WorldWideScience

Sample records for top value-added chemicals

  1. Top Value Added Chemicals from Biomass: Volume I -- Results of Screening for Potential Candidates from Sugars and Synthesis Gas

    Energy Technology Data Exchange (ETDEWEB)

    Werpy, T.; Petersen, G.

    2004-08-01

    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.

  2. Top Value Added Chemicals from Biomass - Volume I, Results of Screening for Potential Candidates from Sugars and Synthesis Gas

    Energy Technology Data Exchange (ETDEWEB)

    None

    2004-08-01

    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.

  3. 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.

  4. 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

  5. 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...

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. 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...

  11. Novel catalysts for valorization of biomass to value-added chemicals ...

    Indian Academy of Sciences (India)

    charides have attracted greater attention as a promis- ing carbon-based ... extensively studied due to importance of HMF as a plat- form chemical.4 Potential applications of HMF includes its selective oxidation to FDCA,5,6 hydrogenolysis to.

  12. 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.

  13. Novel catalysts for valorization of biomass to value-added chemicals ...

    Indian Academy of Sciences (India)

    The catalysts used for each transformation were subjected to detailed characterization using XRD, BET surface area, temperature-programmed desorption and transmission electron microscopy. The effect of various reaction parameters was also investigated for obtaining high yields of desired chemical intermediates.

  14. 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

  15. 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

  16. 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

  17. 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.

  18. 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].

  19. 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.

  20. 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)

  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

    2015-01-01

    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

  2. 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).

  3. 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.

  4. 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.

  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. 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.

  7. 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.

  8. 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

  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. Organoleptic and physico-chemical evaluation of capretto baladi goats: a value-added meat alternative in an extensive rearing system

    International Nuclear Information System (INIS)

    Abi Saab, S.; Saliba, M.; Esseily, F.; Aad, P.Y.

    2017-01-01

    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 adlibitum post-natally for 24 days, after which 9 were randomly selected and fed pasture grassad 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 wasmeasured 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) from 4 to 8 weeks. Capretto showed 5% less (P<0.05) weight than control kids. Carcass yield was higher (P< 0.05) for Capretto (44.5 ± 3.4 %) than control (36.3 ± 3.3%), with Capretto showing smaller viscera and lower hemoglobin. Both blood and meat (protein, cholesterol) composition did not differ (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

  11. 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.

  12. 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...

  13. 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...

  14. 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...

  15. 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.

  16. 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...

  17. 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.

  18. 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.

  19. 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.

  20. 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…

  1. 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)

  2. 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

  3. 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

  4. 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.

  5. 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...

  6. 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…

  7. 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,…

  8. 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...

  9. 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...

  10. 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 ...

  11. 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.

  12. 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.)

  13. 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...

  14. 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.

  15. 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...

  16. 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...

  17. 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.

  18. 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.

  19. 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...

  20. 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.

  1. 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

  2. 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)

  3. 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.

  4. 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…

  5. 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...

  6. 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.

  7. 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…

  8. 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 ...

  9. 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

  10. 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.

  11. 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

  12. 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

  13. 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.

  14. 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.

  15. 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...

  16. 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.

  17. 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...

  18. 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...

  19. 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....

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  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. 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.

  10. 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.

  11. 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

  12. 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.

  13. 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.

  14. 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.

  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. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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…

  2. 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...

  3. 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...

  4. 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

  5. 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...

  6. 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.

  7. 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.

  8. 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).

  9. 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

  10. 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...

  11. 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. ...

  12. 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...

  13. Biorefineries for the production of top building block chemicals and their derivatives

    DEFF Research Database (Denmark)

    Choi, Sol; Song, Chan Woo; Shin, Jae Ho

    2015-01-01

    commercialized or are close to commercialization. In this paper, we review the current status of biorefinery development for the production of these platform chemicals and their derivatives. In addition, current technological advances on industrial strain development for the production of platform chemicals...... years after its announcement, many studies have been performed for the development of efficient technologies for the bio-based production of these chemicals and derivatives. Now, ten chemicals among these top 12 chemicals, excluding the l-aspartic acid and 3-hydroxybutyrolactone, have already been...

  14. 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.

  15. 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...

  16. 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

  17. 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.

  18. 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

  19. 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…

  20. 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…

  1. 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…

  2. 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.

  3. 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…

  4. 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.

  5. 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,…

  6. 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®

  7. 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...

  8. 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.

  9. 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.

  10. 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...

  11. 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.

  12. Top chemical opportunities from carbohydrate biomass: a chemist's view of the Biorefinery.

    Science.gov (United States)

    Dusselier, Michiel; Mascal, Mark; Sels, Bert F

    2014-01-01

    Cheap fossil oil resources are becoming depleted and crude oil prices are rising. In this context, alternatives to fossil fuel-derived carbon are examined in an effort to improve the security of carbon resources through the development of novel technologies for the production of chemicals, fuels, and materials from renewable feedstocks such as biomass. The general concept unifying the conversion processes for raw biomass is that of the biorefinery, which integrates biofuels with a selection of pivot points towards value-added chemical end products via so-called "platform chemicals". While the concept of biorefining is not new, now more than ever there is the motivation to investigate its true potential for the production of carbon-based products. A variety of renewable chemicals have been proposed by many research groups, many of them being categorized as drop-ins, while others are novel chemicals with the potential to displace petrochemicals across several markets. To be competitive with petrochemicals, carbohydrate-derived products should have advantageous chemical properties that can be profitably exploited, and/or their production should offer cost-effective benefits. The production of drop-ins will likely proceed in short term since the markets are familiar, while the commercial introduction of novel chemicals takes longer and demands more technological and marketing effort.Rather than describing elaborate catalytic routes and giving exhaustive lists of reactions, a large part of this review is devoted to creating a guideline for the selection of the most promising (platform) chemicals derived via chemical-catalytic reaction routes from lignocellulosic biomass. The major rationale behind our recommendations is a maximum conservation of functionality, alongside a high atom economy. Nature provides us with complex molecules like cellulose and hemicellulose, and it should be possible to transform them into chemical products while maintaining aspects of their

  13. 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...

