WorldWideScience

Sample records for microbase value-added product

  1. Value added products from microalgae

    CSIR Research Space (South Africa)

    Naidoo, T

    2013-09-01

    Full Text Available , feed, pharmaceutical and research industries (Pulz and Gross, 2004). The market for these applications is still emerging, but there have already been new areas of research in microalgal biotechnology to satisfy the new product demands of industry...

  2. Microbial production of value-added nutraceuticals.

    Science.gov (United States)

    Wang, Jian; Guleria, Sanjay; Koffas, Mattheos Ag; Yan, Yajun

    2016-02-01

    Nutraceuticals are important natural bioactive compounds that confer health-promoting and medical benefits to humans. Globally growing demands for value-added nutraceuticals for prevention and treatment of human diseases have rendered nutraceuticals a multi-billion dollar market. However, supply limitations and extraction difficulties from natural sources such as plants, animals or fungi, restrict the large-scale use of nutraceuticals. Metabolic engineering via microbial production platforms has been advanced as an eco-friendly alternative approach for production of value-added nutraceuticals from simple carbon sources. Microbial platforms like the most widely used Escherichia coli and Saccharomyces cerevisiae have been engineered as versatile cell factories for production of diverse and complex value-added chemicals such as phytochemicals, prebiotics, polysaccaharides and poly amino acids. This review highlights the recent progresses in biological production of value-added nutraceuticals via metabolic engineering approaches. Copyright © 2015 Elsevier Ltd. All rights reserved.

  3. Bioconversion of sago residue into value added products | Awg ...

    African Journals Online (AJOL)

    ... value added products. DS Awg-Adeni, S Abd-Aziz, K Bujang, MA Hassan ... sago processing mills. This review focuses on the developments in processes and products for the value addition of sago residues through biotechnological means.

  4. Raman Lidar Profiles–Temperature (RLPROFTEMP) Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Newsom, RK; Sivaraman, C; McFarlane, SA

    2012-10-31

    The purpose of this document is to describe the Raman Lidar Profiles–Temperature (RLPROFTEMP) value-added product (VAP) and the procedures used to derive atmospheric temperature profiles from the raw RL measurements. Sections 2 and 4 describe the input and output variables, respectively. Section 3 discusses the theory behind the measurement and the details of the algorithm, including calibration and overlap correction.

  5. Organic Aerosol Component (OACOMP) Value-Added Product Report

    Energy Technology Data Exchange (ETDEWEB)

    Fast, J; Zhang, Q; Tilp, A; Shippert, T; Parworth, C; Mei, F

    2013-08-23

    Significantly improved returns in their aerosol chemistry data can be achieved via the development of a value-added product (VAP) of deriving OA components, called Organic Aerosol Components (OACOMP). OACOMP is primarily based on multivariate analysis of the measured organic mass spectral matrix. The key outputs of OACOMP are the concentration time series and the mass spectra of OA factors that are associated with distinct sources, formation and evolution processes, and physicochemical properties.

  6. ARM Climate Research Facility Quarterly Value-Added Product Report

    Energy Technology Data Exchange (ETDEWEB)

    Sivaraman, Chitra

    2014-01-14

    The purpose of this report is to provide a concise status update for value-added products (VAP) implemented by the Atmospheric Radiation Measurement Climate Research Facility. The report is divided into the following sections: (1) new VAPs for which development has begun, (2) progress on existing VAPs, (3) future VAPs that have been recently approved, (4) other work that leads to a VAP, and (5) top requested VAPs from the archive.

  7. ARM Climate Research Facility Quarterly Value-Added Product Report

    Energy Technology Data Exchange (ETDEWEB)

    Sivaraman, C. [DOE ARM Climate Research Facility, Washington, DC (United States)

    2016-10-01

    The purpose of this report is to provide a concise status update for Value-Added Products (VAPs) implemented by the Atmospheric Radiation Measurement (ARM) Climate Research Facility. The report is divided into the following sections: (1) new VAPs for which development has begun; (2) progress on existing VAPs; (3) future VAPs that have been recently approved; (4) other work that leads to a VAP; (5) top requested VAPs from the ARM Data Archive; and (6) a summary of VAP and data releases to production and evaluation. New information is highlighted in blue text. New information about processed data by the developer is highlighted in red text. The upcoming milestones and dates are highlighted in green.

  8. Productivity and value added distribution in family-owned businesses

    Directory of Open Access Journals (Sweden)

    Jose Luis Gallizo Larraz

    2017-01-01

    Full Text Available Objective: Identify similarities and/or differences in the distribution of Value Added characterizing family businesses as opposed to non-family held firms, and analyse productivity by linking the distribution of the wealth generated by the company to a variety of related agents or stakeholders (employees, providers of loan capital, and shareholders. Design/methodology: A data series consisting of VA distribution in a sample of 8,609 Spanish companies, of which 5,109 are family firms and another 3,500 companies which are not, for the period comprising 2008 to 2013 was employed for this study. The data from the financial statements pertaining to these companies was taken from the SABI system (a privately-funded database analysing the financials of Spanish and Portuguese firms, operated by INFORMA, SA, selecting only those companies that employ standardized financial reporting practices. Findings and results: The work shows the existence of significant differences between family and non-family businesses in the distribution of value added among the different stakeholders. Given that, although both types of company spend most of the value added to remunerate staff, the family company spends a higher proportion thereof on self-financing as compared to non-family businesses, which spend a higher percentage on the remuneration of firm ownership. On the other hand, the lower labour productivity of family businesses is apparent, a result that can be explained both by the lower staff monetary remuneration, as well as the use of production technologies that are also less capital-intensive. Limitations: The study included only medium and large companies. These are companies that report financial statements offering more disaggregated data (through use of the standard forms. This owes to the legal requirement of these companies to file a cash flow statement, a necessary source for deriving information on dividends paid by the company. Added value: This is

  9. Processing biogas planet digestates into value-added products -BIOVIRTA

    Energy Technology Data Exchange (ETDEWEB)

    Paavola, T.; Rintala, J. (MTT Agrifood Research Finland, Jokioinen (Finland)), Email: teija.paavola@mtt.fi; Sahltroem, L.; Maunuksela, L.; Torniainen, M. (Finnish Food Safety Authority, EVIRA, Helsinki (Finland)), Email: leena.sahlstrom@evira.fi; Kaparaju, P.; Rintala, J. (Univ. of Jyvaeskylae (Finland)), Email: jukka.rintala@jyu.fi; Vikman, M.; Kapanen, A. (VTT Technical Research Centre of Finland, Espoo (Finland)), Email: minna.vikman@vtt.fi

    2010-10-15

    The objective of BIOVIRTA project is to develop technologies and practices with which digestates, originating from anaerobic digestion of different organic wastes and by-products, can be refined to value-added and safe products for various end-uses. It is expected that the operational preconditions for biogas plants will be significantly enhanced when the end-products are proven safe and applicable. Selection of the raw materials for anaerobic codigestion is the main operational strategy that could influence the nutrient content in the digestate. This has been clearly established in the laboratory and full-scale studies with various digestates originating from different raw materials, e.g. rendering and slaughterhouse byproducts. The nutrient content in the digestate also affects the opportunities to produce refined digestate products. In this project, the possibilities for several processing technologies, e.g. mechanical separation and stripping, have been intensively evaluated for the production of different digestate products. Their mass balances have also been estimated. The feasibility for the use of the digestate products has been assessed based on their chemical and hygienic quality and for various end-uses, including as organic fertiliser and/or soil improver in crop production. The preliminary results of these field-experiments showed that the yield of barley fertilised with digestate products was comparable to inorganic fertilisers. (orig.)

  10. Doppler Lidar Vertical Velocity Statistics Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Newsom, R. K. [DOE ARM Climate Research Facility, Washington, DC (United States); Sivaraman, C. [DOE ARM Climate Research Facility, Washington, DC (United States); Shippert, T. R. [DOE ARM Climate Research Facility, Washington, DC (United States); Riihimaki, L. D. [DOE ARM Climate Research Facility, Washington, DC (United States)

    2015-07-01

    Accurate height-resolved measurements of higher-order statistical moments of vertical velocity fluctuations are crucial for improved understanding of turbulent mixing and diffusion, convective initiation, and cloud life cycles. The Atmospheric Radiation Measurement (ARM) Climate Research Facility operates coherent Doppler lidar systems at several sites around the globe. These instruments provide measurements of clear-air vertical velocity profiles in the lower troposphere with a nominal temporal resolution of 1 sec and height resolution of 30 m. The purpose of the Doppler lidar vertical velocity statistics (DLWSTATS) value-added product (VAP) is to produce height- and time-resolved estimates of vertical velocity variance, skewness, and kurtosis from these raw measurements. The VAP also produces estimates of cloud properties, including cloud-base height (CBH), cloud frequency, cloud-base vertical velocity, and cloud-base updraft fraction.

  11. Cloud Type Classification (cldtype) Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Flynn, Donna [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Shi, Yan [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Lim, K-S [Korean Atomic Energy Research Inst., Daejeon (South Korea); Riihimaki, Laura [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2017-08-15

    The Cloud Type (cldtype) value-added product (VAP) provides an automated cloud type classification based on macrophysical quantities derived from vertically pointing lidar and radar. Up to 10 layers of clouds are classified into seven cloud types based on predetermined and site-specific thresholds of cloud top, base and thickness. Examples of thresholds for selected U.S. Department of Energy (DOE) Atmospheric Radiation Measurement (ARM) Climate Research Facility sites are provided in Tables 1 and 2. Inputs for the cldtype VAP include lidar and radar cloud boundaries obtained from the Active Remotely Sensed Cloud Location (ARSCL) and Surface Meteorological Systems (MET) data. Rain rates from MET are used to determine when radar signal attenuation precludes accurate cloud detection. Temporal resolution and vertical resolution for cldtype are 1 minute and 30 m respectively and match the resolution of ARSCL. The cldtype classification is an initial step for further categorization of clouds. It was developed for use by the Shallow Cumulus VAP to identify potential periods of interest to the LASSO model and is intended to find clouds of interest for a variety of users.

  12. Multi-Angle Snowflake Camera Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Shkurko, Konstantin [Univ. of Utah, Salt Lake City, UT (United States); Garrett, T. [Univ. of Utah, Salt Lake City, UT (United States); Gaustad, K [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2016-12-01

    The Multi-Angle Snowflake Camera (MASC) addresses a need for high-resolution multi-angle imaging of hydrometeors in freefall with simultaneous measurement of fallspeed. As illustrated in Figure 1, the MASC consists of three cameras, separated by 36°, each pointing at an identical focal point approximately 10 cm away. Located immediately above each camera, a light aims directly at the center of depth of field for its corresponding camera. The focal point at which the cameras are aimed lies within a ring through which hydrometeors fall. The ring houses a system of near-infrared emitter-detector pairs, arranged in two arrays separated vertically by 32 mm. When hydrometeors pass through the lower array, they simultaneously trigger all cameras and lights. Fallspeed is calculated from the time it takes to traverse the distance between the upper and lower triggering arrays. The trigger electronics filter out ambient light fluctuations associated with varying sunlight and shadows. The microprocessor onboard the MASC controls the camera system and communicates with the personal computer (PC). The image data is sent via FireWire 800 line, and fallspeed (and camera control) is sent via a Universal Serial Bus (USB) line that relies on RS232-over-USB serial conversion. See Table 1 for specific details on the MASC located at the Oliktok Point Mobile Facility on the North Slope of Alaska. The value-added product (VAP) detailed in this documentation analyzes the raw data (Section 2.0) using Python: images rely on OpenCV image processing library and derived aggregated statistics rely on some clever averaging. See Sections 4.1 and 4.2 for more details on what variables are computed.

  13. DESIRABLE ATTRIBUTES FOR VALUE ADDED MEAT PRODUCTS SURVEY 1993

    OpenAIRE

    Kinsey, Jean D.; Senauer, Benjamin; Jonk, Yvonne

    1993-01-01

    The purpose of this consumer survey was to learn more about consumer preferences for meat characteristics. Value added meat processors faced with the problem of trying to identify market niches wanted to know what types of consumers had similar preferences and what their specific preferences and concerns are. In addition, we wanted to learn more about attitudes that are believed to be changing due to new information about the relationship between diet and long term health, lifestyles that dem...

  14. Value-added beef products (Productos Carnicos con Valor Agregado)

    Science.gov (United States)

    Mac Donaldson; Will Holder; Jan Holder

    2006-01-01

    I'm speaking for Will and Jan Holder, who couldn't be here. I happen to be familiar with Will and Jan's company, Ervin's Natural Beef, and its program because I've sold them cattle. Will and Jan's value-added beef program is based on their family ranch in the area known as The Blue, in the mountains of eastern Arizona.

  15. Localized products in France: definition, protection and value-adding

    Directory of Open Access Journals (Sweden)

    Laurence Bérard

    2007-04-01

    Full Text Available La notion de production localisée recouvre une réalité particulièrement importante en France, à la fois sur le terrain, à travers la grande diversité des produits, et dans l’imaginaire des Français. Les dispositifs de valorisation dont ces produits peuvent bénéficier renforcent l’intérêt porté à certains d’entre eux. Dans un tel contexte, il importe de mieux comprendre ce qui fait leur spécificité, d’approfondir certaines notions, de mettre l’accent sur ce qui les différencie réellement. Ce sont les critères d’ordre culturel associant un lieu à une histoire et à un groupe social qui permettent d’organiser et de penser cette famille foisonnante et polymorphe.En marge des demandes formelles de protection de l’indication géographique, de nombreuses initiatives contribuent à valoriser les productions locales. Elles sont le fait d'acteurs issus d'horizon divers, dans le cadre d'actions coordonnées, sans être réellement formalisées.Tous les pays n’ont pas le même rapport au lieu. L’inscription d’un produit dans un territoire est le fruit d’un ensemble de critères au poids plus ou moins important selon l’histoire économique et sociale du pays, sa culture, les rapports de force locaux, le milieu naturel.The concept of local production is a particular reality in France, both in the field itself, home to a huge variety of such products, and in the imagination of the French people. Regional products, terroir products, local, traditional and free-range products... There are countless terms to define this uniquely varied family that is thought to add meaning and promote attachment and as such, much coveted. The protection measures now in place make some of these products seem particularly interesting. Within such a context, what matters is to understand what makes local products special, exploring certain concepts, emphasizing what really makes them different and trying to make sense of their profusion

  16. Bioconversion of chicken wastes to value-added products

    Energy Technology Data Exchange (ETDEWEB)

    Barik, S; Forgacs, T; Isbister, J [ARCTECH, Inc., Alexandria, VA (United States)

    1991-01-01

    Increasing quantities of chicken waste concerns the poultry industry because of escalating disposal costs and the potential for environmental pollution. Biological conversion of these wastes to valuable products such as methane and/or chemical feed-stocks appears to be feasible. Biomethanation of chicken waste by a sewage sludge microbial consortium produced as much as 69 mol% methane in the gas phase. Acetic and propionic acids were the major acids produced during the bioconversion. Addition of chelating agents and other micro-nutrients enhanced methane production and shifted the ratios of intermediates accumulated. Preliminary data indicate that more than 60% of the chicken waste carbon was converted and that the nitrogen-rich residue may have potential as a soil additive. (author).

  17. Value-added products from spent bleaching earth

    International Nuclear Information System (INIS)

    Loh Soh Kheang; Muzammil Ngatiman; James, Stephen

    2010-01-01

    Full text: Bleaching earth is used in the bleaching process of physical refining of palm oil to remove color, phospholipids, residue gums, oxidized products and any trace metals from the oil. These colored pigments are trapped and absorbed in the bleaching earth, thus transforming the originally whitish earth to dark grey and is, from then, named spent bleaching earth (SBE). SBE is considered as an industrial by-product as there is hardly any practical application for it. Large quantity of SBE is commonly disposed of in landfills, which poses potential hazards to environment. New economical ways in utilizing it is sought to eliminate the problem arises from its disposal. This paper presents a study on the possibility of developing a soil conditioner using enhanced SBE as the base material. The study found that there are certain attributes observed in the enhanced SBE that could be of advantages for SBE to become a good soil conditioner. The enhanced SBE contains organic matters and about 18-20 % of residue oil which exhibits good water holding capacity in slow release of water, and enriched nutrient content for plant nutrient uptake. (author)

  18. Organic Aerosol Component (OACOMP) Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Fast, J [Pacific Northwest National Laboratory; Zhang, Q; tilp, A [Brookhaven National Laboratory; Shippert, T [Pacific Northwest National Laboratory; Parworth, C; Mei, F [Pacific Northwest National Laboratory

    2013-08-23

    Organic aerosol (OA, i.e., the organic fraction of particles) accounts for 10–90% of the fine aerosol mass globally and is a key determinant of aerosol radiative forcing. But atmospheric OA is poorly characterized and its life cycle insufficiently represented in models. As a result, current models are unable to simulate OA concentrations and properties accurately. This deficiency represents a large source of uncertainty in quantification of aerosol effects and prediction of future climate change. Evaluation and development of aerosol models require data products generated from field observations. Real-time, quantitative data acquired with aerosol mass spectrometers (AMS) (Canagaratna et al. 2007) are critical to this need. The AMS determines size-resolved concentrations of non-refractory (NR) species in submicrometer particles (PM1) with fast time resolution suitable for both ground-based and aircraft deployments. The high-resolution AMS (HR-AMS), which is equipped with a high mass resolution time-of-flight mass spectrometer, can be used to determine the elemental composition and oxidation degrees of OA (DeCarlo et al. 2006).

  19. Value-added products from chicken feather fiber and protein

    Science.gov (United States)

    Fan, Xiuling

    Worldwide poultry consumption has generated a huge amount of feather "waste" annually. Currently, the feather has a low value-being used for animal feed in the world. The quality of fibrous air filters depend on their main component, fibers. The main physical structure of chicken feathers is barbs which can be used directly as fibers. They have small diameter, which makes them a good choice for air filtration. The main chemical structure of chicken feathers is structural fibrous protein, keratin. Therefore, chicken feathers could potentially be used for protein fiber production. To obtain chicken feather fibers, barbs were stripped from the quills by a stripping device and separated with a blender. Some feather fibers were entangled with polyester staple fibers, and needlepunched to form a nonwoven fabric. Some feather fibers were blended with CelBond(TM) bi-component polyester as binder fibers, and pressed between two hot plates to produce thermobonded nonwovens. Whole chicken feathers were ground into powder and their keratin was reduced in water. The reduced keratin was salt precipitated, dried and dissolved in ionic liquid with/without bleach cotton. The reduced chicken feather keratin ionic liquid solutions were spun into regenerated fibers through dry-jet wet spinning. The needlepunched and thermobonded nonwovens were tested for filtration and other properties. With an increase of areal density and feather fiber composition, the air permeability of the needlepunched nonwovens decreased, and their filtration efficiency and pressure drop both increased. The case can be made that feather fibers gave fabrics better filtration at the same fabric weight, but at the expense of air permeability and pressure drop. The scrim and needlepunching process improved the filtration efficiency. Their strength depended on scrim. The hot-press process was very simple. The thermobonded nonwovens had very high air permeability. In them, there was also an inverse relation between

  20. Consumer preferences and willingness to pay for value-added chicken product attributes.

    Science.gov (United States)

    Martínez Michel, Lorelei; Anders, Sven; Wismer, Wendy V

    2011-10-01

    A growing demand for convenient and ready-to-eat products has increased poultry processors' interest in developing consumer-oriented value-added chicken products. In this study, a conjoint analysis survey of 276 chicken consumers in Edmonton was conducted during the summer of 2009 to assess the importance of the chicken part, production method, processing method, storage method, the presence of added flavor, and cooking method on consumer preferences for different value-added chicken product attributes. Estimates of consumer willingness to pay (WTP) premium prices for different combinations of value-added chicken attributes were also determined. Participants'"ideal" chicken product was a refrigerated product made with free-range chicken breast, produced with no additives or preservatives and no added flavor, which could be oven heated or pan heated. Half of all participants on average were willing to pay 30% more for a value-added chicken product over the price of a conventional product. Overall, young consumers, individuals who shop at Farmers' Markets and those who prefer free-range or organic products were more likely to pay a premium for value-added chicken products. As expected, consumers' WTP was affected negatively by product price. Combined knowledge of consumer product attribute preferences and consumer WTP for value-added chicken products can help the poultry industry design innovative value-added chicken products. Practical Application:  An optimum combination of product attributes desired by consumers for the development of a new value-added chicken product, as well as the WTP for this product, have been identified in this study. This information is relevant to the poultry industry to enhance consumer satisfaction of future value-added chicken products and provide the tools for future profit growth. © 2011 Institute of Food Technologists®

  1. Test marketing for value-added root and tuber based products in ...

    African Journals Online (AJOL)

    Test marketing for value-added root and tuber based products in Ikwuano local government area ... JE Ewuziem, C Aniedu, E Oti, VO Onyenobi ... root and tuber based products, developed at National Root Crops Research Institute, Umudike.

  2. Mapping value added positions in facilities management by using a product-process matrix

    DEFF Research Database (Denmark)

    Katchamart, Akarapong

    2013-01-01

    Purpose – The purpose of this exploratory research paper is to present a product-process matrix that assists FM organizations and their stakeholders to map their value added position in their organizations. Using this matrix, FM practitioners are able to assess the existing value added delivering...... of the matrix are an FM product structure and an FM process structure. The supporting empirical data were collected through semi-structured interviews from selected FM organizations supplemented by relevant documents. Findings – Based on a product-process matrix, a typology of FM value added positions...... greater values to the client’s core business. Meanwhile, misaligning dilutes the value delivery. Research limitations/implications – This normative matrix can be used as a decision-making tool for a client to assess its FM performances and activities, and to determine the needs of FM provision...

  3. Sustainable multipurpose biorefineries for third-generation biofuels and value-added co-products

    Science.gov (United States)

    Modern biorefinery facilities conduct many types of processes, including those producing advanced biofuels, commodity chemicals, biodiesel, and value-added co-products such as sweeteners and bioinsecticides, with many more co-products, chemicals and biofuels on the horizon. Most of these processes ...

  4. The International Comparison of Value Added, Productivity and Purchasing Power Parities in Agriculture

    NARCIS (Netherlands)

    Maddison, Angus; Ooststroom, Harry van

    1993-01-01

    This study is part of the ICOP (International Comparison of Output and Productivity) project of the University of Groningen. It presents international comparisons of levels of value added, productivity and purchasing power parities (PPPs) in agriculture for 13 countries for 1975. An early version of

  5. Microbial Conversion of Waste Glycerol from Biodiesel Production into Value-Added Products

    Directory of Open Access Journals (Sweden)

    Hong Liu

    2013-09-01

    Full Text Available Biodiesel has gained a significant amount of attention over the past decade as an environmentally friendly fuel that is capable of being utilized by a conventional diesel engine. However, the biodiesel production process generates glycerol-containing waste streams which have become a disposal issue for biodiesel plants and generated a surplus of glycerol. A value-added opportunity is needed in order to compensate for disposal-associated costs. Microbial conversions from glycerol to valuable chemicals performed by various bacteria, yeast, fungi, and microalgae are discussed in this review paper, as well as the possibility of extending these conversions to microbial electrochemical technologies.

  6. Production facility site selection factors for Texas value-added wood producers

    Science.gov (United States)

    Judd H. Michael; Joanna Teitel; James E. Granskog

    1998-01-01

    Value-added wood products manufacturers serve an important role in the economies of many U.S. regions and are therefore sought after by entities such as economic development agencies. The reasons why certain locations for a prospective prodution facility would be more attractive to secondary wood industry producers are not clearly understood. Therefore, this research...

  7. Study of activity based costing implementation for palm oil production using value-added and non-value-added activity consideration in PT XYZ palm oil mill

    Science.gov (United States)

    Sembiring, M. T.; Wahyuni, D.; Sinaga, T. S.; Silaban, A.

    2018-02-01

    Cost allocation at manufacturing industry particularly in Palm Oil Mill still widely practiced based on estimation. It leads to cost distortion. Besides, processing time determined by company is not in accordance with actual processing time in work station. Hence, the purpose of this study is to eliminates non-value-added activities therefore processing time could be shortened and production cost could be reduced. Activity Based Costing Method is used in this research to calculate production cost with Value Added and Non-Value-Added Activities consideration. The result of this study is processing time decreasing for 35.75% at Weighting Bridge Station, 29.77% at Sorting Station, 5.05% at Loading Ramp Station, and 0.79% at Sterilizer Station. Cost of Manufactured for Crude Palm Oil are IDR 5.236,81/kg calculated by Traditional Method, IDR 4.583,37/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.581,71/kg after implementation of Activity Improvement Meanwhile Cost of Manufactured for Palm Kernel are IDR 2.159,50/kg calculated by Traditional Method, IDR 4.584,63/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.582,97/kg after implementation of Activity Improvement.

  8. Microalgal cultivation for value-added products: a critical enviro-economical assessment.

    Science.gov (United States)

    Kothari, Richa; Pandey, Arya; Ahmad, Shamshad; Kumar, Ashwani; Pathak, Vinayak V; Tyagi, V V

    2017-08-01

    The present review focuses on the cultivation of algal biomass for generating value-added products (VAP) and to assess their economic benefits and harmful environmental impact. Additionally, the impact of bioreactor designs on the yield of microalgal biomass for VAP is also considered. All these factors are discussed in relation to the impact of microalgae production on the bio-economy sector of commercial biotechnology.

  9. Method for conversion of carbohydrate polymers to value-added chemical products

    Science.gov (United States)

    Zhang, Zongchao C [Norwood, NJ; Brown, Heather M [Kennewick, WA; Su, Yu [Richland, WA

    2012-02-07

    Methods are described for conversion of carbohydrate polymers in ionic liquids, including cellulose, that yield value-added chemicals including, e.g., glucose and 5-hydroxylmethylfurfural (HMF) at temperatures below 120.degree. C. Catalyst compositions that include various mixed metal halides are described that are selective for specified products with yields, e.g., of up to about 56% in a single step process.

  10. Aquacultural and socio-economic aspects of processing carps into some value-added products.

    Science.gov (United States)

    Sehgal, H S; Sehgal, G K

    2002-05-01

    Carps are the mainstay of Indian aquaculture, contributing over 90% to the total fish production, which was estimated to be 1.77 million metric tonnes in 1996. Carp culture has a great potential for waste utilization and thus for pollution abatement. Many wastes such as cow, poultry, pig, duck, goat, and sheep excreta, biogas slurry, effluents from different kinds of factories/industries have been efficiently used for enhancing the productivity of natural food of carps and related species. Besides, several organic wastes/byproducts such as plant products, wastes from animal husbandry, and industrial by-products have been used as carp feed ingredients to lower the cost of supplementary feeding. However, to ensure the continued expansion of fish ponds and the pollution control, there must be a market for the fish (carps) produced in these ponds. The carps have, however, a low market value due to the presence of intra-muscular bones, which reduces their consumer acceptability. Thus, a need was felt to develop some boneless convenience products for enhancing the consumer acceptability of the carps. Efforts were made to prepare three value-added fish products, namely fish patty, fish finger and fish salad from carp flesh and were compared with a reference product ('fish pakoura'). Sensory evaluation of these products gave highly encouraging results. The methods of preparation of these products were transferred to some progressive farmers of the region who prepared and sold these products at very attractive prices. Carp processing has a great potential for the establishment of a fish ancillary industry and thus for boosting the production of these species. In Punjab alone, there is a potential of consuming 32,448 metric tonnes per annum of such value-added products (which would require 54,080 metric tonnes of raw fish). The development of value-added products has a significant role in raising the socio-economic status of the people associated with carp culture. The

  11. Value-Added Products Derived from Waste Activated Sludge: A Biorefinery Perspective

    Directory of Open Access Journals (Sweden)

    Wei Zhang

    2018-04-01

    Full Text Available Substantial research has been carried out on sustainable waste activated sludge (WAS management in the last decade. In addition to the traditional approach to reduce its production volume, considering WAS as a feedstock to produce bio-products such as amino acids, proteins, short chain fatty acids, enzymes, bio-pesticides, bio-plastics, bio-flocculants and bio-surfactants represents a key component in the transformation of wastewater treatment plants into biorefineries. The quality of these bio-products is a key factor with respect to the feasibility of non-conventional WAS-based production processes. This review provides a critical assessment of the production process routes of a wide range of value-added products from WAS, their current limitations, and recommendations for future research to help promote more sustainable management of this under-utilised and ever-growing waste stream.

  12. Mushroom cultivation, processing and value added products: a patent based review.

    Science.gov (United States)

    Singhal, Somya; Rasane, Prasad; Kaur, Sawinder; Garba, Umar; Singh, Jyoti; Raj, Nishant; Gupta, Neeru

    2018-06-03

    Edible mushrooms are an abundant source of carbohydrates, proteins, and multiple antioxidants and phytonutrients. This paper presents a general overview on the edible fungus describing the inventions made in the field of its cultivation, equipment and value added products. To understand and review the innovations and nutraceutical benefits of mushrooms as well as to develop interest regarding the edible mushrooms. Information provided in this review is based on the available research investigations and patents. Mushrooms are an edible source of a wide variety of antioxidants and phytonutrients with a number of nutraceutical properties including anti-tumor and anti-carcinogenic. Thus, several investigations are made for cultivation and improvement of the yield of mushrooms through improvisation of growth substrates and equipment used for mushroom processing. The mushroom has been processed into various products to increase its consumption, providing the health and nutritional benefit to mankind. This paper summarizes the cultivation practices of mushroom, its processing equipments, methods of preservation, value added based products, and its nutraceutical properties. The review also highlights the various scientific feats achieved in terms of patents and research publications promoting mushroom as a wholesome food. Copyright© Bentham Science Publishers; For any queries, please email at epub@benthamscience.org.

  13. Value-Added Products from FGD Sulfite-Rich Scrubber Materials

    Energy Technology Data Exchange (ETDEWEB)

    Vivak Malhotra

    2010-01-31

    According to the American Coal Ash Association, about 29.25 million tons of flue gas desulfurization (FGD) byproducts were produced in the USA in 2003. Out of 29.25 million tons, 17.35 million tons were sulfite-rich scrubber materials. At present, unlike its cousin FGD gypsum, the prospect for effective utilization of sulfite-rich scrubber materials is not bright. In fact, almost 16.9 million tons are leftover every year. In our pursuit to mitigate the liability of sulfite-rich FGD scrubber materials' disposal, we are attempting to develop value-added products that can commercially compete. More specifically, for this Innovative Concept Phase I project, we have the following objectives: to characterize the sulfite-rich scrubber material for toxic metals; to optimize the co-blending and processing of scrubber material and natural byproducts; to formulate and develop structural composites from sulfite-rich scrubber material; and to evaluate the composites' mechanical properties and compare them with current products on the market. After successfully demonstrating the viability of our research, a more comprehensive approach will be proposed to take these value-added materials to fruition.

  14. ARM Climate Research Facility Spectral Surface Albedo Value-Added Product (VAP) Report

    Energy Technology Data Exchange (ETDEWEB)

    McFarlane, S; Gaustad, K; Long, C; Mlawer, E

    2011-07-15

    This document describes the input requirements, output data products, and methodology for the Spectral Surface Albedo (SURFSPECALB) value-added product (VAP). The SURFSPECALB VAP produces a best-estimate near-continuous high spectral resolution albedo data product using measurements from multifilter radiometers (MFRs). The VAP first identifies best estimates for the MFR downwelling and upwelling shortwave irradiance values, and then calculates narrowband spectral albedo from these best-estimate irradiance values. The methodology for finding the best-estimate values is based on a simple process of screening suspect data and backfilling screened and missing data with estimated values when possible. The resulting best-estimate MFR narrowband spectral albedos are used to determine a daily surface type (snow, 100% vegetation, partial vegetation, or 0% vegetation). For non-snow surfaces, a piecewise continuous function is used to estimate a high spectral resolution albedo at 1 min temporal and 10 cm-1 spectral resolution.

  15. Value Added Products from Hemicellulose Utilization in Dry Mill Ethanol Plants

    Energy Technology Data Exchange (ETDEWEB)

    Rodney Williamson, ICPB; John Magnuson, PNNL; David Reed, INL; Marco Baez, Dyadic; Marion Bradford, ICPB

    2007-03-30

    The Iowa Corn Promotion Board is the principal contracting entity for this grant funded by the US Department of Agriculture and managed by the US Department of Energy. The Iowa Corn Promotion Board subcontracted with New Jersey Institute of Technology, KiwiChem, Pacific Northwest National Lab and Idaho National Lab to conduct research for this project. KiwiChem conducted the economic engineering assessment of a dry-mill ethanol plant. New Jersey Institute of Technology conducted work on incorporating the organic acids into polymers. Pacific Northwest National Lab conducted work in hydrolysis of hemicellulose, fermentation and chemical catalysis of sugars to value-added chemicals. Idaho National Lab engineered an organism to ferment a specific organic acid. Dyadic, an enzme company, was a collaborator which provided in-kind support for the project. The Iowa Corn Promotion Board collaborated with the Ohio Corn Marketing Board and the Minnesota Corn Merchandising Council in providing cost share for the project. The purpose of this diverse collaboration was to integrate the hydrolysis, the conversion and the polymer applications into one project and increase the likelihood of success. This project had two primary goals: (1) to hydrolyze the hemicellulose fraction of the distillers grain (DG) coproduct coming from the dry-mill ethanol plants and (2) convert the sugars derived from the hemicellulose into value-added co-products via fermentation and chemical catalysis.

  16. Value-Added Products From FGD Sulfite-Rich Scrubber Materials

    Energy Technology Data Exchange (ETDEWEB)

    Vivak M. Malhotra

    2006-09-30

    Massive quantities of sulfite-rich flue gas desulfurization (FGD) scrubber materials are produced every year in the USA. In fact, at present, the production of wet sulfite-rich scrubber cake outstrips the production of wet sulfate-rich scrubber cake by about 6 million tons per year. However, most of the utilization focus has centered on FGD gypsum. Therefore, we have recently initiated research on developing new strategies for the economical, but environmentally-sound, utilization of sulfite-rich scrubber material. In this exploratory project (Phase I), we attempted to ascertain whether it is feasible to develop reconstituted wood replacement products from sulfite-rich scrubber material. In pursuit of this goal, we characterized two different wet sulfite-rich scrubber materials, obtained from two power plants burning Midwestern coal, for their suitability for the development of value-added products. The overall strategy adopted was to fabricate composites where the largest ingredient was scrubber material with additional crop materials as additives. Our results suggested that it may be feasible to develop composites with flexural strength as high as 40 MPa (5800 psi) without the addition of external polymers. We also attempted to develop load-bearing composites from scrubber material, natural fibers, and phenolic polymer. The polymer-to-solid ratio was limited to {le} 0.4. The formulated composites showed flexural strengths as high as 73 MPa (10,585 psi). We plan to harness the research outcomes from Phase I to develop parameters required to upscale our value-added products in Phase II.

  17. Nutritional composition of Chickpea (Cicerarietinum-L and value added products - a review

    Directory of Open Access Journals (Sweden)

    Harsha Hirdyani

    2014-12-01

    Full Text Available Chickpea (Cicer arietinum L. is an important pulse crop grown and consumed all over the world, especially in the Afro-Asian countries. It is a good source of carbohydrates and protein, and the protein quality is considered to be better than other pulses. Chickpea has significant amounts of all the essential amino acids. Starch is the major storage carbohydrate followed by dietary fibre, lipids are present in low amounts but chickpea is rich in nutritionally important unsaturated fatty acids like linoleic and oleic acid.It can be utilized to develop nutritious value added products and hence products can also be used as nutritious food for low income group in developing countries and for patients suffering with life style diseases.

  18. Bacillus aryabhattai BA03: a novel approach to the production of natural value-added compounds.

    Science.gov (United States)

    Paz, Alicia; Carballo, Julia; Pérez, María José; Domínguez, José Manuel

    2016-10-01

    A strain designated as BA03, with the ability to transform ferulic acid into vanillin and 4-vinylguaiacol, was isolated from contaminated cryovials. The production of natural value-added compounds was dependent on the media employed. The morphological and physiological characteristics of this strain were compared with those of the typical vanillin-producer strain Amycolatopsis sp. ATCC 39116. According to a partial 16S rRNA sequence, we determined that BA03 belonged to Bacillus aryabhattai. In addition, analysis of the results showed that this strain exhibited interesting enzymatic activity, including cellulases, laccases, lipases and pectinases. In light of this, we propose new functions for this multitasking microorganism. We suggest that it may be used for converting lignocellulosic wastes into byproducts with industrial uses, and also for treating disposal residues such as dyes in the textile industry. Hence, the possibility for novel research with B. aryabhattai opens up in the fields of biodegradation and/or revalorization of wastes.

  19. AIP1OGREN: Aerosol Observing Station Intensive Properties Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Koontz, Annette [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Flynn, Connor [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2017-09-15

    The aip1ogren value-added product (VAP) computes several aerosol intensive properties. It requires as input calibrated, corrected, aerosol extensive properties (scattering and absorption coefficients, primarily) from the Aerosol Observing Station (AOS). Aerosol extensive properties depend on both the nature of the aerosol and the amount of the aerosol. We compute several properties as relationships between the various extensive properties. These intensive properties are independent of aerosol amount and instead relate to intrinsic properties of the aerosol itself. Along with the original extensive properties we report aerosol single-scattering albedo, hemispheric backscatter fraction, asymmetry parameter, and Ångström exponent for scattering and absorption with one-minute averaging. An hourly averaged file is produced from the 1-minute files that includes all extensive and intensive properties as well as submicron scattering and submicron absorption fractions. Finally, in both the minutely and hourly files the aerosol radiative forcing efficiency is provided.

  20. Ka-Band ARM Zenith Radar Corrections Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, Karen [Brookhaven National Lab. (BNL), Upton, NY (United States); Toto, Tami [Brookhaven National Lab. (BNL), Upton, NY (United States); Giangrande, Scott [Brookhaven National Lab. (BNL), Upton, NY (United States)

    2017-10-15

    The KAZRCOR Value -added Product (VAP) performs several corrections to the ingested KAZR moments and also creates a significant detection mask for each radar mode. The VAP computes gaseous attenuation as a function of time and radial distance from the radar antenna, based on ambient meteorological observations, and corrects observed reflectivities for that effect. KAZRCOR also dealiases mean Doppler velocities to correct velocities whose magnitudes exceed the radar’s Nyquist velocity. Input KAZR data fields are passed through into the KAZRCOR output files, in their native time and range coordinates. Complementary corrected reflectivity and velocity fields are provided, along with a mask of significant detections and a number of data quality flags. This report covers the KAZRCOR VAP as applied to the original KAZR radars and the upgraded KAZR2 radars. Currently there are two separate code bases for the different radar versions, but once KAZR and KAZR2 data formats are harmonized, only a single code base will be required.

  1. Improved Correction of IR Loss in Diffuse Shortwave Measurements: An ARM Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Younkin, K; Long, CN

    2003-11-01

    Simple single black detector pyranometers, such as the Eppley Precision Spectral Pyranometer (PSP) used by the Atmospheric Radiation Measurement (ARM) Program, are known to lose energy via infrared (IR) emission to the sky. This is especially a problem when making clear-sky diffuse shortwave (SW) measurements, which are inherently of low magnitude and suffer the greatest IR loss. Dutton et al. (2001) proposed a technique using information from collocated pyrgeometers to help compensate for this IR loss. The technique uses an empirically derived relationship between the pyrgeometer detector data (and alternatively the detector data plus the difference between the pyrgeometer case and dome temperatures) and the nighttime pyranometer IR loss data. This relationship is then used to apply a correction to the diffuse SW data during daylight hours. We developed an ARM value-added product (VAP) called the SW DIFF CORR 1DUTT VAP to apply the Dutton et al. correction technique to ARM PSP diffuse SW measurements.

  2. Studies on the preparation of value-added products for industrial minerals

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    This report consists of 2 subjects. 1) Studies on the preparation of value-added products for limestone: This study has investigated to raise to high grade by economical processes with low grade of domestic limestone. We investigated the status of application utilize and related industries with the domestic limestone, and then being consideration with condition selected the adequate sample from Andong, Jungsun and Kumsan area. Magnetic materials were involved in impurities of sample, so magnetic separation method was applied in elimination of the ferro- and para-magnetic materials, such as chlorite, muscovite, quartz, dolomite, magnetite, feldspar and so on. Investigation of flotation was undertaken to eliminate impurities from limestone crude ore and the tests were performed to get a optimum condition adding oleic acid as a promoter, sodium silicate and sodium carbonate as a conditioning agents and MIBC as a frother, while to float the sulfide minerals added amyl xanthate as a promoter, and sulfuric acid as a pH regulator. Selective crushing and classification methods were performed to eliminate impurities depends on the mineral properties and should be the selective crushing methods are very useful at the manufacturing factory of heavy calcium carbonate with the dry milling system. 2) A study on development of value added technology of pyrophyllite and dickite: Pyrophyllite and dickite have being utilized as refractories, ceramics, cement, fiber glass, paper, rubber, paints etc. However, there are not any domestic companies to produce fillers of pyrophyllite and dickite for plastic and rubber. Moreover, several kinds of fillers are imported every year with expensive price for plastic and rubber filler. This study has purpose to develop manufacturing technologies to produce fillers for plastic and rubber of pyrophyllite and dickite. The chemical and mineralogical properties of samples, the optimum grinding condition and device for producing plastic fillers and

  3. Lignocellulosic biorefinery as a model for sustainable development of biofuels and value added products.

    Science.gov (United States)

    De Bhowmick, Goldy; Sarmah, Ajit K; Sen, Ramkrishna

    2018-01-01

    A constant shift of society's dependence from petroleum-based energy resources towards renewable biomass-based has been the key to tackle the greenhouse gas emissions. Effective use of biomass feedstock, particularly lignocellulosic, has gained worldwide attention lately. Lignocellulosic biomass as a potent bioresource, however, cannot be a sustainable alternative if the production cost is too high and/ or the availability is limited. Recycling the lignocellulosic biomass from various sources into value added products such as bio-oil, biochar or other biobased chemicals in a bio-refinery model is a sensible idea. Combination of integrated conversion techniques along with process integration is suggested as a sustainable approach. Introducing 'series concept' accompanying intermittent dark/photo fermentation with co-cultivation of microalgae is conceptualised. While the cost of downstream processing for a single type of feedstock would be high, combining different feedstocks and integrating them in a bio-refinery model would lessen the production cost and reduce CO 2 emission. Copyright © 2017 Elsevier Ltd. All rights reserved.

  4. ARM Cloud Radar Simulator Package for Global Climate Models Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Zhang, Yuying [North Carolina State Univ., Raleigh, NC (United States); Xie, Shaocheng [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

    2017-05-01

    It has been challenging to directly compare U.S. Department of Energy (DOE) Atmospheric Radiation Measurement (ARM) Climate Research Facility ground-based cloud radar measurements with climate model output because of limitations or features of the observing processes and the spatial gap between model and the single-point measurements. To facilitate the use of ARM radar data in numerical models, an ARM cloud radar simulator was developed to converts model data into pseudo-ARM cloud radar observations that mimic the instrument view of a narrow atmospheric column (as compared to a large global climate model [GCM] grid-cell), thus allowing meaningful comparison between model output and ARM cloud observations. The ARM cloud radar simulator value-added product (VAP) was developed based on the CloudSat simulator contained in the community satellite simulator package, the Cloud Feedback Model Intercomparison Project (CFMIP) Observation Simulator Package (COSP) (Bodas-Salcedo et al., 2011), which has been widely used in climate model evaluation with satellite data (Klein et al., 2013, Zhang et al., 2010). The essential part of the CloudSat simulator is the QuickBeam radar simulator that is used to produce CloudSat-like radar reflectivity, but is capable of simulating reflectivity for other radars (Marchand et al., 2009; Haynes et al., 2007). Adapting QuickBeam to the ARM cloud radar simulator within COSP required two primary changes: one was to set the frequency to 35 GHz for the ARM Ka-band cloud radar, as opposed to 94 GHz used for the CloudSat W-band radar, and the second was to invert the view from the ground to space so as to attenuate the beam correctly. In addition, the ARM cloud radar simulator uses a finer vertical resolution (100 m compared to 500 m for CloudSat) to resolve the more detailed structure of clouds captured by the ARM radars. The ARM simulator has been developed following the COSP workflow (Figure 1) and using the capabilities available in COSP

  5. Assessing the Economic Viability of Bio-based Products for Missouri Value-added Crop Production

    Energy Technology Data Exchange (ETDEWEB)

    Nicholas Kalaitzandonakes

    2005-11-30

    While research and development on biobased products has continued strong over the years, parallel attention on the economics and management of such product innovation has been lacking. With the financial support of the Department of Energy, the Economics and Management of Agrobiotechnology Center at the University of Missouri-Columbia has launched a pilot graduate education program that seeks to fill the gap. Within this context, a multi-disciplinary research and teaching program has been structured with an emphasis on new product and innovation economics and management. More specifically, this pilot graduate education program has the following major objectives: (1) To provide students with a strong background in innovation economics, management, and strategy. (2) To diversify the students academic background with coursework in science and technology. (3) To familiarize the student with biobased policy initiatives through interaction with state and national level organizations and policymakers. (4) To facilitate active collaboration with industry involved in the development and production of biobased products. The pilot education program seeks to develop human capital and research output. Although the research is, initially, focused on issues related to the State of Missouri, the results are expected to have national implications for the economy, producers, consumers and environment.

  6. British and German manufacturing productivity compared : A new benchmark for 1935/36 based on double deflated value added

    NARCIS (Netherlands)

    Fremdling, Rainer; de Jong, Herman; Timmer, Marcel P.

    We present a new estimate of Anglo-German manufacturing productivity levels for 1935/36. It is based on archival data on German manufacturing and published British census data. We calculate comparative levels of value added, correcting for differences in prices for outputs and inputs. This so-called

  7. Lignin depolymerization and upgrading via fast pyrolysis and electrocatalysis for the production of liquid fuels and value-added products

    Science.gov (United States)

    Garedew, Mahlet

    The production of liquid hydrocarbon fuels from biomass is needed to replace fossil fuels, which are decreasing in supply at an unsustainable rate. Renewable fuels also address the rising levels of greenhouse gases, an issue for which the Intergovernmental Panel on Climate Change implicated humanity in 2013. In response, the Energy Independence and Security Act (EISA) mandates the production of 21 billion gallons of advanced biofuels by 2022. Biomass fast pyrolysis (BFP) uses heat (400-600 °C) without oxygen to convert biomass to liquids fuel precursors offering an alternative to fossil fuels and a means to meet the EISA mandate. The major product, bio-oil, can be further upgraded to liquid hydrocarbon fuels, while biochar can serve as a solid fuel or soil amendment. The combustible gas co-product is typically burned for process heat. Though the most valuable of the pyrolysis products, the liquid bio-oil is highly oxygenated, corrosive, low in energy content and unstable during storage. As a means of improving bio-oil properties, electrocatalytic hydrogenation (ECH) is employed to reduce and deoxygenate reactive compounds. This work specifically focuses on lignin as a feed material for BFP. As lignin comprises up to 30% of the mass and 40% of the energy stored in biomass, it offers great potential for the production of liquid fuels and value-added products by utilizing fast pyrolysis as a conversion method coupled with electrocatalysis as an upgrading method.

  8. Recent advances on conversion and co-production of acetone-butanol-ethanol into high value-added bioproducts.

    Science.gov (United States)

    Xin, Fengxue; Dong, Weiliang; Jiang, Yujia; Ma, Jiangfeng; Zhang, Wenming; Wu, Hao; Zhang, Min; Jiang, Min

    2018-06-01

    Butanol is an important bulk chemical and has been regarded as an advanced biofuel. Large-scale production of butanol has been applied for more than 100 years, but its production through acetone-butanol-ethanol (ABE) fermentation process by solventogenic Clostridium species is still not economically viable due to the low butanol titer and yield caused by the toxicity of butanol and a by-product, such as acetone. Renewed interest in biobutanol as a biofuel has spurred technological advances to strain modification and fermentation process design. Especially, with the development of interdisciplinary processes, the sole product or even the mixture of ABE produced through ABE fermentation process can be further used as platform chemicals for high value added product production through enzymatic or chemical catalysis. This review aims to comprehensively summarize the most recent advances on the conversion of acetone, butanol and ABE mixture into various products, such as isopropanol, butyl-butyrate and higher-molecular mass alkanes. Additionally, co-production of other value added products with ABE was also discussed.

  9. Lipid and fatty acid metabolism in Ralstonia eutropha: relevance for the biotechnological production of value-added products.

    Science.gov (United States)

    Riedel, Sebastian L; Lu, Jingnan; Stahl, Ulf; Brigham, Christopher J

    2014-02-01

    Lipid and fatty acid metabolism has been well studied in model microbial organisms like Escherichia coli and Bacillus subtilis. The major precursor of fatty acid biosynthesis is also the major product of fatty acid degradation (β-oxidation), acetyl-CoA, which is a key metabolite for all organisms. Controlling carbon flux to fatty acid biosynthesis and from β-oxidation allows for the biosynthesis of natural products of biotechnological importance. Ralstonia eutropha can utilize acetyl-CoA from fatty acid metabolism to produce intracellular polyhydroxyalkanoate (PHA). R. eutropha can also be engineered to utilize fatty acid metabolism intermediates to produce different PHA precursors. Metabolism of lipids and fatty acids can be rerouted to convert carbon into other value-added compounds like biofuels. This review discusses the lipid and fatty acid metabolic pathways in R. eutropha and how they can be used to construct reagents for the biosynthesis of products of industrial importance. Specifically, how the use of lipids or fatty acids as the sole carbon source in R. eutropha cultures adds value to these biotechnological products will be discussed here.

  10. An update on the use of rice in value-added food products.

    Science.gov (United States)

    Because of the huge quantity of rice produced annually, milled-rice co-products; such as, rice flour, rice bran, rice wax, and rice hull are plentiful and readily available. These co-products could be valuable sources of food ingredients, but they have been vastly under-utilized. This is a report ...

  11. Value added products with popular low grade rice varieties of Andhra Pradesh.

    Science.gov (United States)

    Anitha, G; Rajyalakshmi, P

    2014-12-01

    Eight Popular Low Grade Rice Varieties (PLRVs) MTU 3626, MTU 1001, MTU 1010, MTU 4870 and NLR 145, NLR 34242, NLR 30491, NLR 34449, (developed and released by ANGR agricultural University, Andhra Pradesh) having poor cooking quality were selected for the study. ANGRAU variety BPT 5204 popularly consumed as staple rice was used as check. Eight products of traditional/commercial importance were standardized incorporating PLRVs as a major ingredient in the form of rice flour (burfi, noodles and extruded snack product and vennaundalu (butter coated balls), palathalikalu (dough rolled into strips, steamed/cooked in milk); rice semolina (instant kheer mix and instant upma mix), and flaked rice (nutritious bar). The products were evaluated for nutritional, cooking quality characteristics, consumer acceptability and shelf-life. Consumer acceptability of the PLR products was carried out with 60 farm women based on 9 point hedonic scale. Shelf-life of the products (packed in both metalized PP and PE pouches) was evaluated monthly for chemical, microbiological and sensory parameters. Energy values of control and PLR products showed no significant difference. Upon cooking, PLR Noodles showed no significant difference with water absorption and volume but more (p instant kheer mix (92%) and extruded product (88%). As per sensory scores, all the PLR products were well accepted with no observable changes in flavor or taste upon storage. PLR products showed increased (P noodles and highest for burfi (though in safe limits). Extruded snacks (control and PLR) showed no microbial growth during the entire storage period. Considering the poor marketability of PLRVs for consumption as staple rice, the study signifies the utilitarian value of PLRVs in making products of convenience/commercial importance.

  12. Biotechnological production of value-added carotenoids from microalgae: Emerging technology and prospects.

    Science.gov (United States)

    Wichuk, Kristine; Brynjólfsson, Sigurður; Fu, Weiqi

    2014-01-01

    We recently evaluated the relationship between abiotic environmental stresses and lutein biosynthesis in the green microalga Dunaliella salina and suggested a rational design of stress-driven adaptive evolution experiments for carotenoids production in microalgae. Here, we summarize our recent findings regarding the biotechnological production of carotenoids from microalgae and outline emerging technology in this field. Carotenoid metabolic pathways are characterized in several representative algal species as they pave the way for biotechnology development. The adaptive evolution strategy is highlighted in connection with enhanced growth rate and carotenoid metabolism. In addition, available genetic modification tools are described, with emphasis on model species. A brief discussion on the role of lights as limiting factors in carotenoid production in microalgae is also included. Overall, our analysis suggests that light-driven metabolism and the photosynthetic efficiency of microalgae in photobioreactors are the main bottlenecks in enhancing biotechnological potential of carotenoid production from microalgae.

  13. Creativity in ergonomic design: a supplemental value-adding source for product and service development.

    Science.gov (United States)

    Zeng, Liang; Proctor, Robert W; Salvendy, Gavriel

    2010-08-01

    This article investigates the role of creativity in ergonomic design and the generic process of developing creative products and services. Creativity is gaining increased emphasis in both academia and industry. More than 50 years of research in creativity indicates that creativity is key to product and service innovation. Nevertheless, there is scarcely any comprehensive review dedicated to appraising the complex construct of creativity, the underlying cognitive process, and the role of creativity in product and service development. We review relevant literature regarding creativity, creative cognition, and the engineering design process to appraise the role of creativity in ergonomic design and to construct a conceptual model of creative product and service development. A framework of ergodesign creativity is advanced that highlights the central role of creativity in synergistically addressing the four dimensions of ergonomic design: functionality, safety, usability, and affectivity. A conceptual model of creative design process is then constructed that is goal oriented and is initiated by active problem finding and problem formulating. This process is carried out in a recursive and dynamic way, facilitated by creative thinking strategies. It is proposed that ergodesign creativity can add supplemental value to products and services, which subsequently affects consumer behavior and helps organizations gain competitive advantage. The proposed conceptual framework of ergodesign creativity and creative design process can serve as the ground for future theory development. Propositions advanced in this study should facilitate designers generating products and services that are creative and commercially competitive.

  14. Development of Value-Added Products from Residual Algae to Biomass

    Energy Technology Data Exchange (ETDEWEB)

    Behnke, Craig [Sapphire Energy, San Diego, CA (United States)

    2016-02-29

    DOE Award # EE0000393 was awarded to fund research into the development of beneficial uses of surplus algal biomass and the byproducts of biofuel production. At the time of award, Sapphire’s intended fuel production pathway was a fairly conventional extraction of lipids from biomass, resulting in a defatted residue which could be processed using anaerobic digestion. Over the lifetime of the award, we conducted extensive development work and arrived at the conclusion that anaerobic digestion presented significant technical challenges for this high-nitrogen, high-ash, and low carbon material. Over the same timeframe, Sapphire’s fuel production efforts came to focus on hydrothermal liquefaction. As a result of this technology focus, the residue from fuel production became unsuitable for either anaerobic digestion (or animal feed uses). Finally, we came to appreciate the economic opportunity that the defatted biomass could represent in the animal feed space, as well as understanding the impact of seasonal production on a biofuels extraction plant, and sought to develop uses for surplus biomass produced in excess of the fuel production unit’s capacity.

  15. Lignocellulose: A sustainable material to produce value-added products with a zero waste approach-A review.

    Science.gov (United States)

    Arevalo-Gallegos, Alejandra; Ahmad, Zanib; Asgher, Muhammad; Parra-Saldivar, Roberto; Iqbal, Hafiz M N

    2017-06-01

    A novel facility from the green technologies to integrate biomass-based carbohydrates, lignin, oils and other materials extraction and transformation into a wider spectrum of marketable and value-added products with a zero waste approach is reviewed. With ever-increasing scientific knowledge, worldwide economic and environmental consciousness, demands of legislative authorities and the manufacture, use, and removal of petrochemical-based by-products, from the last decade, there has been increasing research interests in the value or revalue of lignocellulose-based materials. The potential characteristics like natural abundance, renewability, recyclability, and ease of accessibility all around the year, around the globe, all makes residual biomass as an eco-attractive and petro-alternative candidate. In this context, many significant research efforts have been taken into account to change/replace petroleum-based economy into a bio-based economy, with an aim to develop a comprehensively sustainable, socially acceptable, and eco-friendly society. The present review work mainly focuses on various aspects of bio-refinery as a sustainable technology to process lignocellulose 'materials' into value-added products. Innovations in the bio-refinery world are providing, a portfolio of sustainable and eco-efficient products to compete in the market presently dominated by the petroleum-based products, and therefore, it is currently a subject of intensive research. Copyright © 2017 Elsevier B.V. All rights reserved.

  16. Forest biorefinery: Potential of poplar phytochemicals as value-added co-products.

    Science.gov (United States)

    Devappa, Rakshit K; Rakshit, Sudip K; Dekker, Robert F H

    2015-11-01

    The global forestry industry after experiencing a market downturn during the past decade has now aimed its vision towards the integrated biorefinery. New business models and strategies are constantly being explored to re-invent the global wood and pulp/paper industry through sustainable resource exploitation. The goal is to produce diversified, innovative and revenue generating product lines using on-site bioresources (wood and tree residues). The most popular product lines are generally produced from wood fibers (biofuels, pulp/paper, biomaterials, and bio/chemicals). However, the bark and other tree residues like foliage that constitute forest wastes, still remain largely an underexploited resource from which extractives and phytochemicals can be harnessed as by-products (biopharmaceuticals, food additives and nutraceuticals, biopesticides, cosmetics). Commercially, Populus (poplar) tree species including hybrid varieties are cultivated as a fast growing bioenergy crop, but can also be utilized to produce bio-based chemicals. This review identifies and underlines the potential of natural products (phytochemicals) from Populus species that could lead to new business ventures in biorefineries and contribute to the bioeconomy. In brief, this review highlights the importance of by-products/co-products in forest industries, methods that can be employed to extract and purify poplar phytochemicals, the potential pharmaceutical and other uses of >160 phytochemicals identified from poplar species - their chemical structures, properties and bioactivities, the challenges and limitations of utilizing poplar phytochemicals, and potential commercial opportunities. Finally, the overall discussion and conclusion are made considering the recent biotechnological advances in phytochemical research to indicate the areas for future commercial applications from poplar tree species. Crown Copyright © 2015. Published by Elsevier Inc. All rights reserved.

