibility Study

    OpenAIRE

    Ansaloni, Luca; Asad, Arif; Çiftja, Arlinda; Knuutila, Hanna K; Deng, Liyuan

    2016-01-01

    Phase change solvents represent a new class of CO2 absorbents with a promising potential to reduce the energy penalty associated with CO2 capture. However, their high volatility is a major concern for their use at the industrial scale. It is believed that membrane absorption offers a solution to overcome this issue, particularly if the membrane can prevent amine evaporation. In the present work a compatibility study is carried out in order to identify suitable membranes in a membrane contacto...

  17. An experimental study of the air humidification process using a membrane contactor

    Directory of Open Access Journals (Sweden)

    Englart Sebastian

    2017-01-01

    Full Text Available The article presents the results of the experimental examination of the effectiveness of air humidification using a membrane module. The construction of the membrane module and the measuring stand is also discussed. In order to assess the effectiveness of air humidification using the membrane module, the measurements of temperature and humidity at the membrane module’s inlet and outlet, air flow rate, water flow rate and water temperature were taken. Based on the measurements, the effectiveness coefficients, E, have been determined. The power demand for the solution under study has also been discussed.

  18. Triple-bore hollow fiber membrane contactor for liquid desiccant based air dehumidification

    KAUST Repository

    Bettahalli Narasimha, Murthy Srivatsa; Lefers, Ryan; Fedoroff, Nina V.; Leiknes, TorOve; Nunes, Suzana Pereira

    2016-01-01

    the potential for desiccant carryover to the air and the potential for contamination of the liquid desiccant by dust and other airborne materials, as well as minimizing corrosion. However, the expected additional mass transport barrier of the membrane surface

  19. Modelling of cross-flow membrane contactors : Mass transfer with chemical reactions

    NARCIS (Netherlands)

    Dindore, V. Y.; Brilman, D. W. F.; Versteeg, G. F.

    2005-01-01

    Conventionally, carbon dioxide and hydrogen sulphide are absorbed using aqueous alkanolamines or carbonate solution in column type of equipment. However, in view of the unparallel advantages offered, the use of microporous hollow fiber membrane modules is an attractive alternative. In the present

  20. Large-scale preparation of clove essential oil and eugenol-loaded liposomes using a membrane contactor and a pilot plant.

    Science.gov (United States)

    Sebaaly, Carine; Greige-Gerges, Hélène; Agusti, Géraldine; Fessi, Hatem; Charcosset, Catherine

    2016-01-01

    Based on our previous study where optimal conditions were defined to encapsulate clove essential oil (CEO) into liposomes at laboratory scale, we scaled-up the preparation of CEO and eugenol (Eug)-loaded liposomes using a membrane contactor (600 mL) and a pilot plant (3 L) based on the principle of ethanol injection method, both equipped with a Shirasu Porous Glass membrane for injection of the organic phase into the aqueous phase. Homogenous, stable, nanometric-sized and multilamellar liposomes with high phospholipid, Eug loading rates and encapsulation efficiency of CEO components were obtained. Saturation of phospholipids and drug concentration in the organic phase may control the liposome stability. Liposomes loaded with other hydrophobic volatile compounds could be prepared at large scale using the ethanol injection method and a membrane for injection.

  1. The use of process information for verification of inventory in solvent extraction contactors in near-real-time accounting for reprocessing plants

    International Nuclear Information System (INIS)

    Hakkila, E.A.; Barnes, J.W.; Hafer, J.F.

    1988-01-01

    Near-real-time accounting is being studied as a technique for improving the timeliness of accounting in nuclear fuel reprocessing plants. A major criticism of near-real-time accounting is perceived disclosure of proprietary data for IAEA verification, particularly in verifying the inventory of solvent extraction contractors. This study indicates that the contribution of uncertainties in estimating the inventory of pulsed columns or mixer settlers may be insignificant compared to uncertainties in measured throughput and measurable inventory for most reprocessing plants, and verification may not be a serious problem. Verification can become a problem for plants with low throughput and low inventory in tasks if contactor inventory variations or uncertainties are greater than --25%. Each plant must be evaluated with respect to its specific inventory and throughput characteristics

  2. Open absorption system for cooling and air conditioning using membrane contactors - Final report

    Energy Technology Data Exchange (ETDEWEB)

    Conde-Petit, M. [M. Conde Engineering, Zuerich (Switzerland); Weber, R.; Dorer, V. [Swiss Federal Laboratories for Materials Testing and Research (EMPA), Duebendorf (Switzerland)

    2008-07-01

    Air conditioning systems based upon the open absorption principle, essentially an absorption device operating at atmospheric pressure, have been proposed and investigated at many instances in the past eighty years. Their potential for improving energy efficiency is clearly recognized in the earliest research reports. By the mid 1950ies, solar thermal energy was being applied to drive open absorption-based air conditioning systems. For several reasons, however, the open absorption technology was not mature enough to take place in the mainstream. In the past two decades, vigorous efforts have been undertaken to reverse this situation, but success continued to elude, despite the fact that the main problems, such as corrosion, aerosols in the supply air, etc., have been identified. This report details the work and the main results from the MemProDEC Project. In this project innovative solutions were proposed, and successfully investigated, for the corrosion problem and the improvement of efficiency of the absorption process, in particular a new method to cool a very compact absorber. The practically uniform flow distribution for all three streams in the absorber (air, water and desiccant) warrants the contact of the air to be dehumidified with the desiccant over the whole surface of exchange (across a porous membrane). This, together with the cooling with water in counter flow to the air, are the key factors for the excellent effectiveness of the absorber. As the results show, the dehydration effectiveness of the prototype absorber is up to 150 % higher than that previously obtained by others. The solutions developed for compactness and modularity represent an important step in the way to flexible manufacturing, i.e. using a single element size to assemble autonomous air handling units of various nominal capacities. And although the manufacturing methods of the individual elements require improvement, namely by avoiding adhesive bonding, the choice of materials and the

  3. Improvement of anaerobic digestion performance by continuous nitrogen removal with a membrane contactor treating a substrate rich in ammonia and sulfide.

    Science.gov (United States)

    Lauterböck, B; Nikolausz, M; Lv, Z; Baumgartner, M; Liebhard, G; Fuchs, W

    2014-04-01

    The effect of reduced ammonia levels on anaerobic digestion was investigated. Two reactors were fed with slaughterhouse waste, one with a hollow fiber membrane contractor for ammonia removal and one without. Different organic loading rates (OLR) and free ammonia and sulfide concentrations were investigated. In the reactor with the membrane contactor, the NH4-N concentration was reduced threefold. At a moderate OLR (3.1 kg chemical oxygen demand - COD/m(3)/d), this reactor performed significantly better than the reference reactor. At high OLR (4.2 kg COD/m(3)/d), the reference reactor almost stopped producing methane (0.01 Nl/gCOD). The membrane reactor also showed a stable process with a methane yield of 0.23 Nl/g COD was achieved. Both reactors had predominantly a hydrogenotrophic microbial consortium, however in the membrane reactor the genus Methanosaeta (acetoclastic) was also detected. In general, all relevant parameters and the methanogenic consortium indicated improved anaerobic digestion of the reactor with the membrane. Copyright © 2014 Elsevier Ltd. All rights reserved.

  4. Clove essential oil-in-cyclodextrin-in-liposomes in the aqueous and lyophilized states: From laboratory to large scale using a membrane contactor.

    Science.gov (United States)

    Sebaaly, Carine; Charcosset, Catherine; Stainmesse, Serge; Fessi, Hatem; Greige-Gerges, Hélène

    2016-03-15

    This work is dedicated to prepare liposomal dry powder formulations of inclusion complexes of clove essential oil (CEO) and its main component eugenol (Eug). Ethanol injection method and membrane contactor were applied to prepare liposomes at laboratory and large scale, respectively. Various liposomal formulations were tested: (1) free hydroxypropyl-β-cyclodextrin loaded liposomes; (2) drug in hydroxypropyl-β-cyclodextrin in liposomes (DCL); (3) DCL2 obtained by double loading technique, where the drug is added in the organic phase and the inclusion complex in the aqueous phase. Liposomes were characterized for their particle size, polydispersity index, Zeta potential, morphology, encapsulation efficiency of CEO components and Eug loading rate. Reproducible results were obtained with both injection devices. Compared to Eug-loaded liposomes, DCL and DCL2 improved the loading rate of Eug and possessed smaller vesicles size. The DPPH(•) scavenging activity of Eug and CEO was maintained upon incorporation of Eug and CEO into DCL and DCL2. Contrary to DCL2, DCL formulations were stable after 1 month of storage at 4°C and upon reconstitution of the dried lyophilized cakes. Hence, DCL in aqueous and lyophilized forms, are considered as a promising carrier system to preserve volatile and hydrophobic drugs enlarging their application in cosmetic, pharmaceutical and food industries. Copyright © 2015 Elsevier Ltd. All rights reserved.

  5. Efficiency of contactors

    International Nuclear Information System (INIS)

    Orth, D.A.; Graham, F.R.; Holt, D.L.

    1986-01-01

    The Savannah River Plant has two separations plants that began Purex operations in 1954 and 1955 with pump-mix mixer-settlers as contactors to process nuclear fuels. The only changes to the extraction equipment were replacement of most of the mixer-settlers in one plant with larger units in 1959, and the further replacement of the large 1A bank with a bank of rapid-contact centrifugal contactors in 1966. Improved performance of the old units has become highly desirable, and an experimental program is underway. Good contact between the phases, and adequate settling without entrainment of the opposite phase are required for high efficiency operation of the mixer-settlers. Factors that determine efficiency are mixer design, drop size generated, and phase coalescence properties. The original development work and accumulated plant data confirm that the tip speed of a given impeller design determines the throughput capacity and extraction performance. An experimental unit with three full-scale stages has been constructed and is being utilized to test different impeller designs; reduced pumping and better mixing with lower speeds appear to be the key factors for improvement. Decontamination performance of the rapid-contact centrifugal contactors is limited by the number of scrub contacts and the time of contact because of slowly equilibrating fission product species. Where solvent degradation is not a factor, the longer scrub contact of mixer-settlers gives better decontamination than the centrifugals. This kinetic effect can be overcome with long scrub contacts that follow the initial short extraction and short scrub contacts in the centrifugal contactors. A hybrid experimental unit with both rapid contact sections and longer contact scrub sections is under development to establish the degree of improvement that might be attained

  6. Testing of pyrochemical centrifugal contactors

    International Nuclear Information System (INIS)

    Chow, L.S.; Carls, E.L.; Basco, J.K.; Johnson, T.R.

    1996-01-01

    A centrifugal contactor that performs oxidation and reduction exchange reactions between molten metals and salts at 500 degrees Centigrade has been tested successfully at Argonne National Laboratory (ANL). The design is based on contactors for aqueous- organic systems operation near room temperature. In tests to demonstrate the performance of the pyrocontactor, cadmium and LICl-KCl eutectic salt were the immiscible solvent phases, and rare earths were the distributing solutes. The tests showed that the pyrocontactor mixed and separated the phases well, with stage efficiencies approaching 99% at rotor speeds near 2700 rpm. The contactor ran smoothly and reliably over the entire range of speeds that was tested

  7. Isolation contactor state control system

    Energy Technology Data Exchange (ETDEWEB)

    Bissontz, Jay E.

    2017-05-16

    A controller area network (CAN) installed on a hybrid electric vehicle provides one node with control of high voltage power distribution system isolation contactors and the capacity to energize a secondary electro-mechanical relay device. The output of the secondary relay provides a redundant and persistent backup signal to the output of the node. The secondary relay is relatively immune to CAN message traffic interruptions and, as a result, the high voltage isolation contactor(s) are less likely to transition open in the event that the intelligent output driver should fail.

  8. Plasma contactor development for Space Station

    Science.gov (United States)

    Patterson, Michael J.; Hamley, John A.; Sarmiento, Charles J.; Manzella, David H.; Sarver-Verhey, Timothy; Soulas, George C.; Nelson, Amy

    1993-01-01

    Plasma contactors have been baselined for the Space Station (SS) to control the electrical potentials of surfaces to eliminate/mitigate damaging interactions with the space environment. The system represents a dual-use technology which is a direct outgrowth of the NASA electric propulsion program and, in particular, the technology development effort on ion thrustor systems. The plasma contactor subsystems include the plasma contactor unit, a power electronics unit, and an expellant management unit. Under this pre-flight development program these will all be brought to breadboard or engineering model status. Development efforts for the plasma contactor include optimizing the design and configuration of the contactor, validating its required lifetime, and characterizing the contactor plume and electromagnetic interference. The plasma contactor unit design selected for the SS is an enclosed keeper, xenon hollow cathode plasma source. This paper discusses the test results and development status of the plasma contactor unit subsystem for the SS.

  9. Microfluidic Liquid-Liquid Contactors

    Energy Technology Data Exchange (ETDEWEB)

    Mcculloch, Quinn [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-07-25

    This report describes progress made on the microfluidic contactor. A model was developed to predict its failure, a surrogate chemical system was selected to demonstrate mass transfer, and an all-optical system has been invented and implemented to monitor carryover and flowrates.

  10. Studies on non dispersive solvent extraction for removal of dissolved di-butyl phosphate (DBP) from aqueous medium using hollow fiber membrane contactor

    International Nuclear Information System (INIS)

    Singh, Suman Kumar; Bindu, M.; Tripathi, S.C.; Gandhi, P.M.

    2013-01-01

    PUREX process is based on the principle of mass transfer by liquid liquid dispersion. Tri-n-butyl phosphate (TBP) is universal extractant for PUREX process which is employed for reprocessing the irradiated nuclear fuels for separation and recovery of fissile and fertile materials. The multi cycle solvent extraction processes encompass continuous extraction and stripping operations that are invariably carried out in pulsed columns. The continuous exposure of organic solvent (TBP) to high acidic and radioactive medium leads to decrease the solvent extraction efficiency as it degraded to different level producing di-butyl phosphate and mono-butyl phosphate in significant quantities. Efficiency of purex process decreases as di-butyl phosphate forms aqueous soluble complexes with uranium. Removal of such dissolved DBP from aqueous medium is of direct interest in reprocessing processes as this would enable to sustain the better efficiency of the process and also control the loss of fissile and fertile materials. The non-dispersive solvent extraction is a configuration of the conventional solvent-extraction process where a microporous membrane separates both the immiscible phases, one of which impregnates the membrane, thus bringing the liquid-liquid interface to one side of the membrane. This study is a preliminary evaluation of microporous hollow fiber membrane modules for the removal of dissolved DBP from acidic medium. The performance of the proposed system can be improved by optimizing controlling parameters of the process for quantitative transport of dissolved DBP from acidic medium in the purex process context

  11. Hollow fiber membrane contactors for CO2 capture: modeling and up-scaling to CO2 capture for an 800 MWe coal power station

    NARCIS (Netherlands)

    Kimball, E.; Al-Azki, A.; Gomez, A.; Goetheer, E.L.V.; Booth, N.; Adams, D.; Ferre, D.

    2014-01-01

    A techno-economic analysis was completed to compare the use of Hollow Fiber Membrane Modules (HFMM) with the more conventional structured packing columns as the absorber in amine-based CO2capture systems for power plants. In order to simulate the operation of industrial scale HFMMsystems, a

  12. Hollow Fiber Membrane Contactors for CO2 Capture: Modeling and Up-Scaling to CO2 Capture for an 800 MWe Coal Power Station

    Directory of Open Access Journals (Sweden)

    Kimball Erin

    2014-11-01

    Full Text Available A techno-economic analysis was completed to compare the use of Hollow Fiber Membrane Modules (HFMM with the more conventional structured packing columns as the absorber in amine-based CO2 capture systems for power plants. In order to simulate the operation of industrial scale HFMM systems, a two-dimensional model was developed and validated based on results of a laboratory scale HFMM. After successful experiments and validation of the model, a pilot scale HFMM was constructed and simulated with the same model. The results of the simulations, from both sizes of HFMM, were used to assess the feasibility of further up-scaling to a HFMM system to capture the CO2 from an 800 MWe power plant. The system requirements – membrane fiber length, total contact surface area, and module volume – were determined from simulations and used for an economic comparison with structured packing columns. Results showed that a significant cost reduction of at least 50% is required to make HFMM competitive with structured packing columns. Several factors for the design of industrial scale HFMM require further investigation, such as the optimal aspect ratio (module length/diameter, membrane lifetime, and casing material and shape, in addition to the need to reduce the overall cost. However, HFMM were also shown to have the advantages of having a higher contact surface area per unit volume and modular scale-up, key factors for applications requiring limited footprints or flexibility in configuration.

  13. Development of centrifugal contactors [Paper No. : IIIB-5

    International Nuclear Information System (INIS)

    Koganti, S.B.; Nagarajan, S.; Balasubramanian, G.R.

    1979-01-01

    Development of short residence contactors is one of the main objectives of Reprocessing Programme for fast reactor fuels in Reactor Research Centre, Kalpakkam. Paper discusses the suitability of centrifugal contactor as one of the candidate solvent contactors. Description of various stages of development of this work in the Reprocessing Development Laboratory, RRC and also characteristics of small contactor developed are given. (author)

  14. Deviations from mass transfer equilibrium and mathematical modeling of mixer-settler contactors

    International Nuclear Information System (INIS)

    Beyerlein, A.L.; Geldard, J.F.; Chung, H.F.; Bennett, J.E.

    1980-01-01

    This paper presents the mathematical basis for the computer model PUBG of mixer-settler contactors which accounts for deviations from mass transfer equilibrium. This is accomplished by formulating the mass balance equations for the mixers such that the mass transfer rate of nuclear materials between the aqueous and organic phases is accounted for. 19 refs

  15. Annular centrifugal contactors for TRPO process test

    International Nuclear Information System (INIS)

    Duan, W.H.; Wang, J.C.; Chen, J.; Zhou, X.Z.; Zhou, J.Z.; Song, C.L.

    2005-01-01

    The TRPO process has been developed in China for removing TRU elements from high-level liquid waste (HLLW) since 1980s. Centrifugal contactors have several advantages such as low hold-up volume, short residence time, low solvent degradation, small space requirements and short start-up time. Therefore, they are favored for both the reprocessing of spent fuel and the treatment of HLLW. In order to meet study on the TRPO test, a series of annular centrifugal contactors have been developed in Institute of Nuclear and -New Energy Technology, Tsinghua University, China (INET). In particular, the 10-mm annular centrifugal contactor for the laboratory-scale test has been applied successfully in the cold and hot tests of the TRPO process. The 70-mm annular centrifugal contactor for the industry-scale test has two new design characteristics, namely a modular design and an overflow structure. The modular design makes the contactor to be disassembled and assembled fast by simply moving the modules up and down. With the overflow structure, even though one stage or non-adjacent stages of the multi-stage cascade in operation are ceased to work, the cascade can continue to operate. Both the hydraulic performance and the mass-transfer efficiency of these contactors are excellent, and the extraction stage efficiency is greater than 95% at suitable operating conditions.

  16. Characteristics of centrifugal rapid contactor, (3)

    International Nuclear Information System (INIS)

    Nakanishi, Mitsuo; Hirayama, Hiroshi; Takasu, Nobuyuki; Takeda, Hiroshi; Hoshino, Tadaya

    1979-01-01

    Organic solvent yields the degradation product as a result of irradiation, in the extraction process of spent fuel reprocessing. The development of a centrifugal rapid contactor is required for the reduction of the solvent degradation by shortening the contact time. The effects of fine solid particles were investigated with a SGN-Robatel LX-208N contactor, following the uranium extraction and re-extraction performance tests. It was found as the experimental result that the considerable quantity of solids accumulated in the rotor of the centrifugal contactor. As for this experimental apparatus, the flow diagram for the centrifugal rapid contactor and auxiliary apparatuses is shown, which are the same system used for the uranium extraction and re-extraction tests. The schematic diagram, the typical stage construction and fluid transfer path of the LX-208 contactor are illustrated. The main specifications of the LX-208 contactor are as follows: the internal diameter of a rotating bowl 200 mm, the material SUS 316, the number of stages 8, and the total hold-up volume of the contactor 1.8 l. Most tests were carried out with aqueous feed only, because white Alundum is easily deposited in the rotor, and the particle concentration in effluent stream becomes undetectable when organic and aqueous feeds are supplied simultaneously. As the experimental results, the correlation of Alundum concentration in effluent and running time, the effect of rotor speed on effluent stream concentration, the particle size distribution curves for No. 6000 and No. 8000 white Alundum, the effect of flow rate on effluent stream concentration and the effect of flow rate on particle size distribution for both No. 6000 and No. 8000 white Alundum are presented. (Nakai, Y.)

  17. A Scale for Rating Fire-Prevention Contactors

    Science.gov (United States)

    M.L. Doolittle

    1979-01-01

    A scale is constructed to help fire-prevention program administrators determine if an individual contactor is effective at influencing people. The 24 items in the scale indicate the qualities that an effective contactor should have.

  18. Solvent extraction studies in miniature centrifugal contactors

    International Nuclear Information System (INIS)

    Siczek, A.A.; Meisenhelder, J.H.; Bernstein, G.J.; Steindler, M.J.

    1980-01-01

    A miniature short-residence-time centrifugal solvent extraction contactor and an eight-stage laboratory minibank of centrifugal contactors were used for testing the possibility of utilizing kinetic effects for improving the separation of uranium from ruthenium and zirconium in the Purex process. Results of these tests showed that a small improvement found in ruthenium and zirconium decontamination in single-stage solvent extraction tests was lost in the multistage extraction tests- in fact, the extent of saturation of the solvent by uranium, rather than the stage residence time, controlled the extent of ruthenium and zirconium extraction. In applying the centrifugal contactor to the Purex process, the primary advantages would be less radiolytic damage to the solvent, high troughput, reduced solvent inventory, and rapid attainment of steady-state operating conditions. The multistage mini contactor was also tested to determine the suitability of short-residence-time contactors for use with the Civex and Thorex processes and was found to be compatible with the requirements of these processes. (orig.) [de

  19. A vibration model for centrifugal contactors

    Energy Technology Data Exchange (ETDEWEB)

    Leonard, R.A.; Wasserman, M.O.; Wygmans, D.G.

    1992-11-01

    Using the transfer matrix method, we created the Excel worksheet ``Beam`` for analyzing vibrations in centrifugal contactors. With this worksheet, a user can calculate the first natural frequency of the motor/rotor system for a centrifugal contactor. We determined a typical value for the bearing stiffness (k{sub B}) of a motor after measuring the k{sub B} value for three different motors. The k{sub B} value is an important parameter in this model, but it is not normally available for motors. The assumptions that we made in creating the Beam worksheet were verified by comparing the calculated results with those from a VAX computer program, BEAM IV. The Beam worksheet was applied to several contactor designs for which we have experimental data and found to work well.

  20. A vibration model for centrifugal contactors

    International Nuclear Information System (INIS)

    Leonard, R.A.; Wasserman, M.O.; Wygmans, D.G.

    1992-11-01

    Using the transfer matrix method, we created the Excel worksheet ''Beam'' for analyzing vibrations in centrifugal contactors. With this worksheet, a user can calculate the first natural frequency of the motor/rotor system for a centrifugal contactor. We determined a typical value for the bearing stiffness (k B ) of a motor after measuring the k B value for three different motors. The k B value is an important parameter in this model, but it is not normally available for motors. The assumptions that we made in creating the Beam worksheet were verified by comparing the calculated results with those from a VAX computer program, BEAM IV. The Beam worksheet was applied to several contactor designs for which we have experimental data and found to work well

  1. Nuclear material inventory estimation in solvent extraction contactors

    International Nuclear Information System (INIS)

    Beyerlein, A.; Geldard, J.

    1986-06-01

    This report describes the development of simple nuclear material (uranium and plutonium) inventory relations for mixer-settler solvent extraction contactors used in reprocessing spent nuclear fuels. The relations are developed for light water reactor fuels where the organic phase is 30% tri-n-butylphosphate (TBP) by volume. For reprocessing plants using mixer-settler contactors as much as 50% of the nuclear material within the contactors is contained in A type (aqueous to organic extraction) contactors. Another very significant portion of the contactor inventory is in the partitioning contactors. The stripping contactors contain a substantial uranium inventory but contain a very small plutonium inventory (about 5 to 10% of the total contactor inventory). The simplified inventory relations developed in this work for mixer-settler contactors reproduce the PUBG databases within about a 5% standard deviation. They can be formulated to explicitly show the dependence of the inventory on nuclear material concentrations in the aqueous feed streams. The dependence of the inventory on contactor volumes, phase volume ratios, and acid and TBP concentrations are implicitly contained in parameters that can be calculated for a particular reprocessing plant from nominal flow sheet data. The terms in the inventory relations that represent the larger portion of the inventory in A type and partitioning contactors can be extended to pulsed columns virtually without change

  2. Assembly of contactors-separators in an extraction unit

    International Nuclear Information System (INIS)

    Beaujard, Jean; Menes, J.-C.; Ravoire, Jean.

    1977-01-01

    A description is given of an assembly of contactors-separators of an installation in which a transfer of mass or an isotope exchange occurs between two non miscible phases, characterized in that the contactors-separators are associated in m lines and n columns, one of the phases issuing from a contactor-separator being sent directly to the next contactor-separator of the same line, whilst the other phase, issuing from the same contactor-separator is sent directly to the next contactor-separator of the same column, each of the m lines and n columns being provided with one only pumping facility, the instantaneous flow rate of each phase, at the intake and outlet of each contactor-separator being appreciably identical [fr

  3. Dynamic behaviour of solvent contactors in fuel reprocessing plants- an analysis

    Energy Technology Data Exchange (ETDEWEB)

    Raju, R P; Siddiqui, H R [Nuclear Waste Management Group, Bhabha Atomic Research Centre, Mumbai (India); Murthy, K K; Kansra, V P [Fuel Reprocessing Group, Bhabha Atomic Research Centre, Mumbai (India)

    1994-06-01

    Fuel reprocessing plants carry out separation of useful fissile and fertile materials from spent nuclear fuels by isolating highly radioactive fission products using solvent extraction method. In the fuel reprocessing step of nuclear fuel cycle, optimisation of process parameters in the PUREX flowsheet design is of great importance particularly on account of the need to realize high degree of recovery of fissile and fertile materials and to ensure proper control on concentrations of fissile element in process streams for avoidance of criticality. In counter-current solvent contactors of PUREX flowsheet there are a variety of processes conditions which may cause plutonium accumulations that requires attention to ascertain safe Pu concentrations within the contactors. A study was carried out using the PUREX process mathematical model Solvent Extraction Program Having Interacting Solutes (SEPHIS) for pulsed solvent contactors in PREFRE-1, Tarapur and PREFRE-2, Kalpakkam flowsheets for optimising the process parameters in plutonium purification cycles. The study was extended to predict the behaviour of contactors handling plutonium bearing solutions under certain anticipated deviations in the process parameters. Modifications wherever necessary were carried out to the original SEPHIS code. This paper discusses the results obtained during this analysis. (author). 2 figs., 2 tabs.

  4. Recent advances in centrifugal contactors design

    International Nuclear Information System (INIS)

    Leonard, R.A.

    1987-10-01

    Advances in thedesign of the Argonne centrifugal contactor for solvent extaction are being realized as these contactors are built, tested, and used to implement the TRUEX process for the cleanup of nuclear waste liquids. These advances include (1) using off-the-shelf, face-mounted motors, (2) modifying the contractor so that relatively volatile solvents can be used, (3) adding a high-level liquid detector that can be used to alert the plant operator of process upsets, (4) providing secondary feed ports, (5) optimizing support frame design, (6) maintaining a linear design with external interstage lines so the stages can be allocated as needed for extraction, scrub, strip, and solvent cleanup operations, and (7) developing features that facilitate contractor operation in remote facilities. 11 refs., 8 figs

  5. Rotating biological contactors: the Canadian experience

    Energy Technology Data Exchange (ETDEWEB)

    Cuenca, Manuel A. [Ryerson Polytechnical Univ., Toronto, ON (Canada). Chemical Engineering Dept.; Smith, Tom [CMS Rotordisk Inc., Concord, ON (Canada); Vianna, Arlinda C. [Servico Nacional de Aprendizagem Industrial (SENAI), Salvador, BA (Brazil)

    1993-12-31

    In fifteen years, Rotating Biological Contactors (RBC) have become one of the most attractive technologies for secondary wastewater treatment. The present work is a review of the evolution of RBC technology in the last twenty years. In addition, the status of the technology in Canada is described, emphasizing industrial facilities and landfill leachate treatment. An enumeration of the most relevant development areas is included. (author). 34 refs., 3 figs., 7 tabs.

  6. Rotating biological contactors: the Canadian experience

    Energy Technology Data Exchange (ETDEWEB)

    Cuenca, Manuel A [Ryerson Polytechnical Univ., Toronto, ON (Canada). Chemical Engineering Dept.; Smith, Tom [CMS Rotordisk Inc., Concord, ON (Canada); Vianna, Arlinda C [Servico Nacional de Aprendizagem Industrial (SENAI), Salvador, BA (Brazil)

    1994-12-31

    In fifteen years, Rotating Biological Contactors (RBC) have become one of the most attractive technologies for secondary wastewater treatment. The present work is a review of the evolution of RBC technology in the last twenty years. In addition, the status of the technology in Canada is described, emphasizing industrial facilities and landfill leachate treatment. An enumeration of the most relevant development areas is included. (author). 34 refs., 3 figs., 7 tabs.

  7. Desorption of trihalomethanes in gas liquid contactors

    International Nuclear Information System (INIS)

    Ramirez Quesada, Kenneth

    2000-01-01

    Updated studies show that gastric cancer is related with the existence of trihalomethanes (THMs) in the drinking water. The trihalomethanes are sub products from the degradation of humic acids and your reaction with chlorine and bromine used like decontaminates. The desorption process is used to eliminate the THMs with air in contact with the water. The experimental design was used in three contactors. The contactors selected were: the bubbling's column, the packed column and the shaken tank without screen. There were selected three variable: initial concentration of THMs, the residence time and the turbulence degree (measured with the Reynolds number). The concentrations were made with a gas chromatograph. The objective of this project is to do a comparison with the gas liquid contactors more used in the industrial level to determinate which ones are the best in the desorption process. The conclusion of the experimental design is that the tank is the equipment with the best capacity to eliminate THMs. Too it includes other techniques to eliminate THMs of the water and your treatment [es

  8. Sludge behavior in centrifugal contactor operation for nuclear fuel reprocessing

    International Nuclear Information System (INIS)

    Sakamoto, Atsushi; Sano, Yuichi; Takeuchi, Masayuki; Okamura, Nobuo; Koizumi, Kenji

    2015-01-01

    The Japan Atomic Energy Agency (JAEA) has been developing the centrifugal contactor for spent fuel reprocessing. In this study, we investigated the sludge behavior in centrifugal contactors at three different scales. The operational conditions (the flow rate and rotor speed) were varied. Most insoluble particles such as sludge remained in the rotor via centrifugal force. The capture ratio of sludge in the contactor was measured as a function of particle size at various flow rates, rotor speeds, and contactor scales. The sludge adhered and accumulated inside the rotor as the operational time increased, and the operational conditions influenced the capture ratio of the sludge; a lower flow rate and higher rotor speed increased the capture ratio. The results confirmed that Stokes' law can be applied to estimate the experimental result on the behavior of the capture ratio for centrifugal contactors with different scales. (author)

  9. Development of a mechanistic model for prediction of CO2 capture from gas mixtures by amine solutions in porous membranes.

    Science.gov (United States)

    Ghadiri, Mehdi; Marjani, Azam; Shirazian, Saeed

    2017-06-01

    A mechanistic model was developed in order to predict capture and removal of CO 2 from air using membrane technology. The considered membrane was a hollow-fiber contactor module in which gas mixture containing CO 2 was assumed as feed while 2-amino-2-metyl-1-propanol (AMP) was used as an absorbent. The mechanistic model was developed according to transport phenomena taking into account mass transfer and chemical reaction between CO 2 and amine in the contactor module. The main aim of modeling was to track the composition and flux of CO 2 and AMP in the membrane module for process optimization. For modeling of the process, the governing equations were computed using finite element approach in which the whole model domain was discretized into small cells. To confirm the simulation findings, model outcomes were compared with experimental data and good consistency was revealed. The results showed that increasing temperature of AMP solution increases CO 2 removal in the hollow-fiber membrane contactor.