  14. 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.

  15. 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.

  16. Employment in the U.S. Chemical Industry. Chemical Work Force Tops 1.1 Million.

    Science.gov (United States)

    Chemical and Engineering News, 1990

    1990-01-01

    The annual census of industrial employment, production workers, women, the workweek, scientists and engineers, chemical employment, wages, and productivity in the chemical industry is presented. Trends in the numbers of workers, productivity, and unit labor costs are illustrated in graphs. (CW)

  17. 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.

  18. Biorefineries for the production of top building block chemicals and their derivatives.

    Science.gov (United States)

    Choi, Sol; Song, Chan Woo; Shin, Jae Ho; Lee, Sang Yup

    2015-03-01

    Due to the growing concerns on the climate change and sustainability on petrochemical resources, DOE selected and announced the bio-based top 12 building blocks and discussed the needs for developing biorefinery technologies to replace the current petroleum based industry in 2004. Over the last 10 years after its announcement, many studies have been performed for the development of efficient technologies for the bio-based production of these chemicals and derivatives. Now, ten chemicals among these top 12 chemicals, excluding the l-aspartic acid and 3-hydroxybutyrolactone, have already been commercialized or are close to commercialization. In this paper, we review the current status of biorefinery development for the production of these platform chemicals and their derivatives. In addition, current technological advances on industrial strain development for the production of platform chemicals using micro-organisms will be covered in detail with case studies on succinic acid and 3-hydroxypropionic acid as examples. Copyright © 2015 International Metabolic Engineering Society. Published by Elsevier Inc. All rights reserved.

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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...

  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. 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.

  10. 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...

  11. 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...

  12. Top value platform chemicals: bio-based production of organic acids.

    Science.gov (United States)

    Becker, Judith; Lange, Anna; Fabarius, Jonathan; Wittmann, Christoph

    2015-12-01

    Driven by the quest for sustainability, recent years have seen a tremendous progress in bio-based production routes from renewable raw materials to commercial goods. Particularly, the production of organic acids has crystallized as a competitive and fast-evolving field, related to the broad applicability of organic acids for direct use, as polymer building blocks, and as commodity chemicals. Here, we review recent advances in metabolic engineering and industrial market scenarios with focus on organic acids as top value products from biomass, accessible through fermentation and biotransformation. Copyright © 2015 Elsevier Ltd. All rights reserved.

  13. Test Operations Procedure (TOP) 08-2-188 Chemical Point Detector Vapor Testing

    Science.gov (United States)

    2018-04-27

    Final 3. DATES COVERED (From - To) 4. TITLE AND SUBTITLE Test Operations Procedure (TOP) 08-2-188 Chemical Point Detector Vapor Testing 5a. CONTRACT...NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e. TASK NUMBER 5f. WORK UNIT NUMBER 7. PERFORMING...ORGANIZATION NAME(S) AND ADDRESS(ES) US Army Dugway Proving Ground West Desert Test Center (TEDT-DPW) Dugway, UT 84022-5000 8. PERFORMING ORGANIZATION

  14. Conversion of carbon dioxide to value-added chemicals in atmospheric pressure dielectric barrier discharges

    International Nuclear Information System (INIS)

    Paulussen, Sabine; Verheyde, Bert; Tu Xin; Sels, Bert; De Bie, Christophe; Martens, Tom; Petrovic, Dragana; Bogaerts, Annemie

    2010-01-01

    The aim of this work consists of the evaluation of atmospheric pressure dielectric barrier discharges for the conversion of greenhouse gases into useful compounds. Therefore, pure CO 2 feed flows are administered to the discharge zone at varying discharge frequency, power input, gas temperature and feed flow rates, aiming at the formation of CO and O 2 . The discharge obtained in CO 2 is characterized as a filamentary mode with a microdischarge zone in each half cycle of the applied voltage. It is shown that the most important parameter affecting the CO 2 -conversion levels is the gas flow rate. At low flow rates, both the conversion and the CO-yield are significantly higher. In addition, also an increase in the gas temperature and the power input give rise to higher conversion levels, although the effect on the CO-yield is limited. The optimum discharge frequency depends on the power input level and it cannot be unambiguously stated that higher frequencies give rise to increased conversion levels. A maximum CO 2 conversion of 30% is achieved at a flow rate of 0.05 L min -1 , a power density of 14.75 W cm -3 and a frequency of 60 kHz. The most energy efficient conversions are achieved at a flow rate of 0.2 L min -1 , a power density of 11 W cm -3 and a discharge frequency of 30 kHz.

  15. Sustainable Phosphorus Chemistry: A Silylphosphide Synthon for the Generation of Value-Added Phosphorus Chemicals.

    Science.gov (United States)

    Slootweg, J Chris

    2018-05-07

    Avoiding white phosphorus: Cummins and Geeson have recently described the conversion of phosphoric acid into the novel bis(trichlorosilyl)phosphide anion, which serves as a key intermediate in the synthesis of organophosphines, hexafluorophosphate, and phosphine gas in a reaction sequence that does not rely on white phosphorus. © 2018 Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

  16. 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…

  17. 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...

  18. 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.

  19. 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…

  20. 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…

  1. 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

  2. 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

  3. 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...

  4. 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…

  5. 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.…

  6. 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…

  7. 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 ...

  8. 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…

  9. 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...

  10. 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

  11. 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…

  12. 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…

  13. 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…

  14. 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

  15. 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

  16. 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 ...

  17. 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…

  18. 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…

  19. 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…

  20. 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…

  1. 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

  2. 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…

  3. 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.