  17. Characterization of a Value-Added Salmon Product: Infant/Toddler Food

    Science.gov (United States)

    De Santos, Felicia Ann

    2009-01-01

    Salmon are rich sources of omega-3 fatty acids. These are important in the human diet and especially for young children in the first two years of life. Wild Alaskan salmon was utilized in a novel way by development and investigation of basic baby food product formulations from sockeye and pink salmon. Thus, physical and sensory properties of baby…

  18. Combining catalytical and biological processes to transform cellulose into high value-added products

    Science.gov (United States)

    Gavilà, Lorenc; Güell, Edgar J.; Maru, Biniam T.; Medina, Francesc; Constantí, Magda

    2017-04-01

    Cellulose, the most abundant polymer of biomass, has an enormous potential as a source of chemicals and energy. However, its nature does not facilitate its exploitation in industry. As an entry point, here, two different strategies to hydrolyse cellulose are proposed. A solid and a liquid acid catalysts are tested. As a solid acid catalyst, zirconia and different zirconia-doped materials are proved, meanwhile liquid acid catalyst is carried out by sulfuric acid. Sulfuric acid proved to hydrolyse 78% of cellulose, while zirconia doped with sulfur converted 22% of cellulose. Both hydrolysates were used for fermentation with different microbial strains depending on the desired product: Citrobacter freundii H3 and Lactobacillus delbrueckii, for H2 or lactic acid production respectively. A measure of 2 mol H2/mol of glucose was obtained from the hydrolysate using zirconia with Citrobacter freundii; and Lactobacillus delbrueckii transformed all glucose into optically pure D-lactic acid.

  19. Value added product recovery from sludge generated during gum arabic refining process by vermicomposting.

    Science.gov (United States)

    Das, Veena; Satyanarayan, Sanjeev; Satyanarayan, Shanta

    2016-09-01

    Gum arabic is multifunctional and used in food products, pharmaceutical, confectionery, cosmetic, printing and textile industry. Gum arabic has an excellent market and its production is being increased to meet the market demand. In the process, huge quantity of solid waste is generated during its refining process. An attempt has been made to vermicompost this organic waste using Eudrilus eugeniae. This research work is first of its kind. Literature on this substrate has not been reported anywhere else for vermicomposting. Results were excellent with volatile solid reduction of 51.34 %; C/N ratio reduced to 16.31 % indicating efficient loss of carbon as carbon dioxide during vermicomposting period. Manurial value, i.e. nitrogen, phosphorus and potassium content in the range, required for the plants also increased. Porosity of 67.74 % and water holding capacity of 65.75 % were observed. The maturity of the vermicompost was evaluated through scanning electron microscopy wherein the complete conversion of large raw material particles into finer particles forming a uniform matrix with more surface area was observed indicating its efficient conversion. Microbial quality of vermicompost was also studied. The final vermicompost is free of fungal cells and pathogenic bacteria.

  20. Recent advances in engineering propionyl-CoA metabolism for microbial production of value-added chemicals and biofuels.

    Science.gov (United States)

    Srirangan, Kajan; Bruder, Mark; Akawi, Lamees; Miscevic, Dragan; Kilpatrick, Shane; Moo-Young, Murray; Chou, C Perry

    2017-09-01

    Diminishing fossil fuel reserves and mounting environmental concerns associated with petrochemical manufacturing practices have generated significant interests in developing whole-cell biocatalytic systems for the production of value-added chemicals and biofuels. Although acetyl-CoA is a common natural biogenic precursor for the biosynthesis of numerous metabolites, propionyl-CoA is unpopular and non-native to most organisms. Nevertheless, with its C3-acyl moiety as a discrete building block, propionyl-CoA can serve as another key biogenic precursor to several biological products of industrial importance. As a result, engineering propionyl-CoA metabolism, particularly in genetically tractable hosts with the use of inexpensive feedstocks, has paved an avenue for novel biomanufacturing. Herein, we present a systematic review on manipulation of propionyl-CoA metabolism as well as relevant genetic and metabolic engineering strategies for microbial production of value-added chemicals and biofuels, including odd-chain alcohols and organic acids, bio(co)polymers and polyketides. [Formula: see text].

  1. Material property characterization of co-products from biofuel industries: Potential uses in value-added biocomposites

    International Nuclear Information System (INIS)

    Diebel, William; Reddy, Murali M.; Misra, Manju; Mohanty, Amar

    2012-01-01

    This paper gives an insight of biofuel production and the status -into the co-products obtained from this industry. Furthermore this work explores the possibility of these co-products as raw materials for value-added uses in material applications. This is achieved by understanding composition, solid density, and moisture content of prominent co-products such as soy meal, DDGS (distillers’ dried grains with solubles) and jatropha meal. Moisture content and density measurements showed no trend. Soy meal has the highest protein content, followed by jatropha and DDGS. Thermal stability of these co-products was analyzed by thermogravimetric analysis (TGA), which revealed that the thermal stabilities are ranked as soy meal>DDGS>jatropha meal. FT-IR spectroscopy was used to understand the functional groups in these meals and it showed that the amide group was prominent in all of these meals. In pursuit of finding value-added uses for these co-products of biofuel industries, biodegradable polymer, i.e. polycaprolactone (PCL), based biocomposites were prepared by melt processing technique using extrusion followed by injection molding. Tensile, flexural and impact properties were evaluated. Also, scanning electron microscopy (SEM) of fractured sections of the biocomposites was examined. -- Highlights: ► This paper gives an insight of biofuel production and its co-products. ► We have characterized biofuel co-products such as soy meal, DDGS and jatropha meal. ► Thermal stability and functional groups of these co-products were determined. ► Polycaprolactone based biocomposites were prepared by melt processing technique. ► Tensile, flexural and impact properties of these biocomposites were evaluated.

  2. Studies on the preparation of value-added products for limestone

    Energy Technology Data Exchange (ETDEWEB)

    Chae, Young Bae; Jeong, Soo Bok; Ko, Won Sik; Park, Je Shin; Oh, Jung Whan [Korea Institute of Geology Mining and Materials, Taejon (Korea, Republic of)

    1997-12-01

    Most of limestone in our country was consumed by the cement and iron/steel making industries and the amount of that was up to 72 million ton in 1996. Recently, importation of high grade limestone that have properties of high whiteness and grade are increased with diversification of chemical products and powder as various qualified filler, because high grade limestone are limited and of few deposit in our country. Therefore, the purpose of this study has investigated to raise to high grade by economical processes with low grade of domestic limestone. In this year, first of all, we investigated the status of application utilize and related industries with the domestic limestone, and then being consideration with condition selected the adequate sample from Andong, Jungsun and Kumsan area. Magnetic materials were involved in impurities of sample, so magnetic separation method was applied in elimination of the ferro-magnetic materials and para-magnetic materials, such as chlorite, muscovite, quartz, dolomite, magnetite, feldspar and so on. The limestone sample has many kinds of impurity. Investigation of flotation was undertaken to eliminate impurities from limestone crude ore and the tests were performed to get a optimum condition adding oleic acid as a promoter, sodium silicate and sodium carbonate as a conditioning agents and MIBC as a frother, while to float the sulfide minerals added amyl xanthate as a promoter, and sulfuric acid as a pH regulator. And most of the impurities involving in flotation sink contained such as quartz, chlorite, muscovite, feldspar, dolomite and so on. Selective crushing and classification methods were performed to eliminate impurities depends on the mineral properties and should be the selective crushing methods are very useful at the manufacturing factory of heavy calcium carbonate with the dry milling system. (author). 36 refs., 46 tabs., 33 figs.

  3. Solid phase bio-electrofermentation of food waste to harvest value-added products associated with waste remediation.

    Science.gov (United States)

    Chandrasekhar, K; Amulya, K; Mohan, S Venkata

    2015-11-01

    A novel solid state bio-electrofermentation system (SBES), which can function on the self-driven bioelectrogenic activity was designed and fabricated in the laboratory. SBES was operated with food waste as substrate and evaluated for simultaneous production of electrofuels viz., bioelectricity, biohydrogen (H2) and bioethanol. The system illustrated maximum open circuit voltage and power density of 443 mV and 162.4 mW/m(2), respectively on 9 th day of operation while higher H2 production rate (21.9 ml/h) was observed on 19th day of operation. SBES system also documented 4.85% w/v bioethanol production on 20th day of operation. The analysis of end products confirmed that H2 production could be generally attributed to a mixed acetate/butyrate-type of fermentation. Nevertheless, the presence of additional metabolites in SBES, including formate, lactate, propionate and ethanol, also suggested that other metabolic pathways were active during the process, lowering the conversion of substrate into H2. SBES also documented 72% substrate (COD) removal efficiency along with value added product generation. Continuous evolution of volatile fatty acids as intermediary metabolites resulted in pH drop and depicted its negative influence on SBES performance. Bio-electrocatalytic analysis was carried out to evaluate the redox catalytic capabilities of the biocatalyst. Experimental data illustrated that solid-state fermentation can be effectively integrated in SBES for the production of value added products with the possibility of simultaneous solid waste remediation. Copyright © 2015 Elsevier Ltd. All rights reserved.

  4. Bioconversion of garden waste, kitchen waste and cow dung into value-added products using earthworm Eisenia fetida.

    Science.gov (United States)

    Wani, K A; Mamta; Rao, R J

    2013-04-01

    Solid waste management is a worldwide problem and it is becoming more and more complicated day by day due to rise in population, industrialization and changes in our life style. Transformation of industrial sludges into vermicompost is of double interest: on the one hand, a waste is converted into value added product, and, on the other, it controls a pollutant that is a consequence of increasing industrialization. Garden waste, kitchen waste and cow dung were subjected to recycle through vermicomposting by using the epigeic earthworm Eisenia fetida under field conditions. The pH, moisture content, total organic carbon, humus, nitrogen, phosphorous and potassium in vermicompost was analysed. It was found that moisture content, total organic carbon, humus, nitrogen, phosphorous and potassium was high in cow dung, followed by kitchen waste and garden waste. This study clearly indicates that vermicomposting of garden waste, kitchen waste and cow dung can not only produce a value added produce (vermicomposting) but at the same time reduce the quantity of waste.

  5. Bioconversion of garden waste, kitchen waste and cow dung into value-added products using earthworm Eisenia fetida

    Science.gov (United States)

    Wani, K.A.; Mamta; Rao, R.J.

    2013-01-01

    Solid waste management is a worldwide problem and it is becoming more and more complicated day by day due to rise in population, industrialization and changes in our life style. Transformation of industrial sludges into vermicompost is of double interest: on the one hand, a waste is converted into value added product, and, on the other, it controls a pollutant that is a consequence of increasing industrialization. Garden waste, kitchen waste and cow dung were subjected to recycle through vermicomposting by using the epigeic earthworm Eisenia fetida under field conditions. The pH, moisture content, total organic carbon, humus, nitrogen, phosphorous and potassium in vermicompost was analysed. It was found that moisture content, total organic carbon, humus, nitrogen, phosphorous and potassium was high in cow dung, followed by kitchen waste and garden waste. This study clearly indicates that vermicomposting of garden waste, kitchen waste and cow dung can not only produce a value added produce (vermicomposting) but at the same time reduce the quantity of waste. PMID:23961230

  6. Simultaneous production of bioethanol and value-added d-psicose from Jerusalem artichoke (Helianthus tuberosus L.) tubers.

    Science.gov (United States)

    Song, Younho; Oh, Chihoon; Bae, Hyeun-Jong

    2017-11-01

    In this study, the production of bioethanol and value added d-psicose from Jerusalem artichoke (JA) was attempted by an enzymatic method. An enzyme mixture used for hydrolysis of 100mgmL -1 JA. The resulting concentrations of released d-fructose and d-glucose were measured at approximately 56mgmL -1 and 15mgmL -1 , respectively. The d-psicose was epimerized from the JA hydrolyzate, and the conversion rate was calculated to be 32.1%. The residual fructose was further converted into ethanol at 18.0gL -1 and the yield was approximately 72%. Bioethanol and d-psicose were separated by pervaporation. This is the first study to report simultaneous d-psicose production and bioethanol fermentation from JA. Copyright © 2017 Elsevier Ltd. All rights reserved.

  7. Utilization of byproducts from potatoes and vegetables for value-added products; Perunan ja vihannesten sivuvirtojen arvokomponenttien hyoetykaeyttoe

    Energy Technology Data Exchange (ETDEWEB)

    Ahokas, M.; Valimaa, A.-L.; Kankaala, A.; Lotjonen, T.; Virtanen, E.

    2012-07-01

    In this report, by-products are defined as the fractions produced in processing of potatoes and vegetables in addition to the main products. These by-products include peels, potato pulp, potato fruit juice, leftovers from cutting processes and under-sized potatoes left in the field. The amount of the by-products varies depending on the process. For example, in peeling processes the amount of by-products can be as much as 50-100% compared to that of the peeled product. The disposal of the by-products is strictly regulated by the national biowaste strategy, the landfill directive and the new waste legislation. For example, the landfill directive requires a gradual reduction in the amount of biodecomposable community waste. This means that in 2016, an maximum of 25% of the estimated biodecomposable community waste produced can be placed in landfill sites. Moreover, the EU aims at increasing the amount of the renewable traffic fuels to 10% by the year 2020. The utilization of the by-products in an effective and holistic way is not necessary only due to the tight legislative demands, but also n order to make the production economically profitable. For example, it is possible to separate from by-products of potatoes and vegetables commercially valuable biocomponents, such as starch, proteins and fiber, and to produce bioethanol and biogas in biorefinery plants. In the biorefinery plants, chemicals, biofuels and energy are produced sustainably using mechanical, chemical and biological processes. However, in a conventional refinery process usually only one component is utilized, for example potato starch. The North Ostrobothnia region is lacking the biorefinery that utilizes the by-products of potatoes and vegetables. This study was carried out in 2011-2012 by MTT Agrifood Research Finland Oulu. The objective was to develop a biorefinery concept in which by-products from potato and vegetables industry are manufactured to value-added products efficiently utilizing the

  8. Constructing an allocation factor based on product and process related parameters to assess environmental burdens of producing value-added sludge-based products

    OpenAIRE

    Pradel, M.; Aissani, L.; Canler, J.C.; Roux, J.C.; Villot, J.; Baudez, J.C.; Laforest, V.

    2018-01-01

    Sludge is slowly moving away from providing basic by-products and towards providing value-added products (e.g. fertilisers); therefore, it is no longer perceived as waste but as a product. Consequently, wastewater treatment plants become multifunctional systems that produce two coproducts that are given a second life: sludge and "clean" water. An allocation factor in Life Cycle Assessment can partition environmental burdens of wastewater treatment between these two products, but doing so rema...

  9. Food waste collection and recycling for value-added products: potential applications and challenges in Hong Kong.

    Science.gov (United States)

    Lo, Irene M C; Woon, Kok Sin

    2016-04-01

    About 3600 tonnes food waste are discarded in the landfills in Hong Kong daily. It is expected that the three strategic landfills in Hong Kong will be exhausted by 2020. In consideration of the food waste management environment and community needs in Hong Kong, as well as with reference to the food waste management systems in cities such as Linköping in Sweden and Oslo in Norway, a framework of food waste separation, collection, and recycling for food waste valorization is proposed in this paper. Food waste can be packed in an optic bag (i.e., a bag in green color), while the residual municipal solid waste (MSW) can be packed in a common plastic bag. All the wastes are then sent to the refuse transfer stations, in which food waste is separated from the residual MSW using an optic sensor. On the one hand, the sorted food waste can be converted into valuable materials (e.g., compost, swine feed, fish feed). On the other hand, the sorted food waste can be sent to the proposed Organic Waste Treatment Facilities and sewage treatment works for producing biogas. The biogas can be recovered to produce electricity and city gas (i.e., heating fuel for cooking purpose). Due to the challenges faced by the value-added products in Hong Kong, the biogas is recommended to be upgraded as a biogas fuel for vehicle use. Hopefully, the proposed framework will provide a simple and effective approach to food waste separation at source and promote sustainable use of waste to resource in Hong Kong.

  10. Rice Husk Ash as a Renewable Source for the Production of Value Added Silica Gel and its Application: An Overview

    Directory of Open Access Journals (Sweden)

    Ram Prasad

    2012-06-01

    properties assumes importance at this juncture. Copyright © 2012 by BCREC UNDIP. All rights reserved.Received: 23th November 2011, Revised: 09th January 2012, Accepted: 10th January 2012[How to Cite: R. Prasad, and M. Pandey. (2012. Rice Husk Ash as a Renewable Source for the Production of Value Added Silica Gel and its Application: An Overview. Bulletin of Chemical Reaction Engineering & Catalysis, 7 (1: 1-25. doi:10.9767/bcrec.7.1.1216.1-25][How to Link / DOI: http://dx.doi.org/10.9767/bcrec.7.1.1216.1-25 ] | View in 

  11. Potential treatments to reduce phorbol esters levels in jatropha seed cake for improving the value added product.

    Science.gov (United States)

    Sadubthummarak, Umapron; Parkpian, Preeda; Ruchirawat, Mathuros; Kongchum, Manoch; Delaune, R D

    2013-01-01

    throughout the jatropha waste-handling process. However additional tests such as digestibility as well as acceptability of the treated jatropha seed cake should be conducted using both in vivo and in vitro studies before recommending the jatropha seed cake as a source of renewable animal feed and other value-added products.

  12. An update on the use of co-products from the milling of rice in value added food products

    Science.gov (United States)

    Because of the huge quantity of rice produced annually, milled-rice co-products; such as, rice bran, rice oil, rice wax, rice flour, and rice hull are plentiful and readily available. These co-products could be valuable sources of food ingredients, but they have been vastly under-utilized. Rice bra...

  13. An Overview of Natural Gas Conversion Technologies for Co-Production of Hydrogen and Value-Added Solid Carbon Products

    Energy Technology Data Exchange (ETDEWEB)

    Dagle, Robert A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Dagle, Vanessa [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Bearden, Mark D. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Holladay, Jamelyn D. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Krause, Theodore R. [Argonne National Lab. (ANL), Argonne, IL (United States); Ahmed, Shabbir [Argonne National Lab. (ANL), Argonne, IL (United States)

    2017-11-16

    This report was prepared in response to the U.S. Department of Energy Fuel Cell Technologies Office Congressional Appropriation language to support research on carbon-free production of hydrogen using new chemical processes that utilize natural gas to produce solid carbon and hydrogen. The U.S. produces 9-10 million tons of hydrogen annually with more than 95% of the hydrogen produced by steam-methane reforming (SMR) of natural gas. SMR is attractive because of its high hydrogen yield; but it also converts the carbon to carbon dioxide. Non-oxidative thermal decomposition of methane to carbon and hydrogen is an alternative to SMR and produces CO2-free hydrogen. The produced carbon can be sold as a co-product, thus providing economic credit that reduces the delivered net cost of hydrogen. The combination of producing hydrogen with potentially valuable carbon byproducts has market value in that this allows greater flexibility to match the market prices of hydrogen and carbon. That is, the higher value product can subsidize the other in pricing decisions. In this report we highlight the relevant technologies reported in the literature—primarily thermochemical and plasma conversion processes—and recent research progress and commercial activities. Longstanding technical challenges include the high energetic requirements (e.g., high temperatures and/or electricity requirements) necessary for methane activation and, for some catalytic processes, the separation of solid carbon product from the spent catalyst. We assess current and new carbon product markets that could be served given technological advances, and we discuss technical barriers and potential areas of research to address these needs. We provide preliminary economic analysis for these processes and compare to other emerging (e.g., electrolysis) and conventional (e.g., SMR) processes for hydrogen production. The overarching conclusion of this study is that the cost of hydrogen can be potentially

  14. Novel schemes for production of biodiesel and value-added co-products from microalgal oil using heterogeneous catalysts

    Science.gov (United States)

    Dong, Tao

    Microalgae are promising sources of biofuels primarily because of their higher potential productivity compared to terrestrial biofuel crops. However, the production of liquid fuels from microalgae suffers from a lack of viable methods of extraction, conversion and fractionation of various components of the algal biomass. In this dissertation study, a rapid method was developed to accurately evaluate the biodiesel potential of microalgae biomass. The major advantage of this method is in situ fatty acid methyl ester (FAME) preparation directly from wet fresh microalgal and yeast biomass, without prior solvent extraction or dehydration. FAMEs were prepared by a sequential alkaline hydrolysis and acidic esterification process. This method can be used even with high amount of water in the biomass and is applicable to a vast range of microalgae and yeast species. A two-step in situ process was also investigated in this study to obtain a high FAME yield from microalgae biomass that had high free fatty acids (FFA) content. This process has the potential to reduce the production cost of microalgae-derived FAME and be more environmental compatible due to the higher FAME yield with reduced catalyst consumption. A cost-effective bio-char based catalyst was tested for the two-step biodiesel production. The results indicated that the bio-char catalyst was superior to commercial Amberly-15. A scalable chlorophyll remove process was also developed as a part of the system. The research resulted in a practical and cost-effective approach for producing biodiesel from crude microalgal oil. An integrated approach was explored in the fourth part of the study to produce biodiesel and fractionate high-value polyunsaturated fatty acid (PUFA). Zeolites were employed as the catalyst for selective esterification of fatty acids according to their chain length and degree of saturation. Low-value short chain FFA could be largely converted into FAME, while PUFA would remain unreacted due to

  15. Realizing "value-added" metrology

    Science.gov (United States)

    Bunday, Benjamin; Lipscomb, Pete; Allgair, John; Patel, Dilip; Caldwell, Mark; Solecky, Eric; Archie, Chas; Morningstar, Jennifer; Rice, Bryan J.; Singh, Bhanwar; Cain, Jason; Emami, Iraj; Banke, Bill, Jr.; Herrera, Alfredo; Ukraintsev, Vladamir; Schlessinger, Jerry; Ritchison, Jeff

    2007-03-01

    The conventional premise that metrology is a "non-value-added necessary evil" is a misleading and dangerous assertion, which must be viewed as obsolete thinking. Many metrology applications are key enablers to traditionally labeled "value-added" processing steps in lithography and etch, such that they can be considered integral parts of the processes. Various key trends in modern, state-of-the-art processing such as optical proximity correction (OPC), design for manufacturability (DFM), and advanced process control (APC) are based, at their hearts, on the assumption of fine-tuned metrology, in terms of uncertainty and accuracy. These trends are vehicles where metrology thus has large opportunities to create value through the engineering of tight and targetable process distributions. Such distributions make possible predictability in speed-sorts and in other parameters, which results in high-end product. Additionally, significant reliance has also been placed on defect metrology to predict, improve, and reduce yield variability. The necessary quality metrology is strongly influenced by not only the choice of equipment, but also the quality application of these tools in a production environment. The ultimate value added by metrology is a result of quality tools run by a quality metrology team using quality practices. This paper will explore the relationships among present and future trends and challenges in metrology, including equipment, key applications, and metrology deployment in the manufacturing flow. Of key importance are metrology personnel, with their expertise, practices, and metrics in achieving and maintaining the required level of metrology performance, including where precision, matching, and accuracy fit into these considerations. The value of metrology will be demonstrated to have shifted to "key enabler of large revenues," debunking the out-of-date premise that metrology is "non-value-added." Examples used will be from critical dimension (CD

  16. Integrated microbial processes for biofuels and high value-added products: the way to improve the cost effectiveness of biofuel production.

    Science.gov (United States)

    da Silva, Teresa Lopes; Gouveia, Luísa; Reis, Alberto

    2014-02-01

    The production of microbial biofuels is currently under investigation, as they are alternative sources to fossil fuels, which are diminishing and their use has a negative impact on the environment. However, so far, biofuels derived from microbes are not economically competitive. One way to overcome this bottleneck is the use of microorganisms to transform substrates into biofuels and high value-added products, and simultaneously taking advantage of the various microbial biomass components to produce other products of interest, as an integrated process. In this way, it is possible to maximize the economic value of the whole process, with the desired reduction of the waste streams produced. It is expected that this integrated system makes the biofuel production economically sustainable and competitive in the near future. This review describes the investigation on integrated microbial processes (based on bacteria, yeast, and microalgal cultivations) that have been experimentally developed, highlighting the importance of this approach as a way to optimize microbial biofuel production process.

  17. Recent advances in the production of value added chemicals and lipids utilizing biodiesel industry generated crude glycerol as a substrate - Metabolic aspects, challenges and possibilities: An overview.

    Science.gov (United States)

    Vivek, Narisetty; Sindhu, Raveendran; Madhavan, Aravind; Anju, Alphonsa Jose; Castro, Eulogio; Faraco, Vincenza; Pandey, Ashok; Binod, Parameswaran

    2017-09-01

    One of the major ecological concerns associated with biodiesel production is the generation of waste/crude glycerol during the trans-esterification process. Purification of this crude glycerol is not economically viable. In this context, the development of an efficient and economically viable strategy would be biotransformation reactions converting the biodiesel derived crude glycerol into value added chemicals. Hence the process ensures the sustainability and waste management in biodiesel industry, paving a path to integrated biorefineries. This review addresses a waste to wealth approach for utilization of crude glycerol in the production of value added chemicals, current trends, challenges, future perspectives, metabolic approaches and the genetic tools developed for the improved synthesis over wild type microorganisms were described. Copyright © 2017 Elsevier Ltd. All rights reserved.

  18. IMPROVEMENT OF KEY PROCESSES THROUGH THE ANALYSIS OF VALUE ADDED IN TECHNOLOGY- BASED COMPANIES A SINGLE PROJECT PRODUCTIONS OF THE WATER SECTOR IN CUBA

    Directory of Open Access Journals (Sweden)

    Reina Maylín, Hernández Oro

    2012-01-01

    Full Text Available In this paper, we present the main results of research designed to improve key business processes, using a procedure designed for this purpose, and which includes among its main stages, the analysis of value added by activity, adapting to technology based companies’ productions by one of the water sector project in Cuba. The procedure consistently combines different techniques such as multi-criteria decision analysis for selection of the key processes and analysis of value added by activity to identify key processes to improve and identify opportunities for improvement. The main results are able to identify, classify and relate the processes taking place in the organization, and represent them in a process map, and then determine the key processes for improvement, based on the analysis of value added at each process of each of the activities in it. Derived from the results obtained are proposed and implemented a set of organizational improvements had a positive economic impact for the company under study, allowing a positive conclusion on the feasibility of implementation, flexibility and robustness of the procedure developed in technology-based companies single project productions of the water sector in Cuba to support their business management.

  19. Pretreatment and Fractionation of Wheat Straw for Production of Fuel Ethanol and Value-added Co-products in a Biorefinery

    Directory of Open Access Journals (Sweden)

    Xiu Zhang

    2014-08-01

    Full Text Available An integrated process has been developed for a wheat straw biorefinery. In this process, wheat straw was pretreated by soaking in aqueous ammonia (SAA, which extensively removed lignin but preserved high percentages of the carbohydrate fractions for subsequent bioconversion. The pretreatment conditions included 15 wt% NH4OH, 1:10 solid:liquid ratio, 65 oC and 15 hours. Under these conditions, 48% of the original lignin was removed, whereas 98%, 83% and 78% of the original glucan, xylan, and arabinan, respectively, were preserved. The pretreated material was subsequently hydrolyzed with a commercial hemicellulase to produce a solution rich in xylose and low in glucose plus a cellulose-enriched solid residue. The xylose-rich solution then was used for production of value-added products. Xylitol and astaxanthin were selected to demonstrate the fermentability of the xylose-rich hydrolysate. Candida mogii and Phaffia rhodozyma were used for xylitol and astaxanthin fermentation, respectively. The cellulose-enriched residue obtained after the enzymatic hydrolysis of the pretreated straw was used for ethanol production in a fed-batch simultaneous saccharification and fermentation (SSF process. In this process, a commercial cellulase was used for hydrolysis of the glucan in the residue and Saccharomyces cerevisiae, which is the most efficient commercial ethanol-producing organism, was used for ethanol production. Final ethanol concentration of 57 g/l was obtained at 27 wt% total solid loading.

  20. Value Added Productivity Indicators: A Statistical Comparison of the Pre-Test/Post-Test Model and Gain Model.

    Science.gov (United States)

    Weerasinghe, Dash; Orsak, Timothy; Mendro, Robert

    In an age of student accountability, public school systems must find procedures for identifying effective schools, classrooms, and teachers that help students continue to learn academically. As a result, researchers have been modeling schools and classrooms to calculate productivity indicators that will withstand not only statistical review but…

  1. Utilization of tuna roe and using inulin as oil replacer for producing value added omega-3 mayonnaise product

    Directory of Open Access Journals (Sweden)

    Kanrawee Hunsakul

    2016-03-01

    Full Text Available Background: The fishery industry has been important for Thailand’s economy for more than 30 years. For example, Thailand isthe world’s largest canned tuna producer and exporter. However, onlyordinary meat or white meatis usedfor raw materialin canned tuna products. Whileroe, viscera, head and dark meataresold at cheap prices,with theseby-products being usedto feed plant or local human food,its nutritive values withfat,protein and minerals arestill high. It is well known that tuna is a good source of polyunsaturated fatty acid (PUFA, including Eicosapentaenoicacid (EPA and Docosahexanoic acid (DHA.People around the world pay more attention to eatingsaladsconsisting of fruits and vegetables, in addition todressing. Generally, mayonnaise, a kind of salad dressing, consists of chicken egg yolk(12-15% and soybean oil (30-65%. Both of these ingredients contain very high saturated fatty acid contents. Therefore, because normal mayonnaise is high in fat content and low in polyunsaturated fatty acid, this product is not ideal for people on a diet or those who are trying to control their weight. Objective: To increase omega-3 through tuna roe substitution and to replace fat content using inulin gel. Methods: Tuna roe was prepared by soaking in galangalsolutionextracted with 95% ethanol for removal fishy/rancidity odor. Inulin powder 45 g was suspended in 55 ml of water before being brought to heat at temperature 80oC for 30min to form a gel and stored at 4oC. Treatment ofmakingomega-3 mayonnaise product was started using 100% tuna roe substitution for egg yolk. Thereafter, inulin gel was added to replace vegetable oil at 0, 25, 50, 75 and 100%. Basic mayonnaise containing egg yolk and 0% inulin gel (100% soy bean oil was used asthecontrol sample. Color and emulsion stability testswere monitored for physical quality. pH value, peroxide value (PV and thiobarbituric acid reactive substances (TBARS were used for chemical qualityanalyses. Total viable

  2. Utilization of Stone Waste in the Development of Value Added Products: A State of the Art Review

    Directory of Open Access Journals (Sweden)

    Rajni Lakhani

    2014-07-01

    Full Text Available The utilisation of stone waste, in the form of mineral admixture as a pozzolanic and non-pozzolanic material for mortar and concrete has received considerable attention in recent years. This interest is part of the widely spread attention directed towards the utilisation of wastes and industrial by-products in order to minimise Portland cement (PC and sand consumption, the utilisationof which being environmentally damaging. Another reason is that mortar and concrete, which contain pozzolanic as well as non-pozzolanic materials, exhibit considerable enhancement in durability properties. This paper reviews work carried out on the use of stone waste as a partial non-pozzolanic replacement for sand in mortar and concrete and in the containment of hazardous wastes. The literature demonstrates that different stone wastes is an effective inert filler which causes great improvement in the pore structure and hence the resistance of the concrete to the action of harmful solutions.

  3. Modeling and optimization of proton-conducting solid oxide electrolysis cell: Conversion of CO2 into value-added products

    Science.gov (United States)

    Namwong, Lawit; Authayanun, Suthida; Saebea, Dang; Patcharavorachot, Yaneeporn; Arpornwichanop, Amornchai

    2016-11-01

    Proton-conducting solid oxide electrolysis cells (SOEC-H+) are a promising technology that can utilize carbon dioxide to produce syngas. In this work, a detailed electrochemical model was developed to predict the behavior of SOEC-H+ and to prove the assumption that the syngas is produced through a reversible water gas-shift (RWGS) reaction. The simulation results obtained from the model, which took into account all of the cell voltage losses (i.e., ohmic, activation, and concentration losses), were validated using experimental data to evaluate the unknown parameters. The developed model was employed to examine the structural and operational parameters. It is found that the cathode-supported SOEC-H+ is the best configuration because it requires the lowest cell potential. SOEC-H+ operated favorably at high temperatures and low pressures. Furthermore, the simulation results revealed that the optimal S/C molar ratio for syngas production, which can be used for methanol synthesis, is approximately 3.9 (at a constant temperature and pressure). The SOEC-H+ was optimized using a response surface methodology, which was used to determine the optimal operating conditions to minimize the cell potential and maximize the carbon dioxide flow rate.

  4. Shell cracking strength in almond (Prunus dulcis [Mill.] D.A. Webb.) and its implication in uses as a value-added product.

    Science.gov (United States)

    Ledbetter, C A

    2008-09-01

    Researchers are currently developing new value-added uses for almond shells, an abundant agricultural by-product. Almond varieties are distinguished by processors as being either hard or soft shelled, but these two broad classes of almond also exhibit varietal diversity in shell morphology and physical characters. By defining more precisely the physical and chemical characteristics of almond shells from different varieties, researchers will better understand which specific shell types are best suited for specific industrial processes. Eight diverse almond accessions were evaluated in two consecutive harvest seasons for nut and kernel weight, kernel percentage and shell cracking strength. Shell bulk density was evaluated in a separate year. Harvest year by almond accession interactions were highly significant (p0.01) for each of the analyzed variables. Significant (p0.01) correlations were noted for average nut weight with kernel weight, kernel percentage and shell cracking strength. A significant (p0.01) negative correlation for shell cracking strength with kernel percentage was noted. In some cases shell cracking strength was independent of the kernel percentage which suggests that either variety compositional differences or shell morphology affect the shell cracking strength. The varietal characterization of almond shell materials will assist in determining the best value-added uses for this abundant agricultural by-product.

  5. Progress toward isolation of strains and genetically engineered strains of microalgae for production of biofuel and other value added chemicals: A review

    International Nuclear Information System (INIS)

    Ghosh, Ashmita; Khanra, Saumyakanti; Mondal, Madhumanti; Halder, Gopinath; Tiwari, O.N.; Saini, Supreet; Bhowmick, Tridib Kumar; Gayen, Kalyan

    2016-01-01

    Highlights: • Sample collection, isolation and identification to obtain a pure microalgal species. • Isolation of microalgal strains worldwide based on continent and habitat. • Genetic engineering tools for enhanced production of biodiesel and value added chemicals. • Cultivation systems for genetically modified strain. - Abstract: Microalgae and cyanobacteria are promising sources of biodiesel because of their high oil content (∼10 fold higher) and shorter cultivation time (∼4 fold lesser) than conventional oil producing territorial plants (e.g., soybean, corn and jatropha). These organisms also provide source of several valuable natural chemicals including pigments, food supplements like eicosapentanoic acid [EPA], decosahexaenoic acid [DHA] and vitamins. In addition, many cellular components of these organisms are associated with therapeutic properties like antioxidant, anti-inflammatory, immunostimulating, and antiviral. Isolation and identification of high-yielding strains with the faster growth rate is the key for successful implementation of algal biodiesel (or other products) at a commercial level. A number of research groups in Europe, America, and Australia are thus extensively involved in exploration of novel microalgal strain. Further, genetic engineering provides a tool to engineer the native strain resulting in transgenic strain with higher yields. Despite these efforts, no consensus has yet been reached so far in zeroing on the best microalgal strain for sustainable production of biofuel at reasonable cost. The search for novel microalgal strain and transgenesis of microalgae, are continuing side by side with the hope of commercial scale production of microalgae biofuel in near future. However, no consolidated review report exists which guides to isolate and identify a uncontaminated microalgal strain along with their transgenesis. The present review is focused on: (i) key factors for sample collection, isolation, and identification to

  6. Conversion of finished leather waste incorporated with plant fibers into value added consumer products - An effort to minimize solid waste in Ethiopia.

    Science.gov (United States)

    Teklay, A; Gebeyehu, G; Getachew, T; Yaynshet, T; Sastry, T P

    2017-10-01

    Presently, the leftovers from leather product industries are discarded as waste in Ethiopia. The objective of the present study was therefore, to prepare composite sheets by incorporating various plant fibers like enset (Ensete ventricosum), hibiscus (Hibiscus cannabinus), jute (Corchorus trilocularis L.), palm (Phoenix dactylifera) and sisal (Agave sisal) in various proportions into the leather waste. Resin binder (RB) and natural rubber latex (NRL) were used as binding agents for the preparation of the composite sheets. The composite sheets prepared were characterized for their physicochemical properties (tensile strength, elongation at break, stitch tear strength, water absorption, water desorption and flexing strength). Composite sheets prepared using RB having 10% hibiscus, 20% palm and 40% sisal fibers showed better mechanical properties than their respective controls. In composite sheets prepared using NRL having 30% jute fiber exhibited better mechanical properties than its control. Most of the plant fibers used in this study played a role in increasing the performance of the sheets. However, as seen from the results, the contribution of these plant fibers on performance of the composite sheets prepared is dependent on the ratio used and the nature of binder. The SEM studies have exhibited the composite nature of the sheets and FTIR studies have shown the functional groups of collagen protein, cellulose and binders. The prepared sheets were used as raw materials for preparation of items like stiff hand bags, ladies' purse, keychain, chappal upper, wallet, wall cover, mouse pad and other interior decorating products. By preparing such value added products, we can reduce solid waste; minimize environmental pollution and thereby securing environmental sustainability. Copyright © 2017 Elsevier Ltd. All rights reserved.

  7. Waste cooking oil as substrate for biosynthesis of poly(3-hydroxybutyrate and poly(3-hydroxybutyrate-co-3-hydroxyhexanoate: Turning waste into a value-added product

    Directory of Open Access Journals (Sweden)

    Yang, T. A.

    2013-01-01

    Full Text Available Aims: Improper disposal of domestic wastes, such as waste cooking oil (WCO, contributes to the deterioration of the environment and may lead to health problems. In this study, we evaluated the potential of plant-based WCO as a carbon source for the commercial biosynthesis of the bio-plastics, poly(3-hydroxybutyrate and poly(3-hydroxybutyrate-co-3-hydroxyhexanoate. The consumption of WCO for this purpose would mitigate their pollution of the environment at the same time.Methodology and Results: WCO collected from several cafeterias in USM was tested as the carbon source for polyhydroxyalkanoates (PHA production. A selection of suitable nitrogen source was first conducted in order to obtain an acceptable number of dry cell weight (DCW and PHA content. Urea was found to be a suitable nitrogen source for the two bacterial strains used in our study, Cupriavidus necator H16 and its transformed mutant, C. necator PHB¯4 harboring the PHA synthase gene of Aeromonas caviae (PHB¯4/pBBREE32d13. With WCO as the sole carbon source, C. necator H16 yielded a relatively good dry cell weight (DCW=25.4 g/L, with 71 wt% poly(3-hydroxybutyrate P(3HBcontent. In comparison, the DCW obtained with fresh cooking oil (FCO was 24.8 g/L. The production of poly(3 hydroxybutyrate-co-3- hydroxyhexanoate [P(3HB-co-3HHx] from WCO by the transformant C. necator PHB¯4 was comparable, yielding a DCW of 22.3 g/L and P(3HB-co-3HHx content of 85 wt%. Lipase activities for both bacterial strains reached a maximum after 72 h of cultivation when time profile was conducted. Conclusion, significance and impact of study: The use of WCO as a carbon source in the biosynthesis of the bioplastic, PHA, turns a polluting domestic waste into a value-added biodegradable product. This renewable source material can thus be exploited for the low cost production of PHA.

  8. Western hardwoods : value-added research and demonstration program

    Science.gov (United States)

    D. W. Green; W. W. Von Segen; S. A. Willits

    1995-01-01

    Research results from the value-added research and demonstration program for western hardwoods are summarized in this report. The intent of the program was to enhance the economy of the Pacific Northwest by helping local communities and forest industries produce wood products more efficiently. Emphasis was given to value-added products and barriers to increased...

  9. Myths & Facts about Value-Added Analysis

    Science.gov (United States)

    TNTP, 2011

    2011-01-01

    This paper presents myths as well as facts about value-added analysis. These myths include: (1) "Value-added isn't fair to teachers who work in high-need schools, where students tend to lag far behind academically"; (2) "Value-added scores are too volatile from year-to-year to be trusted"; (3) "There's no research behind value-added"; (4) "Using…

  10. Manipulating environmental stresses and stress tolerance of microalgae for enhanced production of lipids and value-added products-A review.

    Science.gov (United States)

    Chen, Bailing; Wan, Chun; Mehmood, Muhammad Aamer; Chang, Jo-Shu; Bai, Fengwu; Zhao, Xinqing

    2017-11-01

    Microalgae have promising potential to produce lipids and a variety of high-value chemicals. Suitable stress conditions such as nitrogen starvation and high salinity could stimulate synthesis and accumulation of lipids and high-value products by microalgae, therefore, various stress-modification strategies were developed to manipulate and optimize cultivation processes to enhance bioproduction efficiency. On the other hand, advancements in omics-based technologies have boosted the research to globally understand microalgal gene regulation under stress conditions, which enable further improvement of production efficiency via genetic engineering. Moreover, integration of multi-omics data, synthetic biology design, and genetic engineering manipulations exhibits a tremendous potential in the betterment of microalgal biorefinery. This review discusses the process manipulation strategies and omics studies on understanding the regulation of metabolite biosynthesis under various stressful conditions, and proposes genetic engineering of microalgae to improve bioproduction via manipulating stress tolerance. Copyright © 2017 Elsevier Ltd. All rights reserved.

  11. Integrated Process for Extraction of Wax as a Value-Added Co-Product and Improved Ethanol Production by Converting Both Starch and Cellulosic Components in Sorghum Grains

    Directory of Open Access Journals (Sweden)

    Nhuan P. Nghiem

    2018-02-01

    Full Text Available Grain sorghum is a potential feedstock for fuel ethanol production due to its high starch content, which is equivalent to that of corn, and has been successfully used in several commercial corn ethanol plants in the United States. Some sorghum grain varieties contain significant levels of surface wax, which may interact with enzymes and make them less efficient toward starch hydrolysis. On the other hand, wax can be recovered as a valuable co-product and as such may help improve the overall process economics. Sorghum grains also contain lignocellulosic materials in the hulls, which can be converted to additional ethanol. An integrated process was developed, consisting of the following steps: 1. Extraction of wax with boiling ethanol, which is the final product of the proposed process; 2. Pretreatment of the dewaxed grains with dilute sulfuric acid; 3. Mashing and fermenting of the pretreated grains to produce ethanol. During the fermentation, commercial cellulase was also added to release fermentable sugars from the hulls, which then were converted to additional ethanol. The advantages of the developed process were illustrated with the following results: (1 Wax extracted (determined by weight loss: ~0.3 wt % of total mass. (2 Final ethanol concentration at 25 wt % solid using raw grains: 86.1 g/L. (3 Final ethanol concentration at 25 wt % solid using dewaxed grains: 106.2 g/L (23.3% improvement. (4 Final ethanol concentration at 25 wt % solid using dewaxed and acid-treated grains (1 wt % H2SO4 plus cellulase (CTec2: 117.8 g/L (36.8% improvement.

  12. Profiling value added position in FM

    DEFF Research Database (Denmark)

    Katchamart, Akarapong

    . It is argued that being strategic is not the pre-requisite condition to add value to the core business and stakeholders but rather matching what does FM organization offer - so called FM product - with how does it being offered - so called FM process? By matching FM products with the right FM process, FM...... organizations can best add value. Based on comprehensive literature studies and 7 case studies of private and public organisations from Denmark, Holland, Hong Kong and Thailand, the dissertation analyses, how FM organizations can best create added value. From the analyses the following four value added...... positions have emerged: 1. Support - FM organizations create benefit to its host organization from economies of scope and scale 2. Enable - FM organizations increase the one-off organizational capacity and capability 3. Ensure - FM organizations contribute the business continuity and reliability 4. Enhance...

  13. Biochar as a Strategy for Sustainable Land Management, Poverty Reduction and Climate Change Mitigation/Adaptation? Thermolysis of lignin for value-added products

    Energy Technology Data Exchange (ETDEWEB)

    Rodriguez Tejerina, V.M.

    2010-08-15

    In the context of current concerns about food security, energy security and environmental degradation, the characteristics of biochar are analyzed to determine if biochar systems are a possible solution to these interlinked global issues. With this purpose, the mechanisms by which biochar can affect global biogeochemical cycles are revised. Feasibility of biochar production and application to soil, among other options, is then examined under the criteria of energy, greenhouse gas emissions and financial performance. This is carried out by using life-cycle assessments (LCA) from the literature and by performing a cost-benefit analysis, in the context of a developing country. It is determined that, under certain conditions detailed in the body of the work, biochar can be well suited as a strategy for promoting sustainable land management, climate change mitigation and adaptation, and subsequently, poverty reduction. Among the relevant variables that determine the feasibility of biochar systems are: feedstock; production conditions; geographic context; and current management of biomass.

  14. Economic Radar of the Sustainable Energy Sector in the Netherlands. Employment, production, investments, innovation, value added, trade. Trends and references 2009/2010

    Energy Technology Data Exchange (ETDEWEB)

    Vuik, J.; Zult, D.; Van Rossum, M.

    2012-06-15

    This monitor of the sustainable energy sector published by Statistics Netherlands (CBS) in 2012 is a follow-up to the study conducted in 2011. This 2012 study was commissioned by the Ministry of Economic Affairs, Agriculture and Innovation (ELI). Detailed economic indicators for the sustainable energy sector are presented for 2008 and 2009. Efforts for the compilation of more recent economic indicators are discussed, and the results for these more up-to-date figures are presented. The relevance of monitoring the sustainable energy sector lies in evaluating economic opportunities of the Netherlands in the global transformation towards a renewable energy supply and demand system and more attention for energy conservation. Several geopolitical, economic and environmental developments motivate policies focused on promoting the energy transformation in the Netherlands. Renewable energy contributes to securing supplies, diversification of energy supply, reduction of greenhouse gas emissions and creation of green jobs. The sustainable energy sector - which cuts across all industries of the Standard Industrial Classification (NACE) - consists of companies and institutions that physically produce renewable energy, as well as those active in the value chains that precede this physical production. Apart from renewable energy, the sustainable energy sector also includes companies and institutions that focus on energy conservation activities. As this monitor contains only figures on the recent past, it is not a tool for identifying future opportunities. It is more a tool for evaluating policies aimed at promoting economic opportunities in the sustainable energy sector. The physical data on the production of renewable energy (Protocol monitoring renewable energy) and the data derived from the 'Economic radar for the sustainable energy sector' can be very valuable in supplementing each other. Between 1990 and 2011, the share of renewable energy in total energy

  15. Value Added Products from Renewable Biofuels

    Energy Technology Data Exchange (ETDEWEB)

    Blum, Paul [Univ. of Nebraska, Lincoln, NE (United States)

    2014-07-31

    Cellulosic ethanol is an emerging biofuel that will make strong contributions to American domestic energy needs. In the US midwest the standard method for pretreatment of biomass uses hot acid to deconstruct lignocellulose. While other methods work, they are not in common use. Therefore it is necessary to work within this context to achieve process improvements and reductions in biofuel cost. Technology underlying this process could supplement and even replace commodity enzymes with engineered microbes to convert biomass-derived lignocellulose feedstocks into biofuels and valueadded chemicals. The approach that was used here was based on consolidated bioprocessing. Thermoacidophilic microbes belonging to the Domain Archaea were evaluated and modfied to promote deconvolution and saccharification of lignocellulose. Biomass pretreatment (hot acid) was combined with fermentation using an extremely thermoacidophilic microbial platform. The identity and fate of released sugars was controlled using metabolic blocks combined with added biochemical traits where needed. LC/MS analysis supported through the newly established Nebraska Bioenergy Facility provided general support for bioenergy researchers at the University of Nebraska. The primary project strategy was to use microbes that naturally flourish in hot acid (thermoacidophiles) with conventional biomass pretreatment that uses hot acid. The specific objectives were: to screen thermoacidophilic taxa for the ability to deconvolute lignocellulose and depolymerize associated carbohydrates; evaluate and respond to formation of “inhibitors” that arose during incubation of lignocellulose under heated acidic conditions; identify and engineer “sugar flux channeling and catabolic blocks” that redirect metabolic pathways to maximize sugar concentrations; expand the hydrolytic capacity of extremely thermoacidophilic microbes through the addition of deconvolution traits; and establish the Nebraska Bioenergy Facility (NBF) at the University of Nebraska-Lincoln.

  16. Doppler Lidar Wind Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Newsom, R. K. [DOE ARM Climate Research Facility, Washington, DC (United States); Sivaraman, C. [DOE ARM Climate Research Facility, Washington, DC (United States); Shippert, T. R. [DOE ARM Climate Research Facility, Washington, DC (United States); Riihimaki, L. D. [DOE ARM Climate Research Facility, Washington, DC (United States)

    2015-07-01

    Wind speed and direction, together with pressure, temperature, and relative humidity, are the most fundamental atmospheric state parameters. Accurate measurement of these parameters is crucial for numerical weather prediction. Vertically resolved wind measurements in the atmospheric boundary layer are particularly important for modeling pollutant and aerosol transport. Raw data from a scanning coherent Doppler lidar system can be processed to generate accurate height-resolved measurements of wind speed and direction in the atmospheric boundary layer.

  17. La Medicion de la Productividad del Valor Agregado: una aplicación empírica en una cooperativa agroalimentaria de Costa Rica (Measuring value added productivity: an empirical aplication in an agroalimentary cooperative in Costa Rica

    Directory of Open Access Journals (Sweden)

    Cristina Morales Sandoval

    2014-09-01

    Full Text Available La medición de la productividad a nivel de las empresas, así como de las cadenas productivas, resulta ser una condición necesaria para la evaluación de su desempeño, la innovación y la definición de sus estrategias empresariales. La productividad se ha vuelto un tema fundamental en las empresas, ya que una alta productividad y una adecuada estrategia permiten el aumento de la competitividad e innovación en las empresas, debido a que su incremento representa un elemento diferenciador para alcanzar el éxito a nivel nacional e internacional. Este trabajo tiene como objetivo aportar evidencia empírica acerca de la aplicación de un modelo que da respuesta sobre la evaluación del desempeño, la innovación y la estrategia, el cual es denominado “Medición de la productividad del valor agregado” (MPVA, que fue aplicado en una cooperativa agroalimentaria costarricense COOPEBRISAS R.L. como prueba empírica en el análisis del cálculo del valor agregado, cálculo de indicadores de productividad y el análisis de los índices, evaluando los periodos entre el año 2008 y el 2012. Dentro de los resultados de la investigación se destaca que el MPVA permitió cuantificar el desempeño de la cooperativa, al identificar áreas problemáticas y prioritarias para aumentar su posición en el mercado y su productividad.   Abstract A necessary requirement for evaluating the performance, innovation and the definition of company strategy is the measuring of productivity of companies and productive chains. Productivity has become fundamental for companies since high productivity and adequate strategies favors an increase in company competitiveness and innovation that in turn creates a distinguishing element for attaining success at national and international levels. This research aims to provide empirical evidence about the application of a model that evaluates performance, innovation and strategy, called “Value Added Productivity Measurement

  18. Value added tax-theoretical and practical aspects

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

    Full Text Available Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation. Today it is one of the most widely used form of consumption tax in the world, being levied in about 120 countries accounting for around 70 per cent of the world population, including all European countries except Serbia and Bosnia and Herzegovina (the Federation and the Republic of Srpska. The burden of value added tax is visible at each stage in the production and distribution chain, thus eliminating taxation accumulation and is borne ultimately by the final consumer of final goods and services in the consuming country. The consumption type is a dominant type of value added tax. It ensures that the fixed and current assets purchases are exempt from VAT, and as such, it encourages technological progress and investment. By applying the country of destination principle (VAT is chargeable in the country where the goods or services are consumed - exports are exempt from tax while imports are taxed, value added tax eliminates double taxation and retains tax sovereignty of the importing country. In the last ten years there have been attempts to introduce value added tax in Serbia. The introduction of value added tax is the condition for the accession to the EU and we should expect that the latest attempt to introduce this tax in the Serbia taxation system will be successful. Namely, VAT Act is expected to be passed during 2004 and enforced as of January 1, 2005.

  19. Value added services to CANDU plants

    International Nuclear Information System (INIS)

    Kakaria, B.K.

    2003-01-01

    if applicable, new entities which will enhance its ability to deliver that value. Secondly, AECL is beginning to look at its customers in a different light. That is, as partners, rather than just clients. The key to success of any partnership is the goal that partners share in working together to add value to each other's business, sharing risks and rewards. This is a departure from AECL's traditional customer/supplier model. Forging partnerships requires establishing long-term relationships and setting long term performance goals. This means adjusting over time AECL's business processes, information technology, quality programs, and staffing resources to meet the changing needs of its clients. In light of this changing environment, AECL recently implemented a new operational structure, effective April 1, 2003. In this restructuring, five business units have been created, each focussing on key business offerings to its client base. The Services Business (SBU) is one of the units and will focus on providing value added services to AECL's partners. This paper will describe key elements of the new SBU and the themes that have influenced the design and organization and also provide an update on AECL's achievements in the Service Area. (author)

  20. Perbedaan Perusahan Pencipta Economic Value Added Positif Dengan Economic Value Added Negatif

    OpenAIRE

    Suripto, Suripto

    2008-01-01

    This research was to explain and analyze the different variable of Inflation Rate,Exchange Rate, Interest Rate, Ratio Plant Asset, Size Measure Company, Profitability, Growth ,LD / E, TD / TA, Stock of Return, Book To Market between company having Economic ValueAdded ( Positive ) and company having Economic Value Added ( Negative ). Analysis which wasused in this research was multivariate analysis of variant (MANOVA). There was different variableof Inflation Rate, Exchange Rate, Interest Rate...

  1. Value-added Chemicals from Biomass by Heterogeneous Catalysis

    DEFF Research Database (Denmark)

    Voss, Bodil

    feedstock, having retained one C-C bond originating from the biomass precursor, the aspects of utilising heterogeneous catalysis for its conversion to value added chemicals is investigated. Through a simple analysis of known, but not industrialised catalytic routes, the direct conversion of ethanol....... The results of the thesis, taking one example of biomass conversion, show that the utilisation of biomass in the production of chemicals by heterogeneous catalysis is promising from a technical point of view. But risks of market price excursions dominated by fossil based chemicals further set a criterion...... been implemented. The subject on chemical production has received less attention. This thesis describes and evaluates the quest for an alternative conversion route, based on a biomass feedstock and employing a heterogeneous catalyst capable of converting the feedstock, to a value-added chemical...

  2. Value Adding Space Management in Higher Education

    DEFF Research Database (Denmark)

    Tinsfeldt, Mette; Jensen, Per Anker

    2014-01-01

    Purpose : Develop a methodology for space optimisation in educational facilities, that can add value to organisations with particular focus on gymnasiums in Denmark. Background : Gymnasiums are pre-university higher educational institutions, which in 2007 went from being state-owned to being self...... evaluation of the combined use of POE and USEtool and represents an original contribution to the development of knowledge and methodology of value adding space management.......Purpose : Develop a methodology for space optimisation in educational facilities, that can add value to organisations with particular focus on gymnasiums in Denmark. Background : Gymnasiums are pre-university higher educational institutions, which in 2007 went from being state-owned to being self......-governing. Many older gymnasiums face the challenge that the institutions’ buildings and spaces are unsuitable to support modern teaching methods. A space optimisation process can help overcome some of these challenges as long as it makes use of a holistic analysis, is related to the strategic objectives...

  3. Implementation of Economic Value Added and Market Value Added Analysis as Valuation Tools of Invest Feasibility

    Directory of Open Access Journals (Sweden)

    Achmad Daengs GS

    2017-09-01

    Full Text Available For the investors, financial statement is a benchmark of investors in assessing the company's performance. In fact, investors are not always receiving the accurate company's financial statements information and its levels of fairness are in doubt. The financial statement analysis with using financial ratios is not enough. The investors may need to use alternatives financial statement analyses techniques that reflect the actual company's performance. Therefore, both of the investors and the prospective can use Economic Value Added (EVA and Market Value Added (MVA analysis. With these technical analyses, the investors may know the company's performance where they are invested or to be used as a place to invest whether it has value added or not. With the results of these analyses, it is the expected for the investors to be more confident in making decision whether to buy, sell or hold the ownership in the company.

  4. THE EFFECT OF LEVERAGE AND ECONOMIC VALUE ADDED ON MARKET VALUE ADDED

    OpenAIRE

    Kristína Jančovičová BOGNÁROVÁ

    2018-01-01

    Economic value added (EVA) is a performance measure developed by Stern Stewart & Co.) that attempts to measure the true economic profit produced by a company. Such a metric is useful for investors who wish to determine how well a company has produced value for its investors, and it can be compared against the company's peers for a quick analysis of how well the company is operating in its industry. Market value added (MVA), on the other hand, is simply the difference between the c...

  5. THE INFLUENCE OF ECONOMIC VALUE ADDED AND MARKET VALUE ADDED ON CORPORATE VALUE

    Directory of Open Access Journals (Sweden)

    Taslim F.A.

    2018-02-01

    Full Text Available This research aims to determine the influence of economic value added and market value added on corporate value of manufacturing companies on sector consumer goods industry listed in Indonesia Stock Exchanges of 2011-2014. The sample of this research was 10 manufacturing companies on sector consumer goods industry listed in Indonesia Stock Exchanges. The method used was purposive sampling technique. This research used confirmatory factor analysis to form a combined proxy of corporate value comprised price earning ratio, price to book value and Tobin's Q.