  10. Effect of sludge behavior on performance of centrifugal contactor

    Energy Technology Data Exchange (ETDEWEB)

    Sakamoto, A.; Sano, Y.; Takeuchi, M. [Japan Atomic Energy Agency - JAEA, 4-33 Muramatsu Tokai-mura Naka-gun Ibaraki-pref. 319-1194 (Japan)

    2016-07-01

    The Japan Atomic Energy Agency has been developing an annular centrifugal contactor for solvent extraction in spent fuel reprocessing, which allows the mixing of aqueous and organic phases in the annular area and their separation from the mixed phase in the rotor. The effects of sludge behavior on the performance of a centrifugal contactor were investigated. Sludge accumulation during the operation of the centrifugal contactor was observed only in the rotor. Based on the sludge accumulation behavior, the effects of rotor sludge accumulation on the performance of phase separation and extraction were investigated using several types of rotors, which simulated different sludge accumulation levels in the separation area. It was confirmed that rotor sludge accumulation would affect the phase separation performance but not the extraction performance. This can be explained by the structure of the centrifugal contactor, wherein the extraction reaction and phase separation mainly proceed in the housing and rotor, respectively.

  11. CALmsu contactor for solvent extraction with integrated flowrate meters

    International Nuclear Information System (INIS)

    Siddiqui, I.A.; Shah, B.V.; Theyyunni, T.K.

    1994-01-01

    Mixer-settlers are widely used as contactors in solvent extraction processes. In the nuclear industry, solvent extraction techniques are used for the separation and purification of a range of materials. A major difficulty is faced in the nuclear industry due to the constraints on the design of the equipment and its operation by the presence of radioactive materials in process solutions. The development of CALmsu contactor was necessitated by the requirements of the operating environment in radiochemical plants. This contactor is a mixer-settler designed to use a CALMIX (combined air lifting and mixing device) static mixer. The CALMIX comprises two air lifts which raise the liquid phases to a highly turbulent mixing zone situated above the lifts. Its principle and construction are simple, and it is compact in size. It is a passive device and needs no maintenance. It has proved to be efficient during extensive testing. The simple and efficient CALmsu contactor internals are specially engineered for use of CALMIX mixer. It has been extensively tested in pilot plant for extraction and stripping of uranium, recovery of uranium from thorium by THOREX process and for treatment of degraded solvents. A model for the design of CALmsu contactors has been evolved and based on this model a software for engineering design of CALMIX and CALmsu contactors of throughput between 50 and 3000 lph has been developed. (author)

  12. CALmsu contactor for solvent extraction with integrated flowrate meters

    Energy Technology Data Exchange (ETDEWEB)

    Siddiqui, I A; Shah, B V; Theyyunni, T K [Process Engineering and Systems Development Division, Bhabha Atomic Research Centre, Mumbai (India)

    1994-06-01

    Mixer-settlers are widely used as contactors in solvent extraction processes. In the nuclear industry, solvent extraction techniques are used for the separation and purification of a range of materials. A major difficulty is faced in the nuclear industry due to the constraints on the design of the equipment and its operation by the presence of radioactive materials in process solutions. The development of CALmsu contactor was necessitated by the requirements of the operating environment in radiochemical plants. This contactor is a mixer-settler designed to use a CALMIX (combined air lifting and mixing device) static mixer. The CALMIX comprises two air lifts which raise the liquid phases to a highly turbulent mixing zone situated above the lifts. Its principle and construction are simple, and it is compact in size. It is a passive device and needs no maintenance. It has proved to be efficient during extensive testing. The simple and efficient CALmsu contactor internals are specially engineered for use of CALMIX mixer. It has been extensively tested in pilot plant for extraction and stripping of uranium, recovery of uranium from thorium by THOREX process and for treatment of degraded solvents. A model for the design of CALmsu contactors has been evolved and based on this model a software for engineering design of CALMIX and CALmsu contactors of throughput between 50 and 3000 lph has been developed. (author). 8 refs., 1 fig.

  13. A unifying mechanism accounts for sensing of membrane curvature by BAR domains, amphipathic helices and membrane-anchored proteins

    DEFF Research Database (Denmark)

    Bhatia, Vikram Kjøller; Hatzakis, Nikos; Stamou, Dimitrios

    2010-01-01

    itself. We thus anticipate that membrane curvature will promote the redistribution of proteins that are anchored in membranes through any type of hydrophobic moiety, a thesis that broadens tremendously the implications of membrane curvature for protein sorting, trafficking and signaling in cell biology....

  14. Water reuse potential in truck wash using a Rotating Biological Contactor

    OpenAIRE

    Eduardo Lucas Subtil; José Carlos Mierzwa; Ivanildo Hespanhol; Raphael Rodrigues

    2016-01-01

    This study evaluated the water reuse potential for truck washing using the effluent treated by a Rotating Biological Contactor (RBC) operated in full scale. In order to evaluate the reuse potential, a mass balance was performed for the reuse system taking into account the concentration of Total Dissolved Solids as the critical contaminant. The treatment system produced an effluent with average concentration of color, turbidity, TDS and BOD5 of 45 ± 14 uC, 15 ± 6.0 NTU, 244 ± 99 mg TDS / L and...

  15. Nuclear material inventory estimation in solvent extraction contactors III. Final report for the period 1 January 1988 - 28 February 1989

    International Nuclear Information System (INIS)

    Beyerlein, A.L.; Geldard, J.F.

    1989-03-01

    Simple mathematical models have been developed for estimating the nuclear material inventory in the solvent extraction contactors of nuclear fuel reprocessing facilities from measured nuclear material concentrations in the tanks feeding the purification cycles. The report describes the models and their application to the Eurochemic Reprocessing Plant in Belgium, and the development of a computer simulation program, PUPART, for investigating the effects of process variation as well as measurement error on near-real-time accounting methods. Figs and tabs

  16. Development of centrifugal contactor for FBR fuel reprocessing

    International Nuclear Information System (INIS)

    Washiya, Tadahiro; Takeuchi, Masayuki; Suganuma, Takashi; Aose, Shinichi; Ogino, Hideki

    2003-01-01

    In the Feasibility Study on Commercialized Fast Reactor Cycle Systems, the aqueous reprocessing technology is nominated as a candidate for future reprocessing system, which supposes to apply a centrifugal contactor in the extraction process. For the reprocessing plant, the centrifugal contactor has great advantages such as reducing solvent degradation, improving of equipment utilization rate, compact designing of equipment layout and critical safety domination. From these advantages, the centrifugal contactor is crucial equipment in the aqueous reprocessing process. Since 1985, JNC has been developing the centrifugal contactor. The single unit development has been accomplished and basic characteristics such as extraction performance, fluidic performance and remote maintenance performance have been determined. A durability test has been conducted for high longevity, with consideration given to the nitric acid mist and estimation of the equipment lifetime. System test equipment with centrifugal contactors of engineering scale was installed, and uranium test was conducted. Up to now, a standard flow sheet test in the extraction process and mal-operation test assuming the one stage shutdown condition have been performed. (author)

  17. On calculation of the electrostatic potential of a phosphatidylinositol phosphate-containing phosphatidylcholine lipid membrane accounting for membrane dynamics.

    Directory of Open Access Journals (Sweden)

    Jonathan C Fuller

    Full Text Available Many signaling events require the binding of cytoplasmic proteins to cell membranes by recognition of specific charged lipids, such as phosphoinositol-phosphates. As a model for a protein-membrane binding site, we consider one charged phosphoinositol phosphate (PtdIns(3P embedded in a phosphatidylcholine bilayer. As the protein-membrane binding is driven by electrostatic interactions, continuum solvent models require an accurate representation of the electrostatic potential of the phosphoinositol phosphate-containing membrane. We computed and analyzed the electrostatic potentials of snapshots taken at regular intervals from molecular dynamics simulations of the bilayer. We observe considerable variation in the electrostatic potential of the bilayer both along a single simulation and between simulations performed with the GAFF or CHARMM c36 force fields. However, we find that the choice of GAFF or CHARMM c36 parameters has little effect on the electrostatic potential of a given configuration of the bilayer with a PtdIns(3P embedded in it. From our results, we propose a remedian averaging method for calculating the electrostatic potential of a membrane system that is suitable for simulations of protein-membrane binding with a continuum solvent model.

  18. Applicability of hydroxylamine nitrate reductant in pulse-column contactors

    International Nuclear Information System (INIS)

    Reif, D.J.

    1983-05-01

    Uranium and plutonium separations were made from simulated breeder reactor spent fuel dissolver solution with laboratory-sized pulse column contactors. Hydroxylamine nitrate (HAN) was used for reduction of plutonium (1V). An integrated extraction-partition system, simulating a breeder fuel reprocessing flowsheet, carried out a partial partition of uranium and plutonium in the second contactor. Tests have shown that acceptable coprocessing can be ontained using HAN as a plutonium reductant. Pulse column performance was stable even though gaseous HAN oxidation products were present in the column. Gas evolution rates up to 0.27 cfm/ft 2 of column cross section were tested and found acceptable

  19. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  20. Effectiveness of Forestry Agency Personnel as Fire Prevention Contactors

    Science.gov (United States)

    M.L. Doolittle

    1980-01-01

    A major responsibility of county forest rangers in North Carolina is fire prevention. Personal contact with the public is essential to the successful performance of this function. A survey of 50 North Carolina rangers revealed that the degree of success for each ranger was directly related to the specific effort put forth as a contactor.

  1. Ionic liquid performance in pilot plant contactors for aromatics extraction

    NARCIS (Netherlands)

    Onink, S.A.F.

    2011-01-01

    The main objectives of this study were an investigation into the applicability, in this case extraction capacity and equipment performance, of room temperature ionic liquids as solvent in the extraction of aromatics from aliphatics and a comparison of three types of contactors (a rotating disc

  2. Model for the dynamic study of AC contactors

    Energy Technology Data Exchange (ETDEWEB)

    Corcoles, F.; Pedra, J.; Garrido, J.P.; Baza, R. [Dep. d' Eng. Electrica ETSEIB. UPC, Barcelona (Spain)

    2000-08-01

    This paper proposes a model for the dynamic analysis of AC contactors. The calculation algorithm and implementation are discussed. The proposed model can be used to study the influence of the design parameters and the supply in their dynamic behaviour. The high calculation speed of the implemented algorithm allows extensive ranges of parameter variations to be analysed. (orig.)

  3. MEMBRANE BIOTREATMENT OF VOC-LADEN AIR

    Science.gov (United States)

    The paper discusses membrane biotreatment of air laden with volatile organic compounds (VOCs). Microporous flat-sheet and hollow-fiber membrane contactors were used to support air-liquid mass transfer interfaces. These modules were used in a two-step process to transfer VOCs fr...

  4. Hybrid indirect/direct contactor for thermal management of counter-current processes

    Science.gov (United States)

    Hornbostel, Marc D.; Krishnan, Gopala N.; Sanjurjo, Angel

    2018-03-20

    The invention relates to contactors suitable for use, for example, in manufacturing and chemical refinement processes. In an aspect is a hybrid indirect/direct contactor for thermal management of counter-current processes, the contactor comprising a vertical reactor column, an array of interconnected heat transfer tubes within the reactor column, and a plurality of stream path diverters, wherein the tubes and diverters are configured to block all straight-line paths from the top to bottom ends of the reactor column.

  5. Hydraulic performance of a multistage array of advanced centrifugal contactors

    International Nuclear Information System (INIS)

    Hodges, M.E.

    1984-01-01

    The hydraulic characteristics of an advanced design centrifugal contactor array have been determined at the Savannah River Laboratory (SRL). The advanced design utilizes couette mixing (Taylor vortices) in the annulus between the rotating and stationary bowls. Excellent phase separation over a wide range of flow conditions was obtained. Interfaces within an entire eight-stage array were controlled with a single weir air pressure. 2 references, 5 figures

  6. Integration issues of a plasma contactor Power Electronics Unit

    Science.gov (United States)

    Pinero, Luis R.; York, Kenneth W.; Bowers, Glen E.

    1995-01-01

    A hollow cathode-based plasma contactor is baselined on International Space Station Alpha (ISSA) for spacecraft charge control. The plasma contactor system consists of a hollow cathode assembly (HCA), a power electronics unit (PEU), and an expellant management unit (EMU). The plasma contactor has recently been required to operate in a cyclic mode to conserve xenon expellant and extend system life. Originally, a DC cathode heater converter was baselined for a continuous operation mode because only a few ignitions of the hollow cathode were expected. However, for cyclic operation, a DC heater supply can potentially result in hollow cathode heater component failure due to the DC electrostatic field. This can prevent the heater from attaining the proper cathode tip temperature for reliable ignition of the hollow cathode. To mitigate this problem, an AC cathode heater supply was therefore designed, fabricated, and installed into a modified PEU. The PEU was tested using resistive loads and then integrated with an engineering model hollow cathode to demonstrate stable steady-state operation. Integration issues such as the effect of line and load impedance on the output of the AC cathode heater supply and the characterization of the temperature profile of the heater under AC excitation were investigated.

  7. Composite perfluorohydrocarbon membranes, their preparation and use

    Energy Technology Data Exchange (ETDEWEB)

    Ding, Yong; Bikson, Benjamin

    2017-04-04

    Composite porous hydrophobic membranes are prepared by forming a perfluorohydrocarbon layer on the surface of a preformed porous polymeric substrate. The substrate can be formed from poly (aryl ether ketone) and a perfluorohydrocarbon layer can be chemically grafted to the surface of the substrate. The membranes can be utilized for a broad range of fluid separations, such as microfiltration, nanofiltration, ultrafiltration as membrane contactors for membrane distillation and for degassing and dewatering of fluids. The membranes can further contain a dense ultra-thin perfluorohydrocarbon layer superimposed on the porous poly (aryl ether ketone) substrate and can be utilized as membrane contactors or as gas separation. membranes for natural gas treatment and gas dehydration.

  8. Membrane processes in biotechnology: an overview.

    Science.gov (United States)

    Charcosset, Catherine

    2006-01-01

    Membrane processes are increasingly reported for various applications in both upstream and downstream technology, such as the established ultrafiltration and microfiltration, and emerging processes as membrane bioreactors, membrane chromatography, and membrane contactors for the preparation of emulsions and particles. Membrane systems exploit the inherent properties of high selectivity, high surface-area-per-unit-volume, and their potential for controlling the level of contact and/or mixing between two phases. This review presents these various membrane processes by focusing more precisely on membrane materials, module design, operating parameters and the large range of possible applications.

  9. THE TESTING OF COMMERCIALLY AVAILABLE ENGINEERING AND PLANT SCALE ANNULAR CENTRIFUGAL CONTACTORS FOR THE PROCESSING OF SPENT NUCLEAR FUEL

    International Nuclear Information System (INIS)

    Jack D. Law; David Meikrantz; Troy Garn; Nick Mann; Scott Herbst

    2006-01-01

    Annular centrifugal contactors are being evaluated for process scale solvent extraction operations in support of United State Advanced Fuel Cycle Initiative goals. These contactors have the potential for high stage efficiency if properly employed and optimized for the application. Commercially available centrifugal contactors are being tested at the Idaho National Laboratory to support this program. Hydraulic performance and mass transfer efficiency have been measured for portions of an advanced nuclear fuel cycle using 5-cm diameter annular centrifugal contactors. Advanced features, including low mix sleeves and clean-in-place rotors, have also been evaluated in 5-cm and 12.5-cm contactors

  10. A Centrifugal Contactor Design to Facilitate Remote Replacement

    International Nuclear Information System (INIS)

    Meikrantz, David H.; Law, Jack D.; Garn, Troy G.; Macaluso, Lawrence L.

    2011-01-01

    Advanced designs of nuclear fuel recycling and radioactive waste treatment plants are expected to include more ambitious goals for solvent extraction based separations including; higher separations efficiency, high-level waste minimization, and a greater focus on continuous processes to minimize cost and footprint. Therefore, Annular Centrifugal Contactors (ACCs) are destined to play a more important role for such future processing schemes. This work continues the development of remote designs for ACCs that can process the large throughputs needed for future nuclear fuel recycling and radioactive waste treatment plants. A three stage, 12.5 cm diameter rotor module has been constructed and is being evaluated for use in highly radioactive environments. This prototype assembly employs three standard CINC V-05 clean-in-place (CIP) units modified for remote service and replacement via new methods of connection for solution inlets, outlets, drain and CIP. Hydraulic testing and functional checks were successfully conducted and then the prototype was evaluated for remote handling and maintenance. Removal and replacement of the center position V-05R contactor in the three stage assembly was demonstrated using an overhead rail mounted PaR manipulator. Initial evaluation indicates a viable new design for interconnecting and cleaning individual stages while retaining the benefits of commercially reliable ACC equipment. Replacement of a single stage via remote manipulators and tools is estimated to take about 30 minutes, perhaps fast enough to support a contactor change without loss of process equilibrium. The design presented in this work is scalable to commercial ACC models from V-05 to V-20 with total throughput rates ranging from 20 to 650 liters per minute.

  11. Extended residence time centrifugal contactor design modification and centrifugal contactor vane plate valving apparatus for extending mixing zone residence time

    Science.gov (United States)

    Wardle, Kent E.

    2017-06-06

    The present invention provides an annular centrifugal contactor, having a housing adapted to receive a plurality of flowing liquids; a rotor on the interior of the housing; an annular mixing zone, wherein the annular mixing zone has a plurality of fluid retention reservoirs with ingress apertures near the bottom of the annular mixing zone and egress apertures located above the ingress apertures of the annular mixing zone; and an adjustable vane plate stem, wherein the stem can be raised to restrict the flow of a liquid into the rotor or lowered to increase the flow of the liquid into the rotor.

  12. Tests of a Higgins contactor for the engineering-scale resin loading of uranium

    International Nuclear Information System (INIS)

    Spence, R.D.; Haas, P.A.

    1978-01-01

    The loading of uranium on weak-acid ion exchange resin is a basic step in the production of fuel particles for high-temperature gas-cooled reactors (HTGRs). In the work reported here, an engineering-scale continuous resin loader (2-in.-ID Higgins contactor) was tested with existing engineering-scale process equipment. The Higgins contactor was first successfully used to convert Na + -form resin to the H + -form; then it was evaluated as a uranium loader. Results show that the 2-in.-ID Higgins contactor can easily load 25 kg of uranium per day, indicating that a 4-in.-ID contactor could load 100 kg/day. Process control was achieved by monitoring and controlling the density, pH, and inventory volume of the uranium feed solution. This control scheme is amenable to remote operation

  13. Improved annular centrifugal contactor for solvent extraction reprocessing of nuclear reactor fuel

    International Nuclear Information System (INIS)

    Bernstein, G.J.; Leonard, R.A.; Ziegler, A.A.; Steindler, M.J.

    1978-01-01

    An improved annular centrifugal contactor has been developed for solvent extraction reprocessing of spent nuclear reactor fuel. The design is an extension of a contactor developed several years ago at Argonne National Laboratory. Its distinguishing features are high throughput, high stage efficiency and the ability to handle a broad range of aqueous-to-organic phase flow ratios and density ratios. Direct coupling of the mixing and separating rotor to a motorized spindle simplifies the design and makes the contactor particularly suitable for remote maintenance. A unit that is critically safe by geometry is under test and a larger unit is being fabricated. Multi-stage miniature contactors operating on the annular mixing principle are being used for laboratory flow sheet studies. 8 figures

  14. Engineering test of stripping performance by multi-centrifugal contactors system for spent nuclear reprocessing

    International Nuclear Information System (INIS)

    Masayuki Takeuchi; Tadahiro Washiya; Hiroki Nakabayashi; Takashi Suganuma; Shinnichi Aose

    2005-01-01

    Japan Nuclear Cycle Development Institute (JNC) has been developing centrifugal contactors which are compact and high performance for solvent extraction process in industrial reprocessing plant. The stripping performance including equilibrium time for distribution and hydraulic behavior of the multi-centrifugal contactors were mainly evaluated by using uranium nitrite solution on engineering scale (10 kgHM/hr). In particular, the effects of feed temperature of stripping solution and O/A on the stripping performance were focused in this test. As results, no hydraulic problem such as overflow and entrainment were observed in multi-centrifugal contactors system through all conditions, and the uranium and acid concentrations showed desirable profiles which were nearly consistent with calculated one by MIXSET-X code. As to stripping performance, uranium leak concentration in solvent reached to less than 0.01 g/L, which is target of the stripping performance on this centrifugal contactors system, within nine stages on all conditions. It was also found that the effect of feed temperature of stripping solution (35 degree C → 60 degree C) or O/A (1.0→0.8) on stripping performance corresponds to distribution capacity of two contactors, respectively. The stage efficiency for a contactor was estimated as 97-98% on stripping stage. There were no uranium leaks (less than 40μg/L) in spent solvent discharged from the final stage. The profiles of uranium concentration in multi-contactors become stable within 10 minutes after the stripping test starting. In this way, it was demonstrated that the centrifugal contactors system has good stripping performance on engineering scale. (authors)

  15. Treatment of Antibiotic Pharmaceutical Wastewater Using a Rotating Biological Contactor

    Directory of Open Access Journals (Sweden)

    Rongjun Su

    2015-01-01

    Full Text Available Rotating biological contactors (RBC are effective for treating wastewater, while they are rarely reported to be used for treating antibiotic pharmaceutical wastewater (APW. The current study investigates treatment of APW using an RBC. The effects of influent concentration, number of stages, and temperature on the remediation of APW were studied. The results indicated, even at low ambient temperature, 45% COD and 40% NH4+-N removal efficiencies. Moreover, the BOD5 removal efficiency was 85%. Microscopic observations illustrated that there were various active microorganisms displayed in the biofilms and their distribution changed from stage to stage. Compared with activated sludge, the biofilms in this study have higher content of dry matter and are easier to dehydrate and settle. Compared with current commercial incineration processes or advanced oxidation processes, RBC can greatly reduce the treatment cost. This research shows RBC is effective for such an inherently biorecalcitrant wastewater even at low ambient temperature.

  16. Soil-fluid-structure interaction applied to the Oued Taht dam (taking into account the membrane effect.

    Directory of Open Access Journals (Sweden)

    Nasreddine Krenich

    2018-01-01

    Full Text Available The objective of this work is to analyze the dynamic behavior (modal behavior of the "Oued Taht" arch dam located at MASCARA, taking into consideration the effect of soil-fluid-structure interaction. The finite element code "Ansys" was chosen for the dynamic modeling of the dam that is the subject of this study. Three hypotheses were used for soil-structure interaction modeling; model with embedded base which corresponds to the case where the phenomenon of interactions soil-structure is neglected, model with ground of foundation without mass which consists in taking into account the kinematic component of interaction soil structure and neglecting the inertial component and the model with foundation soil with mass where the two components of soil-structure interaction are taken into account. For the fluid, the model of added masses (equivalent to the westergaard approach using the SURF element available in the Ansys code library was used. A comparison between the different models of the "Oued Taht" dam was made; it has been found that the taking into account of the soil-fluid-structure interaction phenomenon modifies the period of the system and that the modeling of the dam with and without fluid gives a very important difference of the periods. The results obtained were compared with those of the "Brezina" dam, which is a gravity dam located in BAYADH. The work has shown that the periods of the "Oued Taht" dam with soil-fluid-structure interaction modeling are very out of phase with the periods without fluid modeling (taking into account only the soilstructure interaction phenomenon. which is not the case for the Brezina dam where the periods for the two models are getting closer. The periods between the two models mentioned before are close to the dam of Brézina because the latter is a dam which participates much more by its own weight than by its vault (thickness of the vault varies between 36.3 m at the base and 5m in crest which is the

  17. Water reuse potential in truck wash using a Rotating Biological Contactor

    Directory of Open Access Journals (Sweden)

    Eduardo Lucas Subtil

    2016-11-01

    Full Text Available This study evaluated the water reuse potential for truck washing using the effluent treated by a Rotating Biological Contactor (RBC operated in full scale. In order to evaluate the reuse potential, a mass balance was performed for the reuse system taking into account the concentration of Total Dissolved Solids as the critical contaminant. The treatment system produced an effluent with average concentration of color, turbidity, TDS and BOD5 of 45 ± 14 uC, 15 ± 6.0 NTU, 244 ± 99 mg TDS / L and 14 ± 7.3 mg O2 / L, respectively. Based on the mass balance, and considering the TDS concentration established in NBR 13.696, if the final rinse does not use clean water, the potential for effluent reuse can reach 40%. However, if clean water is used as 30% of the total rinsing volume, it would be possible to reuse 70% of the treated effluent without compromising truck washing performance. This water reuse approach would result in an operational cost reduction of R$ 2,590.75/month.

  18. ISS And Space Environment Interactions Without Operating Plasma Contactor

    Science.gov (United States)

    Carruth, M. R., Jr.; Ferguson, Dale; Suggs,Rob; McCollum, Matt

    2001-01-01

    The International Space Station (ISS) will be the largest, highest power spacecraft placed in orbit. Because of this the design of the electrical power system diverged markedly from previous systems. The solar arrays will operate at 160 V and the power distribution voltage will be 120 V. The structure is grounded to the negative side of the solar arrays so under the right circumstances it is possible to drive the ISS potential very negative. A plasma contactor has been added to the ISS to provide control of the ISS structure potential relative to the ambient plasma. The ISS requirement is that the ISS structure not be greater than 40 V positive or negative of local plasma. What are the ramifications of operating large structures with such high voltage power systems? The application of a plasma contactor on ISS controls the potential between the structure and the local plasma, preventing degrading effects. It is conceivable that there can be situations where the plasma contactor might be non-functional. This might be due to lack of power, the need to turn it off during some of the build-up sequences, the loss of functionality for both plasma contactors before a replacement can be installed, similar circumstances. A study was undertaken to understand how important it is to have the contactor functioning and how long it might be off before unacceptable degradation to ISS could occur. The details of interaction effects on spacecraft have not been addressed until driven by design. This was true for ISS. If the structure is allowed to float highly negative impinging ions can sputter exposed conductors which can degrade the primary surface and also generate contamination due to the sputtered material. Arcing has been known to occur on solar arrays that float negative of the ambient plasma. This can also generate electromagnetic interference and voltage transients. Much of the ISS structure and pressure module surfaces exposed to space is anodized aluminum. The anodization

  19. Membrane distillation with porous metal hollow fibers for the concentration of thermo-sensitive solutions

    NARCIS (Netherlands)

    Shukla, Sushumna

    2014-01-01

    This thesis presents an original approach for the concentration of thermo-sensitive solutions: the Sweep Gas Membrane Distillation (SGMD) process. A new membrane contactor with metallic hollow fibers has been designed and allows the distillation process to be operational at low temperature. Heat is

  20. Dynamic materials accounting for solvent-extraction systems

    Energy Technology Data Exchange (ETDEWEB)

    Cobb, D.D.; Ostenak, C.A.

    1979-01-01

    Methods for estimating nuclear materials inventories in solvent-extraction contactors are being developed. These methods employ chemical models and available process measurements. Comparisons of model calculations and experimental data for mixer-settlers and pulsed columns indicate that this approach should be adequate for effective near-real-time materials accounting in nuclear fuels reprocessing plants.

  1. Dynamic materials accounting for solvent-extraction systems

    International Nuclear Information System (INIS)

    Cobb, D.D.; Ostenak, C.A.

    1979-01-01

    Methods for estimating nuclear materials inventories in solvent-extraction contactors are being developed. These methods employ chemical models and available process measurements. Comparisons of model calculations and experimental data for mixer-settlers and pulsed columns indicate that this approach should be adequate for effective near-real-time materials accounting in nuclear fuels reprocessing plants

  2. Membrane Technologies in Wine Industry: An Overview.

    Science.gov (United States)

    El Rayess, Youssef; Mietton-Peuchot, Martine

    2016-09-09

    Membrane processes are increasingly reported for various applications in wine industry such as microfiltration, electrodialysis, and reverse osmosis, but also emerging processes as bipolar electrodialysis and membrane contactor. Membrane-based processes are playing a critical role in the field of separation/purification, clarification, stabilization, concentration, and de-alcoholization of wine products. They begin to be an integral part of the winemaking process. This review will provide an overview of recent developments, applications, and published literature in membrane technologies applied in wine industry.

  3. Development of a Power Electronics Unit for the Space Station Plasma Contactor

    Science.gov (United States)

    Hamley, John A.; Hill, Gerald M.; Patterson, Michael J.; Saggio, Joseph, Jr.; Terdan, Fred; Mansell, Justin D.

    1994-01-01

    A hollow cathode plasma contactor has been baselined as a charge control device for the Space Station (SS) to prevent deleterious interactions of coated structural components with the ambient plasma. NASA LeRC Work Package 4 initiated the development of a plasma contactor system comprised of a Power Electronics Unit (PEU), an Expellant Management Unit (EMU), a command and data interface, and a Plasma Contactor Unit (PCU). A breadboard PEU was designed and fabricated. The breadboard PEU contains a cathode heater and discharge power supply, which were required to operate the PCU, a control and auxiliary power converter, an EMU interface, a command and telemetry interface, and a controller. The cathode heater and discharge supplies utilized a push-pull topology with a switching frequency of 20 kHz and pulse-width-modulated (PWM) control. A pulse ignition circuit derived from that used in arcjet power processors was incorporated in the discharge supply for discharge ignition. An 8088 based microcontroller was utilized in the breadboard model to provide a flexible platform for controller development with a simple command/data interface incorporating a direct connection to SS Mulitplexer/Demultiplexer (MDM) analog and digital I/O cards. Incorporating this in the flight model would eliminate the hardware and software overhead associated with a 1553 serial interface. The PEU autonomously operated the plasma contactor based on command inputs and was successfully integrated with a prototype plasma contactor unit demonstrating reliable ignition of the discharge and steady-state operation.

  4. Assessment of bacterial growth and total organic carbon removal on granular activated carbon contactors.

    Science.gov (United States)

    Bancroft, K; Maloney, S W; McElhaney, J; Suffet, I H; Pipes, W O

    1983-01-01

    The overall growth rate of bacteria on granular activated carbon (GAC) contactors at the Philadelphia Torresdale Water Treatment Pilot Plant facility was found to decrease until steady state was reached. The growth rate was found to fluctuate between 6.94 X 10(-3) and 8.68 X 10(-4) doublings per h. The microbiological removal of total organic carbon (TOC) was calculated by considering the GAC contactors as semiclosed continuous culture systems and using growth yield factors determined in laboratory experiments. After ozonation, the average TOC entering the contactors was 1,488 micrograms/liter, and the average effluent TOC was 497 micrograms/liter. Microbiological TOC removal was found to average 240 micrograms/liter on GAC contactors, which was not significantly different from microbiological TOC (220 micrograms/liter) removal across a parallel sand contactor where no adsorption took place. Thus, GAC did not appear to enhance biological TOC removal. Bacterial growth and maintenance was responsible for approximately 24% of the TOC removal on GAC under the conditions of this study. PMID:6639023

  5. ISS and Space Environment Interactions in Event of Plasma Contactor Failure

    Science.gov (United States)

    Carruth, M. R., Jr.; Munafo, Paul M. (Technical Monitor)

    2000-01-01

    The International Space Station (ISS), illustrated in Figure 1, will be the largest, highest power spacecraft placed in orbit. Because of this the design of the electrical power system diverged markedly from previous systems. The solar arrays will operate at 160 V and the power distribution voltage will be 120 V. The structure is grounded to the negative side of the solar arrays so under the right circumstances it is possible to drive the ISS potential very negative. A plasma contactor has been added to the ISS to provide control of the ISS structure potential relative to the ambient plasma. The ISS requirement is that the ISS structure not be greater than 40 V positive or negative of local plasma. What are the ramifications of operating large structures with such high voltage power systems? The application of a plasma contactor on ISS controls the potential between the structure and the local plasma, preventing degrading effects. It is conceivable that there can be situations where the plasma contactor might be non-functional. This might be due to lack of power, the need to turn it off during some of the build-up sequences, the loss of functionality for both plasma contactors before a replacement can be installed, and similar circumstances. A study was undertaken to understand how important it is to have the contactor functioning and how long it might be off before unacceptable degradation to ISS could occur.