  4. Top Down Tandem Mass Spectrometric Analysis of a Chemically Modified Rough-Type Lipopolysaccharide Vaccine Candidate

    Science.gov (United States)

    Oyler, Benjamin L.; Khan, Mohd M.; Smith, Donald F.; Harberts, Erin M.; Kilgour, David P. A.; Ernst, Robert K.; Cross, Alan S.; Goodlett, David R.

    2018-02-01

    Recent advances in lipopolysaccharide (LPS) biology have led to its use in drug discovery pipelines, including vaccine and vaccine adjuvant discovery. Desirable characteristics for LPS vaccine candidates include both the ability to produce a specific antibody titer in patients and a minimal host inflammatory response directed by the innate immune system. However, in-depth chemical characterization of most LPS extracts has not been performed; hence, biological activities of these extracts are unpredictable. Additionally, the most widely adopted workflow for LPS structure elucidation includes nonspecific chemical decomposition steps before analyses, making structures inferred and not necessarily biologically relevant. In this work, several different mass spectrometry workflows that have not been previously explored were employed to show proof-of-principle for top down LPS primary structure elucidation, specifically for a rough-type mutant (J5) E. coli-derived LPS component of a vaccine candidate. First, ion mobility filtered precursor ions were subjected to collision induced dissociation (CID) to define differences in native J5 LPS v. chemically detoxified J5 LPS (dLPS). Next, ultra-high mass resolving power, accurate mass spectrometry was employed for unequivocal precursor and product ion empirical formulae generation. Finally, MS3 analyses in an ion trap instrument showed that previous knowledge about dissociation of LPS components can be used to reconstruct and sequence LPS in a top down fashion. A structural rationale is also explained for differential inflammatory dose-response curves, in vitro, when HEK-Blue hTLR4 cells were administered increasing concentrations of native J5 LPS v. dLPS, which will be useful in future drug discovery efforts. [Figure not available: see fulltext.

  5. 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...

  6. 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

  7. 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

  8. 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.

  9. '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

  10. 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.

  11. 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.

  12. 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.

  13. 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...

  14. 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.

  15. 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.

  16. 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

  17. 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.

  18. 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.

  19. 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

  20. 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.

  1. 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.

  2. 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.

  3. Top-gated chemical vapor deposition grown graphene transistors with current saturation.

    Science.gov (United States)

    Bai, Jingwei; Liao, Lei; Zhou, Hailong; Cheng, Rui; Liu, Lixin; Huang, Yu; Duan, Xiangfeng

    2011-06-08

    Graphene transistors are of considerable interest for radio frequency (rf) applications. In general, transistors with large transconductance and drain current saturation are desirable for rf performance, which is however nontrivial to achieve in graphene transistors. Here we report high-performance top-gated graphene transistors based on chemical vapor deposition (CVD) grown graphene with large transconductance and drain current saturation. The graphene transistors were fabricated with evaporated high dielectric constant material (HfO(2)) as the top-gate dielectrics. Length scaling studies of the transistors with channel length from 5.6 μm to 100 nm show that complete current saturation can be achieved in 5.6 μm devices and the saturation characteristics degrade as the channel length shrinks down to the 100-300 nm regime. The drain current saturation was primarily attributed to drain bias induced shift of the Dirac points. With the selective deposition of HfO(2) gate dielectrics, we have further demonstrated a simple scheme to realize a 300 nm channel length graphene transistors with self-aligned source-drain electrodes to achieve the highest transconductance of 250 μS/μm reported in CVD graphene to date.

  4. 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.

  5. 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...

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. 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

  11. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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

  20. 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.

  1. “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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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

  18. 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.

  19. 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.

  20. The ecotoxicogenomic assessment of soil toxicity associated with the production chain of 2,5-furandicarboxylic acid (FDCA), a candidate bio-based green chemical building block

    NARCIS (Netherlands)

    Chen, G.; van Straalen, N.M.; Roelofs, D.

    2016-01-01

    2,5-Furan dicarboxylic acid (FDCA) is one of the top-12 value-added chemicals derived from biomass that may serve as a 'green' substitute for terephthalic acid (TPA) in polyesters. FDCA can be synthesized chemically from 5-(hydroxymethyl)furfural (HMF), which is produced from fructose or glucose. To

  1. 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)

  2. 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...

  3. 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

  4. 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.

  5. 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.

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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

  15. 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.

  16. Value of Value-Added Models Based on Student Outcomes to Evaluate Teaching

    Science.gov (United States)

    Berk, Ronald A.

    2016-01-01

    Recently, student outcomes have bubbled to the top of debates about how to evaluate teaching in community and liberal arts colleges, universities, and professional schools, but even more international attention has been riveted on how outcomes are being used to evaluate teachers and administrators K-12 (Harris, 2012; Rowen & Raudenbush, 2016;…

  17. 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

  18. 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

  19. 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...

  20. 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

  1. 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

  2. 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...

  3. 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…

  4. 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.

  5. 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

  6. 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

  7. A multi-technique chemical characterization of a Stradivari decorated violin top plate

    Science.gov (United States)

    Malagodi, M.; Canevari, C.; Bonizzoni, L.; Galli, A.; Maspero, F.; Martini, M.

    2013-08-01

    This paper focuses on the characterization of the materials of a violin top plate made by Antonio Stradivari (17th century), with different diagnostic techniques and with an integrated and non-destructive analytical methodology to study surface coatings and decorations. The UV-induced visible fluorescence, optical digital microscopy, ED-XRF associated with micro-FTIR spectroscopy analysis, and dendrochronology were performed. The investigations were aimed to identify the presence of original varnish layers and to characterize the composition of the decorations, either the inlaid purflings or the composite false-inlay strip between them. Several results were achieved: (i) evidence of the absence of varnish layers on the surface as a result of extended and inappropriate restoring; (ii) identification of the dye used for the black layers of the purflings; (iii) characterization of the black matrix and the white elements of the decoration. Furthermore, a dendrochronological dating was performed. A copy of the top plate was realized with materials similar to those identified on the Stradivari original; the same analyses performed on the original model were carried out on the same areas of the copy.