  6. MODELS OF APPLICATION ECONOMIC VALUE ADDED IN AUTOMOTIVE COMPANY

    Directory of Open Access Journals (Sweden)

    Eva MALICHOVA

    2017-09-01

    Full Text Available Enterprises are currently trying to bring new technologies into production and use new procedures and recommendations in various management activities. However, they should not forget to change their approach to the evaluation of the results achieved and focus on the use of modern methods of performance evaluation and prove to apply them in their enterprises. The aim of this paper is to point out several variants of the calculation of Economic value added (EVA indicator, define the possibilities to apply EVA methods to the conditions of enterprises in the Slovak Republic and the need to adjust data providing financial statements and data for current accounts. Application of economic value added should be able to contribute to changes in the views of the owners and managers of enterprises in the Slovak republic for use not only as financial indicators.

  7. A Closer Look at Revealed Comparative Advantage: Gross-versus Value Added Trade Flows

    OpenAIRE

    Brakman, Steven; van Marrewijk, Charles

    2015-01-01

    With the availability of international value added trade data it has become evident that gross export data and value added data do not provide the same information. Although gross exports crosses national borders and is the target of trade policy, value added data tell us what fragment in the production chain is internationally competitive in a particular country. With respect to comparative advantage the differences between the two types of data are often illustrated by means of examples usi...

  8. ECONOMIC VALUE ADDED AND MARKET VALUE ADDED - MODERN INDICATORS FOR ASSESSMENT THE FIRM’S VALUE

    Directory of Open Access Journals (Sweden)

    NICOLAE SICHIGEA

    2015-12-01

    Full Text Available The financial theory developed different categories of indicators - traditional and modern - in order to evaluate the firm’s value creation. The shareholders are directly interested by the value added in the company. The value creation is a complex process that implies correct decisions, common responsibility (managers and shareholders and actions towards an efficient and profitable activity. The traditional indicators of performance are not teoritically correlated with the the value creation and in these circumstances, should be used appropriate financial indicators in order to reflect the value of the company. Therefore, the modern indicators used in the value based management framework offer a greater flexibility and efficiency and represent a good alternative for companies. Such performance indicators used to measure the financial results correlated with shareholder wealth are the Economic Value Added (EVA, as a measure of internal performance and the Market Value Added (MVA as a measure of external performance of the company. Starting from the main deficiencies of the accounting indicators, the objective of this this study is to present the relationship between EVA and MVA and their implications on firms’valuation. Thus, the presentation and analysis of these indicators – EVA and MVA - will underline the main features, their correlations, and influence factors but also the main advantage and disadvantage of each indicator, which will enable the managers to make the correct choice and subsequently the best decision regarding the performance measures.

  9. Comparative economic value added on Southeast Asian banking industry

    Directory of Open Access Journals (Sweden)

    Lintang Dewanti

    2017-03-01

    Full Text Available This study analyses the bank's performance comparison across countries in some ASEAN members which are listed in the stock exchange, as well as to analyse the influence of Economic Value Added (EVA and some financial ratios on the company stock return. Analysis suggests some results. In Indonesia, Thailand and the Philippines, the movement of EVA follows the movement of Gross Domestic Product (GDP. This study also finds that Earning per Share (EPS, only in Singapore, and Return on Equity (ROE and Return on Assets (ROA, only in the Philippines, have an influence on stock return. Only in the Philippines where EVA together with ROA has an effect on stock return.

  10. Amendments to the Law on Value Added Tax in Kosovo

    Directory of Open Access Journals (Sweden)

    Simeana Beshi

    2016-03-01

    Full Text Available Main purpose of this paper is to explore and analyze the objectives and effects of amendments in the Law on Value Added Tax (VAT as part of the new fiscal package in Kosovo. This paper is based on a quantitative analysis. Some of the methods used in this paperwork are: historical- , descriptive-, and comparative method. It relies on facts and researches conducted by international organizations, based on productive forces and on the development of economic capacities in general, also a comparative overview of the fiscal policies applied in different states. This paper presents also the challenges of Kosovo, towards EU, by harmonizing tax legislation, fiscal policy and combating tax evasion.

  11. Evaluating Teachers: The Important Role of Value-Added

    Science.gov (United States)

    Glazerman, Steven; Loeb, Susanna; Goldhaber, Dan; Staiger, Douglas; Raudenbush, Stephen; Whitehurst, Grover

    2010-01-01

    The evaluation of teachers based on the contribution they make to the learning of their students, "value-added", is an increasingly popular but controversial education reform policy. In this report, the authors highlight and try to clarify four areas of confusion about value-added. The first is between value-added information and the…

  12. THE EFFECT OF LEVERAGE AND ECONOMIC VALUE ADDED ON MARKET VALUE ADDED

    Directory of Open Access Journals (Sweden)

    Kristína Jančovičová BOGNÁROVÁ

    2018-05-01

    Full Text Available Economic value added (EVA is a performance measure developed by Stern Stewart & Co. that attempts to measure the true economic profit produced by a company. Such a metric is useful for investors who wish to determine how well a company has produced value for its investors, and it can be compared against the company's peers for a quick analysis of how well the company is operating in its industry. Market value added (MVA, on the other hand, is simply the difference between the current total market value of a company and the capital contributed by investors (including both shareholders and bondholders. It is typically used for companies that are larger and publicly-traded. MVA is not a performance metric like EVA, but instead is a wealth metric, measuring the level of value a company has accumulated over time. In order to maximise the value for shareholders, companies should strive towards maximising MVA and not necessarily their total market value. It is believed, that the best way to do so is to maximize EVA, which reflects a company’s ability to earn returns above the cost of capital. The leverage available to companies that incur fixed costs and use borrowed capital with a fixed interest charge has been known and quantified by financial managers for some time. In this research the effect of leverage and EVA on MVA as the measure of shareholder wealth creation was analysed. Leverage and EVA have been used as the independent variables whereas MVA has been used as the measure of shareholder wealth creation. Correlation and regression methods have been employed to find out in what way financial managers can practice the effects of leverage and EVA to maximize MVA. The results showed that EVA and leverage have no profound impact on MVA of the selected Slovak companies

  13. Exploring the impact of a spatial data infrastructure on value-added resellers and vice versa

    CSIR Research Space (South Africa)

    Cooper, Antony K

    2013-08-01

    Full Text Available , Information and Computational Viewpoints of the Reference Model for Open Distributed Processing. Within the Enterprise Viewpoint, we identified six stakeholders, including a Value-added Reseller (VAR), a stakeholder who adds value to an existing product...

  14. Microbase2.0: A Generic Framework for Computationally Intensive Bioinformatics Workflows in the Cloud

    OpenAIRE

    Flanagan Keith; Nakjang Sirintra; Hallinan Jennifer; Harwood Colin; Hirt Robert P.; Pocock Matthew R.; Wipat Anil

    2012-01-01

    As bioinformatics datasets grow ever larger, and analyses become increasingly complex, there is a need for data handling infrastructures to keep pace with developing technology. One solution is to apply Grid and Cloud technologies to address the computational requirements of analysing high throughput datasets. We present an approach for writing new, or wrapping existing applications, and a reference implementation of a framework, Microbase2.0, for executing those applications using Grid and C...

  15. Exogenous Variables and Value-Added Assessments: A Fatal Flaw

    Science.gov (United States)

    Berliner, David C.

    2014-01-01

    Background: There has been rapid growth in value-added assessment of teachers to meet the widely supported policy goal of identifying the most effective and the most ineffective teachers in a school system. The former group is to be rewarded while the latter group is to be helped or fired for their poor performance. But, value-added approaches to…

  16. Value Added Methods: Moving from Univariate to Multivariate Criteria

    Science.gov (United States)

    Newman, David; Newman, Isadore; Ridenour, Carolyn; Morales, Jennifer

    2014-01-01

    The authors describe five value-added methods (VAM) used in school assessment as the backdrop to their main thesis. Then they review the assumptions underlying measurement and evaluation, the foundation of all assessment systems, including value-added. They discuss the traditional criterion variable used in VAM: a standardized test score. Next,…

  17. Exploring Value-Added Options - Opportunities in Mouldings and Millwork

    Science.gov (United States)

    Bob Smith; Philip A. Araman

    1997-01-01

    The millwork industry, which includes manufacture of doors, windows, stair parts, blinds, mouldings, picture frame material, and assorted trim, can be a lucrative value-added opportunity for sawmills. Those entering the value-added millwork market often find that it is a great opportunity to generate greater profits from upper grades and utility species, such as yellow...

  18. Value adding management: A concept and a case

    DEFF Research Database (Denmark)

    Jensen, Per Anker; Katchamart, Akarapong

    2012-01-01

    be used more directly and proactively by facilities managers to implement adding value strategies and practices. Methodology: The development of the concept of Value Adding Management is based on the management model for FM included in the European FM standards, recent theories on added value of FM...... practice value adding management. It underlines the importance of stakeholder and relationship management as part of adding value. The case study confirms the relevance of the basic concept of Value Adding Management. Practical implications: The concept of Value Adding Management is expected to increase......Purpose: To develop a management concept that can assist facilities managers in implementing value adding strategies and practices. The FM Value Map has been developed to analyse and demonstrate the different ways FM can add value. However, there is a need to develop management tools that can...

  19. School system evaluation by value added analysis under endogeneity.

    Science.gov (United States)

    Manzi, Jorge; San Martín, Ernesto; Van Bellegem, Sébastien

    2014-01-01

    Value added is a common tool in educational research on effectiveness. It is often modeled as a (prediction of a) random effect in a specific hierarchical linear model. This paper shows that this modeling strategy is not valid when endogeneity is present. Endogeneity stems, for instance, from a correlation between the random effect in the hierarchical model and some of its covariates. This paper shows that this phenomenon is far from exceptional and can even be a generic problem when the covariates contain the prior score attainments, a typical situation in value added modeling. Starting from a general, model-free definition of value added, the paper derives an explicit expression of the value added in an endogeneous hierarchical linear Gaussian model. Inference on value added is proposed using an instrumental variable approach. The impact of endogeneity on the value added and the estimated value added is calculated accurately. This is also illustrated on a large data set of individual scores of about 200,000 students in Chile.

  20. Does Distance to Subsidiaries affect Headquarters Value Added?

    DEFF Research Database (Denmark)

    Nell, Phillip C.; Beugelsdijk, Sjoerd; Ambos, Björn

    2014-01-01

    How does distance between MNC headquarters and their subsidiaries affect the value added generated by headquarters? Integrating theories on spatial transaction costs with the headquarter view of the MNC, we link two types of distances, geographic distance and contextual distance, with headquarters...... value added. We test our hypotheses on an original dataset of 124 manufacturing subsidiaries in Europe. We find that the relation between distance and headquarters value added is conditional on the degree of subsidiaries’ external embeddedness. We find no direct effect of distance. The value added...... of headquarters is highest for subsidiaries that are not externally embedded in the host country and that operate at a large distance. It is lowest for locally responsive subsidiaries with high external embeddedness operating at a large distance. We discuss implications for the literature on headquarters-subsidiaries...

  1. Value Adding Management: A New Facilities Management Concept

    DEFF Research Database (Denmark)

    Jensen, Per Anker; Katchamart, Akarapong

    2011-01-01

    Purpose: To investigate how Facilities Management (FM) can add value and develop a management concept that can assist facilities managers in implementing value adding strategies and practices. Theory: The study is based on the management model for FM included in the European FM standards, recent...... is investigated, tested and discussed based on a case study of an international corporation. Findings: The study shows that the management model for FM creates a relevant starting point but also that stakeholder and relationship management is an essential aspect of Value Adding Management. The case study confirms...... the relevance of the basic concept and provides an important example of how Value Adding Management can be implemented and added value measured. Originality/value: The study develops a concept of Value Adding Management, which is new in FM literature. It is expected to increase the awareness of the impacts...

  2. The principal axis approach to value-added calculation.

    OpenAIRE

    He, Q.; Tymms, P.

    2014-01-01

    The assessment of the achievement of students and the quality of schools has drawn increasing attention from educational researchers, policy makers, and practitioners. Various test-based accountability and feedback systems involving the use of value-added techniques have been developed for evaluating the effectiveness of individual teaching professionals and schools. A variety of models have been employed for calculating value-added measures, including the use of linear regression models whic...

  3. Green Net Value Added as a Sustainability Metric Based on ...

    Science.gov (United States)

    Sustainability measurement in economics involves evaluation of environmental and economic impact in an integrated manner. In this study, system level economic data are combined with environmental impact from a life cycle assessment (LCA) of a common product. We are exploring a costing approach that captures traditional costs but also incorporates externality costs to provide a convenient, easily interpretable metric. Green Net Value Added (GNVA) is a type of full cost accounting that incorporates total revenue, the cost of materials and services, depreciation, and environmental externalities. Two, but not all, of the potential environmental impacts calculated by the standard LCIA method (TRACI) could be converted to externality cost values. We compute externality costs disaggregated by upstream sectors, full cost, and GNVA to evaluate the relative sustainability of Bounty® paper towels manufactured at two production facilities. We found that the longer running, more established line had a higher GNVA than the newer line. The dominant factors contributing to externality costs are calculated to come from the stationary sources in the supply chain: electricity generation (27-35%), refineries (20-21%), pulp and paper making (15-23%). Health related externalities from Particulate Matter (PM2.5) and Carbon Dioxide equivalent (CO2e) emissions appear largely driven by electricity usage and emissions by the facilities, followed by pulp processing and transport. Supply

  4. Sulphur highways : value-added solutions to create sulphur demand

    Energy Technology Data Exchange (ETDEWEB)

    Macedo, R.

    2010-09-15

    Producers generally view sulphur as a nuisance with essentially no benefit. In Alberta, a greater portion of sulphur production will shift from natural gas to the oilsands producing areas where there is limited infrastructure to move it out. Increased amounts of sour oil and gas production together with greater fuel desulphurization have also led to more sulphur being produced. In order to address the inevitable storage issue, Shell is considering value-added uses for the product, such as sulphur asphalt. The company developed Thiopave, a sulphur-based product for use in asphalt paving mixtures that can improve the mechanical performance of asphalt. The sulphur can be added to the asphalt mix as a solid pellet, which helps reduce the emission of sulphur vapour, odour and eye irritation. Twenty Thiopave projects are planned for the 2010 paving season in 9 U.S. states and 2 Canadian provinces. Sulphur Enhanced Asphalt Modifier (SEAM) was the first generation of Thiopave developed in 2003. SEAM replaces 20 to 25 percent by volume of the bitumen in asphalt mix. The properties allow Thiopave-enhanced roads to perform better than conventional roads in both consistently high temperature regions and climates with wide temperature variations. In 2007, an asphalt mix containing 40 percent by mass of Thiopave was used in a trial in Qatar. The Thiopave asphalt mix was compared with a conventional mix at temperatures ranging from 10 to 40 degrees C to determine the stiffness ratio. It was determined that Thiopave mixes containing high-penetration bitumen can be used to build temperature resistant roads that are stiffer in hot summer temperatures while improving the pavement's cold weather cracking performance. 1 ref., 4 figs.

  5. Corporate performance and the measures of value added

    Directory of Open Access Journals (Sweden)

    T. Petravičius

    2008-09-01

    Full Text Available In recent years, managers have turned their attention to the ways increasing the value of their companies. A number of competing measures have been developed and marketed by investment and consulting firms. This paper considers the ways in which value can be created or destroyed in a firm and looks at how to calculate the cost of capital used to measure the opportunity cost of investing funds in one particular business instead of others with equivalent risk. Next, we have a look at the four most widely used value enhancement measures including Economic Value Added, Cash Flow Return on Investment, Market Value Added, Cash Value Added and use an example to think of where these approaches yield similar results and where differences might occur. In conclusion, we summarize the new or unique points in these competing measures, establish the information they can give and explain how to use it when managing and creating shareholder value.

  6. Facilities Management and Value Adding - The LEGO case

    DEFF Research Database (Denmark)

    Jensen, Per Anker; Katchamart, Akarapong

    on the management model for FM included in the European FM standards, recent theories on added value of FM and real estate and the related concept of Value Management from building projects. The paper outlines a preliminary theoretical based management concept, which is investigated, tested and discussed based...... on a case study of LEGO. Results: The study shows that the management model for FM creates a relevant starting point but also that stakeholder and relationship management is an essential aspect of Value Adding Management. The case study confirms the relevance of the basic concept and provides an important...... example of how Value Adding Management can be implemented and added value measured. Practical Implications: The concept of Value Adding Management is expected to increase the awareness of the impacts and strategic importance of FM for organisations and can be a practical tool for facilities managers...

  7. Value-added biotransformation of cellulosic sugars by engineered Saccharomyces cerevisiae.

    Science.gov (United States)

    Lane, Stephan; Dong, Jia; Jin, Yong-Su

    2018-07-01

    The substantial research efforts into lignocellulosic biofuels have generated an abundance of valuable knowledge and technologies for metabolic engineering. In particular, these investments have led to a vast growth in proficiency of engineering the yeast Saccharomyces cerevisiae for consuming lignocellulosic sugars, enabling the simultaneous assimilation of multiple carbon sources, and producing a large variety of value-added products by introduction of heterologous metabolic pathways. While microbial conversion of cellulosic sugars into large-volume low-value biofuels is not currently economically feasible, there may still be opportunities to produce other value-added chemicals as regulation of cellulosic sugar metabolism is quite different from glucose metabolism. This review summarizes these recent advances with an emphasis on employing engineered yeast for the bioconversion of lignocellulosic sugars into a variety of non-ethanol value-added products. Copyright © 2018 Elsevier Ltd. All rights reserved.

  8. IS THE VALUE ADDED TAX A SUPERIOR SALES TAX IN ALL SALES TAXES?

    Directory of Open Access Journals (Sweden)

    MUSTAFA ALİ SARILI

    2013-05-01

    Full Text Available Value Added Tax (VAT is a tax imposed on the value added to a product at each stage of the production and distribution process. Value added is never taxed twice under VAT and thus cascading (tax on tax effects do not occur. It is a single tax on goods and services but the tax is collected multiple stages. At each of these stages, the amount of tax payable is computed by subtracting the tax previously paid on purchases from the tax charged on sales by the traders for each taxation period. In last three decades, VAT, a relatively new and better commodity taxation, has been introduced in many countries. It has replaced different types of sales taxes in such countries. This article attempts to evaluate VAT by comparing with other sales taxes.

  9. Understanding the potential benefits of thyme and its derived products for food industry and consumer health: From extraction of value-added compounds to the evaluation of bioaccessibility, bioavailability, anti-inflammatory, and antimicrobial activities.

    Science.gov (United States)

    Lorenzo, Jose M; Mousavi Khaneghah, Amin; Gavahian, Mohsen; Marszałek, Krystian; Eş, Ismail; Munekata, Paulo E S; Ferreira, Isabel C F R; Barba, Francisco J

    2018-05-17

    Natural bioactive compounds isolated from several aromatic plants have been studied for centuries due to their unique characteristics that carry great importance in food, and pharmaceutical, and cosmetic industries. For instance, several beneficial activities have been attributed to some specific compounds found in Thymus such as anti-inflammatory, antioxidant, antimicrobial, and antiseptic properties. Moreover, these compounds are classified as Generally Recognized as Safe (GRAS) which means they can be used as an ingrident of may food producs. Conventional extraction processes of these compounds and their derived forms from thyme leaves are well established. Hoewever, they present some important drawbacks such as long extraction time, low yield, high solvent consumption and degradation thermolabile compounds. Therefore, innovative extraction techniques such as ultrasound, microwave, enzyme, ohmic and heat-assisted methods can be useful strategies to enhance the exytraction yield and to reduce processing temperature, extraction time, and energy and solvent consumption. Furthermore, bioaccessibility and bioavailability aspects of these bioactive compounds as well as their metabolic fates are crucial for developing novel functional foods. Additionally, immobilization methods to improve stability, solubility, and the overall bioavailability of these valuable compounds are necessary for their commercial applications. This review aims to give an overall perspective of innovative extraction techniques to extract the targeted compounds with anti-inflammatory and antimicrobial activities. Moreover, the bioaccessi-bility and bioavailability of these compounds before and after processing discussed. In addition, some of the most important characteristics of thyme and their derived products discussed in this paper.

  10. Perceptions Towards Non-Value-Adding Activities During The Construction Process

    Directory of Open Access Journals (Sweden)

    Ismail Haryati

    2016-01-01

    Full Text Available Non-value-adding activities are pure waste during the construction process. However, most of the construction practitioner does not realise that most of the activities performed during the construction process add no value to their project. A total of 375 numbers of questionnaires distributed to the Developer, Jabatan Kerja Raya, Consultants and Contractors. The study found that awareness by construction participants in Malaysia to take actions against non-value-adding activities during the construction process is relatively low. Through analysed by using the Pareto Chart, it has been found that defects and waiting time are two categories of non-value-adding activities that need to be prioritised by the industry. It is also found that non-value-adding activities most frequently occurred during structural and architectural work. This paper also reviewed on the causes of non-value-adding activities and discussed its effect towards time, cost, quality and productivity of the construction project. This paper is also important to give clearness and broader understandings on this form of waste other than material waste.

  11. Value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    Questions addressed in this project included:What are the existing control mechanisms and how do they operate? What public bodies are responsible for the fight against Value Added Tax (VAT) fraud and what are their competencies? What are the possibilities to exchange information between member

  12. Value-Added Tax -- Can Schools Use It?

    Science.gov (United States)

    Salmon, Richard G.

    1973-01-01

    Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

  13. Creating value added to customers: Marketing and sales role

    Directory of Open Access Journals (Sweden)

    Damnjanović Vesna

    2006-01-01

    Full Text Available This paper presents the new trends in sales and marketing areas which reshaping markets and changing the way business is done. Marketing and sales management need a well-defined strategy for added value exploration, creation and delivery. The holistic marketing process involves all stakeholders and required them to participate in the value added creation process.

  14. Diagnostic and Value-Added Assessment of Business Writing

    Science.gov (United States)

    Fraser, Linda; Harich, Katrin; Norby, Joni; Brzovic, Kathy; Rizkallah, Teeanna; Loewy, Dana

    2005-01-01

    To assess students' business writing abilities upon entry into the business program and exit from the capstone course, a multitiered assessment package was developed that measures students' achievement of specific learning outcomes and provides "value-added" scores. The online segment of the test measures five competencies across three process…

  15. Requirements for Logical Models for Value-Added Tax Legislation

    DEFF Research Database (Denmark)

    Nielsen, Morten Ib; Simonsen, Jakob Grue; Larsen, Ken Friis

    Enterprise resource planning (ERP) systems are ubiquitous in commercial enterprises of all sizes and invariably need to account for the notion of value-added tax (VAT). The legal and technical difficulties in handling VAT are exacerbated by spanning a broad and chaotic spectrum of intricate country...

  16. Creating value added to customers: Marketing and sales role

    OpenAIRE

    Damnjanović Vesna; Filipović Vinka

    2006-01-01

    This paper presents the new trends in sales and marketing areas which reshaping markets and changing the way business is done. Marketing and sales management need a well-defined strategy for added value exploration, creation and delivery. The holistic marketing process involves all stakeholders and required them to participate in the value added creation process.

  17. How to Use Value-Added Measures Right

    Science.gov (United States)

    Di Carlo, Matthew

    2012-01-01

    Value-added models are a specific type of "growth model," a diverse group of statistical techniques to isolate a teacher's impact on his or her students' testing progress while controlling for other measurable factors, such as student and school characteristics, that are outside that teacher's control. Opponents, including many teachers, argue…

  18. Cost-savings accruable to removing value added tax from ...

    African Journals Online (AJOL)

    Background: Despite the important and essential role that medicines play in any society, all medicines, including those identified as essential, are uniformly subjected to 14% value added tax (VAT), regardless of their therapeutic value in the private healthcare sector of South Africa. The aim of this article is to demonstrate ...

  19. New growing media and value added organic waste processing

    NARCIS (Netherlands)

    Blok, C.; Rijpsma, E.; Ketelaars, J.J.M.H.

    2016-01-01

    Public pressure to use peat alternatives in horticultural rooting media offers room for the re-use of local organic waste materials. The re-use of organic wastes requires value added processing such as composting, co-composting, digestion, fractioning/sieving, pressing, binding, stabilising by

  20. ECONOMIC VALUE ADDED SEBAGAI UKURAN KEBERHASILAN KINERJA MANAJEMEN PERUSAHAAN

    Directory of Open Access Journals (Sweden)

    Lisa Linawati Utomo

    1999-01-01

    Full Text Available The company's performance is mostly measured by analysis based on the financial ratio for a specific period. This type of measurement is highly dependent upon the accounting methods used in preparing the financial statement. Therefore a company's performance often looks good and improving overtime, but in reality its performance is deteriorating. The unreliable accounting measure needs an improved performance measure that will recognize and encourage management actions and strategies to increase the overall value of the company and ultimately to punish any activity that reduce value. The introduction of Economic Value Added (EVA has been very relevant recently because based on its definition, EVA measures the amount of value added created by specific action or strategy taken in a company. EVA is also used in the process of goal setting, capital budgeting, performance assessment, and most importantly, incentive compensation within a company. Its implication to the overall being of a company is so important these days that it should not be overlooked when companies plan their strategies. Abstract in Bahasa Indonesia : Kinerja sebuah perusahaan lebih banyak diukur berdasarkan rasio-rasio keuangan selama satu periode tertentu. Pengukuran berdasarkan rasio keuangan ini sangatlah bergantung pada metode atau perlakuan akuntansi yang digunakan dalam menyusun laporan keuangan perusahaan. Sehingga seringkali kinerja perusahaan terlihat baik dan meningkat, yang mana sebenarnya kinerja tidak mengalami peningkatan dan bahkan menurun. Diperlukannya suatu alat ukur kinerja yang menunjukkan prestasi manajemen sebenarnya dengan tujuan untuk mendorong aktivitas atau strategi yang menambah nilai ekonomis (value added activities dan menghapuskan aktivitas yang merusak nilai (non-value added activities. Economic Value Added (EVA sangat relevan dalam hal ini karena EVA dapat mengukur kinerja (prestasi manajemen berdasarkan besar kecilnya nilai tambah yang diciptakan

  1. The value added of accountancy programs: a study in the Southeast of Brazil

    Directory of Open Access Journals (Sweden)

    Silvana Cristina dos Santos

    2015-03-01

    Full Text Available In recent years, the accounting profession has gone through different changes. The role of accountants in society has evolved, making their function more sophisticated and turning their academic background fundamental to execute tasks in companies. In that context, this paper aims to identify the factors that explain the Value Added of higher education institutions to Accountancy students. Therefore, the results of the specific knowledge test, part of the National Student Performance Examination (Enade 2009, were used, based on a sample of 251 Accountancy programs from the Southeast. In the empirical analysis of the data, descriptive statistics and the linear regression model were used. Based on the valued added method, the Production Function theory was applied, controlling for the students’ individual and socioeconomic characteristics. The results suggest that the main determinants of the Value Added are as follows: the existence of a teaching plan, the number of students receiving grants and the size of the student group.

  2. Ιnvestment in green economy as a potential source of value added

    Directory of Open Access Journals (Sweden)

    Jan Klasinc

    2015-12-01

    Full Text Available Purpose - The hypothesis of the paper is that domestic value added created by exports in Croatia could be increased by investments in green economy. Methodology - In the developed economies only specific products, processes and functions that outperform emerging economies in Global Value Chains are able to profit from the larger share of value added. Large portion of "green economy" is knowledge intensive, and if knowledge based economy (KBC plays a significant role in determining the domestic value added created by exports, economies with a larger stock of KBC should have a larger difference in VAX between knowledge-intensive industries and less knowledge-intensive industries. Domestic value added embodied in exports can be proxied by attracted FDI. Findings - The results seem to show some support to the hypothesis. In Croatia it has already been shown that sectors of economy with larger stock of intellectual capital measured by Intellectual Capital Efficiency (ICE index attracted more FDI, which can also serve as a predictor for larger value added in exports due to higher productivity. Knowledge intensity of 18 industries in the US as the benchmark economy shows that "Electrical and optical equipment" has above average knowledge intensity of 0,53, and it can be matched with "green economy" in Croatian industries that attracted more FDI and have higher levels of KBC. Research limitations and implications - Although this study is limited just to KBC, as an extension, the potential role of financial development could be included. Also, the length of time series for VAX measured by OECD does not allow for more thorough analysis. Originality/value – Although not conclusive, this paper is an important first step giving direction to subsequent studies of effects of KBC on value added.

  3. Bioconversion of sago residue into value added products

    African Journals Online (AJOL)

    USER

    2010-04-05

    Apr 5, 2010 ... In Sarawak, East Malaysia, agro-residues from sago starch processing industries are ... conversion to animal food or fuel ethanol (Species. Profiles for Pacific Island ..... serious contamination of the rivers. Based on study by.

  4. Production of value added materials by subcritical water hydrolysis ...

    African Journals Online (AJOL)

    use

    2011-12-14

    Dec 14, 2011 ... from raw and de-oiled krill was examined over the temperature range of 200 to 280°C, ratio of material to water for hydrolysis was 1:50 .... stirring. The raw material and SC-CO2 (run 1, 2 and 3) extracted residues were prepared ... amino acid auto analyzer (Hitachi L-8900, Tokyo, Japan). RESULTS AND ...

  5. Sustainability evaluation of high value-added products

    NARCIS (Netherlands)

    Bos, H.L.; Meesters, K.P.H.

    2008-01-01

    In this report the authors present a brief overview of the methods that are presently in use for evaluating sustainability. They discuss more deeply the pros and cons of the various methods, with a strong focus on the LCA (Life Cycle Analysis) method. Given is an overview of the available literature

  6. Production of value added materials by subcritical water hydrolysis ...

    African Journals Online (AJOL)

    The hydrolysis efficiencies of glycine, arginine, and leucine were found to be increased with increasing water temperature, consistent with higher solubility at higher temperatures. The highest yield of amino acids in de-oiled krill hydrolysate was at 280°C. While, the highest amino acid yield in raw krill hydrolysate was at low ...

  7. The Role of Value Added Tax on Economic Growth of Ethiopia ...

    African Journals Online (AJOL)

    The achievement of economic growth is crucial for countries sustainable development. Recently, Value Added Tax (VAT) becomes a major worldwide tax instrument which enhances economic growth. Being a tax levied on the final consumption of goods and services, VAT is collected at each stage of production and ...

  8. Identifying hubs and spokes in global supply chains using redirected trade in value added

    NARCIS (Netherlands)

    Lejour, Arjan; Rojas-Romagosa, Hugo; Veenendaal, Paul

    2017-01-01

    The increasing importance of global supply chains has prompted the use of analytical tools based on trade in value added - instead of traditional measures in gross value. We use this analytical framework to develop indicators that identify production hubs and supply spokes in global supply chains.

  9. Value added planning: yes, in my backyard! : understanding value added planning in the city of Amersfoort, the Netherlands

    NARCIS (Netherlands)

    Diemont, E.; Cilliers, J.; Stobbelaar, D.J.; Timmermans, W.

    2011-01-01

    Amersfoort local municipality would like to renew the quality of the green spaces within the urban areas, to enhance the value of these spaces and to determine the economic value of green spaces. The concept of Value Added Planning was introduced to address these objectives. The value of green is

  10. KINERJA KEUANGAN KONVENSIONAL, ECONOMIC VALUE ADDED, DAN RETURN SAHAM

    Directory of Open Access Journals (Sweden)

    Bambang Sudiyatno

    2011-09-01

    Full Text Available Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan konvensional; Return on Asset (ROA, Return on Equity (ROE, Residual Income (RI, dan kinerja keuangan yang lebih modern; Economic Value Added (EVA terhadap return saham pada perusahaan-perusahaan dalam industry makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dalam penelitian ini menggunakan metode sensus, karena semua perusahaan dalam industry makanan dan minuman digunakan sebagai sampel. Namun dalam proses samplingnya mengunakan metode purposive sampling, yaitu menggunakan sampel dengan criteria-kriteria tertentu. Hasil penelitian menunjukkan bahwa Return on Asset (ROA dan Residual Income (RI berpengaruh positif dan secara statistik signifikan terhadap return saham pada level signifikansi 1%. Sedangkan Return on Equity (ROE berpengaruh negative dan secara statistik signifikan terhadap return saham pada level signifikansi 10%, dan Economic Value Added (ERA berpengaruh positif tetapi tidak signifikan terhadap return saham.This study aims to test the effect of conventional financial performance i.e. Return on Asset (ROA, Return on Equity (ROE, Residual Income (RI, and the more modern financial performance which is Economic Value Added (EVA toward stock returns on companies in the food and beverage industry listed in Indonesia Stock Exchange. Sampling technique in this study uses the census method, all companies in the food and beverage industry are used as a sample. The process of sampling using purposive sampling method. The result shows that Return On Asset (ROA and Residual Income (RI are positive and statistic significant impact on the stock returns at significance level 1%. While the Return on Equity (ROE is negative and statistic significant impact on the stock returns at significance level 10%, Economic Value Added (EVA is positive and statistic not significant impact on the stock returns.

  11. Value-Added Taxes, Chain Effects, and Informality

    OpenAIRE

    Áureo de Paula; Jose A. Scheinkman

    2010-01-01

    This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other limitations. A novel theoretical contribution in this model is the role of value added taxes in transmitting informality. It predicts that the informality of a firm is correlated to the informality of f...

  12. Determinants of value added tax revenue in Kenya

    OpenAIRE

    WAWIRE, Nelson

    2017-01-01

    Abstract. Past studies that have been undertaken on the responsiveness of Value Added Tax revenues to changes in GDP in Kenya have found a positive relationship. However, the studies omit key determinants of tax revenues, such as the nature of the tax system, institutional, demographic and structural features of the economy. Due to this omission, the estimated income elasticities are unreliable for planning purposes, a situation that might be responsible for the recurring budget deficits. The...

  13. Value Added Services and Adoption of Mobile Payments

    DEFF Research Database (Denmark)

    Augsburg, Christel; Hedman, Jonas

    2014-01-01

    In this paper, we investigate the role of Value Added Services (VAS) in consumers’ adoption of mobile payments. VAS are supplementary digital services offered in connection with mobile payments; in this study exemplified by receipts, loyalty cards, and coupons. A research model is derived from...... that intention to adopt mobile payments increases as VAS are introduced and that this increase comes from a positive change in Perceived Usefulness, compatibility, and Convenience....

  14. Value added intellectual coefficient (VAIC: an empirical study

    Directory of Open Access Journals (Sweden)

    Mehrnaz Paknezhad

    2012-04-01

    Full Text Available There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we use value added intellectual coefficient (VAIC to measure the performance of a firm. The study investigates the relationship between intellectual capital and return on assets and value added for three consecutive years between 2008 and 2010. The results indicate that there is no meaningful relationship between intellectual capital and return on assets for fiscal years of 2008 and 2009 but there is a meaningful relationship between these two items for the fiscal year of 2010 when . Our findings also indicate that there is no meaningful relationship between intellectual capital and value added for the years of 2008 and 2010 but there is a meaningful relationship between the items for the fiscal year of 2009. The results somewhat confirm the recently published results in the literature, which argues the use of VAIC for assessing the direct impact of IC on other financial factors.

  15. Tax expenditures and the efficiency of Croatian value added tax

    Directory of Open Access Journals (Sweden)

    Petar Sopek

    2012-09-01

    Full Text Available The main aim of this paper is to provide a systematic overview of value added taxation in Croatia along with main changes in relevant legislation and to estimate total amount of tax expenditures. Results show that the proportion of tax expenditures in GDP in Croatia in 2010 amounted to less than 4%, a proportion lower than in any of the EU new member states, as well as almost twice as low as the EU-27 average. It can be concluded that the Croatian value added taxation system is efficient in this way, as was additionally shown by an analysis according to which Croatia in 2010 had better efficiency indicators than all the observed EU member states. The Croatian VAT system is mainly harmonized with EU directives, but abolition of the zero rate is still expected; this will increase government revenue by approximately 0.4-0.8% of GDP, depending on a chosen scenario. It has been suggested that a detailed analysis of the overall value added taxation system should be initiated, with the aim of optimizing cost-benefits. The main focus should be placed on the determination of the optimal VAT registration threshold, the costs and benefits of the introduced reliefs and exemptions in the tax system and the potential effects of the repeal of the zero rate.

  16. VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT

    Directory of Open Access Journals (Sweden)

    Mara Cristian

    2011-07-01

    Full Text Available This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania. The paper realizes an analysis of the impact of economic crises on VAT in the European space underlining the current situation when the revenues from VAT represent a valuable source of financing the public expenditures. In Romania the economic crises has led to increasing o f VAT rate from 19% to 24%. This measure is an important fiscal measure for the state budget and this study tries to reflect the impact of this VAT rate increase on the public revenues and consumption.

  17. Economic value added model upon conditions of banking company

    Directory of Open Access Journals (Sweden)

    Vlasta Kašparovská

    2008-01-01

    Full Text Available The content of this article is the application of the economic value added model (EVA upon the conditions of a banking company. Due to the character of banking business, which is in a different structure of financial sheet, it is not possible to use the standard model EVA for this banking company. The base of this article is the outlined of basic principles of the EVA mode in a non-banking company. Basic specified banking activity dissimilarities are analysed and a directed methodology adjustment of a model such as this, so that it is possible to use it for a banking company.

  18. The wood industry in Atlantic Canada: A focus on value-added

    International Nuclear Information System (INIS)

    1998-11-01

    This report prepared by the Atlantic Canada Opportunities Agency in consultation with the four Atlantic provinces focuses on the value-added aspects of the wood products industry in Atlantic Canada. It also examines the state of the resource, the state of the industry, productivity and economic benefits, products and markets, trade and regulations, and needs, challenges and targets. The analysis was undertaken to determine the possibility of further utilization of forest resources in the region for value-added products, and to assess the possibilities for the wood products industry of Atlantic Canada exploring world markets for its products. The inventory of resources found 1.4 billion cubic meter of wood-growing productive forest land in the region, with softwoods accounting for 76 per cent of the forests. Concern was expressed about forest stands at regeneration levels. Total Annual Allowable Cut (AAC) for the Atlantic Provinces in 1995 was almost 20 million cubic meter, approximately 10 per cent of the national total. Although total harvests are below the AAC for the region, softwood harvesting in 1994 and in 1995 was well above the AAC. The analysis concluded that given the current level of harvesting, sustained growth in Atlantic Canada's wood industries will have to rely on access to external fibre sources and better use of the existing fibre source. At the same time, since many value-added manufacturers in the region rely on imported wood resources, the health of the value-added wood industry does not appear to be completely dependent on the sustainability of forest resources in the Atlantic region. Part Two of the report provides an economic profile of the industry, including brief reviews on employment, wages and salaries, exports and imports, transportation, education and training, research and technology and marketing. refs., tabs

  19. The specifics of applying value added tax for local authorities

    Directory of Open Access Journals (Sweden)

    Miloš Grásgruber

    2010-01-01

    Full Text Available If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.

  20. 'Ecological value added' in an integrated ecosystem-economy model. An indicator for sustainability

    International Nuclear Information System (INIS)

    Kratena, Kurt

    2004-01-01

    This paper sets up an input-output system of the relevant ecosystem flows that determine the carbon cycle in the global ecosystem. Introducing energy as the value added component in the ecosystem allows to calculate ecosystem prices expressed in 'energy values'. Linking the ecosystem with the economy in an integrated input-output model then allows to calculate prices of economic activities and of ecosystem activities. In analogy to the 'Ecological Footprint', where productive land is needed to absorb anthropogenic emissions, in this integrated input-output model additional carbon sinks are introduced for emission absorption. These carbon sinks need solar energy input, i.e. 'ecological value added'. Emission absorption as well as GDP therefore become activities valued in the numeraire of the integrated system, i.e.'energy values'. From that sustainability indicators can be derived

  1. Value added medicines: what value repurposed medicines might bring to society?

    Science.gov (United States)

    Toumi, Mondher; Rémuzat, Cécile

    2017-01-01

    Background & objectives : Despite the wide interest surrounding drug repurposing, no common terminology has been yet agreed for these products and their full potential value is not always recognised and rewarded, creating a disincentive for further development. The objectives of the present study were to assess from a wide perspective which value drug repurposing might bring to society, but also to identify key obstacles for adoption of these medicines and to discuss policy recommendations. Methods : A preliminary comprehensive search was conducted to assess how the concept of drug repurposing was described in the literature. Following completion of the literature review, a primary research was conducted to get perspective of various stakeholders across EU member states on drug repurposing ( healthcare professionals, regulatory authorities and Health Technology Assessment (HTA) bodies/payers, patients, and representatives of the pharmaceutical industry developing medicines in this field). Ad hoc literature review was performed to illustrate, when appropriate, statements of the various stakeholders. Results : Various nomenclatures have been used to describe the concept of drug repurposing in the literature, with more or less broad definitions either based on outcomes, processes, or being a mix of both. In this context, Medicines for Europe (http://www.medicinesforeurope.com/value-added-medicines/) established one single terminology for these medicines, known as value added medicines, defined as 'medicines based on known molecules that address healthcare needs and deliver relevant improvements for patients, healthcare professionals and/or payers'. Stakeholder interviews highlighted three main potential benefits for value added medicines: (1) to address a number of medicine-related healthcare inefficiencies related to irrational use of medicines, non-availability of appropriate treatment options, shortage of mature products, geographical inequity in medicine access

  2. A REVIEW OF THE ECONOMIC VALUE ADDED LITERATURE AND APPLICATION

    Directory of Open Access Journals (Sweden)

    Andrija Sabol

    2017-03-01

    Full Text Available The purpose of the paper is to present a cornucopia of approaches and ways of defining, measuring and using the concept of Economic Value Added (EVA. EVA is a financial performance measure that emphasizes the maximization of shareholder value, as opposed to mere maximization of net profit. The authors familiarize the readers with important ideas and research that have contributed to the development of the concept of EVA. The nature of this paper is exclusive to the review of secondary sources, such as theoretical insights as well as the results of numerous empirical research of EVA. Furthermore, the paper will show various adjustments to financial statements before accounting profits can be used to calculate EVA. The results of the aforementioned research will unequivocally present EVA as one of the most widely used and accepted measures of overall firm performance, gaining more popularity when coupled with the notions of strategic (financial management. The paper concludes by determining the role and place of the concept of EVA in the process of value and performance management, as well as strategic management.

  3. Value Added Tax Gap in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Jana Stavjaňová

    2014-01-01

    Full Text Available The paper deals with an estimation of tax evasion of value added tax in the Czech Republic during 2006–2012. For the estimation I have used the concept of tax gap which is based on a comparison of the theoretical tax liability in the economy with the actual tax receipts. According to my results the VAT gap in the Czech Republic gradually increased during the observed period and it is more than CZK 100 billion in the last three years. The most significant growth of VAT gap occurred between the years 2007 and 2008 and between 2011 and 2012 when the reduced VAT rate was increased by 4 percentage points. The second part of the paper focuses on impact of my estimates on tax policy of the Czech Republic. I discuss two different possibilities how the additional revenue gained from VAT gap reduction could be used – either to decrease the government deficit and therefore to meet the Maastricht criteria or to decrease tax burden on labour which influences particularly low income workers.

  4. Ten years of medical education registrars: Value added?

    Science.gov (United States)

    Brazil, Victoria; Davin, Lorna

    2018-05-22

    There is a paucity of any long-term follow up of trainees' career pathways or organisational outcomes from medical education registrar posts in emergency medicine training. We report on the experience of a selected group of medical education trainees during and subsequent to their post and reflect on the value added to emergency medical education at three institutions. We conducted an online survey study, examining quantitative outcomes and qualitative reflections, of emergency physicians who had previously undertaken a medical education registrar post. Descriptive statistics were used to summarise responses to Likert items. The authors independently analysed and interpreted the reflective responses to identify key themes and sub-themes. Nineteen of 21 surveys were completed. Most respondents were in formal educational roles, in addition to clinical practice. The thematic analysis revealed that the medical education registrar experience, and the subsequent contribution of these trainees to medical education, is significantly shaped by external factors. These include the extent of faculty support, and the value placed on medical education by hospitals/departments/leaders. Acquisition of knowledge and skills in medical education was only part of a broader developmental journey and transitioning of identity for the trainees. Our findings suggest that medical education trainees in emergency medicine progress to educational roles, and most respondents attribute their career progression to the medical education training experience. We recommend that medical education registrar programmes need to be valued within the clinical service, supported by faculty and a 'community of practice', to support trainees' transition to clinician educator leadership roles. © 2018 Australasian College for Emergency Medicine and Australasian Society for Emergency Medicine.

  5. Análise Financeira pelo Método: Economic Value Added - EVA e Market Value Added

    Directory of Open Access Journals (Sweden)

    Valdenir Menegat

    2003-11-01

    Full Text Available O presente artigo se propõe se propõe a apresentar a ferramenta de análise denominada Economic Value Added - EVA, fazer um breve relato de seu surgimento, evolução e evidenciar através de exemplos didáticos o porque de seu sucesso como instrumento de análise empresarial, tornando-se para algumas empresas uma filosofia de gestão norteadora das decisões. Toda sua base teórica está embasada no valor econômico agregado ou adicionado para o acionista, deixando de lado a idéia de gestão com base apenas no resultado, mas no resultado com valor agregado para aquele que investiu seu capital na empresa e dela espera o retorno capaz de suprir sua expectativa que o motivou a empregar seu dinheiro na empresa e não em outra opção do mercado.

  6. Trade in Value Added (TiVA in EU New Member States (EU NMS

    Directory of Open Access Journals (Sweden)

    Ines Kersan-Škabić

    2017-01-01

    Full Text Available Contemporary trade analysis indicates the necessity of calculating trade in value added (TiVA which is created through global value chains (GVCs. This paper aims to determine the characteristics and importance of GVC trade in the EU new member states (EU NMS with special emphasis placed on the industry level. The results demonstrate different levels of GVC participation of the EU NMS, where Hungary is the most integrated country and Croatia the least integrated. Regional GVCs exist because a huge part of value added (VA comes from EU member states, as in gross export as well as in final demand (Europe as a hub. The most important source countries are Germany and Italy and there is also evidence of geographical and historical relations between the countries. The domination of backward participation has been found in the analysis made on the industrial level, i.e. the EU NMS are highly dependent on the import of intermediates for the production and export of final products. Strong interconnections between imports of intermediate products and exports of final products have been found in the manufacture of computers, electronics and optical products; manufacture of wood, paper, printing and reproduction. This research has contributed to the scarce literature concerning GVC (TiVA in EU NMS and has opened up new possibilities for further research and analysis.

  7. How Can Value-Added Measures Be Used for Teacher Improvement? What We Know Series: Value-Added Methods and Applications. Knowledge Brief 13

    Science.gov (United States)

    Loeb, Susanna

    2013-01-01

    The question for this brief is whether education leaders can use value-added measures as tools for improving schooling and, if so, how to do this. Districts, states, and schools can, at least in theory, generate gains in educational outcomes for students using value-added measures in three ways: creating information on effective programs, making…

  8. Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

    OpenAIRE

    Güneş ÇETİN GERGER; Adnan GERÇEK

    2016-01-01

    Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s application is easy and taxpayers don’t show resistance to the value added tax. On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added tax...

  9. Pengukuran Kinerja Perusahaan Melalui Economic Value Added (Eva) Dan (Mva) Market Value

    OpenAIRE

    Andhaniwati, Erry

    2011-01-01

    Performance corporating to constitute one of prescriptive factor gets on descent of stock price because firm performance constitute to refuse fathom for investor deeping to determine stock bid price. Economic Value Added, and Market Value Added are umpteen corporate performance grader that can be utilized by investor in assesses how well firm performance. Therefore to the effect this research is subject to be analyse influence among Economic Value Added , and Market Value Added to stock pr...

  10. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Value added tax exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN 1997...

  11. Value-adding post harvest processing of cooking bananas (Musa ...

    African Journals Online (AJOL)

    Yomi

    2010-12-29

    Dec 29, 2010 ... It is estimated that more than 30% of the banana production are lost after harvest. The losses .... nutritional qualities are important factors in the production of banana flour and ..... Agriculture (IITA), Ibadan, Nigeria, VII, p. 166.

  12. Value Added Elements According to Buyer Companies in a B2B Context

    Directory of Open Access Journals (Sweden)

    Daniel Battaglia

    2015-07-01

    Full Text Available This paper analyses how buyer companies perceive the value added to products and services offered by their suppliers and identifies the predominant elements that affect purchasing decisions and establishment of relationships between companies in a B2B context. A multiple case study was developed in 12 buyer companies from three industrial segments in southern Brazil: metal-mechanics, furniture and foods. The findings show that for supplier companies in the metal-mechanics industry to add value, they must identify buyers’ needs, develop technology/innovation, be focused on competitive aspects, keep control of the supply chain, provide different purchasing channels, develop partnerships, and adapt to cultural aspects. Companies in the food industry consider the model for creating value to adapt to meet customer needs, the effective use of purchasing channels, functionality of products, and technical knowledge. The companies in the furniture industry value the methods that suppliers use to capture and implement required changes, effective control of the supply chain, and the representativeness of the suppliers’ brand in the market. This study captures the perception of buyer companies in relation to predominant value-adding elements and could guide decisions for the adoption of managerial actions by supplier companies focused on adding value.

  13. Sustainable bioenergy and bioproducts value added engineering applications

    CERN Document Server

    Leeuwen, J; Brown, Robert

    2012-01-01

    Sustainable Bioenergy and Bioproducts considers the recent technological innovations and emerging concepts in biobased energy production and coproducts utilization. Each chapter in  this book has been carefully selected and contributed by experts in the field to provide a good understanding of the various challenges and opportunities associated with sustainable production of biofuel. Sustainable Bioenergy and Bioproducts covers a broad and detailed range of topics including: ·         production capacity of hydrocarbons in the plant kingdom, algae, and microbes; ·         biomass pretreatment for biofuel production; ·         microbial fuel cells; ·         sustainable use of biofuel co-products; ·         bioeconomy and transportation infrastructure impacts and ·         assessment of environmental risks and the life cycle of biofuels. Researchers, practitioners, undergraduate and graduate students engaged in the study of biorenewables, and members of th...

  14. Impact of the Sugar Import Reduction on Iran Economic Value Added (Input- Output Approach

    Directory of Open Access Journals (Sweden)

    Fateme Hayatgheibi

    2014-06-01

    Full Text Available The present study aimed at understanding interactions and linkages between the sugar sector with other economic sectors, and the influence of sugar import reduction on the economic value added. To achieve the purpose, the Input-Output table of Iran for the year 2006, Leontief inverse matrix and hypothetical extraction method were used. Based on the results, sugar industry has the most forward linkages with “Manufacture of food products and beverages,…”, “husbandry, aviculture,…”, “cultivation, horticulture”, “bakery products” and “restaurants”. This sector has also strong backward linkages with “cultivation, horticulture”, “chemicals and chemical products”, “other services”, “transport and telecommunication” and “financial services, insurance and bank”. Furthermore, either one unit increase in the final demand of sugar or one unit decrease in the sugar import increases the output of whole economic, agricultural and fishing, industry and mining, and services sectors by 2.3060, 0.6019, 1.4331, and 0.2710 unit, respectively. The increasing coefficients of the value added for the above sectors are 0.4308, 0.3700, and 0.1992 unit, respectively.

  15. VALUE-ADDED TAX AND ITS EFFICIENCY: EU–28 AND TURKEY

    Directory of Open Access Journals (Sweden)

    Sabina Hodzic

    2017-06-01

    Full Text Available This paper analyses value-added tax (VAT, with special emphasis on efficiency in the EU-28 Member States and Turkey, over the period from 2009 to 2013. From the results of the analysis, we concluded that, the highest efficiency ratio (50.8 was recorded in Croatia in 2013. This indicates that Croatia’s value-added tax revenues as percentage of gross domestic product in the state budget were very high (12.7 in comparison to Turkey’s (9.0 in 2013. As such, VAT is one of the most important taxes in the EU-28 Member States and many countries worldwide, like Turkey. The current VAT system in EU-28 Member States and Turkey is quite complex for the growing number of businesses operating cross-border. To increase investment, competitiveness and growth, an action plan on VAT is proposed for the creation of a single VAT area. The VAT system needs to be more efficient and simpler for businesses to use.

  16. Value added effects of motivation in corporate administration of ...

    African Journals Online (AJOL)

    Motivation has always been touted as the tonic to engender increased productivity in order to achieve higher output towards the attainment of projected turnover. It is also seen as an inevitable aspect of corporate sacrifice directed at the human capital resources of any organization hence many organizational managements ...

  17. Bio-composites : opportunities for value-added biobased materials

    Energy Technology Data Exchange (ETDEWEB)

    Drzal, L.T. [Michigan State Univ., East Lansing, MI (United States). Dept. of Chemical Engineering and Materials Science]|[Michigan State Univ., East Lansing, MI (United States). Composite Materials and Structures Center

    2003-07-01

    In order to reduce dependency on foreign oil, there is a growing need to develop and commercialize new bio-based green materials and technologies that can produce bio-based structural materials that are competitive with current synthetic products. The use of bio-based products would also improve the environment and create new opportunities for the agricultural economy. This paper described ongoing research into bio-based materials and products that replace petroleum-based products. In particular, it examined the use of biocomposites made by embedding natural/biofibers such as kenaf, hemp, flax, jute, henequen, pineapple leaf fiber, corn stalk fibers and native Michigan grasses into petroleum-derived traditional plastics such as polypropylene, unsaturated polyesters and epoxies. It also examines the use of green biocomposites developed by embedding these bio-fibers into renewable resource-based bioplastics such as cellulosic plastics and soy-based plastics. New processing methods that combine biofibers with plastics were needed to produce the biocomposites with desirable mechanical properties. The study showed that biofiber reinforced petroleum-based plastic biocomposites can produce a structural material that offers a balance between ecology, economy and technology. The potential for using these materials for automotive and building materials was also presented. 1 tab., 28 figs.

  18. Sustainable innovation : In Search for the Value Added Configuration

    NARCIS (Netherlands)

    Weijs, R.; Faber, N.

    2010-01-01

    The concept of sustainable innovation goes beyond realizing technical solutions. For innovation to be effective, knowledge that is developed during the innovating activity requires to be dispersed to assure benefit of the innovation in production, use, maintenance and disposal. Actually doing so

  19. High value added lipids produced by microorganisms: a potential use of sugarcane vinasse.

    Science.gov (United States)

    Fernandes, Bruna Soares; Vieira, João Paulo Fernandes; Contesini, Fabiano Jares; Mantelatto, Paulo Eduardo; Zaiat, Marcelo; Pradella, José Geraldo da Cruz

    2017-12-01

    This review aims to present an innovative concept of high value added lipids produced by heterotrophic microorganisms, bacteria and fungi, using carbon sources, such as sugars, acids and alcohols that could come from sugarcane vinasse, which is the main byproduct from ethanol production that is released in the distillation step. Vinasse is a rich carbon source and low-cost feedstock produced in large amounts from ethanol production. In 2019, the Brazilian Ministry of Agriculture, Livestock and Food Supply estimates that growth of ethanol domestic consumption will be 58.8 billion liters, more than double the amount in 2008. This represents the annual production of more than 588 billion liters of vinasse, which is currently used as a fertilizer in the sugarcane crop, due to its high concentration of minerals, mainly potassium. However, studies indicate some disadvantages such as the generation of Greenhouse Gas emission during vinasse distribution in the crop, as well as the possibility of contaminating the groundwater and soil. Therefore, the development of programs for sustainable use of vinasse is a priority. One profitable alternative is the fermentation of vinasse, followed by an anaerobic digester, in order to obtain biomaterials such as lipids, other byproducts, and methane. Promising high value added lipids, for instance carotenoids and polyunsaturated fatty acids (PUFAS), with a predicted market of millions of US$, could be produced using vinasse as carbon source, to guide an innovative concept for sustainable production. Example of lipids obtained from the fermentation of compounds present in vinasse are vitamin D, which comes from yeast sucrose fermentation and Omega 3, which can be obtained by bacteria and fungi fermentation. Additionally, several other compounds present in vinasse can be used for this purpose, including sucrose, ethanol, lactate, pyruvate, acetate and other carbon sources. Finally, this paper illustrates the potential market and

  20. Commercial Demonstration of Wood Recovery, Recycling, and Value Adding Technologies

    Energy Technology Data Exchange (ETDEWEB)

    Auburn Machinery, Inc.

    2004-07-15

    This commercial demonstration project demonstrated the technical feasibility of converting low-value, underutilized and waste stream solid wood fiber material into higher valued products. With a growing need to increase product/production yield and reduce waste in most sawmills, few recovery operations and practically no data existed to support the viability of recovery operations. Prior to our efforts, most all in the forest products industry believed that recovery was difficult, extremely labor intensive, not cost effective, and that recovered products had low value and were difficult to sell. This project provided an opportunity for many within the industry to see through demonstration that converting waste stream material into higher valued products does in fact offer a solution. Our work, supported by the U.S. Department of Energy, throughout the project aimed to demonstrate a reasonable approach to reducing the millions of recoverable solid wood fiber tons that are annually treated as and converted into low value chips, mulch and fuel. Consequently sawmills continue to suffer from reduced availability of forest resources, higher raw material costs, growing waste disposal problems, increased global competition, and more pressure to operate in an Environmentally Friendly manner. It is our belief (based upon the experience of this project) that the successful mainstreaming of the recovery concept would assist in alleviating this burden as well as provide for a realistically achievable economic benefit to those who would seriously pursue the concept and tap into the rapidly growing ''GREEN'' building marketplace. Ultimately, with participation and aggressive pursuit of the recovery concept, the public would benefit in that: (1) Landfill/disposal waste volume could be reduced adding greater life to existing municipal landfill sites thereby minimizing the need to prematurely license and open added facilities. Also, there would be a cost

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

    International Nuclear Information System (INIS)

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

    2001-01-01

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

  2. From maturity to value-added innovation: lessons from the pharmaceutical and agro-biotechnology industries.

    Science.gov (United States)

    Mittra, James; Tait, Joyce; Wield, David

    2011-03-01

    The pharmaceutical and agro-biotechnology industries have been confronted by dwindling product pipelines and rapid developments in life sciences, thus demanding a strategic rethink of conventional research and development. Despite offering both industries a solution to the pipeline problem, the life sciences have also brought complex regulatory challenges for firms. In this paper, we comment on the response of these industries to the life science trajectory, in the context of maturing conventional small-molecule product pipelines and routes to market. The challenges of managing transition from maturity to new high-value-added innovation models are addressed. Furthermore, we argue that regulation plays a crucial role in shaping the innovation systems of both industries, and as such, we suggest potentially useful changes to the current regulatory system. Copyright © 2010 Elsevier Ltd. All rights reserved.