  6. Assessment of bacterial growth and total organic carbon removal on granular activated carbon contactors.

    Science.gov (United States)

    Bancroft, K; Maloney, S W; McElhaney, J; Suffet, I H; Pipes, W O

    1983-09-01

    The overall growth rate of bacteria on granular activated carbon (GAC) contactors at the Philadelphia Torresdale Water Treatment Pilot Plant facility was found to decrease until steady state was reached. The growth rate was found to fluctuate between 6.94 X 10(-3) and 8.68 X 10(-4) doublings per h. The microbiological removal of total organic carbon (TOC) was calculated by considering the GAC contactors as semiclosed continuous culture systems and using growth yield factors determined in laboratory experiments. After ozonation, the average TOC entering the contactors was 1,488 micrograms/liter, and the average effluent TOC was 497 micrograms/liter. Microbiological TOC removal was found to average 240 micrograms/liter on GAC contactors, which was not significantly different from microbiological TOC (220 micrograms/liter) removal across a parallel sand contactor where no adsorption took place. Thus, GAC did not appear to enhance biological TOC removal. Bacterial growth and maintenance was responsible for approximately 24% of the TOC removal on GAC under the conditions of this study.

  7. Preliminary Study of Greywater Treatment through Rotating Biological Contactor

    Directory of Open Access Journals (Sweden)

    Ashfaq Ahmed Pathan

    2011-07-01

    Full Text Available The characteristics of the greywater vary from country to country and it depends upon the cultural and social behavior of the respective country. There was a considerable need to characterize and recycle the greywater. In this regard greywater was separated from the black water and analyzed for various physiochemical parameters. Among various greywater recycling treatment technologies, RBC (Rotating Biological Contactor is more effective treatment technique in reducing COD (Chemical Oxygen Demand and organic matters from the greywater. But this technology was not applied and tested in Pakistan. There was extensive need to investigate the RBC technology for greywater recycling at small scale before applying at mass scale. To treat the greywater, a single-stage RBC simulator was designed and developed at laboratory scale. An electric motor equipped with gear box to control the rotations of the disks was mounted on the tank. The simulator was run at the rate of 1.7 rpm. The disc area of the RBC was immersed about 40% in the greywater. Water samples were collected at each HRT (Hydraulic Retention Time and analyzed for the parameters such as pH, conductivity, TDS (Total Dissolved Solids, salinity, BOD5 (Biochemical Oxygen Demand, COD and suspended solids by using standard methods. The results are encouraging with percentage removal of BOD5 and COD being 53 and 60% respectively.

  8. Modified rotating biological contactor for removal of dichloromethane vapours.

    Science.gov (United States)

    Ravi, R; Philip, Ligy; Swaminathan, T

    2015-01-01

    Bioreactors are used for the treatment of waste gas and odour that has gained much acceptance in the recent years to treat volatile organic compounds (VOCs). The different types of bioreactors (biofilter, biotrickling filter and bioscrubber) have been used for waste gas treatment. Each of these reactors has some advantages and some limitations. Though biodegradation is the main process for the removal of the pollutants, the mechanisms of removal and the microbial communities may differ among these bioreactors. Consequently, their performance or removal efficiency may also be different. Clogging of reactor and pressure drop are the main problems. In this study attempts are made to use the principle of rotating biological contactor (RBC) used for wastewater treatment for the removal of VOC. To overcome the above problem the RBC is modified which is suitable for the treatment of VOC (dichloromethane, DCM). DCM is harmful to human health and hazardous to the atmospheric environment. Modified RBC had no clogging problems and no pressure drop. So, it can handle the pollutant load for a longer period of time. A maximum elimination capacity of 25.7 g/m3 h has been achieved in this study for the DCM inlet load of 58 g/m3 h. The average biofilm thickness is 1 mm. The transient behaviour of the modified RBC treating DCM was investigated. The modified RBC is able to handle shutdown, restart and shock loading operations.

  9. Theoretical studies on membrane-based gas separation using computational fluid dynamics (CFD) of mass transfer

    International Nuclear Information System (INIS)

    Sohrabi, M.R.; Marjani, A.; Davallo, M.; Moradi, S.; Shirazian, S.

    2011-01-01

    A 2D mass transfer model was developed to study carbon dioxide removal by absorption in membrane contactors. The model predicts the steady state absorbent and carbon dioxide concentrations in the membrane by solving the conservation equations. The continuity equations for three sub domains of the membrane contactor involving the tube; membrane and shell were obtained and solved by finite element method (FEM). The model was based on 'non-wetted mode' in which the gas phase filled the membrane pores. Laminar parabolic velocity profile was used for the liquid flow in the tube side; whereas, the gas flow in the shell side was characterized by Happel's free surface model. Axial and radial diffusion transport inside the shell, through the membrane, and within the tube side of the contactor was considered in the mass transfer model. The predictions of percent CO/sub 2/ removal obtained by modeling were compared with the experimental values obtained from literature. They were the experimental results for CO/sub 2/ removal from CO/sub 2//N/sub 2/ gas mixture with amines aqueous solutions as the liquid solvent using polypropylene membrane contactor. The modeling predictions were in good agreement with the experimental values for different values of gas and liquid flow rates. (author)

  10. Mesoporous fluorocarbon-modified silica aerogel membranes enabling long-term continuous CO2 capture with large absorption flux enhancements.

    Science.gov (United States)

    Lin, Yi-Feng; Chen, Chien-Hua; Tung, Kuo-Lun; Wei, Te-Yu; Lu, Shih-Yuan; Chang, Kai-Shiun

    2013-03-01

    The use of a membrane contactor combined with a hydrophobic porous membrane and an amine absorbent has attracted considerable attention for the capture of CO2 because of its extensive use, low operational costs, and low energy consumption. The hydrophobic porous membrane interface prevents the passage of the amine absorbent but allows the penetration of CO2 molecules that are captured by the amine absorbent. Herein, highly porous SiO2 aerogels modified with hydrophobic fluorocarbon functional groups (CF3 ) were successfully coated onto a macroporous Al2 O3 membrane; their performance in a membrane contactor for CO2 absorption is discussed. The SiO2 aerogel membrane modified with CF3 functional groups exhibits the highest CO2 absorption flux and can be continuously operated for CO2 absorption for extended periods of time. This study suggests that a SiO2 aerogel membrane modified with CF3 functional groups could potentially be used in a membrane contactor for CO2 absorption. Also, the resulting hydrophobic SiO2 aerogel membrane contactor is a promising technology for large-scale CO2 absorption during the post-combustion process in power plants. Copyright © 2013 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  11. Simulation of time variation of Uranium, Plutonium and fission product hold up in mixer settler contactors

    International Nuclear Information System (INIS)

    Dionisi, M.; D'Agostino, F.; Remetti, R.

    1990-01-01

    A simulation model of PUREX process extraction phase for a contactors (mixer-settlers) battery has been developed. This model has been implemented in a FORTRAN code tailored both for mainframe and PC. The main goal of the code is to determine Uranium and Plutonium hold-ups vs.time within contactors in order to implement a NRTA project for a reprocessing plant. These results are extremely important for a complete analysis of NRTA system perfomance particularly to overcome the difficulty of executing physical inventory within liquid-liquid contactors of extraction lines. The chemical process simulation has been carried out conventional theoretical models with the exeption of hydrodynamic simulation which has been developed utilizing a model based on experimental results

  12. Uranium and zirconium mass transfer testing of 5.5-cm-diam centrifugal contactors

    International Nuclear Information System (INIS)

    DeMuth, S.F.; Randolph, J.D.

    1988-01-01

    As part of the Consolidated Fuel Reprocessing Program of the Oak Ridge National Laboratory, compact centrifugal contacts were designed and prototypes build for the Breeder Reprocessing Engineering Test (BRET) facility with a throughput capacity of 0.1 t/d of heavy metals. While the construction of BRET has been put on hold indefinitely, development of the 5.5-cm-diam centrifugal contactors has advanced due to the contactor's broad applicability in other areas of fuel reprocessing and other liquid-liquid extraction. Due to the short residence time of the process fluids in a centrifugal contactor, it was necessary to measure the mass transfer efficiency for a typical process flowsheet. This was done with depleted uranium and 91 Zr. The results of mass transfer tests with uranium and zirconium are reported in this paper

  13. Single Stage Contactor Testing Of The Next Generation Solvent Blend

    Energy Technology Data Exchange (ETDEWEB)

    Herman, D. T.; Peters, T. B.; Duignan, M. R.; Williams, M. R.; Poirier, M. R.; Brass, E. A.; Garrison, A. G.; Ketusky, E. T.

    2014-01-06

    The Modular Caustic Side Solvent Extraction (CSSX) Unit (MCU) facility at the Savannah River Site (SRS) is actively pursuing the transition from the current BOBCalixC6 based solvent to the Next Generation Solvent (NGS)-MCU solvent to increase the cesium decontamination factor. To support this integration of NGS into the MCU facility the Savannah River National Laboratory (SRNL) performed testing of a blend of the NGS (MaxCalix based solvent) with the current solvent (BOBCalixC6 based solvent) for the removal of cesium (Cs) from the liquid salt waste stream. This testing utilized a blend of BOBCalixC6 based solvent and the NGS with the new extractant, MaxCalix, as well as a new suppressor, tris(3,7dimethyloctyl) guanidine. Single stage tests were conducted using the full size V-05 and V-10 liquid-to-liquid centrifugal contactors installed at SRNL. These tests were designed to determine the mass transfer and hydraulic characteristics with the NGS solvent blended with the projected heel of the BOBCalixC6 based solvent that will exist in MCU at time of transition. The test program evaluated the amount of organic carryover and the droplet size of the organic carryover phases using several analytical methods. The results indicate that hydraulically, the NGS solvent performed hydraulically similar to the current solvent which was expected. For the organic carryover 93% of the solvent is predicted to be recovered from the stripping operation and 96% from the extraction operation. As for the mass transfer, the NGS solvent significantly improved the cesium DF by at least an order of magnitude when extrapolating the One-stage results to actual Seven-stage extraction operation with a stage efficiency of 95%.

  14. Biodiesel synthesis from Jatropha curcas L. oil and ethanol in a continuous centrifugal contactor separator

    NARCIS (Netherlands)

    Abduh, Muhammad Yusuf; van Ulden, Wouter; Kalpoe, Vijay; van de Bovenkamp, Hendrik H.; Manurung, Robert; Heeres, Hero J.

    The synthesis of fatty acid ethyl esters (FAEE) from Jatropha curcas L. oil was studied in a batch reactor and a continuous centrifugal contactor separator (CCCS) using sodium ethoxide as the catalyst. The effect of relevant process variables like rotational speed, temperature, catalyst

  15. Validation of a simple method for predicting the disinfection performance in a flow-through contactor.

    Science.gov (United States)

    Pfeiffer, Valentin; Barbeau, Benoit

    2014-02-01

    Despite its shortcomings, the T10 method introduced by the United States Environmental Protection Agency (USEPA) in 1989 is currently the method most frequently used in North America to calculate disinfection performance. Other methods (e.g., the Integrated Disinfection Design Framework, IDDF) have been advanced as replacements, and more recently, the USEPA suggested the Extended T10 and Extended CSTR (Continuous Stirred-Tank Reactor) methods to improve the inactivation calculations within ozone contactors. To develop a method that fully considers the hydraulic behavior of the contactor, two models (Plug Flow with Dispersion and N-CSTR) were successfully fitted with five tracer tests results derived from four Water Treatment Plants and a pilot-scale contactor. A new method based on the N-CSTR model was defined as the Partially Segregated (Pseg) method. The predictions from all the methods mentioned were compared under conditions of poor and good hydraulic performance, low and high disinfectant decay, and different levels of inactivation. These methods were also compared with experimental results from a chlorine pilot-scale contactor used for Escherichia coli inactivation. The T10 and Extended T10 methods led to large over- and under-estimations. The Segregated Flow Analysis (used in the IDDF) also considerably overestimated the inactivation under high disinfectant decay. Only the Extended CSTR and Pseg methods produced realistic and conservative predictions in all cases. Finally, a simple implementation procedure of the Pseg method was suggested for calculation of disinfection performance. Copyright © 2013 Elsevier Ltd. All rights reserved.

  16. Solvent Carryover Characterization and Recovery for a 10-inch Single Stage Centrifugal Contactor

    International Nuclear Information System (INIS)

    Lentsch, R.D.; Stephens, A.B.; Leung, D.T.; Baffling, K.E.; Harmon, H.D.; Suggs, P.C.

    2006-01-01

    A test program has been performed to characterize the organic solvent carryover and recovery from centrifugal contactors in the Caustic-side Solvent Extraction (CSSX) process. CSSX is the baseline design for removing cesium from salt solutions for Department of Energy (DOE) Savannah River Site's Salt Waste Processing Facility. CSSX uses a custom solvent to extract cesium from the salt solution in a series of single stage centrifugal contactors. Meeting the Waste Acceptance Criteria at the Defense Waste Processing Facility and Saltstone, as well as plant economics, dictate that solvent loss should be kept to a minimum. Solvent droplet size distribution in the aqueous outlet streams of the CSSX contactors is of particular importance to the design of solvent recovery equipment. Because insufficient solvent droplet size data existed to form a basis for the recovery system design, DOE funded the CSSX Solvent Carryover Characterization and Recovery Test (SCCRT). This paper presents the droplet size distribution of solvent and concentration in the contactor aqueous outlet streams as a function of rotor speed, bottom plate type, and flow rate. It also presents the performance data of a prototype coalescer. (authors)

  17. Modeling Cryptosporidium spp. Oocyst Inactivation in Bubble-Diffuser Ozone Contactors

    Science.gov (United States)

    1998-07-01

    requirements for Giardia lamblia (G. lamblia) and viruses under the Surface Water Treatment Rule (SWTR). Minimum CT requirements include relatively...parvum and C. muris ) oocysts in ozone bubble-diffuser contactors. The model is calibrated with semi-batch kinetic data, verified with pilot-scale

  18. Dynamics of a microbial biofilm in a rotating biological contactor for ...

    African Journals Online (AJOL)

    Wastewater from wine-related industries is characterised by high variability in COD and pH. Disposal of these effluents with little or no treatment could lead to heavy financial penalties or pollution of soil and water resources. A pilot-scale rotating biological contactor (RBC) was evaluated for the treatment of winery effluent, ...

  19. Liquid flow rate effects during partial evaporation in a falling film micro contactor

    NARCIS (Netherlands)

    Moschou, P.; Croon, de M.H.J.M.; Schaaf, van der J.; Schouten, J.C.

    2013-01-01

    The focus of this study is the investigation of the effect of liquid flow rate on partial evaporation, enhanced by convective nitrogen flow, in a falling film micro contactor. Experiments are performed at different flow rates and for a certain heating liquid temperature. The temperatures of the gas

  20. Novel highly integrated biodiesel production technology in a centrifugal contactor separator device

    NARCIS (Netherlands)

    Kraai, G. N.; Schuur, B.; van Zwol, F.; van de Bovenkamp, H. H.; Heeres, H. J.

    2009-01-01

    The base catalyzed production of biodiesel (FAME) from sunflower oil and methanol in a continuous centrifugal contactor separator (CCS) with integrated reaction and phase separation was studied. The effect of catalyst loading (sodium methoxide), temperature, rotational frequency and flow rates of

  1. Synthesis and refining of sunflower biodiesel in a cascade of continuous centrifugal contactor separators

    NARCIS (Netherlands)

    Bin Abu Ghazali, Yusuf; van Ulden, Wouter; van de Bovenkamp, Hendrik; Teddy, T; Picchioni, Francesco; Manurung, Robert; Heeres, Hero J.

    The synthesis of fatty acid methyl esters (FAME) from sunflower oil and methanol was studied in a continuous centrifugal contactor separator (CCCS) using sodium methoxide as the catalyst. The effect of relevant process variables like oil and methanol flow rate, rotational speed and catalyst

  2. Real-time UV-visible spectroscopy analysis of purple membrane-polyacrylamide film formation taking into account Fano line shapes and scattering.

    Science.gov (United States)

    Gomariz, María; Blaya, Salvador; Acebal, Pablo; Carretero, Luis

    2014-01-01

    We theoretically and experimentally analyze the formation of thick Purple Membrane (PM) polyacrylamide (PA) films by means of optical spectroscopy by considering the absorption of bacteriorhodopsin and scattering. We have applied semiclassical quantum mechanical techniques for the calculation of absorption spectra by taking into account the Fano effects on the ground state of bacteriorhodopsin. A model of the formation of PM-polyacrylamide films has been proposed based on the growth of polymeric chains around purple membrane. Experimentally, the temporal evolution of the polymerization process of acrylamide has been studied as function of the pH solution, obtaining a good correspondence to the proposed model. Thus, due to the formation of intermediate bacteriorhodopsin-doped nanogel, by controlling the polymerization process, an alternative methodology for the synthesis of bacteriorhodopsin-doped nanogels can be provided.

  3. Temperature Profile Measurements in a Newly Constructed 30-Stage 5 cm Centrifugal Contactor Pilot Plant

    International Nuclear Information System (INIS)

    Garn, Troy G.; Meikrantz, Dave H.; Greenhalgh, Mitchell R.; Law, Jack D.

    2008-01-01

    An annular centrifugal contactor pilot plant incorporating 30 stages of commercial 5 cm CINC V-02 units has been built and operated at INL during the past year. The pilot plant includes an automated process control and data acquisitioning system. The primary purpose of the pilot plant is to evaluate the performance of a large number of inter-connected centrifugal contactors and obtain temperature profile measurements within a 30-stage cascade. Additional solvent extraction flowsheet testing using stable surrogates is also being considered. Preliminary hydraulic testing was conducted with all 30 contactors interconnected for continuous counter-current flow. Hydraulic performance and system operational tests were conducted successfully but with higher single-stage rotor speeds found necessary to maintain steady interstage flow at flowrates of 1 L/min and higher. Initial temperature profile measurements were also completed in this configuration studying the performance during single aqueous and two-phase counter-current flow at ambient and elevated inlet solution temperatures. Temperature profile testing of two discreet sections of the cascade required additional feed and discharge connections. Lamp oil, a commercially available alkane mixture of C14 to C18 chains, and tap water adjusted to pH 2 were the solution feeds for all the testing described in this report. Numerous temperature profiles were completed using a newly constructed 30-stage centrifugal contactor pilot plant. The automated process control and data acquisition system worked very well throughout testing. Temperature data profiles for an array of total flowrates (FT) and contactor rpm values for both single-phase and two-phase systems have been collected with selected profiles and comparisons reported. Total flowrates (FT) ranged from 0.5-1.4 L/min with rotor speeds from 3500-4000 rpm. Solution inlet temperatures ranging from ambient up to 50 C were tested. Ambient temperature testing shows that a small

  4. Effects of solvent-extraction contactor selection on flowsheet and facility design

    International Nuclear Information System (INIS)

    Whatley, M.E.

    1982-01-01

    The notion is developed that the selection of a solvent extraction contactor is part of a more general development of principles and philosophy guiding the overall plant design. Specifically, the requirements and constraints placed on the plant by the solvent extraction system must be consistent with those imposed by the other operations, which generally are more expensive and more complicated. Were a conservative philosophy employed throughout the plant, the choice of pulsed columns seem correct. Were the plant intended to employ modern techniques and state-of-the-art technology, particularly in remote maintenance and process control, the selection of centrifugal contactors seems appropriate. The process improvements attainable from employing more stages in a more tightly controlled solvent extraction system seem marginal at present when applied to conventional flowsheets, although the cost-benefit may be attractive in a modern plant. The potential for improvement through major flowsheet modification can not presently be assessed quantitatively

  5. Study on the performance of the hydraulic and mass-transfer with miniature centrifugal contactor

    International Nuclear Information System (INIS)

    Wang Jianchen; Tang Wencheng; Fan Shilei; Lian Jun

    1997-01-01

    The hydraulic performance and the mass-transfer properties of HNO 3 , Fe 3+ , Nd 3+ are studied in H 2 O-30% TRPO-kerosene system at different conditions with single-stage φ = 10 mm miniature centrifugal contactor. The rotor's speed varies from 4000 r/min to 4500 r/min. The total throughput is less than 600 mL/h. the phase ratio(o/a) changes from 1/10 to 10/1. Under the above experimental conditions, the single contactor operates very well and gives good performance. The stage efficiencies of HNO 3 and Nd 3+ are about 90%. The Fe 3+ extraction is very slow kinetically and the stage efficiency of Fe 3+ is low

  6. Application showcases for a small scale membrane contactor for fine chemical processes

    NARCIS (Netherlands)

    Roelands, C.P.M.; Ngene, I.S.

    2011-01-01

    The transition from batch to continuous processing in fine-chemicals industries offers many advantages; among these are a high volumetric productivity, improved control over reaction conditions resulting in a higher yield and selectivity, a small footprint and a safer process due to a smaller

  7. DETERMINATION OF LIQUID FILM THICKNESS FOLLOWING DRAINING OF CONTACTORS, VESSELS, AND PIPES IN THE MCU PROCESS

    International Nuclear Information System (INIS)

    Poirier, M; Fernando Fondeur, F; Samuel Fink, S

    2006-01-01

    The Department of Energy (DOE) identified the caustic side solvent extraction (CSSX) process as the preferred technology to remove cesium from radioactive waste solutions at the Savannah River Site (SRS). As a result, Washington Savannah River Company (WSRC) began designing and building a Modular CSSX Unit (MCU) in the SRS tank farm to process liquid waste for an interim period until the Salt Waste Processing Facility (SWPF) begins operations. Both the solvent and the strip effluent streams could contain high concentrations of cesium which must be removed from the contactors, process tanks, and piping prior to performing contactor maintenance. When these vessels are drained, thin films or drops will remain on the equipment walls. Following draining, the vessels will be flushed with water and drained to remove the flush water. The draining reduces the cesium concentration in the vessels by reducing the volume of cesium-containing material. The flushing, and subsequent draining, reduces the cesium in the vessels by diluting the cesium that remains in the film or drops on the vessel walls. MCU personnel requested that Savannah River National Laboratory (SRNL) researchers conduct a literature search to identify models to calculate the thickness of the liquid films remaining in the contactors, process tanks, and piping following draining of salt solution, solvent, and strip solution. The conclusions from this work are: (1) The predicted film thickness of the strip effluent is 0.010 mm on vertical walls, 0.57 mm on horizontal walls and 0.081 mm in horizontal pipes. (2) The predicted film thickness of the salt solution is 0.015 mm on vertical walls, 0.74 mm on horizontal walls, and 0.106 mm in horizontal pipes. (3) The predicted film thickness of the solvent is 0.022 mm on vertical walls, 0.91 mm on horizontal walls, and 0.13 mm in horizontal pipes. (4) The calculated film volume following draining is: (a) Salt solution receipt tank--1.6 gallons; (b) Salt solution feed

  8. Operating experience of centrifugal contactors used in a third plutonium purification cycle at the Marcoule reprocessing plant

    International Nuclear Information System (INIS)

    Coste, J.A.; Breschet, C.A.; Delafontaine, G.L.

    1991-01-01

    Multistage centrifugal contactors of the type SGN-ROBATEL LX 208 NSC are used in a third plutonium cycle at the Marcoule Reprocessing Plant, they have been smooth-running since the commissioning in 1984. The four centrifugal contactors, totalling 32 stages, are used for Extraction. Scrub and Acidic Strip, and a bank of three flat mixer-settlers is used for plutonium blocking, and soda washing of the solvent. The plutonium product, the residual activity of which is less than one microcurie per gram, is diluent washed in a bank of three flat mixer-settlers, before been concentrated in a zirconium evaporator to 200 g. 1 -1

  9. Exchange between the stagnant and flowing zone in gas-flowing solids-fixed bed contactors

    Directory of Open Access Journals (Sweden)

    ALEKSANDAR P. DUDUKOVIC

    2005-02-01

    Full Text Available In countercurrent gas – flowing solids – fixed bed contactors, a fraction of the flowing solids is in motion (dynamic holdup, while the other fraction is resting on the fixed bed elements. In this study it was experimentally proved that the stagnant zone should not be considered as a dead part of the column, but that there is a dynamic exchange between these two portions of flowing solids particles. Combining a mathematical model with tracer experiments, the rate of exchange was determined and it was shown that only a small part (ca. 20 % of the stagnant region should be considered as a dead one.

  10. Effect of pulsed-column-inventory uncertainty on dynamic materials accounting

    International Nuclear Information System (INIS)

    Ostenak, C.A.

    1985-01-01

    Reprocessing plants worldwide use the Purex solvent-extraction process and pulsed-column contactors to separate and purify uranium and plutonium from spent nuclear fuels. The importance of contactor in-process inventory to dynamic materials accounting in reprocessing plants is illustrated using the Allied-General Nuclear Services Plutonium Purification Process (PPP) of the now decommissioned Barnwell Nuclear Fuels Plant. This study shows that (1) good estimates of column inventory are essential for detecting short-term losses of in-process materials, but that (2) input-output (transfer) measurement correlations limit the accounting sensitivity for longer accounting periods (greater than or equal to 1 wk for the PPP). 6 refs., 2 figs., 3 tabs

  11. Partitioning of Tank Waste Sludge in a 5-cm Centrifugal Contactor Under Caustic-Side Solvent Extraction Conditions

    International Nuclear Information System (INIS)

    Birdwell, Jr. J.F.

    2001-01-01

    A test program has been performed to evaluate the effect of solids on the hydraulic performance of a 5-cm centrifugal contactor under conditions present in the extraction section of the Caustic-Side Solvent Extraction (CSSX) process. In addition to determining if the ability to separate the aqueous and organic phases is affected by the presence of solids in a feed solution, the extent to which solids are accumulated in the contactor was also assessed. The reported task was motivated by the need to determine if removal of cesium from Savannah River Site tank waste can be performed using a contactor-based CSSX process without first removing sludge that is suspended in the feed solution. The ability to pass solids through the CSSX process could facilitate placement of CSSX upstream of a process in which alpha-decaying actinides and strontium are removed from the waste stream by precipitation with monosodium titanate (MST). This relative placement of the CSSX and MST processes is desirable because removal of cesium would greatly reduce the activity level of the feed stream to the MST process, thereby reducing the level of shielding needed and mitigating remote maintenance design features of MST equipment. Both results would significantly reduce the cost of the Salt Processing Project. Test results indicate conclusively that a large fraction of suspended sludge that enters the centrifugal contactor remains inside. It is expected that extended operation would result in continued accumulation of solids and that hydraulic performance would be adversely affected. Results also indicate that a fraction of the solids partitions to the phase boundary and could affect phase separation as contactor operations progress

  12. Examination of Organic Carryover from 2-cm Contactors to Support the Modular CSSX Unit

    International Nuclear Information System (INIS)

    Nash, Charles A.; Norato, Michael A.; Walker; D. Douglas; Pierce, Robert A.; Eubanks, Ronnye A.; Clark, James D.; Smith, Wilson M. Jr.; Crump, Stephen L.; Nelson, D. Zane; Fink, Samuel D.; Peters, Thomas B.; May, Cecil G.; Herman, David T.; Bolton, Henry L.

    2005-01-01

    A bank of four 2-cm centrifugal contactors was operated in countercurrent fashion to help address questions about organic carryover for the Modular Caustic Side Solvent Extraction (CSSX) Unit (MCU). The contactors, having weirs sized for strip operation, were used to examine carryover for both strip effluent (SE) and decontaminated salt solution (DSS). Since only one bank of contactors was available in the short time frame of this work, the organic phase and only one aqueous phase were present in the flow loops at a time. Personnel maintained flowsheet-typical organic phase to aqueous phase (O:A) flow ratios when varying flow rates. Solvent from two different batches were tested with strip solution. In addition, potential mitigations of pH adjustment and coalescing media were examined. The experiment found that organic carryover after decanting averaged 220 ppm by mass with a range of 74 to 417 ppm of Isopar(reg s ign) L for strip effluent (SE)/organic solvent contacts. These values are based on measured modifier. Values were bounded by a value of 95 ppm based upon Isopar(reg s ign) L values as reported. The higher modifier-based numbers are considered more reliable at this time. Carryover of Isopar(reg s ign) L in DSS simulant averaged 77 ppm by mass with a range of 70 to 88 ppm of Isopar(reg s ign) L based on modifier content. The carryover was bounded by a value of 19 ppm based upon Isopar(reg s ign) L values as reported. More work is needed to resolve the discrepancy between modifier and Isopar(reg s ign) L values. The work did not detect organic droplets greater than 18 microns in SE. Strip output contained droplets down to 0.5 micron in size. Droplets in DSS were almost monodisperse by comparison, having a size range 4.7 +/- 1.6 micron in one test and 5.2 +/- 0.8 micron in the second demonstration. Optical microscopy provided qualitative results confirming the integrity of droplet size measurements in this work. Acidic or basic adjustments of aqueous strip

  13. Examination of Organic Carryover from 2-cm Contactors to Support the Modular CSSX Unit

    Energy Technology Data Exchange (ETDEWEB)

    Nash, Charles A.; Norato, Michael A.; Walker; D. Douglas; Pierce, Robert A.; Eubanks, Ronnye A.; Clark, James D.; Smith, Wilson M. Jr.; Crump, Stephen L.; Nelson, D. Zane; Fink, Samuel D.; Peters, Thomas B.; May, Cecil G.; Herman, David T.; Bolton, Henry L.

    2005-04-29

    A bank of four 2-cm centrifugal contactors was operated in countercurrent fashion to help address questions about organic carryover for the Modular Caustic Side Solvent Extraction (CSSX) Unit (MCU). The contactors, having weirs sized for strip operation, were used to examine carryover for both strip effluent (SE) and decontaminated salt solution (DSS). Since only one bank of contactors was available in the short time frame of this work, the organic phase and only one aqueous phase were present in the flow loops at a time. Personnel maintained flowsheet-typical organic phase to aqueous phase (O:A) flow ratios when varying flow rates. Solvent from two different batches were tested with strip solution. In addition, potential mitigations of pH adjustment and coalescing media were examined. The experiment found that organic carryover after decanting averaged 220 ppm by mass with a range of 74 to 417 ppm of Isopar{reg_sign} L for strip effluent (SE)/organic solvent contacts. These values are based on measured modifier. Values were bounded by a value of 95 ppm based upon Isopar{reg_sign} L values as reported. The higher modifier-based numbers are considered more reliable at this time. Carryover of Isopar{reg_sign} L in DSS simulant averaged 77 ppm by mass with a range of 70 to 88 ppm of Isopar{reg_sign} L based on modifier content. The carryover was bounded by a value of 19 ppm based upon Isopar{reg_sign} L values as reported. More work is needed to resolve the discrepancy between modifier and Isopar{reg_sign} L values. The work did not detect organic droplets greater than 18 microns in SE. Strip output contained droplets down to 0.5 micron in size. Droplets in DSS were almost monodisperse by comparison, having a size range 4.7 +/- 1.6 micron in one test and 5.2 +/- 0.8 micron in the second demonstration. Optical microscopy provided qualitative results confirming the integrity of droplet size measurements in this work. Acidic or basic adjustments of aqueous strip solution

  14. Reactor performance in terms of COD and nitrogen removal and bacterial community structure of a three-stage rotating bioelectrochemical contactor

    KAUST Repository

    Sayess, Rassil R.; Saikaly, Pascal; El-Fadel, Mutasem E.; Li, Dong; Semerjian, Lucy A.