  8. 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.

  9. 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…

  10. 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…

  11. 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…

  12. 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…

  13. 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…

  14. 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.

  15. 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.

  16. 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…

  17. 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

  18. 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…

  19. 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,…

  20. 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.

  1. 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…

  2. 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…

  3. 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…

  4. 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

  5. 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.

  6. 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.

  7. 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 

  8. 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.

  9. 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.

  10. 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...

  11. 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.

  12. Recovery of value-added fossil resin from El-Maghara coal

    Energy Technology Data Exchange (ETDEWEB)

    Ibrahim, S.S.; Mostafa, S.I. [Central Metallurgical R and D Inst., Cairo (Egypt)

    2003-06-01

    El-Maghara coal was confirmed to contain a substantial amount of fossil resin intimately associated with its macerals. Macroscopic identification as well as physical diagnosis of solvent refined resinite material proved its particular significance and sufficient value to justify a fossil resin industry in Egypt. This resin has thermosetting properties superior to most synthetics resins available from petrochemicals. It could compete in the market as a chemical commodity in high-speed printing and high-performance adhesive applications. It could have also special values as a feedstock for high-density jet fuel after proper hydrogenation. The froth flotation technique was applied to recover this valuable material from El-Maghara ground coal. The solvent extraction method using commercial solvents was used to refine the resinite fraction collected as flotation concentrate. The variables affecting the flotation technique were studied. Characterization of refined resin was applied. (orig.)

  13. A study on development of value added technology of pyrophyllite and dickite

    Energy Technology Data Exchange (ETDEWEB)

    Cho, Keon-Joon; Choi, Yeon-Ho; Kim, Sang-Bae; Jeon, Ho-Seok; Cho, Sung-Baek [Korea Institute of Geology Mining and Materials, Taejon (Korea, Republic of)

    1997-12-01

    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 development of technology of improvement in whiteness, and the optimum synthesis condition of zeolite Y are the scopes and contents of the study. Pyrophyllite samples are taken from Bunam. Principal composed minerals are pyrophyllite, quartz and dickite, having chemical components of 9.2% Al{sub 2}O{sub 3}, 74.8% SiO{sub 2}, and 0.1% Fe{sub 2}O{sub 3}, respectively. Dickite sample is taken from Bugok, consists of dickite and quartz having 37.7% Al{sub 2}O{sub 3}, 47.8% SiO{sub 2} and 0.04% Fe{sub 2}O{sub 3}. Efficiency of the vibrating mill proved to be greater than ball mill compare with median size. The whiteness of sample increased with roasting temperature. In grinding a Bunam and Bugok sample by vibrating mill for 180 minute, median particle size is 3.06{mu}m and 2.85{mu}m, respectively. The structure water dehydration temperature is about 600 deg.C and mullite is presented around 850 deg.C for dickite, and the whiteness increased with roasting temperature. The whiteness of Bunam and Bugok sample ground by vibrating mill for 180 minute and roasted for 60 minutes at 900 deg.C is 96.5, 98, respectively. The mole ratio of SiO{sub 2}/Al{sub 2}O{sub 3} is important factor for synthesis of zeolite Y, crystallinity is 56 at SiO{sub 2}/Al{sub 2}O{sub 3} mole ratio is 13. Reaction time also important factor, crystallinity is 52 at SiO{sub 2}/Al{sub 2}O{sub 3} mole ratio

  14. Peptides conjugated to silver nanoparticles in biomedicine - a "value-added" phenomenon.

    Science.gov (United States)

    Ramesh, Suhas; Grijalva, Marcelo; Debut, Alexis; de la Torre, Beatriz G; Albericio, Fernando; Cumbal, Luis H

    2016-11-15

    Nanotechnology is gaining impetus in the present century and particularly the use of nanoparticles (NPs), whose properties are significantly different from the larger matter. These have found wider and potential applications in the fields of medicine, energy, cosmetics, environment and biomedicine. Among the NPs, silver nanoparticles (AgNPs) are of particular interest for scientists and technologists due to their unique physico-chemical and biological properties. Besides, AgNPs by themselves also possess broad-spectrum microbial activity, which has further expanded their application in both academia and industries. On the other hand, research and drug discovery in the field of peptides is surging. Chemistry and biology of peptides have seen a renaissance in this century as many of the peptide-based therapeutics have entered the market and many more are in the different phases of clinical trials. To fuel this, peptides have also found numerous applications in nanotechnology. Taking advantage of these two scenarios, namely, AgNPs and peptides, conjugation of these entities have emerged as a powerful technique and have opened the doors for a new revolution. Keeping this motivation in mind, we here present a mini-review on the combined concept of AgNPs and peptides.

  15. Extraction of high value added gelatin biopolymer from black tilapia (Oreochromis mossambicus) head bones

    Science.gov (United States)

    Sockalingam, K.; Abdullah, H. Z.

    2015-07-01

    Black tilapia (Oreochromis mossambicus) fish head bones were evaluated for its possibilities in extracting gelatin. Head bones were subjected to pre-treatment with 3% of hydrochloric acid (HCl) for demineralization before undergoes thermal extraction process. The raw head bones were characterized via Scanning Electron Microscopy (SEM) in order to investigate the external and internal surface morphology. SEM images also reveal the presence of collagen fiber with 1 µm diameter in the head bone. The black tilapia fish head bones yields 5.75 % of gelatin in wet weight basis, indicating the possibility of this fish species as sources of gelatin. Further characterizations were done on both raw head bones and extracted gelatin through Fourier Transform Infrared Spectroscopy (FTIR) and proximate analysis. The head bones gelatin shows high protein (10.55%) and ash (3.11 %) content with low moisture. This further proves the effectiveness of demineralization and extraction method used. The black tilapia fish head bones are found to be a prospective source of gelatin with good chemical and functional properties.