  3. Two-way communication promote value-added services

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-06-01

    This article reviews a number of developments in the efforts of electric utilities to establish two-way communications with their customers in order to develop products and services to fit each customer`s needs. In their efforts, utilities are facing an array of technology, including broadband, radio frequency, cellular, satellite, dial inbound, and power line carrier current. Individual efforts with each technology are noted. In many cases, the utilities are finding that existing cable and telephone companies are powerful allies in their efforts. Finding that their technology is marketable, the electric utilities are also diversifying horizontally and marketing their communications tools to other, both inside and outside of the utility industry.

  4. Coaching Small Biotech Companies into Success: The Value-adding Function of VC

    OpenAIRE

    Terttu Luukkonen,; Mari Maunula,

    2006-01-01

    The paper reports an empirical study on the non-financial value-added provided by Venture Capital investors to their investee firms. This study will use a four-class grouping of the various non-financial value-adding capabilities provided by VC firms, namely, scouting, monitoring, signalling and value-adding services. The study examines biotechnology industry in Finland. Finland has a dual system with independent (partially ever-green) VC companies and public or semi-public VC organisations. ...

  5. PENGUKURAN KINERJA PERUSAHAAN PT. HADJI KALLA DENGAN MENGGUNAKAN ANALISIS ECONOMIC VALUE ADDED

    OpenAIRE

    2013-01-01

    Tujuan dari penelitian ini adalah mengetahui kinerja Economic Value Added (EVA) yang dicapai oleh perusahaan PT. Hadji Kalla, sedangkan metode analisis yang digunakan dalam penelitian ini adalah analisis perkembangan Economic Value Added (EVA), Net Operating Profit After Tax (NOPAT) dan The purpose of this study was to determine the performance of the Economic Value Added (EVA), which is achieved by the company PT. Hadji Kalla...

  6. The economic impact of reduced value added tax rates for groceries

    Directory of Open Access Journals (Sweden)

    Slavomíra Martinková

    2016-12-01

    Full Text Available The value added tax represents one of the most important sources of state budget revenues of EU Member States. The basic value added tax rate is in the EU currently between 15% in Luxembourg to 27% applied in Hungary. The revenues from this tax represent an average of 17.5% of all tax revenues of EU countries and create an average GDP of 7.0% (year 2016, EU 28. As revenues from value added tax represent a stable income of state budget, the legislative changes in the system of value added tax, mainly its reductions as well as its imposition on groceries, can significantly influence further macroeconomic development. In the last year, the government of the Slovak Republic implemented changes in universal indirect taxing in such way that in addition to the standard value added tax rate of 20%, the Act No. 268/2015 on Value added tax adopted in 2016 a decreased value added tax rate of 10% on selected groceries, in order to support domestic producers and reduce the tax burden of low-income and middle-income groups. According to the European Commission (2007, the reduced rate of value added tax in selected cases has its justification and importance in the country's economy. The aim of this paper is to analyse the economic impact of the applied reduced value added tax on food in the Slovak Republic in the context of household expenditures and revenues of the state budget.

  7. A Study on Value Added Tax for Business Enterprise Taxation - An Introduction

    OpenAIRE

    安部,知格

    2002-01-01

    In recent years,the argument whetter we should switch over the base of taxation for business enterprise from the income standard to other standards or not is rising. In these circumstances,as one of the other standards,the value-added tax has been taken up. The value-added tax appeared in Japan as the one which can be replaced income standard taxation for business enterprise by Shoup Mission in 1949. This paper considers the meaning of the value-added tax. Consequently,I think,the value-added...

  8. Wood ethanol: a BC value-added opportunity

    Energy Technology Data Exchange (ETDEWEB)

    McCloy, B. W.; O' Connor, D. V.

    1998-12-01

    The environmental, economic and social benefits to be derived from the conversion of woodwaste to ethanol are reviewed as part of the justification by the Greenhouse Gas Forum, a multi-stakeholder environmental advisory group, to recommend to the BC government to support the development and commercialization of technologies to produce ethanol fuel using waste from British Columbia's sawmills. The Greenhouse Gas Forum also recommended government support for the construction of a demonstration ethanol plant by the private sector. The principal arguments underlying the Greenhouse Gas Forum's recommendations are: (1) reduction in BC's greenhouse gas emissions by one mega tonne, or two per cent of BC's 1990 emissions, (2) reducing carbon monoxide , nitrogen oxides, volatile organic compounds and other toxic emissions that contribute to urban smog, and (3) accelerating the elimination of sawmill waste burners and providing a substitute for MMT (methylcyclopentadienyl manganese tricarbonyl, a fuel additive) and MTBE ( methyl tertiary butyl ether, a component used in gasoline), thus helping to reduce health hazards from fine particulate inhalation. Economic and social benefits envisaged include creation of leading edge technology at the University of British Columbia, a substantial number of new jobs, and the potential for the development of various co-products from wood ethanol conversion. The report examines five different technologies to produce ethanol (the processes developed by Iogen, BC International, and Arkenol Inc., the Paszner ACOS process and a gasification-fermentation process), the market demand for ethanol blended gasoline and concludes that there are strong environmental, health and economic reasons for BC to increase the use of wood-ethanol as a transportation fuel and to support the establishment of an ethanol plant using wood residue. 27 refs., 5 tabs., 6 figs., 1 glossary.

  9. Wood ethanol: a BC value-added opportunity

    International Nuclear Information System (INIS)

    McCloy, B. W.; O'Connor, D. V.

    1998-12-01

    The environmental, economic and social benefits to be derived from the conversion of woodwaste to ethanol are reviewed as part of the justification by the Greenhouse Gas Forum, a multi-stakeholder environmental advisory group, to recommend to the BC government to support the development and commercialization of technologies to produce ethanol fuel using waste from British Columbia's sawmills. The Greenhouse Gas Forum also recommended government support for the construction of a demonstration ethanol plant by the private sector. The principal arguments underlying the Greenhouse Gas Forum's recommendations are: (1) reduction in BC's greenhouse gas emissions by one mega tonne, or two per cent of BC's 1990 emissions, (2) reducing carbon monoxide , nitrogen oxides, volatile organic compounds and other toxic emissions that contribute to urban smog, and (3) accelerating the elimination of sawmill waste burners and providing a substitute for MMT (methylcyclopentadienyl manganese tricarbonyl, a fuel additive) and MTBE ( methyl tertiary butyl ether, a component used in gasoline), thus helping to reduce health hazards from fine particulate inhalation. Economic and social benefits envisaged include creation of leading edge technology at the University of British Columbia, a substantial number of new jobs, and the potential for the development of various co-products from wood ethanol conversion. The report examines five different technologies to produce ethanol (the processes developed by Iogen, BC International, and Arkenol Inc., the Paszner ACOS process and a gasification-fermentation process), the market demand for ethanol blended gasoline and concludes that there are strong environmental, health and economic reasons for BC to increase the use of wood-ethanol as a transportation fuel and to support the establishment of an ethanol plant using wood residue. 27 refs., 5 tabs., 6 figs., 1 glossary

  10. Microbial chemical factories: recent advances in pathway engineering for synthesis of value added chemicals.

    Science.gov (United States)

    Dhamankar, Himanshu; Prather, Kristala L J

    2011-08-01

    The dwindling nature of petroleum and other fossil reserves has provided impetus towards microbial synthesis of fuels and value added chemicals from biomass-derived sugars as a renewable resource. Microbes have naturally evolved enzymes and pathways that can convert biomass into hundreds of unique chemical structures, a property that can be effectively exploited for their engineering into Microbial Chemical Factories (MCFs). De novo pathway engineering facilitates expansion of the repertoire of microbially synthesized compounds beyond natural products. In this review, we visit some recent successes in such novel pathway engineering and optimization, with particular emphasis on the selection and engineering of pathway enzymes and balancing of their accessory cofactors. Copyright © 2011 Elsevier Ltd. All rights reserved.

  11. Upgrading of lignocellulosic biorefinery to value-added chemicals: Sustainability and economics of bioethanol-derivatives

    DEFF Research Database (Denmark)

    Cheali, Peam; Posada, John A.; Gernaey, Krist

    2015-01-01

    with a sustainability assessment method is used as evaluation tool. First, an existing superstructure representing the lignocellulosic biorefinery design network is extended to include the options for catalytic conversion of bioethanol to value-added derivatives. Second, the optimization problem for process upgrade...... of operating profit for biorefineries producing bioethanol-derived chemicals (247 MM$/a and 241 MM$/a for diethyl ether and 1,3-butadiene, respectively). Second, the optimal designs for upgrading bioethanol (i.e. production of 1,3-butadiene and diethyl ether) performed also better with respect...... to sustainability compared with the petroleum-based processes. In both cases, the effects of the market price uncertainties were also analyzed by performing quantitative economic risk analysis and presented a significant risk of investment for a lignocellulosic biorefinery (12 MM$/a and 92 MM$/a for diethyl ether...

  12. Analysis of value added services on GDP Growth Rate using Data Mining Techniques

    Directory of Open Access Journals (Sweden)

    Douglas KUNDA

    2017-08-01

    Full Text Available The growth of Information Technology has spawned large amount of databases and huge data in numerous areas. The research in databases and information technology has given rise to an approach to store and manipulate this data for further decision making. In this paper certain data mining techniques were adopted to analyze the data that shows relevance with desired attributes. Regression technique was adopted to help us find out the influence of Agriculture, Service and Manufacturing on the performance of gross domestic product (GDP. Trend and time series technique was applied to the data to help us find out what trend of GDP with respect to service, agriculture and manufacturing sector for the past decade has been. Finally Correlation was also used to help us analyze the relationship among the variables (service, agriculture and manufacturing sector. From the three techniques analyzed, service value added variable was the most prominent variable which showed the strong influence on GDP growth rate.

  13. Value-Added Business Based On Small Scale Of Fisheries A Case Study On Nortern And Shouthern Coasts Of Java Lamongan And Pelabuhanratu Regency Indonesia

    Directory of Open Access Journals (Sweden)

    Budi Wardono

    2015-08-01

    Full Text Available The development of fisheries sector is intended to improve the role of creating a strong linkage with other sectors by increasing the value added absorbing labor forces and increasing peoples income so that this can make the economy grow well. The value added is a value that increases due to a commodity that has been processed transported or stored in a production. Lamongan and Pelabuhanratu regencies are one of fisheries centers on the north and the south coast of Java Island. The aim of this research was to know the value added and the business margin of fisheries from the processing and marketing aspects. The research was carried out in two locations Northern coast Lamongan regencies and Shouther coasts Pelabuhanratu regencies Indoneisa. The data used were primary data the people involved in the business including fishing marketing and processing product. The results showed that the process of fisheries product yielded the value added and margin that were created from the incorporation of business benefit added input contribution other input and direct reward for the labor forces. The value added and the business margin of product processing can reach 2 to 3 fold from the main input value. The value added and the business margin of fisheries product processing were very big. This was the source of economy growth there. The effort to develop the business of fisheries product processing in the small scale need to be supported with various programs especially in the market access and funding.

  14. The Value Added Tax Implications of Illegal Transactions

    Directory of Open Access Journals (Sweden)

    SP van Zyl

    2011-01-01

    Full Text Available In the case of MP Finance Group CC (In Liquidation v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether or not the decision in the MP Finance-case (and preceding cases on the taxation of illegal receipts can be applied to determine if illegal transactions are subject to VAT and moreover if a trader in illegal goods and services should register as a VAT vendor. Although strictly speaking no analogy can be drawn between the charging provisions for income tax and VAT, it is clear that in the determination of the taxability of illegal income, the courts applied the principle of tax neutrality. In terms of the principle of tax neutrality, taxes are not concerned with the legality or illegality of a transaction, but rather with whether the transaction complies with the requirements for it to be taxed or not. That said, the European Court of Justice has a different approach in applying this principle. According to the European Court of Justice where the intrinsic nature of the goods excludes it from the commercial arena (like narcotic drugs it should not be subject to VAT, but where the goods compete with a legal market it must be subject to VAT. Charging VAT on illegal transactions might give the impression that government benefits from criminal activities. However, if illegal transactions are not subject to VAT the trader in illegal goods will benefit as his products will be 14% cheaper than his rival’s. Is this necessarily a moral dilemma? In conclusion three arguments can be deduced on the question if illegal transactions should be subject to VAT:1. Illegal transactions should not be taxed at all. Illegal goods or services fall outside the sphere of the application of the charging provision in section 7(1 of the VAT Act. Moreover, taxing illegal transactions lends a quasi-validity to the contract and gives the impression that

  15. The Reliability, Impact, and Cost-Effectiveness of Value-Added Teacher Assessment Methods

    Science.gov (United States)

    Yeh, Stuart S.

    2012-01-01

    This article reviews evidence regarding the intertemporal reliability of teacher rankings based on value-added methods. Value-added methods exhibit low reliability, yet are broadly supported by prominent educational researchers and are increasingly being used to evaluate and fire teachers. The article then presents a cost-effectiveness analysis…

  16. Stability of Teacher Value-Added Rankings across Measurement Model and Scaling Conditions

    Science.gov (United States)

    Hawley, Leslie R.; Bovaird, James A.; Wu, ChaoRong

    2017-01-01

    Value-added assessment methods have been criticized by researchers and policy makers for a number of reasons. One issue includes the sensitivity of model results across different outcome measures. This study examined the utility of incorporating multivariate latent variable approaches within a traditional value-added framework. We evaluated the…

  17. English Value-Added Measures: Examining the Limitations of School Performance Measurement

    Science.gov (United States)

    Perry, Thomas

    2016-01-01

    Value-added "Progress" measures are to be introduced for all English schools in 2016 as "headline" measures of school performance. This move comes despite research highlighting high levels of instability in value-added measures and concerns about the omission of contextual variables in the planned measure. This article studies…

  18. The Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures

    OpenAIRE

    John Darcy

    2011-01-01

    This research performed a partial test of the instrumental validity of the stakeholder model by examining the value relevance of value added relative to income and the incremental value relevance of two stakeholder compensation components of value added, wages and interest for Japan, Germany, United States, and United Kingdom.

  19. The Politics and Statistics of Value-Added Modeling for Accountability of Teacher Preparation Programs

    Science.gov (United States)

    Lincove, Jane Arnold; Osborne, Cynthia; Dillon, Amanda; Mills, Nicholas

    2014-01-01

    Despite questions about validity and reliability, the use of value-added estimation methods has moved beyond academic research into state accountability systems for teachers, schools, and teacher preparation programs (TPPs). Prior studies of value-added measurement for TPPs test the validity of researcher-designed models and find that measuring…

  20. Value Added Service and Service Quality from the Customer’s Perspective: An Empirical Investigation in Thai Telecommunication Industry

    Directory of Open Access Journals (Sweden)

    Saowanee Srikanjanarak

    2009-12-01

    Full Text Available Increasing global competition has led to an intensively competitive market among service providers. Several organizations have created and developed a variety of products or services; in particular the telecommunications industry has developed mobile phone services. Various value-added services linked to mobile phone services, such as communication, entertainment, information services and money transfer services have been intensively incorporated to sustain and serve the customer’s need, which in turn demands performance maximization. In service marketing literature, SERVQUAL and SERVPERF have been reported as failing to measure service quality in new industries such as the retail industry’s B2B service. Therefore, service quality models for the mobile phone service industry need to be further developed.Service quality models have placed little focus on value-added services and no research has yet operationalized the concept of value-added services in a service quality model from the customer’s perspective of the service industry. Hence, this paper aims to conceptualize a service quality model based on Gronroos’ Model, other exploratory research and the current market situation in the service context. A total of 998 structured questionnaires were distributed to pre-paid mobile phones users in nine provinces around Thailand. The results indicate four dimensions of service quality. The value-added services have shown a particularly high level of measurements of satisfaction. These findings reveal a meaningful insight into how customers perceive the value-added services offered by service providers. This will help managers to design an appropriate variety of service options that suit their customers and in turn may lead to the development of a long-term relationship with their organizations.

  1. A Method for Proposing Valued-Adding Attributes in Customized Housing

    Directory of Open Access Journals (Sweden)

    Cynthia S. Hentschke

    2014-12-01

    Full Text Available In most emerging economies, there has been many incentives and high availability of funding for low-cost housing projects. This has encouraged product standardization and the application of mass production ideas, based on the assumption that this is the most effective strategy for reducing costs. However, the delivery of highly standardized housing units to customers with different needs, without considering their lifestyle and perception of value, often results in inadequate products. Mass customization has been pointed out as an effective strategy to improve value generation in low-cost housing projects, and to avoid waste caused by renovations done in dwellings soon after occupancy. However, one of the main challenges for the implementation of mass customization is the definition of a set of relevant options based on users’ perceived value. The aim of this paper is to propose a method for defining value adding attributes in customized housing projects, which can support decision-making in product development. The means-end chain theory was used as theoretical framework to connect product attributes and costumers’ values, through the application of the laddering technique. The method was tested in two house-building projects delivered by a company from Brazil. The main contribution of this method is to indicate the customization units that are most important for users along with the explanation of why those units are the most relevant ones.

  2. Investigating the interdependence between non-hydroelectric renewable energy, agricultural value added, and arable land use in Argentina

    OpenAIRE

    Ben Jebli, Mehdi; Ben Youssef, Slim

    2017-01-01

    We examine the dynamic relationships between per capita carbon dioxide (CO2) emissions, real gross domestic product (GDP), non-hydroelectric renewable energy (NHRE) consumption, agricultural value added (AVA), and agricultural land (AGRL) use for the case of Argentina over the period 1980-2013 by employing the autoregressive distributed lag (ARDL) bounds approach to cointegration and Granger causality tests. The Wald test confirms the existence of a long-run cointegration between variables. T...

  3. How Do Value-Added Indicators Compare to Other Measures of Teacher Effectiveness? What We Know Series: Value-Added Methods and Applications. Knowledge Brief 5

    Science.gov (United States)

    Harris, Douglas N.

    2012-01-01

    In the recent drive to revamp teacher evaluation and accountability, measures of a teacher's value added have played the starring role. But the star of the show is not always the best actor, nor can the star succeed without a strong supporting cast. In assessing teacher performance, observations of classroom practice, portfolios of teachers' work,…

  4. Distributions of positive correlations in sectoral value added growth in the global economic network*

    Science.gov (United States)

    Maluck, Julian; Donner, Reik V.

    2017-02-01

    International trade has grown considerably during the process of globalization. Complex supply chains for the production of goods have resulted in an increasingly connected International Trade Network (ITN). Traditionally, direct trade relations between industries have been regarded as mediators of supply and demand spillovers. With increasing network connectivity the question arises if higher-order relations become more important in explaining a national sector's susceptibility to supply and demand changes of its trading partner. In this study we address this question by investigating empirically to what extent the topological properties of the ITN provide information about positive correlations in the production of two industry sectors. We observe that although direct trade relations between industries serve as important indicators for correlations in the industries' value added growth, opportunities of substitution for required production inputs as well as second-order trade relations cannot be neglected. Our results contribute to a better understanding of the relation between trade and economic productivity and can serve as a basis for the improvement of crisis spreading models that evaluate contagion threats in the case of a node's failure in the ITN.

  5. Trade in value added in the West Pacific: An input-output analysis

    OpenAIRE

    Nakamura, Yoichi

    2015-01-01

    The evolution of trade between the four regions in the West Pacific in both gross and value added terms is analyzed using international input-output tables. It is found that value added exports of computers and electronic equipment of the Asian economies are very limited in comparison with their gross exports, and that the largest shares of value added exports were accounted for by the services sectors in every region, particularly so in Japan and the US. Surpluses and deficits in bilateral t...

  6. Economic value added or earnings: What explains market value in Indian firms?

    Directory of Open Access Journals (Sweden)

    Nufazil Altaf

    2016-12-01

    Full Text Available The purpose of this paper is to empirically test the claim made by Stern Stewart & Company that economic value added is a better metric that traditional earning based measures in explaining market value. For better exposition, a sample of 325 Indian firms has been divided into two parts- 170 firms belonging to Indian manufacturing companies and 155 companies belonging to the Indian service sector. After performing univariate and multivariate regression analyses, the results of the study reveal that the operating income has a strong linkage with market value added in both manufacturing and service sectors. For both the sectors, the economic value added shows weaker but positive relationship with the market value added.

  7. Analisis Economic Value Added (EVA) dalam Menilai Kinerja Keuangan Perusahaan pada PT. Unilever Indonesia, Tbk.

    OpenAIRE

    Zulfauzi

    2011-01-01

    The purpose of this research is to know the financial performance of PT. Unilever Indonesia, Tbk which is measured by Economic Value Added (EVA). Variable which is needed to compute The EVA are Net Profit After Tax (NOPAT), Cost of Capital (CoC), and Economic Value Added (EVA). EVA concept is different with another financial performance instruments. Because in computing EVA, Cost of Capital is included. That’s why accounting profitable company doesn’t mean it has positive EV...

  8. Changes of the value added tax in the tax-harmonization process with EC directives

    Directory of Open Access Journals (Sweden)

    Andrea Votavová

    2005-01-01

    Full Text Available The aim of this article is to bring near the topical process of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 – 2003 and I will describe and analyse the choice sections of the value added tax law (with the effective date from 1. 5. 2004. I will explain the changes by tax rates.

  9. Value-added materials from the hydrometallurgical processing of jarosite waste

    Directory of Open Access Journals (Sweden)

    Wilson Benjamin P.

    2016-01-01

    Full Text Available Jarosite is a leach residue that can be produced by industrial bulk metal treatment processes and typically has the chemical formula MxFe3(SO42(OH6, where M normally represents a metal cation. The largest source of jarosite is electrolytic zinc processing [1], which worldwide has an annual production of 11-12 Mt and an associated jarosite waste of 5-6 Mt that can cause important challenges due to its classification as a problem waste. Moreover, as zinc ore typically contains many other commercial/critical metals, the content of valuable materials in this material is significant. An analysis of jarosite from Kokkola, Finland shows that it contained as much metal as many present day commercial ores: ~15% iron, 2% zinc, 3 % lead, 150 g/t silver, 0.5 g/t gold, 100 g/t indium and 40 g/t gallium. Until now, jarosite related research has concentrated on its use in landfill and construction purposes [2], though there is increasing interest in finding methods to efficiently reprocess/recycle jarosite into valuable products [3, 4]. The hydrometallurgical process currently under development by VTT and Aalto University exploits jarosite powdery nature to undertake wet chemical processing. This low cost and energy efficient operation is targeted at the recovery of concentrates which contain the major value-added metals.

  10. Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2016-09-01

    Full Text Available The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

  11. Relating life cycle assessment indicators to gross value added for Dutch dairy farms

    International Nuclear Information System (INIS)

    Thomassen, M.A.; Dolman, M.A.; Van Calker, K.J.; De Boer, I.J.M.

    2009-01-01

    Sustainable dairy production requires farms that are economically viable, environmentally sound and socially acceptable. A low environmental impact of milk production is not necessarily associated with an economically viable farm. To gain insight into a possible trade-off between economic and environmental sustainability, the relation between the environmental and economic indicators of dairy farms was quantified, and farm characteristics that influence this relation were identified. Economic and environmental indicators were quantified for 119 specialized dairy farms in 2005, based on data from the Dutch Farm Accountancy Data Network (FADN). Economic indicators used were: gross value added expressed per kg fat-and-protein-corrected milk (FPCM) or expressed per unit of labour, i.e. labour productivity. Environmental indicators used were: land use per kg FPCM, energy use per kg FPCM, global warming potential per kg FPCM, eutrophication and acidification potential per kg FPCM or per ha of land. Environmental indicators were deduced from a life cycle assessment. High labour productivity on dairy farms was associated with low on-farm energy use, total and on-farm land use, total and on-farm global warming potential, and total and off-farm acidification potential per kg FPCM. High labour productivity, however, was associated also with high on-farm eutrophication and acidification potential per hectare. From partial least squares regression analysis, it was concluded that relations between economic and environmental indicators were affected mainly by milk production per ha, annual milk production per cow, farm size, and amount of concentrates per kg FPCM. An increase in annual milk production per cow, for example, not only increased labour productivity, reduced energy use and global warming potential per kg FPCM but also, in the case of an unchanged stocking density, increased eutrophication and acidification per ha. To be economically and environmentally sustainable

  12. Value management program: performance, quantification, and presentation of imaging value-added actions.

    Science.gov (United States)

    Patel, Samir

    2015-03-01

    Health care is in a state of transition, shifting from volume-based success to value-based success. Hospital executives and referring physicians often do not understand the total value a radiology group provides. A template for easy, cost-effective implementation in clinical practice for most radiology groups to demonstrate the value they provide to their clients (patients, physicians, health care executives) has not been well described. A value management program was developed to document all of the value-added activities performed by on-site radiologists, quantify them in terms of time spent on each activity (investment), and present the benefits to internal and external stakeholders (outcomes). The radiology value-added matrix is the platform from which value-added activities are categorized and synthesized into a template for defining investments and outcomes. The value management program was first implemented systemwide in 2013. Across all serviced locations, 9,931.75 hours were invested. An annual executive summary report template demonstrating outcomes is given to clients. The mean and median individual value-added hours per radiologist were 134.52 and 113.33, respectively. If this program were extrapolated to the entire field of radiology, approximately 30,000 radiologists, this would have resulted in 10,641,161 uncompensated value-added hours documented in 2013, with an estimated economic value of $2.21 billion. Copyright © 2015 American College of Radiology. Published by Elsevier Inc. All rights reserved.

  13. Intellectual Capital Approach to Modern Management through the Perspective of a Company’s Value Added

    Directory of Open Access Journals (Sweden)

    Simona Survilaitė

    2015-03-01

    Full Text Available The importance of value creation in small and medium-sized business companies has always been in focus. The changing environment makes a strong impact on all companies all over the world. Nowadays, the value added, which is created by the company, not only depends on tangible but also on intangible assets. It is not enough just to manage internal resources to be efficient or generate high value added. Knowledge and information as an important tool for the management of the external environment have become a new factor of a company. Since elements of the intellectual capital system are intangible and hardly measurable in company’s value added, this paper aims to create a model for the analysis of the creation of a company’s value added through intellectual capital. Subsequent to the review of literature on value creation and management, the authors proposed a model for value creation through intermediate, which presented three main elements of value added creation.

  14. Exploring the potential uses of value-added metrics in the context of postgraduate medical education.

    Science.gov (United States)

    Gregory, Simon; Patterson, Fiona; Baron, Helen; Knight, Alec; Walsh, Kieran; Irish, Bill; Thomas, Sally

    2016-10-01

    Increasing pressure is being placed on external accountability and cost efficiency in medical education and training internationally. We present an illustrative data analysis of the value-added of postgraduate medical education. We analysed historical selection (entry) and licensure (exit) examination results for trainees sitting the UK Membership of the Royal College of General Practitioners (MRCGP) licensing examination (N = 2291). Selection data comprised: a clinical problem solving test (CPST); a situational judgement test (SJT); and a selection centre (SC). Exit data was an applied knowledge test (AKT) from MRCGP. Ordinary least squares (OLS) regression analyses were used to model differences in attainment in the AKT based on performance at selection (the value-added score). Results were aggregated to the regional level for comparisons. We discovered significant differences in the value-added score between regional training providers. Whilst three training providers confer significant value-added, one training provider was significantly lower than would be predicted based on the attainment of trainees at selection. Value-added analysis in postgraduate medical education potentially offers useful information, although the methodology is complex, controversial, and has significant limitations. Developing models further could offer important insights to support continuous improvement in medical education in future.

  15. Management of Tax Payments Under the Definitive Value Added Tax Regime

    Directory of Open Access Journals (Sweden)

    Jurušs Māris

    2018-04-01

    Full Text Available There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutual settlement mechanism in cases of intra-community transactions. The aim of this research is to develop a possible solution for the management of tax payments under the definitive value added tax regime. The results of the research show that to manage tax payments, several payment management systems can be used. However, as a solution, a special clearing system could be introduced. Quantitative research methods such as statistical methods were used in order to analyze the situation of tax fraud in EU and its main causes, as well as mathematical modeling methods to analyze the definitive VAT system and to calculate the balance between countries in an example for clearing mechanism.

  16. Practical aspects of value added tax in the agricultural enterprises in the EU

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2007-01-01

    Full Text Available Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by withdrawing the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has the greatest development in the area of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member states – Czech Republic, Poland, Rumania, Slovak Republic and Hungary. Based on the EU regulations in the area of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory.

  17. Impact of value-adding services on quality, loyalty and brand equity in the brewing industry

    OpenAIRE

    Juga, J. (Jari); Juntunen, J. (Jouni); Paananen, M. (Mikko)

    2018-01-01

    Abstract Purpose: The purpose of this paper is to investigate the impact of logistics value-adding services and perceived service quality on brand equity among B2B customers of a brewery company. Design/methodology/approach: A theoretical model is developed and tested using survey data from 173 hotel, restaurant and catering (HoReCa) industry customers of a brewery company in Finland. Findings: Value-adding services play an important role in building the brewery company’s brand eq...

  18. Value-added conversion of waste cooking oil and post-consumer PET bottles into biodiesel and polyurethane foams.

    Science.gov (United States)

    Dang, Yu; Luo, Xiaolan; Wang, Feng; Li, Yebo

    2016-06-01

    A sustainable process of value-added utilization of wastes including waste cooking oil (WCO) and post-consumer PET bottles for the production of biodiesel and polyurethane (PU) foams was developed. WCO collected from campus cafeteria was firstly converted into biodiesel, which can be used as vehicle fuel. Then crude glycerol (CG), a byproduct of the above biodiesel process, was incorporated into the glycolysis process of post-consumer PET bottles collected from campus to produce polyols. Thirdly, PU foams were synthesized through the reaction of the above produced polyols with isocyanate in the presence of catalysts and other additives. The characterization of the produced biodiesel demonstrated that its properties meet the specification of biodiesel standard. The effect of crude glycerol loading on the properties of polyols and PU foams were investigated. All the polyols showed satisfactory properties for the production of rigid PU foams which had performance comparable to those of some petroleum-based analogs. A mass balance and a cost analysis for the conversion of WCO and waste PET into biodiesel and PU foams were also discussed. This study demonstrated the potential of WCO and PET waste for the production of value-added products. Copyright © 2016 Elsevier Ltd. All rights reserved.

  19. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Science.gov (United States)

    2010-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

  20. Value-added Data Services at the Goddard Earth Sciences Data and Information Services Center

    Science.gov (United States)

    Leptoukh, G. G.; Alcott, G. T.; Kempler, S. J.; Lynnes, C. S.; Vollmer, B. E.

    2004-05-01

    The NASA Goddard Earth Sciences Data and Information Services Center (GES DISC), in addition to serving the Earth Science community as one of the major Distributed Active Archive Centers (DAACs), provides much more than just data. Among the value-added services available to general users are subsetting data spatially and/or by parameter, online analysis (to avoid downloading unnecessary all the data), and assistance in obtaining data from other centers. Services available to data producers and high-volume users include consulting on building new products with standard formats and metadata and construction of data management systems. A particularly useful service is data processing at the DISC (i.e., close to the input data) with the users' algorithms. This can take a number of different forms: as a configuration-managed algorithm within the main processing stream; as a stand-alone program next to the on-line data storage; as build-it-yourself code within the Near-Archive Data Mining (NADM) system; or as an on-the-fly analysis with simple algorithms embedded into the web-based tools. Partnerships between the GES DISC and scientists, both producers and users, allow the scientists concentrate on science, while the GES DISC handles the of data management, e.g., formats, integration and data processing. The existing data management infrastructure at the GES DISC supports a wide spectrum of options: from simple data support to sophisticated on-line analysis tools, producing economies of scale and rapid time-to-deploy. At the same time, such partnerships allow the GES DISC to serve the user community more efficiently and to better prioritize on-line holdings. Several examples of successful partnerships are described in the presentation.

  1. Recent progress in the development of solid catalysts for biomass conversion into high value-added chemicals

    Science.gov (United States)

    Hara, Michikazu; Nakajima, Kiyotaka; Kamata, Keigo

    2015-06-01

    In recent decades, the substitution of non-renewable fossil resources by renewable biomass as a sustainable feedstock has been extensively investigated for the manufacture of high value-added products such as biofuels, commodity chemicals, and new bio-based materials such as bioplastics. Numerous solid catalyst systems for the effective conversion of biomass feedstocks into value-added chemicals and fuels have been developed. Solid catalysts are classified into four main groups with respect to their structures and substrate activation properties: (a) micro- and mesoporous materials, (b) metal oxides, (c) supported metal catalysts, and (d) sulfonated polymers. This review article focuses on the activation of substrates and/or reagents on the basis of groups (a)-(d), and the corresponding reaction mechanisms. In addition, recent progress in chemocatalytic processes for the production of five industrially important products (5-hydroxymethylfurfural, lactic acid, glyceraldehyde, 1,3-dihydroxyacetone, and furan-2,5-dicarboxylic acid) as bio-based plastic monomers and their intermediates is comprehensively summarized.

  2. Recent progress in the development of solid catalysts for biomass conversion into high value-added chemicals

    International Nuclear Information System (INIS)

    Hara, Michikazu; Nakajima, Kiyotaka; Kamata, Keigo

    2015-01-01

    In recent decades, the substitution of non-renewable fossil resources by renewable biomass as a sustainable feedstock has been extensively investigated for the manufacture of high value-added products such as biofuels, commodity chemicals, and new bio-based materials such as bioplastics. Numerous solid catalyst systems for the effective conversion of biomass feedstocks into value-added chemicals and fuels have been developed. Solid catalysts are classified into four main groups with respect to their structures and substrate activation properties: (a) micro- and mesoporous materials, (b) metal oxides, (c) supported metal catalysts, and (d) sulfonated polymers. This review article focuses on the activation of substrates and/or reagents on the basis of groups (a)–(d), and the corresponding reaction mechanisms. In addition, recent progress in chemocatalytic processes for the production of five industrially important products (5-hydroxymethylfurfural, lactic acid, glyceraldehyde, 1,3-dihydroxyacetone, and furan-2,5-dicarboxylic acid) as bio-based plastic monomers and their intermediates is comprehensively summarized. (focus issue review)

  3. Recent progress in the development of solid catalysts for biomass conversion into high value-added chemicals

    Science.gov (United States)

    Hara, Michikazu; Nakajima, Kiyotaka; Kamata, Keigo

    2015-01-01

    In recent decades, the substitution of non-renewable fossil resources by renewable biomass as a sustainable feedstock has been extensively investigated for the manufacture of high value-added products such as biofuels, commodity chemicals, and new bio-based materials such as bioplastics. Numerous solid catalyst systems for the effective conversion of biomass feedstocks into value-added chemicals and fuels have been developed. Solid catalysts are classified into four main groups with respect to their structures and substrate activation properties: (a) micro- and mesoporous materials, (b) metal oxides, (c) supported metal catalysts, and (d) sulfonated polymers. This review article focuses on the activation of substrates and/or reagents on the basis of groups (a)–(d), and the corresponding reaction mechanisms. In addition, recent progress in chemocatalytic processes for the production of five industrially important products (5-hydroxymethylfurfural, lactic acid, glyceraldehyde, 1,3-dihydroxyacetone, and furan-2,5-dicarboxylic acid) as bio-based plastic monomers and their intermediates is comprehensively summarized. PMID:27877800

  4. An Exploratory Study of Value-Added and Academic Optimism of Urban Reading Teachers

    Science.gov (United States)

    Huff-Franklin, Clairie L.

    2017-01-01

    The purpose of this study is to explore the correlation between state-recorded value- added (VA) scores and academic optimism (AO) scores, which measure teacher self-efficacy, trust, and academic emphasis. The sample for this study is 87 third through eighth grade Reading teachers, from fifty-five schools, in an urban school district in Ohio who…

  5. Evaluation of Value Added Tax Application Problems in Terms of Taxation of Electronic Commerce

    Directory of Open Access Journals (Sweden)

    Güneş ÇETİN GERGER

    2016-07-01

    Full Text Available Nowadays electronic taxation is being one of the important issues for revenue administrations. Tax administrations try to organize their tax system fairly and give attention on equity. Value added tax is most preferable taxes among the consumption taxes. Because it’s application is easy and taxpayers don’t show resistance to the value added tax. On electronic commerce value added taxes are using commonly. To provide equity in taxation, some taxation principles are adapted for value added taxes too. In this paper, we are trying to analyze the development of e-commerce in the world and e-taxation regulations and problems in the European Union (EU and Organization for Economic Cooperation and Development (OECD countries. The EU and OECD countries are making regulations in this issue. The last regulation is Base Erosion and Profit Shifting 15 point action plan in 2014. Taxation of the digital economy is the first action plan. In addition this, some regulations about taxation of digital economy are being done in Turkey in the case of Base Erosion and Profit Shifting action plan.

  6. On the Practices and Challenges of Measuring Higher Education Value Added: The Case of Colombia

    Science.gov (United States)

    Shavelson, Richard J.; Domingue, Benjamin W.; Mariño, Julián P.; Molina Mantilla, Adriana; Morales Forero, Andrés; Wiley, Edward E.

    2016-01-01

    Changes in the nature of higher education are leading towards increased interest in the assessment of student learning. This study considers an attempt to apply value-added models for the purposes of comparing student learning across institutions, taking care to discuss special considerations inherent to the application of these models to higher…

  7. Accounting for Co-Teaching: A Guide for Policymakers and Developers of Value-Added Models

    Science.gov (United States)

    Isenberg, Eric; Walsh, Elias

    2015-01-01

    We outline the options available to policymakers for addressing co-teaching in a value-added model. Building on earlier work, we propose an improvement to a method of accounting for co-teaching that treats co-teachers as teams, with each teacher receiving equal credit for co-taught students. Hock and Isenberg (2012) described a method known as the…

  8. Misreporting in the Value-Added Tax and the Optimal Enforcement

    NARCIS (Netherlands)

    Hoseini, M.

    2014-01-01

    A common fraud by registered traders in the value-added tax system is under-reporting sales and over-reporting purchases. This paper models this problem by linking the level of misreporting to the risk-aversion of taxpayers and the level of transactions with final consumers. In addition, it analyses

  9. How to Enforce Value-Added Tax? The Role of Inter-Sectoral Linkages

    NARCIS (Netherlands)

    Hoseini, M.

    2013-01-01

    Abstract: This paper models and empirically tests a self-enforcing feature of the value added tax (VAT) which is absent in the theory: An incentive that makes formal traders buy from suppliers who pay VAT too. In addition, it explores how the government can deploy this feature to enforce VAT more

  10. 76 FR 37774 - Announcement of Value-Added Producer Grant Application Deadlines

    Science.gov (United States)

    2011-06-28

    ... communities in urban or rural areas, with limited access to healthy foods and with a high poverty and hunger... DEPARTMENT OF AGRICULTURE Rural Business-Cooperative Service Announcement of Value-Added Producer Grant Application Deadlines AGENCY: Rural Business-Cooperative Service, USDA. ACTION: Notice of Funding...

  11. Handbook for Local Coordinators: Value-Added, Compact Disk, Union Catalog Test Phase.

    Science.gov (United States)

    Townley, Charles

    In 1988, the Associated College Libraries of Central Pennsylvania received a grant to create a value-added, compact disk, union catalog from the U.S. Department of Education's College Library Technology and Cooperative Grants Program, Title II of the Higher Education Act. Designed to contain, in time, 2,000,830 records from 17 member library…

  12. Methods for Accounting for Co-Teaching in Value-Added Models. Working Paper

    Science.gov (United States)

    Hock, Heinrich; Isenberg, Eric

    2012-01-01

    Isolating the effect of a given teacher on student achievement (value-added modeling) is complicated when the student is taught the same subject by more than one teacher. We consider three methods, which we call the Partial Credit Method, Teacher Team Method, and Full Roster Method, for estimating teacher effects in the presence of co-teaching.…

  13. The Disaggregation of Value-Added Test Scores to Assess Learning Outcomes in Economics Courses

    Science.gov (United States)

    Walstad, William B.; Wagner, Jamie

    2016-01-01

    This study disaggregates posttest, pretest, and value-added or difference scores in economics into four types of economic learning: positive, retained, negative, and zero. The types are derived from patterns of student responses to individual items on a multiple-choice test. The micro and macro data from the "Test of Understanding in College…

  14. Management of west African dwarf goats fed value-added cassava ...

    African Journals Online (AJOL)

    The need to assist the rural small ruminant farmers in the proper feeding of their animals brought about the formulation and recommendation of value-added cassava-based diet(s) which the low income rural farmers can adopt for the feeding of their West African Dwarf (WAD) goats. This was premised on the observation of ...

  15. Getting Value out of Value-Added: Report of a Workshop

    Science.gov (United States)

    Braun, Henry, Ed.; Chudowsky, Naomi, Ed.; Koenig, Judith, Ed.

    2010-01-01

    Value-added methods refer to efforts to estimate the relative contributions of specific teachers, schools, or programs to student test performance. In recent years, these methods have attracted considerable attention because of their potential applicability for educational accountability, teacher pay-for-performance systems, school and teacher…

  16. Value Adding Management of buildings and facility services in four steps

    DEFF Research Database (Denmark)

    van der Voordt, Theo; Jensen, Per Anker; Hoendervanger, Jan Gerard

    2016-01-01

    This paper presents a new Value Adding Management (VAM) model that aims to support decision makers in identifying appropriate interventions in buildings, other facilities and services that add value to the organisation, to manage its implementation, and to measure the output and outcomes. The pap...

  17. Value Adding Management (VAM) of buildings and facility services in four steps

    NARCIS (Netherlands)

    van der Voordt, Theo; Hoendervanger, Jan Gerard; Jensen, Per Anker; Bergsma, Feike

    2016-01-01

    This paper presents a new Value Adding Management (VAM) model that aims to support decision makers in identifying appropriate interventions in buildings, other facilities and services that add value to the organisation, to manage its implementation, and to measure the output and outcomes. The paper

  18. Subtraction by Distraction: Publishing Value-Added Estimates of Teachers by Name Hinders Education Reform

    Science.gov (United States)

    Epstein, Diana; Miller, Raegen T.

    2011-01-01

    In August 2010 the "Los Angeles Times" published a special report on their website featuring performance ratings for nearly 6,000 Los Angeles Unified School District teachers. The move was controversial because the ratings were based on so-called value-added estimates of teachers' contributions to student learning. As with most…

  19. Reformers, Batting Averages, and Malpractice: The Case for Caution in Value-Added Use

    Science.gov (United States)

    Gleason, Daniel

    2014-01-01

    The essay considers two analogies that help to reveal the limitations of value-added modeling: the first, a comparison with batting averages, shows that the model's reliability is quite limited even though year-to-year correlation figures may seem impressive; the second, a comparison between medical malpractice and so-called educational…

  20. The Implications of Summer Learning Loss for Value-Added Estimates of Teacher Effectiveness

    Science.gov (United States)

    Gershenson, Seth; Hayes, Michael S.

    2018-01-01

    School districts across the United States increasingly use value-added models (VAMs) to evaluate teachers. In practice, VAMs typically rely on lagged test scores from the previous academic year, which necessarily conflate summer with school-year learning and potentially bias estimates of teacher effectiveness. We investigate the practical…

  1. An Integrative Approach to Value-Added Planning: From Community Needs to Local Authority Revenue

    NARCIS (Netherlands)

    Cilliers, E.J.; Timmermans, W.

    2015-01-01

    The concept of value-added planning (as part of the Valuing Attractive Landscapes in the Urban Economy, INTERREG IVB North West Europe Project) is introduced in this paper to facilitate integrative planning, focusing on the benefits that use and non-use green spaces can provide to an urban area. The

  2. Value-Added Models for Teacher Preparation Programs: Validity and Reliability Threats, and a Manageable Alternative

    Science.gov (United States)

    Brady, Michael P.; Heiser, Lawrence A.; McCormick, Jazarae K.; Forgan, James

    2016-01-01

    High-stakes standardized student assessments are increasingly used in value-added evaluation models to connect teacher performance to P-12 student learning. These assessments are also being used to evaluate teacher preparation programs, despite validity and reliability threats. A more rational model linking student performance to candidates who…

  3. Value-Added Measures in Education: What Every Educator Needs to Know

    Science.gov (United States)

    Harris, Douglas N.

    2011-01-01

    In "Value-Added Measures in Education", Douglas N. Harris takes on one of the most hotly debated topics in education. Drawing on his extensive work with schools and districts, he sets out to help educators and policymakers understand this innovative approach to assessment and the issues associated with its use. Written in straightforward language…

  4. Using a Value-Added Approach to Assess the Sociology Major

    Science.gov (United States)

    Pedersen, Daphne E.; White, Frank

    2011-01-01

    Universities across the nation have been called upon to provide evidence of student learning through direct means of assessment. Value-added assessment, which aims to document the development of student learning from the beginning of the university experience to the end, has been called "accountability's new frontier" by the American…

  5. Make Room Value Added: Principals' Human Capital Decisions and the Emergence of Teacher Observation Data

    Science.gov (United States)

    Goldring, Ellen; Grissom, Jason A.; Rubin, Mollie; Neumerski, Christine M.; Cannata, Marisa; Drake, Timothy; Schuermann, Patrick

    2015-01-01

    Increasingly, states and districts are combining student growth measures with rigorous, rubric-aligned teacher observations in constructing teacher evaluation measures. Although the student growth or value-added components of these measures have received much research and policy attention, the results of this study suggest that the data generated…

  6. Energy- and value added services in the electric power market in Sweden

    International Nuclear Information System (INIS)

    Matsson, Peter

    2000-03-01

    This report tries to give a comprehensive picture of the offerings of energy- and value added services on the deregulated Swedish electric power market. A compilation of the service offerings from some 50 electric utilities is given. Market movements within deregulated sectors are treated with special emphasis on the electric power business

  7. Measurement Error and Bias in Value-Added Models. Research Report. ETS RR-17-25

    Science.gov (United States)

    Kane, Michael T.

    2017-01-01

    By aggregating residual gain scores (the differences between each student's current score and a predicted score based on prior performance) for a school or a teacher, value-added models (VAMs) can be used to generate estimates of school or teacher effects. It is known that random errors in the prior scores will introduce bias into predictions of…

  8. Biomass valorisation by staged degasification A new pyrolysis-based thermochemical conversion option to produce value-added chemicals from lignocellulosic biomass

    NARCIS (Netherlands)

    de Wild, P. J.; den Uil, H.; Reith, J. H.; Kiel, J. H. A.; Heeres, H. J.

    Pyrolysis of lignocellulosic biomass leads to an array Of useful solid, liquid and gaseous products. Staged degasification is a pyrolysis-based conversion route to generate value-added chemicals from biomass. Because of different thermal stabilities of the main biomass constituents hemicellulose.

  9. Towards an Integrated Value Adding Management Model for FM and CREM

    DEFF Research Database (Denmark)

    Jensen, Per Anker; van der Voordt, Theo

    2016-01-01

    Purpose : To present an integrated process model of adding value by Facilities Management (FM) and Corporate Real Estate Management (CREM) that is a generalisation of existing conceptual frameworks and aims to be a basis for management of added value in practice. Background : The growing research...... frameworks are too complex and lack of common terminology and clear operationalisations of intervention-impact relationships. Approach (Theory/Methodology) :A generalised Value Adding Management process model is developed based on a common cause-effect model identified in existing conceptual frameworks...... aims at supporting the practical management and measurement of added value. A typology with six types of FM/CREM interventions is developed from earlier research. The concept of Value Adding Management is investigated and the 12 most important added value parameters are identified. Research limitations...

  10. Value-Added Electricity Services: New Roles for Utilities and Third-Party Providers

    Energy Technology Data Exchange (ETDEWEB)

    Blansfield, J. [Inst. for Electric Innovations, Washington, DC (United States); Wood, L. [Inst. for Electric Innovations, Washington, DC (United States); Katofsky, R. [Advanced Energy Economy, Washington, DC (United States); Stafford, B. [Advanced Energy Economy, Washington, DC (United States); Waggoner, D. [Advanced Energy Economy, Washington, DC (United States); Schwartz, L. C. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2017-10-30

    New energy generation, storage, delivery, and end-use technologies support a broad range of value-added electricity services for retail electricity customers. Sophisticated energy management services, distributed generation coupled with storage, and electric vehicle charging are just a few examples of emerging offerings. Who should provide value-added services — utilities or third parties, or both, and under what conditions? What policy and regulatory changes may be needed to promote competition and innovation, to account for utility costs to enable these services, and to protect consumers? The report approaches the issues from three perspectives: utilities, third-party service providers, and consumers: -Jonathan Blansfield and Lisa Wood, Institute for Electric Innovation -Ryan Katofsky, Benjamin Stafford and Danny Waggoner, Advanced Energy Economy -National Association of State Utility Consumer Advocates

  11. Value added tax evasion and excise duty fraud on fuel market in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Pavel Semerád

    2012-01-01

    Full Text Available This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken.

  12. PENILAIAN KINERJA KEUANGAN PT. BANK MUAMALAT INDONESIA, TBK DENGAN METODE ECONOMIC VALUE ADDED

    Directory of Open Access Journals (Sweden)

    Fathia Ahya Nur Iman

    2016-01-01

    Full Text Available The purpose of this study to determine the financial performance with the use of the EVA method to the assessment of the performance of PT Bank Mualamat Indonesia Tbk in the period 2010 - 2014. The research method used is quantitative descriptive method using Economic Value Added (EVA, which is an analytical method for evaluating the performance a company to take measurements of the profits (value economically produced by the company during the period (period of time specific. The results show the value of Bank Muamalat EVA is negative, meaning that Bank Muamalat in the year 2010- 2014 can not create value-added enterprise or net operating profit after taxes (NOPAT produced by the company is not able to finance or cover all capital costs or expenses incurred. In 2014 the value of EVA Bank Muamalat increasing, although still negative.

  13. Applying value stream mapping techniques to eliminate non-value-added waste for the procurement of endovascular stents

    International Nuclear Information System (INIS)

    Teichgräber, Ulf K.; Bucourt, Maximilian de

    2012-01-01

    Objectives: To eliminate non-value-adding (NVA) waste for the procurement of endovascular stents in interventional radiology services by applying value stream mapping (VSM). Materials and methods: The Lean manufacturing technique was used to analyze the process of material and information flow currently required to direct endovascular stents from external suppliers to patients. Based on a decision point analysis for the procurement of stents in the hospital, a present state VSM was drawn. After assessment of the current status VSM and progressive elimination of unnecessary NVA waste, a future state VSM was drawn. Results: The current state VSM demonstrated that out of 13 processes for the procurement of stents only 2 processes were value-adding. Out of the NVA processes 5 processes were unnecessary NVA activities, which could be eliminated. The decision point analysis demonstrated that the procurement of stents was mainly a forecast driven push system. The future state VSM applies a pull inventory control system to trigger the movement of a unit after withdrawal by using a consignment stock. Conclusion: VSM is a visualization tool for the supply chain and value stream, based on the Toyota Production System and greatly assists in successfully implementing a Lean system.

  14. Applying value stream mapping techniques to eliminate non-value-added waste for the procurement of endovascular stents.

    Science.gov (United States)

    Teichgräber, Ulf K; de Bucourt, Maximilian

    2012-01-01

    OJECTIVES: To eliminate non-value-adding (NVA) waste for the procurement of endovascular stents in interventional radiology services by applying value stream mapping (VSM). The Lean manufacturing technique was used to analyze the process of material and information flow currently required to direct endovascular stents from external suppliers to patients. Based on a decision point analysis for the procurement of stents in the hospital, a present state VSM was drawn. After assessment of the current status VSM and progressive elimination of unnecessary NVA waste, a future state VSM was drawn. The current state VSM demonstrated that out of 13 processes for the procurement of stents only 2 processes were value-adding. Out of the NVA processes 5 processes were unnecessary NVA activities, which could be eliminated. The decision point analysis demonstrated that the procurement of stents was mainly a forecast driven push system. The future state VSM applies a pull inventory control system to trigger the movement of a unit after withdrawal by using a consignment stock. VSM is a visualization tool for the supply chain and value stream, based on the Toyota Production System and greatly assists in successfully implementing a Lean system. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

  15. Determination of the contributions of the waste management sector to increasing resource productivity and of the share recycling takes in the value-added chain displaying the paths of recovery of relevant waste; Ermittlung des Beitrages der Abfallwirtschaft zur Steigerung der Ressourcenproduktivitaet sowie des Anteils des Recyclings an der Wertschoepfung unter Darstellung der Verwertungs- und Beseitigungspfade des ressourcenrelevanten Abfallaufkommens

    Energy Technology Data Exchange (ETDEWEB)

    Wagner, Joerg; Heidrich, Kerstin; Baumann, Janett; Kuegler, Thomas; Reichenbach, Jan [INTECUS GmbH Abfallwirtschaft und umweltintegratives Management, Dresden (Germany)

    2012-05-15

    The degree of substitution of primary raw materials by secondary raw materials cannot explicitly be seen in the resource productivity indicator of the national sustainability strategy. To incorporate the effects of substitution of primary raw materials, secondary raw materials should be considered in addition as a separate category. In the present study a reproducible and continuously adaptable presentation of material flows of recyclable wastes has been developed and the contributions of the waste management sector to resource productivity have been described on that basis. The material flows of metal, plastics, construction and demolition waste as well as for the biodegradable waste were mapped at a low level of detail using German waste statistics. With the help of in-depth studies the material flows of iron and steel, copper, gold, polyethylene (HD- /LDPE), polyethylene terephthalate (PET) and polyvinyl chloride (PVC) could be displayed in more detail. The amounts of waste and secondary raw materials determined in this way led to a quantification of the feedstock, energy and economic savings from recycling by means of a comparison with the primary commodities substituted. Without considering preceding steps of processing and production abroad the raw material and energetic substitution was set into relation with the consumption of primary materials by the German economy to establish the socalled DERec parameter (Direct Effect of Recovery). The total DERec, determined for all material flows considered in the study amounts to 49.525 million tons, which, in the absence of recycling and energy recovery, would additionally be necessary to generate the substituted raw materials and energy. This would mean a significant increase in material inputs to the economy. Only this amount already corresponds to 3.7% of DMI (Direct Material Input), which in 2007 made up a total of 1.35 billion tons of domestic and imported abiotic resources. This underlines the importance of

  16. THE RELATIONSHIP BETWEEN ECONOMIC VALUE ADDED AND CASH CONVERSION CYCLE IN COMPANIES LISTED ON THE WSE

    Directory of Open Access Journals (Sweden)

    Monika Bolek

    2012-06-01

    Full Text Available Economic Value Added (EVA a profitability measure and a Cash Conversion Cycle a liquidity and profitability measure are presented in this article. These ratios represent the dynamic approach to management of companies. The relationship between them may be considered as an advanced approach to management in a current economy based on intangible assets and know- how and capital allocated fast and efficient according to information common access.

  17. Value Added Taxes, Chain Effects and Informality”, Second Version

    OpenAIRE

    Aureo de Paula; Jose A. Scheinkman

    2009-01-01

    This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other limitations. A novel theoretical contribution in this model is the role of value added taxes in transmitting informality. It predicts that the informality of a firm is correlated to the informality of f...

  18. Methods for conversion of carbohydrates in ionic liquids to value-added chemicals

    Science.gov (United States)

    Zhao, Haibo [The Woodlands, TX; Holladay, Johnathan E [Kennewick, WA; Zhang, Zongchao C [Norwood, NJ

    2011-05-10

    Methods are described for converting carbohydrates including, e.g., monosaccharides, disaccharides, and polysaccharides in ionic liquids to value-added chemicals including furans, useful as chemical intermediates and/or feedstocks. Fructose is converted to 5-hydroxylmethylfurfural (HMF) in the presence of metal halide and acid catalysts. Glucose is effectively converted to HMF in the presence of chromium chloride catalysts. Yields of up to about 70% are achieved with low levels of impurities such as levulinic acid.

  19. Economic Value Added as a Dependence on the Corporate- and Market-life Cycle

    Directory of Open Access Journals (Sweden)

    Konečný Zdeněk

    2011-06-01

    Full Text Available Economic value added (EVA is an indicator which is widely used as the main tool for financial analysis. There are two methods of calculating it. The original method which was made by Stern & Stewart is defined as the net operating profit after taxes minus the cost of capital. The second method which was developed and used by the “Czech Ministry of Industry and Trade” indicates that, the economic value added is the difference between return on equity and the alternate cost of equity that is composed of separate risk rewards, and this “spread” is consequently multiplied by the equity. Economic value added depends on many factors. Whereas some of them are controllable by the company, others are not. This article is focused on the relationship between economic value added and the corporate- vs. market life cycle. This is because, there is an assumption that conditions for developing EVA changes depending on the actual phase of corporate- and market life cycle. In this research, the model by Reiners (2004 is used to identify the phases of corporate- and market life cycle and the method provided by the “Czech Ministry of Industry and Trade” is used to calculate EVA. However, there is a consideration of the relativity of EVA in the form of “spread” because of the intercompany comparison. The study found that, the highest spread is achieved by companies that are in the phase of expansion and phase of market expansion. On the contrary, companies in the phase of declension during market declension achieved the lowest and negative spread.