    2013-01-01

    contactor (referred to as RBC-MFC unit) integrating MFC with RBC technology was constructed for simultaneous removal of carbonaceous and nitrogenous compounds and electricity generation from a synthetic medium containing acetate and ammonium. The performance

  15. Reduction stripping of plutonium (IV) with hydroxylamine nitrate in the centrifugal contactor

    International Nuclear Information System (INIS)

    Zhang Zefu; Ding Dachun; Fei Hongcheng

    1989-01-01

    Reduction stripping of Pu(IV) with hydroxylamine nitrate under conditions of Purex 3B contactor is carried out with 16-stage mixer-centrifugal settler in laboratory scale. Results show that the apparent recovery of Pu is more than 99.9%. But there is a great difference in the concentration of plutonium of every stage in extraction equipment at different temperature. For example, plutonium concentrations in organic phase of several stages near the organic effluent at 45-50 deg C are lower than that at 20-24 deg C. Thus, recovery efficiency of plutonium can be assured only for the former. However, plutonium will probably be lost, if operating conditions are fluctuated. In addition, plutonium accumulated in the extraction equipment increased appreciably for the case of 20-24 deg C. Therefore, in order to ensure recovery efficiency of Pu, reduction stripping of Pu should be made at higher temperature

  16. Dynamic performance analysis of permanent magnet contactor with a flux-weakening control strategy

    Science.gov (United States)

    Wang, Xianbing; Lin, Heyun; Fang, Shuhua; Jin, Ping; Wang, Junhua; Ho, S. L.

    2011-04-01

    A new flux-weakening control strategy for permanent magnet contactors is proposed. By matching the dynamic attraction force and the antiforce, the terminal velocity and collision energy of the movable iron in the closing process are significantly reduced. The movable iron displacement is estimated by detecting the closing voltage and current with the proposed control. A dynamic mathematical model is also established under four kinds of excitation scenarios. The attraction force and flux linkage are predicted by finite element method and the dynamics of the closing process is simulated using the 4th-order Runge-Kutta algorithm. Experiments are carried out on a 250A prototype with an intelligent control unit to verify the proposed control strategy.

  17. Uranium, neptunium and plutonium kinetics of extraction by tributylphosphate and trilaurylamine in a centrifugal contactor

    International Nuclear Information System (INIS)

    Bergeonneau, P.; Jaouen, C.; Germain, M.; Bathellier, A.

    1977-01-01

    Uranium, plutonium and neptunium kinetics of transfer between various aqueous nitric solutions and solvents have been measured at the laboratory scale, using a centrifugal contactor especially developed in the laboratory. The transfer kinetics of nitric acid, hexavalent U, tetravalent U, Np and Pu from nitric acid solutions into 30% TBP in r-dodecane and 10% trilaurylamine in r-dodecane have been studied. The effects of rotation speed, temperature, initial nitric acid concentration, metal concentration on extraction and stripping kinetics have been investigated. The results obtained show that TBP extraction and stripping are more rapid than trilaurylamine ones. The low activation energies of transfer reactions with TBP suggest that both in extraction and stripping, the transfer rate is limited by the diffusion of the species in the aqueous and organic phases. For trilaurylamine, the transfer mechanism appears more complex

  18. Americium-curium separation by means of selective extraction of hexavalent americium using a centrifugal contactor

    International Nuclear Information System (INIS)

    Musikas, C.; Germain, M.; Bathellier, A.

    1979-01-01

    This paper deals with Am (VI) - Cm (III) separation in nitrate media. The kinetics of oxidation of Am (III) by sodium persulfate in the presence of Ag + ions were reinvestigated by studying the effect of additions of small amounts of reagents which do not drastically change the distribution coefficients of Am (VI) or Cm (III) ions. Organo phosphorus solvents were selected because they are radiation resistant, possess weak reductant properties and that their affinity for hexavalent ion is high. The operating procedure was selected by consideration of the results of the two previous investigations. This can be done by using a centrifugal contactor enabling in to set organic-aqueous phase contact time in accordance with the kinetics of extraction of Am (VI), oxidation of Am (III) in aqueous phase, and reduction of Am (VI) in organic phase

  19. Clean-in-Place and Reliability Testing of a Commercial 12.5-cm Annular Centrifugal Contactor at the INL

    International Nuclear Information System (INIS)

    N. R. Mann; T. G. Garn; D. H. Meikrantz; J. D. Law; T. A. Todd

    2007-01-01

    The renewed interest in advancing nuclear energy has spawned the research of advanced technologies for recycling nuclear fuel. A significant portion of the advanced fuel cycle includes the recovery of selected actinides by solvent extraction methods utilizing centrifugal contactors. Although the use of centrifugal contactors for solvent extraction is widely known, their operation is not without challenges. Solutions generated from spent fuel dissolution contain unknown quantities of undissolved solids. A majority of these solids will be removed via various methods of filtration. However, smaller particles are expected to carry through to downstream solvent extraction processes and equipment. In addition, solids/precipitates brought about by mechanical or chemical upsets are another potential area of concern. During processing, particulate captured in the rotor assembly by high centrifugal forces eventually forms a cake-like structure on the inner wall introducing balance problems and negatively affecting phase separations. One of the features recently developed for larger engineering scale Annular Centrifugal Contactors (ACCs) is the Clean-In-Place (CIP) capability. Engineered spray nozzles were installed into the hollow central rotor shaft in all four quadrants of the rotor assembly. This arrangement allows for a very convenient and effective method of solids removal from within the rotor assembly

  20. Clean-in-Place and Reliability Testing of a Commercial 12.5 cm Annular Centrifugal Contactor at the INL

    International Nuclear Information System (INIS)

    N. R. Mann; T. G. Garn; D. H. Meikrantz; J. D. Law; T. A. Todd

    2007-01-01

    The renewed interest in advancing nuclear energy has spawned the research of advanced technologies for recycling nuclear fuel. A significant portion of the advanced fuel cycle includes the recovery of selected actinides by solvent extraction methods utilizing centrifugal contactors. Although the use of centrifugal contactors for solvent extraction is widely known, their operation is not without challenges. Solutions generated from spent fuel dissolution contain unknown quantities of undissolved solids. A majority of these solids will be removed via various methods of filtration. However, smaller particles are expected to carry through to downstream solvent extraction processes and equipment. In addition, solids/precipitates brought about by mechanical or chemical upsets are another potential area of concern. During processing, particulate captured in the rotor assembly by high centrifugal forces eventually forms a cake-like structure on the inner wall introducing balance problems and negatively affecting phase separations. One of the features recently developed for larger engineering scale Annular Centrifugal Contactors (ACCs) is the Clean-In-Place (CIP) capability. Engineered spray nozzles were installed into the hollow central rotor shaft in all four quadrants of the rotor assembly. This arrangement allows for a very convenient and effective method of solids removal from within the rotor assembly

  1. PERBANDINGAN DESAIN IPAL ANAEROBIC BIOFILTER DENGAN ROTATING BIOLOGICAL CONTACTOR UNTUK LIMBAH CAIR TEKSTIL DI SURABAYA

    Directory of Open Access Journals (Sweden)

    Yogie Restu Firmansyah

    2017-01-01

    Full Text Available Effluen Instalasi Pengolahan Air Limbah (IPAL di Pabrik Tekstil X belum memenuhi kriteria yang ada, terutama untuk masalah warna. Sistem pengolahan IPAL menggunakan Anaerobic Biofilter memiliki kelebihan menyisihkan bahan organik yang tinggi, kebutuhan lahan yang relatif tidak besar, dan biaya operasi yang murah dibandingkan dengan sistem lumpur aktif yang menggunakan proses aerasi. Rotating Biological Contactor (RBC juga memiliki kelebihan yang sama dengan anaerobic biofilter. Perbandingan antara kedua sistem tersebut diperlukan untuk mengetahui sistem yang paling efektif untuk mengolah air limbah di Pabrik Textil X. Pengolahan adsorbsi batok arang kelapa dipilih untuk menghilangkan warna. Perencanaan ini dilakukan dengan menggunakan metode yang sistematis dimulai pengumpulan data primer dan sekunder yang berupa data karakteristik dan debit air limbah, lalu dilakukan perhitungan dan penggambaran Detail Engineering Desan (DED, volume pekerjaan dan Rancangan Anggaran Biaya (RAB, setelah itu dilakukan pembahasan untuk membandingkan kelebihan dan kekurangan dari unit anaerobic Biofilter yang dilengkapi adsorbsi arang batok kelapa dan Rotating Biological Contactor yang dilengkapi adsorbsi arang batok kelapa, lalu diambil kesimpulan dan saran yang relevan dengan tujuan dari perancanaan ini. Dari perhitungan DED didapat dimensi untuk masing masing unit IPAL sebagai berikut Bak ekualisasi (2,6 m x 2,6 m x 2 m, Septic tank (1,75 m x 1,5m x 2,5m, Anaerobic Filter 4 kompartemen (4,5m x 2,5m x 2,5m, , RBC 2 shaft  (2,75m x 2,75 m x 1m, Adsorbsi (3,5 mx 6,75m x 0,55m. Biaya investasi alternative 1 sebesar Rp   700.193.694,29, biaya operasi sebesar Rp 50.222.462,40, biaya perawatan sebesar Rp 3.495.000,00. Alternatif 2 biaya investasi sebesar Rp 777.526.655,53, biaya operasi sebesar Rp Rp 53.012.599,20  , biaya perawatan sebesar Rp 3.495.000,00. Kelebihan anaerobic filter adalah biaya investasi yang lebih kecil, kebutuhan lahan yang lebih sedikit yaitu

  2. Evaluation of a New Remote Handling Design for High Throughput Annular Centrifugal Contactors

    International Nuclear Information System (INIS)

    Meikrantz, David H.; Garn, Troy G.; Law, Jack D.; Macaluso, Lawrence L.

    2009-01-01

    Advanced designs of nuclear fuel recycling plants are expected to include more ambitious goals for aqueous based separations including; higher separations efficiency, high-level waste minimization, and a greater focus on continuous processes to minimize cost and footprint. Therefore, Annular Centrifugal Contactors (ACCs) are destined to play a more important role for such future processing schemes. Previous efforts defined and characterized the performance of commercial 5 cm and 12.5 cm single-stage ACCs in a 'cold' environment. The next logical step, the design and evaluation of remote capable pilot scale ACCs in a 'hot' or radioactive environment was reported earlier. This report includes the development of remote designs for ACCs that can process the large throughput rates needed in future nuclear fuel recycling plants. Novel designs were developed for the remote interconnection of contactor units, clean-in-place and drain connections, and a new solids removal collection chamber. A three stage, 12.5 cm diameter rotor module has been constructed and evaluated for operational function and remote handling in highly radioactive environments. This design is scalable to commercial CINC ACC models from V-05 to V-20 with total throughput rates ranging from 20 to 650 liters per minute. The V-05R three stage prototype was manufactured by the commercial vendor for ACCs in the U.S., CINC mfg. It employs three standard V-05 clean-in-place (CIP) units modified for remote service and replacement via new methods of connection for solution inlets, outlets, drain and CIP. Hydraulic testing and functional checks were successfully conducted and then the prototype was evaluated for remote handling and maintenance suitability. Removal and replacement of the center position V-05R ACC unit in the three stage prototype was demonstrated using an overhead rail mounted PaR manipulator. This evaluation confirmed the efficacy of this innovative design for interconnecting and cleaning

  3. Sweeping Gas Membrane Desalination Using Commercial Hydrophobic Hollow Fiber Membranes; TOPICAL

    International Nuclear Information System (INIS)

    EVANS, LINDSEY; MILLER, JAMES E.

    2002-01-01

    Water shortages affect 88 developing countries that are home to half of the world's population. In these places, 80-90% of all diseases and 30% of all deaths result from poor water quality. Furthermore, over the next 25 years, the number of people affected by severe water shortages is expected to increase fourfold. Low cost methods of purifying freshwater, and desalting seawater are required to contend with this destabilizing trend. Membrane distillation (MD) is an emerging technology for separations that are traditionally accomplished via conventional distillation or reverse osmosis. As applied to desalination, MD involves the transport of water vapor from a saline solution through the pores of a hydrophobic membrane. In sweeping gas MD, a flowing gas stream is used to flush the water vapor from the permeate side of the membrane, thereby maintaining the vapor pressure gradient necessary for mass transfer. Since liquid does not penetrate the hydrophobic membrane, dissolved ions are completely rejected by the membrane. MD has a number of potential advantages over conventional desalination including low temperature and pressure operation, reduced membrane strength requirements, compact size, and 100% rejection of non-volatiles. The present work evaluated the suitability of commercially available technology for sweeping gas membrane desalination. Evaluations were conducted with Celgard Liqui-Cel(reg s ign) Extra-Flow 2.5X8 membrane contactors with X-30 and X-40 hydrophobic hollow fiber membranes. Our results show that sweeping gas membrane desalination systems are capable of producing low total dissolved solids (TDS) water, typically 10 ppm or less, from seawater, using low grade heat. However, there are several barriers that currently prevent sweeping gas MD from being a viable desalination technology. The primary problem is that large air flows are required to achieve significant water yields, and the costs associated with transporting this air are prohibitive. To

  4. Towards an optimized flow-sheet for a SANEX demonstration process using centrifugal contactors

    International Nuclear Information System (INIS)

    Magnusson, D.; Christiansen, B.; Glatz, J.P.; Malmbeck, R.; Serrano-Purroy, D.; Modolo, G.; Sorel, C.

    2008-01-01

    The design of an efficient process flow-sheet requires accurate extraction data for the experimental set-up used. Often this data is provided as equilibrium data. Due to the small hold-up volume compared to the flow rate in centrifugal contactors the time for extraction is often too short to reach the equilibrium D-ratios. In this work single stage kinetics experiments have been carried out to investigate the D-ratio dependence of the flow rate and also to compare with equilibrium batch experiments for CyMe 4 - BTBP. The first centrifuge experiment was run with spiked solutions while in the second a genuine actinide/lanthanide fraction from a TODGA process was used. Three different flow rates were tested with each set-up. The results show that even with low flow rates, around 8% of the equilibrium D-ratio (Am) was reached for the extraction in the spiked test and around 16% in the hot test (the difference is due to the size of the centrifuges). The general conclusion is that the development of a process flow sheet needs investigation of the kinetic behaviour in the actual equipment used. (authors)

  5. Degradation of phenolics, nitrogen-heterocyclics and polynuclear aromatic hydrocarbons in a rotating biological contactor.

    Science.gov (United States)

    Jeswani, Hansa; Mukherji, Suparna

    2012-05-01

    The degradation of phenolics, heterocyclics and polynuclear aromatic hydrocarbons (PAHs) in a synthetic biomass gasifier wastewater with average COD of 1388 mg/L was studied in a three stage rotating biological contactor (RBC) using the pyrene degrader, Exiguobacterium aurantiacum and activated sludge consortia (1:3 v/v). As the organic loading rate (OLR) was varied from 3.3 to 14 g/m(2)/d, the COD removal ranged from 63.3% to 92.6%. Complete removal of all the constituents was observed at the lowest OLR of 3.3g/m(2)/d. At 24h hydraulic retention time (HRT) and OLR of 6.6g/m(2)/d complete removal of pyridine, quinoline and benzene and 85-96% removal of phenol, naphthalene, phenanthrene, fluoranthene and pyrene was observed. E. aurantiacum was found to be the dominant bacteria in the biofilm. Clark's model provided good fits to data for all the three stages of the RBC. Copyright © 2012 Elsevier Ltd. All rights reserved.

  6. New design centrifugal contactor remotely controlled for solvent extraction operations for feed clarification

    International Nuclear Information System (INIS)

    Candelieri, T.; Gerardi, A.; Petrigliano, G.; Siepe, V.

    1987-01-01

    The project concept of the nuclear facilities has gone through an important evolution in the past years in relation to the need of: garantiing the remote maintenance reducing workers exposure when operating in high-risk areas; making easier final decommissioning operations of the plants. In this way the ITREC pilot plant (built in 1970s') for its modular characteristic based on Rack Removal System (R.R.S.) was the first example of this new concept of project. A further development, in the field of remote maintenance and decommissioning operations, we can obtain associating to the R.R.S. concept that of projecting the single components (only for the critical ones) remotely demountable in their higher radioactive parts to consent the maintenance-substitution and/or decommissioning operations without interfering with remaining parts of the plant which it is connected. All of this helps in the realization of the aim making better plant operations reducing drastically work time and therefore non-functioning period of the plants. These principles have been applicated in the realization of two important components in reprocessing plant: the centrifugal contactor for solvent extraction and feed clarification centrifuge

  7. Analysis and study on the membrane method of CO2 removal of coal-fired boilers

    International Nuclear Information System (INIS)

    Fangqin, Li; Henan, Li; Jianxing, Ren; Jiang, Wu; Zhongzhu, Qiu

    2010-01-01

    Carbon dioxide (CO 2 ) is one kind of harmful substances from the burning process of fossil fuel. CO 2 emissions cause serious pollution on atmospheric environment, especially greenhouse effect. In this paper, CO 2 formation mechanism and control methods were researched. Membrane technology was studied to control CO 2 emissions from coal-fired boilers. The relationship between CO 2 removal efficiency and parameters of membrane contactor was analyzed. Through analysis and study, factors affecting on CO 2 removal efficiency were gotten. How to choose the best parameters was known. This would provide theoretical basis for coal-fired utility boilers choosing effective way of CO 2 removal. (author)

  8. A two-dimensional model of the colonic crypt accounting for the role of the basement membrane and pericryptal fibroblast sheath.

    Directory of Open Access Journals (Sweden)

    Sara-Jane Dunn

    Full Text Available The role of the basement membrane is vital in maintaining the integrity and structure of an epithelial layer, acting as both a mechanical support and forming the physical interface between epithelial cells and the surrounding connective tissue. The function of this membrane is explored here in the context of the epithelial monolayer that lines the colonic crypt, test-tube shaped invaginations that punctuate the lining of the intestine and coordinate a regular turnover of cells to replenish the epithelial layer every few days. To investigate the consequence of genetic mutations that perturb the system dynamics and can lead to colorectal cancer, it must be possible to track the emerging tissue level changes that arise in the crypt. To that end, a theoretical crypt model with a realistic, deformable geometry is required. A new discrete crypt model is presented, which focuses on the interaction between cell- and tissue-level behaviour, while incorporating key subcellular components. The model contains a novel description of the role of the surrounding tissue and musculature, based upon experimental observations of the tissue structure of the crypt, which are also reported. A two-dimensional (2D cross-sectional geometry is considered, and the shape of the crypt is allowed to evolve and deform. Simulation results reveal how the shape of the crypt may contribute mechanically to the asymmetric division events typically associated with the stem cells at the base. The model predicts that epithelial cell migration may arise due to feedback between cell loss at the crypt collar and density-dependent cell division, an hypothesis which can be investigated in a wet lab. This work forms the basis for investigation of the deformation of the crypt structure that can occur due to proliferation of cells exhibiting mutant phenotypes, experiments that would not be possible in vivo or in vitro.

  9. Accomplishing equilibrium in ALSEP: demonstrations of modified process chemistry on 3-D printed enhanced annular centrifugal contactors

    Energy Technology Data Exchange (ETDEWEB)

    Brown, M.A.; Wardle, K.E.; Gelis, A.V. [Nuclear Engineering Division, Argonne National Laboratory, Lemont, IL, 60439 (United States); Lumetta, G. [Paccific Northwest National Laboratory, Richland, WA (United States)

    2016-07-01

    The ALSEP (Actinide Lanthanide Separation Process) was developed to treat a PUREX raffinate stream by liquid-liquid extraction with the intent of separating trivalent minor actinides (Am/Cm; An) from trivalent fission-product lanthanides (Ln) and selected transition metals. The major components of the modified ALSEP process have been demonstrated on a modified 2-cm annular centrifugal contactor with an enhanced mixing zone using stable fission products and radiotracers. The results show that by decreasing the pH of the minor actinide stripping solution, using HEDTA instead of DTPA, and increasing contact time, the process is very effective in separating americium from the lanthanides and the fission products.

  10. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  11. Microporous hollow fibre membrane modules as gas-liquid contactors. Part 2. Mass transfer with chemical reaction

    NARCIS (Netherlands)

    Kreulen, H.; Versteeg, G.F.; Swaaij, W.P.M. van

    1993-01-01

    Absorption determined by mass transfer in the liquid is described well with the Graetz-Lévèque equation adapted from heat transfer. The influence of a chemical reaction on the mass transfer was simulated with a numerical model and tested on the absorption of CO2 in a hydroxide solution. Absorption

  12. Study of RBC Efficiency in Aniline Removal by Increasing Contactor Specific Surface

    Directory of Open Access Journals (Sweden)

    Seyed Hossein Mousavi Aliani

    2011-01-01

    Full Text Available Aniline is a first type amino aromatic compound and has various applications in different pharmaceutical, synthetic dye, plastic, and petrochemical industries. It is poisonous and its discharge into the environment causes serious hazards that warrant it removal by an efficient treatment process.  In this study, the efficiency of rotating biological contactors in aniline removal was investigated using four 3-liter parallel systems (in two series. Two reactors in the first series had 27 disks. The second series had 14 discs with packings in each reactor with the same specific surfaces as compared to the first system.Aniline concentrations from 100 to 1200 mg/L and hydraulic loading rates from 1.57 to 6.28 L/m2.d were used throughout the study period in two treatments. The effect of disc rotation speed on system efficiency was also investigated. The results indicated that COD removal efficiency decreased with increasing hydraulic loading rate but increased with increasing disc speed from 5 to 15 rpm. The best removal efficiencies of 88 and 86 percent for RBCI and RBCII, respectively, were obtained for an aniline concentration of 400 mg/L, a hydraulic loading rate of 1.57 L/m2.d, and a disc speed of 15 rpm. Based on the results, although both systems yield almost equal efficiencies, the start-up period was shorter in RBCII with a clearer effluent due to the lower quantity of suspended microorganisms in the reactor than that in RBCI. Use of packing may decrease energy consumption for disc rotation due to the overall weight reduction of the system.

  13. Electro-membrane processes for flue gas cleaning

    Energy Technology Data Exchange (ETDEWEB)

    Larsen, T. F.

    1997-12-31

    Various techniques for NO removal in Membrane Contactor were considered. However the NO absorption in a liquid adsorbent with chemical enhancement and its ease for regeneration, was selected as the most practicable choice. Various different compounds for chemical enhancement were studied and Fe(II)-chelate enhanced adsorbent was selected for further studies. The technical feasibility of Fe(II)-chelate enhanced adsorbent for obtaining greater than 80% NO removal have been successfully established. Even though the membrane area required for greater than 80% NO removal has been found to be about 500 m{sup 2}/MW{sub c} (compared to 50 - 150 m{sup 2}/MW{sub c}, for 95% SO{sub 2} removal, depending on the membrane characteristics), suitable Membrane Contactor design has been proposed for carrying out the process at an acceptable gas side pressure drop. The electro-membrane processes for the regeneration of adsorbents have been studied both theoretically and experimentally. The theoretical studies have concerned the study of basic functions of both the bipolar membranes and charge laden (anion/cation) membranes. Suitable experimental techniques have been devised for studying of these basic parameters (e.g. charge transport number, salt diffusion through membranes, current-voltage characteristics of bipolar membranes and electrical resistance of charge laden membranes). These parameters have further been utilized in the mechanistic model of combined membranes in an ED cell (electrodialysis). Based on these fundamental studies and analysis of process requirements, suitable configuration of ED cell has been developed and verified by experimental studies. The effect of both the stack design parameters (e.g. number of cells, membrane type and spacer design) and the operational parameters (e.g. temperature, electrolyte concentration, liquid velocity and current density) have been studied for optimization of energy consumption for regeneration of loaded adsorbents. As a result

  14. Process intensification of catalytic liquid-liquid solid processes : Continuous biodiesel production using an immobilized lipase in a centrifugal contactor separator

    NARCIS (Netherlands)

    Ilmi, M.; Kloekhorst, A.; Winkelman, J. G. M.; Euverink, G. J. W.; Hidayat, C.; Heeres, H. J.

    Biodiesel or fatty acid methyl ester (FAME) synthesis from sunflower oil and methanol using an immobilized lipase, an example of a liquid-liquid solid reaction, was studied in batch and various continuous reactor set-ups including the use of a centrifugal contactor separator (CCCS). The latter is an

  15. Experimental and modelling studies on continuous synthesis and refining of biodiesel in a dedicated bench scale unit using centrifugal contactor separator technology

    NARCIS (Netherlands)

    Abduh, Muhammad Yusuf; Martinez, Alberto Fernandez; Kloekhorst, Arjan; Manurung, Robert; Heeres, Hero J.

    Continuous synthesis and refining of biodiesel (FAME) using a laboratory scale bench scale unit was explored. The unit consists of three major parts: (i) a continuous centrifugal contactor separator (CCCS) to perform the reaction between sunflower oil and methanol; (ii) a washing unit for the crude

  16. Evaluation of the Hydraulic Performance and Mass Transfer Efficiency of the CSSX Process with the Optimized Solvent in a Single Stage of 5.5-Cm Diameter Centrifugal Contactor

    International Nuclear Information System (INIS)

    Law, J.D.; Tillotson, R.D.; Todd, T.A.

    2002-01-01

    The Caustic-Side Solvent Extraction (CSSX) process has been selected for the separation of cesium from Savannah River Site high-level waste. The solvent composition used in the CSSX process was recently optimized so that the solvent is no longer supersaturated with respect to the calixarene crown ether extractant. Hydraulic performance and mass transfer efficiency testing of a single stage of 5.5-cm ORNL-designed centrifugal contactor has been performed for the CSSX process with the optimized solvent. Maximum throughputs of the 5.5-cm centrifugal contactor, as a function of contactor rotor speed, have been measured for the extraction, scrub, strip, and wash sections of the CSSX flowsheet at the baseline organic/aqueous flow ratios (O/A) of the process, as well as at O/A's 20% higher and 20% lower than the baseline. Maximum throughputs are comparable to the design throughput of the contactor, as well as with throughputs obtained previously in a 5-cm centrifugal contactor with the non-optimized CSSX solvent formulation. The 20% variation in O/A had minimal effect on contactor throughput. Additionally, mass transfer efficiencies have been determined for the extraction and strip sections of the flowsheet. Efficiencies were lower than the process goal of greater than or equal to 80%, ranging from 72 to 75% for the extraction section and from 36 to 60% in the strip section. Increasing the mixing intensity and/or the solution level in the mixing zone of the centrifugal contactor (residence time) could potentially increase efficiencies. Several methods are available to accomplish this including (1) increasing the size of the opening in the bottom of the rotor, resulting in a contactor which is partially pumping instead of fully pumping, (2) decreasing the number of vanes in the contactor, (3) increasing the vane height, or (4) adding vanes on the rotor and baffles on the housing of the contactor. The low efficiency results obtained stress the importance of proper design of

  17. An innovative membrane bioreactor for methane biohydroxylation.

    Science.gov (United States)

    Pen, N; Soussan, L; Belleville, M-P; Sanchez, J; Charmette, C; Paolucci-Jeanjean, D

    2014-12-01

    In this study, a membrane bioreactor (MBR) was developed for efficient, safe microbial methane hydroxylation with Methylosinus trichosporium OB3b. This innovative MBR, which couples a bioreactor with two gas/liquid macroporous membrane contactors supplying the two gaseous substrates (methane and oxygen) was operated in fed-batch mode. The feasibility and the reproducibility of this new biohydroxylation process were first demonstrated. The mass transfer within this MBR was twice that observed in a batch reactor in similar conditions. The productivity reached with this MBR was 75±25mgmethanol(gdrycell)(-1)h(-1). Compared to the literature, this value is 35times higher than that obtained with the only other fed-batch membrane bioreactor reported, which was run with dense membranes, and is comparable to those obtained with bioreactors fed by bubble-spargers. However, in the latter case, an explosive gas mixture can be formed, a problem that is avoided with the MBR. Copyright © 2014 Elsevier Ltd. All rights reserved.

  18. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  19. Membranes for corrosive oxidations. Final CRADA report.

    Energy Technology Data Exchange (ETDEWEB)

    Snyder, S. W.; Energy Systems

    2010-02-01

    The objective of this project is to develop porous hydrophilic membranes that are highly resistant to oxidative and corrosive conditions and to deploy them for recovery and purification of high tonnage chemicals such as hydrogen peroxide and other oxychemicals. The research team patented a process for membrane-based separation of hydrogen peroxide (US Patent No. 5,662,878). The process is based on using a hydrophilic membrane to separate hydrogen peroxide from the organic working solution. To enable this process, a new method for producing hydrophilic membrane materials (Patent No.6,464,880) was reported. We investigated methods of producing these hydrophilic materials and evaluated separations performance in comparison to membrane stability. It was determined that at the required membrane flux, membrane stability was not sufficient to design a commercial process. This work was published (Hestekin et al., J. Membrane Science 2006). To meet the performance needs of the process, we developed a membrane contactor method to extract the hydrogen peroxide, then we surveyed several commercial and pre-commercial membrane materials. We identified pre-commercial hydrophilic membranes with the required selectivity, flux, and stability to meet the needs of the process. In addition, we invented a novel reaction/separations format that greatly increases the performance of the process. To test the performance of the membranes and the new formats we procured and integrated reactor/membrane separations unit that enables controlled mixing, flow, temperature control, pressure control, and sampling. The results were used to file a US non-provisional patent application (ANL-INV 03-12). Hydrogen peroxide is widely used in pulp and paper applications, environmental treatment, and other industries. Virtually all hydrogen peroxide production is now based on a process featuring catalytic hydrogenation followed by auto-oxidation of suitable organic carrier molecules. This process has several

  20. Membrane assisted liquid-liquid extraction of cerium

    International Nuclear Information System (INIS)

    Soldenhoff, K.M.

    2000-02-01

    Membrane assisted liquid-liquid extraction of cerium was investigated, with emphasis placed on the study of the reaction chemistry and the kinetics of non-dispersive solvent extraction and stripping with microporous membranes. A bulk liquid membrane process was developed for the purification of cerium(IV) from sulfate solutions containing other rare earth elements. The cerium process was studied in both a flat sheet contained liquid membrane configuration and with hollow fibre contactors. Di-2-ethylhexyl phosphoric acid (DEHPA) was identified as a suitable extractant for cerium(IV) from sulfuric acid solution, with due consideration of factors such as extraction ability, resistance to degradation, solvent selectivity and potential for sulfate transfer into a strip solution. A detailed study of the extraction of cerium(IV) with DEHPA defined the extraction reaction chemistry. The Ce/DEHPA/sulfate system was also investigated with a flat sheet bulk liquid membrane configuration, using both sulfuric and hydrochloric acid as receiver solutions. These tests identified that hydrophobic membranes provide better mass transfer for extraction and hydrophilic membranes are better for stripping. The presence of an impurity, mono 2-ethylhexyl phosphoric acid (MEHPA), was found to have a dramatic accelerating effect on the rate of the chemical extraction reaction. This was attributed to its higher interfacial activity and population compared to DEHPA, and the fact that MEHPA was also found to be an active carrier for cerium(IV). The mass transfer rate of membrane assisted extraction and stripping of cerium, using hydrophobic and hydrophilic microporous membranes, respectively, was investigated using a modified Lewis-type cell. It was quantitatively demonstrated that the extraction process was mainly controlled by membrane diffusion and the stripping process was controlled by the chemical reaction rate, with membrane diffusion becoming important at low distribution coefficients

  1. Membrane dynamics

    DEFF Research Database (Denmark)

    Bendix, Pól Martin

    2015-01-01

    Current topics include membrane-protein interactions with regard to membrane deformation or curvature sensing by BAR domains. Also, we study the dynamics of membrane tubes of both cells and simple model membrane tubes. Finally, we study membrane phase behavior which has important implications...... for the lateral organization of membranes as wells as for physical properties like bending, permeability and elasticity...

  2. 3D printed modular centrifugal contactors and method for separating moieties using 3D printed optimized surfaces

    Science.gov (United States)

    Wardle, Kent E.