  16. Extraction of high value added gelatin biopolymer from black tilapia (Oreochromis mossambicus) head bones

    International Nuclear Information System (INIS)

    Sockalingam, K.; Abdullah, H. Z.

    2015-01-01

    Black tilapia (Oreochromis mossambicus) fish head bones were evaluated for its possibilities in extracting gelatin. Head bones were subjected to pre-treatment with 3% of hydrochloric acid (HCl) for demineralization before undergoes thermal extraction process. The raw head bones were characterized via Scanning Electron Microscopy (SEM) in order to investigate the external and internal surface morphology. SEM images also reveal the presence of collagen fiber with 1 µm diameter in the head bone. The black tilapia fish head bones yields 5.75 % of gelatin in wet weight basis, indicating the possibility of this fish species as sources of gelatin. Further characterizations were done on both raw head bones and extracted gelatin through Fourier Transform Infrared Spectroscopy (FTIR) and proximate analysis. The head bones gelatin shows high protein (10.55%) and ash (3.11 %) content with low moisture. This further proves the effectiveness of demineralization and extraction method used. The black tilapia fish head bones are found to be a prospective source of gelatin with good chemical and functional properties

  17. Extraction of high value added gelatin biopolymer from black tilapia (Oreochromis mossambicus) head bones

    Energy Technology Data Exchange (ETDEWEB)

    Sockalingam, K., E-mail: gd130106@siswa.uthm.edu.my; Abdullah, H. Z., E-mail: hasan@uthm.edu.my [Faculty of Mechanical and Manufacturing Engineering, Universiti Tun Hussein Onn Malaysia, 86400 Parit Raja, Batu Pahat, Johor (Malaysia)

    2015-07-22

    Black tilapia (Oreochromis mossambicus) fish head bones were evaluated for its possibilities in extracting gelatin. Head bones were subjected to pre-treatment with 3% of hydrochloric acid (HCl) for demineralization before undergoes thermal extraction process. The raw head bones were characterized via Scanning Electron Microscopy (SEM) in order to investigate the external and internal surface morphology. SEM images also reveal the presence of collagen fiber with 1 µm diameter in the head bone. The black tilapia fish head bones yields 5.75 % of gelatin in wet weight basis, indicating the possibility of this fish species as sources of gelatin. Further characterizations were done on both raw head bones and extracted gelatin through Fourier Transform Infrared Spectroscopy (FTIR) and proximate analysis. The head bones gelatin shows high protein (10.55%) and ash (3.11 %) content with low moisture. This further proves the effectiveness of demineralization and extraction method used. The black tilapia fish head bones are found to be a prospective source of gelatin with good chemical and functional properties.

  18. 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

  19. An Efficiency Comparison of MBA Programs: Top 10 versus Non-Top 10

    Science.gov (United States)

    Hsu, Maxwell K.; James, Marcia L.; Chao, Gary H.

    2009-01-01

    The authors compared the cohort group of the top-10 MBA programs in the United States with their lower-ranking counterparts on their value-added efficiency. The findings reveal that the top-10 MBA programs in the United States are associated with statistically higher average "technical and scale efficiency" and "scale efficiency", but not with a…

  20. 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.

  1. 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.

  2. 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…

  3. 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…

  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. 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.

  6. 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.

  7. 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 .

  8. 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

  9. 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.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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

  15. 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.

  16. 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

  17. Test Operations Procedure (TOP) 08-2-197 Chemical Protection Testing of Sorbent-Based Air Purification Components (APCs)

    Science.gov (United States)

    2016-06-24

    handling and storing the chemical materials of interest. Testing facilities intending to use chemical warfare agents (CWAs) and nontraditional agents...handling, and decontamination capabilities for research, development, test, and evaluation (RDT&E) quantities of chemical agents. Chemical agent...and decontaminated IAW the test plan and all test documentation will be archived. All recoverable chemical test materials will be accounted for and

  18. Top five industries resulting in injuries from acute chemical incidents—Hazardous Substance Emergency Events Surveillance, nine states, 1999-2008.

    Science.gov (United States)

    Anderson, Ayana R; Wu, Jennifer

    2015-04-10

    Because industries using and/or producing chemicals are located in close proximity to populated areas, U.S. residents are at risk for unintentional chemical exposures. 1999-2008. The Hazardous Substances Emergency Events Surveillance (HSEES) system was operated by the Agency for Toxic Substances and Disease Registry during January 1991-September 2009 to collect data that would enable researchers to describe the public health consequences of chemical releases and to develop activities aimed at reducing the harm from such releases. This report summarizes data for the top five industries resulting in injuries from an acute chemical incident (lasting truck transportation, educational services, chemical manufacturing, utilities, and food manufacturing) accounted for approximately one third of all incidents in which persons were injured as a result of unintentional release of chemicals; the same five industries were responsible for approximately one third of all persons injured as a result of such releases. Acute chemical incidents in these five industries resulted in serious public health implications including the need for evacuations, morbidity, and mortality. PUBLIC HEALTH IMPLICATIONS: Targeting chemical incident prevention and preparedness activities towards these five industries provides an efficient use of resources for reducing chemical exposures. A variety of methods can be used to minimize chemical releases in industries. One example is the Occupational Safety and Health Administration's hierarchy of controls model, which focuses on controlling exposures to occupational hazards. The hierarchy includes elimination, substitution, engineering controls, administrative controls, and use of personal protective equipment.

  19. 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.

  20. 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.

  1. Ekspedeerimisfirmade TOP

    Index Scriptorium Estoniae

    2008-01-01

    Ekspedeerimisfirmade TOP 57. Vt. samas: Tanel Raig. Majandus kukutab ekspedeerimisturgu. Diagramm: Väliskaubanduse statistika; Katrin Raie. Ekspedeerijad hakkavad rohkem koostööle rõhuma. Kommenteerib Jaan Lepp; Müügitulu TOP 10; Müügitulu kasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Eestis registreeritud Vene hiiglane; Ekspedeerimisturu kasumiliider kaotas 20 miljonit; Küsimustele vastab OÜ Contimer juht Dmitri Redkin

  2. 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.