  20. Revenue-sharing analysis in the mobile value-added services

    Institute of Scientific and Technical Information of China (English)

    LIU Bing; TANG Shou-lian

    2006-01-01

    This article provides a framework e within which the revenue-sharing in mobile value-added services can be analyzed.It shows that the revenue-sharing ratio between a network operator and a content provider (CP) has no significant effect on prices, market shares or social welfare in the case of nonstandardization. This implies that the revenue-sharing ratio cannot be used as a policy variable.

  1. Implementation of whole slide imaging in surgical pathology: A value added approach

    Directory of Open Access Journals (Sweden)

    Mike Isaacs

    2011-01-01

    Full Text Available Background: Whole slide imaging (WSI makes it possible to capture images of an entire histological slide. WSI has established roles in surgical pathology, including support of off-site frozen section interpretation, primary diagnosis, educational activities, and laboratory quality assurance (QA activities. Analyses of the cost of WSI have traditionally been based solely on direct costs and diagnostic accuracy; however, these types of analyses largely ignore workflow and cost issues that arise as a result of redundancy, the need for additional staffing, and customized software development when WSI is integrated into routine diagnostic surgical pathology. The pre-scan, scan, and post-scan costs; quality control and QA costs; and IT process costs can be significant, and consequently, pathology groups can find it difficult to perform a realistic cost-benefit analysis of adding WSI to their practice. Materials and Methods: In this paper, we report a "value added" approach developed to guide our decisions regarding integration of WSI into surgical pathology practice. The approach focuses on specific operational measures (cost, time, and enhanced patient care and practice settings (clinical, education, and research to identify routine activities in which the addition of WSI can provide improvements. Results: When applied to our academic pathology group practice, the value added approach resulted in expanded and improved operations, as demonstrated by outcome based measures. Conclusion: A value added can be used to perform a realistic cost-benefit analysis of integrating WSI into routine surgical pathology practice.

  2. Ionic liquid solutions as extractive solvents for value-added compounds from biomass.

    Science.gov (United States)

    Passos, Helena; Freire, Mara G; Coutinho, João A P

    2014-12-01

    In the past few years, the number of studies regarding the application of ionic liquids (ILs) as alternative solvents to extract value-added compounds from biomass has been growing. Based on an extended compilation and analysis of the data hitherto reported, the main objective of this review is to provide an overview on the use of ILs and their mixtures with molecular solvents for the extraction of value-added compounds present in natural sources. The ILs (or IL solutions) investigated as solvents for the extraction of natural compounds, such as alkaloids, flavonoids, terpenoids, lipids, among others, are outlined. The extraction techniques employed, namely solid-liquid extraction, and microwave-assisted and ultrasound-assisted extractions, are emphasized and discussed in terms of extraction yields and purification factors. Furthermore, the evaluation of the IL chemical structure and the optimization of the process conditions (IL concentration, temperature, biomass-solvent ratio, etc.) are critically addressed. Major conclusions on the role of the ILs towards the extraction mechanisms and improved extraction yields are additionally provided. The isolation and recovery procedures of the value-added compounds are ascertained as well as some scattered strategies already reported for the IL solvent recovery and reusability. Finally, a critical analysis on the economic impact versus the extraction performance of IL-based methodologies was also carried out and is here presented and discussed.

  3. a European Global Navigation Satellite System — the German Market and Value Adding Chain Effects

    Science.gov (United States)

    Vollerthun, A.; Wieser, M.

    2002-03-01

    Since Europe is considering to establish a "market-driven" European Global Navigation Satellite System, the German Center of Aerospace initiated a market research to justify a German investment in such a European project. The market research performed included the following market segments: aviation, railway, road traffic, shipping, surveying, farming, military, space applications, leisure, and sport. In these market segments, the forementioned inputs were determined for satellite navigation hardware (receivers) as well as satellite navigation services. The forecast period was from year 2007 to 2017. For the considered period, the market amounts to a total of DM 83.0 billion (approx. US $50 billion), whereas the satellite navigation equipment market makes up DM 39.8 billion, and charges for value-added-services amount to DM 43.2 billion. On closer examination road traffic can be identified as the dominant market share, both in the receiver-market and service-market. With a share of 96% for receivers and 73% for services the significance of the road traffic segment becomes obvious. The second part of this paper investigates the effects the market potential has on the Value-Adding-Chain. Therefore, all participants in the Value-Adding-Chain are identified, using industrial cost structure models the employment effect is analyzed, and possible tax revenues for the state are examined.

  4. The effects of audit value added on audit survival: Evidence from CPAs of Thailand

    Directory of Open Access Journals (Sweden)

    Seerungrat Sudsomboon

    2016-03-01

    Full Text Available The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA. AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.

  5. Value-added Synthesis of Graphene: Recycling Industrial Carbon Waste into Electrodes for High-Performance Electronic Devices.

    Science.gov (United States)

    Seo, Hong-Kyu; Kim, Tae-Sik; Park, Chibeom; Xu, Wentao; Baek, Kangkyun; Bae, Sang-Hoon; Ahn, Jong-Hyun; Kim, Kimoon; Choi, Hee Cheul; Lee, Tae-Woo

    2015-11-16

    We have developed a simple, scalable, transfer-free, ecologically sustainable, value-added method to convert inexpensive coal tar pitch to patterned graphene films directly on device substrates. The method, which does not require an additional transfer process, enables direct growth of graphene films on device substrates in large area. To demonstrate the practical applications of the graphene films, we used the patterned graphene grown on a dielectric substrate directly as electrodes of bottom-contact pentacene field-effect transistors (max. field effect mobility ~0.36 cm(2)·V(-1)·s(-1)), without using any physical transfer process. This use of a chemical waste product as a solid carbon source instead of commonly used explosive hydrocarbon gas sources for graphene synthesis has the dual benefits of converting the waste to a valuable product, and reducing pollution.

  6. Value-added Synthesis of Graphene: Recycling Industrial Carbon Waste into Electrodes for High-Performance Electronic Devices

    Science.gov (United States)

    Seo, Hong-Kyu; Kim, Tae-Sik; Park, Chibeom; Xu, Wentao; Baek, Kangkyun; Bae, Sang-Hoon; Ahn, Jong-Hyun; Kim, Kimoon; Choi, Hee Cheul; Lee, Tae-Woo

    2015-11-01

    We have developed a simple, scalable, transfer-free, ecologically sustainable, value-added method to convert inexpensive coal tar pitch to patterned graphene films directly on device substrates. The method, which does not require an additional transfer process, enables direct growth of graphene films on device substrates in large area. To demonstrate the practical applications of the graphene films, we used the patterned graphene grown on a dielectric substrate directly as electrodes of bottom-contact pentacene field-effect transistors (max. field effect mobility ~0.36 cm2·V-1·s-1), without using any physical transfer process. This use of a chemical waste product as a solid carbon source instead of commonly used explosive hydrocarbon gas sources for graphene synthesis has the dual benefits of converting the waste to a valuable product, and reducing pollution.

  7. Value-added Synthesis of Graphene: Recycling Industrial Carbon Waste into Electrodes for High-Performance Electronic Devices

    Science.gov (United States)

    Seo, Hong-Kyu; Kim, Tae-Sik; Park, Chibeom; Xu, Wentao; Baek, Kangkyun; Bae, Sang-Hoon; Ahn, Jong-Hyun; Kim, Kimoon; Choi, Hee Cheul; Lee, Tae-Woo

    2015-01-01

    We have developed a simple, scalable, transfer-free, ecologically sustainable, value-added method to convert inexpensive coal tar pitch to patterned graphene films directly on device substrates. The method, which does not require an additional transfer process, enables direct growth of graphene films on device substrates in large area. To demonstrate the practical applications of the graphene films, we used the patterned graphene grown on a dielectric substrate directly as electrodes of bottom-contact pentacene field-effect transistors (max. field effect mobility ~0.36 cm2·V−1·s−1), without using any physical transfer process. This use of a chemical waste product as a solid carbon source instead of commonly used explosive hydrocarbon gas sources for graphene synthesis has the dual benefits of converting the waste to a valuable product, and reducing pollution. PMID:26567845

  8. The Impact of Corporate Governance on Financial Performance: (Measured using Accounting and Value-Added based Measures): Evidence from Malaysia

    OpenAIRE

    Abdul Aziz, Khairul Annuar

    2005-01-01

    This paper aims to test empirically which measure, an accounting based financial performance measure such as Return on Equity, Price to Earnings Ratio, Earnings Per Share and Return on Capital Employed; or value-added based financial performance measures such as Economic Value Added and Market Value Added; is more closely related with Corporate Governance Compliance. This paper also aims to study the level of Corporate Governance Compliance of the Smaller Companies listed on the KLSE, the mea...

  9. Remedial processing of oil shale fly ash (OSFA) and its value-added conversion into glass-ceramics.

    Science.gov (United States)

    Zhang, Zhikun; Zhang, Lei; Li, Aimin

    2015-12-01

    Recently, various solid wastes such as sewage sludge, coal fly ash and slag have been recycled into various products such as sintered bricks, ceramics and cement concrete. Application of these recycling approaches is much better and greener than conventional landfills since it can solve the problems of storage of industrial wastes and reduce exploration of natural resources for construction materials to protect the environment. Therefore, in this study, an attempt was made to recycle oil shale fly ash (OSFA), a by-product obtained from the extracting of shale oil in the oil shale industry, into a value-added glass-ceramic material via melting and sintering method. The influence of basicity (CaO/SiO2 ratio) by adding calcium oxide on the performance of glass-ceramics was studied in terms of phase transformation, mechanical properties, chemical resistances and heavy metals leaching tests. Crystallization kinetics results showed that the increase of basicity reduced the activation energies of crystallization but did not change the crystallization mechanism. When increasing the basicity from 0.2 to 0.5, the densification of sintering body was enhanced due to the promotion of viscous flow of glass powders, and therefore the compression strength and bending strength of glass-ceramics were increased. Heavy metals leaching results indicated that the produced OSFA-based glass-ceramics could be taken as non-hazardous materials. The maximum mechanical properties of compression strength of 186 ± 3 MPa, bending strength of 78 ± 6 MPa, good chemical resistances and low heavy metals leaching concentrations showed that it could be used as a substitute material for construction applications. The proposed approach will be one of the potential sustainable solutions in reducing the storage of oil shale fly ash as well as converting it into a value-added product. Copyright © 2015 Elsevier Ltd. All rights reserved.

  10. Photocatalytic conversion of CO2 into value-added and renewable fuels

    International Nuclear Information System (INIS)

    Yuan, Lan; Xu, Yi-Jun

    2015-01-01

    Graphical abstract: Artificial photosynthesis that uses solar light energy to convert CO 2 to form value-added and renewable fuels is considered to be a promising avenue to solve the problems relating to CO 2 . However, the state-of-the-art photocatalytic efficiency of CO 2 reduction is far from being optimal as a viable economical process. The present review is mainly focused on the progress made in exploring more efficient photocatalysts for CO 2 photoreduction and the undergoing mechanisms, which is anticipated to contribute to further advancement in CO 2 photoreduction with on-going efforts. - Highlights: • Brief introduction about the basic principle of artificial photosynthesis of CO 2 . • Progress made in exploring more efficient photocatalysts for CO 2 reduction. • Efforts devoted to excavate the in-depth mechanism of CO 2 photoreduction. • Perspectives on future research directions and open issues in CO 2 photoreduction. - Abstract: The increasing energy crisis and the worsening global climate caused by the excessive utilization of fossil fuel have boosted tremendous research activities about CO 2 capture, storage and utilization. Artificial photosynthesis that uses solar light energy to convert CO 2 to form value-added and renewable fuels such as methane or methanol has been consistently drawing increasing attention. It is like killing two birds with one stone since it can not only reduce the greenhouse effects caused by CO 2 emission but also produce value added chemicals for alternative energy supplying. This review provides a brief introduction about the basic principles of artificial photosynthesis of CO 2 and the progress made in exploring more efficient photocatalysts from the viewpoint of light harvesting and photogenerated charge carriers boosting. Moreover, the undergoing mechanisms of CO 2 photoreduction are discussed with selected examples, in terms of adsorption of reactants, CO 2 activation as well as the possible reaction pathways

  11. Retrieving Temperature and Moisture Profiles from AERI Radiance Observations. AERIPROF Value-Added Product Technical Description

    Energy Technology Data Exchange (ETDEWEB)

    Feltz, W. F. [Univ. of Wisconsin, Madison, WI (United States); Howell, H. B. [Univ. of Wisconsin, Madison, WI (United; Knuteson, R. O. [Univ. of Wisconsin, Madison, WI (United States); Comstock, J. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Mahon, R. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Turner, D. D. [National Oceanic and Atmospheric Administration (NOAA), Boulder, CO (United States); Smith, W. L. [NASA Langley Research Center, Hampton, VA (United States); Woolf, H. M. [Univ. of Wisconsin, Madison, WI (United; Sivaraman, C. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Halter, T. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2007-04-01

    One of the goals of the Atmospheric Radiation Measurement (ARM) Program is to collect a long-term series of radiative and atmospheric state observations to improve the parameterization of these processes in global climate models. The ARM Program intended to move away from the traditional approach of directly measuring profiles of temperature and moisture using radiosondes, which is expensive in terms of expendables and manpower, and develop methods to retrieve these profiles with ground-based remote sensors. The atmospheric emitted radiance interferometer (AERI), whose radiance data contains information on the vertical distribution of water vapor and temperature, is an integral part of the ARM profiling plan.

  12. Reducing non value adding aluminium alloy in production of parts through high pressure die casting

    CSIR Research Space (South Africa)

    Pereira, MFVT

    2010-10-01

    Full Text Available in the cast part feed system, including overflows. CSIR intends using the results of this research for further development and application of high temperature die construction materials in high pressure die casting processes of light metal alloys...

  13. A study on the preparation of value-added products from the nonmetallic minerals

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    This report consists of 2 subjects. 1) A study on manufacturing technology of materials for fine chemical industry use (muscovite, sericite): For the technical development on utilization of unused mineral resources, the study was carried out on the highly purification and mineral processing of domestic sericite and muscovite. This study was also carried out to make the functional materials for the use of fine chemical industry. Scope and content of study is the high purification and the surface treatment of fine particles of sericite and muscovite. 2) Studies on manufacturing technology of materials for fine chemical and electronic industry use: Fine natural crystalline graphite which is used as a source material of a high electrically conductive film and an addition of advanced high functional solid lubricant. For use high electrically conductive film and advanced high functional solid lubricant, add new and advanced high functional properties to fine graphite powder through surface modification with gas and organic materials. (author). 71 refs., 45 tabs., 84 figs.

  14. Aqueous processing of nickel spent catalyst for a value added product

    International Nuclear Information System (INIS)

    Sheik, Abdul Rauf; Ghosh, Malay Kumar; Sanjay, Kali; Subbaiah, Tondepu; Mishra, Barada Kanta; Baba, Abdullahi Aalafara

    2013-01-01

    Nickel was recovered from a fertilizer industry spent catalyst by leaching with nitric acid followed by nickel hydroxide precipitation. The optimization of temperature, initial acid concentration and particle size for leaching of the spent catalyst was done through 2 3 factorial design. A maximum extraction of 91.9% was achieved at 90 .deg. C, 1.5M HNO 3 and 62.5 µm particle size. Temperature and acid concentration showed positive effect, while particle size showed no effect. A regression equation was developed and employed to predict conditions for 100% extraction which were experimentally tested. Nickel hydroxide was electrochemically precipitated from the leach liquor and its maximum discharge capacity was found to be 155 mAh/g. A 3-stage counter current leaching circuit was designed to obtain a leach liquor of suitable pH. XRD characterization of the precipitated Ni(OH) 2 shows to consist of both α- and β-forms

  15. Recovery of value-added products from the catalytic pyrolysis of waste tyre

    Energy Technology Data Exchange (ETDEWEB)

    Shah, J.; Jan, M.R.; Mabood, F. [Institute of Chemical Sciences, University of Peshawar, N.W.F.P., Peshawar 25120 (Pakistan)

    2009-04-15

    The influence of an acidic (SiO{sub 2}), basic (Al{sub 2}O{sub 3}) and mixture of acidic and basic (Al{sub 2}O{sub 3}: SiO{sub 2}) catalyst on the pyrolysis of used tyre rubber has been investigated. The yield of the derived gas, liquid and solid has been studied in term of the temperature, time and amount of catalyst. Oil fractions were analyzed by FTIR spectroscopy and gas chromatography with FID. Oil derived with Al{sub 2}O{sub 3} containing higher concentration of polar hydrocarbons (40%) and lower concentration of aliphatic hydrocarbons while 40% aliphatic hydrocarbons and 30% polar hydrocarbons were found in oil derived with SiO{sub 2}. A mixture of catalyst (Al{sub 2}O{sub 3}: SiO{sub 2}) gave equal concentration of aliphatic (35%) and polar (35%) hydrocarbons in oil. (author)

  16. ARM Data-Oriented Metrics and Diagnostics Package for Climate Model Evaluation Value-Added Product

    Energy Technology Data Exchange (ETDEWEB)

    Zhang, Chengzhu [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Xie, Shaocheng [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

    2017-10-15

    A Python-based metrics and diagnostics package is currently being developed by the U.S. Department of Energy (DOE) Atmospheric Radiation Measurement (ARM) Infrastructure Team at Lawrence Livermore National Laboratory (LLNL) to facilitate the use of long-term, high-frequency measurements from the ARM Facility in evaluating the regional climate simulation of clouds, radiation, and precipitation. This metrics and diagnostics package computes climatological means of targeted climate model simulation and generates tables and plots for comparing the model simulation with ARM observational data. The Coupled Model Intercomparison Project (CMIP) model data sets are also included in the package to enable model intercomparison as demonstrated in Zhang et al. (2017). The mean of the CMIP model can serve as a reference for individual models. Basic performance metrics are computed to measure the accuracy of mean state and variability of climate models. The evaluated physical quantities include cloud fraction, temperature, relative humidity, cloud liquid water path, total column water vapor, precipitation, sensible and latent heat fluxes, and radiative fluxes, with plan to extend to more fields, such as aerosol and microphysics properties. Process-oriented diagnostics focusing on individual cloud- and precipitation-related phenomena are also being developed for the evaluation and development of specific model physical parameterizations. The version 1.0 package is designed based on data collected at ARM’s Southern Great Plains (SGP) Research Facility, with the plan to extend to other ARM sites. The metrics and diagnostics package is currently built upon standard Python libraries and additional Python packages developed by DOE (such as CDMS and CDAT). The ARM metrics and diagnostic package is available publicly with the hope that it can serve as an easy entry point for climate modelers to compare their models with ARM data. In this report, we first present the input data, which constitutes the core content of the metrics and diagnostics package in section 2, and a user's guide documenting the workflow/structure of the version 1.0 codes, and including step-by-step instruction for running the package in section 3.

  17. Going beyond "highly-qualified personnel" to "value-added personnel"

    Science.gov (United States)

    Nantel, Marc; Fox, Bradley; Gelsthorpe, Leanne; Hamilton, Roxy; Marshall, Robert; Williamson, Guida

    2005-10-01

    Employers clamour for more "Highly-Qualified Personnel" (HQP) to hire, and photonics is no exception. The challenge facing all new graduates lies in what actually constitutes a Highly-Qualified Person. Yesterday, an HQP was often understood to be a graduate with a Bachelor's, Master's or Ph.D. degree. Today, industry is demanding that an HQP be either a university or college graduate with strong academic standing AND a sound business and communications skill set. In this paper, we introduce the concept of "Value-Added Personnel" (VAP), which marries both scientific and "soft-skills" aspects, and we present a new program in Ontario to produce VAPs.

  18. THE FACTORIAL ANALYSIS OF THE ECONOMIC VALUE ADDED (EVA WITHIN A COMPANY FROM THE ROMANIAN SEASIDE HOTEL INDUSTRY

    Directory of Open Access Journals (Sweden)

    RALUCA-ANDREEA TRANDAFIR

    2015-03-01

    Full Text Available In this paper we aimed to show that the only indicator that can provide solutions at the operational level of a company is the economic value added. That is why we focused on the factorial analysis of this indicator, trying to highlight the influences that the economic value added determinants had on value destruction in the analysed company.

  19. Using a 'value-added' approach for contextual design of geographic information.

    Science.gov (United States)

    May, Andrew J

    2013-11-01

    The aim of this article is to demonstrate how a 'value-added' approach can be used for user-centred design of geographic information. An information science perspective was used, with value being the difference in outcomes arising from alternative information sets. Sixteen drivers navigated a complex, unfamiliar urban route, using visual and verbal instructions representing the distance-to-turn and junction layout information presented by typical satellite navigation systems. Data measuring driving errors, navigation errors and driver confidence were collected throughout the trial. The results show how driver performance varied considerably according to the geographic context at specific locations, and that there are specific opportunities to add value with enhanced geographical information. The conclusions are that a value-added approach facilitates a more explicit focus on 'desired' (and feasible) levels of end user performance with different information sets, and is a potentially effective approach to user-centred design of geographic information. Copyright © 2012 Elsevier Ltd and The Ergonomics Society. All rights reserved.

  20. Evolution of Value Added Chains in Asia Pacific Region and Opportunities for Russia

    Directory of Open Access Journals (Sweden)

    Igor Alekseevich Makarov

    2018-03-01

    Full Text Available This paper examines the changing patterns of transnational value chains in the Asia-Pacific region. The methodology is based on the analysis of data extracted from the OECD – WTO Trade in Value Added Database (2016. The study demonstrates that 1 Asia-Pacific countries show extremely high involvement in the global value chains; 2 intra-Asian value chains develop at a fast pace, reflecting the trend towards regiona-lization of economic ties in Asia-Pacific (caused by the processes of transformation within China, the growing income divergence in the region and the development of regional integration mechanisms; 3 the level of participation in global value chains differs across countries and is subject to constant changes. In particular, Chinese manufacturers are moving to the processes with higher value added, and the role of an ‘assembly shop’ in the region is shifting to the ASEAN countries. Russia’s participation in the value chains in the Asia-Pacific region is currently limited to its role as a supplier of raw materials. High tariffs make manufacturing oriented towards Asia less viable, especially considering that most of Asia-Pacific countries have free trade agreements with each other. However, favorable rules of origin in Asian RTAs as well as good political relations with leading Asian countries in conditions of tensions between them still create some opportunities for involving Russia in regional value chains at the more advanced stages

  1. Understanding the value added to clinical care by educational activities. Value of Education Research Group.

    Science.gov (United States)

    Ogrinc, G S; Headrick, L A; Boex, J R

    1999-10-01

    In an era of competition in health care delivery, those who pay for care are interested in supporting primarily those activities that add value to the clinical enterprise. The authors report on their 1998 project to develop a conceptual model for assessing the value added to clinical care by educational activities. Through interviews, nine key stakeholders in patient care identified five ways in which education might add value to clinical care: education can foster higher-quality care, improve work satisfaction of clinicians, have trainees provide direct clinical services, improve recruitment and retention of clinicians, and contribute to the future of health care. With this as a base, an expert panel of 13 clinical educators and investigators defined six perspectives from which the value of education in clinical care might be studied: the perspectives of health-care-oriented organizations, clinician-teachers, patients, education organizations, learners, and the community. The panel adapted an existing model to create the "Education Compass" to portray education's effects on clinical care, and developed a new set of definitions and research questions for each of the four major aspects of the model (clinical, functional, satisfaction, and cost). Working groups next drafted proposals to address empirically those questions, which were critiqued at a national conference on the topic of education's value in clinical care. The next step is to use the methods developed in this project to empirically assess the value added by educational activities to clinical care.

  2. Value added tax and the financial performance of quoted Agribusinesses in Nigeria

    Directory of Open Access Journals (Sweden)

    Uwaoma Ironkwe

    2015-03-01

    Full Text Available This study aimed at investigating the impact of value-added tax on corporate financial performance of quoted companies. To achieve this purpose, we developed some hypotheses and critically reviewed existing theoretical and empirical literatures. Agribusinesses quoted in the Nigerian Stock Exchange Factbook of 2009 were considered as the population for this study. The population elements include the General Managers, Chief Accountants, Finance Managers, Chief Internal Auditors, External Auditors, and Tax Administrators of the selected companies. A total of forty (42 respondents were considered for this study. A well structured questionnaire designed in five-point Likert Scale was administered on the respondents to elicit their responses. The data generated for this study were presented in tabular form and analyzed using frequencies and simple percentages while the stated hypotheses were statistically tested with the simple regression analysis and the t-test. Our findings indicated that Value-Added Tax (VAT impacted negatively on the financial performance of agribusinesses though the impact is of insignificant value. Based on our findings, we recommended that agribusinesses should endeavour to keep appropriate source documents of all transactions for efficient VAT operations and that the governments should ensure that proper tax incentive scheme is designed and fully implemented to promote the growth of agribusinesses, in Nigeria.

  3. The taxable events for the Value-Added Tax (VAT based on a Comparative Law approach

    Directory of Open Access Journals (Sweden)

    Walker Villanueva Gutiérrez

    2014-07-01

    Full Text Available This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru. In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specificcase of «supplies of goods», the VAT systems have a similar definition of the taxable event, although there are a few differences. However, in the case of«supplies of services», which is the most important taxable event for VAT, there are important differences at the time each country defines it. This is not a desirable effect for the international trade of services, since the lack of harmonization produces double taxation or double non taxation.

  4. Photocatalytic conversion of CO2 into value-added and renewable fuels

    Science.gov (United States)

    Yuan, Lan; Xu, Yi-Jun

    2015-07-01

    The increasing energy crisis and the worsening global climate caused by the excessive utilization of fossil fuel have boosted tremendous research activities about CO2 capture, storage and utilization. Artificial photosynthesis that uses solar light energy to convert CO2 to form value-added and renewable fuels such as methane or methanol has been consistently drawing increasing attention. It is like killing two birds with one stone since it can not only reduce the greenhouse effects caused by CO2 emission but also produce value added chemicals for alternative energy supplying. This review provides a brief introduction about the basic principles of artificial photosynthesis of CO2 and the progress made in exploring more efficient photocatalysts from the viewpoint of light harvesting and photogenerated charge carriers boosting. Moreover, the undergoing mechanisms of CO2 photoreduction are discussed with selected examples, in terms of adsorption of reactants, CO2 activation as well as the possible reaction pathways. Finally, perspectives on future research directions and open issues in CO2 photoreduction are outlined.

  5. Metrix Matrix: A Cloud-Based System for Tracking Non-Relative Value Unit Value-Added Work Metrics.

    Science.gov (United States)

    Kovacs, Mark D; Sheafor, Douglas H; Thacker, Paul G; Hardie, Andrew D; Costello, Philip

    2018-03-01

    In the era of value-based medicine, it will become increasingly important for radiologists to provide metrics that demonstrate their value beyond clinical productivity. In this article the authors describe their institution's development of an easy-to-use system for tracking value-added but non-relative value unit (RVU)-based activities. Metrix Matrix is an efficient cloud-based system for tracking value-added work. A password-protected home page contains links to web-based forms created using Google Forms, with collected data populating Google Sheets spreadsheets. Value-added work metrics selected for tracking included interdisciplinary conferences, hospital committee meetings, consulting on nonbilled outside studies, and practice-based quality improvement. Over a period of 4 months, value-added work data were collected for all clinical attending faculty members in a university-based radiology department (n = 39). Time required for data entry was analyzed for 2 faculty members over the same time period. Thirty-nine faculty members (equivalent to 36.4 full-time equivalents) reported a total of 1,223.5 hours of value-added work time (VAWT). A formula was used to calculate "value-added RVUs" (vRVUs) from VAWT. VAWT amounted to 5,793.6 vRVUs or 6.0% of total work performed (vRVUs plus work RVUs [wRVUs]). Were vRVUs considered equivalent to wRVUs for staffing purposes, this would require an additional 2.3 full-time equivalents, on the basis of average wRVU calculations. Mean data entry time was 56.1 seconds per day per faculty member. As health care reimbursement evolves with an emphasis on value-based medicine, it is imperative that radiologists demonstrate the value they add to patient care beyond wRVUs. This free and easy-to-use cloud-based system allows the efficient quantification of value-added work activities. Copyright © 2017 American College of Radiology. Published by Elsevier Inc. All rights reserved.

  6. Integrating a health-related-quality-of-life module within electronic health records: a comparative case study assessing value added

    Directory of Open Access Journals (Sweden)

    Shea Christopher M

    2012-03-01

    Full Text Available Abstract Background Health information technology (HIT applications that incorporate point-of-care use of health-related quality of life (HRQL assessments are believed to promote patient-centered interactions between seriously ill patients and physicians. However, it is unclear how willing primary care providers are to use such HRQL HIT applications. The specific aim of this study was to explore factors that providers consider when assessing the value added of an HRQL application for their geriatric patients. Methods Three case studies were developed using the following data sources: baseline surveys with providers and staff, observations of staff and patients, audio recordings of patient-provider interactions, and semi-structured interviews with providers and staff. Results The primary factors providers considered when assessing value added were whether the HRQL information from the module was (1 duplicative of information gathered via other means during the encounter; (2 specific enough to be useful and/or acted upon, and; (3 useful for enough patients to warrant time spent reviewing it for all geriatric patients. Secondary considerations included level of integration of the HRQL and EHR, impact on nursing workflow, and patient reluctance to provide HRQL information. Conclusions Health-related quality of life modules within electronic health record systems offer the potential benefit of improving patient centeredness and quality of care. However, the modules must provide benefits that are substantial and prominent in order for physicians to decide that they are worthwhile and sustainable. Implications of this study for future research include the identification of perceived "costs" as well as a foundation for operationalizing the concept of "usefulness" in the context of such modules. Finally, developers of these modules may need to make their products customizable for practices to account for variation in EHR capabilities and practice

  7. THE VALUE ADDED TAX AND THE EVASION CHAIN OF INTRA-COMMUNITARIAN VAT

    Directory of Open Access Journals (Sweden)

    Deliman Eugen

    2011-12-01

    Full Text Available The relationship IRS taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing. Between the apparently excessively formal position held by the IRS, which seems to conceal behind the laws, and the sometimes forced interpretation of the laws, by the taxpayer, there are the courts of law, also disturbed by the legislative changes which appear to have entered a perpetual motion. The objective of the fiscal administration regarding the value added tax is to combat tax evasion and fraud. It is very important to combat evasion in the VAT field because it represents the indirect tax of the largest share in the consolidated general budget. VAT evasion represents the intention of not paying the tax, withholding or not declaring it, or requesting its refund which would not be fit, due to the exaggeration of the deductible amount of the VAT. The essential aim of the IRS inspector is to verify the correctness of the declared amount of the value added tax. It should also be observed whether the incorrectness is deliberate or whether it was due to misunderstanding, carelessness or the ignorance of the payer. In all cases judgment is necessary, as for the cases of negligence the amount to be paid must be corrected and accompanied by applying fines and / or penalties, and in the cases of intended fraud legal actions are to be applied in order to obtain a conviction. Deceitful deductions represent other methods for tax evasion and are undertaken based on fake invoices, invoices often used several times for deduction, or invoices related to purchases that have never been made. Thus there are examples of economic agents who have practiced the right to deduct the VAT due to the acquisition of goods which consisted in the property of other economic agents. In other cases noticed was the deduction of VAT on goods or services that were not included in the activities of the economic

  8. Photocatalytic conversion of CO{sub 2} into value-added and renewable fuels

    Energy Technology Data Exchange (ETDEWEB)

    Yuan, Lan [State Key Laboratory of Photocatalysis on Energy and Environment, College of Chemistry, Fuzhou University, Fuzhou 350002 (China); College of Chemistry, New Campus, Fuzhou University, Fuzhou 350108 (China); Xu, Yi-Jun, E-mail: yjxu@fzu.edu.cn [State Key Laboratory of Photocatalysis on Energy and Environment, College of Chemistry, Fuzhou University, Fuzhou 350002 (China); College of Chemistry, New Campus, Fuzhou University, Fuzhou 350108 (China)

    2015-07-01

    Graphical abstract: Artificial photosynthesis that uses solar light energy to convert CO{sub 2} to form value-added and renewable fuels is considered to be a promising avenue to solve the problems relating to CO{sub 2}. However, the state-of-the-art photocatalytic efficiency of CO{sub 2} reduction is far from being optimal as a viable economical process. The present review is mainly focused on the progress made in exploring more efficient photocatalysts for CO{sub 2} photoreduction and the undergoing mechanisms, which is anticipated to contribute to further advancement in CO{sub 2} photoreduction with on-going efforts. - Highlights: • Brief introduction about the basic principle of artificial photosynthesis of CO{sub 2}. • Progress made in exploring more efficient photocatalysts for CO{sub 2} reduction. • Efforts devoted to excavate the in-depth mechanism of CO{sub 2} photoreduction. • Perspectives on future research directions and open issues in CO{sub 2} photoreduction. - Abstract: The increasing energy crisis and the worsening global climate caused by the excessive utilization of fossil fuel have boosted tremendous research activities about CO{sub 2} capture, storage and utilization. Artificial photosynthesis that uses solar light energy to convert CO{sub 2} to form value-added and renewable fuels such as methane or methanol has been consistently drawing increasing attention. It is like killing two birds with one stone since it can not only reduce the greenhouse effects caused by CO{sub 2} emission but also produce value added chemicals for alternative energy supplying. This review provides a brief introduction about the basic principles of artificial photosynthesis of CO{sub 2} and the progress made in exploring more efficient photocatalysts from the viewpoint of light harvesting and photogenerated charge carriers boosting. Moreover, the undergoing mechanisms of CO{sub 2} photoreduction are discussed with selected examples, in terms of adsorption of

  9. “PERFORMANCE TREND” AND “PERFORMANCE CURRENT” RATINGS BY ECONOMIC VALUE ADDED (EVA

    Directory of Open Access Journals (Sweden)

    ALEXANDRU BOGEANU

    2013-08-01

    Full Text Available The Economic Value Added (EVA is an index of “durable development.” It was proposed by the Stern-Stewart Office and represents the true economic profit of companies. A company reports economic profit only if thereported accounting profit is higher than the opportunity cost of equity. The authors of the EVA model (Stern-Stewart have also proposed the ways of restating the financial statements to get a “fair image” of the results, thuseliminating the “accounting distortions.”Based on the performance indexes calculated based on EVA and second-generation indexes relating toEVA, we calculated two types of rating: Rating Performance Current and Rating Performance Trend. The rating iscalculated by means of the percentiles technique and the results are split into 22 rating classes.The used database is Russell 3000.

  10. Problematic aspects of the economic value added measure in environment of the Czech Republic

    Directory of Open Access Journals (Sweden)

    Michaela Beranová

    2010-01-01

    Full Text Available The EVA indicator has been constructed in the recent past as a reaction to requirements of the new economic environment. As the EVA indicator has been introduced by Stewart Stern & Co. in the early nineties, past two decades many economists have been discussing the pros and cons of EVA application as well as various adjustments needed to calculate some relevant result. A range of attitudes to the adjustments to accounting data towards economic data exist there. As the indicator of economic value added is considered to be a criterion of company’s real economic performance it is necessary to be very careful at applying encouraged adjustments. In this article, the authors compare and discuss these adjustments advised in order to reach some ideal number. Accounting differences of US GAAP, IFRS and Czech Accounting Standards are taken into consideration.

  11. Value-added probiotic development by high-solid fermentation of sweet potato with Saccharomyces boulardii.

    Science.gov (United States)

    Campbell, Carmen; Nanjundaswamy, Ananda K; Njiti, Victor; Xia, Qun; Chukwuma, Franklin

    2017-05-01

    Controlled fermentation of Sweet potato ( Ipomoea batatas ) var. Beauregard by yeast, Saccharomyces boulardii (MAY 796) to enhance the nutritional value of sweet potato was investigated. An average 8.00 × 10 10 Colony Forming Units (CFU)/g of viable cells were obtained over 5-day high-solid fermentation. Yeast cell viability did not change significantly over time at 4°C whereas the number of viable yeast cells reduced significantly at room temperature (25°C), which was approximately 40% in 12 months. Overall, the controlled fermentation of sweet potato by MAY 796 enhanced protein, crude fiber, neutral detergent fiber, acid detergent fiber, amino acid, and fatty acid levels. Development of value-added sweet potato has a great potential in animal feed and human nutrition. S. boulardii - fermented sweet potato has great potential as probiotic-enriched animal feed and/or functional food for human nutrition.

  12. Supply of goods free of charge in value added tax system

    Directory of Open Access Journals (Sweden)

    Milošević Miloš

    2015-01-01

    Full Text Available Consideration represents one of the cumulatively prescribed conditions for the taxation of supplies of goods in value added tax system. In the absence of consideration there is in general no basis for taxation, which makes room for untaxed final consumption - the case in which a taxpayer deducts input VAT on purchased good that is subsequently used for his own or another person's final consumption free of charge. In this paper, the author analyzes the situations in which, for taxation purposes, the supplies of goods free of charge will be treated equally as supplies for consideration and, relying on the jurisprudence of the European Court of Justice, notes the deviations of the domestic practice from the communautaire one, while providing concrete recommendations for their elimination.

  13. Handling value added tax (VAT) in economic evaluations: should prices include VAT?

    Science.gov (United States)

    Bech, Mickael; Christiansen, Terkel; Gyrd-Hansen, Dorte

    2006-01-01

    In health economic evaluations, value added tax is commonly treated as a transfer payment. Following this argument, resources are valued equal to their net-of-tax prices in economic evaluations applying a societal perspective. In this article we argue that if there is the possibility that a new healthcare intervention may expand the healthcare budget, the social cost of input factors should be the gross-of-tax prices and not the net-of-tax prices. The rising interest in cost-benefit analysis and the use of absolute thresholds, net benefit estimates and acceptability curves in cost-effectiveness analysis makes this argument highly relevant for an appropriate use of these tools in prioritisation.

  14. Motivation and Organizational Behavior. Staff between Value Added and ConflictGenerating Losses

    Directory of Open Access Journals (Sweden)

    Mircea A. Udrescu

    2017-06-01

    Full Text Available In an organization work together two categories of motivations, the organization's management and the employees' one, the workers' one. It is often stated that the competitive added value has the particular way in which the employees are motivated and also their skills within the organization. The authors believe that the added value in a competitive market is the result of the synergy of the two types of motivations, the entrepreneurial and managerial ones and employee's own motivation. In situations where a synergy between the interests of workers and the organization's ones, the global interests of the company's is characterized by continuous growth of value added, while lack of motivation generates unequivocally conflicting states that diminishes the aspects of the outcome activities quality.

  15. Opportunity for high value-added chemicals from food supply chain wastes.

    Science.gov (United States)

    Matharu, Avtar S; de Melo, Eduardo M; Houghton, Joseph A

    2016-09-01

    With approximately 1.3 billion tonnes of food wasted per annum, food supply chain wastes (FSCWs) may be viewed as the contemporary Periodic Table of biobased feedstock chemicals (platform molecules) and functional materials. Herein, the global drivers and case for food waste valorisation within the context of global sustainability, sustainable development goals and the bioeconomy are discussed. The emerging potential of high value added chemicals from certain tropical FSCW is considered as these are grown in three major geographical areas: Brazil, India and China, and likely to increase in volume. FSCW in the context of biorefineries is discussed and two case studies are reported, namely: waste potato, and; orange peel waste. Interestingly, both waste feedstocks, like many others, produce proteins and with the global demand for vegetable proteins on the rise then proteins from FSCW may become a dominant area. Copyright © 2016 Elsevier Ltd. All rights reserved.

  16. MODEL PENENTUAN HARGA SAHAM: PENGUJIAN CAPITAL ASSET PRICING MODEL MELALUI PENGUJIAN ECONOMIC VALUE ADDED

    Directory of Open Access Journals (Sweden)

    Suripto Suripto

    2017-03-01

    Full Text Available This research tested the influence of characteristics of the firms and of EVA (Eco-nomic Value Added to stock of returns. This Research sample was company Self-100 ValueCreator of year 2001 until 2006. Result of research indicated that company size measure,profitability, capital structure (characteristics of the firms and EVA by stimulant had aneffect on significant to stock of returns, but by partial only characteristics company. Condi-tion of company fundamentals had an effect on significance to stock of returns. This indica-tion that investor still considered factors of fundamentals was having investment. EVA didnot have an effect on significant to stock of returns. This finding indicated that Model deter-mination of stock of returns (CAPM Irrelevant determined the level of EVA and also indicatedthat CAPM (Capital Assets Pricing Model was not relevant in determining stock of returns inIndonesian Stock Exchange.

  17. Forecasting value added of agricultural sub-sectors during fourth five-year development plan in iran

    International Nuclear Information System (INIS)

    Nassabian, S.

    2009-01-01

    This article focuses on forecasting the values added of agricultural sub-sectors, including agronomy, fishing, forestry, animal husbandry and agricultural services, using the Artificial Neural Networks (ANN) model. It compares the resulting figures with the target estimates throughout the plan within the years 1384-1388 (2005-2009). It turns out that the forecasted values added in the sub-sectors of agronomy and agricultural services are higher and slower than the estimated values added required due to the plan, respectively. Also the high conformity of the estimated and forecasted value added on the horizon of the fourth five-year plan, while the other sub-sectors both the values are close to each other. The results indicate that the capability of ANN method for forecasting variables is more suitable than the other methods. (author)

  18. The validity and reliability of value-added and target-setting procedures with special reference to Key Stage 3

    OpenAIRE

    Moody, Ian Robin

    2003-01-01

    The validity of value-added systems of measurement is crucially dependent upon there being a demonstrably unambiguous relationship between the so-called baseline, or intake measures, and any subsequent measure of performance at a later stage. The reliability of such procedures is dependent on the relationships between these two measures being relatively stable over time. A number of questions arise with regard to both the validity and reliability of value-added procedures at any level in educ...

  19. ANALISIS PENGARUH ECONOMIC VALUE ADDED (EVA DAN RASIO KEUANGAN TERHADAP RETURN SAHAM SYARIAH

    Directory of Open Access Journals (Sweden)

    Lilik Sri Hariani

    2010-02-01

    Full Text Available This research investigated the simultaneous impact and partial impact of financial ratios (ROA, ROE, EPS and Economic Value-Added (EVA on stock return. One of the four independent variables, that is EVA, are new concepts for measuring financial performance. Explanatory method was used in this research, and the sample was collected using purposive sampling method from Jakarta Islamic Index listed in Bursa Efek Indonesia (BEI, Indonesia Stock Exchange for the period 2005 - 2007. Multiple linear regression was used for the analysis in this research.The result of the analysis shows that all independent variables, that is Return on Assets (ROA, Return on Equity (ROE, Earnings per Share (EPS and EVA have both simultaneous and partial impact on the dependent variable, that is stock return. An interesting finding is that the regression coefficients are different among the variables. ROE and EPS were found to have positive and significant impact on dependent variable while EVA and ROA were found to have negative and significant impact on dependent variable. A positive value for ROE means that the ROE variable can be taken as a measure for a company’s effectivity in utilizing equity in the effort to gain profit. While EPS was found to have the most dominant impact on stock price. The higher the EPS, the greater management’s success in gaining profit for the shareholder or investors. ROA was found to have negative and significant. A finding of this research which is contrary to previous research is that economic value added (EVA was found to have negative and significant impact on stock price. However this finding can be explained as follows: first, the average debt in the companies in the sample is greater than the value of their equity so that EVA will increase due to the reduction in WACC. The increase in EVA is accompanied by a reduction in stock return. Second, positive EVA is not accompanied by any increase of stock performance in the market; and

  20. IAS telecommunication infrastructure and value added network services provided by IASNET

    Science.gov (United States)

    Smirnov, Oleg L.; Marchenko, Sergei

    The topology of a packet switching network for the Soviet National Centre for Automated Data Exchange with Foreign Computer Networks and Databanks (NCADE) based on a design by the Institute for Automated Systems (IAS) is discussed. NCADE has partners all over the world: it is linked to East European countries via telephone lines while satellites are used for communication with remote partners, such as Cuba, Mongolia, and Vietnam. Moreover, there is a connection to the Austrian, British, Canadian, Finnish, French, U.S. and other western networks through which users can have access to databases on each network. At the same time, NCADE provides western customers with access to more than 70 Soviet databases. Software and hardware of IASNET use data exchange recommendations agreed with the International Standard Organization (ISO) and International Telegraph and Telephone Consultative Committee (CCITT). Technical parameters of IASNET are compatible with the majority of foreign networks such as DATAPAK, TRANSPAC, TELENET, and others. By means of IASNET, the NCADE provides connection of Soviet and foreign users to information and computer centers around the world on the basis of the CCITT X.25 and X.75 recommendations. Any information resources of IASNET and value added network services, such as computer teleconferences, E-mail, information retrieval system, intelligent support of access to databanks and databases, and others are discussed. The topology of the ACADEMNET connected to IASNET over an X.25 gateway is also discussed.

  1. B. C. Hydro's new value-added customer service: the building check-up program

    International Nuclear Information System (INIS)

    Hepting, C.; Jung, C.; Herman, L.

    1996-01-01

    A recently initiated program of British Columbia Hydro, called 'building check-up' (BCU), which provides a package of value-added services to commercial and institutional customers, was described. The B. C. Hydro program offers a menu of services, allowing customers to select their own combinations. Type of services included in the menu range from basic billing information to energy audits, hourly energy analysis, bill calibration, energy efficiency screening and reporting. The program was instituted in response to a need to adjust demand-side management programs as the utility industry moves towards deregulation, and subsequent increased competition. The objective of the programs is not only to retain present customers but also to pursue new customers in a more competitive environment. Details of the various service components were provided. A preliminary assessment of the program found favorable customer reception. Future evaluation programs envisage formalized participant feedback, and a determination of the direct and indirect cost-effectiveness of the BCU program. 6 figs

  2. Toward an Understanding of Motivational Influences on Prospective Memory Using Value-Added Intentions

    Directory of Open Access Journals (Sweden)

    Gabriel I Cook

    2015-05-01

    Full Text Available This study examined value-added intentions by manipulating the cognitive frame associated with monetary contingencies for detecting prospective memory cues. We associated a loss-frame with a monetary punishment for failing to respond to cues and a gain-frame with a monetary reward for remembering to respond to cues and compared those frames to a no-frame control condition with no contingency linked to performance. Across two experiments, we find increased prospective memory performance for participants in the loss-frame (Experiments 1 and 2 and in the gain-frame (Experiment 2 conditions relative to the no-frame condition. This value-related improvement in prospective memory was not accompanied by a significant increase in cue monitoring as measured by intention induced interference to an ongoing task and recognition memory for ongoing task items. The few previous studies investigating motivational prospective memory showed mixed results regarding whether prospective memory improves due to incentives or not. Our results provide further evidence that, under some experimental conditions, prospective memory improves with rewards and that the benefit generalizes to penalizing performance. The results have both practical implications and theoretical implications for motivation models of prospective memory.

  3. VANTAGENS E DESVANTAGENS DA MENSURAÇAO DO LUCRO ECONOMICO USO DO ECONOMIC VALUE ADDED - EVA

    Directory of Open Access Journals (Sweden)

    Angela Bockmann Siqueira

    2009-09-01

    Full Text Available A globalização da economia, a velocidade e a qualidade das informações, o avanço das telecomunicações e da informatização e o aprimoramento de técnicas gerenciais são aspectos que contribuem de forma expressiva para a crescente e irreversível competitividade dos mercados. Nesse ambiente de rápidas mudanças, onde a busca por resultados e uma constante, o valor tem-se tornado cada vez mais questionado e discutido nas organizações, impondo-se-lhes a necessidade de estar permanentemente alertas e aptas a enfrentar as crises com vistas à produção de riquezas Para tanto as empresas estão sempre em busca de elementos que Ihes proporcionem um diferencial em relação à concorrência, quer seja em termos de estratégias, quer seja em termos de produtos, preços, informações na tecnologia. Dentro dente contexto, e que se desenvolve o presente trabalho, cujo objetivo c fazer uma analise do Economic Value Added - EVA, apresentando o fim a que o modelo se destina, segundo seus criadores, e confrontando diversos posicionamentos em relação it sua eficácia e eficiência, na tentativa de ressaltar seus aspectos positivos e negativos.

  4. APPLYING THE THEORY OF CONSTRAINTS TO INCREASE ECONOMIC VALUE ADDED: PART 1—THEORY

    Directory of Open Access Journals (Sweden)

    Malan Smith

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: This article, presented in two parts, explains how to apply the Theory of Constraints (TOC in a business to increase Economic Value Added (EVA. The first part deals with the theory, while the second part deals with the implementation. The goal of a business, the measurements of the goal and the priority of the measurements are discussed. The future reality of a company which implements TOC principles is shown through cause and effect to lead to an increase in EVA. The increase in EVA is caused by an increase in return on investment and a reduction in the cost of capital. The actions the company must take to increase EVA is presented.

    AFRIKAANSE OPSOMMING: Hierdie artikel, aangebied in twee dele, verduidelik hoe om die Teorie van Beperkinge (TVB in a besigheid toe te pas om Ekonomiese Toegevoegde Waarde (ETW te vermeerder. Die eerste gedeelte verduidelik die teorie, terwyl die tweede gedeelte die toepassing hanteer. Die doel van ’n besigheid, die maatstawwe van die doel en die prioriteit van die maatstawwe word bespreek. Deur middel van oorsaak en effek word gewys dat die toekomstige werklikheid van ’n besigheid wat TVB beginsels toepas lei tot ’n toename in ETW. Die toename in ETW word veroorsaak deur ’n toename in opbrengs op belegging en ’n afname in die koste van kapitaal. Die aksies wat ’n besigheid moet neem om ETW te vermeerder, word genoem.

  5. Value Added Tax and price stability in Nigeria: A partial equilibrium analysis

    Directory of Open Access Journals (Sweden)

    Marius Ikpe

    2013-12-01

    Full Text Available The economic impact of Value Added Tax (VAT that was implemented in Nigeria in 1994 has generated much debate in recent times, especially with respect to its effect on the level of aggregate prices. This study empirically examines the influence of VAT on price stability in Nigeria using partial equilibrium analysis. We introduced the VAT variable in the framework of a combination of structuralist, monetarist and fiscalist approaches to inflation modelling. The analysis was carried out by applying multiple regression analysis in static form to data for the 1994-2010 period. The results reveal that VAT exerts a strong upward pressure on price levels, most likely due to the burden of VAT on intermediate outputs. The study rules out the option of VAT exemptions for intermediate outputs as a solution, due to the difficulty in distinguishing between intermediate and final outputs. Instead, it recommends a detailed post-VAT cost-benefit analysis to assess the social desirability of VAT policy in Nigeria.

  6. An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions

    Directory of Open Access Journals (Sweden)

    Seçkin GÖNEN

    2015-07-01

    Full Text Available The world has become into a single market and geographical boundaries has disappeared due to globalization in international commerce caused by recent rapid technological advancements in our country and internationally. The significance of export incentive is arising day by day in order to countries having a voice in the field in addition to developing market shares and improving competition powers. Besides, considering many times that our country faced with a foreign trade deficit made encouraging exports compulsory. On this basis, Value Added Tax Law numbered 3065, export exemptions made available for exporters are appeared as a successful and efficient implementation. The aim of this study is to reveal applicability of VAT in healthcare sector generated by international business transactions. Through this aim, sample case analysis is used as a qualitative research method. As a result of the research conducted, exemptions of VAT are applied to goods available for sale through inward processing regime. During the importation of raw materials which are going to be used for processing of goods to be exported by suspension system, taxes are paid in importation of raw materials thus paid VAT amounts in regime context are received back from affiliated tax office.

  7. Value-added benefits of technology: e-procurement and e-commerce related to the health care industry.

    Science.gov (United States)

    Smith, Alan D; Correa, Joseph

    2005-01-01

    To provide insights into the current supply chain for original equipment manufacturers (OEM) in the radiology diagnostic imaging equipment business. As is common in many manufacturing and service firms, the rationale of bridging suppliers of OEMs is the ability to leverage technology, software, and accessories pertaining to the various pieces of equipment. Several models of e-procurement and e-commerce related to the health care industry are presented. Although the radiology capital equipment market presents numerous idiosyncrasies that must be addressed to successfully implement an e-business strategy effectively, incredible opportunities exist all along the supply chain for e-business strategies to both eliminate costs and acquire strategic initiatives. Those firms that most successfully listen to their customers and address the barriers to efficiency (B2E) will help move the industry toward more effective utilization of the benefits e-business can create and also obtain first mover advantages. Although the efficiencies that e-business provides are extremely important in the radiology capital equipment market, the main value of e-business in this industry of high-priced and relatively infrequently purchased equipment may well be the value-added benefits the technology brings to its customers, as illustrated in the modeling process. The OEMs that eventually market their finished product directly to hospital and imaging centers via a direct sales force can best take advantage of the connectivity and accessibility of e-commerce.

  8. Value-added strategy models to provide quality services in senior health business.

    Science.gov (United States)

    Yang, Ya-Ting; Lin, Neng-Pai; Su, Shyi; Chen, Ya-Mei; Chang, Yao-Mao; Handa, Yujiro; Khan, Hafsah Arshed Ali; Elsa Hsu, Yi-Hsin

    2017-06-20

    The rapid population aging is now a global issue. The increase in the elderly population will impact the health care industry and health enterprises; various senior needs will promote the growth of the senior health industry. Most senior health studies are focused on the demand side and scarcely on supply. Our study selected quality enterprises focused on aging health and analyzed different strategies to provide excellent quality services to senior health enterprises. We selected 33 quality senior health enterprises in Taiwan and investigated their excellent quality services strategies by face-to-face semi-structured in-depth interviews with CEO and managers of each enterprise in 2013. A total of 33 senior health enterprises in Taiwan. Overall, 65 CEOs and managers of 33 enterprises were interviewed individually. None. Core values and vision, organization structure, quality services provided, strategies for quality services. This study's results indicated four type of value-added strategy models adopted by senior enterprises to offer quality services: (i) residential care and co-residence model, (ii) home care and living in place model, (iii) community e-business experience model and (iv) virtual and physical portable device model. The common part in these four strategy models is that the services provided are elderly centered. These models offer virtual and physical integrations, and also offer total solutions for the elderly and their caregivers. Through investigation of successful strategy models for providing quality services to seniors, we identified opportunities to develop innovative service models and successful characteristics, also policy implications were summarized. The observations from this study will serve as a primary evidenced base for enterprises developing their senior market and, also for promoting the value co-creation possibility through dialogue between customers and those that deliver service. © The Author 2017. Published by Oxford

  9. Custom auroral electrojet indices calculated by using MANGO value-added services

    Science.gov (United States)

    Bargatze, L. F.; Moore, W. B.; King, T. A.

    2009-12-01

    A set of computational routines called MANGO, Magnetogram Analysis for the Network of Geophysical Observatories, is utilized to calculate customized versions of the auroral electrojet indices, AE, AL, and AU. MANGO is part of an effort to enhance data services available to users of the Heliophysics VxOs, specifically for the Virtual Magnetospheric Observatory (VMO). The MANGO value-added service package is composed of a set of IDL routines that decompose ground magnetic field observations to isolate secular, diurnal, and disturbance variations of magnetic field disturbance, station-by-station. Each MANGO subroutine has been written in modular fashion to allow "plug and play"-style flexibility and each has been designed to account for failure modes and noisy data so that the programs will run to completion producing as much derived data as possible. The capabilities of the MANGO service package will be demonstrated through their application to the study of auroral electrojet current flow during magnetic substorms. Traditionally, the AE indices are calculated by using data from about twelve ground stations located at northern auroral zone latitudes spread longitudinally around the world. Magnetogram data are corrected for secular variation prior to calculating the standard version of the indices but the data are not corrected for diurnal variations. A custom version of the AE indices will be created by using the MANGO routines including a step to subtract diurnal curves from the magnetic field data at each station. The custom AE indices provide more accurate measures of auroral electrojet activity due to isolation of the sunstorm electrojet magnetic field signiture. The improvements in the accuracy of the custom AE indices over the tradition indices are largest during the northern hemisphere summer when the range of diurnal variation reaches its maximum.

  10. An integrated biorefinery concept for conversion of sugar beet pulp into value-added chemicals and pharmaceutical intermediates.

    Science.gov (United States)

    Cárdenas-Fernández, Max; Bawn, Maria; Hamley-Bennett, Charlotte; Bharat, Penumathsa K V; Subrizi, Fabiana; Suhaili, Nurashikin; Ward, David P; Bourdin, Sarah; Dalby, Paul A; Hailes, Helen C; Hewitson, Peter; Ignatova, Svetlana; Kontoravdi, Cleo; Leak, David J; Shah, Nilay; Sheppard, Tom D; Ward, John M; Lye, Gary J

    2017-09-21

    Over 8 million tonnes of sugar beet are grown annually in the UK. Sugar beet pulp (SBP) is the main by-product of sugar beet processing which is currently dried and sold as a low value animal feed. SBP is a rich source of carbohydrates, mainly in the form of cellulose and pectin, including d-glucose (Glu), l-arabinose (Ara) and d-galacturonic acid (GalAc). This work describes the technical feasibility of an integrated biorefinery concept for the fractionation of SBP and conversion of these monosaccharides into value-added products. SBP fractionation is initially carried out by steam explosion under mild conditions to yield soluble pectin and insoluble cellulose fractions. The cellulose is readily hydrolysed by cellulases to release Glu that can then be fermented by a commercial yeast strain to produce bioethanol at a high yield. The pectin fraction can be either fully hydrolysed, using physico-chemical methods, or selectively hydrolysed, using cloned arabinases and galacturonases, to yield Ara-rich and GalAc-rich streams. These monomers can be separated using either Centrifugal Partition Chromatography (CPC) or ultrafiltration into streams suitable for subsequent enzymatic upgrading. Building on our previous experience with transketolase (TK) and transaminase (TAm) enzymes, the conversion of Ara and GalAc into higher value products was explored. In particular the conversion of Ara into l-gluco-heptulose (GluHep), that has potential therapeutic applications in hypoglycaemia and cancer, using a mutant TK is described. Preliminary studies with TAm also suggest GluHep can be selectively aminated to the corresponding chiral aminopolyol. The current work is addressing the upgrading of the remaining SBP monomer, GalAc, and the modelling of the biorefinery concept to enable economic and Life Cycle Analysis (LCA).