    2017-08-29

    The present invention provides an annular centrifugal contactor, having a housing to receive a plurality of liquids; a rotor inside the housing; an annular mixing zone, with a plurality of fluid retention reservoirs; and an adjustable stem that can be raised to restrict the flow of a liquid into the rotor or lowered to increase the flow of liquid into the rotor. The invention also provides a method for transferring moieties from a first liquid to a second liquid, the method having the steps of combining the fluids in a housing whose interior has helically shaped first channels; subjecting the fluids to a spinning rotor to produce a mixture, whereby the channels simultaneously conduct the mixture downwardly and upwardly; and passing the mixture through the rotor to contact second channels, whereby the channels pump the second liquid through a first aperture while the first fluid exits a second aperture.

  3. International Space Station (ISS) Plasma Contactor Unit (PCU) Utilization Plan Assessment Update

    Science.gov (United States)

    Hernandez-Pellerano, Amri; Iannello, Christopher J.; Garrett, Henry B.; Ging, Andrew T.; Katz, Ira; Keith, R. Lloyd; Minow, Joseph I.; Willis, Emily M.; Schneider, Todd A.; Whittlesey, Edward J.; hide

    2014-01-01

    The International Space Station (ISS) vehicle undergoes spacecraft charging as it interacts with Earth's ionosphere and magnetic field. The interaction can result in a large potential difference developing between the ISS metal chassis and the local ionosphere plasma environment. If an astronaut conducting extravehicular activities (EVA) is exposed to the potential difference, then a possible electrical shock hazard arises. The control of this hazard was addressed by a number of documents within the ISS Program (ISSP) including Catastrophic Safety Hazard for Astronauts on EVA (ISS-EVA-312-4A_revE). The safety hazard identified the risk for an astronaut to experience an electrical shock in the event an arc was generated on an extravehicular mobility unit (EMU) surface. A catastrophic safety hazard, by the ISS requirements, necessitates mitigation by a two-fault tolerant system of hazard controls. Traditionally, the plasma contactor units (PCUs) on the ISS have been used to limit the charging and serve as a "ground strap" between the ISS structure and the surrounding ionospheric plasma. In 2009, a previous NASA Engineering and Safety Center (NESC) team evaluated the PCU utilization plan (NESC Request #07-054-E) with the objective to assess whether leaving PCUs off during non-EVA time periods presented risk to the ISS through assembly completion. For this study, in situ measurements of ISS charging, covering the installation of three of the four photovoltaic arrays, and laboratory testing results provided key data to underpin the assessment. The conclusion stated, "there appears to be no significant risk of damage to critical equipment nor excessive ISS thermal coating damage as a result of eliminating PCU operations during non- EVA times." In 2013, the ISSP was presented with recommendations from Boeing Space Environments for the "Conditional" Marginalization of Plasma Hazard. These recommendations include a plan that would keep the PCUs off during EVAs when the

  4. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

  5. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed

  6. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  7. Flow and fouling in membrane filters: Effects of membrane morphology

    Science.gov (United States)

    Sanaei, Pejman; Cummings, Linda J.

    2015-11-01

    Membrane filters are widely-used in microfiltration applications. Many types of filter membranes are produced commercially, for different filtration applications, but broadly speaking the requirements are to achieve fine control of separation, with low power consumption. The answer to this problem might seem obvious: select the membrane with the largest pore size and void fraction consistent with the separation requirements. However, membrane fouling (an inevitable consequence of successful filtration) is a complicated process, which depends on many parameters other than membrane pore size and void fraction; and which itself greatly affects the filtration process and membrane functionality. In this work we formulate mathematical models that can (i) account for the membrane internal morphology (internal structure, pore size & shape, etc.); (ii) fouling of membranes with specific morphology; and (iii) make some predictions as to what type of membrane morphology might offer optimum filtration performance.

  8. Hybrid Membrane/Absorption Process for Post-combustion CO2 Capture

    Energy Technology Data Exchange (ETDEWEB)

    Li, Shiguang; Shou, S.; Pyrzynski, Travis; Makkuni, Ajay; Meyer, Howard

    2013-12-31

    This report summarizes scientific/technical progress made for bench-scale membrane contactor technology for post-combustion CO2 capture from DOE Contract No. DE-FE-0004787. Budget Period 1 (BP1) membrane absorber, Budget Period 2 (BP2) membrane desorber and Budget Period 3 (BP3) integrated system and field testing studies have been completed successfully and met or exceeded the technical targets (≥ 90% CO2 removal and CO2 purity of 97% in one membrane stage). Significant breakthroughs are summarized below: BP1 research: The feasibility of utilizing the poly (ether ether ketone), PEEK, based hollow fiber contractor (HFC) in combination with chemical solvents to separate and capture at least 90% of the CO2 from simulated flue gases has been successfully established. Excellent progress has been made as we have achieved the BP1 goal: ≥ 1,000 membrane intrinsic CO2 permeance, ≥ 90% CO2 removal in one stage, ≤ 2 psi gas side pressure drop, and ≥ 1 (sec)-1 mass transfer coefficient. Initial test results also show that the CO2 capture performance, using activated Methyl Diethanol Amine (aMDEA) solvent, was not affected by flue gas contaminants O2 (~3%), NO2 (66 ppmv), and SO2 (145 ppmv). BP2 research: The feasibility of utilizing the PEEK HFC for CO2-loaded solvent regeneration has been successfully established High CO2 stripping flux, one order of magnitude higher than CO2 absorption flux, have been achieved. Refined economic evaluation based on BP1 membrane absorber and BP2 membrane desorber laboratory test data indicate that the CO2 capture costs are 36% lower than DOE’s benchmark amine absorption technology. BP3 research: A bench-scale system utilizing a membrane absorber and desorber was integrated into a continuous CO2 capture process using contactors containing 10 to 20 ft2 of membrane area. The integrated process operation was stable through a 100-hour laboratory test, utilizing a simulated flue gas stream. Greater than 90% CO2 capture combined with 97

  9. Mass Transfer And Hydraulic Testing Of The V-05 And V-10 Contactors With The Next Generation Solvent

    Energy Technology Data Exchange (ETDEWEB)

    Herman, D. T.; Duignan, M. R.; Williams, M. R.; Peters, T. B.; Poirier, M. R.; Fondeur, F. F.

    2013-07-31

    The Modular Caustic Side Solvent Extraction (CSSX) Unit (MCU) facility is actively pursuing the transition from the current BOBCalixC6 based solvent to the Next Generation Solvent (NGS)-MCU solvent. To support this integration of NGS into the MCU facilities, Savannah River Remediation (SRR) requested that Savannah River National Laboratory (SRNL) perform testing of a blend of the NGS (MaxCalix based solvent) with the current solvent (BOBCalixC6 based solvent) for the removal of cesium (Cs) from the liquid salt waste stream. This testing differs from prior testing by utilizing a blend of BOBCalixC6 based solvent and the NGS with the full (0.05 M) concentration of the MaxCalix as well as a new suppressor, tris(3,7dimethyloctyl) guanidine. Single stage tests were conducted using the full size V-05 and V-10 centrifugal contactors installed at SRNL. These tests were designed to determine the mass transfer and hydraulic characteristics with the NGS solvent blended with the projected heel of the BOBCalixC6 based solvent that will exist in MCU at time of transition. The test program evaluated the amount of organic carryover and the droplet size of the organic carryover phases using several analytical methods. Stage efficiency and mass distribution ratios were determined by measuring Cs concentration in the aqueous and organic phases during single contactor testing. The nominal cesium distribution ratio, D(Cs) measured for extraction ranged from 37-60. The data showed greater than 96% stage efficiency for extraction. No significant differences were noted for operations at 4, 8 or 12 gpm aqueous salt simulant feed flow rates. The first scrub test (contact with weak caustic solution) yielded average scrub D(Cs) values of 3.3 to 5.2 and the second scrub test produced an average value of 1.8 to 2.3. For stripping behavior, the “first stage” D Cs) values ranged from 0.04 to 0.08. The efficiency of the low flow (0.27 gpm aqueous) was calculated to be 82.7%. The Spreadsheet

  10. Mass Transfer And Hydraulic Testing Of The V-05 And V-10 Contactors With The Next Generation Solvent

    International Nuclear Information System (INIS)

    Herman, D. T.; Duignan, M. R.; Williams, M. R.; Peters, T. B.; Poirier, M. R.; Fondeur, F. F.

    2013-01-01

    The Modular Caustic Side Solvent Extraction (CSSX) Unit (MCU) facility is actively pursuing the transition from the current BOBCalixC6 based solvent to the Next Generation Solvent (NGS)-MCU solvent. To support this integration of NGS into the MCU facilities, Savannah River Remediation (SRR) requested that Savannah River National Laboratory (SRNL) perform testing of a blend of the NGS (MaxCalix based solvent) with the current solvent (BOBCalixC6 based solvent) for the removal of cesium (Cs) from the liquid salt waste stream. This testing differs from prior testing by utilizing a blend of BOBCalixC6 based solvent and the NGS with the full (0.05 M) concentration of the MaxCalix as well as a new suppressor, tris(3,7 dimethyloctyl) guanidine. Single stage tests were conducted using the full size V-05 and V-10 centrifugal contactors installed at SRNL. These tests were designed to determine the mass transfer and hydraulic characteristics with the NGS solvent blended with the projected heel of the BOBCalixC6 based solvent that will exist in MCU at time of transition. The test program evaluated the amount of organic carryover and the droplet size of the organic carryover phases using several analytical methods. Stage efficiency and mass distribution ratios were determined by measuring Cs concentration in the aqueous and organic phases during single contactor testing. The nominal cesium distribution ratio, D(Cs) measured for extraction ranged from 37-60. The data showed greater than 96% stage efficiency for extraction. No significant differences were noted for operations at 4, 8 or 12 gpm aqueous salt simulant feed flow rates. The first scrub test (contact with weak caustic solution) yielded average scrub D(Cs) values of 3.3 to 5.2 and the second scrub test produced an average value of 1.8 to 2.3. For stripping behavior, the ''first stage'' D Cs) values ranged from 0.04 to 0.08. The efficiency of the low flow (0.27 gpm aqueous) was calculated to be 82.7%. The Spreadsheet

  11. Sulfonamide antibiotic removal and nitrogen recovery from synthetic urine by the combination of rotating advanced oxidation contactor and methylene urea synthesis process

    OpenAIRE

    Fukahori, S.; Fujiwara, T.; Ito, R.; Funamizu, N.

    2015-01-01

    The combination of nitrogen recovery and pharmaceutical removal processes for livestock urine treatment were investigated to suppress the discharge of pollutants and recover nitrogen as resources. We combined methylene urea synthesis from urea and adsorption and photocatalytic decomposition of sulfonamide antibiotic using rotating advanced oxidation contactor (RAOC) contained for obtaining both safe fertilizer and reclaimed water. The methylene urea synthesis could recover urea in synthetic u...

  12. Novel Ultrafine Fibrous Poly(tetrafluoroethylene Hollow Fiber Membrane Fabricated by Electrospinning

    Directory of Open Access Journals (Sweden)

    Qinglin Huang

    2018-04-01

    Full Text Available Novel poly(tetrafluoroethylene (PTFE hollow fiber membranes were successfully fabricated by electrospinning, with ultrafine fibrous PTFE membranes as separation layers, while a porous glassfiber braided tube served as the supporting matrix. During this process, PTFE/poly(vinylalcohol (PVA ultrafine fibrous membranes were electrospun while covering the porous glassfiber braided tube; then, the nascent PTFE/PVA hollow fiber membrane was obtained. In the following sintering process, the spinning carrier PVA decomposed; meanwhile, the ultrafine fibrous PTFE membrane shrank inward so as to further integrate with the supporting matrix. Therefore, the ultrafine fibrous PTFE membranes had excellent interface bonding strength with the supporting matrix. Moreover, the obtained ultrafine fibrous PTFE hollow fiber membrane exhibited superior performances in terms of strong hydrophobicity (CA > 140°, high porosity (>70%, and sharp pore size distribution. The comprehensive properties indicated that the ultrafine fibrous PTFE hollow fiber membranes could have potentially useful applications in membrane contactors (MC, especially membrane distillation (MD in harsh water environments.

  13. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  14. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  15. Membrane fusion

    DEFF Research Database (Denmark)

    Bendix, Pól Martin

    2015-01-01

    At Stanford University, Boxer lab, I worked on membrane fusion of small unilamellar lipid vesicles to flat membranes tethered to glass surfaces. This geometry closely resembles biological systems in which liposomes fuse to plasma membranes. The fusion mechanism was studied using DNA zippering...... between complementary strands linked to the two apposing membranes closely mimicking the zippering mechanism of SNARE fusion complexes....

  16. RED WINE EXTRACT OBTAINED BY MEMBRANE-BASED SUPERCRITICAL FLUID EXTRACTION: PRELIMINARY CHARACTERIZATION OF CHEMICAL PROPERTIES.

    Directory of Open Access Journals (Sweden)

    W. Silva

    Full Text Available ABSTRACT This study aims to obtain an extract from red wine by using membrane-based supercritical fluid extraction. This technique involves the use of porous membranes as contactors during the dense gas extraction process from liquid matrices. In this work, a Cabernet Sauvignon wine extract was obtained from supercritical fluid extraction using pressurized carbon dioxide as solvent and a hollow fiber contactor as extraction setup. The process was continuously conducted at pressures between 12 and 18 MPa and temperatures ranged from 30 to 50ºC. Meanwhile, flow rates of feed wine and supercritical CO2 varied from 0.1 to 0.5 mL min-1 and from 60 to 80 mL min-1 (NCPT, respectively. From extraction assays, the highest extraction percentage value obtained from the total amount of phenolic compounds was 14% in only one extraction step at 18MPa and 35ºC. A summarized chemical characterization of the obtained extract is reported in this work; one of the main compounds in this extract could be a low molecular weight organic acid with aromatic structure and methyl and carboxyl groups. Finally, this preliminary characterization of this extract shows a remarkable ORAC value equal to 101737 ± 5324 µmol Trolox equivalents (TE per 100 g of extract.

  17. Effect of flow rate and disc area increment on the efficiency of rotating biological contactor for treating greywater

    International Nuclear Information System (INIS)

    Pathan, A.A.

    2015-01-01

    The performance of greywater treatment through RBC (Rotating Biological Contactor) is related to many factors including rotational speed of disc, surface area of the media, thickness of biological film; quality and flow rate of influent. The plastic media provides surface for biological slime. The slime is rotated alternatively into the settled wastewater and then into atmosphere to provide aerobic conditions for the microorganisms. In this study the performance of RBC is investigated at different flow rates and disk areas of media by introducing additional discs on the shaft of RBC. Initially efficiency of the RBC was observed on six flow rates at the disc area of 9.78m/sup 2/. Furthermore optimized three flow rates were used to augment the disk area. The efficiency of RBC system was improved significantly at disk area of 11.76m/sup 2/ and flow rate of 20 L/h. Under these conditions the removal of BOD5 (Biochemical Oxygen Demand) COD (Chemical Oxygen Demand) and TSS (Total Suspended Solid) was observed 83, 57 and 90% respectively. (author)

  18. Determination of Polycyclic Aromatic Hydrocarbons (PAHs in Persian Gulf and its Biodegradability Using a Rotating Biological Contactor

    Directory of Open Access Journals (Sweden)

    Parvin Nahid

    2005-11-01

    Full Text Available Polycyclic aromatic hydrocarbons (PAHs are the main pollutants in oil pollution. PAHs accumulation in aqueous phase causes some aquatic and human diseases Biodegradation methods of PAHs removal were studied using flasks and a reactor. Standard sampling was performed from polluted areas in Persian Gulf and samples were analyzed. COD, TOC, PAHs and heavy metals were determined. Results Showed that, Emam Hassan (EM, Deilam and Shaghab were most polluted areas (PAHs equals 9.8, 4.2, 2.7ppm respectively and samples from the dept showed more pollution than from the surface. For the biological treatment, most active species of bacteria were isolated from the soil of the polluted stations. Most of them are among Pseudomonas, gram and catalazet+. Rotating biological contactor packed (RBCp by providing high acclimation time for the microbial mass, found very suitable process for removal of PHAs. The pure bacterial culture from EM showed, 80% removal efficiency for naphthalene. As the biodegradation of PAHs take a long time, RBCp reactor was selected and the ability of mixed culture in removal of pollutants was studied. The bioreactor was run in two stages. The acclimatization stage took place in 30 days and evaluation of bioreactor in terms of effluent COD concentration and MLSS with initial COD influent of 600 mg/l was operated. COD and PAHs removal of 73 and 66 percent were found respectively while the influent COD was 1200 mg/l.

  19. Application of annular centrifugal contactors in the hot test of the improved total partitioning process for high level liquid waste.

    Science.gov (United States)

    Duan, Wuhua; Chen, Jing; Wang, Jianchen; Wang, Shuwei; Feng, Xiaogui; Wang, Xinghai; Li, Shaowei; Xu, Chao

    2014-08-15

    High level liquid waste (HLLW) produced from the reprocessing of the spent nuclear fuel still contains moderate amounts of uranium, transuranium (TRU) actinides, (90)Sr, (137)Cs, etc., and thus constitutes a permanent hazard to the environment. The partitioning and transmutation (P&T) strategy has increasingly attracted interest for the safe treatment and disposal of HLLW, in which the partitioning of HLLW is one of the critical technical issues. An improved total partitioning process, including a TRPO (tri-alkylphosphine oxide) process for the removal of actinides, a CESE (crown ether strontium extraction) process for the removal of Sr, and a CECE (calixcrown ether cesium extraction) process for the removal of Cs, has been developed to treat Chinese HLLW. A 160-hour hot test of the improved total partitioning process was carried out using 72-stage 10-mm-dia annular centrifugal contactors (ACCs) and genuine HLLW. The hot test results showed that the average DFs of total α activity, Sr and Cs were 3.57 × 10(3), 2.25 × 10(4) and 1.68 × 10(4) after the hot test reached equilibrium, respectively. During the hot test, 72-stage 10-mm-dia ACCs worked stable, continuously with no stage failing or interruption of the operation. Copyright © 2014 Elsevier B.V. All rights reserved.

  20. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  1. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  2. The plasma properties and electron emission characteristics of near-zero differential resistance of hollow cathode-based plasma contactors with a discharge chamber

    Energy Technology Data Exchange (ETDEWEB)

    Xie, Kan, E-mail: xiekan@bit.edu.cn [School of Aerospace Engineering, Beijing Institute of Technology, Beijing 100081 (China); Farnell, Casey C.; Williams, John D. [Department of Mechanical Engineering, Colorado State University, Fort Collins, Colorado 80524 (United States)

    2014-08-15

    The formation of electron emission-bias voltage (I-V) characteristics of near-zero differential resistance in the cathodic plasma contactor for bare electrodynamic tether applications, based on a hollow cathode embedded in a ring-cusp ionization stage, is studied. The existence of such an I-V regime is important to achieve low impedance performance without being affected by the space plasma properties for a cathodic plasma contactor. Experimental data on the plasma structure and properties downstream from the ionization stage are presented as functions of the xenon flow rate and the electron emission current. The electrons were emitted from the cathode to the cylindrical vacuum chamber wall (r = 0.9 m) under ≈10{sup −5 }Torr of vacuum pressure. The ring-cusp configuration selected for the plasma contactor created a 125-Gauss axial field near the cathode orifice, along with a large-volume 50-Gauss magnitude pocket in the stage. A baseline ion energy cost of ≈300 eV/ion was measured in the ionization stage when no electrons were emitted to the vacuum chamber wall. In addition, the anode fall growth limited the maximum propellant unitization to below ≈75% in the discharge loss curves for this ion stage. Detailed measurements on the plasma properties were carried out for the no-electron emission and 3 A emission conditions. The experimental data are compared with 1-D models, and the effectiveness of the model is discussed. The four key issues that played important roles in the process of building the near-zero different resistance I-V regime are: a significant amount of ionization by the emission electrons, a decrease in the number of reflected electrons in the plume, the electron-temperature increment, and low initial ion energy at the source outlet.

  3. Various Characteristics of Electromagnetic Contactor when Arc Discharge are Generated only Make Arc(Researches and Overseas Activities)--(Reports of Overseas Activities)

    OpenAIRE

    Kiyoshi, Yoshida

    2017-01-01

    Experiments are carried out to clarify the influence on the current and voltage for various characteristics.A small electromagnetic contactor that has two contacts is used.The arc discharge with only a make arc is generated and various characteristics are measured.Source voltage is set to 100V DC, closed contacts currents are changed from 10A 20A and 30A.From the waveforms, the arc duration time and the bounce time are read out.Arc energy is calculated from the arc voltage and arc current.The...

  4. Mass transfer studies in miniature Rotating Disc Contactor (RDC) with 30% TBP/nitric acid biphasic system

    International Nuclear Information System (INIS)

    Balasubramonian, S.; Sivakumar, D.; Kumar, Shekhar; Kamachi Mudali, U.

    2014-01-01

    The rotating disc contactor is the widely used liquid-liquid extraction equipment for its high throughput and efficiency. In this work mass transfer performance of the miniature RDC column for the 30% TBP/nitric acid biphasic system was studied in terms of the operating variables such as rotor speed and flow rate of the aqueous and organic phase. The RDC column used in the experiments was shown. The column shell is made up of thick glass having diameter of 10.5 cm and height 100 cm. The rotor diameter is 5.3 cm and stator opening diameter is 6.3 cm. Totally 25 number of rotor discs were welded in the rotating shaft. This shaft was aligned in such a way that each rotor was placed in the centre of the compartment formed in between the two stator rings. The experiments were carried out to study the effect of rotor speed and superficial velocity of the dispersed and continuous phase on mass transfer efficiency. The organic solvent was made as the continuous phase and O/A ratio was set as 4 in both the continuous to dispersed phase(c-d) and dispersed to continuous phase (d-c) mass transfer experiments. The Number of Transfer Units (NTU) was estimated based on the solvent phase. The graphical representation of NTU was shown. The NTU value was observed as 4 and 3 respectively for extraction and stripping at the combined through put of 60 L/h and the rotor speed of 1000 rpm. This corresponds to the Height of Transfer Unit (HTU) value of 15 cm and 20 cm respectively for d-c and c-d mass transfer. The estimated overall mass transfer coefficient was increasing with rotor speed and superficial velocity of the liquid phases. The overall mass transfer coefficient also increases with increase in hold up

  5. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  6. Membrane Biophysics

    CERN Document Server

    Ashrafuzzaman, Mohammad

    2013-01-01

    Physics, mathematics and chemistry all play a vital role in understanding the true nature and functioning of biological membranes, key elements of living processes. Besides simple spectroscopic observations and electrical measurements of membranes we address in this book the phenomena of coexistence and independent existence of different membrane components using various theoretical approaches. This treatment will be helpful for readers who want to understand biological processes by applying both simple observations and fundamental scientific analysis. It provides a deep understanding of the causes and effects of processes inside membranes, and will thus eventually open new doors for high-level pharmaceutical approaches towards fighting membrane- and cell-related diseases.

  7. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  8. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  9. Impact of PAC Fines in Fouling of Polymeric and Ceramic Low-Pressure Membranes for Drinking Water Treatment.

    Science.gov (United States)

    Oligny, Laurent; Bérubé, Pierre R; Barbeau, Benoit

    2016-07-07

    This study assessed the issue of membrane fouling in a Hybrid Membrane Process (HMP) due to the export of powdered activated carbon (PAC) fines from a pretreatment contactor. Two parallel pilot-scale ceramic and polymeric membranes were studied. Reversible and irreversible foulings were measured following three cleaning procedures: Physical backwashing (BW), chemically enhanced backwashing (CEB) and Clean-in-Place (CIP). The impacts on fouling of membrane type, operation flux increase and the presence/absence of the PAC pretreatment were investigated. Membranes without pretreatment were operated in parallel as a control. In addition, CIP washwaters samples were analyzed to measure organic and inorganic foulants removed from the membranes. It was observed that for the polymeric membranes, fouling generally increased with the presence of the PAC pretreatment because of the export of fines. On the contrary, the ceramic membranes were not significantly impacted by their presence. The analysis of CIP washwaters showed a greater total organic carbon (TOC) content on membranes with a PAC pretreatment while no similar conclusion could be made for inorganic foulants.

  10. Comparative analysis of CO2 separation from flue gas by membrane gas absorption technology and chemical absorption technology in China

    International Nuclear Information System (INIS)

    Yan, Shuiping; Fang, Mengxiang; Zhang, Weifeng; Zhong, Weilong; Luo, Zhongyang; Cen, Kefa

    2008-01-01

    This paper firstly evaluated the CO 2 absorption performance of a membrane gas absorption system (MAS) and chemical absorption system (CAS) using the overall mass transfer coefficient (K G a V ) as a basis for comparison. MAS selected microporous polypropylene (PP) hollow fiber membrane contactors to capture CO 2 from the simulated flue gas while CAS used a randomly packed column containing stainless Pall packing. Aqueous monoethanolamine (MEA) solution was adopted in both absorbers. Experimental results show that if the fresh membranes were tested, MAS has the higher K G a V values than that of CAS. However, when all the membrane pores were completely wetted or 50% pores were plugged, CAS inversely performs better than MAS in terms of K G a V values. In addition, the economic performance of MAS and CAS was also estimated. Results indicate that if the real operational time of membrane module is reduced to less than the critical value affected by the membrane price, the CO 2 captured cost of MAS is inversely higher than that of CAS. Therefore, the current well-accepted statement that MAS is superior to CAS in any case may be somewhat arbitrary unless membrane pore-wetting and pore-plugging problems, how to reduce the membrane price and how to prolong the membrane lifetime can be solved perfectly in the future. (author)

  11. Impact of PAC Fines in Fouling of Polymeric and Ceramic Low-Pressure Membranes for Drinking Water Treatment

    Science.gov (United States)

    Oligny, Laurent; Bérubé, Pierre R.; Barbeau, Benoit

    2016-01-01

    This study assessed the issue of membrane fouling in a Hybrid Membrane Process (HMP) due to the export of powdered activated carbon (PAC) fines from a pretreatment contactor. Two parallel pilot-scale ceramic and polymeric membranes were studied. Reversible and irreversible foulings were measured following three cleaning procedures: Physical backwashing (BW), chemically enhanced backwashing (CEB) and Clean-in-Place (CIP). The impacts on fouling of membrane type, operation flux increase and the presence/absence of the PAC pretreatment were investigated. Membranes without pretreatment were operated in parallel as a control. In addition, CIP washwaters samples were analyzed to measure organic and inorganic foulants removed from the membranes. It was observed that for the polymeric membranes, fouling generally increased with the presence of the PAC pretreatment because of the export of fines. On the contrary, the ceramic membranes were not significantly impacted by their presence. The analysis of CIP washwaters showed a greater total organic carbon (TOC) content on membranes with a PAC pretreatment while no similar conclusion could be made for inorganic foulants. PMID:27399788

  12. Impact of PAC Fines in Fouling of Polymeric and Ceramic Low-Pressure Membranes for Drinking Water Treatment

    Directory of Open Access Journals (Sweden)

    Laurent Oligny

    2016-07-01

    Full Text Available This study assessed the issue of membrane fouling in a Hybrid Membrane Process (HMP due to the export of powdered activated carbon (PAC fines from a pretreatment contactor. Two parallel pilot-scale ceramic and polymeric membranes were studied. Reversible and irreversible foulings were measured following three cleaning procedures: Physical backwashing (BW, chemically enhanced backwashing (CEB and Clean-in-Place (CIP. The impacts on fouling of membrane type, operation flux increase and the presence/absence of the PAC pretreatment were investigated. Membranes without pretreatment were operated in parallel as a control. In addition, CIP washwaters samples were analyzed to measure organic and inorganic foulants removed from the membranes. It was observed that for the polymeric membranes, fouling generally increased with the presence of the PAC pretreatment because of the export of fines. On the contrary, the ceramic membranes were not significantly impacted by their presence. The analysis of CIP washwaters showed a greater total organic carbon (TOC content on membranes with a PAC pretreatment while no similar conclusion could be made for inorganic foulants.

  13. Bio surfactants production in bioreactor assisted with membrane process; Producao de biossurfactantes em biorreator assistido por processos com membranas

    Energy Technology Data Exchange (ETDEWEB)

    Kronemberger, Frederico de Araujo; Borges, Cristiano Piacsek [Universidade Federal do Rio de Janeiro (UFRJ). COPPE. Programa de Engenharia Quimica, RJ (Brazil)], e-mails: frederico@peq.coppe.ufrj.br, cristiano@peq.coppe.ufrj.br, s.noblat@csn.com.br; Freire, Denise Maria Guimaraes [Universidade Federal do Rio de Janeiro (UFRJ). Instituto de Quimica. Departamento de Bioquimica, RJ (Brazil)], e-mail: freire@iq.ufrj.br

    2010-04-15

    Chemically synthesized surfactants are widely used in the pharmaceutical, food and oil industries. However, they may eventually be replaced by bio surfactants, which are biodegradable and produced from renewable substrates, the surface active molecules produced by micro-organisms. Currently bio surfactants use is limited to some specific applications as they are not economically competitive. The fermentation technology needs to be improved to expand the production scale and lower costs. The most studied bio surfactants are produced by aerobic microorganisms. The main difficulty of this fermentation process is the excess foam caused by injecting air into the vessel. To overcome this problem, a membrane contactor can be used for the non-dispersive transfer of oxygen from the gas to liquid phase. The main objective of this study was to produce rhamno lipidic type bio surfactants from a strain of Pseudomonas aeruginosa (PA1), isolated from oil wells. This production used a hollow-fiber membrane contactor to oxygenate the culture medium. The study results indicate this bio surfactant is economically viable in large scale production. (author)

  14. Development of a new miniature short-residence-time annular centrifugal solvent extraction contactor for tests of process flowsheets in hot cells

    International Nuclear Information System (INIS)

    Lanoe, J.Y.; Rivalier, P.

    2000-01-01

    Researches undertaken on new nuclear fuel reprocessing extraction processes need tests of process flowsheets in hot cells. To this goal, a new miniature short residence-time annular centrifugal solvent extraction contactor was conceived and developed at Marcoule. This single stage contactor is composed of an outer stationary cylinder (made of transparent plexiglas on prototype and of stainless steel on models for hot cells) and a suspended inner rotating cylinder of stainless steel; the inside diameter of the rotor is 12 mm. Aqueous and organic phases are fed into the gap between the two cylinders. The mixture flows down the annular space and then up through an orifice at the bottom of the rotor. Into the rotor, the emulsion breaks rapidly under the centrifugal force (up to 600 g with rotor speed of 10,000 rpm). The separated phases flow over their weirs and discharge at the top in their collector rings. The liquid hold-up of this centrifugal contactor is approximately 6 mL. The use in hots cells needed original designs for: - the assembly of a single-stage contactor: every part (motor, rotor, stationary housing) is simply inserted on the other one without screws and nuts; - the assembly of multistage group: every stage is stacking in two rails and an intermediate part (supported on the two rails) links exit ports and their corresponding inlet ports. All the parts are pressed and sealed against a terminal plate with a screw. Separating capacity tests with. a prototype were conducted using water as the aqueous phase and hydrogenated tetra-propylene (TPH) as the organic phase with aqueous to organic (A/O) flow ratio equal to 1. The best performances were obtained with rotor speed ranging from 4000 to 5000 rpm; the total throughput was then up to 2 L.h -1 . For a total throughput of 300 mL.h -1 , the hold-up in the annular mixing zone varied from 0.5 to 1.5 mL according to the A/O ratio and the starting mode. A number of tests were also performed to measure the

  15. Membrane paradigm

    International Nuclear Information System (INIS)

    Price, R.H.; Thorne, K.S.