  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. 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.

  5. 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.

  6. 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.

  7. 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)

  8. 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.

  9. 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.

  10. 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.

  11. Test Operations Procedure (TOP) 3-2-609; Chemical Compatibility of Nonmetallic Materials used in Small Arms Systems

    National Research Council Canada - National Science Library

    1999-01-01

    ...) by conditioning them in various chemical solutions. Physical properties of the material to be tested are measured before and after conditioning to determine the degradation attributable to the chemical solution...

  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. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. On the thermo-chemical origin of the stratified region at the top of the Earth's core

    Science.gov (United States)

    Nakagawa, Takashi

    2018-03-01

    I developed a combined model of the thermal and chemical evolution of the Earth's core and investigated its influence on a thermochemically stable region beneath the core-mantle boundary (CMB). The chemical effects of the growing stable region are caused by the equilibrium chemical reaction between silicate and the metallic core. The thermal effects can be characterized by the growth of the sub-isentropic shell, which may have a rapid growth rate compared to that of the chemically stable region. When the present-day CMB heat flow was varied, the origin of the stable region changed from chemical to thermochemical to purely thermal because the rapid growth of the sub-isentropic shell can replace the chemically stable region. Physically reasonable values of the present-day CMB heat flow that can maintain the geodynamo action over 4 billion years should be between 8 and 11 TW. To constrain the thickness of the thermochemically stable region beneath the CMB, the chemical diffusivity is important and should be ∼O(10-8) m2/s to obtain a thickness of the thermochemically stable region beneath the CMB consistent with that inferred from geomagnetic secular variations (140 km). However, the strength of the stable region found in this study is too high to be consistent with the constraint on the stability of the stable region inferred from geomagnetic secular variations.

  20. 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.

  1. 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…

  2. 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…

  3. 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.

  4. 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.

  5. 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.

  6. Electronic parameters and top surface chemical stability of RbPb{sub 2}Br{sub 5}

    Energy Technology Data Exchange (ETDEWEB)

    Atuchin, V.V., E-mail: atuchin@thermo.isp.nsc.ru [Laboratory of Optical Materials and Structures, Institute of Semiconductor Physics, SB RAS, Novosibirsk 90, 630090 (Russian Federation); Isaenko, L.I. [Laboratory of Crystal Growth, Institute of Geology and Mineralogy, SB RAS, Novosibirsk 90, 630090 (Russian Federation); Kesler, V.G. [Laboratory of Physical Principles for Integrated Microelectronics, Institute of Semiconductor Physics, SB RAS, Novosibirsk 90, 630090 (Russian Federation); Pokrovsky, L.D. [Laboratory of Optical Materials and Structures, Institute of Semiconductor Physics, SB RAS, Novosibirsk 90, 630090 (Russian Federation); Tarasova, A.Yu. [Laboratory of Crystal Growth, Institute of Geology and Mineralogy, SB RAS, Novosibirsk 90, 630090 (Russian Federation)

    2012-01-16

    Highlights: Black-Right-Pointing-Pointer Bridgman growth of RbPb{sub 2}Br{sub 5} crystal. Black-Right-Pointing-Pointer Electronic structure measurements with XPS. Black-Right-Pointing-Pointer Optical crystalline surface fabrication. - Abstract: The RbPb{sub 2}Br{sub 5} crystal has been grown by Bridgman method. The electronic structure of RbPb{sub 2}Br{sub 5} has been measured with XPS for a powder sample. High chemical stability of RbPb{sub 2}Br{sub 5} surface is verified by weak intensity of O 1s core level recorded by XPS and structural RHEED measurements. Chemical bonding effects have been observed by the comparative analysis of element core levels and crystal structure of RbPb{sub 2}Br{sub 5} and several rubidium- and lead-containing bromides using binding energy difference parameters {Delta}{sub Rb} = (BE Rb 3d - BE Br 3d) and {Delta}{sub Pb} = (BE Pb 4f{sub 7/2} - BE Br 3d).

  7. 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.

  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. 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.

  10. 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.

  11. 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.

  12. Potential toxicological hazard due to endocrine-disrupting chemicals on Mediterranean top predators: State of art, gender differences and methodological tools

    International Nuclear Information System (INIS)

    Fossi, M.C.; Casini, S.; Marsili, L.

    2007-01-01

    Man-made endocrine-disrupting chemicals (EDCs) range across all continents and oceans. Some geographic areas are potentially more threatened than others: one of these is the Mediterranean Sea. Levels of some xenobiotics are much higher here than in other seas and oceans. In this paper we review the final results of a project supported by the Italian Ministry of the Environment, in which the hypothesis that Mediterranean top predator species (such as large pelagic fish and marine mammals) are potentially at risk due to EDCs was investigated. We illustrate the need to develop and apply sensitive methodological tools, such as biomarkers (Vitellogenin, Zona Radiata proteins and CYP1A activities) for evaluation of toxicological risk in large pelagic fish top predators (Swordfish (Xiphias gladius), Bluefin Tuna (Thunnus thynnus thynnus)) and nondestructive biomarkers (CYP1A activities and fibroblast cell culture in skin biopsy), for the hazard assessment of threatened marine mammals species (Striped Dolphin, (Stenella coeruleoalba), Bottlenose Dolphin (Tursiops truncatus), Common Dolphin (Delphinus delphis) and Fin Whale (Balaenoptera physalus))exposed to EDCs. Differential gender susceptibility to EDCs is also explored both in large pelagic fish and in cetaceans. In cetaceans, male specimens showed higher cytochrome P450 induction (BPMO in skyn biopsies, CYP2B in fibroblasts cell cultures) by xenobiotics with respect to females

  13. Kinnisvarafirmade TOP 90

    Index Scriptorium Estoniae

    2002-01-01

    TOP 90. Kinnisvara valdkondade TOP 5. Käibe TOP 30. Käibe kasvu TOP 30. Rentaabluse TOP 30. Kasumi TOP 30. Kasumi kasvu TOP 30. Varade tootlikkuse TOP 30. Kinnisvarafirmade üldandmed. Kinnisvarafirmade finantsandmed

  14. 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.