  11. Building for a better hospital. Value-adding management & design of healthcare real estate

    Directory of Open Access Journals (Sweden)

    Johan van der Zwart

    2014-09-01

    are representative in the physical
built environment of hospitals. This is possible by comparing the results of design assessment with measures of user experiences in actual buildings, e.g. by building-in- use studies or so-called Post-Occupancy Evaluations (POE. Toolbox to support value adding management & design One of the results of this research is the design of a toolbox that can contribute to
the decision-making regarding accommodation for hospitals. This toolbox provides
a structure for the context, value, design and management of accommodation and is intended as a reference for the alignment between real estate and the organisation
of healthcare. The instruments can be used independently of each other, but can
also be combined. As such, the toolbox provides guidelines for the distribution of responsibilities and tasks between the hospital board, real estate manager, healthcare managers and architects in various phases of occupancy, initiative and design. Existing frameworks as the starting point The case studies demonstrate the usefulness of the conceptual models of CREM in matching accommodation for hospitals and the organisation of healthcare. The model for context-mapping provides a starting point for getting a grip on the position of real estate in the dynamic context of hospitals. The arrangement of different conceptual models in the meta-model and the link to the EFQM model as an abstract description of the organisation results in a roadmap in which the accommodation and organisation of healthcare can be coordinated iteratively. While the meta-model at the level of the CEO provides an overview and outline of the considerations to be made, the integrating framework is a comprehensive tool for real estate managers to further elaborate on these various steps. Generic values from the literature are discussed and translated into the sector-specific added value of hospital real estate. In addition, design assessment makes it possible to test various

  12. 78 FR 70260 - Inviting Applications for Value-Added Producer Grants

    Science.gov (United States)

    2013-11-25

    ... parental status, sexual orientation, or all or part of an individual's income is derived from any public... products are defined as commercial or industrial products composed of biological products or renewable...

  13. Preparation of value-added metal-organic frameworks (MOFs) using waste PET bottles as source of acid linker

    CSIR Research Space (South Africa)

    Dyosiba, Xoliswa

    2016-12-01

    Full Text Available of Value-added Metal-organic Frameworks (MOFs) Using Waste PET Bottles as Source of Acid Linker Xoliswa Dyosiba, Jianwei Ren, Nicholas M. Musyoka, Henrietta W. Langmi, Mkhulu Mathe, Maurice S. Onyango PII: S2214-9937(16)30053-7 DOI: doi:10.1016/j..., Hen- rietta W. Langmi, Mkhulu Mathe, Maurice S. Onyango, Preparation of Value-added Metal-organic Frameworks (MOFs) Using Waste PET Bottles as Source of Acid Linker, Sustainable Materials and Technologies (2016), doi:10.1016/j.susmat.2016...

  14. Does school ethos explain the relationship between value-added education and teenage substance use? A cohort study

    Science.gov (United States)

    Markham, Wolfgang A.; Young, Robert; Sweeting, Helen; West, Patrick; Aveyard, Paul

    2012-01-01

    Previous studies found lower substance use in schools achieving better examination and truancy results than expected, given their pupil populations (high value-added schools). This study examines whether these findings are replicated in West Scotland and whether school ethos indicators focussing on pupils' perceptions of schooling (environment, involvement, engagement and teacher–pupil relations) mediate the associations. Teenagers from forty-one schools (S2, aged 13, n = 2268; S4, aged 15, n = 2096) previously surveyed in primary school (aged 11, n = 2482) were surveyed in the late 1990s. School value-added scores were derived from standardised residuals of two regression equations separately predicting from pupils' socio-demographic characteristics (1) proportions of pupils passing five Scottish Standard Grade Examinations, and (2) half-day truancy loss. Outcomes were current smoking, monthly drinking, ever illicit drug use. Random effects logistic regression models adjusted for potential pupil-level confounders were used to assess (1) associations between substance use and school-level value-added scores and (2) whether these associations were mediated by pupils' perceptions of schooling or other school-level factors (school roll, religious denomination and mean aggregated school-level ethos scores). Against expectations, value-added education was positively associated with smoking (Odds Ratios [95% confidence intervals] for one standard deviation increase in value-added scores were 1.28 [1.02–1.61] in S2 and 1.13 [1.00–1.27] in S4) and positively but weakly and non-significantly associated with drinking and drug use. Engagement and positive teacher–pupil relations were strongly and negatively associated with all substance use outcomes at both ages. Other school-level factors appeared weakly and largely non-significantly related to substance use. Value-added scores were unrelated to school ethos measures and no ethos measure mediated associations

  15. Does school ethos explain the relationship between value-added education and teenage substance use? A cohort study.

    Science.gov (United States)

    Markham, Wolfgang A; Young, Robert; Sweeting, Helen; West, Patrick; Aveyard, Paul

    2012-07-01

    Previous studies found lower substance use in schools achieving better examination and truancy results than expected, given their pupil populations (high value-added schools). This study examines whether these findings are replicated in West Scotland and whether school ethos indicators focussing on pupils' perceptions of schooling (environment, involvement, engagement and teacher-pupil relations) mediate the associations. Teenagers from forty-one schools (S2, aged 13, n = 2268; S4, aged 15, n = 2096) previously surveyed in primary school (aged 11, n = 2482) were surveyed in the late 1990s. School value-added scores were derived from standardised residuals of two regression equations separately predicting from pupils' socio-demographic characteristics (1) proportions of pupils passing five Scottish Standard Grade Examinations, and (2) half-day truancy loss. Outcomes were current smoking, monthly drinking, ever illicit drug use. Random effects logistic regression models adjusted for potential pupil-level confounders were used to assess (1) associations between substance use and school-level value-added scores and (2) whether these associations were mediated by pupils' perceptions of schooling or other school-level factors (school roll, religious denomination and mean aggregated school-level ethos scores). Against expectations, value-added education was positively associated with smoking (Odds Ratios [95% confidence intervals] for one standard deviation increase in value-added scores were 1.28 [1.02-1.61] in S2 and 1.13 [1.00-1.27] in S4) and positively but weakly and non-significantly associated with drinking and drug use. Engagement and positive teacher-pupil relations were strongly and negatively associated with all substance use outcomes at both ages. Other school-level factors appeared weakly and largely non-significantly related to substance use. Value-added scores were unrelated to school ethos measures and no ethos measure mediated associations between value-added

  16. Japanese Consumption Tax with Regard to Cross-Border Service Trading : A Comparison with EU-Type Value Added Taxes

    OpenAIRE

    細木, 宏和; ホソキ, ヒロカズ; Hirokazu, HOSOKI

    2011-01-01

    This paper examines a tax jurisdiction issue of the consumption tax system with regard to Japanese service trading. The Destination principle for service trading has not been established in Japanese consumption tax, but taxation at the place of consumption is gradually being adopted for value-added taxes in the EU. Under these circumstances, it is necessary for us to revise the Japanese consumption tax system in favor of taxation at the place of consumption, using EU-type value-added tax syst...

  17. The Use of a School Value-Added Model for Educational Improvement: A Case Study from the Portuguese Primary Education System

    Science.gov (United States)

    Ferrão, Maria Eugénia; Couto, Alcino Pinto

    2014-01-01

    This article focuses on the use of a value-added approach for promoting school improvement. It presents yearly value-added estimates, analyses their stability over time, and discusses the contribution of this methodological approach for promoting school improvement programmes in the Portuguese system of evaluation. The value-added model is applied…

  18. Uma análise da correlação entre o EVA® e o MVA® no contexto das empresas brasileiras de capital aberto Correlation between Economic Value Added and Market Value Added for publicly owned Brazilian companies

    Directory of Open Access Journals (Sweden)

    José Odálio dos Santos

    2005-03-01

    Full Text Available Este artigo trata do tema da criação de valor, da forma como é medida pelo EVA® (Valor Econômico Adicionado e pelo MVA® (Valor de Mercado Agregado, duas metodologias desenvolvidas no final dos anos 80 pela empresa americana de consultoria Stern Stewart & Co. O EVA® é definido como a diferença entre o lucro operacional líquido depois de impostos e o custo do capital investido na empresa, enquanto o MVA® é determinado pela diferença entre o valor de mercado da empresa e o capital total nela investido. Um estudo realizado por G. Bennett Stewart III, que idealizou essas metodologias juntamente com o seu sócio Joel M. Stern, encontrou uma forte correlação entre o EVA® e o MVA®. Visando averiguar se tal resultado se aplica também ao caso das empresas brasileiras, os autores deste artigo realizaram uma pesquisa semelhante, baseada numa amostra formada por empresas de capital aberto cujas ações foram negociadas na Bovespa (Bolsa de Valores de São Paulo durante o período de 1996 a 2001.This article deals with value creation as measured by Economic Value Added (EVA® and Market Value (MVA® which are methods developed by an American consultant, Stern Stewart & Co, in the late l980's. Economic Value Added is defined as the difference between net operating profit after taxes and the cost of capital invested in a company, while Market Value Added is the difference between market value and the total capital invested in a company. G. Bennett Stewart III, who conceived this approach together with his partner Joel M. Stern, found a strong correlation between Economic Value Added and Market Value Added. Our research investigated whether this also applies to a sample of publicly owned Brazilian companies traded on the São Paulo Stock Exchange between 1996 and 2001.

  19. The Association between State Value-added Taxes and Tobacco Use in India- Evidence from GATS and TCP India Survey.

    Science.gov (United States)

    Shang, Ce; Chaloupka, Frank J; Fong, Geoffrey T; Gupta, Prakash C; Pednekar, Mangesh S

    2017-08-30

    State value-added taxes (VAT) on tobacco products have been increased significantly in recent years in India. Evidence on how these VATs were associated with smoking is highly needed. State bidi and cigarette VAT rates were linked to Global Adult Tobacco Survey (GATS) India 2009-2010 and Tobacco Control Policy (TCP) India Survey waves 1 (2010-2011) and 2 (2012-2013), respectively. These linked data were used to analyze the associations between bidi VAT rates and bidi smoking, between cigarette VAT rates and cigarette smoking, and between the two VAT rates and dual use of bidis and cigarettes. Weighted logistic regressions were employed to examine GATS cross-sectional data, whereas Generalized Estimating Equations (GEE) were employed to examine longitudinal TCP data. We further stratified the analyses by gender. A 10% increase in cigarette VAT rates was associated with a 6.5% (p<0.001) decrease in dual use of cigarettes and bidis among adults and a 0.9% decrease (p<0.05) in cigarette smoking among males in TCP; and with a 21.6% decrease (p<0.05) in dual use among adults and a 17.2% decrease (p<0.001) in cigarette smoking among males in GATS. TCP analyses controlling for state fixed effects are less likely to be biased and indicate a cigarette price elasticity of - 0.44. As female smoking prevalence was extremely low, these associations were non-significant for females. Higher state cigarette VAT rates in India were significantly associated with lower cigarette smoking and lower dual use of cigarettes and bidis. Increasing state VAT rates may significantly reduce smoking in India. © The Author 2017. Published by Oxford University Press on behalf of the Society for Research on Nicotine and Tobacco. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  20. Are We Doing Any Good? A Value-Added Analysis of UBC's Science One Program

    Directory of Open Access Journals (Sweden)

    Chris Waltham

    2012-12-01

    Full Text Available Science One is a full academic year interdisciplinary alternative to the traditional first-year experience in the Faculty of Science at the University of British Columbia (UBC. Anecdotal reports suggest that alumni/ae of the program do very well in upper-level classes and many become successful graduate and medical students. The high faculty/student ratio makes the program an expensive one, however, and thus we have sought rigorous evidence of the benefits to our students. Our approach has been a value-added one; we have compared high-school and upper-level undergraduate grades for students in all UBC's first-year science programs. We have found a clear signal that there is a large benefit to participating in Science One, and conclude that this arises from a combination of the recruitment of enthusiastic students who are up for a challenge, the Science One admissions process, and taking the program itself.Science One consiste en une année scolaire interdisciplinaire complète qui représente une variante de l’expérience traditionnelle vécue en première année à la Faculté des sciences de l’Université de la Colombie-Britannique (UBC. Des rapports isolés suggèrent que les anciens étudiants du programme obtiennent de très bons résultats dans les cours de niveau supérieur et plusieurs obtiennent leur diplôme avec succès et étudient en médecine. Cependant, le ratio élevé enseignant/étudiant fait en sorte que le programme coûte cher, c’est pourquoi les auteurs ont cherché à obtenir des données probantes sur les avantages qu’il présente pour leurs étudiants. Ils ont employé la méthode de la valeur ajoutée; ont comparé les notes obtenues au secondaire et celles des étudiants de premier cycle inscrits à des cours de niveau supérieur dans tous les programmes scientifiques offerts à l’UBC. Ils ont découvert que la participation à Science One est très bénéfique et ont conclu que cela résulte d

  1. Energy- and value added services in the electric power market in Sweden; Energi- och mervaerdestjaenster paa elmarknaden i Sverige

    Energy Technology Data Exchange (ETDEWEB)

    Matsson, Peter

    2000-03-01

    This report tries to give a comprehensive picture of the offerings of energy- and value added services on the deregulated Swedish electric power market. A compilation of the service offerings from some 50 electric utilities is given. Market movements within deregulated sectors are treated with special emphasis on the electric power business.

  2. The Test Matters: The Relationship between Classroom Observation Scores and Teacher Value Added on Multiple Types of Assessment

    Science.gov (United States)

    Grossman, Pam; Cohen, Julie; Ronfeldt, Matthew; Brown, Lindsay

    2014-01-01

    In this study, we examined how the relationships between one observation protocol, the Protocol for Language Arts Teaching Observation (PLATO), and value-added measures shift when different tests are used to assess student achievement. Using data from the Measures of Effective Teaching Project, we found that PLATO was more strongly related to the…

  3. The Effect of Working Condition on Math Teacher Effectiveness: Value-Added Scores and Student Satisfaction in Teaching

    Science.gov (United States)

    Ye, Yincheng; Singh, Kusum

    2017-01-01

    The purpose of this study is to better understand how math teachers' effectiveness as measured by value-added scores and student satisfaction with teaching is influenced by school's working conditions. The data for the study were derived from 2009 to 2010 Teacher Working Condition Survey and Student Perception Survey in Measures of Effective…

  4. Assessing the Potential of Using Value-Added Estimates of Teacher Job Performance for Making Tenure Decisions. Working Paper 31

    Science.gov (United States)

    Goldhaber, Dan; Hansen, Michael

    2010-01-01

    Reforming teacher tenure is an idea that appears to be gaining traction with the underlying assumption being that one can infer to a reasonable degree how well a teacher will perform over her career based on estimates of her early-career effectiveness. Here we explore the potential for using value-added models to estimate performance and inform…

  5. The Cost-Effectiveness of Replacing the Bottom Quartile of Novice Teachers through Value-Added Teacher Assessment

    Science.gov (United States)

    Yeh, Stuart S.; Ritter, Joseph

    2009-01-01

    A cost-effectiveness analysis was conducted of Gordon, Kane, and Staiger's (2006) proposal to raise student achievement by identifying and replacing the bottom quartile of novice teachers, using value-added assessment of teacher performance. The cost effectiveness of this proposal was compared to the cost effectiveness of voucher programs, charter…

  6. Predicting Teacher Value-Added Results in Non-Tested Subjects Based on Confounding Variables: A Multinomial Logistic Regression

    Science.gov (United States)

    Street, Nathan Lee

    2017-01-01

    Teacher value-added measures (VAM) are designed to provide information regarding teachers' causal impact on the academic growth of students while controlling for exogenous variables. While some researchers contend VAMs successfully and authentically measure teacher causality on learning, others suggest VAMs cannot adequately control for exogenous…

  7. Analisis Determinasi Financial Performance Perusahaan Industri Manufaktur Makanan Dan Minuman Yang Go Public Suatu Pendekatan Metode Economic Value Added (EVA

    Directory of Open Access Journals (Sweden)

    Azhar Affandi

    2011-04-01

    Full Text Available The aim of this study is to obtain empirical evidence concerning the effect of Financial Performance Determinant (Capital Structure and Profit Margin on effectively Economic Value Added (EVA method at the food and beverage manufacture business sectors. The results of this study is expected to contribute for the development of financial management and strategic management. The study was carried out at the food and beverage manufacture business sectors registered in Bursa Efek Indonesia (BEI. The characteristic of this study is confirmatory research. The research method used is associative and explanatory, and to hypothesis testing of the research has used multiple regression. Sampling method is used purposive sampling with total sample are 15 corporate registered in Bursa Efek Indonesia during 2006-2007 period. While for data processing is used SPSS 14.0 for windows programs. The result of this study is: The first hypothesis testing founded theres the significant effect of capital structure on effectively Economic Value Added (EVA. The second hypothesis testing founded theres the significant effect of profit margin on effectively Economic Value Added (EVA. So, in the EVA predicting can used capital structure and profit margin indicators, because capital structure and profit margin both have a significant effect on effectively Economic Value Added (EVA.

  8. Assessing the Value-Added by the Environmental Testing Process with the Aide of Physics/Engineering of Failure Evaluations

    Science.gov (United States)

    Cornford, S.; Gibbel, M.

    1997-01-01

    NASA's Code QT Test Effectiveness Program is funding a series of applied research activities focused on utilizing the principles of physics and engineering of failure and those of engineering economics to assess and improve the value-added by the various validation and verification activities to organizations.

  9. Validating "Value Added" in the Primary Grades: One District's Attempts to Increase Fairness and Inclusivity in Its Teacher Evaluation System

    Science.gov (United States)

    Amrein-Beardsley, Audrey; Polasky, Sarah; Holloway-Libell, Jessica

    2016-01-01

    One urban district in the state of Arizona sought to use an alternative achievement test (i.e., the Northwest Evaluation Association's (NWEA) Measures of Academic Progress for Primary Grades (MAP)) to include more value-added ineligible teachers in the districts' growth and merit pay system. The goal was to allow for its K-2 teachers to be more…

  10. AERA Statement on Use of Value-Added Models (VAM) for the Evaluation of Educators and Educator Preparation Programs

    Science.gov (United States)

    Educational Researcher, 2015

    2015-01-01

    The purpose of this statement is to inform those using or considering the use of value-added models (VAM) about their scientific and technical limitations in the evaluation of educators and programs that prepare teachers. The statement briefly reviews the background and current context of using VAM for evaluations, enumerates specific psychometric…

  11. Examining the Relationship between Technological Pedagogical Content Knowledge (TPACK) and Student Achievement Utilizing the Florida Value-Added Model

    Science.gov (United States)

    Farrell, Ivan K.; Hamed, Kastro M.

    2017-01-01

    Utilizing a correlational research design, we sought to examine the relationship between the technological pedagogical content knowledge (TPACK) of in-service teachers and student achievement measured with each individual teacher's Value-Added Model (VAM) score. The TPACK survey results and a teacher's VAM score were also examined, separately,…

  12. The Effect of Macroeconomic Variables on Value-Added Agriculture: Approach of Vector Autoregresive Bayesian Model (BVAR

    Directory of Open Access Journals (Sweden)

    E. Pishbahar

    2015-05-01

    Full Text Available There are different ideas and opinions about the effects of macroeconomic variables on real and nominal variables. To answer the question of whether changes in macroeconomic variables as a political tool is useful over a business cycle, understanding the effect of macroeconomic variables on economic growth is important. In the present study, the Bayesian Vector autoregresive model and seasonality data for the years between 1991 and 2013 was used to determine the impact of monetary policy on value-added agriculture. Predicts of Vector autoregresive model are usually divertaed due to a lot of parameters in the model. Bayesian vector autoregresive model estimates more reliable predictions due to reducing the number of included parametrs and considering the former models. Compared to the Vector Autoregressive model, the coefficients are estimated more accurately. Based on the results of RMSE in this study, previous function Nrmal-Vyshart was identified as a suitable previous disteribution. According to the results of the impulse response function, the sudden effects of shocks in macroeconomic variables on the value added in agriculture and domestic venture capital are stable. The effects on the exchange rates, tax revenues and monetary will bemoderated after 7, 5 and 4periods. Monetary policy shocks ,in the first half of the year, increased the value added of agriculture, while in the second half of the year had a depressing effect on the value added.

  13. A Comparison between Value-Added School Estimates and Currently Used Metrics of School Accountability in California

    Science.gov (United States)

    Fagioli, Loris P.

    2014-01-01

    This study compared a value-added approach to school accountability to the currently used metrics of accountability in California of Adequate Yearly Progress (AYP) and Academic Performance Index (API). Five-year student panel data (N?=?53,733) from 29 elementary schools in a large California school district were used to address the research…

  14. Assurance of Learning in an MBA Program: Exploration of the Value Added by the Graduate Major Field Test in Business

    Science.gov (United States)

    Kass, Darrin; Grandzol, Christian

    2014-01-01

    The use of standardized tests as a piece of outcomes assessment has risen in recent years in order to satisfy external accrediting bodies such as the Association to Advance Collegiate Schools of Business International. The authors explore the value added by the Graduate Major Field Test in Business (GMFT-B) for assurance of learning in a master of…

  15. An Analysis of the Relationship between the Perceptions of Value-Added Measurement and Teacher Job Satisfaction

    Science.gov (United States)

    Viar, Meagan Alexis

    2016-01-01

    Educational leaders are struggling with the issue of academic reform as it pertains to accountability for student achievement. With increasing pressures to improve student achievement, many states have adopted value-added measures to monitor student growth and teacher effectiveness. This study undertook a quantitative approach to examine the…

  16. The impact of student composition on schools’ value-added performance : a comparison of seven empirical studies

    NARCIS (Netherlands)

    Timmermans, Anneke C.; Thomas, Sally M.

    In many countries, policy makers struggle with the development of value added indicators of school performance for educational accountability purposes and in particular with the choice whether school context measured in the form of student composition variables should be included. This study

  17. Relating life cycle assessment indicators to gross value added for Dutch dairy farms

    NARCIS (Netherlands)

    Thomassen, M.A.; Dolman, M.A.; Calker, van K.J.; Boer, de I.J.M.

    2009-01-01

    Sustainable dairy production requires farms that are economically viable, environmentally sound and socially acceptable. A low environmental impact of milk production is not necessarily associated with an economically viable farm. To gain insight into a possible “trade-off” between economic and

  18. 7 Processes that Enable NASA Software Engineering Technologies: Value-Added Process Engineering

    Science.gov (United States)

    Housch, Helen; Godfrey, Sally

    2011-01-01

    The presentation reviews Agency process requirements and the purpose, benefits, and experiences or seven software engineering processes. The processes include: product integration, configuration management, verification, software assurance, measurement and analysis, requirements management, and planning and monitoring.

  19. The impact of the Internet of Things on value added to Marketing 4.0

    Directory of Open Access Journals (Sweden)

    Łukowski, Wojciech

    2017-12-01

    Full Text Available The evolution in the field of information technologies that has taken place in recent decades has transformed the world. The marketing sector has undergone similar changes. At present, the internet as a groundbreaking achievement resulting from the evolution of information technologies is being integrated with marketing activities. Thanks to this we can witness a new generation of the activities referred to as the age of Marketing 4.0. It is urgently needed as today customers demand something more than just products that meet their basic needs, satisfy their desires, and soothe their anxieties. Clients are now looking for products that will allow them to fulfil their creativity and find the values defined by Marketing 3.0, however, they want to be able to become a part of the product, that is, to contribute and interact with the product, and then, harnessing information technologies – to share their experiences and verify if the product is actually fulfilling the task that it was meant to. This is also why marketing no longer focuses on the product – just like the internet no longer centres around data. At present, both marketing and the internet focus on clients and enhance the interactions between the client and the product; while doing this, they are based on the values of the users and offer them more data. This article presents the key elements of Marketing 4.0., discusses its relationship with the Marketing 3.0 concept and explains the extent to which next generation marketing is an extrapolation of the concept of Marketing 3.0. At the end, some examples of technologies from the Internet of Things, which facilitate interaction between the user and the products and the internet have also been provided.

  20. Comparing financial centers by using gross value added as main indicator

    OpenAIRE

    Ortner, Alessia; Geiger, Hans

    2006-01-01

    This study contributes to the discussion on the measurement of financial sector output. It also serves as a lead-in to discussing possible causes of productivity changes in banking and insurance companies and other financial services providers. We demonstrate how the financial sector’s net output and service production can be measured using aggregate financial statement data. We briefly examine current treatments of financial services in the national income accounts and introduce a conceptual...

  1. Measuring the Value Added by Technical Documentation: A Review of Research and Practice.

    Science.gov (United States)

    Mead, Jay

    1998-01-01

    Reviews existing work on establishing value of technical documentation to determine its principles. States that value can be returned by reducing internal investment, increasing sales, and reducing after-sales costs. Argues that further research will improve the understanding of information as the product itself, rather than simply a supporting…

  2. Opportunities of using bio-based materials for value-added composites

    Science.gov (United States)

    Zhiyong Cai

    2010-01-01

    Our forests are a naturally renewable resource that has been used as a principal source of bio-energy and building materials for centuries. The growth of world population and affluence has resulted in substantial increases in demand and in consumption for all raw materials. Resulting increases in demand for wood products provides a unique opportunity for developing new...

  3. Nutritional security, healthy marine ecosystems and value added priorities for developing coastal countries

    OpenAIRE

    Failler, Pierre

    2014-01-01

    According to FAO estimates, global consumption of fish, currently 140 million tonnes, is likely to reach 200 million tonnes by 2030 [1]. Industrialized countries where households have strong purchasing power will increase their demand, while developing and emerging countries will use this as a basis to increase both their aquaculture production and the number of fish caught for export. Overall, the demand from international markets will lead to an increase of fish trade from low income countr...

  4. Lignocellulosic Biomass Transformations via Greener Oxidative Pretreatment Processes: Access to Energy and Value-Added Chemicals

    Directory of Open Access Journals (Sweden)

    Walter Den

    2018-04-01

    Full Text Available Anthropogenic climate change, principally induced by the large volume of carbon dioxide emission from the global economy driven by fossil fuels, has been observed and scientifically proven as a major threat to civilization. Meanwhile, fossil fuel depletion has been identified as a future challenge. Lignocellulosic biomass in the form of organic residues appears to be the most promising option as renewable feedstock for the generation of energy and platform chemicals. As of today, relatively little bioenergy comes from lignocellulosic biomass as compared to feedstock such as starch and sugarcane, primarily due to high cost of production involving pretreatment steps required to fragment biomass components via disruption of the natural recalcitrant structure of these rigid polymers; low efficiency of enzymatic hydrolysis of refractory feedstock presents a major challenge. The valorization of lignin and cellulose into energy products or chemical products is contingent on the effectiveness of selective depolymerization of the pretreatment regime which typically involve harsh pyrolytic and solvothermal processes assisted by corrosive acids or alkaline reagents. These unselective methods decompose lignin into many products that may not be energetically or chemically valuable, or even biologically inhibitory. Exploring milder, selective and greener processes, therefore, has become a critical subject of study for the valorization of these materials in the last decade. Efficient alternative activation processes such as microwave- and ultrasound irradiation are being explored as replacements for pyrolysis and hydrothermolysis, while milder options such as advanced oxidative and catalytic processes should be considered as choices to harsher acid and alkaline processes. Herein, we critically abridge the research on chemical oxidative techniques for the pretreatment of lignocellulosics with the explicit aim to rationalize the objectives of the biomass

  5. Lignocellulosic Biomass Transformations via Greener Oxidative Pretreatment Processes: Access to Energy and Value-Added Chemicals

    Science.gov (United States)

    Den, Walter; Sharma, Virender K.; Lee, Mengshan; Nadadur, Govind; Varma, Rajender S.

    2018-01-01

    Anthropogenic climate change, principally induced by the large volume of carbon dioxide emission from the global economy driven by fossil fuels, has been observed and scientifically proven as a major threat to civilization. Meanwhile, fossil fuel depletion has been identified as a future challenge. Lignocellulosic biomass in the form of organic residues appears to be the most promising option as renewable feedstock for the generation of energy and platform chemicals. As of today, relatively little bioenergy comes from lignocellulosic biomass as compared to feedstock such as starch and sugarcane, primarily due to high cost of production involving pretreatment steps required to fragment biomass components via disruption of the natural recalcitrant structure of these rigid polymers; low efficiency of enzymatic hydrolysis of refractory feedstock presents a major challenge. The valorization of lignin and cellulose into energy products or chemical products is contingent on the effectiveness of selective depolymerization of the pretreatment regime which typically involve harsh pyrolytic and solvothermal processes assisted by corrosive acids or alkaline reagents. These unselective methods decompose lignin into many products that may not be energetically or chemically valuable, or even biologically inhibitory. Exploring milder, selective and greener processes, therefore, has become a critical subject of study for the valorization of these materials in the last decade. Efficient alternative activation processes such as microwave- and ultrasound irradiation are being explored as replacements for pyrolysis and hydrothermolysis, while milder options such as advanced oxidative and catalytic processes should be considered as choices to harsher acid and alkaline processes. Herein, we critically abridge the research on chemical oxidative techniques for the pretreatment of lignocellulosics with the explicit aim to rationalize the objectives of the biomass pretreatment step and the

  6. Lignocellulosic Biomass Transformations via Greener Oxidative Pretreatment Processes: Access to Energy and Value-Added Chemicals.

    Science.gov (United States)

    Den, Walter; Sharma, Virender K; Lee, Mengshan; Nadadur, Govind; Varma, Rajender S

    2018-01-01

    Anthropogenic climate change, principally induced by the large volume of carbon dioxide emission from the global economy driven by fossil fuels, has been observed and scientifically proven as a major threat to civilization. Meanwhile, fossil fuel depletion has been identified as a future challenge. Lignocellulosic biomass in the form of organic residues appears to be the most promising option as renewable feedstock for the generation of energy and platform chemicals. As of today, relatively little bioenergy comes from lignocellulosic biomass as compared to feedstock such as starch and sugarcane, primarily due to high cost of production involving pretreatment steps required to fragment biomass components via disruption of the natural recalcitrant structure of these rigid polymers; low efficiency of enzymatic hydrolysis of refractory feedstock presents a major challenge. The valorization of lignin and cellulose into energy products or chemical products is contingent on the effectiveness of selective depolymerization of the pretreatment regime which typically involve harsh pyrolytic and solvothermal processes assisted by corrosive acids or alkaline reagents. These unselective methods decompose lignin into many products that may not be energetically or chemically valuable, or even biologically inhibitory. Exploring milder, selective and greener processes, therefore, has become a critical subject of study for the valorization of these materials in the last decade. Efficient alternative activation processes such as microwave- and ultrasound irradiation are being explored as replacements for pyrolysis and hydrothermolysis, while milder options such as advanced oxidative and catalytic processes should be considered as choices to harsher acid and alkaline processes. Herein, we critically abridge the research on chemical oxidative techniques for the pretreatment of lignocellulosics with the explicit aim to rationalize the objectives of the biomass pretreatment step and the

  7. Water reclamation and value-added animal feed from corn-ethanol stillage by fungal processing.

    Science.gov (United States)

    Rasmussen, M L; Khanal, S K; Pometto, A L; van Leeuwen, J Hans

    2014-01-01

    Rhizopus oligosporus was cultivated on thin stillage from a dry-grind corn ethanol plant. The aim of the research was to develop a process to replace the current energy-intensive flash evaporation and make use of this nutrient-rich stream to create a new co-product in the form of protein-rich biomass. Batch experiments in 5- and 50-L stirred bioreactors showed prolific fungal growth under non-sterile conditions. COD, suspended solids, glycerol, and organic acids removals, critical for in-plant water reuse, reached ca. 80%, 98%, 100% and 100%, respectively, within 5 d of fungal inoculation, enabling effluent recycle as process water. R. oligosporus contains 2% lysine, good levels of other essential amino acids, and 43% crude protein - a highly nutritious livestock feed. Avoiding water evaporation from thin stillage would furthermore save substantial energy inputs on corn ethanol plants. Copyright © 2013 Elsevier Ltd. All rights reserved.

  8. Economics evaluation for on-site pyrolysis of kraft lignin to value-added chemicals.

    Science.gov (United States)

    Farag, Sherif; Chaouki, Jamal

    2015-01-01

    This work is part of a series of investigations on pyrolysis of lignin. After obtaining the necessary information regarding the quantity and quality of the obtained products, a first step economics evaluation for converting lignin into chemicals was essential. To accomplish this aim, a pyrolysis plant with a 50t/d capacity was designed, and the total capital investment and operating costs were estimated. Next, the minimal selling price of the obtained dry oil was calculated and the effect of crucial variables on the estimated price was examined. The key result indicates the estimated selling price would not compete with the price of the chemicals that are fossil fuel based, which is primarily due to the high cost of the feedstock. To overcome this challenge, different scenarios for reducing the selling price of the obtained oil, which consequently is helping by taking a place among the fossil fuel based chemicals, were discussed. Copyright © 2014 Elsevier Ltd. All rights reserved.

  9. Converting biowaste corncob residue into high value added porous carbon for supercapacitor electrodes.

    Science.gov (United States)

    Qu, Wen-Hui; Xu, Yuan-Yuan; Lu, An-Hui; Zhang, Xiang-Qian; Li, Wen-Cui

    2015-08-01

    In this report, corncob residue, the main by-product in the furfural industry, is used as a precursor to prepare porous carbon by a simple and direct thermal treatment: one-step activation without pre-carbonization. As a consequence, the corncob residue derived porous carbon achieves a high surface area of 1210 m(2) g(-1) after ash-removal. The carbon material has the advantages of low cost and low environmental impact, with a superior electrochemical performance compared to those polymer-based synthetic carbons as electrode material for a supercapacitor. The carbon electrode exhibits a high capacitance of 314 F g(-1) in 6M KOH electrolyte. The corresponding sample also shows a superb cycling stability. Almost no capacitance decay was observed after 100,000 cycles. The excellent electrochemical performance is due to the combination of a high specific surface area with a fraction of mesopores and highly stable structure. Copyright © 2015 Elsevier Ltd. All rights reserved.

  10. Potential of Extracted Locusta Migratoria Protein Fractions as Value-Added Ingredients.

    Science.gov (United States)

    Clarkson, Claudia; Mirosa, Miranda; Birch, John

    2018-02-09

    Although locusts can be sustainably produced and are nutrient rich, the thought of eating them can be hard to swallow for many consumers. This paper aims to investigate the nutritional composition of Locusta migratoria , including the properties of extracted locust protein, contributing to limited literature and product development opportunities for industry. Locusts sourced from Dunedin, New Zealand, contained a high amount of protein (50.79% dry weight) and fat (34.93%), which contained high amounts of omega-3 (15.64%), creating a desirably low omega-3/omega-6 ratio of 0.57. Three protein fractions including; insoluble locust fraction, soluble locust fraction, and a supernatant fraction were recovered following alkali isoelectric precipitation methodology. Initially, proteins were solubilised at pH 10 then precipitated out at the isoelectric point (pH 4). All fractions had significantly higher protein contents compared with the whole locust. The insoluble protein fraction represented 37.76% of the dry weight of protein recovered and was much lighter in colour and greener compared to other fractions. It also had the highest water and oil holding capacity of 5.17 mL/g and 7.31 mL/g, possibly due to larger particle size. The high supernatant yield (56.60%) and low soluble protein yield (9.83%) was unexpected and could be a result of experimental pH conditions chosen.

  11. Potential of Extracted Locusta Migratoria Protein Fractions as Value-Added Ingredients

    Directory of Open Access Journals (Sweden)

    Claudia Clarkson

    2018-02-01

    Full Text Available Although locusts can be sustainably produced and are nutrient rich, the thought of eating them can be hard to swallow for many consumers. This paper aims to investigate the nutritional composition of Locusta migratoria, including the properties of extracted locust protein, contributing to limited literature and product development opportunities for industry. Locusts sourced from Dunedin, New Zealand, contained a high amount of protein (50.79% dry weight and fat (34.93%, which contained high amounts of omega-3 (15.64%, creating a desirably low omega-3/omega-6 ratio of 0.57. Three protein fractions including; insoluble locust fraction, soluble locust fraction, and a supernatant fraction were recovered following alkali isoelectric precipitation methodology. Initially, proteins were solubilised at pH 10 then precipitated out at the isoelectric point (pH 4. All fractions had significantly higher protein contents compared with the whole locust. The insoluble protein fraction represented 37.76% of the dry weight of protein recovered and was much lighter in colour and greener compared to other fractions. It also had the highest water and oil holding capacity of 5.17 mL/g and 7.31 mL/g, possibly due to larger particle size. The high supernatant yield (56.60% and low soluble protein yield (9.83% was unexpected and could be a result of experimental pH conditions chosen.

  12. Process Design for the Biocatalysis of Value-Added Chemicals from Carbon Dioxide

    Energy Technology Data Exchange (ETDEWEB)

    Mark Eiteman

    2007-07-31

    This report describes results toward developing a process to sequester CO{sub 2} centered on the enzymes PEP carboxylase and pyruvate carboxylase. The process involves the use of bacteria to convert CO{sub 2} and glucose as a co-substrate and generates succinic acid as a commodity chemical product. The study reports on strain development and process development. In the area of strain development, knockouts in genes which divert carbon from the enzymatic steps involved in CO{sub 2} consumption were completed, and were shown not to affect significantly the rate of CO{sub 2} sequestration and succinic acid generation. Furthermore, the pyc gene encoding for pyruvate carboxylase proved to be unstable when integrated onto the chromosome. In the area of process development, an optimal medium, pH and base counterion were obtained, leading to a sequestration rate as great as 800 mg/Lh. Detailed studies of gas phase composition demonstrated that CO{sub 2} composition has a significant affect on CO{sub 2} sequestration, while the presence of 'toxic' compounds in the gas, including NO{sub 2}, CO and SO{sub 2} did not have a detrimental effect on sequestration. Some results on prolonging the rate of sequestration indicate that enzyme activities decrease with time, suggesting methods to prolong enzyme activity may benefit the overall process.

  13. The Validity of Value-Added Estimates from Low-Stakes Testing Contexts: The Impact of Change in Test-Taking Motivation and Test Consequences

    Science.gov (United States)

    Finney, Sara J.; Sundre, Donna L.; Swain, Matthew S.; Williams, Laura M.

    2016-01-01

    Accountability mandates often prompt assessment of student learning gains (e.g., value-added estimates) via achievement tests. The validity of these estimates have been questioned when performance on tests is low stakes for students. To assess the effects of motivation on value-added estimates, we assigned students to one of three test consequence…

  14. A Monte Carlo Simulation Comparing the Statistical Precision of Two High-Stakes Teacher Evaluation Methods: A Value-Added Model and a Composite Measure

    Science.gov (United States)

    Spencer, Bryden

    2016-01-01

    Value-added models are a class of growth models used in education to assign responsibility for student growth to teachers or schools. For value-added models to be used fairly, sufficient statistical precision is necessary for accurate teacher classification. Previous research indicated precision below practical limits. An alternative approach has…

  15. Pengaruh Pengungkapan Intellectual Capital (IC dan Economic Value Added (EVA terhadap Harga Saham Perusahaan Manufaktur yang terdaftar di BEI

    Directory of Open Access Journals (Sweden)

    Achmad Fauzi

    2015-07-01

    Full Text Available This study aims at finding out if The Influence of Intellectual Capital (ICand Economic Value Added (EVA on Stock Price of Manufacturing Companies listed on the Indonesia Stock Exchange (BEI in 2012. The hypothesis of this study is : There is Influence of Intellectual Capital (IC and Economic Value Added (EVA on Stock Price of Manufacturing Company listed on the Indonesia Stock Exchange (BEI in 2012. The method used is the author of the survey method with a quantitative approach . This study population is the entire manufacturing companies listed on the Stock Exchange in 2012 his sampling technique is random sampling as many as 36 samples .. Correlation Coefficient significance test ( Test A of 0.512 , indicating that there is a middle relationship between IC and EVA on Stock Price. The results of the coefficient of determination ( R2 Test stated that R2 is 0.262 or 26.2% . This shows that the percentage contribution of the effect of independent variables ( IC and EVA on the dependent variable ( stock price of 26.2 % . Or variations of the independent variables used in the model ( IC and EVA are able to explain 26.2% of variation in the dependent variable ( stock price . While the remaining 73.8 % are influenced or explained by other variables not included in this research model .

  16. Time Spent by Breast Imaging Radiologists to Perform Value-Added Activities at an Academic Cancer Center.

    Science.gov (United States)

    Collado-Mesa, Fernando; Klevos, Geetika; Arheart, Kristopher; Banks, James; Yepes, Monica; Net, Jose

    2017-04-01

    Health care reform in the United States has generated a paradigm shift in the practice of radiology aimed at increasing the degree of patient-centered care. We conducted a study to quantify the amount of time breast imaging radiologists spend on value-added activities at an academic comprehensive cancer center located in Miami, Florida, and accredited by the American College of Radiology as a Breast Imaging Center of Excellence. A prospective, observational study was conducted during a period of 20 consecutive workdays. Three participating breast imaging radiologists maintained a real-time log of each activity performed. A generalized linear model was used to perform a 1-way analysis of variance. An alpha level of .05 was used to determine statistical significance. The average daily time dedicated to these activities was 92.1 minutes (range, 56.4-132.2). The amount of time significantly differed among breast imaging radiologists and correlated with their assigned daily role (P value-added activities to help improve patients' experience across the continuity of their care. We propose that similar studies be conducted at other institutions to better assess the magnitude of this finding across different breast imaging care settings.

  17. Improving the corn-ethanol industry: studying protein separation techniques to obtain higher value added product options for distillers grains

    NARCIS (Netherlands)

    Brehmer, B.; Bals, B.; Sanders, J.P.M.; Dale, B.

    2008-01-01

    Currently in America the biofuel ethanol is primarily being produced by the dry grind technique to obtain the starch contained in the corn grains and subsequently subjected to fermentation. This so-called 1st generation technology has two setbacks; first the lingering debate whether its life cycle

  18. Value-added oil and animal feed production from corn-ethanol stillage using the oleaginous fungus Mucor circinelloides.

    Science.gov (United States)

    Mitra, Debjani; Rasmussen, Mary L; Chand, Priyanka; Chintareddy, Venkat Reddy; Yao, Linxing; Grewell, David; Verkade, John G; Wang, Tong; van Leeuwen, J Hans

    2012-03-01

    This study highlights the potential of oleaginous fungus, Mucor circinelloides in adsorbing/assimilating oil and nutrients in thin stillage (TS), and producing lipid and protein-rich fungal biomass. Fungal cultivation on TS for 2 days in a 6-L airlift bioreactor, resulted in a 92% increase in oil yield from TS, and 20 g/L of fungal biomass (dry) with a lipid content of 46% (g of oil per 100g dry biomass). Reduction in suspended solids and soluble chemical oxygen demand (SCOD) in TS were 95% and 89%, respectively. The polyunsaturated fatty acids in fungal oil were 52% of total lipids. Fungal cells grown on Yeast Malt (YM) broth had a higher concentration of γ-linolenic acid (17 wt.%) than those grown on TS (1.4 wt.%). Supplementing TS with crude glycerol (10%, v/v) during the stationary growth phase led to a further 32% increase (from 46% to 61%) in cellular oil content. Copyright © 2011 Elsevier Ltd. All rights reserved.

  19. USAHA PENINGKATAN PRODUKTIVITAS TENAGA KERJA DAN NILAI TAMBAH KERAJINAN PURUN Labor Productivity improvement business and Value added purun Craft

    Directory of Open Access Journals (Sweden)

    Magdalena Yoesran

    2016-08-01

    Full Text Available Penelitian ini bertujuan untuk menentukan tingkat produktivitas tenaga kerja/pengrajin purun, menentukan faktor-faktor penentu (yang berpengaruh terhadap produktivitas tenaga kerja/pengrajin purun, menghitung besarnya kebutuhan modal dari setiap jenis kerajinan purun, menentukani nilai tambah setelah adanya perlakuan terhadap bahan baku dengan memakai bahan Urea sebagai stabilisator (pencegahan pecah dan PEG 1000 sehingga mampu meningkatkan kualitas produk kerajinan purun.  Hasil dari penelitian menunjukkan produktivitas jam kerja pengrajin pertahunnya sebesar 1209,6 jam untuk tikar dan 696.96 untuk bakul, dengan menghasilkan produktivitas rerata 43,2 kerajinan tikar dan bakul 1795,37.Secara berurutan faktor-faktor penentu terhadap produktivitas tenaga kerja/pengrajin purun yaitu pendidikan, umur, jumlah tanggungan, pengalaman kerja dan status perkawinan.Nilai tambah kerajinan tikar purun sebesar Rp. 28.586.325 dan nilai tambah dari kerajinan bakul putu sebesar Rp.38.800.834.  Besarnya kebutuhan modal per bulan untuk kerajinan tikar purun  Rp.58.450,-, bakul Rp.198.850,-, tikar purun +  urea 5% Rp.128.450,-, bakul purun + urea 5% Rp.325.107,- dan tikar + warna + urea 5% Rp.164.450,-. Pengaruh perlakuan yang paling baik terhadap keteguhan tarik adalah perlakuan PEG 1000 dosis 10%, untuk mulur adalah perlakuan PEG 1000 dosis 5%, dan untuk kadar air pengaruh dari perlakuan urea dosis 10% memberikan pengaruh yang terbaik. Kata Kunci: usaha, tenaga kerja, nilai tambah, kerajinan purun

  20. Consumer evaluation of palatability characteristics of a beef value-added cut compared to common retail cuts.

    Science.gov (United States)

    Lepper-Blilie, A N; Berg, E P; Germolus, A J; Buchanan, D S; Berg, P T

    2014-01-01

    The objectives of this study were to educate consumers about value-added beef cuts and evaluate their palatability responses of a value cut and three traditional cuts. Three hundred and twenty-two individuals participated in the beef value cut education seminar series presented by trained beef industry educators. Seminar participants evaluated tenderness, juiciness, flavor, and overall like of four samples, bottom round, top sirloin, ribeye, and a value cut (Delmonico or Denver), on a 9-point scale. The ribeye and the value cut were found to be similar in all four attributes and differed from the top sirloin and bottom round. Correlations and regression analysis found that flavor was the largest influencing factor for overall like for the ribeye, value cut, and top sirloin. The value cut is comparable to the ribeye and can be a less expensive replacement. © 2013.

  1. Pengaruh Struktur Kepemilikan Terhadap Kinerja Dengan Value Added Intellectual Capital Coefficient (VAIC Sebagai Variabel Intervening [The Influence of Ownership Structure on Performance with Value Added Intellectual Capital Coefficient (VAIC as an Intervening Variable

    Directory of Open Access Journals (Sweden)

    Fitri Ismiyanti

    2017-06-01

    Full Text Available Development of science, innovation, and economics shifts the view of how to run a labor-based business into a knowledge-based business. Intellectual capital (IC, which is based on the competitive advantage of companies, is considered as one of the hidden assets that contributes to the measurement of companies’ value. Value Added Intellectual Capital Coefficient (VAICTM is a method developed by Pulic, which became the standard to gauge IC on research in various countries. Ownership structure has indicated effects on VAICTM, because shareholder’s governance reflects the control and supervision of company's assets and performance. VAICTM also has indicated impacts on ROE and company’s market performance, which is proxied by Q  Ratio Modification. The purpose of this study is to measure the effect of ownership structure, such as managerial, domestic institutional, foreign institutional, and government ownership on VAICTM, as well as the influence of VAICTM to the ROE and Q  Ratio Modification on 218 observations of listed companies on the Indonesia Stock Exchange in the period of 2009-2011 using the recursive regression analysis method. The results showed a significantly negative effect of government ownership on VAICTM, and VAICTM had a significantly positive effect on ROE and Q  Ratio Modification. BAHASA INDONESIA ABSTRAK: Perkembangan ilmu pengetahuan, inovasi, dan ekonomi menggeser pandangan cara menjalankan bisnis yang berbasis tenaga kerja (labor-based business menjadi bisnis yang berkarakter ilmu pengetahuan (knowledge-based business. Intellectual capital (IC yang bertumpu pada keunggulan bersaing perusahaan dianggap menjadi salah satu hidden assets yang berkontribusi terhadap pengukuran nilai perusahaan. Value Added Intellectual Capital Coefficient (VAICTM adalah metode yang dikembangkan oleh Pulic, yang menjadi standar pengukur IC pada banyak penelitian di berbagai negara. Struktur kepemilikan diindikasikan memiliki efek terhadap

  2. The impact of net value added on predicting the earnings and operating cash flow: An empirical study based on Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Omid Imani Khoshkhoo

    2013-12-01

    Full Text Available Information content of earnings and its components and other issues except the earnings such as the operating cash flow (OCF have been tested widely in the accounting and finance literature. Since they have had an essential role in most cases including financial reporting, contracts and evaluation models, specifying the items and financial variables that have had a significant relationship with these two variables are expected to be of utmost importance. One example of these variables and indicators is the value added. Although this variable has an economic concept, reporting of value added to the beneficiaries of business entity as the value-added statement has been observed in the field of accounting theories for many years. The main objective of this study was to investigate the effect of net value added (NVA as the basic result of value-added statement in predicting the accounting earnings and operating cash flow. For this purpose, the relationship of changes in net value added with the changes in accounting earnings and operating cash flow of listed companies in Tehran Stock Exchange from 2007 to 2011 was tested. Firstly the Single variable cross-sectional regression was analyzed and then the panel data analysis with the PLS technique was used to do a pooled analysis. The results of testing research hypothesis imply the significant relationship between changes in net value added and accounting earnings in the listed companies as cross-sectional and pooled forms. The results showed no significant relationship between changes in net value added and operating cash flow in the listed companies neither in cross-sectional nor pooled form.

  3. Value-added potential of expeller-pressed canola oil refining: characterization of sinapic acid derivatives and tocopherols from byproducts.

    Science.gov (United States)

    Chen, Yougui; Thiyam-Hollander, Usha; Barthet, Veronique J; Aachary, Ayyappan A

    2014-10-08

    Valuable phenolic antioxidants are lost during oil refining, but evaluation of their occurrence in refining byproducts is lacking. Rapeseed and canola oil are both rich sources of sinapic acid derivatives and tocopherols. The retention and loss of sinapic acid derivatives and tocopherols in commercially produced expeller-pressed canola oils subjected to various refining steps and the respective byproducts were investigated. Loss of canolol (3) and tocopherols were observed during bleaching (84.9%) and deodorization (37.6%), respectively. Sinapic acid (2) (42.9 μg/g), sinapine (1) (199 μg/g), and canolol (344 μg/g) were found in the refining byproducts, namely, soap stock, spent bleaching clay, and wash water, for the first time. Tocopherols (3.75 mg/g) and other nonidentified phenolic compounds (2.7 mg sinapic acid equivalent/g) were found in deodistillates, a byproduct of deodorization. DPPH radical scavenging confirmed the antioxidant potential of the byproducts. This study confirms the value-added potential of byproducts of refining as sources of endogenous phenolics.

  4. Selenoamino Acid-Enriched Green Pea as a Value-Added Plant Protein Source for Humans and Livestock.

    Science.gov (United States)

    Garousi, Farzaneh; Domokos-Szabolcsy, Éva; Jánószky, Mihály; Kovács, Andrea Balláné; Veres, Szilvia; Soós, Áron; Kovács, Béla

    2017-06-01

    Selenium deficiency in various degrees affects around 15% of the world's population, contributing to a variety of health problems. In this study, we examined the accumulation and biotransformation of soil applied Se-supplementation (sodium selenite and sodium selenate forms) at different concentrations, along with growth and yield formation of green pea, in a greenhouse experiment. Biotransformation of inorganic Se was evaluated using HPLC-ICP-MS for Se-species separation in the above ground parts of green pea. Results showed 3 mg kg -1 Se IV increased green pea growth biomarkers and also caused an increase in protein content in leaves by 17%. Selenomethionine represented 65% of the total selenium content in shoots, but was lower in pods and seeds (54 and 38%, respectively). Selenomethionine was the major species in all plant parts and the only organic selenium form in the lower Se IV concentration range. Elevating the dose of Se IV (≥30 mg kg -1 ) triggered detrimental effects on growth and protein content and caused higher accumulation of inorganic Se in forms of Se VI and Se IV . Selenocysteine, another organic form of proteinogenic amino acid, was determined when Se IV (≥10 mg kg -1 ) was applied in higher concentrations. Thus, agronomic biofortification using the appropriate chemical form and concentration of Se will have positive effects on green pea growth and its enriched shoots and seeds provide a value-added protein source for livestock and humans with significant increased selenomethionine.

  5. Willingness to pay more for value-added pomegranate juice (Punica granatum L.): An open-ended contingent valuation.

    Science.gov (United States)

    Romano, Karen Rodrigues; Dias Bartolomeu Abadio Finco, Fernanda; Rosenthal, Amauri; Vinicius Alves Finco, Marcus; Deliza, Rosires

    2016-11-01

    This study aimed at estimating the consumer's willingness to pay (WTP) more for value-added pomegranate juice using the contingent valuation method (CVM). The WTP was estimated applying the open-ended elicitation technique with 454 consumers in two supermarkets located in Rio de Janeiro, Brazil. The average consumer's WTP more for pomegranate juice was estimated in R$2.04 (Brazilian currency) and the income elasticity coefficient at the midpoint was 0.19, i.e., a 10% increase in consumer income will increase, on average, 1.9% the WTP of pomegranate juice (ceteris paribus). Therefore, the income elasticity coefficient was considered inelastic, once an increase in income would have low effect on the WTP for these consumers. The results indicated that the consumers were interested in acquiring a non-traditional juice processed using a technology that preserves vitamins and antioxidants, maintains the flavor of "fresh juice" without colorants and preservatives, despite the pomegranate is not part of the Brazilian diet. Copyright © 2016 Elsevier Ltd. All rights reserved.

  6. Cost-savings accruable to removing value added tax from antiretrovirals in the South African private health sector

    Directory of Open Access Journals (Sweden)

    Varsha Bangalee

    2017-10-01

    Full Text Available Background: Despite the important and essential role that medicines play in any society, all medicines, including those identified as essential, are uniformly subjected to 14% value added tax (VAT, regardless of their therapeutic value in the private healthcare sector of South Africa. The aim of this article is to demonstrate the potential cost-saving attained from the removal of VAT from the private sector pricing of essential medicines, using antiretroviral treatment as an example. Methods: An empirical analysis was undertaken to illustrate the potential cost-saving achieved by removing VAT from the Single Exit Price and the dispensing fee of essential medicines. This outcome was demonstrated by applying the methodology to an adult fixed dose combination 1st line antiretroviral regimen as well as to a group of 3rd line antiretroviral medicines. Results: The potential saving for the lowest priced generic and originator 1st line antiviral regimen accrued to ZAR 693.84 and ZAR 1085.04 over a year respectively. Regarding the 3rd line antiretroviral drugs, results yielded an annual saving of ZAR 1678.68 (darunavir, ZAR5741.04 (maraviroc and ZAR 159.48 (rilpivirine. Conclusions: Lobbying for the removal of VAT from the supply chain of medicines should be intensified. Policy development to monitor and recover lost government revenue through the removal of taxes should be explored.

  7. Towards Improved Satellite-In Situ Oceanographic Data Interoperability and Associated Value Added Services at the Podaac

    Science.gov (United States)

    Tsontos, V. M.; Huang, T.; Holt, B.

    2015-12-01

    The earth science enterprise increasingly relies on the integration and synthesis of multivariate datasets from diverse observational platforms. NASA's ocean salinity missions, that include Aquarius/SAC-D and the SPURS (Salinity Processes in the Upper Ocean Regional Study) field campaign, illustrate the value of integrated observations in support of studies on ocean circulation, the water cycle, and climate. However, the inherent heterogeneity of resulting data and the disparate, distributed systems that serve them complicates their effective utilization for both earth science research and applications. Key technical interoperability challenges include adherence to metadata and data format standards that are particularly acute for in-situ data and the lack of a unified metadata model facilitating archival and integration of both satellite and oceanographic field datasets. Here we report on efforts at the PO.DAAC, NASA's physical oceanographic data center, to extend our data management and distribution support capabilities for field campaign datasets such as those from SPURS. We also discuss value-added services, based on the integration of satellite and in-situ datasets, which are under development with a particular focus on DOMS. The distributed oceanographic matchup service (DOMS) implements a portable technical infrastructure and associated web services that will be broadly accessible via the PO.DAAC for the dynamic collocation of satellite and in-situ data, hosted by distributed data providers, in support of mission cal/val, science and operational applications.

  8. 3D Geological modelling of the Monfrague synform: a value added to the geologic heritage of the National Park

    International Nuclear Information System (INIS)

    Gumiel, P.; Arias, M.; Monteserin, V.; Segura, M.