    1986-01-01

    The membrane paradigm is a modified frozen star approach to modeling black holes, with particles and fields assuming a complex, static, boundary-layer type structure (membrane) near the event horizon. The membrane has no effects on the present or future evolution of particles and fields above itself. The mathematical representation is a combination of a formalism containing terms for the shear and bulk viscosity, surface pressure, momentum, temperature, entropy, etc., of the horizon and the 3+1 formalism. The latter model considers a family of three-dimensional spacelike hypersurfaces in one-dimensional time. The membrane model considers a magnetic field threading the hole and undergoing torque from the hole rotation. The field is cleaned by the horizon and distributed over the horizon so that ohmic dissipation is minimized. The membrane paradigm is invalid inside the horizon, but is useful for theoretically probing the properties of slowly evolving black holes

  16. Membrane processes

    Science.gov (United States)

    Staszak, Katarzyna

    2017-11-01

    The membrane processes have played important role in the industrial separation process. These technologies can be found in all industrial areas such as food, beverages, metallurgy, pulp and paper, textile, pharmaceutical, automotive, biotechnology and chemical industry, as well as in water treatment for domestic and industrial application. Although these processes are known since twentieth century, there are still many studies that focus on the testing of new membranes' materials and determining of conditions for optimal selectivity, i. e. the optimum transmembrane pressure (TMP) or permeate flux to minimize fouling. Moreover the researchers proposed some calculation methods to predict the membrane processes properties. In this article, the laboratory scale experiments of membrane separation techniques, as well their validation by calculation methods are presented. Because membrane is the "heart" of the process, experimental and computational methods for its characterization are also described.

  17. Primordial membranes

    DEFF Research Database (Denmark)

    Hanczyc, Martin M; Monnard, Pierre-Alain

    2017-01-01

    Cellular membranes, which are self-assembled bilayer structures mainly composed of lipids, proteins and conjugated polysaccharides, are the defining feature of cell physiology. It is likely that the complexity of contemporary cells was preceded by simpler chemical systems or protocells during...... the various evolutionary stages that led from inanimate to living matter. It is also likely that primitive membranes played a similar role in protocell 'physiology'. The composition of such ancestral membranes has been proposed as mixtures of single hydrocarbon chain amphiphiles, which are simpler versions...

  18. Sulfonamide antibiotic removal and nitrogen recovery from synthetic urine by the combination of rotating advanced oxidation contactor and methylene urea synthesis process.

    Science.gov (United States)

    Fukahori, S; Fujiwara, T; Ito, R; Funamizu, N

    2015-01-01

    The combination of nitrogen recovery and pharmaceutical removal processes for livestock urine treatment were investigated to suppress the discharge of pollutants and recover nitrogen as resources. We combined methylene urea synthesis from urea and adsorption and photocatalytic decomposition of sulfonamide antibiotic using rotating advanced oxidation contactor (RAOC) contained for obtaining both safe fertilizer and reclaimed water. The methylene urea synthesis could recover urea in synthetic urine, however, almost all sulfonamide antibiotic was also incorporated, which is unfavorable from a safety aspect if the methylene urea is to be used as fertilizer. Conversely, RAOC could remove sulfonamide antibiotic without consuming urea. It was also confirmed that the methylene urea could be synthesized from synthetic urine treated by RAOC. Thus, we concluded that RAOC should be inserted prior to the nitrogen recovery process for effective treatment of urine and safe use of methylene urea as fertilizer.

  19. Demonstration of a SANEX Process in Centrifugal Contactors using the CyMe{sub 4}-BTBP Molecule on a Genuine Fuel Solution

    Energy Technology Data Exchange (ETDEWEB)

    Magnusson, D.; Christiansen, B.; Glatz, J.P.; Malmbeck, R.; Serrano-Purroy, D. [European Commiss, Joint Res Ctr, Inst Transuranium Elements, D-76125 Karlsruhe, (Germany); Foreman, M.R.S. [Univ Reading, Dept Chem, Reading RG6 6AD, Berks, (United Kingdom); Geist, A. [Forschungszentrum Karlsruhe, Inst Nukl Entsorgung, D-76021 Karlsruhe, (Germany); Modolo, G. [Forschungszentrum Julich, Inst Energy Res Safety Res and Reactor Technol, D-52425 Julich, (Germany); Sorel, C. [Commissariat Energie Atom Valrho, CEA, DRCP SCPS, F-30207 Bagnols Sur Ceze, (France)

    2009-07-01

    Efficient recovery of minor actinides from a genuine spent fuel solution has been successfully demonstrated by the CyMe{sub 4}-BTBP/DMDOHEMA extractant mixture dissolved in octanol. The continuous countercurrent process, in which actinides(III) were separated from lanthanides(III), was carried out in laboratory centrifugal contactors using an optimized flow-sheet involving a total of 16 stages. The process was divided into 9 stages for extraction from a 2 M nitric acid feed solution, 3 stages for lanthanide scrubbing, and 4 stages for actinide back-extraction. Excellent feed decontamination factors for Am (7000) and Cm (1000) were obtained and the recoveries of these elements were higher than 99.9%. More than 99.9% of the lanthanides were directed to the raffinate except Gd for which 0.32% was recovered in the product. (authors)

  20. Membranous nephropathy

    Science.gov (United States)

    ... skin-lightening creams Systemic lupus erythematosus , rheumatoid arthritis, Graves disease, and other autoimmune disorders The disorder occurs at ... diagnosis. The following tests can help determine the cause of membranous nephropathy: Antinuclear antibodies test Anti-double- ...

  1. Reactor performance in terms of COD and nitrogen removal and bacterial community structure of a three-stage rotating bioelectrochemical contactor

    KAUST Repository

    Sayess, Rassil R.

    2013-02-01

    Integrating microbial fuel cell (MFC) into rotating biological contactor (RBC) creates an opportunity for enhanced removal of COD and nitrogen coupled with energy generation from wastewater. In this study, a three-stage rotating bioelectrochemical contactor (referred to as RBC-MFC unit) integrating MFC with RBC technology was constructed for simultaneous removal of carbonaceous and nitrogenous compounds and electricity generation from a synthetic medium containing acetate and ammonium. The performance of the RBC-MFC unit was compared to a control reactor (referred to as RBC unit) that was operated under the same conditions but without current generation (i.e. open-circuit mode). The effect of hydraulic loading rate (HLR) and COD/N ratio on the performance of the two units was investigated. At low (3.05 gCOD g-1N) and high COD/N ratio (6.64 gCOD g-1N), both units achieved almost similar COD and ammonia-nitrogen removal. However, the RBC-MFC unit achieved significantly higher denitrification and nitrogen removal compared to the RBC unit indicating improved denitrification at the cathode due to current flow. The average voltage under 1000 Ω external resistance ranged between 0.03 and 0.30 V and between 0.02 and 0.21 V for stages 1 and 2 of the RBC-MFC unit. Pyrosequencing analysis of bacterial 16S rRNA gene revealed high bacterial diversity at the anode and cathode of both units. Genera that play a role in nitrification (Nitrospira; Nitrosomonas), denitrification (Comamonas; Thauera) and electricity generation (Geobacter) were identified at the electrodes. Geobacter was only detected on the anode of the RBC-MFC unit. Nitrifiers and denitrifiers were more abundant in the RBC-MFC unit compared to the RBC unit and were largely present on the cathode of both units suggesting that most of the nitrogen removal occurred at the cathode. © 2012 Elsevier Ltd.

  2. Nonlinear electro-mechanobiological behavior of cell membrane during electroporation

    KAUST Repository

    Deng, Peigang; Lee, Yi-Kuen; Lin, Ran; Zhang, Tong-Yi

    2012-01-01

    A nonlinear electroporation (EP) model is proposed to study the electro-mechanobiological behavior of cell membrane during EP, by taking the nonlinear large deformation of the membrane into account. The proposed model predicts the critical

  3. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  4. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  5. Axionic membranes

    International Nuclear Information System (INIS)

    Aurilia, A.; Spallucci, E.

    1992-01-01

    A metal ring removed from a soap-water solution encloses a film of soap which can be mathematically described as a minimal surface having the ring as its only boundary. This is known to everybody. In this letter we suggest a relativistic extension of the above fluidodynamic system where the soap film is replaced by a Kalb-Ramand gauge potential B μν (x) and the ring by a closed string. The interaction between the B μν field and the string current excites a new configuration of the system consisting of a relativistic membrane bounded by the string. We call such a classical solution of the equation of motion an axionic membrane. As a dynamical system, the axionic membrane admits a Hamilton-Jacobi formulation which is an extension of the HJ theory of electromagnetic strings. (orig.)

  6. Metamaterial membranes

    International Nuclear Information System (INIS)

    Restrepo-Flórez, Juan Manuel; Maldovan, Martin

    2017-01-01

    We introduce a new class of metamaterial device to achieve separation of compounds by using coordinate transformations and metamaterial theory. By rationally designing the spatial anisotropy for mass diffusion, we simultaneously concentrate different compounds in different spatial locations, leading to separation of mixtures across a metamaterial membrane. The separation of mixtures into their constituent compounds is critically important in biophysics, biomedical, and chemical applications. We present a practical case where a mixture of oxygen and nitrogen diffusing through a polymeric planar matrix is separated. This work opens doors to new paradigms in membrane separations via coordinate transformations and metamaterials by introducing novel properties and unconventional mass diffusion phenomena. (paper)

  7. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  8. Chelating polymeric membranes

    KAUST Repository

    Peinemann, Klaus-Viktor; Villalobos Vazquez de la Parra, Luis Francisco; Hilke, Roland

    2015-01-01

    microporous chelating polymeric membrane. Embodiments include, but are not limited to, microporous chelating polymeric membranes, device comprising the membranes, and methods of using and making the same.

  9. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  10. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  11. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  12. Evolution and development of model membranes for physicochemical and functional studies of the membrane lateral heterogeneity.

    Science.gov (United States)

    Morigaki, Kenichi; Tanimoto, Yasushi

    2018-03-14

    One of the main questions in the membrane biology is the functional roles of membrane heterogeneity and molecular localization. Although segregation and local enrichment of protein/lipid components (rafts) have been extensively studied, the presence and functions of such membrane domains still remain elusive. Along with biochemical, cell observation, and simulation studies, model membranes are emerging as an important tool for understanding the biological membrane, providing quantitative information on the physicochemical properties of membrane proteins and lipids. Segregation of fluid lipid bilayer into liquid-ordered (Lo) and liquid-disordered (Ld) phases has been studied as a simplified model of raft in model membranes, including giant unilamellar vesicles (GUVs), giant plasma membrane vesicles (GPMVs), and supported lipid bilayers (SLB). Partition coefficients of membrane proteins between Lo and Ld phases were measured to gauze their affinities to lipid rafts (raftophilicity). One important development in model membrane is patterned SLB based on the microfabrication technology. Patterned Lo/Ld phases have been applied to study the partition and function of membrane-bound molecules. Quantitative information of individual molecular species attained by model membranes is critical for elucidating the molecular functions in the complex web of molecular interactions. The present review gives a short account of the model membranes developed for studying the lateral heterogeneity, especially focusing on patterned model membranes on solid substrates. Copyright © 2018 Elsevier B.V. All rights reserved.

  13. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  14. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  15. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  16. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  17. Experimental and Model Studies on Continuous Separation of 2-Phenylpropionic Acid Enantiomers by Enantioselective Liquid-Liquid Extraction in Centrifugal Contactor Separators.

    Science.gov (United States)

    Feng, Xiaofeng; Tang, Kewen; Zhang, Pangliang; Yin, Shuangfeng

    2016-03-01

    Multistage enantioselective liquid-liquid extraction (ELLE) of 2-phenylpropionic acid (2-PPA) enantiomers using hydroxypropyl-β-cyclodextrin (HP-β-CD) as extractant was studied experimentally in a counter-current cascade of centrifugal contactor separators (CCSs). Performance of the process was evaluated by purity (enantiomeric excess, ee) and yield (Y). A multistage equilibrium model was established on the basis of single-stage model for chiral extraction of 2-PPA enantiomers and the law of mass conservation. A series of experiments on the extract phase/washing phase ratio (W/O ratio), extractant concentration, the pH value of aqueous phase, and the number of stages was conducted to verify the multistage equilibrium model. It was found that model predictions were in good agreement with the experimental results. The model was applied to predict and optimize the symmetrical separation of 2-PPA enantiomers. The optimal conditions for symmetric separation involves a W/O ratio of 0.6, pH of 2.5, and HP-β-CD concentration of 0.1 mol L(-1) at a temperature of 278 K, where eeeq (equal enantiomeric excess) can reach up to 37% and Yeq (equal yield) to 69%. By simulation and optimization, the minimum number of stages was evaluated at 98 and 106 for eeeq > 95% and eeeq > 97%. © 2016 Wiley Periodicals, Inc.

  18. Treatment of hydrocarbon-rich wastewater using oil degrading bacteria and phototrophic microorganisms in rotating biological contactor: Effect of N:P ratio

    International Nuclear Information System (INIS)

    Chavan, Anal; Mukherji, Suparna

    2008-01-01

    Treatment of hydrocarbon-rich industrial wastewater in bioreactors using heterotrophic microorganisms is often associated with various operational problems. In this study, a consortium of phototrophic microorganisms and a bacterium is developed on the discs of a rotating biological contactor (RBC) for treatment of wastewater containing diesel oil. The reactor was fed with oil degrading bacterium, Burkholderia cepacia and oil tolerant phototrophic microorganisms. After biofilm formation and acclimatization to 0.6% (v/v) diesel, continuous-mode operation was initiated at 21 h hydraulic retention time (HRT). Residual diesel in the effluent was 0.003%. Advantages of this system include good total petroleum hydrocarbon (TPH) removal, no soluble carbon source requirement and good settleability of biosolids. Biofilm observations revealed the predominance of B. cepacia and cyanobacteria (Phormidium, Oscillatoria and Chroococcus). The N:P ratio affected the relative dominance of the phototrophic microorganisms and bacterial culture. This ratio was a critical factor in determining the performance efficiency of the reactor. At 21 h HRT and organic loading of 27.33 g TPH/m 2 d, the N:P ratio 28.5:1 and 38:1 both yielded high and almost comparable TPH and COD removal efficiencies. This study presents a feasible technology for the treatment of hydrocarbon-rich wastewater from petrochemical industries and petroleum refineries

  19. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  20. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  1. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  2. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  3. Robotic membranes

    DEFF Research Database (Denmark)

    Ramsgaard Thomsen, Mette

    2008-01-01

    The relationship between digital and analogue is often constructed as one of opposition. The perception that the world is permeated with underlying patterns of data, describing events and matter alike, suggests that information can be understood apart from the substance to which it is associated......, and that its encoded logic can be constructed and reconfigured as an isolated entity. This disembodiment of information from materiality implies that an event like a thunderstorm, or a material like a body, can be described equally by data, in other words it can be read or written. The following prototypes......, Vivisection and Strange Metabolisms, were developed at the Centre for Information Technology and Architecture (CITA) at the Royal Danish Academy of Fine Arts in Copenhagen as a means of engaging intangible digital data with tactile physical material. As robotic membranes, they are a dual examination...

  4. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  5. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  6. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  7. Salt Concentration Differences Alter Membrane Resistance in Reverse Electrodialysis Stacks

    KAUST Repository

    Geise, Geoffrey M.

    2014-01-14

    Membrane ionic resistance is usually measured by immersing the membrane in a salt solution at a single, fixed concentration. While salt concentration is known to affect membrane resistance when the same concentration is used on both sides of the membrane, little is known about membrane resistance when the membrane is placed between solutions of different concentrations, such as in a reverse electrodialysis (RED) stack. Ionic resistance measurements obtained using Selemion CMV and AMV that separated sodium chloride and ammonium bicarbonate solutions of different concentrations were greater than those measured using only the high-concentration solution. Measured RED stack resistances showed good agreement with resistances calculated using an equivalent series resistance model, where the membranes accounted for 46% of the total stack resistance. The high area resistance of the membranes separating different salt concentration solutions has implications for modeling and optimizing membranes used in RED systems.

  8. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  9. Determinación de la eficiencia de un tratamiento aerobio de aguas residuales, con la aplicación de un sistema contactor biológico rotante (Biodiscos)

    OpenAIRE

    Cordero Espinosa, Claudia Mercedes; Guerrero Bacuilima, Diana Elizabeth; Sinche Valencia, Pablo Esteban

    2008-01-01

    La presente investigación hace referencia a la determinación de la eficiencia de un tratamiento aerobio de aguas residuales, con la aplicación de un sistema Contactor Biológico Rotante de biodiscos a escala de laboratorio. El Sistema de Biodiscos está conformado por: un tanque sedimentador primario, un tanque reactor de biodiscos, y un tanque de sedimentación secundaria. La sedimentación primaria, tiene el objetivo de remover sólidos sedimentables y material flotante del agua residual c...

  10. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  11. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  12. Keeping Books of Account

    OpenAIRE

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  13. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  14. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  15. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  16. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  17. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  18. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  19. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  20. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  1. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  2. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  3. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  4. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  5. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  6. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  7. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  8. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  9. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  10. Recent advances on polymeric membranes for membrane reactors

    KAUST Repository

    Buonomenna, M. G.; Choi, Seung Hak

    2012-01-01

    . The successful use of membranes in membrane reactors is primary the result of two developments concerning: (i) membrane materials and (ii) membrane structures. The selection of a suited material and preparation technique depends on the application the membrane

  11. Deciphering the BAR code of membrane modulators.

    Science.gov (United States)

    Salzer, Ulrich; Kostan, Julius; Djinović-Carugo, Kristina

    2017-07-01

    The BAR domain is the eponymous domain of the "BAR-domain protein superfamily", a large and diverse set of mostly multi-domain proteins that play eminent roles at the membrane cytoskeleton interface. BAR domain homodimers are the functional units that peripherally associate with lipid membranes and are involved in membrane sculpting activities. Differences in their intrinsic curvatures and lipid-binding properties account for a large variety in membrane modulating properties. Membrane activities of BAR domains are further modified and regulated by intramolecular or inter-subunit domains, by intermolecular protein interactions, and by posttranslational modifications. Rather than providing detailed cell biological information on single members of this superfamily, this review focuses on biochemical, biophysical, and structural aspects and on recent findings that paradigmatically promote our understanding of processes driven and modulated by BAR domains.

  12. Effective tension and fluctuations in active membranes.

    Science.gov (United States)

    Loubet, Bastien; Seifert, Udo; Lomholt, Michael Andersen

    2012-03-01

    We calculate the fluctuation spectrum of the shape of a lipid vesicle or cell exposed to a nonthermal source of noise. In particular, we take constraints on the membrane area and the volume of fluid that it encapsulates into account when obtaining expressions for the dependency of the membrane tension on the noise. We then investigate three possible origins of the nonthermal noise taken from the literature: A direct force, which models an external medium pushing on the membrane, a curvature force, which models a fluctuating spontaneous curvature, and a permeation force coming from an active transport of fluid through the membrane. For the direct force and curvature force cases, we compare our results to existing experiments on active membranes.

  13. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  14. Effective tension and fluctuations in active membranes

    OpenAIRE

    Loubet, Bastien; Seifert, Udo; Lomholt, Michael Andersen

    2011-01-01

    We calculate the fluctuation spectrum of the shape of a lipid vesicle or cell exposed to a nonthermal source of noise. In particular we take into account constraints on the membrane area and the volume of fluid that it encapsulates when obtaining expressions for the dependency of the membrane tension on the noise. We then investigate three possible origins of the non-thermal noise taken from the literature: A direct force, which models an external medium pushing on the membrane. A curvature f...

  15. Magnetically controlled permeability membranes

    KAUST Repository

    Kosel, Jurgen

    2013-10-31

    A bioactive material delivery system can include a thermoresponsive polymer membrane and nanowires distributed within the thermoresponsive polymer membrane. Magnetic activation of a thermoresponsive polymer membrane can take place via altering the magnetization or dimensions of nanowires dispersed or ordered within the membrane matrix.

  16. Magnetically controlled permeability membranes

    KAUST Repository

    Kosel, Jü rgen; Khashab, Niveen M.; Zaher, Amir

    2013-01-01

    A bioactive material delivery system can include a thermoresponsive polymer membrane and nanowires distributed within the thermoresponsive polymer membrane. Magnetic activation of a thermoresponsive polymer membrane can take place via altering the magnetization or dimensions of nanowires dispersed or ordered within the membrane matrix.

  17. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  18. Liquid membrane system for the removal and concentration of transuranic elements

    International Nuclear Information System (INIS)

    Timmins, M.R.; Wysk, S.R.; Smolensky, L.A.; Jiang, D.; Lumetta, G.J.

    1996-01-01

    The goal of this program is to develop an efficient, reliable, and radiation-resistant modified liquid membrane system (MLMS) for the selective removal and concentration of transuranic elements (TRUs) and strontium-90 from dissolved Hanford sludge wastes. The efforts are divided into three categories: (1) demonstration and optimization of the MLMS for the TRUEX and SREX processes using simulant waste solution; (2) development of a radiation-resistant microporous divider and membrane module for testing with actual waste solutions; and (3) demonstration of the MLMS for the TRUEX and SREX processes using actual Hanford waste. Successful completion of these development efforts will yield a compact, versatile, and reliable MLMS for implementation with the TRUEX and SREX processes. The MLMS is simple, stable, more efficient, and easier to control and operate than conventional solvent-extraction processes, such as those employing centrifugal contactors. In addition, the MLMS process offers operational cost savings over the conventional technology, by exhibiting at least a 10% reduction in the consumption of extractant chemicals

  19. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition...

  20. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  1. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  2. Poly/vinyl alcohol/ membranes for reverse osmosis

    Science.gov (United States)

    Katz, M. G.; Wydeven, T., Jr.

    1981-01-01

    A description is presented of the results of studies of the water and salt transport properties of PVA membranes, taking into account radiation crosslinked PVA membranes, diffusive salt permeability through PVA membranes, and heat treated PVA membranes. The experimental findings support an occurrence of independent water, and salt permeation processes. It is suggested that the salt permeation is governed by a solution-diffusion transport mechanism. The preparation of thin skinned, asymmetric PVA membranes is also discussed. The employed method has a certain similarity to the classical phase inversion method, which is widely applied in the casting of asymmetric reverse osmosis membranes. Instead of using a gelling bath composed of a nonsolvent for the membrane material and miscible with the solvent from which the membrane is cast, a 'complexing' bath is used, which is a solution of a complexing agent in water.

  3. Rapid Preparation of a Plasma Membrane Fraction: Western Blot Detection of Translocated Glucose Transporter 4 from Plasma Membrane of Muscle and Adipose Cells and Tissues.

    Science.gov (United States)

    Yamamoto, Norio; Yamashita, Yoko; Yoshioka, Yasukiyo; Nishiumi, Shin; Ashida, Hitoshi

    2016-08-01

    Membrane proteins account for 70% to 80% of all pharmaceutical targets, indicating their clinical relevance and underscoring the importance of identifying differentially expressed membrane proteins that reflect distinct disease properties. The translocation of proteins from the bulk of the cytosol to the plasma membrane is a critical step in the transfer of information from membrane-embedded receptors or transporters to the cell interior. To understand how membrane proteins work, it is important to separate the membrane fraction of cells. This unit provides a protocol for rapidly obtaining plasma membrane fractions for western blot analysis. © 2016 by John Wiley & Sons, Inc. Copyright © 2016 John Wiley & Sons, Inc.

  4. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

    This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is ...

  5. Accounting for carbon

    OpenAIRE

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  6. Enhancing Membrane Protein Identification Using a Simplified Centrifugation and Detergent-Based Membrane Extraction Approach.

    Science.gov (United States)

    Zhou, Yanting; Gao, Jing; Zhu, Hongwen; Xu, Jingjing; He, Han; Gu, Lei; Wang, Hui; Chen, Jie; Ma, Danjun; Zhou, Hu; Zheng, Jing

    2018-02-20

    Membrane proteins may act as transporters, receptors, enzymes, and adhesion-anchors, accounting for nearly 70% of pharmaceutical drug targets. Difficulties in efficient enrichment, extraction, and solubilization still exist because of their relatively low abundance and poor solubility. A simplified membrane protein extraction approach with advantages of user-friendly sample processing procedures, good repeatability and significant effectiveness was developed in the current research for enhancing enrichment and identification of membrane proteins. This approach combining centrifugation and detergent along with LC-MS/MS successfully identified higher proportion of membrane proteins, integral proteins and transmembrane proteins in membrane fraction (76.6%, 48.1%, and 40.6%) than in total cell lysate (41.6%, 16.4%, and 13.5%), respectively. Moreover, our method tended to capture membrane proteins with high degree of hydrophobicity and number of transmembrane domains as 486 out of 2106 (23.0%) had GRAVY > 0 in membrane fraction, 488 out of 2106 (23.1%) had TMs ≥ 2. It also provided for improved identification of membrane proteins as more than 60.6% of the commonly identified membrane proteins in two cell samples were better identified in membrane fraction with higher sequence coverage. Data are available via ProteomeXchange with identifier PXD008456.

  7. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  8. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  9. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  10. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  11. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  12. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  13. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  14. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  15. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  16. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  17. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  18. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  19. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  20. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  1. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  2. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  3. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  4. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  5. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  6. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  7. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  8. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  9. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  10. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  11. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  12. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  13. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  14. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  15. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  16. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

    The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

  17. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  18. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  19. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  20. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  1. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  2. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  3. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  4. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  5. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...

  6. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  7. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  8. Hybrid adsorptive membrane reactor

    Science.gov (United States)

    Tsotsis, Theodore T [Huntington Beach, CA; Sahimi, Muhammad [Altadena, CA; Fayyaz-Najafi, Babak [Richmond, CA; Harale, Aadesh [Los Angeles, CA; Park, Byoung-Gi [Yeosu, KR; Liu, Paul K. T. [Lafayette Hill, PA

    2011-03-01

    A hybrid adsorbent-membrane reactor in which the chemical reaction, membrane separation, and product adsorption are coupled. Also disclosed are a dual-reactor apparatus and a process using the reactor or the apparatus.

  9. Premature rupture of membranes

    Science.gov (United States)

    ... gov/ency/patientinstructions/000512.htm Premature rupture of membranes To use the sharing features on this page, ... water that surrounds your baby in the womb. Membranes or layers of tissue hold in this fluid. ...

  10. Oxygen transport membrane

    DEFF Research Database (Denmark)

    2015-01-01

    The present invention relates to a novel composite oxygen transport membrane as well as its preparation and uses thereof.......The present invention relates to a novel composite oxygen transport membrane as well as its preparation and uses thereof....

  11. Membrane with integrated spacer

    NARCIS (Netherlands)

    Balster, J.H.; Stamatialis, Dimitrios; Wessling, Matthias

    2010-01-01

    Many membrane processes are severely influenced by concentration polarisation. Turbulence promoting spacers placed in between the membranes can reduce the diffusional resistance of concentration polarisation by inducing additional mixing. Electrodialysis (ED) used for desalination suffers from

  12. Gel layer formation on membranes in Membrane Bioreactors

    NARCIS (Netherlands)

    Van den Brink, P.F.H.

    2014-01-01

    The widespread application of membrane bioreactors (MBRs) for municipal wastewater treatment is hampered by membrane fouling. Fouling increases energy demand, reduces process performance and creates the need for more frequent (chemical) membrane cleaning or replacement. Membrane fouling in MBRs is

  13. Smart membranes for monitoring membrane based desalination processes

    KAUST Repository

    Laleg-Kirati, Taous-Meriem; Karam, Ayman M.

    2017-01-01

    Various examples are related to smart membranes for monitoring membrane based process such as, e.g., membrane distillation processes. In one example, a membrane, includes a porous surface and a plurality of sensors (e.g., temperature, flow and

  14. Model cell membranes

    DEFF Research Database (Denmark)

    Günther-Pomorski, Thomas; Nylander, Tommy; Cardenas Gomez, Marite

    2014-01-01

    The high complexity of biological membranes has motivated the development and application of a wide range of model membrane systems to study biochemical and biophysical aspects of membranes in situ under well defined conditions. The aim is to provide fundamental understanding of processes control...

  15. Idiopathic epiretinal membrane

    NARCIS (Netherlands)

    Bu, Shao-Chong; Kuijer, Roelof; Li, Xiao-Rong; Hooymans, Johanna M M; Los, Leonoor I

    2014-01-01

    Background: Idiopathic epiretinal membrane (iERM) is a fibrocellular membrane that proliferates on the inner surface of the retina at the macular area. Membrane contraction is an important sight-threatening event and is due to fibrotic remodeling. Methods: Analysis of the current literature

  16. Meniscus Membranes For Separation

    Science.gov (United States)

    Dye, Robert C.; Jorgensen, Betty; Pesiri, David R.

    2005-09-20

    Gas separation membranes, especially meniscus-shaped membranes for gas separations are disclosed together with the use of such meniscus-shaped membranes for applications such as thermal gas valves, pre-concentration of a gas stream, and selective pre-screening of a gas stream. In addition, a rapid screening system for simultaneously screening polymer materials for effectiveness in gas separation is provided.

  17. Meniscus membranes for separations

    Science.gov (United States)

    Dye, Robert C [Irvine, CA; Jorgensen, Betty [Jemez Springs, NM; Pesiri, David R [Aliso Viejo, CA

    2004-01-27

    Gas separation membranes, especially meniscus-shaped membranes for gas separations are disclosed together with the use of such meniscus-shaped membranes for applications such as thermal gas valves, pre-concentration of a gas stream, and selective pre-screening of a gas stream. In addition, a rapid screening system for simultaneously screening polymer materials for effectiveness in gas separation is provided.

  18. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  19. Separation membrane development

    Energy Technology Data Exchange (ETDEWEB)

    Lee, M.W. [Savannah River Technology Center, Aiken, SC (United States)

    1998-08-01

    A ceramic membrane has been developed to separate hydrogen from other gases. The method used is a sol-gel process. A thin layer of dense ceramic material is coated on a coarse ceramic filter substrate. The pore size distribution in the thin layer is controlled by a densification of the coating materials by heat treatment. The membrane has been tested by permeation measurement of the hydrogen and other gases. Selectivity of the membrane has been achieved to separate hydrogen from carbon monoxide. The permeation rate of hydrogen through the ceramic membrane was about 20 times larger than Pd-Ag membrane.

  20. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  1. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  2. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

    In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

  3. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  4. Membrane processes in nuclear technologies

    International Nuclear Information System (INIS)

    Zakrzewska-Trznadel, G.

    2006-01-01

    The treatment of radioactive wastes is necessary taking into account the potential hazard of radioactive substances to human health and surrounding environment. The choice of appropriate technology depends on capital and operational costs, wastes amount and their characteristics, appointed targets of the process, e.g. the values of decontamination factors and volume reduction coefficients. The conventional technologies applied for radioactive waste processing, such as precipitation coupled with sedimentation, ion exchange and evaporation have many drawbacks. These include high energy consumption and formation of secondary wastes, e.g. the sludge from sediment tanks, spent ion exchange adsorbents and regeneration solutions. There are also many limitations of such processes, i.e. foaming and drop entrainment in evaporators, loses of solvents and production of secondary wastes in solvent extraction or bed clogging in ion exchange columns. Membrane processes as the newest achievement of the process engineering can successfully supersede many non-effective, out-of-date methods. But in some instances they can also complement these methods whilst improving the parameters of effluents and purification economy. This monograph presents own research data on the application of recent achievements in the area of membrane processes for solving selected problems in nuclear technology. Relatively big space was devoted to the use of membrane processing of low and intermediate radioactive liquid wastes because of numerous applications of these processes in nuclear centres over the world and also because of the interests of the author that was reflected by her recent research projects and activity. This work presents a review on the membrane methods recently introduced into the nuclear technology against the background of the other, commonly applied separation techniques, with indications of the possibilities and prospects for their further developments. Particular attention was paid

  5. Microporous silica membranes

    DEFF Research Database (Denmark)

    Boffa, Vittorio; Yue, Yuanzheng

    2012-01-01

    Hydrothermal stability is a crucial factor for the application of microporous silica-based membranes in industrial processes. Indeed, it is well established that steam exposure may cause densification and defect formation in microporous silica membranes, which are detrimental to both membrane...... permeability and selectivity. Numerous previous studies show that microporous transition metal doped-silica membranes are hydrothermally more stable than pure silica membranes, but less permeable. Here we present a quantitative study on the impact of type and concentration of transition metal ions...... on the microporous structure, stability and permeability of amorphous silica-based membranes, providing information on how to design chemical compositions and synthetic paths for the fabrication of silica-based membranes with a well accessible and highly stabile microporous structure....