  15. 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

  16. 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

  17. Kinnisvarafirmade TOP 90

    Index Scriptorium Estoniae

    2003-01-01

    Kinnisvarafirmade TOP 90. Rentaabluse TOP 30. Käibe TOP 30. Käibe kasvu TOP 30. Kasumi TOP 30. Kasumi kasvu TOP 30. Varade tootlikkuse TOP 30. Kinnisvarafirmade üldandmed. Kinnisvarafirmade finantsandmed

  18. Teedeehitusfirmade TOP 24

    Index Scriptorium Estoniae

    2006-01-01

    Teedeehitusfirmade TOP. Vt. samas: Käibe TOP 10; Käibe kasvu TOP 10; Kasumi TOP 10; Kasumi Kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Teedeehitusfirmade üld- ja finantsandmed

  19. Koolitusfirmade TOP 50

    Index Scriptorium Estoniae

    2006-01-01

    Koolitusfirmade TOP. Vt. samas: Käibe TOP 10; Käibe kasvu TOP 10; Majandustegevuse kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Koolitusfirmade üld- ja finantsandmed

  20. Telekommunikatsiooni TOP aastal 2003

    Index Scriptorium Estoniae

    2004-01-01

    Telekommunikatsiooni TOP aastal 2003. Käibe TOP 10. Käibe kasvu TOP 10. Rentaabluse TOP 10. Kasumi TOP 10. Kasumi kasvu TOP 10. Omakapitali tootlikkuse TOP 10. Telekommunikatsioonifirmade üldandmed. Telekommunikatsioonifirmade finantsandmed

  1. Põllumajandustootjate TOP 50

    Index Scriptorium Estoniae

    2006-01-01

    Põllumajandustootjate TOP. Vt. samas: Käibe TOP 10; Käibe kasvu TOP 10; Majandustegevuse kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Põllumajandustootjate üld- ja finantsandmed

  2. Ehitusmaterjalitootjate TOP 95

    Index Scriptorium Estoniae

    2006-01-01

    Ehitusmaterjalitootjate TOP. Vt. samas: Käibe TOP 10; Käibe kasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Ehitusmaterjalitootjate üld- ja finantsandmed

  3. 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.

  4. 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.

  5. 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

  6. 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.

  7. 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…

  8. 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...

  9. Top Earners

    DEFF Research Database (Denmark)

    Badel, Alejandro; Daly, Moira; Huggett, Mark

    of the earnings distribution becomes thicker with age, and (3) the growth rate of earnings over the working lifetime is larger for groups with higher lifetime earnings. Models of top earners should account for these qualitative patterns and, importantly, for how they quantitatively differ across countries....

  10. 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.

  11. 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

  12. 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)

  13. 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.

  14. Autotranspordifirmade TOP 100

    Index Scriptorium Estoniae

    2006-01-01

    Ilmunud ka: Delovõje Vedomosti : Transport i Logistika 29. nov. lk. 10-11. Autofirmade TOP 100. Vt. samas: Käibe TOP 10; Käibe kasvu TOP 10; Majandustegevuse kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Autotranspordifirmade üld- ja finantsandmed. Delovõje Vedomosti : Transport i Logistika sisaldab tabelit Autofirmade TOP 100

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. Autotranspordi TOP aastal 2007

    Index Scriptorium Estoniae

    2008-01-01

    TOP 50. Vt. samas: Käibe TOP 10; Käibe kasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Marika Roomere. Täisteenuse pakkumine kergitas tulemusi; Jupiter Plus otsib järjest uusi kasvuvõimalusi; EST-Trans Kaubaveod teenib kasumit toiduvedamisega

  1. Koolitusfirmade TOP aastal 2007

    Index Scriptorium Estoniae

    2008-01-01

    Koolitusfirmade TOP. Vt. samas: Käibe TOP 10; Käibekasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Signe Sillasoo. Invicta tahab lähiaastail laieneda Eestis ja mujalgi; Ketlin Priilinn. Addenda kasutas ära majanduse soodsa seisu. Kommenteerib Heli Sõmer. Juhtide hoiakute muutmisega tõus esikolmikusse

  2. Audiitorfirmade TOP aastal 2007

    Index Scriptorium Estoniae

    2008-01-01

    Audiitorfirmade TOP 51. Vt. samas: Urve Vilk. Audiitoriteni pole majanduslangus jõudnud; Intervjuu I.S. Audiitorteenuste OÜ omaniku Irina Somovaga; Käibe TOP 10; Käibe kasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10

  3. Koolitusfirmade TOP aastal 2006

    Index Scriptorium Estoniae

    2007-01-01

    Koolitusfirmade TOP. Vt. samas: Käibe TOP10; Käibe kasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Varade tootlikkuse TOP 10; Pille Rõivas. Võtmetegur meeskond; Vain & Partnerid: uudsus peitub sisus; Kristo Kiviorg. Teel Baltimaade koolitajate tippu

  4. Top reconstruction and boosted top experimental overview

    CERN Document Server

    Skinnari, Louise

    2015-01-01

    An overview of techniques used to reconstruct resolved and boosted top quarks is presented. Techniques for resolved top quark reconstruction include kinematic likelihood fitters and pseudo- top reconstruction. Many tools and methods are available for the reconstruction of boosted top quarks, such as jet grooming techniques, jet substructure variables, and dedicated top taggers. Different techniques as used by ATLAS and CMS analyses are described and the performance of different variables and top taggers are shown.

  5. 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.

  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. A non-chemically selective top-down approach towards the preparation of hierarchical TS-1 zeolites with improved oxidative desulfurization catalytic performance.