    2010-01-01

    3D geological modelling of a tectonic structure called the Monfrague synform has been carried out to obtain a better insight into the geometry of this folding structure. It is a kilometric variscan WNW-ESE trending fold verging towards north and made up by a Palaeozoic sequence (Ordovician-Silurian).This structure with its lithology make up the morphology and the relief of the Park. The Monfrague synform is an asymmetrical folding structure showing southern limb dipping steeply to the south (reverse limb) what is well observed in the Armorican Quartzite at the Salto del Gitano. However, northern limb dips gently (less than 40 degree centigrade) to the south (normal limb). 3D geological modelling has been built on the basis of the geological knowledge and the structural interpretation, using 3D GeoModeller. (www.geomodeller.com). In this software, lithological units are described by a stratigraphic pile. A major original feature of this software is that the 3D description of the geological space is achieved through a potential field formulation in which geological boundaries are isopotential surfaces, and their dips are represented by gradients of the potential. Finally, it is emphasized the idea that a 3D geologic model of these characteristics, with its three-dimensional representation, together with suitable geological sections that clarify the structure in depth, represents a value added to the Geologic Heritage of the National Park and besides it supposes an interesting academic exercise which have a great didactic value. (Author)

  9. VALUE-ADDED SERVICE INVESTING AND PRICING STRATEGIES FOR A TWO-SIDED PLATFORM UNDER INVESTING RESOURCE CONSTRAINT

    Institute of Scientific and Technical Information of China (English)

    Guowei Dou; Ping He

    2017-01-01

    Investing on value-added service (VAS) amplifies users' participation and platform profit.However,the investing resource is usually limited in practice.This paper investigates VAS investing and pricing strategies for a two-sided platform under investing resource constraint.We reveal that with VAS investment,Subsidizing can still be done to enlarge users' demand,even when the investing cost becomes higher.For optimal pricing strategies,the network effect will be the dominating determinant if the gap between two marginal cross-side benefits (i.e.the benefit that users obtain when each new user join the other side of the platform) is large.Interestingly,we show that with the increase of the marginal investing cost,users might either be priced higher or lower.If the marginal investing cost increases to a high level,and the gap between the two marginal cross-side benefits is large,lowering the access fee for users possessing the higher cross-side network effect does not necessarily compensate more profit loss caused by higher cost.Moreover,after VAS is developed,raising the access fee for those whose marginal investing benefit is large does not necessarily generate more profit as well.The opposite strategy further enlarges users' utility,and promotes the investment to benefit more users.

  10. Finding a balance between "value added" and feeling valued: revising models of care. The human factor of implementing a quality improvement initiative using Lean methodology within the healthcare sector.

    Science.gov (United States)

    Deans, Rachel; Wade, Shawna

    2011-01-01

    Growing demand from clients waiting to access vital services in a healthcare sector under economic constraint, coupled with the pressure for ongoing improvement within a multi-faceted organization, can have a significant impact on the front-line staff, who are essential to the successful implementation of any quality improvement initiative. The Lean methodology is a management system for continuous improvement based on the Toyota Production System; it focuses on two main themes: respect for people and the elimination of waste or non-value-added activities. Within the Lean process, value-added is used to describe any activity that contributes directly to satisfying the needs of the client, and non-value-added refers to any activity that takes time, space or resources but does not contribute directly to satisfying client needs. Through the revision of existing models of service delivery, the authors' organization has made an impact on increasing access to care and has supported successful engagement of staff in the process, while ensuring that the focus remains on the central needs of clients and families accessing services. While the performance metrics continue to exhibit respectable results for this strategic priority, further gains are expected over the next 18-24 months.

  11. Dehydrated olive-waste cake as a source of high value-added bioproduct: Drying kinetics, physicochemical properties, and bioactive compounds

    Directory of Open Access Journals (Sweden)

    Elsa Uribe

    2014-09-01

    Full Text Available Olive (Olea europaea L. oil processing produces significant amount of waste that can be utilized for the production of high value-added ingredients for various industrial applications. In this work, the effects of temperature on drying kinetics and quality indexes of the olive-waste cake during convective dehydration (40-90 °C were investigated. Results on effective moisture diffusivity, physicochemical parameters, fatty acid profile, total phenolic, flavonoid, and flavanol contents as well as antioxidant capacity are also reported. Most of the fatty acids increased their content with respect to control sample with a temperature increase, i.e. oleic and linoleic acids increased 48% and 43% at 70 and 40 °C, respectively. Total flavanol content increased with temperature (48-62 mg catechin equivalents [CTE] 100 g-1 DM except for 80 °C. Total phenolic and total flavonoid contents were highly correlated to antioxidant capacity (0.923 < r < 0.992, except for 70 and 80 °C, the rest of the samples maintained their initial antioxidant capacity by ORAC analysis. Thus, these parameters show that dried olive-waste cake has a high bioactive compounds with potential use as additives for the food or other industries.

  12. A comparative analysis of two contrasting European approaches for rewarding the value added by drugs for cancer: England versus France.

    Science.gov (United States)

    Drummond, Michael; de Pouvourville, Gerard; Jones, Elizabeth; Haig, Jennifer; Saba, Grece; Cawston, Hélène

    2014-05-01

    Within Europe, contrasting approaches have emerged for rewarding the value added by new drugs. In Ireland, The Netherlands, Sweden and the UK, the price of, and access to, a new drug has to be justified by the health gain it delivers compared with current therapy, typically expressed in quality-adjusted life-years (QALYs) gained. By contrast, in France and Germany, the assessment of added benefit is expressed on an ordinal scale, based on an assessment of the clinical outcomes as compared with existing care. This assessment then influences price negotiations. The objective of this paper is to assess the pros and cons of each approach, both in terms of the assessments they produce and the efficiency and practical feasibility of the process. We reviewed the technology appraisals performed by the National Institute for Health and Care Excellence (NICE) relating to 49 anticancer drug decisions in the UK from September 2003 to January 2012. Estimates of the QALYs gained and incremental cost per QALY gained were then compared with the assessments of the Amélioration du Service Médical Rendu (ASMR) made by the Haute Autorité de Santé (HAS) in France for the same drugs in the same clinical indications. We also undertook a qualitative assessment of the two approaches, considering the resources required, timeliness, transparency, stakeholder engagement, and political acceptability. In the UK, the estimates of QALYs gained ranged from 0.003 to 1.46 and estimates of incremental cost per QALY from £3,320 to £458,000. The estimate of cost per QALY gained was a good predictor of the level of restriction imposed on the use of the drug concerned. Patient access schemes, which normally imply price reductions, were proposed in 45 % of cases. In France, the distribution of ASMRs was I, 12 %; II, 18 %; III, 24 %; IV, 18 %; V, 22 %; and uncategorized/non-reimbursed, 4 %. Since ASMRs of IV and above signify minor or no improvement over existing therapy, these ratings imply that, in

  13. Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets

    Directory of Open Access Journals (Sweden)

    Márcio André Veras Machado

    2015-04-01

    Full Text Available The usefulness of financial statements depends, fundamentally, on the degree of relevance of the information they disclose to users. Thus, studies that measure the relevance of accounting information to the users of financial statements are of some importance. One line of research within this subject is in ascertaining the relevance and importance of accounting information for the capital markets: if a particular item of accounting information is minimally reflected in the price of a share, it is because this information has relevance, at least at a certain level of significance, for investors and analysts of the capital markets. This present study aims to analyze the relevance, in the Brazilian capital markets, of the information content of the Value Added Statement (or VAS - referred to in Brazil as the Demonstração do Valor Adicionado, or DVA. It analyzed the ratio between stock price and Wealth created per share (WCPS, using linear regressions, for the period 2005-2011, for non-financial listed companies included in Melhores & Maiores ('Biggest & Best', an annual listing published by Exame Magazine in Brazil. As a secondary objective, this article seeks to establish whether WCPS represents a better indication of a company's result than Net profit per share (in this study, referred to as NPPS. The empirical evidence that was found supports the concept that the VAS has relevant information content, because it shows a capacity to explain a variation in the share price of the companies studied. Additionally, the relationship between WCPS and the stock price was shown to be significant, even after the inclusion of the control variables Stockholders' equity per share (which we abbreviate in this study to SEPS and NPPS. Finally, the evidence found indicates that the market reacts more to WCPS (Wealth created per share than to NPPS. Thus, the results obtained give some indication that, for the Brazilian capital markets, WCPS may be a better proxy

  14. Preventing the link between SES and high-risk behaviors: "value-added" education, drug use and delinquency in high-risk, urban schools.

    Science.gov (United States)

    Tobler, Amy L; Komro, Kelli A; Dabroski, Alexis; Aveyard, Paul; Markham, Wolfgang A

    2011-06-01

    We examined whether schools achieving better than expected educational outcomes for their students influence the risk of drug use and delinquency among urban, racial/ethnic minority youth. Adolescents (n = 2,621), who were primarily African American and Hispanic and enrolled in Chicago public schools (n = 61), completed surveys in 6th (aged 12) and 8th (aged 14) grades. Value-added education was derived from standardized residuals of regression equations predicting school-level academic achievement and attendance from students' sociodemographic profiles and defined as having higher academic achievement and attendance than that expected given the sociodemographic profile of the schools' student composition. Multilevel logistic regression estimated the effects of value-added education on students' drug use and delinquency. After considering initial risk behavior, value-added education was associated with lower incidence of alcohol, cigarette and marijuana use; stealing; and participating in a group-against-group fight. Significant beneficial effects of value-added education remained for cigarette and marijuana use, stealing and participating in a group-against-group fight after adjustment for individual- and school-level covariates. Alcohol use (past month and heavy episodic) showed marginally significant trends in the hypothesized direction after these adjustments. Inner-city schools may break the links between social disadvantage, drug use and delinquency. Identifying the processes related to value-added education in order to improve school environments is warranted given the high costs associated with individual-level interventions.

  15. PENGARUH MANAJEMEN ASET, MANAJEMEN LIABILITI, MANAJEMEN ASET LIABILITI TERHADAP ECONOMIC VALUE ADDED (EVA PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA

    Directory of Open Access Journals (Sweden)

    H Hamidah

    2013-08-01

    Full Text Available Generally, company wants to optimize its profit. Properly manage the asset management, liability management and asset liability management can provide value added profits for the company. A sample of research consists of 18 banking companies listed at Indonesia Stock Exchange (IDX during the 2005-2009. This research investigate the relationship net loans/total earning assets (NLA, non performing loan (NPL, liabilities/total assets (LA, equity/total assets (EA, net interest margin (NIM, loan to deposite ratio (LDR on economic value added (EVA. The research use regression of panel data. The result show that net loans/total earning assets (NLA, liabilities/total assets (LA, equity/total assets (EA, net interest margin (NIM, loan to deposite ratio (LDR are have significant effect on economic value added (EVA but non performing loan (NPL.

  16. The detection and settlement of VAT fraud in four countries : Addendum to the report value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    This addendum to the report 'Value-added tax fraud in the European Union' gives additional information on the detection and settlement of VAT fraud in Belgium, Germany, the United Kingdom and the Netherlands. See link to the report at: More information.

  17. An Elusive Policy Imperative: Data and Methodological Challenges When Using Growth in Student Achievement to Evaluate Teacher Education Programs' "Value-Added"

    Science.gov (United States)

    Amrein-Beardsley, Audrey; Lawton, Kerry; Ronan, Katherine

    2017-01-01

    In this study researchers examined the effectiveness of one of the largest teacher education programs located within the largest research-intensive universities within the US. They did this using a value-added model as per current federal educational policy imperatives to assess the measurable effects of teacher education programs on their teacher…

  18. The "Power" of Value-Added Thinking: Exploring the Implementation of High-Stakes Teacher Accountability Policies in Rio de Janeiro

    Science.gov (United States)

    Straubhaar, Rolf

    2017-01-01

    The purpose of this article is to ethnographically document the market-based ideological assumptions of Rio de Janeiro's educational policymakers, and the ways in which those assumptions have informed these policymakers' decision to implement value-added modeling-based teacher evaluation policies. Drawing on the anthropological literature on…

  19. A multi-level model-driven regime for value-added tax compliance in ERP systems

    NARCIS (Netherlands)

    Goossenaerts, J.B.M.; Zegers, A.T.M.; Smits, J.M.

    2009-01-01

    As the economy becomes global and ICT-reliant, approaches practiced in enterprise software product development and enterprise resource planning (ERP) system implementation must cope with increasingly complex situations induced by contemporary supply chain and regulations. Compliance with regulations

  20. Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes

    Directory of Open Access Journals (Sweden)

    Eduardo Lora

    2016-01-01

    Full Text Available This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor costs. Value-added taxes increase informality and reduce skilled labor demand. In contrast, corporate income taxes may help reduce informality, especially among low education workers, but when tax enforcement capabilities are strong they may reduce labor participation and employment of medium- and high-education workers.

  1. VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2010-01-01

    Full Text Available The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“ should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

  2. A practical guide for implementing and maintaining value-added clinical systems learning roles for medical students using a diffusion of innovations framework.

    Science.gov (United States)

    Gonzalo, Jed D; Graaf, Deanna; Ahluwalia, Amarpreet; Wolpaw, Dan R; Thompson, Britta M

    2018-03-21

    After emphasizing biomedical and clinical sciences for over a century, US medical schools are expanding experiential roles that allow students to learn about health care delivery while also adding value to patient care. After developing a program where all 1st-year medical students are integrated into interprofessional care teams to contribute to patient care, authors use a diffusion of innovations framework to explore and identify barriers, facilitators, and best practices for implementing value-added clinical systems learning roles. In 2016, authors conducted 32 clinical-site observations, 29 1:1 interviews with mentors, and four student focus-group interviews. Data were transcribed verbatim, and a thematic analysis was used to identify themes. Authors discussed drafts of the categorization scheme, and agreed upon results and quotations. Of 36 sites implementing the program, 17 (47%) remained, 8 (22%) significantly modified, and 11 (31%) withdrew from the program. Identified strategies for implementing value-added roles included: student education, patient characteristics, patient selection methods, activities performed, and resources. Six themes influencing program implementation and maintenance included: (1) educational benefit, (2) value added to patient care from student work, (3) mentor time and site capacity, (4) student engagement, (5) working relationship between school, site, and students, and, (6) students' continuity at the site. Health systems science is an emerging focus for medical schools, and educators are challenged to design practice-based roles that enhance education and add value to patient care. Health professions' schools implementing value-added roles will need to invest resources and strategize about best-practice strategies to guide efforts.

  3. Top Value Added Chemicals From Biomass. Volume 1 - Results of Screening for Potential Candidates From Sugars and Synthesis Gas

    Science.gov (United States)

    2004-08-01

    UsesIntermediatesBiomass Feedstocks Sugars Glucose Fructose Xylose Arabinose Lactose Sucrose Starch Starch Cellulose Lignin Oil Protein Hemicellulose...these goals, the Program supports the integrated biorefinery, a processing facility that extracts carbohydrates, oils, lignin , and other materials from...biomass, converts them into multiple products including fuels and high value chemicals and materials. Already today, corn wet and dry mills, and

  4. Development of a dissertation quality value-added model for humanities and social sciences programs for private higher education institutions in Thailand

    Directory of Open Access Journals (Sweden)

    Thanyasinee Laosum

    2016-09-01

    Full Text Available The purposes of this study were: (1 to evaluate the quality of dissertations in the humanities and social sciences of private higher education institutions, (2 to analyze factors affecting the quality at the student, advisor, and institute levels, and (3 to develop a quality, value-added model of the dissertations. Samples consisted of: (1 750 student dissertations in the humanities and social sciences and (2 753 questionnaire responses consisting of 633 students, 108 dissertation advisors, and 12 senior administrators in the participating institutions. A 5-point rating dissertation evaluation scale was developed for use by the researcher and her assistants. Three sets of a dissertation attribution questionnaire used by the students, advisors, and senior administrators were also developed and administered. Descriptive statistics were used with the 5-point rating data. The 3-level HLM package was used to analyze the quality, value-added model of the dissertations. The findings of the study were: (1 the overall quality of the 750 dissertations was at the standard level; (2 there were 5 factors at 3 different levels influencing the dissertation quality with 1 student factor (favorable characteristics in conducting research, 3 advisor factors (experience in research, up-to-date knowledge in research, and the advisor-student ratio, 1 institutional factor (close monitoring and management system; and (3 the quality value-added model was able to predict the variance of the dissertation quality at 36 percent.

  5. Creativity and innovation by empowering the customer: The case of Mulino Bianco. Part II: The digital customer value added

    Science.gov (United States)

    Bujor, A.; Avasilcăi, S.

    2015-11-01

    The terms of creativity, co-creation, creative industries, innovation, and coinnovation are more and more used nowadays. While co-creation offers the possibility and encourages a more active involvement from the customers to create value rich experiences, innovation is responsible for the little improvements made for a better life, to grow a business, to improve products, services or company's productivity. Either customers, current and potential, or stakeholders’ involvement into innovation activities, through their creativity, represent an important way of value creation, of actions’ performance that increases the worth of goods, services, or business as a whole. More and more, different size businesses gather ideas for innovation from customers / stakeholders by involving them into the early stages of the innovation process. Actually, it has been shown that their ideas sketch their needs and wishes, and have been described as “need information”. Customers and stakeholders, in general, also offer ideas that have been called “solution information”, which represents, not only need information, but also customer-based proposals that describe how ideas can be transformed into marketable products. The term of creative industries refers to those goods that can technically be reproduced, industrially produced, and commercially sold, this being one of the many definitions found in the literature. Mulino Bianco was first launched in Italy, being one of the value brands of Barilla Group, which we can say, according to the Italian definition and classification, it belongs to creative industries: industry of food and taste. Even though Barilla Group's Research & Development department does its job very efficiently, developing and creating new products under different brands, lately a key strategy for the Group and for Mulino Bianco, by default, is customers’ pro-active involvement in products’ development or creation. One of the tools used for this is the

  6. Introduction of coconut palm nectar with value added in the tourism región of Quintana Roo

    Directory of Open Access Journals (Sweden)

    Félix Rogelio Flores

    2008-03-01

    Full Text Available The coconut palm as consumption product has in other regions of the world an impact that could generate opportunities of economic growth in our country. To generate strategies of production, consumption and permanence of the coconut palm in the market, is a proposal that arises within the framework that INIFAP and Universidad de Colima and the School of Marketing beginning in 2006 up to this days. Through this document, is developing the main characteristics of the coconut palm, a proposal of standardization in the process of elaboration and pop marketing from the experiences obtained in Quintana Roo INIFAP research center and the marketing’s knowledge. Also are explained the processes which must be carried out for a similar process in any coconut region of Mexican country. This report is concluded with a model of competitiveness for the commercialization of the coconut palm.

  7. Bioconversion of methanol to value-added mevalonate by engineered Methylobacterium extorquens AM1 containing an optimized mevalonate pathway.

    Science.gov (United States)

    Zhu, Wen-Liang; Cui, Jin-Yu; Cui, Lan-Yu; Liang, Wei-Fan; Yang, Song; Zhang, Chong; Xing, Xin-Hui

    2016-03-01

    Methylotrophic biosynthesis using methanol as a feedstock is a promising and attractive method to solve the over-dependence of the bioindustry on sugar feedstocks derived from grains that are used for food. In this study, we introduced and engineered the mevalonate pathway into Methylobacterium extorquens AM1 to achieve high mevalonate production from methanol, which could be a platform for terpenoid synthesis. We first constructed a natural operon (MVE) harboring the mvaS and mvaE genes from Enterococcus faecalis as well as an artificial operon (MVH) harboring the hmgcs1 gene from Blattella germanica and the tchmgr gene from Trypanosoma cruzi that encoded enzymes with the highest reported activities. We achieved mevalonate titers of 56 and 66 mg/L, respectively, in flask cultivation. Introduction of the phaA gene from Ralstonia eutropha into the operon MVH increased the mevalonate titer to 180 mg/L, 3.2-fold higher than that of the natural operon MVE. Further modification of the expression level of the phaA gene by regulating the strength of the ribosomal binding site resulted in an additional 20 % increase in mevalonate production to 215 mg/L. A fed-batch fermentation of the best-engineered strain yielded a mevalonate titer of 2.22 g/L, which was equivalent to an overall yield and productivity of 28.4 mg mevalonate/g methanol and 7.16 mg/L/h, respectively. The production of mevalonate from methanol, which is the initial, but critical step linking methanol with valuable terpenoids via methylotrophic biosynthesis, represents a proof of concept for pathway engineering in M. extorquens AM1.

  8. The novel oleaginous bacterium Sphingomonas sp. EGY1 DSM 29616: a value added platform for renewable biodiesel.

    Science.gov (United States)

    Amer, Nehad N; Elbahloul, Yasser; Embaby, Amira M; Hussein, Ahmed

    2017-07-01

    Oleaginous microorganisms are regarded as efficient, renewable cell factories for lipid biosynthesis, a biodiesel precursor, to overwhelm the cosmopolitan energy crisis with affordable investment capital costs. Present research highlights production and characterization of lipids by a newly isolated oleaginous bacterium, Sphingomonas sp. EGY1 DSM 29616 through an eco-friendly approach. Only sweet whey [42.1% (v/v)] in tap water was efficiently used as a growth medium and lipid production medium to encourage cell growth and trigger lipid accumulation simultaneously. Cultivation of Sphingomonas sp. EGY1 DSM 29616 in shake flasks resulted in the accumulation of 8.5 g L -1 lipids inside the cells after 36 h at 30 °C. Triglycerides of C16:C18 saturated and unsaturated fatty acids showed a similar pattern to tripalmitin or triolein; deduced from gas chromatography (GC), thin layer chromatography (TLC), and Matrix-assisted laser desorption/ionization time-of-flight-mass spectra analysis (MALDI-TOF-MS) analyses. Batch cultivation 2.5 L in a laboratory scale fermenter led to 13.8 g L -1 accumulated lipids after 34 h at 30 °C. Present data would underpin the potential of Sphingomonas sp. EGY1 DSM 29616 as a novel renewable cell factory for biosynthesis of biodiesel.

  9. Comparison of fermented animal feed and mushroom growth media as two value-added options for waste Cassava pulp management.

    Science.gov (United States)

    Trakulvichean, Sivalee; Chaiprasert, Pawinee; Otmakhova, Julia; Songkasiri, Warinthorn

    2017-12-01

    Cassava is one of the main processed crops in Thailand, but this generates large amounts (7.3 million tons in 2015) of waste cassava pulp (WCP). The solid WCP is sold directly to farmers or pulp-drying companies at a low cost to reduce the burden of on-site waste storage. Using an integrated direct and environmental cost model, fermented animal feed and mushroom growth media were compared as added-value waste management alternatives for WCP to mitigate environmental problems. Primary and secondary data were collected from the literature, field data, and case studies. Data boundaries were restricted to a gate-to-gate scenario with a receiving capacity of 500 t WCP/d, and based on a new production unit being set up at the starch factory. The total production cost of each WCP utilization option was analyzed from the economic and environmental costs. Fermented animal feed was an economically attractive scenario, giving a higher net present value (NPV), lower investment cost and environmental impact, and a shorter payback period for the 10-year operational period. The selling price of mushrooms was the most sensitive parameter regarding the NPV, while the NPV for the price of fermented animal feed had the highest value in the best-case scenario.

  10. Top Value Added Chemicals From Biomass: I. Results of Screening for Potential Candidates from Sugars and Synthesis Gas

    Energy Technology Data Exchange (ETDEWEB)

    Werpy, Todd A.; Holladay, John E.; White, James F.

    2004-11-01

    This report identifies twelve building block chemicals that can be produced from sugars via biological or chemical conversions. The twelve building blocks can be subsequently converted to a number of high-value bio-based chemicals or materials. Building block chemicals, as considered for this analysis, are molecules with multiple functional groups that possess the potential to be transformed into new families of useful molecules. The twelve sugar-based building blocks are 1,4-diacids (succinic, fumaric and malic), 2,5-furan dicarboxylic acid, 3-hydroxy propionic acid, aspartic acid, glucaric acid, glutamic acid, itaconic acid, levulinic acid, 3-hydroxybutyrolactone, glycerol, sorbitol, and xylitol/arabinitol. In addition to building blocks, the report outlines the central technical barriers that are preventing the widespread use of biomass for products and chemicals.

  11. Membrane separation of enzyme-converted biomass compounds: Recovery of xylose and production of gluconic acid as a value-added product

    DEFF Research Database (Denmark)

    Morthensen, Sofie Thage; Zeuner, Birgitte; Meyer, Anne S.

    2018-01-01

    The purpose of the present study was to assess the efficiency of enzyme-assisted nanofiltration for separation of xylose from glucose present in genuine biorefinery liquors obtained from hydrothermal pretreatment of wheat straw, corn stover and Miscanthus stalks. Glucose oxidase and catalase were...

  12. Industrial-scale steam explosion pretreatment of sugarcane straw for enzymatic hydrolysis of cellulose for production of second generation ethanol and value-added products.

    Science.gov (United States)

    Oliveira, Fernando M V; Pinheiro, Irapuan O; Souto-Maior, Ana M; Martin, Carlos; Gonçalves, Adilson R; Rocha, George J M

    2013-02-01

    Steam explosion at 180, 190 and 200°C for 15min was applied to sugarcane straw in an industrial sugar/ethanol reactor (2.5m(3)). The pretreated straw was delignificated by sodium hydroxide and hydrolyzed with cellulases, or submitted directly to enzymatic hydrolysis after the pretreatment. The pretreatments led to remarkable hemicellulose solubilization, with the maximum (92.7%) for pretreatment performed at 200°C. Alkaline treatment of the pretreated materials led to lignin solubilization of 86.7% at 180°C, and only to 81.3% in the material pretreated at 200°C. All pretreatment conditions led to high hydrolysis conversion of cellulose, with the maximum (80.0%) achieved at 200°C. Delignification increase the enzymatic conversion (from 58.8% in the cellulignin to 85.1% in the delignificated pulp) of the material pretreated at 180°C, but for the material pretreated at 190°C, the improvement was less remarkable, while for the pretreated at 200°C the hydrolysis conversion decreased after the alkaline treatment. Copyright © 2012 Elsevier Ltd. All rights reserved.

  13. Value added by Spirulina platensis in two different diets on growth performance, gut microbiota, and meat quality of Japanese quails

    Directory of Open Access Journals (Sweden)

    Mohamed S. Yusuf

    2016-11-01

    Full Text Available Aim: The growth promoting effect of the blue-green filamentous alga Spirulina platensis (SP was observed on meat type Japanese quail with antibiotic growth promoter alternative and immune enhancing power. Materials and Methods: This study was conducted on 180 Japanese quail chicks for 4 weeks to find out the effect of diet type (vegetarian protein diet [VPD] and fish meal protein diet [FMPD]- Spirulina dose interaction (1 or 2 g/kg diet on growth perfor-mance, gut microbiota, and sensory meat quality of growing Japanese quails (1-5 weeks old. Results: Data revealed improvement (p<0.05 of weight gain, feed conversion ratio and European efficiency index due to 1, 2 g (SP/kg VPD, and 2 g (SP/kg FMPD, respectively. There was a significant decrease of ileum mean pH value by 1 g (SP/kg VPD. Concerning gut microbiota, there was a trend toward an increase in Lactobacilli count in both 1; 2 g (SP/kg VPD and 2 g (SP/kg FMPD. It was concluded that 1 or 2 g (SP/kg vegetarian diet may enhance parameters of performance without obvious effect on both meat quality and gut microbiota. Moreover, 1 and/or 2 g (SP may not be invited to share fish meal based diet for growing Japanese quails. Conclusion: Using of SP will support the profitable production of Japanese quails fed vegetable protein diet.

  14. Greenhouse gas emissions per unit of value added (“GEVA”) — A corporate guide to voluntary climate action

    International Nuclear Information System (INIS)

    Randers, Jorgen

    2012-01-01

    How much must I reduce my greenhouse gas (GHG) emissions if I want to do my fair share to contribute towards the global effort to keep global warming below a 2 °C rise in average temperature over preindustrial times? This paper suggests an answer for nations and corporations that want to move ahead of legislation on a voluntary basis. If all nations reduce their “GHG emissions per unit of GDP” by 5% per year, global GHG emissions will be 50% lower in 2050 than in 2010 as long as the global economy continues to grow at its historical rate of 3.5% per year. The suggested 5% per year decline can be translated into a corporate resolution to reduce corporate “GHG emissions per unit of value added” (GEVA) by 5% per year. If all corporations cut their GEVA by 5% per year, the same global result will be achieved. The suggested 5% per year decline can be used as a guideline for responsible action on a voluntary basis. The guideline is unlikely to be made mandatory soon, but compulsory publication of the necessary emissions and productivity data by nations and corporations could help civil society highlight top performers. - Highlights: ► The world needs to reduce GHG emissions by 50% by 2050. ► Is achievable if nations reduce “GHG emissions per unit of GDP” by 5%/year. ► Or if corporations reduce “GHG emissions per unit of value added” by 5 %/year. ► Corporations that reduce GEVA by 5%/year can be said to do their fair share. ► Mandatory reporting of corporate GEVA could motivate such reductions.

  15. The Internet and healthcare in Taiwan: value-added applications on the medical network in the National Health Insurance smart card system.

    Science.gov (United States)

    Tsai, Wen-Hsien; Kuo, Hsiao-Chiao

    2007-01-01

    The introduction of smart card technology has ushered in a new era of electronic medical information systems. Taiwan's Bureau of National Health Insurance (BNHI) implemented the National Health Insurance (NHI) smart card project in 2004. The purpose of the project was to replace all paper cards with one smart card. The NHI medical network now provides three kinds of services. In this paper, we illustrate the status of the NHI smart card system in Taiwan and propose three kinds of value-added applications for the medical network, which are electronic exchange of medical information, retrieval of personal medical records and medical e-learning for future development of health information systems.

  16. A comparative study of descriptions and value added of bibliographic records through MARC, DC and MODS: From the viewpoints of the users

    Directory of Open Access Journals (Sweden)

    Huei-Chu Chang

    2014-04-01

    Full Text Available The purpose of this study is to understand which bibliographic data are the core elements of the user’s queries? What users’ viewpoints about resource descriptions using different metadata standards? What kinds of value-added items are the users’ favorite when they conduct a bibliographic search? What are users’ viewpoints about bibliographic records integrated with the Digital Archival and Institutional Repository resources through metadata interoperability methods? This research adopted experiments, observation and interviews. The sample subjects are drawn from 14 students of The Graduate Institute of Library and Information Science and College of Agriculture and Natural Resources. First of all, the researcher displayed the bibliographic records using original MARC from the library. Secondly, users compared the images of OPAC from the library with the format of DC and MODS transformed through the MarcEdit software. Additionally, the researcher conducted interviews to understand users’ viewpoints about using three metadata schemas to describe the same book. Finally, the researcher asked the degree of users’ satisfaction about using bibliographic records alone and bibliographic records integrated with the Digital Archival and Institutional Repository resources. The findings suggest that libraries could provide more value-added and comprehensive services of bibliographic records and information retrieval, in order for all kinds of resources to be fully utilized, which helps to meet the users’ information needs.

  17. A value-added strategy

    International Nuclear Information System (INIS)

    Burr, M.T.

    1992-01-01

    This article examines the strategy of Siemens AG of Germany in expanding its role in supplying equipment for the independent power project market. The topics of the article include a description of the organization of the company, cooperation with other companies in development of technology and projects, and future expansion of their build-operate-transfer structure worldwide

  18. Exploring Value-Added Options

    Science.gov (United States)

    Bob Smith; Philip A. Araman

    1997-01-01

    This paper looks at various opportunities for sawmills to add value to rough sawn lumber. The paper discusses edge-glued panels and blanks, mouldings and millwork, niche market opportunities, and timber bridge members.

  19. Value-Added Merit Pay.

    Science.gov (United States)

    Twomey, Daniel F.

    The purpose of merit pay is to reward employees for their accomplishments and motivate them to continue improving. Critics of merit pay say the increased extrinsic motivation that it prompts is more than offset by the decrease in intrinsic motivation. Supporters of performance-based pay claim several benefits of the practice. This study addressed…

  20. O impacto de indicadores socioambientais no valor adcionado por empresas = The impact of socialenvironmental indicators on the value added by companies

    Directory of Open Access Journals (Sweden)

    Gabriel Moreira Campos

    2011-08-01

    Full Text Available Esta pesquisa tem por objetivo explicar o impacto no valor adicionado pelas empresas brasileiras que publicaram o Balanço Social (modelo IBASE, no período de 2004 a 2006, dos seguintes indicadores socioambientais: número de empregados, indicadores sociais internos, investimentos em meio ambiente e incentivo remuneratório dos empregados atuantes nas empresas constantes da amostra. No referencial teórico, são abordados aspectos relativos ao Balanço Social, à Demonstração do Valor Adicionado e ao Valor Adicionado. O estudo é composto de pesquisa bibliográfica em obras nacionais e internacionais, que tratam do tema, e de pesquisa documental baseada em uma amostra de 66 empresas que publicaram o relatório no período de 2004 a 2006, sendo utilizada a técnica de regressão com dados em painel (balanceado. Os achados revelam que, dentre os três tipos de painel, após a realização de testes, o de efeitos fixos foi considerado o mais bem indicado para a análise, e que a variação no valor adicionado pelas empresas da amostra é explicada pelo número de empregados, pelos indicadores sociais internos, e pelo incentivo remuneratório dos empregados atuantes nas empresas, contudo, não é explicada pelos investimentos em meio ambiente efetuados pelas empresas pesquisadas no período de 2004 a 2006.This research aims at explaining the impact of the value added by Brazilian companies which published the Social Balance (IBASE model from 2004 to 2006 of the following sustainability indicators: number of employees, internal social indicators, investments on the environment and remunerative incentive of the working employees in the companies which were presented in the display. In the theoretical referential aspects related to the Social Balance are approached as well as the Demonstration of the Value Added and to the Value Added. The study is made of the bibliographic research on national and international works which deal with the theme and

  1. Micro/nano structured coatings of light alloys by cold spray for surface protection and repair of high value-added components: State of the art

    International Nuclear Information System (INIS)

    Bedoya, J.; Cinca, N.; Guilemany, J. M.

    2013-01-01

    The Cold Gas Spray - CGS technique has greatly attracted the attention of the researchers in the last decade due to advantages compared to other conventional thermal spray processes. It presents outstanding characteristics such as high density coatings and absence of thermal degradation (oxidation or phase transformation). In addition, CGS is an efficient and green technology. This paper presents a bibliographic review related to micro/nano structured aluminium-based coatings of by CGS on light alloy substrates. It provides an overview of the feasibility of using the Cold Gas Spray as a technique for the protection, recovery and repair of high value-added components, especially those made of light alloys (aluminium and magnesium base) which, by their low density and mechanical properties, are widely used in several industrial sectors such as transport, aerospace and power generation. (Author)

  2. Value-Added Clinical Systems Learning Roles for Medical Students That Transform Education and Health: A Guide for Building Partnerships Between Medical Schools and Health Systems.

    Science.gov (United States)

    Gonzalo, Jed D; Lucey, Catherine; Wolpaw, Terry; Chang, Anna

    2017-05-01

    To ensure physician readiness for practice and leadership in changing health systems, an emerging three-pillar framework for undergraduate medical education integrates the biomedical and clinical sciences with health systems science, which includes population health, health care policy, and interprofessional teamwork. However, the partnerships between medical schools and health systems that are commonplace today use health systems as a substrate for learning. Educators need to transform the relationship between medical schools and health systems. One opportunity is the design of authentic workplace roles for medical students to add relevance to medical education and patient care. Based on the experiences at two U.S. medical schools, the authors describe principles and strategies for meaningful medical school-health system partnerships to engage students in value-added clinical systems learning roles. In 2013, the schools began large-scale efforts to develop novel required longitudinal, authentic health systems science curricula in classrooms and workplaces for all first-year students. In designing the new medical school-health system partnerships, the authors combined two models in an intersecting manner-Kotter's change management and Kern's curriculum development steps. Mapped to this framework, they recommend strategies for building mutually beneficial medical school-health system partnerships, including developing a shared vision and strategy and identifying learning goals and objectives; empowering broad-based action and overcoming barriers in implementation; and generating short-term wins in implementation. Applying this framework can lead to value-added clinical systems learning roles for students, meaningful medical school-health system partnerships, and a generation of future physicians prepared to lead health systems change.

  3. THE INCREASING PRODUCTIVITY AND VALUE ADDED FOR CRAFTSMEN GEM STONE IN SANGIRAN SRAGEN THROUGH ACCESS TECHNOLOGY, MANAGEMENT, AND UTILIZATION OF RESOURCES POWER BASED LOCAL WISDOM

    OpenAIRE

    Rahmawati; Soenarto; Sri Murni; Agung Nur Probohudono

    2016-01-01

    Small and Medium Enterprises (SMEs) could get great opportunities of ACFTA implementation. Formulation of the problem in this research are: How to design the industrial models of gemstones and fossils souvenirs align with the market taste? How to improve the utilization of the technology used in the low skills and business management of gemstones and fossils souvenirs industry? How to optimize the role of support institutions which are research, education, and banking i...

  4. Recycling phosphorus by fast pyrolysis of pig manure: concentration and extraction of phosphorus combined with formation of value-added pyrolysis products

    NARCIS (Netherlands)

    Azuara, M.; Kersten, Sascha R.A.; Kootstra, A.M.J.

    2013-01-01

    In order to recycle phosphorus from the livestock chain back to the land, fast pyrolysis of concentrated pig manure at different temperatures (400 °C, 500 °C, 600 °C), was undertaken to concentrate the phosphorus in the char fraction for recovery. Results show that 92%–97% of the phosphorus present

  5. Utilizing Waste Thermocol Sheets and Rusted Iron Wires to Fabricate Carbon-Fe3O4 Nanocomposite Based Supercapacitors: Turning Wastes into Value-Added Materials.

    Science.gov (United States)

    Vadiyar, Madagonda M; Liu, Xudong; Ye, Zhibin

    2018-05-14

    In the present work, we demonstrate the synthesis of porous activated carbon (specific surface area, 1,883 m2 g-1), Fe3O4 nanoparticles, and carbon-Fe3O4 nanocomposites using local waste thermocol sheets and rusted iron wires. The resulting carbon, Fe3O4 nanoparticles, and carbon-Fe3O4 composites are used as electrode materials for supercapacitor application. In particular, C-Fe3O4 composite electrodes exhibit a high specific capacitance of 1,375 F g-1 at 1 A g-1 and longer cyclic stability with 98 % of capacitance retention over 10,000 cycles. Subsequently, asymmetric supercapacitor, i. e., C-Fe3O4//Ni(OH)2/CNT device exhibits a high energy density of 91.1 Wh kg-1 and a remarkable cyclic stability, showing 98% of capacitance retention over 10,000 cycles. Thus, this work has important implications not only for the fabrication of low-cost electrodes for high-performance supercapacitors but also for the recycling of waste thermocol sheets and rust iron wires for value-added reuse. © 2018 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  6. Building intentions with the theory of planned behaviour: a qualitative assessment of salient beliefs about pharmacy value added services in Malaysia.

    Science.gov (United States)

    Tan, Christine Liang Hoay; Hassali, Mohamed Azmi; Saleem, Fahad; Shafie, Asrul Akmal; Aljadhay, Hisham; Gan, Vincent B Y

    2016-12-01

    To improve pharmaceutical care delivery in Malaysia, the Ministry of Health (MOH) had introduced the concept of value added services (VAS). Despite its reported convenience and advantages, VAS utilization rate is low in the country. The study aims to explore patients' understanding, beliefs and expectations towards VAS in Malaysia using the theory of planned behaviour (TPB) as the theoretical model. A qualitative methodology was used whereby face-to-face interviews were conducted with 12 patients who collected partial medicine supplies from government pharmacies. Participants were recruited using purposive and snowball sampling method in the state of Negeri Sembilan, Malaysia. Interviews were audio-recorded. Verbatim transcription and thematic content analysis were performed on the data. Thematic content analysis yielded five major themes: (i) attitudes towards using VAS, (ii) subjective norms, (iii) perceived behavioural control, (iv) lack of knowledge and understanding of VAS and (v) expectations towards VAS. The interviews explored and informed new information about salient beliefs towards pharmacy VAS. The findings suggest that VAS is still in its infancy and a more robust and effective advertising and marketing campaign is needed to boost the adoption rate. Behavioural attitudes, subjective norms and perceived control elements were discussed and serve as important variables of interest in future study. Expectations towards VAS serve as an important guideline to further improve patient-oriented services. © 2015 The Authors. Health Expectations Published by John Wiley & Sons Ltd.

  7. Accuracy and precision of four value-added blood glucose meters: the Abbott Optium, the DDI Prodigy, the HDI True Track, and the HypoGuard Assure Pro.

    Science.gov (United States)

    Sheffield, Catherine A; Kane, Michael P; Bakst, Gary; Busch, Robert S; Abelseth, Jill M; Hamilton, Robert A

    2009-09-01

    This study compared the accuracy and precision of four value-added glucose meters. Finger stick glucose measurements in diabetes patients were performed using the Abbott Diabetes Care (Alameda, CA) Optium, Diagnostic Devices, Inc. (Miami, FL) DDI Prodigy, Home Diagnostics, Inc. (Fort Lauderdale, FL) HDI True Track Smart System, and Arkray, USA (Minneapolis, MN) HypoGuard Assure Pro. Finger glucose measurements were compared with laboratory reference results. Accuracy was assessed by a Clarke error grid analysis (EGA), a Parkes EGA, and within 5%, 10%, 15%, and 20% of the laboratory value criteria (chi2 analysis). Meter precision was determined by calculating absolute mean differences in glucose values between duplicate samples (Kruskal-Wallis test). Finger sticks were obtained from 125 diabetes patients, of which 90.4% were Caucasian, 51.2% were female, 83.2% had type 2 diabetes, and average age of 59 years (SD 14 years). Mean venipuncture blood glucose was 151 mg/dL (SD +/-65 mg/dL; range, 58-474 mg/dL). Clinical accuracy by Clarke EGA was demonstrated in 94% of Optium, 82% of Prodigy, 61% of True Track, and 77% of the Assure Pro samples (P Abbott Optium was significantly more accurate than the other meter systems, whereas the HDI True Track was significantly less accurate and less precise compared to the other meter systems.

  8. Organoleptic and physico-chemical evaluation of capretto baladi goats: a value-added meat alternative in an extensive rearing system

    Directory of Open Access Journals (Sweden)

    S. Abi Saab

    2017-06-01

    Full Text Available Abi Saab, S. Esseily, F. Saliba, M. and Aad P. 2017. Organoleptic and physico-chemical evaluation of capretto baladi goats: a value-added meat alternative in an extensive rearing system. Lebanese Science Journal. 18(1: 73-80. The local Baladi breed is considered a common source of fresh meat in Lebanon. Due to the extensive rearing system and the scarcity of pasture, kids resulting from multiple births are not reared, though cultural preference for young meat may valorize these twin kids as an expensive delicacy. Few studies observed growth parameters, physical-chemical and sensory properties of meat in Baladi kids. Therefore, 24 male Baladi kids were fed milk ad libitum post-natally for 24 days, after which 9 were randomly selected and fed pasture grass ad libitum and goat milk (Control, and 15 were fed only milk (Capretto twice per day. Animals were slaughtered at 4, 6 and 8 weeks of age and body organs compared. Feed intake was measured by weighing kids pre- and post- feeding, and body weight measured twice per week. Meat chemical properties were total ether-extracted fat, kjeldhal protein, and minerals. Meat organoleptic properties were evaluated by consumers for color, taste, odor, richness, juiciness, tenderness and overall appreciation, as cooked by housewives or professionals. Data were analyzed as a CRD using SPSS 10.0 and presented as LSMeans ± SEM. Results showed that Capretto consumed increasing levels of milk from 4 to 8 weeks, with ADG decreasing (P 0.05 between Capretto and control, although capretto showed lower (p<0.05 meat fat content than control kids. Meat organoleptic characteristics were desirable at weeks 4 and 6 for both Capretto and control kids, whereas only Capretto meat stayed desirable at week 8. To conclude, Capretto kids have similar properties to their traditional counterparts, with added desirable properties for a longer growing period, in addition to the increased health benefit of lower fat content.

  9. Impact of the application of the Value Added Tax to imaging tests on out-of-pocket health expenses of households in Chile.

    Science.gov (United States)

    Cuadrado, Cristóbal; Silva-Illanes, Nicolás

    2015-12-09

    Out-of-pocket healthcare expense represents a challenge for health systems for it constitutes a barrier to health care, impacting the equality of access to healthcare systems, something particularly important in the Chilean health system. In this context, the Government recently raised the possibility of incorporating a tax on imaging tests, creating debate over its potential consequences. To explore the impact on household out-of-pocket healthcare expense by the implementation of a value added tax to imaging tests in Chile. Cross-sectional study using data of household expenditures from the VII Household Budget Survey. Out-of-pocket healthcare expense and catastrophic household expenses are calculated comparing two scenarios, with and without the inclusion of the proposed tax. Analyses are presented by income deciles to explore the differential equality impact. 42.8% of diagnostic test expense on household corresponds to imaging studies. Under a scenario of tax implementation, a relative increase of 1.1% of out-of-pocket expenses and 2.2% of catastrophic household expenses is observed. The groups that suffer the greatest impact are those with lower income levels, concentrating in the first fifth deciles. We conclude that, although the increase in the average out-of- pocket spending is moderate, this policy may involve a significant increase in the catastrophic expense of the population with the lowest incomes, thereby increasing health inequalities. Considering the challenges of health system financing in Chile, it appears that such fiscal policy would only worsen the possibility of moving towards lower levels of out-of-pocket of household expenses.

  10. A microbased shared virtual world prototype

    Science.gov (United States)

    Pitts, Gerald; Robinson, Mark; Strange, Steve

    1993-01-01

    Virtual reality (VR) allows sensory immersion and interaction with a computer-generated environment. The user adopts a physical interface with the computer, through Input/Output devices such as a head-mounted display, data glove, mouse, keyboard, or monitor, to experience an alternate universe. What this means is that the computer generates an environment which, in its ultimate extension, becomes indistinguishable from the real world. 'Imagine a wraparound television with three-dimensional programs, including three-dimensional sound, and solid objects that you can pick up and manipulate, even feel with your fingers and hands.... 'Imagine that you are the creator as well as the consumer of your artificial experience, with the power to use a gesture or word to remold the world you see and hear and feel. That part is not fiction... three-dimensional computer graphics, input/output devices, computer models that constitute a VR system make it possible, today, to immerse yourself in an artificial world and to reach in and reshape it.' Our research's goal was to propose a feasibility experiment in the construction of a networked virtual reality system, making use of current personal computer (PC) technology. The prototype was built using Borland C compiler, running on an IBM 486 33 MHz and a 386 33 MHz. Each game currently is represented as an IPX client on a non-dedicated Novell server. We initially posed the two questions: (1) Is there a need for networked virtual reality? (2) In what ways can the technology be made available to the most people possible?

  11. Gassmaks. Study of requirement for national focus on research for increased value-added industrial process of natural gas. Final report; Gassmaks. Utredning av behov for nasjonal satsing paa forskning for oekt verdiskaping fra naturgass gjennom industriell foredling. Endelig rapport

    Energy Technology Data Exchange (ETDEWEB)

    2006-08-15

    Final report concludes the importance of establishing the Research and Development program called 'Gassmaks'. The target of this program is increased value added to the natural gas loop. Strengthened know-how, industrial development and international competition force shall contribute to higher value added to community through industrial refining of natural gas. Gassmaks will by research based foundation exploit Norwegian natural gas resources environmental friendly. Highly prioritised are converting and use of natural gas to plastic raw materials, synthesis gas, synthetical fuel, energy processes, carbon materials, metallurgical processes and nutrients as proteins and fat. (AG). 28 refs., 3 figs., 3 tabs

  12. 浅析税法要求视觉下增值税会计核算相关建议%Suggestions on Value-added Tax Accounting under the Tax Law

    Institute of Scientific and Technical Information of China (English)

    宋新波

    2012-01-01

    现行税法要求下的增值税会计核算存在的主要问题是,会计报表相关会计增值税信息的反映揭露不足,会计主体闻的信息可比性缺失,税负有失公平、客观。实行现行税法要求下增值税会计核算,应构建“价税统一”的会计核算完善体系,坚持“财税分离”增值税会计核算原则,明确“费用观”的会计处理方法,逐步改进完善国家增值税体系机制,保证增值税会计核算实务处理走向正规化。%Under the current tax law, main problems exist in value-added tax accounting practice: the insufficient disclosure of value-added tax information in accounting statements, the omission of comparable information among accounting entities, and the less fair and objective tax burden. Coping measures are proposed in this paper including the establishment of a complete, unified sales revenue and tax accounting system, the principle of the separation between financial accounting and tax accounting, and an expense way of accounting, so as to gradually improve the mechanism for the value-added tax system and ensure the regularization of value-added tax accounting practices.

  13. Analisis Pengaruh Economic Value Added, Price Earning Ratio, Debt to Equity Ratio, Price Book Value, Pertumbuhan Penjualan Terhadap Harga Saham dengan Dividend Per Share sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013

    OpenAIRE

    Matondang, Puteri Utami

    2015-01-01

    The purpose of this study was to determine the effect of Economic Value Added (EVA), Price Earning Ratio (PER), Debt to Equity Ratio (DER), Price Book Value (PBV), and Sales Growth to the stock price with Dividend Per Share (DPS) as moderating variable onmanufacturing company listed on Indonesian Stock Exchange from 2010 -2013. The population of this study was 124 manufacturing companies registered in the Indonesian Stock Exchange from 2010-2013 and 20 companies were selected to be the sample...

  14. Green Net Value Added as a Sustainability Metric Based on Life Cycle Assessment: An Application to Bounty® Paper Towel

    Science.gov (United States)

    Sustainability measurement in economics involves evaluation of environmental and economic impact in an integrated manner. In this study, system level economic data are combined with environmental impact from a life cycle assessment (LCA) of a common product. We are exploring a co...

  15. BIOTECHNOLOGY DRASTICALLY REDUCES GOSSYPOL LEVELS IN COTTONSEED, COTTONSEED PROCESSING WILL NEED TO BE COMPLETELY REVISED TO CAPTURE THE VALUE-ADDED POTENTIAL OF THIS TECHNOLOGY

    Science.gov (United States)

    Every year the cotton crop on the planet produces about 11 million metric tons of protein. Unfortunately, the Modern plant biotechnology (utilizing RNAi and a seed specific promoter) has produced a genetically enhanced cotton plant that has gossypol production silenced in the seed while retaining no...

  16. Preparing Precipitation Data Access, Value-added Services and Scientific Exploration Tools for the Integrated Multi-satellitE Retrievals for GPM (IMERG)

    Science.gov (United States)

    Ostrenga, D.; Liu, Z.; Kempler, S. J.; Vollmer, B.; Teng, W. L.

    2013-12-01

    The Precipitation Data and Information Services Center (PDISC) (http://disc.gsfc.nasa.gov/precipitation or google: NASA PDISC), located at the NASA Goddard Space Flight Center (GSFC) Earth Sciences (GES) Data and Information Services Center (DISC), is home of the Tropical Rainfall Measuring Mission (TRMM) data archive. For over 15 years, the GES DISC has served not only TRMM, but also other space-based, airborne-based, field campaign and ground-based precipitation data products to the precipitation community and other disciplinary communities as well. The TRMM Multi-Satellite Precipitation Analysis (TMPA) products are the most popular products in the TRMM product family in terms of data download and access through Mirador, the GES-DISC Interactive Online Visualization ANd aNalysis Infrastructure (Giovanni) and other services. The next generation of TMPA, the Integrated Multi-satellitE Retrievals for GPM (IMERG) to be released in 2014 after the launch of GPM, will be significantly improved in terms of spatial and temporal resolutions. To better serve the user community, we are preparing data services and samples are listed below. To enable scientific exploration of Earth science data products without going through complicated and often time consuming processes, such as data downloading, data processing, etc., the GES DISC has developed Giovanni in consultation with members of the user community, requesting quick search, subset, analysis and display capabilities for their specific data of interest. For example, the TRMM Online Visualization and Analysis System (TOVAS, http://disc2.nascom.nasa.gov/Giovanni/tovas/) has proven extremely popular, especially as additional datasets have been added upon request. Giovanni will continue to evolve to accommodate GPM data and the multi-sensor data inter-comparisons that will be sure to follow. Additional PDISC tool and service capabilities being adapted for GPM data include: An on-line PDISC Portal (includes user guide, etc

  17. 建筑业营改增后的挑战及对策%Challenges and Countermeasures of the Construction Industry after replacing the Business Tax with a Value-added Tax

    Institute of Scientific and Technical Information of China (English)

    张辰旭

    2017-01-01

    2016年3月24日,国家税务总局颁布了《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号),决定从2016年5月1日起,将金融业、建筑业、房地产业、生活服务业由营业税改征增值税.建筑业作为我国支柱产业,由于建筑工程项目分布范围广,分支机构多,管理链条长等原因,使企业在进行营改增工作时面临增值税管理与税务筹划的双重挑战.根据建筑行业营改增后的政策,从会计核算,税务筹划,经营管理等方面提出解决方案,期望为促进营改增平稳过渡提供一些借鉴.%In March 24, 2016, the State Administration of Taxation issued the "notice on the full implementation of business tax VAT pilot" , from May 1, 2016, the financial industry, construction industry and real estate industry, life service industry replace the business tax with a value-added tax.As a pillar industry in our country, the wide range of construction projects, many branches, managing complex and other factors make the enterprises to face the double challenges of value added tax management and tax planning in the course of the Change from Business Tax to Value-Added Tax.According to the construction industry policy of the Change from Business Tax to Value-Added Tax, from accounting, tax planning, management put forward solutions, hoping to promote the smooth transition of the Change from Business Tax to Value-Added Tax to provide some reference.

  18. Detoxification of Olive Mill Wastewater and Bioconversion of Olive Crop Residues into High-Value-Added Biomass by the Choice Edible Mushroom Hericium erinaceus.

    Science.gov (United States)

    Koutrotsios, Georgios; Larou, Evangelia; Mountzouris, Konstantinos C; Zervakis, Georgios I

    2016-09-01

    Environmentally acceptable disposal of olive cultivation residues (e.g., olive prunings; olive pruning residues (OLPR)) and olive mill wastes is of paramount importance since they are generated in huge quantities within a short time. Moreover, olive mill wastewater (OMW) or sludge-like effluents ("alperujo"; two-phase olive mill waste (TPOMW)) are highly biotoxic. Hericium erinaceus is a white-rot fungus which produces choice edible mushrooms on substrates rich in lignocellulosics, and its suitability for the treatment of olive by-products was examined for the first time. Fungal growth resulted in a notable reduction of OMW's pollution parameters (i.e., 65 % decolorization, 47 % total phenolic reduction, and 52 % phytotoxicity decrease) and correlated with laccase and manganese peroxidase activities. Solid-state fermentation of various mixtures of OLPR, TPOMW, and beech sawdust (control) by H. erinaceus qualified OLPR in subsequent cultivation experiments, where it exhibited high mushroom yields and biological efficiency (31 %). Analyses of proximate composition and bioactive compound content revealed that mushrooms deriving from OLPR substrates showed significantly higher crude fat, total glucan, β-glucan, total phenolics, and ferric-reducing antioxidant potential values than the control. H. erinaceus demonstrated the potential to detoxify OMW and bioconvert OLPR into high-quality biomass, and hence, this fungus could be successfully exploited for the treatment of such by-products.

  19. The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: A Chapter in Fiscal Illusion

    Directory of Open Access Journals (Sweden)

    F. FORTE

    2013-10-01

    Full Text Available The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at Factor Costs. This methodology causes a systematic undervaluation of the tax burden, by something between 25% (Sweden and Austria and 15% (Switzerland. Correctly measured, the tax burden in most European countries is above 50% and in the Nordic countries above 65%, or close to it! Thus, tax payers are deceived about the true cost and size of the public economy. GDP’s origin and widespread adoption is examined as well as the development of the notion of national income adopted to assess the tax burden.

  20. The Application of Informatics in Delineating the Proof of Concept for Creating Knowledge of the Value Added by Interprofessional Practice and Education

    Directory of Open Access Journals (Sweden)

    Frank Cerra

    2015-11-01

    Full Text Available The resurgence of interest in the promise of interprofessional education and collaborative practice (IPECP to positively impact health outcomes, requires the collection of appropriate data that can be analyzed and from which information and knowledge linking IPECP interventions to improved health outcomes might be produced and reported to stakeholders such as health systems, policy makers and regulators, payers, and accreditation agencies. To generate such knowledge the National Center for Interprofessional Practice and Education at the University of Minnesota has developed three strategies, the first two of which are: (1 creating an IPECP research agenda, and (2 a national Nexus Innovation Network (NIN of intervention projects that are generating data that are being input and housed in a National Center Data Repository (NCDR. In this paper, the informatics platform supporting the work of these first two strategies is presented as the third interconnected strategy for knowledge generation. The proof of concept for the informatics strategy is developed in this paper by describing: data input from the NIN into the NCDR, the linking and merging of those data to produce analyzable data files that incorporate institutional and individual level data, and the production of meaningful analyses to create and provide relevant information and knowledge. This paper is organized around the concepts of data, information and knowledge—the three conceptual foundations of informatics.

  1. The Application of Informatics in Delineating the Proof of Concept for Creating Knowledge of the Value Added by Interprofessional Practice and Education.

    Science.gov (United States)

    Cerra, Frank; Pacala, James; Brandt, Barbara F; Lutfiyya, May Nawal

    2015-11-12

    The resurgence of interest in the promise of interprofessional education and collaborative practice (IPECP) to positively impact health outcomes, requires the collection of appropriate data that can be analyzed and from which information and knowledge linking IPECP interventions to improved health outcomes might be produced and reported to stakeholders such as health systems, policy makers and regulators, payers, and accreditation agencies. To generate such knowledge the National Center for Interprofessional Practice and Education at the University of Minnesota has developed three strategies, the first two of which are: (1) creating an IPECP research agenda, and (2) a national Nexus Innovation Network (NIN) of intervention projects that are generating data that are being input and housed in a National Center Data Repository (NCDR). In this paper, the informatics platform supporting the work of these first two strategies is presented as the third interconnected strategy for knowledge generation. The proof of concept for the informatics strategy is developed in this paper by describing: data input from the NIN into the NCDR, the linking and merging of those data to produce analyzable data files that incorporate institutional and individual level data, and the production of meaningful analyses to create and provide relevant information and knowledge. This paper is organized around the concepts of data, information and knowledge-the three conceptual foundations of informatics.