  6. Clustering on Membranes

    DEFF Research Database (Denmark)

    Johannes, Ludger; Pezeshkian, Weria; Ipsen, John H

    2018-01-01

    Clustering of extracellular ligands and proteins on the plasma membrane is required to perform specific cellular functions, such as signaling and endocytosis. Attractive forces that originate in perturbations of the membrane's physical properties contribute to this clustering, in addition to direct...... protein-protein interactions. However, these membrane-mediated forces have not all been equally considered, despite their importance. In this review, we describe how line tension, lipid depletion, and membrane curvature contribute to membrane-mediated clustering. Additional attractive forces that arise...... from protein-induced perturbation of a membrane's fluctuations are also described. This review aims to provide a survey of the current understanding of membrane-mediated clustering and how this supports precise biological functions....

  7. Application of dynamic membranes in anaerobic membranes in anaerobic membrane bioreactor systems

    NARCIS (Netherlands)

    Erşahin, M.E.

    2015-01-01

    Anaerobic membrane bioreactors (AnMBRs) physically ensure biomass retention by the application of a membrane filtration process. With growing application experiences from aerobic membrane bioreactors (MBRs), the combination of membrane and anaerobic processes has received much attention and become

  8. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  9. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  10. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  11. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

    Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

  12. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  13. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  14. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  15. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  16. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  17. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  18. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  19. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  20. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  1. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  2. The Limits of Accountability.

    Science.gov (United States)

    Bailey, Stephen K.

    This discussion, presented at the Regent's Trustees' Conference, February 1973, reviews the limits of accountability in higher education. Managerial efficiency is suggested to assist in eliminating educational and financial waste. This, however, is the secondary concept emphasized. The primary emphasis indicates the legitimacy of the claims that a…

  3. Consumption growth accounting

    NARCIS (Netherlands)

    Dietzenbacher, Erik; de Groot, Olaf J.; Los, Bart

    The methodology in this paper combines an input-output structural decomposition approach with the supply-side perspective of mainstream growth accounting. In explaining the intertemporal change in consumption per worker, three sets of effects are distinguished. First, contributions due to several

  4. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-01-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  5. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  6. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  7. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  8. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

  9. Comparison of biofouling mechanisms between cellulose triacetate (CTA) and thin-film composite (TFC) polyamide forward osmosis membranes in osmotic membrane bioreactors.

    Science.gov (United States)

    Wang, Xinhua; Zhao, Yanxiao; Yuan, Bo; Wang, Zhiwei; Li, Xiufen; Ren, Yueping

    2016-02-01

    There are two types of popular forward osmosis (FO) membrane materials applied for researches on FO process, cellulose triacetate (CTA) and thin film composite (TFC) polyamide. However, performance and fouling mechanisms of commercial TFC FO membrane in osmotic membrane bioreactors (OMBRs) are still unknown. In current study, its biofouling behaviors in OMBRs were investigated and further compared to the CTA FO membrane. The results indicated that β-D-glucopyranose polysaccharides and microorganisms accounted for approximately 77% of total biovolume on the CTA FO membrane while β-D-glucopyranose polysaccharides (biovolume ratio of 81.1%) were the only dominant biofoulants on the TFC FO membrane. The analyses on the biofouling structure implied that a tighter biofouling layer with a larger biovolume was formed on the CTA FO membrane. The differences in biofouling behaviors including biofoulants composition and biofouling structure between CTA and TFC FO membranes were attributed to different membrane surface properties. Copyright © 2015 Elsevier Ltd. All rights reserved.

  10. Probing lipid membrane electrostatics

    Science.gov (United States)

    Yang, Yi

    The electrostatic properties of lipid bilayer membranes play a significant role in many biological processes. Atomic force microscopy (AFM) is highly sensitive to membrane surface potential in electrolyte solutions. With fully characterized probe tips, AFM can perform quantitative electrostatic analysis of lipid membranes. Electrostatic interactions between Silicon nitride probes and supported zwitterionic dioleoylphosphatidylcholine (DOPC) bilayer with a variable fraction of anionic dioleoylphosphatidylserine (DOPS) were measured by AFM. Classical Gouy-Chapman theory was used to model the membrane electrostatics. The nonlinear Poisson-Boltzmann equation was numerically solved with finite element method to provide the potential distribution around the AFM tips. Theoretical tip-sample electrostatic interactions were calculated with the surface integral of both Maxwell and osmotic stress tensors on tip surface. The measured forces were interpreted with theoretical forces and the resulting surface charge densities of the membrane surfaces were in quantitative agreement with the Gouy-Chapman-Stern model of membrane charge regulation. It was demonstrated that the AFM can quantitatively detect membrane surface potential at a separation of several screening lengths, and that the AFM probe only perturbs the membrane surface potential by external field created by the internai membrane dipole moment. The analysis yields a dipole moment of 1.5 Debye per lipid with a dipole potential of +275 mV for supported DOPC membranes. This new ability to quantitatively measure the membrane dipole density in a noninvasive manner will be useful in identifying the biological effects of the dipole potential. Finally, heterogeneous model membranes were studied with fluid electric force microscopy (FEFM). Electrostatic mapping was demonstrated with 50 nm resolution. The capabilities of quantitative electrostatic measurement and lateral charge density mapping make AFM a unique and powerful

  11. Emulsification using microporous membranes

    Directory of Open Access Journals (Sweden)

    Goran T. Vladisavljević

    2011-10-01

    Full Text Available Membrane emulsification is a process of injecting a pure dispersed phase or pre-emulsion through a microporous membrane into the continuous phase. As a result of the immiscibility of the two phases, droplets of the dispersed phase are formed at the outlets of membrane pores. The droplets formed in the process are removed from the membrane surface by applying cross-flow or stirring of the continuous phase or using a dynamic (rotating or vibrating membrane. The most commonly used membrane for emulsification is the Shirasu Porous Glass (SPG membrane, fabricated through spinodal decomposition in a melt consisting of Japanese volcanic ash (Shirasu, boric acid and calcium carbonate. Microsieve membranes are increasingly popular as an alternative to highly tortuous glass and ceramic membranes. Microsieves are usually fabricated from nickel by photolithography and electroplating or they can be manufactured from silicon nitride via Reactive Ion Etching (RIE. An advantage of microsieves compared to the SPG membrane is in much higher transmembrane fluxes and higher tolerance to fouling by the emulsion ingredients due to the existence of short, straight through pores. Unlike conventional emulsification devices such as high-pressure valve homogenisers and rotor-stator devices, membrane emulsification devices permit a precise control over the mean pore size over a wide range and during the process insignificant amount of energy is dissipated as heat. The drop size is primarily determined by the pore size, but it depends also on other parameters, such as membrane wettability, emulsion formulation, shear stress on the membrane surface, transmembrane pressure, etc.

  12. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  13. Accounting for the Poor

    OpenAIRE

    Robert M. Townsend

    2013-01-01

    Economists and other social scientists have long tried to understand the nature of poverty and how poor people make decisions. For example, T.W. Schultz, a Nobel Laureate, former professor of economics at the University of Chicago, and former president of the American Economic Association, spent his career working in development and agricultural economics. In his 1980 Nobel Prize acceptance speech, Schultz suggests that there is some accounting for the behavior of the poor in agriculture. "Fa...

  14. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

  15. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.

  16. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  17. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  18. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

  19. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

  20. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  1. Ion-conducting membranes

    Science.gov (United States)

    Masel, Richard I.; Sajjad, Syed Dawar; Gao, Yan; Liu, Zengcai; Chen, Qingmei

    2017-12-26

    An anion-conducting polymeric membrane comprises a terpolymer of styrene, vinylbenzyl-R.sub.s and vinylbenzyl-R.sub.x. R.sub.s is a positively charged cyclic amine group. R.sub.x is at least one constituent selected from the group consisting Cl, OH and a reaction product between an OH or Cl and a species other than a simple amine or a cyclic amine. The total weight of the vinylbenzyl-R.sub.x groups is greater than 0.3% of the total weight of the membrane. In a preferred embodiment, the membrane is a Helper Membrane that increases the faradaic efficiency of an electrochemical cell into which the membrane is incorporated, and also allows product formation at lower voltages than in cells without the Helper Membrane.

  2. Gas separation with membranes

    International Nuclear Information System (INIS)

    Schulz, G.; Michele, H.; Werner, U.

    1982-01-01

    Gas separation with membranes has already been tested in numerous fields of application, e.g. uranium enrichment of H 2 separation. In many of these processes the mass transfer units, so-called permeators, have to be connected in tandem in order to achieve high concentrations. A most economical operating method provides for each case an optimization of the cascades with regard to the membrane materials, construction and design of module. By utilization of the concentration gradient along the membrane a new process development has been accomplished - the continuously operating membrane rectification unit. Investment and operating costs can be reduced considerably for a number of separating processes by combining a membrane rectification unit with a conventional recycling cascade. However, the new procedure requires that the specifications for the module construction, flow design, and membrane properties be reconsidered. (orig.) [de

  3. Gas-liquid mass transfer in a cross-flow hollow fiber module : Analytical model and experimental validation

    NARCIS (Netherlands)

    Dindore, V. Y.; Versteeg, G. F.

    2005-01-01

    The cross-flow operation of hollow fiber membrane contactors offers many advantages and is preferred over the parallel-flow contactors for gas-liquid mass transfer operations. However, the analysis of such a cross-flow membrane gas-liquid contactor is complicated due to the change in concentrations

  4. Iowa Community Colleges Accounting Manual.

    Science.gov (United States)

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  5. Chelating polymeric membranes

    KAUST Repository

    Peinemann, Klaus-Viktor

    2015-01-22

    The present application offers a solution to the current problems associated with recovery and recycling of precious metals from scrap material, discard articles, and other items comprising one or more precious metals. The solution is premised on a microporous chelating polymeric membrane. Embodiments include, but are not limited to, microporous chelating polymeric membranes, device comprising the membranes, and methods of using and making the same.

  6. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  7. Gas separation membranes

    Science.gov (United States)

    Schell, William J.

    1979-01-01

    A dry, fabric supported, polymeric gas separation membrane, such as cellulose acetate, is prepared by casting a solution of the polymer onto a shrinkable fabric preferably formed of synthetic polymers such as polyester or polyamide filaments before washing, stretching or calendering (so called griege goods). The supported membrane is then subjected to gelling, annealing, and drying by solvent exchange. During the processing steps, both the fabric support and the membrane shrink a preselected, controlled amount which prevents curling, wrinkling or cracking of the membrane in flat form or when spirally wound into a gas separation element.

  8. Anion exchange membrane

    Science.gov (United States)

    Verkade, John G; Wadhwa, Kuldeep; Kong, Xueqian; Schmidt-Rohr, Klaus

    2013-05-07

    An anion exchange membrane and fuel cell incorporating the anion exchange membrane are detailed in which proazaphosphatrane and azaphosphatrane cations are covalently bonded to a sulfonated fluoropolymer support along with anionic counterions. A positive charge is dispersed in the aforementioned cations which are buried in the support to reduce the cation-anion interactions and increase the mobility of hydroxide ions, for example, across the membrane. The anion exchange membrane has the ability to operate at high temperatures and in highly alkaline environments with high conductivity and low resistance.

  9. Photoresponsive nanostructured membranes

    KAUST Repository

    Madhavan, Poornima

    2016-07-26

    The perspective of adding stimuli-response to isoporous membranes stimulates the development of separation devices with pores, which would open or close under control of environment chemical composition, temperature or exposure to light. Changes in pH and temperature have been previously investigated. In this work, we demonstrate for the first time the preparation of photoresponsive isoporous membranes, applying self-assembly non-solvent induced phase separation to a new light responsive block copolymer. First, we optimized the membrane formation by using poly(styrene-b-anthracene methyl methacrylate-b-methylmethacrylate) (PS-b-PAnMMA-b-PMMA) copolymer, identifying the most suitable solvent, copolymer block length, and other parameters. The obtained final triblock copolymer membrane morphologies were characterized using atomic force and electron microscopy. The microscopic analysis reveals that the PS-b-PAnMMA-b-PMMA copolymer can form both lamellar and ordered hexagonal nanoporous structures on the membrane top layer in appropriate solvent compositions. The nanostructured membrane emits fluorescence due to the presence of the anthracene mid-block. On irradiation of light the PS-b-PAnMMA-b-PMMA copolymer membranes has an additional stimuli response. The anthracene group undergoes conformational changes by forming [4 + 4] cycloadducts and this alters the membrane\\'s water flux and solute retention. © 2016 The Royal Society of Chemistry.

  10. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  11. The Ethics of Creative Accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

    The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

  12. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

    There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

  13. Cost accounting in ECN

    International Nuclear Information System (INIS)

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  14. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  15. Membrane fusion and exocytosis.

    Science.gov (United States)

    Jahn, R; Südhof, T C

    1999-01-01

    Membrane fusion involves the merger of two phospholipid bilayers in an aqueous environment. In artificial lipid bilayers, fusion proceeds by means of defined transition states, including hourglass-shaped intermediates in which the proximal leaflets of the fusing membranes are merged whereas the distal leaflets are separate (fusion stalk), followed by the reversible opening of small aqueous fusion pores. Fusion of biological membranes requires the action of specific fusion proteins. Best understood are the viral fusion proteins that are responsible for merging the viral with the host cell membrane during infection. These proteins undergo spontaneous and dramatic conformational changes upon activation. In the case of the paradigmatic fusion proteins of the influenza virus and of the human immunodeficiency virus, an amphiphilic fusion peptide is inserted into the target membrane. The protein then reorients itself, thus forcing the fusing membranes together and inducing lipid mixing. Fusion of intracellular membranes in eukaryotic cells involves several protein families including SNAREs, Rab proteins, and Sec1/Munc-18 related proteins (SM-proteins). SNAREs form a novel superfamily of small and mostly membrane-anchored proteins that share a common motif of about 60 amino acids (SNARE motif). SNAREs reversibly assemble into tightly packed helical bundles, the core complexes. Assembly is thought to pull the fusing membranes closely together, thus inducing fusion. SM-proteins comprise a family of soluble proteins that bind to certain types of SNAREs and prevent the formation of core complexes. Rab proteins are GTPases that undergo highly regulated GTP-GDP cycles. In their GTP form, they interact with specific proteins, the effector proteins. Recent evidence suggests that Rab proteins function in the initial membrane contact connecting the fusing membranes but are not involved in the fusion reaction itself.

  16. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  17. Historical Reflections on Accountability

    Directory of Open Access Journals (Sweden)

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  18. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  19. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

  20. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  1. New Frontiers: Training Forensic Accountants within the Accounting Program

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  2. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  3. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  4. Plasma membrane ATPases

    DEFF Research Database (Denmark)

    Palmgren, Michael Broberg; Bækgaard, Lone; Lopez Marques, Rosa Laura

    2011-01-01

    The plasma membrane separates the cellular contents from the surrounding environment. Nutrients must enter through the plasma membrane in order to reach the cell interior, and toxic metabolites and several ions leave the cell by traveling across the same barrier. Biological pumps in the plasma me...

  5. Polymide gas separation membranes

    Science.gov (United States)

    Ding, Yong; Bikson, Benjamin; Nelson, Joyce Katz

    2004-09-14

    Soluble polyamic acid salt (PAAS) precursors comprised of tertiary and quaternary amines, ammonium cations, sulfonium cations, or phosphonium cations, are prepared and fabricated into membranes that are subsequently imidized and converted into rigid-rod polyimide articles, such as membranes with desirable gas separation properties. A method of enhancing solubility of PAAS polymers in alcohols is also disclosed.

  6. Enantioseparation with liquid membranes

    NARCIS (Netherlands)

    Gössi, Angelo; Riedl, Wolfgang; Schuur, Boelo

    Chiral resolution of racemic products is a challenging and important task in the pharmaceutical, agrochemical, flavor, polymer and fragrances industries. One of the options for these challenging separations is to use liquid membranes. Although liquid membranes have been known for almost four decades

  7. Silicon nitride nanosieve membrane

    NARCIS (Netherlands)

    Tong, D.H.; Jansen, Henricus V.; Gadgil, V.J.; Bostan, C.G.; Berenschot, Johan W.; van Rijn, C.J.M.; Elwenspoek, Michael Curt

    2004-01-01

    An array of very uniform cylindrical nanopores with a pore diameter as small as 25 nm has been fabricated in an ultrathin micromachined silicon nitride membrane using focused ion beam (FIB) etching. The pore size of this nanosieve membrane was further reduced to below 10 nm by coating it with

  8. Membrane capacitive deionization

    NARCIS (Netherlands)

    Biesheuvel, P.M.; Wal, van der A.

    2010-01-01

    Membrane capacitive deionization (MCDI) is an ion-removal process based on applying an electrical potential difference across an aqueous solution which flows in between oppositely placed porous electrodes, in front of which ion-exchange membranes are positioned. Due to the applied potential, ions

  9. Photoresponsive nanostructured membranes

    KAUST Repository

    Madhavan, Poornima; Sutisna, Burhannudin; Sougrat, Rachid; Nunes, Suzana Pereira

    2016-01-01

    The perspective of adding stimuli-response to isoporous membranes stimulates the development of separation devices with pores, which would open or close under control of environment chemical composition, temperature or exposure to light. Changes in pH and temperature have been previously investigated. In this work, we demonstrate for the first time the preparation of photoresponsive isoporous membranes, applying self-assembly non-solvent induced phase separation to a new light responsive block copolymer. First, we optimized the membrane formation by using poly(styrene-b-anthracene methyl methacrylate-b-methylmethacrylate) (PS-b-PAnMMA-b-PMMA) copolymer, identifying the most suitable solvent, copolymer block length, and other parameters. The obtained final triblock copolymer membrane morphologies were characterized using atomic force and electron microscopy. The microscopic analysis reveals that the PS-b-PAnMMA-b-PMMA copolymer can form both lamellar and ordered hexagonal nanoporous structures on the membrane top layer in appropriate solvent compositions. The nanostructured membrane emits fluorescence due to the presence of the anthracene mid-block. On irradiation of light the PS-b-PAnMMA-b-PMMA copolymer membranes has an additional stimuli response. The anthracene group undergoes conformational changes by forming [4 + 4] cycloadducts and this alters the membrane's water flux and solute retention. © 2016 The Royal Society of Chemistry.

  10. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  11. Accounting for Non-Accounting Students: What Affects Their Performance?

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  12. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

    This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

  13. Molecular Interactions at Membranes

    DEFF Research Database (Denmark)

    Jagalski, Vivien

    . Today, we know more than ever before about the properties of biological membranes. Advanced biophysical techniques and sophisticated membrane models allow us to answer specific questions about the structure of the components within membranes and their interactions. However, many detailed structural...... the surface-immobilization of LeuT by exchanging the detergent with natural phosphatidylcholine (PC) lipids. Various surface sensitive techniques, including neutron reflectometry (NR), are employed and finally enabled us to confirm the gross structure of LeuT in a lipid environment as predicted by molecular...... dynamic simulations. In a second study, the co-localization of three toxic plant-derived diterpene resin acids (RAs) within DPPC membranes was investigated. These compounds are reported to disrupt the membrane and increase its fluidity. The RAs used in this study vary in their toxicity while...

  14. Membrane technology and applications

    International Nuclear Information System (INIS)

    Khalil, F.H.

    1997-01-01

    The main purpose of this dissertation is to prepare and characterize some synthetic membranes obtained by radiation-induced graft copolymerization of and A Am unitary and binary system onto nylon-6 films. The optimum conditions at which the grafting process proceeded homogeneously were determined. Some selected properties of the prepared membranes were studied. Differential scanning calorimetry (DSC), thermal gravimetric analysis (TGA), x-ray diffraction (XRD), mechanical properties and U.V./vis, instruments and techniques were used to characterize the prepared membranes. The use of such membranes for the decontamination of radioactive waste and some heavy metal ions as water pollutants were investigated. These grafted membranes showed good cation exchange properties and may be of practical interest in waste water treatment whether this water was radioactive or not. 4 tabs., 68 figs., 146 refs

  15. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

    This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  16. CREATIVE ACCOUNTING AND TAX DODGING

    Directory of Open Access Journals (Sweden)

    Doina Rada

    2012-01-01

    Full Text Available Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  17. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  18. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  19. RCA : resource consumptions accounting

    OpenAIRE

    Valeska Rodriguez Lucas de Freitas

    2013-01-01

    Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

  20. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  1. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  2. Jalan Terjal Menuju Professional Accountant

    OpenAIRE

    Wardoyo, Trimanto Setyo

    2007-01-01

    To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

  3. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  4. Microfabricated hydrogen sensitive membranes

    Energy Technology Data Exchange (ETDEWEB)

    Naddaf, A.; Kraetz, L. [Lehrstuhl fuer Thermische Verfahrenstechnik, Technische Universitaet Kaiserslautern (Germany); Detemple, P.; Schmitt, S.; Hessel, V. [Institut fuer Mikrotechnik Mainz GmbH, Mainz (Germany); Faqir, N. [University of Jordan, Amman (Jordan); Bart, H.J.

    2009-01-15

    Thin, defect-free palladium, palladium/copper and palladium/silver hydrogen absorbing membranes were microfabricated. A dual sputtering technique was used to deposit the palladium alloy membranes of only 1 {mu}m thickness on a nonporous silicon substrate. Advanced silicon etching (ASE) was applied on the backside to create a mechanically stable support structure for the thin films. Performance evaluation was carried out for different gases in a temperature range of 20 C to 298 C at a constant differential pressure of 110 kPa at the two sides of the membrane. The composite membranes show an excellent permeation rate of hydrogen, which appears to be 0.05 Pa m{sup 3} s{sup -1} and 0.01.10{sup -3} Pa m{sup 3} s{sup -1} at 20 C for the microfabricated 23 % silver and the 53 % copper composite membranes, respectively. The selectivity to hydrogen over a gas mixture containing, in addition to hydrogen, carbon monoxide, carbon dioxide and nitrogen was measured. The mass spectrometer did not detect any CO{sub 2} or CO, showing that the membrane is completely hydrogen selective. The microfabricated membranes exhibit both high mechanical strength (they easily withstand pressures up to 4 bar) and high thermal stability (up to 650 C). (Abstract Copyright [2009], Wiley Periodicals, Inc.)

  5. Catalytic nanoporous membranes

    Science.gov (United States)

    Pellin, Michael J; Hryn, John N; Elam, Jeffrey W

    2013-08-27

    A nanoporous catalytic membrane which displays several unique features Including pores which can go through the entire thickness of the membrane. The membrane has a higher catalytic and product selectivity than conventional catalysts. Anodic aluminum oxide (AAO) membranes serve as the catalyst substrate. This substrate is then subjected to Atomic Layer Deposition (ALD), which allows the controlled narrowing of the pores from 40 nm to 10 nm in the substrate by deposition of a preparatory material. Subsequent deposition of a catalytic layer on the inner surfaces of the pores reduces pore sizes to less than 10 nm and allows for a higher degree of reaction selectivity. The small pore sizes allow control over which molecules enter the pores, and the flow-through feature can allow for partial oxidation of reactant species as opposed to complete oxidation. A nanoporous separation membrane, produced by ALD is also provided for use in gaseous and liquid separations. The membrane has a high flow rate of material with 100% selectivity. Also provided is a method for producing a catalytic membrane having flow-through pores and discreet catalytic clusters adhering to the inside surfaces of the pores.

  6. Tides on Europa: The membrane paradigm

    Science.gov (United States)

    Beuthe, Mikael

    2015-03-01

    Jupiter's moon Europa has a thin icy crust which is decoupled from the mantle by a subsurface ocean. The crust thus responds to tidal forcing as a deformed membrane, cold at the top and near melting point at the bottom. In this paper I develop the membrane theory of viscoelastic shells with depth-dependent rheology with the dual goal of predicting tidal tectonics and computing tidal dissipation. Two parameters characterize the tidal response of the membrane: the effective Poisson's ratio ν bar and the membrane spring constant Λ, the latter being proportional to the crust thickness and effective shear modulus. I solve membrane theory in terms of tidal Love numbers, for which I derive analytical formulas depending on Λ, ν bar , the ocean-to-bulk density ratio and the number k2∘ representing the influence of the deep interior. Membrane formulas predict h2 and k2 with an accuracy of a few tenths of percent if the crust thickness is less than one hundred kilometers, whereas the error on l2 is a few percents. Benchmarking with the thick-shell software SatStress leads to the discovery of an error in the original, uncorrected version of the code that changes stress components by up to 40%. Regarding tectonics, I show that different stress-free states account for the conflicting predictions of thin and thick shell models about the magnitude of tensile stresses due to nonsynchronous rotation. Regarding dissipation, I prove that tidal heating in the crust is proportional to Im (Λ) and that it is equal to the global heat flow (proportional to Im (k2)) minus the core-mantle heat flow (proportional to Im (k2∘)). As an illustration, I compute the equilibrium thickness of a convecting crust. More generally, membrane formulas are useful in any application involving tidal Love numbers such as crust thickness estimates, despinning tectonics or true polar wander.

  7. Rotating bubble membrane radiator

    Science.gov (United States)

    Webb, Brent J.; Coomes, Edmund P.

    1988-12-06

    A heat radiator useful for expelling waste heat from a power generating system aboard a space vehicle is disclosed. Liquid to be cooled is passed to the interior of a rotating bubble membrane radiator, where it is sprayed into the interior of the bubble. Liquid impacting upon the interior surface of the bubble is cooled and the heat radiated from the outer surface of the membrane. Cooled liquid is collected by the action of centrifical force about the equator of the rotating membrane and returned to the power system. Details regarding a complete space power system employing the radiator are given.

  8. Report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

    The directors present their report and the audited accounts of PowerGen plc for the financial year ended 29 March 1992. The Company's principal activity is the generation and sale of electricity in England and Wales. The Chairman's Statement and Chief Executive's Review, contained in the Annual Review, report on the development of the business during the financial year and the outlook for the future. They contain information about the Company's research and development activities, its commitment to ensuring that environmental implications for the business are properly identified, assessed and managed, and its arrangements with regard to health and safety and employees' welfare at work. Profit before taxation for the financial year to 29 March 1992 was Pound 359 million (an increase on the restated figure for 1990/91) of Pound 87 million or 32 per cent. After providing for taxation (Pound 117 million), and for payment of the dividend (Pound 72 million), the retained profit for the year amounted to Pound 170 million. (Author)

  9. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  10. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

  11. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  12. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

    The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

  13. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  14. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  15. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  16. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  17. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  18. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  19. Membrane Assisted Enzyme Fractionation

    DEFF Research Database (Denmark)

    Yuan, Linfeng

    to the variation in size of the proteins and a reasonable separation factor can be observed only when the size difference is in the order of 10 or more. This is partly caused by concentration polarization and membrane fouling which hinders an effective separation of the proteins. Application of an electric field...... across the porous membrane has been demonstrated to be an effective way to reduce concentration polarization and membrane fouling. In addition, this technique can also be used to separate the proteins based on difference in charge, which to some extent overcome the limitations of size difference...... of proteins on the basis of their charge, degree of hydrophobicity, affinity or size. Adequate purity is often not achieved unless several purification steps are combined thereby increasing cost and reducing product yield. Conventional fractionation of proteins using ultrafiltration membranes is limited...

  20. Fuel cell membrane humidification

    Science.gov (United States)

    Wilson, Mahlon S.

    1999-01-01

    A polymer electrolyte membrane fuel cell assembly has an anode side and a cathode side separated by the membrane and generating electrical current by electrochemical reactions between a fuel gas and an oxidant. The anode side comprises a hydrophobic gas diffusion backing contacting one side of the membrane and having hydrophilic areas therein for providing liquid water directly to the one side of the membrane through the hydrophilic areas of the gas diffusion backing. In a preferred embodiment, the hydrophilic areas of the gas diffusion backing are formed by sewing a hydrophilic thread through the backing. Liquid water is distributed over the gas diffusion backing in distribution channels that are separate from the fuel distribution channels.

  1. Wrinkles in reinforced membranes

    Science.gov (United States)

    Takei, Atsushi; Brau, Fabian; Roman, Benoît; Bico, José.

    2012-02-01

    We study, through model experiments, the buckling under tension of an elastic membrane reinforced with a more rigid strip or a fiber. In these systems, the compression of the rigid layer is induced through Poisson contraction as the membrane is stretched perpendicularly to the strip. Although strips always lead to out-of-plane wrinkles, we observe a transition from out-of-plane to in plane wrinkles beyond a critical strain in the case of fibers embedded into the elastic membranes. The same transition is also found when the membrane is reinforced with a wall of the same material depending on the aspect ratio of the wall. We describe through scaling laws the evolution of the morphology of the wrinkles and the different transitions as a function of material properties and stretching strain.

  2. Novel Catalytic Membrane Reactors

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-02-01

    This factsheet describes a research project that will focus on the development and application of nonporous high gas flux perfluoro membranes with high temperature rating and excellent chemical resistance.

  3. Plant lipid environment and membrane enzymes: the case of the plasma membrane H+-ATPase.

    Science.gov (United States)

    Morales-Cedillo, Francisco; González-Solís, Ariadna; Gutiérrez-Angoa, Lizbeth; Cano-Ramírez, Dora Luz; Gavilanes-Ruiz, Marina

    2015-04-01

    Several lipid classes constitute the universal matrix of the biological membranes. With their amphipathic nature, lipids not only build the continuous barrier that confers identity to every cell and organelle, but they are also active actors that modulate the activity of the proteins immersed in the lipid bilayer. The plasma membrane H(+)-ATPase, an enzyme from plant cells, is an excellent example of a transmembrane protein whose activity is influenced by the hydrophilic compartments at both sides of the membrane and by the hydrophobic domains of the lipid bilayer. As a result, an extensive documentation of the effect of numerous amphiphiles in the enzyme activity can be found. Detergents, membrane glycerolipids, and sterols can produce activation or inhibition of the enzyme activity. In some cases, these effects are associated with the lipids of the membrane bulk, but in others, a direct interaction of the lipid with the protein is involved. This review gives an account of reports related to the action of the membrane lipids on the H(+)-ATPase activity.

  4. Temperature responsive track membranes

    International Nuclear Information System (INIS)

    Omichi, H.; Yoshido, M.; Asano, M.; Tamada, H.

    1994-01-01

    A new track membrane was synthesized by introducing polymeric hydrogel to films. Such a monomer as amino acid group containing acryloyl or methacryloyl was either co-polymerized with diethylene glycol-bis-ally carbonate followed by on beam irradiation and chemical etching, or graft co-polymerized onto a particle track membrane of CR-39. The pore size was controlled in water by changing the water temperature. Some films other than CR-39 were also examined. (author). 11 refs, 7 figs

  5. Inverse colloidal crystal membranes for hydrophobic interaction membrane chromatography.

    Science.gov (United States)

    Vu, Anh T; Wang, Xinying; Wickramasinghe, S Ranil; Yu, Bing; Yuan, Hua; Cong, Hailin; Luo, Yongli; Tang, Jianguo

    2015-08-01

    Hydrophobic interaction membrane chromatography has gained interest due to its excellent performance in the purification of humanized monoclonal antibodies. The membrane material used in hydrophobic interaction membrane chromatography has typically been commercially available polyvinylidene fluoride. In this contribution, newly developed inverse colloidal crystal membranes that have uniform pores, high porosity and, therefore, high surface area for protein binding are used as hydrophobic interaction membrane chromatography membranes for humanized monoclonal antibody immunoglobulin G purification. The capacity of the inverse colloidal crystal membranes developed here is up to ten times greater than commercially available polyvinylidene fluoride membranes with a similar pore size. This work highlights the importance of developing uniform pore size high porosity membranes in order to maximize the capacity of hydrophobic interaction membrane chromatography. © 2015 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  6. Fabrication of electrospun nanofibrous membranes for membrane distillation application

    KAUST Repository

    Francis, Lijo

    2013-02-01

    Nanofibrous membranes of Matrimid have been successfully fabricated using an electrospinning technique under optimized conditions. Nanofibrous membranes are found to be highly hydrophobic with a high water contact angle of 130°. Field emission scanning electron microscopy and pore size distribution analysis revealed the big pore size structure of electrospun membranes to be greater than 2 μm and the pore size distribution is found to be narrow. Flat sheet Matrimid membranes were fabricated via casting followed by phase inversion. The morphology, pore size distribution, and water contact angle were measured and compared with the electrospun membranes. Both membranes fabricated by electrospinning and phase inversion techniques were tested in a direct contact membrane distillation process. Electrospun membranes showed high water vapor flux of 56 kg/m2-h, which is very high compared to the casted membrane as well as most of the fabricated and commercially available highly hydrophobic membranes. ©2013 Desalination Publications.

  7. With or without rafts? Alternative views on cell membranes.

    Science.gov (United States)

    Sevcsik, Eva; Schütz, Gerhard J

    2016-02-01

    The fundamental mechanisms of protein and lipid organization at the plasma membrane have continued to engage researchers for decades. Among proposed models, one idea has been particularly successful which assumes that sterol-dependent nanoscopic phases of different lipid chain order compartmentalize proteins, thereby modulating protein functionality. This model of membrane rafts has sustainably sparked the fields of membrane biophysics and biology, and shifted membrane lipids into the spotlight of research; by now, rafts have become an integral part of our terminology to describe a variety of cell biological processes. But is the evidence clear enough to continue supporting a theoretical concept which has resisted direct proof by observation for nearly twenty years? In this essay, we revisit findings that gave rise to and substantiated the raft hypothesis, discuss its impact on recent studies, and present alternative mechanisms to account for plasma membrane heterogeneity. © 2015 WILEY Periodicals, Inc.

  8. Far Western: probing membranes.

    Science.gov (United States)

    Einarson, Margret B; Pugacheva, Elena N; Orlinick, Jason R

    2007-08-01

    INTRODUCTIONThe far-Western technique described in this protocol is fundamentally similar to Western blotting. In Western blots, an antibody is used to detect a query protein on a membrane. In contrast, in a far-Western blot (also known as an overlay assay) the antibody is replaced by a recombinant GST fusion protein (produced and purified from bacteria), and the assay detects the interaction of this protein with target proteins on a membrane. The membranes are washed and blocked, incubated with probe protein, washed again, and subjected to autoradiography. The GST fusion (probe) proteins are often labeled with (32)P; alternatively, the membrane can be probed with unlabeled GST fusion protein, followed by detection using commercially available GST antibodies. The nonradioactive approach is substantially more expensive (due to the purchase of antibody and detection reagents) than using radioactively labeled proteins. In addition, care must be taken to control for nonspecific interactions with GST alone and a signal resulting from antibody cross-reactivity. In some instances, proteins on the membrane are not able to interact after transfer. This may be due to improper folding, particularly in the case of proteins expressed from a phage expression library. This protocol describes a way to overcome this by washing the membrane in denaturation buffer, which is then serially diluted to permit slow renaturation of the proteins.

  9. OXYGEN TRANSPORT CERAMIC MEMBRANES

    Energy Technology Data Exchange (ETDEWEB)

    Dr. Sukumar Bandopadhyay; Dr. Nagendra Nagabhushana

    2000-10-01

    This is the third quarterly report on oxygen Transport Ceramic Membranes. In the following, the report describes the progress made by our university partners in Tasks 1 through 6, experimental apparatus that was designed and built for various tasks of this project, thermodynamic calculations, where applicable and work planned for the future. (Task 1) Design, fabricate and evaluate ceramic to metal seals based on graded ceramic powder/metal braze joints. (Task 2) Evaluate the effect of defect configuration on ceramic membrane conductivity and long term chemical and structural stability. (Task 3) Determine materials mechanical properties under conditions of high temperatures and reactive atmospheres. (Task 4) Evaluate phase stability and thermal expansion of candidate perovskite membranes and develop techniques to support these materials on porous metal structures. (Task 5) Assess the microstructure of membrane materials to evaluate the effects of vacancy-impurity association, defect clusters, and vacancy-dopant association on the membrane performance and stability. (Task 6) Measure kinetics of oxygen uptake and transport in ceramic membrane materials under commercially relevant conditions using isotope labeling techniques.

  10. Bacterial membrane proteomics.

    Science.gov (United States)

    Poetsch, Ansgar; Wolters, Dirk

    2008-10-01

    About one quarter to one third of all bacterial genes encode proteins of the inner or outer bacterial membrane. These proteins perform essential physiological functions, such as the import or export of metabolites, the homeostasis of metal ions, the extrusion of toxic substances or antibiotics, and the generation or conversion of energy. The last years have witnessed completion of a plethora of whole-genome sequences of bacteria important for biotechnology or medicine, which is the foundation for proteome and other functional genome analyses. In this review, we discuss the challenges in membrane proteome analysis, starting from sample preparation and leading to MS-data analysis and quantification. The current state of available proteomics technologies as well as their advantages and disadvantages will be described with a focus on shotgun proteomics. Then, we will briefly introduce the most abundant proteins and protein families present in bacterial membranes before bacterial membrane proteomics studies of the last years will be presented. It will be shown how these works enlarged our knowledge about the physiological adaptations that take place in bacteria during fine chemical production, bioremediation, protein overexpression, and during infections. Furthermore, several examples from literature demonstrate the suitability of membrane proteomics for the identification of antigens and different pathogenic strains, as well as the elucidation of membrane protein structure and function.

  11. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  12. Biomimetic membranes and methods of making biomimetic membranes

    Science.gov (United States)

    Rempe, Susan; Brinker, Jeffrey C.; Rogers, David Michael; Jiang, Ying-Bing; Yang, Shaorong

    2016-11-08

    The present disclosure is directed to biomimetic membranes and methods of manufacturing such membranes that include structural features that mimic the structures of cellular membrane channels and produce membrane designs capable of high selectivity and high permeability or adsorptivity. The membrane structure, material and chemistry can be selected to perform liquid separations, gas separation and capture, ion transport and adsorption for a variety of applications.

  13. Polyurethane Nanofiber Membranes for Waste Water Treatment by Membrane Distillation

    OpenAIRE

    Jiříček, T.; Komárek, M.; Lederer, T.

    2017-01-01

    Self-sustained electrospun polyurethane nanofiber membranes were manufactured and tested on a direct-contact membrane distillation unit in an effort to find the optimum membrane thickness to maximize flux rate and minimize heat losses across the membrane. Also salt retention and flux at high salinities up to 100 g kg−1 were evaluated. Even though the complex structure of nanofiber layers has extreme specific surface and porosity, membrane performance was surprisingly predictable; the highest ...

  14. Accounting and control for sustainability

    OpenAIRE

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  15. Giddens’ Triad in Accounting Research

    OpenAIRE

    Edson Roberto Macohon; Carlos Eduardo Facin Lavarda

    2015-01-01

    To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS) were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interp...

  16. Multi-layer membrane model for mass transport in a direct ethanol fuel cell using an alkaline anion exchange membrane

    Science.gov (United States)

    Bahrami, Hafez; Faghri, Amir

    2012-11-01

    A one-dimensional, isothermal, single-phase model is presented to investigate the mass transport in a direct ethanol fuel cell incorporating an alkaline anion exchange membrane. The electrochemistry is analytically solved and the closed-form solution is provided for two limiting cases assuming Tafel expressions for both oxygen reduction and ethanol oxidation. A multi-layer membrane model is proposed to properly account for the diffusive and electroosmotic transport of ethanol through the membrane. The fundamental differences in fuel crossover for positive and negative electroosmotic drag coefficients are discussed. It is found that ethanol crossover is significantly reduced upon using an alkaline anion exchange membrane instead of a proton exchange membrane, especially at current densities higher than 500 A m

  17. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  18. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  19. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  20. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  1. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked...

  2. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  3. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  4. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

    This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

  5. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  6. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  7. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  8. Reconstruction of an account's past

    International Nuclear Information System (INIS)

    Waterman, M.S.; Lowe, V.W.

    1977-01-01

    Historical records and data frequently have been reduced by combination of accounts. The problem addressed is that of finding all ways a given set of accounts could have been combined to give some given set of reduced accounts. An algorithm has been developed to accomplish this task and a computer code in FORTRAN is given. An example with some MUF data is also presented

  9. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting

  10. Charge transport in the electrospun nanofiber composite membrane's three-dimensional fibrous structure

    Science.gov (United States)

    DeGostin, Matthew B.; Peracchio, Aldo A.; Myles, Timothy D.; Cassenti, Brice N.; Chiu, Wilson K. S.

    2016-03-01

    In this paper, a Fiber Network (FN) ion transport model is developed to simulate the three-dimensional fibrous microstructural morphology that results from the electrospinning membrane fabrication process. This model is able to approximate fiber layering within a membrane as well as membrane swelling due to water uptake. The discrete random fiber networks representing membranes are converted to resistor networks and solved for current flow and ionic conductivity. Model predictions are validated by comparison with experimental conductivity data from electrospun anion exchange membranes (AEM) and proton exchange membranes (PEM) for fuel cells as well as existing theories. The model is capable of predicting in-plane and thru-plane conductivity and takes into account detailed membrane characteristics, such as volume fraction, fiber diameter, fiber conductivity, and membrane layering, and as such may be used as a tool for advanced electrode design.

  11. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  12. Recent advances on polymeric membranes for membrane reactors

    KAUST Repository

    Buonomenna, M. G.

    2012-06-24

    Membrane reactors are generally applied in high temperature reactions (>400 °C). In the field of fine chemical synthesis, however, much milder conditions are generally applicable and polymeric membranes were applied without their damage. The successful use of membranes in membrane reactors is primary the result of two developments concerning: (i) membrane materials and (ii) membrane structures. The selection of a suited material and preparation technique depends on the application the membrane is to be used in. In this chapter a review of up to date literature about polymers and configuration catalyst/ membranes used in some recent polymeric membrane reactors is given. The new emerging concept of polymeric microcapsules as catalytic microreactors has been proposed. © 2012 Bentham Science Publishers. All rights reserved.

  13. Polyurethane Nanofiber Membranes for Waste Water Treatment by Membrane Distillation

    Directory of Open Access Journals (Sweden)

    T. Jiříček

    2017-01-01

    Full Text Available Self-sustained electrospun polyurethane nanofiber membranes were manufactured and tested on a direct-contact membrane distillation unit in an effort to find the optimum membrane thickness to maximize flux rate and minimize heat losses across the membrane. Also salt retention and flux at high salinities up to 100 g kg−1 were evaluated. Even though the complex structure of nanofiber layers has extreme specific surface and porosity, membrane performance was surprisingly predictable; the highest flux was achieved with the thinnest membranes and the best energy efficiency was achieved with the thickest membranes. All membranes had salt retention above 99%. Nanotechnology offers the potential to find modern solutions for desalination of waste waters, by introducing new materials with revolutionary properties, but new membranes must be developed according to the target application.

  14. Smart membranes for monitoring membrane based desalination processes

    KAUST Repository

    Laleg-Kirati, Taous-Meriem

    2017-10-12

    Various examples are related to smart membranes for monitoring membrane based process such as, e.g., membrane distillation processes. In one example, a membrane, includes a porous surface and a plurality of sensors (e.g., temperature, flow and/or impedance sensors) mounted on the porous surface. In another example, a membrane distillation (MD) process includes the membrane. Processing circuitry can be configured to monitor outputs of the plurality of sensors. The monitored outputs can be used to determine membrane degradation, membrane fouling, or to provide an indication of membrane replacement or cleaning. The sensors can also provide temperatures or temperature differentials across the porous surface, which can be used to improve modeling or control the MD process.

  15. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    NARCIS (Netherlands)

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  16. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  17. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  18. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  19. Physics of biological membranes

    Science.gov (United States)

    Mouritsen, Ole G.

    The biological membrane is a complex system consisting of an aqueous biomolecular planar aggregate of predominantly lipid and protein molecules. At physiological temperatures, the membrane may be considered a thin (˜50Å) slab of anisotropic fluid characterized by a high lateral mobility of the various molecular components. A substantial fraction of biological activity takes place in association with membranes. As a very lively piece of condensed matter, the biological membrane is a challenging research topic for both the experimental and theoretical physicists who are facing a number of fundamental physical problems including molecular self-organization, macromolecular structure and dynamics, inter-macromolecular interactions, structure-function relationships, transport of energy and matter, and interfacial forces. This paper will present a brief review of recent theoretical and experimental progress on such problems, with special emphasis on lipid bilayer structure and dynamics, lipid phase transitions, lipid-protein and lipid-cholesterol interactions, intermembrane forces, and the physical constraints imposed on biomembrane function and evolution. The paper advocates the dual point of view that there are a number of interesting physics problems in membranology and, at the same time, that the physical properties of biomembranes are important regulators of membrane function.

  20. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  1. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  2. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

    Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  3. A fundamentalist perspective on accounting and implications for accounting research

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

    This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  4. Membrane materials based on polyheteroarylenes and their application for pervaporation

    International Nuclear Information System (INIS)

    Pulyalina, A Yu; Polotskaya, G A; Toikka, A M

    2016-01-01

    Studies on the transport properties of membrane materials are topical in connection with the need to solve the fundamental problems and to analyze the applied aspects of the theory of membrane separation processes including, in particular, the development of the energy- and resource-saving, environmentally safe technologies. The aim of the review is to generalize the experimental data on the separation of practically valuable mixtures using membranes based on polyheteroarylenes (thermally stable and mechanically strong polymers). First of all, our analysis covers publications that give a detailed description of the physicochemical properties of the membranes and an interpretation of the specific features of mass transfer during pervaporation of liquid mixtures using membrane materials based on polyheteroarylenes. The dependences of the transport parameters of pervaporation on the process conditions and on the methods for production of membrane materials are discussed. The data presented may be useful for the development of the theory of membrane processes taking into account the chemical nature and physicochemical features of polymeric membrane materials. The bibliography includes 151 references

  5. Liver plasma membranes: an effective method to analyze membrane proteome.

    Science.gov (United States)

    Cao, Rui; Liang, Songping

    2012-01-01

    Plasma membrane proteins are critical for the maintenance of biological systems and represent important targets for the treatment of disease. The hydrophobicity and low abundance of plasma membrane proteins make them difficult to analyze. The protocols given here are the efficient isolation/digestion procedures for liver plasma membrane proteomic analysis. Both protocol for the isolation of plasma membranes and protocol for the in-gel digestion of gel-embedded plasma membrane proteins are presented. The later method allows the use of a high detergent concentration to achieve efficient solubilization of hydrophobic plasma membrane proteins while avoiding interference with the subsequent LC-MS/MS analysis.

  6. Aquaporin-2 membrane targeting

    DEFF Research Database (Denmark)

    Olesen, Emma T B; Fenton, Robert A

    2017-01-01

    The targeting of the water channel aquaporin-2 (AQP2) to the apical plasma membrane of kidney collecting duct principal cells is regulated mainly by the antidiuretic peptide hormone arginine vasopressin (AVP). This process is of crucial importance for the maintenance of body water homeostasis...... of aquaporin-2 (AQP2) to the apical plasma membrane of collecting duct (CD) principal cells (10, 20). This process is mainly regulated by the actions of AVP on the type 2 AVP receptor (V2R), although the V1a receptor may also play a minor role (26). The V2R is classified within the group of 7-transmembrane....... For example, 1) stimulation with the nonspecific AC activator forskolin increases AQP2 membrane accumulation in a mouse cortical collecting duct cell line [e.g., Norregaard et al. (16)]; 2) cAMP increases CD water permeability (15); 3) the cAMP-activated protein kinase A (PKA) can phosphorylate AQP2 on its...

  7. Membrane adsorber for endotoxin removal

    Directory of Open Access Journals (Sweden)

    Karina Moita de Almeida

    Full Text Available ABSTRACT The surface of flat-sheet nylon membranes was modified using bisoxirane as the spacer and polyvinyl alcohol as the coating polymer. The amino acid histidine was explored as a ligand for endotoxins, aiming at its application for endotoxin removal from aqueous solutions. Characterization of the membrane adsorber, analysis of the depyrogenation procedures and the evaluation of endotoxin removal efficiency in static mode are discussed. Ligand density of the membranes was around 7 mg/g dry membrane, allowing removal of up to 65% of the endotoxins. The performance of the membrane adsorber prepared using nylon coated with polyvinyl alcohol and containing histidine as the ligand proved superior to other membrane adsorbers reported in the literature. The lack of endotoxin adsorption on nylon membranes without histidine confirmed that endotoxin removal was due to the presence of the ligand at the membrane surface. Modified membranes were highly stable, exhibiting a lifespan of approximately thirty months.

  8. Hybrid Filter Membrane

    Science.gov (United States)

    Laicer, Castro; Rasimick, Brian; Green, Zachary

    2012-01-01

    Cabin environmental control is an important issue for a successful Moon mission. Due to the unique environment of the Moon, lunar dust control is one of the main problems that significantly diminishes the air quality inside spacecraft cabins. Therefore, this innovation was motivated by NASA s need to minimize the negative health impact that air-suspended lunar dust particles have on astronauts in spacecraft cabins. It is based on fabrication of a hybrid filter comprising nanofiber nonwoven layers coated on porous polymer membranes with uniform cylindrical pores. This design results in a high-efficiency gas particulate filter with low pressure drop and the ability to be easily regenerated to restore filtration performance. A hybrid filter was developed consisting of a porous membrane with uniform, micron-sized, cylindrical pore channels coated with a thin nanofiber layer. Compared to conventional filter media such as a high-efficiency particulate air (HEPA) filter, this filter is designed to provide high particle efficiency, low pressure drop, and the ability to be regenerated. These membranes have well-defined micron-sized pores and can be used independently as air filters with discreet particle size cut-off, or coated with nanofiber layers for filtration of ultrafine nanoscale particles. The filter consists of a thin design intended to facilitate filter regeneration by localized air pulsing. The two main features of this invention are the concept of combining a micro-engineered straight-pore membrane with nanofibers. The micro-engineered straight pore membrane can be prepared with extremely high precision. Because the resulting membrane pores are straight and not tortuous like those found in conventional filters, the pressure drop across the filter is significantly reduced. The nanofiber layer is applied as a very thin coating to enhance filtration efficiency for fine nanoscale particles. Additionally, the thin nanofiber coating is designed to promote capture of

  9. Mitigating leaks in membranes

    Energy Technology Data Exchange (ETDEWEB)

    Karnik, Rohit N.; Bose, Suman; Boutilier, Michael S.H.; Hadjiconstantinou, Nicolas G.; Jain, Tarun Kumar; O' Hern, Sean C.; Laoui, Tahar; Atieh, Muataz A.; Jang, Doojoon

    2018-02-27

    Two-dimensional material based filters, their method of manufacture, and their use are disclosed. In one embodiment, a membrane may include an active layer including a plurality of defects and a deposited material associated with the plurality of defects may reduce flow therethrough. Additionally, a majority of the active layer may be free from the material. In another embodiment, a membrane may include a porous substrate and an atomic layer deposited material disposed on a surface of the porous substrate. The atomic layer deposited material may be less hydrophilic than the porous substrate and an atomically thin active layer may be disposed on the atomic layer deposited material.

  10. Membrane accessibility of glutathione

    DEFF Research Database (Denmark)

    Garcia, Almudena; Eljack, N., D.; Sani, ND

    2015-01-01

    Regulation of the ion pumping activity of the Na(+),K(+)-ATPase is crucial to the survival of animal cells. Recent evidence has suggested that the activity of the enzyme could be controlled by glutathionylation of cysteine residue 45 of the β-subunit. Crystal structures so far available indicate...... that this cysteine is in a transmembrane domain of the protein. Here we have analysed via fluorescence and NMR spectroscopy as well as molecular dynamics simulations whether glutathione is able to penetrate into the interior of a lipid membrane. No evidence for any penetration of glutathione into the membrane...

  11. Fouling resistant membrane spacers

    KAUST Repository

    Ghaffour, Noreddine

    2017-10-12

    Disclosed herein are spacers having baffle designs and perforations for efficiently and effectively separating one or more membrane layers a membrane filtration system. The spacer (504) includes a body (524) formed at least in part by baffles (520) that are interconnected, and the baffles define boundaries of openings or apertures (525) through a thickness direction of the body of the spacer. Alternatively or additionally, passages or perforations (526A, 526B) may be present in the spacer layer or baffles for fluid flow there through, with the passages and baffles having a numerous different shapes and sizes.

  12. Organic separations with membranes

    International Nuclear Information System (INIS)

    Funk, E.W.

    1993-01-01

    This paper presents an overview of present and emerging applications of membrane technology for the separation and purification of organic materials. This technology is highly relevant for programs aimed at minimizing waste in processing and in the treatment of gaseous and liquid effluents. Application of membranes for organic separation is growing rapidly in the petrochemical industry to simplify processing and in the treatment of effluents, and it is expected that this technology will be useful in numerous other industries including the processing of nuclear waste materials

  13. Structure and physical properties of bio membranes and model membranes

    International Nuclear Information System (INIS)

    Tibor Hianik

    2006-01-01

    Bio membranes belong to the most important structures of the cell and the cell organelles. They play not only structural role of the barrier separating the external and internal part of the membrane but contain also various functional molecules, like receptors, ionic channels, carriers and enzymes. The cell membrane also preserves non-equilibrium state in a cell which is crucial for maintaining its excitability and other signaling functions. The growing interest to the bio membranes is also due to their unique physical properties. From physical point of view the bio membranes, that are composed of lipid bilayer into which are incorporated integral proteins and on their surface are anchored peripheral proteins and polysaccharides, represent liquid s crystal of smectic type. The bio membranes are characterized by anisotropy of structural and physical properties. The complex structure of bio membranes makes the study of their physical properties rather difficult. Therefore several model systems that mimic the structure of bio membranes were developed. Among them the lipid monolayers at an air-water interphase, bilayer lipid membranes, supported bilayer lipid membranes and liposomes are most known. This work is focused on the introduction into the physical word of the bio membranes and their models. After introduction to the membrane structure and the history of its establishment, the physical properties of the bio membranes and their models are stepwise presented. The most focus is on the properties of lipid monolayers, bilayer lipid membranes, supported bilayer lipid membranes and liposomes that were most detailed studied. This lecture has tutorial character that may be useful for undergraduate and graduate students in the area of biophysics, biochemistry, molecular biology and bioengineering, however it contains also original work of the author and his co-worker and PhD students, that may be useful also for specialists working in the field of bio membranes and model

  14. Fouling in Membrane Distillation, Osmotic Distillation and Osmotic Membrane Distillation

    Directory of Open Access Journals (Sweden)

    Mourad Laqbaqbi

    2017-03-01

    Full Text Available Various membrane separation processes are being used for seawater desalination and treatment of wastewaters in order to deal with the worldwide water shortage problem. Different types of membranes of distinct morphologies, structures and physico-chemical characteristics are employed. Among the considered membrane technologies, membrane distillation (MD, osmotic distillation (OD and osmotic membrane distillation (OMD use porous and hydrophobic membranes for production of distilled water and/or concentration of wastewaters for recovery and recycling of valuable compounds. However, the efficiency of these technologies is hampered by fouling phenomena. This refers to the accumulation of organic/inorganic deposits including biological matter on the membrane surface and/or in the membrane pores. Fouling in MD, OD and OMD differs from that observed in electric and pressure-driven membrane processes such electrodialysis (ED, membrane capacitive deionization (MCD, reverse osmosis (RO, nanofiltration (NF, ultrafiltration (UF, microfiltration (MF, etc. Other than pore blockage, fouling in MD, OD and OMD increases the risk of membrane pores wetting and reduces therefore the quantity and quality of the produced water or the concentration efficiency of the process. This review deals with the observed fouling phenomena in MD, OD and OMD. It highlights different detected fouling types (organic fouling, inorganic fouling and biofouling, fouling characterization techniques as well as various methods of fouling reduction including pretreatment, membrane modification, membrane cleaning and antiscalants application.

  15. Membrane order in the plasma membrane and endocytic recycling compartment.

    Science.gov (United States)

    Iaea, David B; Maxfield, Frederick R

    2017-01-01

    The cholesterol content of membranes plays an important role in organizing membranes for signal transduction and protein trafficking as well as in modulating the biophysical properties of membranes. While the properties of model or isolated membranes have been extensively studied, there has been little evaluation of internal membranes in living cells. Here, we use a Nile Red based probe, NR12S, and ratiometric live cell imaging, to analyze the membrane order of the plasma membrane and endocytic recycling compartment. We find that after a brief incubation to allow endocytosis, NR12S is distributed between the plasma membrane and the endocytic recycling compartment. The NR12S reports that the endocytic recycling compartment is more highly ordered than the plasma membrane. We also find that the plasma membrane and the endocytic recycling compartment are differentially affected by altering cellular cholesterol levels. The membrane order of the plasma membrane, but not the endocytic recycling compartment, is altered significantly when cellular cholesterol content is increased or decreased by 20%. These results demonstrate that changes in cellular cholesterol differentially alter membrane order within different organelles.

  16. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  17. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

    Full Text Available To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interpret the information. From a constitutive perspective, there are the languages that provide for the social construction of reality. With a view to the systematic integration of social practices, the function of Accounting is to standardize the processes among the different organizational sectors. The legitimation structure based on the window-dressing device considers Accounting as a means to reflect the organization’s expectations. Nevertheless, Accounting needs to play a neutral role to conquer the reliability of the information disclosed. The perspective of the sanction mechanisms takes into account the assessments of the interaction forms. Hence, based on the standardization of rules and routines, Accounting can promote the processes of approval, or not, of organizational conducts. In the conception of the domination structure, the authoritative or allocative resources promote the exercise of power. Thus, Accounting can expand its activity sphere and, consequently, participate directly in organizational power disputes. Finally, the ideological mechanism is discussed that considers Accounting as a mechanism that can facilitate the understanding of the structural contradictions of society. Therefore, the accountants need to be agents of changes in the social transformation processes.

  18. Accounting Conservatism and Managerial Incentives

    OpenAIRE

    Young K. Kwon

    2005-01-01

    There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is...

  19. Accounting information and managerial work

    OpenAIRE

    Matthew Hall

    2010-01-01

    Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

  20. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  1. The logic of pension accounting

    OpenAIRE

    Napier, Christopher J.

    2009-01-01

    Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and ...

  2. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.; Cruz, S.L.

    1985-08-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND83-8036. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy 5630 series Orders, Code of Federal Regulations, and Sandia National Laboratories Instructions

  3. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.

    1981-03-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, Building 968 at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND78-8018. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy Manual, Code of Federal Regulations, and Sandia National Laboratories Instructions

  4. The importance of accounting principles in the accounting profession

    OpenAIRE

    Daniela Raluca Patrascu

    2014-01-01

    A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst ...

  5. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

    Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

  6. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Science.gov (United States)

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  7. Accounting Research as a didactic tool for a accounting teaching

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

    Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

  8. Tax accounting - IFRS IAS 12 : Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  9. Tax accounting - IFRS IAS 12: Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.W.J.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  10. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  11. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  12. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Liliana LAZARI

    2017-04-01

    Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

  13. Basic concepts of materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.

    1989-01-01

    The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

  14. Order Fulfillment and Accounting System

    Data.gov (United States)

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  15. Fabrication of electrospun nanofibrous membranes for membrane distillation application

    KAUST Repository

    Francis, Lijo; Maab, Husnul; Alsaadi, Ahmad Salem; Nunes, Suzana Pereira; Ghaffour, NorEddine; Amy, Gary L.

    2013-01-01

    Nanofibrous membranes of Matrimid have been successfully fabricated using an electrospinning technique under optimized conditions. Nanofibrous membranes are found to be highly hydrophobic with a high water contact angle of 130°. Field emission

  16. Giant plasma membrane vesicles: models for understanding membrane organization.

    Science.gov (United States)

    Levental, Kandice R; Levental, Ilya

    2015-01-01

    The organization of eukaryotic membranes into functional domains continues to fascinate and puzzle cell biologists and biophysicists. The lipid raft hypothesis proposes that collective lipid interactions compartmentalize the membrane into coexisting liquid domains that are central to membrane physiology. This hypothesis has proven controversial because such structures cannot be directly visualized in live cells by light microscopy. The recent observations of liquid-liquid phase separation in biological membranes are an important validation of the raft hypothesis and enable application of the experimental toolbox of membrane physics to a biologically complex phase-separated membrane. This review addresses the role of giant plasma membrane vesicles (GPMVs) in refining the raft hypothesis and expands on the application of GPMVs as an experimental model to answer some of key outstanding problems in membrane biology. Copyright © 2015 Elsevier Inc. All rights reserved.

  17. Adaptive silicone-membrane lenses: planar vs. shaped membrane

    CSIR Research Space (South Africa)

    Schneider, F

    2009-08-01

    Full Text Available Engineering, Georges-Koehler-Allee 102, Freiburg 79110, Germany florian.schneider@imtek.uni-freiburg.de ABSTRACT We compare the performance and optical quality of two types of adaptive fluidic silicone-membrane lenses. The membranes feature either a...-membrane lenses: planar vs. shaped membrane Florian Schneider1,2, Philipp Waibel2 and Ulrike Wallrabe2 1 CSIR, Materials Science and Manufacturing, PO Box 395, Pretoria 0001, South Africa 2 University of Freiburg – IMTEK, Department of Microsystems...

  18. Nanodisc-solubilized membrane protein library reflects the membrane proteome

    OpenAIRE

    Marty, Michael T.; Wilcox, Kyle C.; Klein, William L.; Sligar, Stephen G.

    2013-01-01

    The isolation and identification of unknown membrane proteins offers the prospect of discovering new pharmaceutical targets and identifying key biochemical receptors. However, interactions between membrane protein targets and soluble ligands are difficult to study in vitro due to the insolubility of membrane proteins in non-detergent systems. Nanodiscs, nanoscale discoidal lipid bilayers encircled by a membrane scaffold protein belt, have proven to be an effective platform to solubilize membr...

  19. Sch proteins are localized on endoplasmic reticulum membranes and are redistributed after tyrosine kinase receptor activation

    DEFF Research Database (Denmark)

    Lotti, L V; Lanfrancone, L; Migliaccio, E

    1996-01-01

    area of the cell and mostly associated with the cytosolic side of rough endoplasmic reticulum membranes. Upon epidermal growth factor treatment and receptor tyrosine kinase activation, the immunolabeling became peripheral and was found to be associated with the cytosolic surface of the plasma membrane....... The rough endoplasmic reticulum localization of Shc proteins in unstimulated cells and their massive recruitment to the plasma membrane, endocytic structures, and peripheral cytosol following receptor tyrosine kinase activation could account for multiple putative functions of the adaptor protein....

  20. Imaging of membranous dysmenorrhea

    Energy Technology Data Exchange (ETDEWEB)

    Rouanet, J.P.; Daclin, P.Y.; Turpin, F.; Karam, R.; Prayssac-Salanon, A. [Dept. of Radiology, C. M. C. Beausoleil, Montpellier (France); Courtieu, C.R. [Dept. of Gynecology, C. M. C. Beausoleil, Montpellier (France); Maubon, A.J. [Dept. of Radiology, C. M. C. Beausoleil, Montpellier (France); Dept. of Radiology, C. H. U. Dupuytren, Limoges (France)

    2001-06-01

    Membranous dysmenorrhea is an unusual clinical entity. It is characterized by the expulsion of huge fragments of endometrium during the menses, favored by hormonal abnormality or drug intake. This report describes a case with clinical, US, and MRI findings before the expulsion. Differential diagnoses are discussed. (orig.)