  2. Análisis de Creación de Valor Económico para Empresas del Sector Textil (Value added analysis for the textile sector businesses

    Directory of Open Access Journals (Sweden)

    Diego Valerio Alfaro

    2012-12-01

    Full Text Available La industria textil ha sido un pilar fundamental en el desarrollo de la economía global al generar un comercio sin fronteras. Hoy en día, las empresas de este sector basan sus éxitos o fracasos en tres variables fundamentales como lo son (1 el costo, (2 la calidad y (3 el tiempo de entrega de sus productos. No ha de sorprender que si sus resultados no son positivos, exista presión en la reducción de gastos, lo que influye en la toma de decisiones para cierres de plantas o traslados a otras regiones donde haya un costo competitivo. No obstante, más allá de los análisis financieros, la calidad del producto y el nivel de entregas, la pregunta clave sería: ¿estas empresas han creado o destruido riqueza? Por consiguiente, el énfasis de este estudio se centra en el desarrollo y análisis de un modelo que permita determinar si las empresas de este sector han creado o destruido riqueza en los diferentes periodos, puesto que ellas no cuentan con una herramienta que les brinde dicha información y les ayude en la toma de decisiones. Como resultado del modelo planteado se llega a la conclusión de que ninguna de ellas mantiene una tendencia marcada y que los diferentes métodos no son afines entre sí en los mismos periodos; sin embargo, se orienta mejor la toma decisiones mediante la interpretación de los resultados, en lugar de depender exclusivamente de los registros financieros.   ABSTRACT Textile industries are fundamental in the development of a barrier-free global economy. Nowadays, these companies can pin their success or failure to three fundamental variables: (1 cost, (2 quality, and (3 product delivery time. It is not rare that if year end results aren´t positive, there is pressure to reduce expenses and influence decision making regarding plant closures, or outsourcing from areas where there still are competitive costs. However, besides the financial results, product quality and service level considerations, a key question arises

  3. Anti-inflammatory and antioxidant effect of Kerabala: a value-added ayurvedic formulation from virgin coconut oil inhibits pathogenesis in adjuvant-induced arthritis.

    Science.gov (United States)

    Ratheesh, M; Sandya, S; Pramod, C; Asha, S; Svenia, Jose P; Premlal, S; GrishKumar, B

    2017-02-01

    Kerabala (CB) is a novel ayurvedic formulation used for treating various inflammatory diseases. This formulation was made from virgin coconut oil and it comprises extracts of Sida cordifolia, coconut milk and sesame oil. The current study was performed to evaluate the anti-inflammatory action of CB on carrageenan-induced acute and adjuvant-induced chronic experimental models. 5 mg/kg bwt was found to be potent dose from carrageenan model and evaluated its effect in adjuvant-induced chronic arthritic model. The antioxidant assays like SOD, catalase, glutathione peroxidase, lipid peroxidation product, nitrate level and GSH were measured in paw tissue. Hematological parameters like hemoglobin (HB) count, ESR, WBC count, plasma CRP levels were analyzed. By RT-PCR, the inflammatory markers like cyclooxygenase-2 (COX-2), inducible nitric oxide synthase (iNOS), tumor necrosis factor alpha (TNF-α) and interleukin 6 (IL-6) expressions were evaluated. The extracellular matrix proteins like MMP-2 and MMP-9 were determined by zymography and its expression by western blotting. Histopathology and cytology of paw tissue and synovium were analyzed. The result indicated that there was a significant increment in the levels of antioxidant enzymes on CB administration. The hematological markers such as ESR, WBC and plasma CRP levels were reduced by CB treatment and it also increases the HB level. The upregulated gene level expressions of inflammatory markers like COX-2, iNOS, TNF-α and IL-6 were down regulated by administration of CB. MMP-2 and MMP-9 expression significantly reduced by CB administration. Massive influx of inflammatory cell infiltration, proliferative collagen in histological analysis of paw tissue of arthritic rat was decreased by CB administration. Synovial cytology of CB administrated group shows reduced number of reactive mesothelial cells and synovial inflammatory cells. This current study shows that ayurvedic drug CB has an antioxidant, anti-inflammatory and

  4. La misura della pressione fiscale in rapporto al prodotto interno lordo in luogo del prodotto interno netto:un capitolo dell'illusione fiscale (The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: ...

    Directory of Open Access Journals (Sweden)

    Francesco Forte

    2012-04-01

    Full Text Available The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: A Chapter in Fiscal Illusion The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at Factor Costs. This methodology causes a systematic undervaluation of the tax burden, by something between 25% (Sweden and Austria and 15% (Switzerland. Correctly measured, the tax burden in most European countries is above 50% and in the Nordic countries above 65%, or close to it! Thus, tax payers are deceived about the true cost and size of the public economy. GDP’s origin and widespread adoption is examined as well as the development of the notion of national income adopted to assess the tax burden.  JEL Codes: H20, H21 

  5. Web2.0时代的增值业务互联网营销策略探析%Online Marketing of Value-added Services in Web2.0 Era

    Institute of Scientific and Technical Information of China (English)

    黄琳娟

    2011-01-01

    作为代表通信行业发展方向、决定通信运营企业未来命运的增值业务,如何利用互联网进行成功营销成为通信运营企业需要面对的重要课题。本文结合互联网在Web2.0时代显现出来的新特征,分析了当前互联网营销的新特点。在此基础上,结合目前实际的营销案例,提出了适用于电信增值业务的五种互联网营销策略。%It is an important issue for telecom operators to study how to use the Internet to achieve successful marketing of telecom value-added services which are the development direction of the telecom industry and the main source of future revenue growth of telecom operators.Combined with the new features of Internet in the Web2.0,this paper analyzes the new features of current Internet marketing.It gives some practical marketing cases and offers five Internet marketing strategies for telecom value-added services.

  6. Editorial - The Importance of Value Added

    DEFF Research Database (Denmark)

    Kastberg, Peter; Grinsted, Annelise

    2007-01-01

    Talk the Talk and Walk the Walk. How, you may ask, are we to add value to something as "intangible" and "immaterial" as our language and communication work?......Talk the Talk and Walk the Walk. How, you may ask, are we to add value to something as "intangible" and "immaterial" as our language and communication work?...

  7. Relational Resources in Value Adding Webs

    DEFF Research Database (Denmark)

    Gretzinger, Susanne; Royer, Susanne

    2014-01-01

    The fact that the main source of value creation is rooted within networks raises the question of the impact of social capital on relational rents. The main objectives of this paper therefore are to investigate how value creation on the relational level of a cluster can be systematised to come to ...... the high value of informal cluster structures. The paper develops implications for the cluster firms as well as the cluster management in its role as a broker and a moderator....

  8. Analysis of production flow process with lean manufacturing approach

    Science.gov (United States)

    Siregar, Ikhsan; Arif Nasution, Abdillah; Prasetio, Aji; Fadillah, Kharis

    2017-09-01

    This research was conducted on the company engaged in the production of Fast Moving Consumer Goods (FMCG). The production process in the company are still exists several activities that cause waste. Non value added activity (NVA) in the implementation is still widely found, so the cycle time generated to make the product will be longer. A form of improvement on the production line is by applying lean manufacturing method to identify waste along the value stream to find non value added activities. Non value added activity can be eliminated and reduced by utilizing value stream mapping and identifying it with activity mapping process. According to the results obtained that there are 26% of value-added activities and 74% non value added activity. The results obtained through the current state map of the production process of process lead time value of 678.11 minutes and processing time of 173.94 minutes. While the results obtained from the research proposal is the percentage of value added time of 41% of production process activities while non value added time of the production process of 59%. While the results obtained through the future state map of the production process of process lead time value of 426.69 minutes and processing time of 173.89 minutes.

  9. Using the Biodatamation(TM) strategy to learn introductory college biology: Value-added effects on selected students' conceptual understanding and conceptual integration of the processes of photosynthesis and cellular respiration

    Science.gov (United States)

    Reuter, Jewel Jurovich

    The purpose of this exploratory research was to study how students learn photosynthesis and cellular respiration and to determine the value added to the student's learning by each of the three technology-scaffolded learning strategy components (animated concept presentations and WebQuest-style activities, data collection, and student-constructed animations) of the BioDatamation(TM) (BDM) Program. BDM learning strategies utilized the Theory of Interacting Visual Fields(TM) (TIVF) (Reuter & Wandersee, 2002a, 2002b; 2003a, 2003b) which holds that meaningful knowledge is hierarchically constructed using the past, present, and future visual fields, with visual metacognitive components that are derived from the principles of Visual Behavior (Jones, 1995), Human Constructivist Theory (Mintzes & Wandersee, 1998a), and Visual Information Design Theory (Tufte, 1990, 1997, 2001). Student alternative conceptions of photosynthesis and cellular respiration were determined by the item analysis of 263,267 Biology Advanced Placement Examinations and were used to develop the BDM instructional strategy and interview questions. The subjects were 24 undergraduate students of high and low biology prior knowledge enrolled in an introductory-level General Biology course at a major research university in the Deep South. Fifteen participants received BDM instruction which included original and innovative learning materials and laboratories in 6 phases; 8 of the 15 participants were the subject of in depth, extended individual analysis. The other 9 participants received traditional, non-BDM instruction. Interviews which included participants' creation of concept maps and visual field diagrams were conducted after each phase. Various content analyses, including Chi's Verbal Analysis and quantitizing/qualitizing were used for data analysis. The total value added to integrative knowledge during BDM instruction with the three visual fields was an average increase of 56% for cellular respiration

  10. Prospects for wood products trade under the new partnership for ...

    African Journals Online (AJOL)

    This paper evaluates the prospects for the development of inter-and ... the adoption of common policy to secure better deals for the wood products ... of value added products targetted towards foreign exchange conservation and substitution.

  11. 3D Geological modelling of the Monfrague synform: a value added to the geologic heritage of the National Park; Modelo geologico 3D de la estructura en sinforme de Monfrague: un valor anadido al patrimonio geologico del Parque Nacional

    Energy Technology Data Exchange (ETDEWEB)

    Gumiel, P.; Arias, M.; Monteserin, V.; Segura, M.

    2010-07-01

    3D geological modelling of a tectonic structure called the Monfrague synform has been carried out to obtain a better insight into the geometry of this folding structure. It is a kilometric variscan WNW-ESE trending fold verging towards north and made up by a Palaeozoic sequence (Ordovician-Silurian).This structure with its lithology make up the morphology and the relief of the Park. The Monfrague synform is an asymmetrical folding structure showing southern limb dipping steeply to the south (reverse limb) what is well observed in the Armorican Quartzite at the Salto del Gitano. However, northern limb dips gently (less than 40 degree centigrade) to the south (normal limb). 3D geological modelling has been built on the basis of the geological knowledge and the structural interpretation, using 3D GeoModeller. (www.geomodeller.com). In this software, lithological units are described by a stratigraphic pile. A major original feature of this software is that the 3D description of the geological space is achieved through a potential field formulation in which geological boundaries are isopotential surfaces, and their dips are represented by gradients of the potential. Finally, it is emphasized the idea that a 3D geologic model of these characteristics, with its three-dimensional representation, together with suitable geological sections that clarify the structure in depth, represents a value added to the Geologic Heritage of the National Park and besides it supposes an interesting academic exercise which have a great didactic value. (Author)

  12. Exploring Valued-Added Options - Edge-Glued Panels and Blanks Offer Value-Added Opportunities

    Science.gov (United States)

    Bob Smith; Philip A. Araman

    1997-01-01

    As sawmills search for new opportunities to add value to rough sawn lumber, many consider producing dimension parts as one solution. Assembling dimension parts into edge-glued panels or standard blanks can add even further value. Blanks are defined as pieces of solid wood (which may be edge-glued) that are manufactured to a predetermined size. This article discusses...

  13. SERVICIOS DE VALOR AÑADIDO EN CONTES IN SITUATED TRANSLATION TRAINING CONTEXTS: FROM PROJECTS TO PORTFOLIOSEXTOS SITUACIONALES EN TRADUCCIÓN: DE LOS PROYECTOS AL PORTAFOLIO / VALUE-ADDED SERVIC

    Directory of Open Access Journals (Sweden)

    Elisa Calvo

    2017-06-01

    Full Text Available RESUMEN: Esta contribución analiza las posibilidades de diversificación curricular situacional en Traducción, de mano de la introducción de contenidos relacionados con los denominados servicios de valor añadido (EN 15038; ISO 17100. Dichos servicios responden a la diversificación ofrecida por los distintos proveedores de servicios lingüísticos en el mercado. Requieren la activación de un núcleo de competencias claramente traductológicas, funcionales e interculturales, pero pueden distinguirse de los servicios más generales o convencionales de traducción. Dicha diferenciación responde a cuestiones tecnológicas, procesuales, de formato o de gestión de los diferentes proyectos, según las necesidades del cliente, y demandan competencias específicas concretas. Desde la perspectiva de la formación situacional (Calvo, 2015; González-Davies y Enríquez-Raído, 2016; Risku, 2002, 2009, 2016; Vienne, 1994, este artículo recorre propuestas relacionadas con el valor de los proyectos y los portafolios en la formación de traductores. Asimismo, presenta un modelo de trabajo integrador que permite a los alumnos conocer las diferentes caras del mercado, desde la perspectiva de la traducción publicitaria, la revisión, la gestión de proyectos, la posedición, la consultoría intercultural y la transcreación. Se podrá comprobar cómo una propuesta formativa de especialización (retrospectividad evoluciona hacia una experiencia de aprendizaje transversal significativo (prospectividad (Calvo, 2015. ABSTRACT: This paper analyzes the potential benefits of including value-added services content as a means of diversifying translation training curricula. ‘Value-added service’ is a term used in the language industry (EN 15038, 2006; ISO 17100, 2015 to refer to an open catalogue of differentiated language services offered by Language Service Providers (LSP. Such services require the exercise of basic core translation and intercultural skills

  14. Labor productivity and employment gaps in Sub-Saharan Africa.

    Science.gov (United States)

    McCullough, Ellen B

    2017-02-01

    Drawing on a new set of nationally representative, internationally comparable household surveys, this paper provides an overview of key features of structural transformation - labor allocation and labor productivity - in four African economies. New, micro-based measures of sector labor allocation and cross-sector productivity differentials describe the incentives households face when allocating their labor. These measures are similar to national accounts-based measures that are typically used to characterize structural change. However, because agricultural workers supply far fewer hours of labor per year than do workers in other sectors in all of the countries analyzed, productivity gaps shrink by half, on average, when expressed on a per-hour basis. Underlying the productivity gaps that are prominently reflected in national accounts data are large employment gaps, which call into question the productivity gains that laborers can achieve through structural transformation. Furthermore, agriculture's continued relevance to structural change in Sub-Saharan Africa is highlighted by the strong linkages observed between rural non-farm activities and primary agricultural production.

  15. Value-Added Modeling of Teacher Effectiveness: An Exploration of Stability across Models and Contexts Modelos de Valor Añadido de la eficacia docente Modelos de Valor Agregado da Eficácia Docente

    Directory of Open Access Journals (Sweden)

    Xiaoxia A. Newton

    2010-09-01

    Full Text Available Recent policy interest in tying student learning to teacher evaluation has led to growing use of value-added methods for assessing student learning gains linked to individual teachers. VAM analyses rely on complex assumptions about the roles of schools, multiple teachers, student aptitudes and efforts, homes and families in producing measured student learning gains. This article reports on analyses that examine the stability of high school teacher effectiveness rankings across differing conditions. We find that judgments of teacher effectiveness for a given teacher can vary substantially across statistical models, classes taught, and years. Furthermore, student characteristics can impact teacher rankings, sometimes dramatically, even when such characteristics have been previously controlled statistically in the value-added model. A teacher who teaches less advantaged students in a given course or year typically receives lower effectiveness ratings than the same teacher teaching more advantaged students in a different course or year. Models that fail to take student demographics into account further disadvantage teachers serving large numbers of low-income, limited English proficient, or lower-tracked students. We examine a number of potential reasons for these findings, and we conclude that caution should be exercised in using student achievement gains and value-added methods to assess teachers’ effectiveness, especially when the stakes are high. El reciente interés para relacionar los resultados de los aprendizajes de los estudiantes con las evaluaciones docentes ha provocado un uso creciente de Métodos de Valor Añadido (MVA para evaluar incrementos en los aprendizajes de los alumnos.  Los análisis MVA se basan en hipótesis complejas acerca del papel que desempeñan las escuelas, los profesores

  16. Wiki協作系統應用於數位典藏之內容加值與知識匯集 Application of Wiki Collaboration System for Value Adding and Knowledge Aggregation in a Digital Archive Project

    Directory of Open Access Journals (Sweden)

    Sinn-Cheng Lin

    2006-03-01

    Full Text Available 本文提出一個由「系統」、「內容」與「社群」三要素所構成的「維基協作金三角模型」,並應用於數位典藏計畫中,作為內容加值與知識匯集平台。基於此一模型,我們首先對眾多維基引擎進行比較分析,以選擇最適合的系統;接著,以台灣棒球新聞數位典藏庫為基礎,以維基協作系統為平台,運用知識組織技術,如分類、索引、索引典與控制詞彙等,進行內容加值與知識匯集,以提升數位內容品質;最後,隨著資料量及社群規模日益成長,則探討如何提高社群成員的互動與參與,使社群之運作與經營更上軌道。This paper proposes a model called “The Golden Triangle for Wiki Collaboration”, composed of three elements: system, content, and community. The proposed model is used in a Digital Archives Project as a means of value adding and knowledge aggregation. We first compared and analyzed multiple wiki engines to select the best system for our research purpose. We chose Taiwanese Baseball News Digital Archive as the base of the research project and the wiki collaboration system as the platform. In order to improve and enhance the quality of digital content, we took the approach of applying techniques of knowledge organization, such as classification, indexing, thesaurus, and controlled vocabularies, so that value and knowledge can be added and aggregated. As the data and community grow, interaction of community members becomes crucial. Therefore, we discussed ways to encourage group interaction and participation from the operational and managerial point of view.

  17. Thermal Processing of Low-Grade Glycerol to Alcohols for Biodiesel Fuel Production, Phase II

    Science.gov (United States)

    2010-01-01

    Conversion of crude glycerol to value added products can broaden its use and ultimately reduce the cost of biodiesel production. During the second year of the project, results from previous experiments were used to comprehensively investigate the the...

  18. Design of production process main shaft process with lean manufacturing to improve productivity

    Science.gov (United States)

    Siregar, I.; Nasution, A. A.; Andayani, U.; Anizar; Syahputri, K.

    2018-02-01

    This object research is one of manufacturing companies that produce oil palm machinery parts. In the production process there is delay in the completion of the Main shaft order. Delays in the completion of the order indicate the low productivity of the company in terms of resource utilization. This study aimed to obtain a draft improvement of production processes that can improve productivity by identifying and eliminating activities that do not add value (non-value added activity). One approach that can be used to reduce and eliminate non-value added activity is Lean Manufacturing. This study focuses on the identification of non-value added activity with value stream mapping analysis tools, while the elimination of non-value added activity is done with tools 5 whys and implementation of pull demand system. Based on the research known that non-value added activity on the production process of the main shaft is 9,509.51 minutes of total lead time 10,804.59 minutes. This shows the level of efficiency (Process Cycle Efficiency) in the production process of the main shaft is still very low by 11.89%. Estimation results of improvement showed a decrease in total lead time became 4,355.08 minutes and greater process cycle efficiency that is equal to 29.73%, which indicates that the process was nearing the concept of lean production.

  19. Second Thoughts on the Exporter Productivity Premium

    DEFF Research Database (Denmark)

    Schröder, Philipp; Sørensen, Allan

    2012-01-01

    and empirical representations of firm productivity. Instead of marginal productivity we examine in both models the theoretical equivalent of empirically observable productivity (value-added per employee). Given the presence of fixed export costs or heterogeneous mark-ups and trade costs, the observable...

  20. Lactic acid production from Cellobiose and xylose by engineered Saccharomyces cerevisiae

    Science.gov (United States)

    Efficient and rapid production of value-added chemicals from lignocellulosic biomass is an important step towards a sustainable society. Lactic acid, used for synthesizing the bioplastic polylactide, has been produced by microbial fermentation using primarily glucose. Lignocellulosic hydrolysates co...

  1. SERVice Oriented Intelligent Value Adding nEtwork for Clothing-SMEs embarking in Mass-Customisation [as a result of the Automatic knitting Sites pilot, Task D6.2a]. CORDIS.

    OpenAIRE

    Knox, A; Oxborrow, L; Hill, H; Robinet, P; Bachmann, J-M

    2011-01-01

    Executive Summary: This report describes the outcomes of research and development work done by IFTH (France) and Nottingham Trent University (UK) to develop and evaluate the procedures for a business model to produce commercially customised fully-fashioned knitwear. It builds on the initial work done by Unicatum, RWTH and Hohenstein Institute (Germany). The purpose was to demonstrate the commercial potential for on-demand, localised manufacturing of up-market fashion products using new techno...

  2. Value added structures and coordination structures of the decentral power generation. An actor-centered and institution-centered analyses by means of selected case examples; Wertschoepfungs- und Koordinationsstrukturen der dezentralen Stromerzeugung. Eine akteur- und institutionenzentrierte Analyse anhand ausgewaehlter Fallbeispiele

    Energy Technology Data Exchange (ETDEWEB)

    Brocke, Tobias

    2012-07-01

    Against the background of energy policy and climate policy decisions, the decentralized power generation has gained in importance in Germany. Previous research activities on this topic mostly concerned with technical, legal, environmental and economic issues as well as potential analyses for certain forms of power generation. In contrast, the contribution under consideration deals with the organizational structures and governance structures of the decentralized power generation at local and regional level. In particular, it concerns the question to what extent the decentralized power generation results in the formation of localized production connections. In addition, it is about the importance of institutional framework as well as the role of regulatory, political and civil society actors who are affected by the distributed power generation.

  3. Wood products research in the USA

    Science.gov (United States)

    Theodore Wegner

    2010-01-01

    Forest biomass conversion to biofuels and other value-added co-products; hyper-performance advanced composites custom tailored to end use requirements; advanced high performance wood-based structures; and nanomaterials and nano-enable high performance products from wood represent important research and development investment areas for the successful transformation of...

  4. Implementing Value Added Applications in Next Generation Networks

    Directory of Open Access Journals (Sweden)

    Yuan-Kuang Tu

    2010-08-01

    Full Text Available One of the major issues in the future Internet is the integration of telecom networks with the Internet. In many countries, large Internet Service Providers (ISPs are also telecom operators that have been focusing on providing Internet services through their telecom networks with telecom-grade mechanisms. In this article, we show that IP Multimedia Subsystem (IMS is a telecom-grade mechanism that addresses this important issue. In Next Generation Network (NGN, IMS supports IP-based multimedia services that can be accessed from various wireless and wired access technologies through fixed-mobile convergence. We show how to integrate Internet Protocol Television (IPTV with NGN/IMS to offer enhanced IPTV services for subscribers with set-top boxes or mobile phones. We specifically describe the implementations of three services: weather forecasts, short messages on TV screens and TV shopping/food ordering for mobile users. Although these services can be directly implemented in the Internet, our commercial operation experiences indicate that the NGN/IMS implementation has advantages in terms of telecom-grade security, Quality of Service (QoS, and flexible service creation.

  5. Social Media Opportunities for Value-Added Businesses

    OpenAIRE

    Kelley, Kathleen; Hyde, Jeffrey

    2012-01-01

    An Internet survey was administered (14-17 May 2010) to 1210 consumers who had active Facebook, Twitter, or blog accounts to investigate their use of social networks and their attitudes towards direct marketers who utilize these tools. Overall, 94% of participants have an active Facebook account with 33.1% believing Facebook is a “good fit†for on-farm markets and farmers’ markets pertaining to the food they sell. Relating to other advertising and promotions participants believe are a â€...

  6. XSEDE Value Added, Cost Avoidance, and Return on Investment

    Energy Technology Data Exchange (ETDEWEB)

    Stewart, Craig A [Indiana University; Roskies, Ralph [Pittsburgh Supercomputing Center; Knepper, Richard [Indiana University; Whitt, Justin L [ORNL; Moore, Richard L [San Diego Supercomputer Center; Cockerill, Timothy [Texas Advanced Computing Center

    2015-01-01

    It is difficult for large research facilities to quantify a return on the investments that fund their operations. This is because there can be a time lag of years or decades between an innovation or discovery and the realization of its value through practical application. This report presents a three-part methodology that attempts to assess the value of federal investment in XSEDE: 1) a qualitative examination of the areas where XSEDE adds value to the activities of the open research community, 2) a thought model examining the cost avoidance realized by the National Science Foundation (NSF) through the centralization and coordination XSEDE provides, and 3) an assessment of the value XSEDE provides to Service Providers in the XD ecosystem. XSEDE adds significantly to the US research community because it functions as a unified interface to the XD ecosystem and because of its scale. A partly quantitative, partly qualitative analysis suggests the Return on Investment of NSF spending on XSEDE is greater than 1.0. indicating that the aggregate value received by the nation from XSEDE is greater than the cost of direct federal investment in XSEDE.

  7. The Value Added Tax Implications of Illegal Transactions

    African Journals Online (AJOL)

    user

    that "enterprises" conducting their business by illegal means should register as VAT vendors? ..... The issue confronting the courts was the maxim ex turpi causa non oritur actio in ...... Applying the principles of tax neutrality creating a moral dilemma? .... William Collins and Sons Co Ltd Collins English Dictionary 6 th ed.

  8. Reliability and validity in measuring the value added of schools

    NARCIS (Netherlands)

    van de Grift, Wim

    2009-01-01

    Instability in the school population between school entrance and school leaving is not just a problem of missing data but often the visible result of the educational problems in some schools and is, therefore, not merely to be treated as missing data but as indicator for the quality of educational

  9. DOES FIRM DIVERSIFICATION REPRESENT A VALUE ADDED FOR STOCKHOLDERS?

    OpenAIRE

    Juan Otero-Serrano

    2011-01-01

    This study empirically tests the effect of diversification on firm performance, controlling for factors influencing returns other than diversification. This study also investigates if the diversification effect has the same impact on firm performance at different points in time. The sample used consists of all firms with available data from Compustat Industry Segment Database and Research Files for the period between 1979 and 2006. Carhart (1997) four-factor model results suggest that diversi...

  10. Tax Reforms in Nigeria: Case for Value Added Tax (VAT)

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    amended based on destination principle to impose VAT on imported services rendered ... It was the view of Popoola (2009) that Nigeria tax administration and practice be structured ..... have low VAT rates, e.g. Nigeria, India and Malaysia.

  11. DEVELOPMENT OF VALUE ADDED TEA BAGS AND CAPSULES ...

    African Journals Online (AJOL)

    Ifedotun Aina

    supported the use of artemisia annua tea and capsules for the treatment of malaria ... There is also the need for further studies to determine the active ... night sleep, cleared nasal and head stuffiness', and felt relieved from malaria .... antioxidants and their potential synergism with artemisinin against malaria and cancer.

  12. The Value-Adding Potentials of Corporate Social Responsibility ...

    African Journals Online (AJOL)

    The increasing trend in the clamour for a more responsible business has necessitated organizations publishing their social responsibility investments. This nonfinancial form of companies' disclosure of their activities has further evolved concerns about the truth and fairness of the content of the social responsibility reports.

  13. Approaching value added planning in the green environment

    NARCIS (Netherlands)

    Cilliers, E.J.; Timmermans, W.

    2013-01-01

    Purpose – The purpose of this paper is to link economic value to urban green spaces to enhance the value of green urban spaces, along with the added benefit it can offer to the urban environment. Design/methodology/approach – As part of the VALUE project (Valuing Attractive Landscapes in the Urban

  14. Value added based on educational positions in Dutch secondary education

    NARCIS (Netherlands)

    Timmermans, Anneke C.; Bosker, Roel J.; de Wolf, Inge F.; Doolaard, Simone; van der Werf, Margaretha P.C.

    2014-01-01

    Estimating added value as an indicator of school effectiveness in the context of educational accountability often occurs using test or examination scores of students. This study investigates the possibilities of using scores for educational positions as an alternative indicator. A number of

  15. The Value Added Tax Implications of Illegal Transactions | van Zyl ...

    African Journals Online (AJOL)

    This article explores whether or not the decision in the MP Finance-case (and preceding cases on the taxation of illegal receipts) can be applied to determine if illegal transactions are subject to VAT and moreover if a trader in illegal goods and services should register as a VAT vendor. Although strictly speaking no analogy ...

  16. Interoperability And Value Added To Earth Observation Data

    Science.gov (United States)

    Gasperi, J.

    2012-04-01

    Geospatial web services technology has provided a new means for geospatial data interoperability. Open Geospatial Consortium (OGC) services such as Web Map Service (WMS) to request maps on the Internet, Web Feature Service (WFS) to exchange vectors or Catalog Service for the Web (CSW) to search for geospatialized data have been widely adopted in the Geosciences community in general and in the remote sensing community in particular. These services make Earth Observation data available to a wider range of public users than ever before. The mapshup web client offers an innovative and efficient user interface that takes advantage of the power of interoperability. This presentation will demonstrate how mapshup can be effectively used in the context of natural disasters management.

  17. Knowledgeable Learning and Conceptual Change: Value Adding to Teacher Training

    Science.gov (United States)

    Yeigh, Tony

    2013-01-01

    This report concerns the use of pre and post responses to an online questionnaire as evidence of knowledgeable learning by education students at a regional Australian university. Factor analysis was used to reveal conceptual changes in the students' thinking about classroom management across a unit of learning they had undertaken. These changes…

  18. 76 FR 10089 - Value-Added Producer Grant Program

    Science.gov (United States)

    2011-02-23

    ..., business plans, and marketing strategies. The program will also provide working capital for expenses such as implementing an existing viable marketing strategy. The Agency will implement the program to meet... Majority-Controlled Producer-Based Business Ventures develop strategies to create marketing opportunities...

  19. 75 FR 29920 - Value-Added Producer Grant Program

    Science.gov (United States)

    2010-05-28

    ..., business plans, and marketing strategies. The program will also provide working capital for expenses such as implementing an existing viable marketing strategy. The Agency proposes to implement the program... Majority-Controlled Producer-Based Business Ventures develop strategies to create marketing opportunities...

  20. An overview of the implementation of Economic Value Added (EVA™)

    African Journals Online (AJOL)

    will benefit from using EVA™ in conjunction with other metrics. Management needs ... 1Management, investors and other stakeholders need to be aware of a company's performance to .... This means that profit should account for the cost of capital when ... These adjustments are made to derive managerial information closer.

  1. Cost-savings accruable to removing value added tax from ...

    African Journals Online (AJOL)

    Varsha Bangalee

    added tax (VAT), regardless of their therapeutic value in the private healthcare sector of. South Africa. ..... addition, removing VAT on selective medicines, such as essential ... through increased taxes on unhealthy consumption patterns.

  2. Lean manufacturing analysis to reduce waste on production process of fan products

    Science.gov (United States)

    Siregar, I.; Nasution, A. A.; Andayani, U.; Sari, R. M.; Syahputri, K.; Anizar

    2018-02-01

    This research is based on case study that being on electrical company. One of the products that will be researched is the fan, which when running the production process there is a time that is not value-added, among others, the removal of material which is not efficient in the raw materials and component molding fan. This study aims to reduce waste or non-value added activities and shorten the total lead time by using the tools Value Stream Mapping. Lean manufacturing methods used to analyze and reduce the non-value added activities, namely the value stream mapping analysis tools, process mapping activity with 5W1H, and tools 5 whys. Based on the research note that no value-added activities in the production process of a fan of 647.94 minutes of total lead time of 725.68 minutes. Process cycle efficiency in the production process indicates that the fan is still very low at 11%. While estimates of the repair showed a decrease in total lead time became 340.9 minutes and the process cycle efficiency is greater by 24%, which indicates that the production process has been better.

  3. The Impact of Value Added Tax on the North Cyprus Economy: A Short Term Assessment = Katma Değer Vergisinin Kuzey Kıbrıs Ekonomisi Üzerine Etkisi : Kısa Dönem Değerlendirmesi

    Directory of Open Access Journals (Sweden)

    Abdul GHAFOOR

    2005-01-01

    Full Text Available Value added tax was introduced in North Cyprus in 1996 to increase public revenue as well as to harmonize with Turkey and EU member countries. It is however evident that the budget deficit has rather increased after the introduction of VAT. The literature argues that VAT not only has potential to generate enough revenue to reduce the budget deficit but also encourages savings and investments. The question is why could North Cyprus not achieve these objectives? The present study was designed to answer this question. It evaluates the impact of VAT on the North Cyprus economy by using several macroeconomic variables such as total consumption, total domestic savings, public, private and total investments, government purchases, exports and imports. The impact of VAT has been studied through simple regression techniques with dummy variable for policy change.

  4. Elektronik Ticaretin Vergilendirilmesine İlişkin Türk Vergi Sisteminde Katma Değer Vergisi Açısından Bir Değerlendirme(An Evaluation of Taxation of Electronic Commerce Under Turkish Tax System According to Value Added Tax (VAT

    Directory of Open Access Journals (Sweden)

    Yunus CERAN

    2007-01-01

    Full Text Available The development of internet has brought e-commerce to front as a new and contemporary instrument that enables to trade effectively and efficiently. However, because of extensive acceptance of internet in trade-life, the unusual ways of commerce and distribution channels have emerged and this has caused serious problems in taxation of e-commerce processes. Most of these problems are about the differences of taxation systems in different countries like how to evaluate the value added tax (VAT or how to tax the web-based incomes, etc. The solution of all these internet-related problems is about to be solved by OECD. In addition, EU mostly involves with taxation of VAT.

  5. Micro/nano structured coatings of light alloys by cold spray for surface protection and repair of high value-added components: State of the art; Recubrimientos micro/nanoestructurados de aleaciones ligeras mediante proyeccion fria para la proteccion y reparacion de componentes de elevado valor anadido: Estado del arte

    Energy Technology Data Exchange (ETDEWEB)

    Bedoya, J.; Cinca, N.; Guilemany, J. M.

    2013-09-01

    The Cold Gas Spray - CGS technique has greatly attracted the attention of the researchers in the last decade due to advantages compared to other conventional thermal spray processes. It presents outstanding characteristics such as high density coatings and absence of thermal degradation (oxidation or phase transformation). In addition, CGS is an efficient and green technology. This paper presents a bibliographic review related to micro/nano structured aluminium-based coatings of by CGS on light alloy substrates. It provides an overview of the feasibility of using the Cold Gas Spray as a technique for the protection, recovery and repair of high value-added components, especially those made of light alloys (aluminium and magnesium base) which, by their low density and mechanical properties, are widely used in several industrial sectors such as transport, aerospace and power generation. (Author)

  6. High Activity catalysts for Polyols Production From C-6 Sugars

    Energy Technology Data Exchange (ETDEWEB)

    Todd Werpy; Alan Zacher; John Frye; Keith Peterson; Gary Neuenschwander; Eric Alderson; Daniel Muzatko; Jim White

    2003-05-06

    Over the course of this project, many significant discoveries have been made in the process for the conversion of sorbitol to value added products. The object was developing a process for the production of propylene glycol (PG), ethylene glycol (EG), and glycerol from sorbitol.

  7. The impact of labour productivity on the Swedish construction industries

    OpenAIRE

    Forsberg, Azam

    2007-01-01

    There have been debates concerning what can be done about the current low labour productivity in the Swedish construction industries. High production cost in the construction industries has been a burning issue for a long time. On the other hand, process industries and organisations have taken the advantage of labour productivity measurement to reduce their production cost and eliminate non value-added activities. The purpose of this paper is to examine, why and how the process industries and...

  8. Technology, labor characteristics and wage-productivity gaps

    OpenAIRE

    Ilmakunnas, Pekka; Maliranta, Mika

    2003-01-01

    We use plant-level linked employer-employee data from Finland to estimate production functions where also employee characteristics (average age and education, and sex composition) are included. We also estimate similar models for wages to examine whether wages are based on productivity. Our aim is to explain productivity besides manufacturing, also in services. For the service sector plants, no data on capital input, working hours, or value added is available, and productivity has to be measu...

  9. Production of ethanol and polyethanol by yeasts isolated from date ...

    African Journals Online (AJOL)

    Linda

    valuation by biotechnological processes enables the production of high value added materials with low cost. In this regard, the objective of this study focused on the selection of yeasts ... produce ethyl alcohol from this waste used in many industries and ... fundamental economic interest. ..... Industrial enzymes from marine.

  10. Production and quality evaluation of probiotic soy milk | Onyibe ...

    African Journals Online (AJOL)

    Soy milk is produced from a protein rich legume with high nutritional value. Adding probiotic agent(s) to soy milk increases its health value. In this study, soy milk and probiotic soy milk samples were produced, their qualities evaluated and shelf life at different temperatures of storage monitored. Products were of good taste ...

  11. Production of ethanol and furfural from corn stover

    Science.gov (United States)

    Corn stover has potential for economical production of biofuels and value-added chemicals. The conversion of corn stover to sugars involves pretreatment and enzymatic hydrolysis. We have optimized hydrothermal, dilute H2SO4 and dilute H3PO4 pretreatments of corn stover for enzymatic saccharificati...

  12. Deconstructing the BRICs : Structural Transformation and Aggregate Productivity Growth

    NARCIS (Netherlands)

    de Vries, Gaaitzen; Erumban, A. A.; Timmer, M.P.; Voskoboynikov, I.; Wu H.X., [No Value

    2011-01-01

    This paper studies structural transformation and its implications for productivity growth in the BRIC countries based on a new database that provides trends in value added and employment at a detailed 35-sector level. We find that for China, India and Russia reallocation of labour across sectors is

  13. Livestock production and marketing:

    OpenAIRE

    Negassa, Asfaw; Rashid, Shahidur; Gebremedhin, Berhanu

    2011-01-01

    The livestock is an important sub-sector within Ethiopia’s economy in terms of its contributions to both agricultural value-added and national GDP. Between 1995/96 and 2005/06, the livestock sub-sector’s share averaged 24 percent of agricultural GDP and 11 percent of national GDP, with the highest shares recorded at 27 percent and 13 percent, respectively, at its peak (NBE 2005/06). The contribution of livestock and livestock product exports to foreign exchange earnings is also large. The ann...

  14. Productivity

    DEFF Research Database (Denmark)

    Spring, Martin; Johnes, Geraint; Hald, Kim Sundtoft

    Productivity is increasingly critical for developed economies. It has always been important: as Paul Krugman puts it, “Productivity isn’t everything, but in the long run it is almost everything. A country’s ability to improve its standard of living over time depends almost entirely on its ability...... to raise its output per worker”(Krugman, 1994). Analyses of productivity have, by and large, been the preserve of economists. Operations Management (OM) is rooted in a similar concern for the efficient use of scarce resources; Management Accounting (MA) is concerned with the institutionalised measurement...... and management of productivity. Yet the three perspectives are rarely connected. This paper is a sketch of a literature review seeking to identify, contrast and reconcile these three perspectives. In so doing, it aims to strengthen the connections between policy and managerial analyses of productivity....

  15. Processed Apple Product Marketing Analysis: Hard Cider and Apple Wine

    OpenAIRE

    Rowles, Kristin

    2000-01-01

    Hard cider and apple wine offer new value-added marketing opportunities to the apple industry. Both products are situated in rapidly growing categories of the beverage industry. The development of effective marketing strategies for these products requires an understanding of the forces driving competition in these markets. This paper provides background information to support competitive analysis and strategy development. Development of these markets will be positive for the apple industry, b...

  16. Production of Solar Fuels by Photoelectrochemical Conversion of Carbon Dioxide

    OpenAIRE

    Irtem, Ibrahim Erdem

    2017-01-01

    Growing global emission of carbon dioxide gas (CO2) reflects the world’s energy dependence on fossil fuels. The conversion of CO2 emission into value-added products, like fuels completes a circular CO2 economy which requires a renewable energy conversion and storage system. Amongst a few, photo/electrochemistry has been particularly appealing thanks to its energy efficiency and enormous potential for industrial applications. Formic acid (HCOOH) production from CO2 reduction appears as an al...

  17. Services Sector Development and Improving Production Network in ASEAN

    OpenAIRE

    Yose Rizal Damuri

    2014-01-01

    While the importance of services sector in creating value added and employment has been recognized, the role of services as providers of major inputs to production sector are often forgotten and overlooked. This paper stresses the importance of services sector in supporting economic activities in general; the role that has become increasingly more critical in the wake of global production network. It argues that development of the services sector is crucial to supporting an economy’s partic...

  18. Enhanced Bio-Ethanol Production from Industrial Potato Waste by Statistical Medium Optimization

    OpenAIRE

    Izmirlioglu, Gulten; Demirci, Ali

    2015-01-01

    Industrial wastes are of great interest as a substrate in production of value-added products to reduce cost, while managing the waste economically and environmentally. Bio-ethanol production from industrial wastes has gained attention because of its abundance, availability, and rich carbon and nitrogen content. In this study, industrial potato waste was used as a carbon source and a medium was optimized for ethanol production by using statistical designs. The effect of various medium componen...

  19. Assessing the environmental impact of energy production from hydrochar generated via hydrothermal carbonization waste management

    Science.gov (United States)

    Hydrothermal carbonization (HTC) is a relatively low temperature thermal conversion process that is gaining significant attention as a sustainable and environmentally beneficial approach for the transformation of biomass and waste streams to value-added products. Although there are numerous studies ...

  20. Production, purification and characterization of recombinant human antithrombin III by Saccharomyces cerevisiae

    Directory of Open Access Journals (Sweden)

    Maheswara Reddy Mallu

    2016-07-01

    Conclusions: The simple, cost-effective and economically viable nature of the process used in the present study for the production of rhAT will be highly beneficial for the healthcare sector. This may also be used to produce other value-added therapeutic recombinant proteins expressed in S. cerevisiae, with greater effectiveness and ease.

  1. Evaluating Consumer Product Life Cycle Sustainability with Integrated Metrics: A Paper Towel Case Study

    Science.gov (United States)

    Integrated sustainability metrics provide an enriched set of information to inform decision-making. However, such approaches are rarely used to assess product supply chains. In this work, four integrated metrics—presented in terms of land, resources, value added, and stability—ar...

  2. Mountain pine beetle-killed lodgepole pine for the production of submicron lignocellulose fibrils

    Science.gov (United States)

    Ingrid Hoeger; Rolland Gleisner; Jose Negron; Orlando J. Rojas; J. Y. Zhu

    2014-01-01

    The elevated levels of tree mortality attributed to mountain pine beetle (MPB) (Dendroctonus ponderosae Hopkins) in western North American forests create forest management challenges. This investigation introduces the production of submicron or nanometer lignocellulose fibrils for value-added materials from the widely available resource represented by dead pines after...

  3. A Comparison of Real Output and Productivity for British and American Manufacturing in 1935

    NARCIS (Netherlands)

    Jong, H. de; Woltjer, P.

    2009-01-01

    The manufacturing productivity gap between the U.S. and the U.K. became much larger during the interwar period than existing estimates suggest. This paper presents a new estimate based on real value added and hours worked. First, a detailed benchmark comparison for 1935 is constructed using official

  4. Does Labour Diversity affect Firm Productivity?

    DEFF Research Database (Denmark)

    Parrotta, Pierpaolo; Pozzoli, Dario; Pytlikova, Mariola

    Using a matched employer-employee dataset, we analyze how workforce diversity in cultural background, education and demographic characteristics affects productivity of firms in Denmark. Implementing a structural estimation of the firms' production function (Ackerberg et al., 2006) we find...... diverse workforce, seem to outweigh the positive effects coming from creativity and knowledge spillovers....... that labor diversity in education significantly enhances a firm's value added. Conversely, diversity in ethnicity and demographics induces negative effects on firm productivity. Hence, the negative effects, coming from communication and integration costs connected to a more culturally and demographically...

  5. Factors Affecting Labour Productivity in Manufacturing Enterprises

    Directory of Open Access Journals (Sweden)

    Zbigniew Gołaś

    2011-07-01

    Full Text Available The article presents the results of the analysis of the factors influencing labour productivity in the manufacturing business sector in 20042008. Labour productivity was analyzed in the context of the assets productivity, technical equipment of work, labour intensity of production, wages, value added and depreciation costs, and using linear stepwise regression. The study shows that despite significant progress, the level of labour productivity in domestic manufacturing significantly lower than the average in the European Union. Lower than in Poland, the level of labour productivity gain only companies in Romania, Bulgaria, Lithuania, Latvia and Estonia. Estimated parameters of the regression function showed that the most important determinants of labour productivity in manufacturing are technical equipment of work, labour intensity of production, assets productivity, level of added value in relation to revenues. These factors explain the variability of labour productivity in 20042008 in a high degree.

  6. Factors affecting labour productivity in the SME sector of the European Union

    Directory of Open Access Journals (Sweden)

    Zbigniew Gołaś

    2011-01-01

    Full Text Available The article presents the results of labour productivity analysis in micro, small and medium enterprises of EU countries. The analysis was conducted on the basis of European Commission for Enterprise and Industry data from 2008. The results of regression analysis point that the technical equipment of work, the share of value added and value of production in revenues are the most important factors influencing the labour productivity in the SME sector.

  7. An integral analysis for second generation bioethanol production via a dynamic model-based simulation approach: stochastic nonlinear optimisation

    DEFF Research Database (Denmark)

    Morales Rodriguez, Ricardo; Meyer, Anne S.; Gernaey, Krist

    of cellulose, co-fermentation of sugars and downstream processes for purification and recovery of most value-added products. The dynamic model involves both the mass and energy balances coupled with constitutive dynamic equations to assess the process yield and energy efficiency of different bioethanol...

  8. Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger Dengan Menggunakan Metode Economic Value Added (Eva Dan Market Value Added (Mva Pada Pt Unilever Indonesia Tbk

    Directory of Open Access Journals (Sweden)

    Rakhmi Ayu Zulvina

    2010-04-01

    Full Text Available Merger is a decision to combine or merge two or more companies into one new company. One of the merged company in Indonesia is PT Unilever Indonesia Tbk with PT Knorr Indonesia in 2004. To identify and analyze it, EVA and MVA method is used, then the results of the calculations tested using normality test statistical tool kolmogorov smirnov, and carried out by means of differential test paired samples T-test.The increase of  EVA before and after the merger worth 125.30%. While the increase in MVA before and after the merger worth 227.33%. Increasing the value of MVA was more due to the company's market value, which is reflected in the share price and listed share, although not free from invested capital in the company

  9. The future of globalisation. Changes in value adding networks in times of global climate change, rising energy cost and short traffic infrastructure capacities. A study; Die Zukunft der Globalisierung. Die Veraenderung von Wertschoepfungsnetzwerken in Zeiten des Klimawandels, steigender Energiekosten und knapper Verkehrsinfrastrukturkapazitaeten. Studie

    Energy Technology Data Exchange (ETDEWEB)

    Bretzke, Wolf-Ruediger [Barkawi Management Consultants GmbH und Co. KG, Muenchen (Germany)

    2010-09-15

    The authors examine the question of whether and to what extent globalization changes in the future. For this purpose, an expert survey is carried out. The results of this expert surveys are described in the contribution under consideration: (1) The vast majority of climate scientists says that limiting global warming to two degrees celsius only is possible if the developed industrial countries reduce their emissions by 80 % compared to the year 1990; (2) This inevitably requires interventions of the policy for sustainable management; (3) Despite the economic and financial crisis the policy shall not ease its ambitious targets in the medium term; (4) The threat of global warming is a global problem. The solution of this problem at political level requires a more advanced form of 'global governance'; (5) A significant increase in the petroleum price may affect the globally distributed industrial 'settlement structures' and the configuration of logistics networks. A possible adaptation may consist in multistage distribution systems with regional, customer-oriented stocks; (6) A stronger focus of companies to a low-polluting, sustainable business can be facilitated and supported by financial incentives; (7) It is not expected that professional buyers of companies do not sacrifice price advantages in low-wage countries; (8) Scale effects in the production by special factories result in a continuation of the current 'production footprints' even if this model significantly increases the transport intensity of the economy due to the longer distance between the place of production and the place of consumption; (9) In the logistics presumable there exists any other single measure to eliminate many pollutants such as the replacement of air cargo by sea freight; (10) Economic-historically, globalization has developed very quickly. The experts disagree on whether globalization slows down or whether the globalization changes at a constant speed.

  10. Wicked problems: a value chain approach from Vietnam's dairy product.

    Science.gov (United States)

    Khoi, Nguyen Viet

    2013-12-01

    In the past few years, dairy industry has become one of the fastest growing sectors in the packaged food industry of Vietnam. However, the value-added creation among different activities in the value chain of Vietnam dairy sector is distributed unequally. In the production activities, the dairy farmers gain low value-added rate due to high input cost. Whereas the processing activities, which managed by big companies, generates high profitability and Vietnamese consumers seem to have few choices due to the lack of dairy companies in the market. These wicked problems caused an unsustainable development to the dairy value chain of Vietnam. This paper, therefore, will map and analyze the value chain of the dairy industry in Vietnam. It will also assess the value created in each activity in order to imply solutions for a sustainable development of Vietnam's dairy industry. M10, M11.

  11. Industrial Upgrading in Global Production Networks: The Case of the Chinese Automotive Industry

    OpenAIRE

    Yansheng LI; Xin Xin KONG; Miao ZHANG

    2015-01-01

    This article examines the development of China’s automotive industry. The evidence shows that integration in global production networks has stimulated upgrading of technological capabilities among automotive firms. However, the competitiveness and intra-industry analyses show mixed results. Although intraindustry trade in automotive products has improved since 2000, the trade competitiveness of completely built up vehicles has largely remained in low value added activities. Nevertheless, firm...

  12. Development of synthetic chromosomes and improved microbial strains to utilize cellulosic feedstocks and express valuable coproducts for sustainable production of biofuels from corn

    Science.gov (United States)

    A sustainable biorefinery must convert a broad range of renewable feedstocks into a variety of product streams, including fuels, power, and value-added bioproducts. To accomplish this, microbial-based technologies that enable new commercially viable coproducts from corn-to-ethanol biofuel fermentati...

  13. THE INCREASED PRODUCTION OF OIL CITRONELLA IN THE VILLAGE CIMUNGKAL-SUMEDANG

    Directory of Open Access Journals (Sweden)

    Nugraha Nugraha

    2017-04-01

    Full Text Available Inability to fulfill the demand of consumers is becoming the major issues on citronella oil refinery in the village of Cimungkal Sumedang. This study was conducted to formulate alternative measures in order to increase the production of citronella oil distillates in the Cimungkal village. Mapping of the production process is done with Value Stream Mapping (VSM as a first step to determine the processing time (lead time of production and identify the waste that occurs, analyze the causes of the problems at the manufacturing level, and formulate remedial measures to increase the production of oil of citronella. The results show some activity in the production process of citronella oil which is a waste and should be minimized. By mapping, it can be seen that the lead time citronella oil refining initial amounted to 647 minutes or 10.78 hours. After repairs (Future State improvements Total lead time to 274 minutes. Value-added activity increased by 38.93%, non-value added decreased by 3.63%, and necessary but non-value added fell by 35.3%. The study also resulted in the formulation of strategies that can be done to increase the production of oil of citronella.

  14. Valorization of crude glycerol from biodiesel production

    Directory of Open Access Journals (Sweden)

    Konstantinović Sandra S.

    2016-01-01

    Full Text Available The increased production of biodiesel as an alternative fuel involves the simultaneous growth in production of crude glycerol as its main by-product. Therefore, the feasibility and sustainability of biodiesel production requires the effective utilization of crude glycerol. This review describes various uses of crude glycerol as a potential green solvent for chemical reactions, a starting raw material for chemical and biochemical conversions into value-added chemicals, a substrate or co-substrate in microbial fermentations for synthesis of valuable chemicals and production of biogas and biohydrogen as well as a feedstuff for animal feed. A special attention is paid to various uses of crude glycerol in biodiesel production. [Projekat Ministarstva nauke Republike Srbije, br. III 45001

  15. Production of single cell protein (SCP) from food and agricultural waste by using Saccharomyces cerevisiae.

    Science.gov (United States)

    Gervasi, Teresa; Pellizzeri, Vito; Calabrese, Giorgio; Di Bella, Giuseppa; Cicero, Nicola; Dugo, Giacomo

    2018-03-01

    Food waste is the single-largest component of the waste stream, in order to protect and safeguard the public health, useful and innovative recycling methods are investigated. The conversion of food wastes in value-added products is becoming a more economically viable and interesting practice. Food waste, collected in the distribution sector and citrus industries, was characterised for its potential as a raw material to use in fermentation processes. In this study, the production of single-cell protein (SCP) using food waste as a substrate was investigated. The purpose of this study has been to produce SCP from mixtures of food waste using Saccharomyces cerevisiae. The main fermentation test was carried out using a 25 l bioreactor. The utilisation of food waste can allow us to not only to reduce environmental pollution, but also to obtain value-added products such as protein supply for animal feed.

  16. Using value stream mapping technique through the lean production transformation process: An implementation in a large-scaled tractor company

    Directory of Open Access Journals (Sweden)

    Mehmet Rıza Adalı

    2017-04-01

    Full Text Available Today’s world, manufacturing industries have to continue their development and continuity in more competitive environment via decreasing their costs. As a first step in the lean production process transformation is to analyze the value added activities and non-value adding activities. This study aims at applying the concepts of Value Stream Mapping (VSM in a large-scaled tractor company in Sakarya. Waste and process time are identified by mapping the current state in the production line of platform. The future state was suggested with improvements for elimination of waste and reduction of lead time, which went from 13,08 to 4,35 days. Analysis are made using current and future states to support the suggested improvements and cycle time of the production line of platform is improved 8%. Results showed that VSM is a good alternative in the decision-making for change in production process.

  17. Applying the Principles of Lean Production to Gastrointestinal Biopsy Handling: From the Factory Floor to the Anatomic Pathology Laboratory.

    Science.gov (United States)

    Sugianto, Jessica Z; Stewart, Brian; Ambruzs, Josephine M; Arista, Amanda; Park, Jason Y; Cope-Yokoyama, Sandy; Luu, Hung S

    2015-01-01

    To implement Lean principles to accommodate expanding volumes of gastrointestinal biopsies and to improve laboratory processes overall. Our continuous improvement (kaizen) project analyzed the current state for gastrointestinal biopsy handling using value-stream mapping for specimens obtained at a 487-bed tertiary care pediatric hospital in Dallas, Texas. We identified non-value-added time within the workflow process, from receipt of the specimen in the histology laboratory to the delivery of slides and paperwork to the pathologist. To eliminate non-value-added steps, we implemented the changes depicted in a revised-state value-stream map. Current-state value-stream mapping identified a total specimen processing time of 507 minutes, of which 358 minutes were non-value-added. This translated to a process cycle efficiency of 29%. Implementation of a revised-state value stream resulted in a total process time reduction to 238 minutes, of which 89 minutes were non-value-added, and an improved process cycle efficiency of 63%. Lean production principles of continuous improvement and waste elimination can be successfully implemented within the clinical laboratory.

  18. What is the current state of forest product markets and how will they develop in the future?

    Science.gov (United States)

    Ragnar Jonsson; Elias Hurmekoski; Lauri Hetemaki; Jeffrey Prestemon

    2017-01-01

    Forest-based industries – pulp and paper, solid wood products, and a number of downstream value-added wood-based manufacturers – have received limited attention in the pursuit of a successful implementation of EU and national bioeconomy strategies. According to Eurostat, the pulp and paper and solid wood products industries accounted for about 4.4% (€277 billion) of...

  19. Preparation of an extruded fish snack using twin screw extruder and the storage characteristics of the product

    OpenAIRE

    Sharma, S.K.; Basu, S.

    2003-01-01

    A value-added extruded fish product was prepared with corn flour (80%) and fish (sciaenid) powder (20%), using a twin-screw extruder. The effect of different parameters like moisture, temperature, fish powder concentration, speed of the extruder and die-diameter on expansion ratio and crisp texture were studied. The storage characteristics of the final product were studied using three different types of packaging under nitrogen flushing. The study revealed that aluminum foil is the best packa...

  20. ADDED VALUE AS EFFICIENCY CRITERION FOR INDUSTRIAL PRODUCTION PROCESS

    Directory of Open Access Journals (Sweden)

    L. M. Korotkevich

    2016-01-01

    Full Text Available Literary analysis has shown that the majority of researchers are using classical efficiency criteria for construction of an optimization model for production process: profit maximization; cost minimization; maximization of commercial product output; minimization of back-log for product demand; minimization of total time consumption due to production change. The paper proposes to use an index of added value as an efficiency criterion because it combines economic and social interests of all main interested subjects of the business activity: national government, property owners, employees, investors. The following types of added value have been considered in the paper: joint-stock, market, monetary, economic, notional (gross, net, real. The paper makes suggestion to use an index of real value added as an efficiency criterion. Such approach permits to bring notional added value in comparable variant because added value can be increased not only due to efficiency improvement of enterprise activity but also due to environmental factors – excess in rate of export price increases over rate of import growth. An analysis of methods for calculation of real value added has been made on a country-by-country basis (extrapolation, simple and double deflation. A method of double deflation has been selected on the basis of the executed analysis and it is counted according to the Laspeyires, Paasche, Fischer indices. A conclusion has been made that the used expressions do not take into account fully economic peculiarities of the Republic of Belarus: they are considered as inappropriate in the case when product cost is differentiated according to marketing outlets; they do not take account of difference in rate of several currencies and such approach is reflected in export price of a released product and import price for raw material, supplies and component parts. Taking this into consideration expressions for calculation of real value added have been specified