    Science.gov (United States)

    Du, Shuting; Chen, Xiaoxin; Sun, Qiming; Wang, Ning; Jia, Mingjun; Valtchev, Valentin; Yu, Jihong

    2016-02-28

    Hierarchical TS-1 zeolites with secondary macropores have been successfully prepared by using two different fluoride-containing chemical etching post-treated routes. Hierarchical TS-1 zeolites exhibited a chemical composition similar to that of the parent material and showed remarkably enhanced catalytic activity in oxidative desulfurization reaction.

  9. 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

  10. Arvutifirmade TOP 101 aastal 2004

    Index Scriptorium Estoniae

    2005-01-01

    Arvutifirmade TOP 101; Käibe TOP 20; Käibe kasvu TOP 15; Kasumi TOP 15; Rentaabluse TOP 20; Kasumi kasvu TOP 15; Omakapiali tootlikkuse TOP 15; Eesti arvutifirmade finantsandmed; Arvutifirmade üldandmed

  11. Jaekaubanduse TOP 100 aastal 2001

    Index Scriptorium Estoniae

    2002-01-01

    TOP 100. Käibe TOP 30. Käibe kasvu TOP 30. Kasumi TOP 30. Kasumi kasvu TOP 30. Rentaabluse TOP 30. Varade tootlikkuse TOP 30. Jaekaubandusettevõtete finantsseadmed. Jaekaubandusettevõtete üldandmed

  12. Jaekaubandusettevõtete TOP 70

    Index Scriptorium Estoniae

    2005-01-01

    Jaekaubandusettevõtete TOP 70; Käibe TOP 25; Kasumi TOP 25; Käibe kasvu TOP 20; Kasumi kasvu TOP 20; Rentaabluse TOP 20; Omakapitali tootlikkuse TOP 20; Jaekaubandusettevõtete üld- ja finantsandmed

  13. Majutusasutuste TOP 40 aastal 2002

    Index Scriptorium Estoniae

    2003-01-01

    Majutusasutuste TOP 40 aastal 2002. Käibe TOP 40. Kasumi TOP 40. Käibe kasvu TOP 20. Kasumi kasvu TOP 20. Rentaabluse TOP 20. Omakapitali tootlikkuse TOP 20. Majutusasutuste üldandmed. Majutusasutuste finantsandmed

  14. Chemical vapor deposited monolayer MoS2 top-gate MOSFET with atomic-layer-deposited ZrO2 as gate dielectric

    Science.gov (United States)

    Hu, Yaoqiao; Jiang, Huaxing; Lau, Kei May; Li, Qiang

    2018-04-01

    For the first time, ZrO2 dielectric deposition on pristine monolayer MoS2 by atomic layer deposition (ALD) is demonstrated and ZrO2/MoS2 top-gate MOSFETs have been fabricated. ALD ZrO2 overcoat, like other high-k oxides such as HfO2 and Al2O3, was shown to enhance the MoS2 channel mobility. As a result, an on/off current ratio of over 107, a subthreshold slope of 276 mV dec-1, and a field-effect electron mobility of 12.1 cm2 V-1 s-1 have been achieved. The maximum drain current of the MOSFET with a top-gate length of 4 μm and a source/drain spacing of 9 μm is measured to be 1.4 μA μm-1 at V DS = 5 V. The gate leakage current is below 10-2 A cm-2 under a gate bias of 10 V. A high dielectric breakdown field of 4.9 MV cm-1 is obtained. Gate hysteresis and frequency-dependent capacitance-voltage measurements were also performed to characterize the ZrO2/MoS2 interface quality, which yielded an interface state density of ˜3 × 1012 cm-2 eV-1.

  15. CHEMICALS

    CERN Multimedia

    Medical Service

    2002-01-01

    It is reminded that all persons who use chemicals must inform CERN's Chemistry Service (TIS-GS-GC) and the CERN Medical Service (TIS-ME). Information concerning their toxicity or other hazards as well as the necessary individual and collective protection measures will be provided by these two services. Users must be in possession of a material safety data sheet (MSDS) for each chemical used. These can be obtained by one of several means : the manufacturer of the chemical (legally obliged to supply an MSDS for each chemical delivered) ; CERN's Chemistry Service of the General Safety Group of TIS ; for chemicals and gases available in the CERN Stores the MSDS has been made available via EDH either in pdf format or else via a link to the supplier's web site. Training courses in chemical safety are available for registration via HR-TD. CERN Medical Service : TIS-ME :73186 or service.medical@cern.ch Chemistry Service : TIS-GS-GC : 78546

  16. Reisifirmade TOP 40 aastal 2002

    Index Scriptorium Estoniae

    2003-01-01

    Reisifirmade TOP 40 aastal 2002. Reisifirmade TOP-i esikümme. Käibe TOP 40. Kasumi TOP 40. Käibe kasvu TOP 20. Kasumi kasvu TOP 20. Rentaabluse TOP 20. Omakapitali tootlikkuse TOP 20. Reisifirmade üldandmed. Reisifirmade finantsandmed. Tehnilise käibe alusel arvutatud edetabelid: Reisifirmade TOP 25; Käibe TOP 40; Rentaabluse TOP 10; Käibe kasvu TOP 10

  17. Intergenerational Top Income Persistence

    DEFF Research Database (Denmark)

    Munk, Martin D.; Bonke, Jens; Hussain, M. Azhar

    2016-01-01

    In this paper, we investigate intergenerational top earnings and top income mobility in Denmark. Access to administrative registers allowed us to look at very small fractions of the population. We find that intergenerational mobility is lower in the top when including capital income in the income...... measure— for the rich top 0.1% fathers and sons the elasticity is 0.466. Compared with Sweden, however, the intergenerational top income persistence is about half the size in Denmark....

  18. 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.

  19. 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...

  20. Top quark property measurements in single top

    CERN Document Server

    AUTHOR|(INSPIRE)INSPIRE-00386283; The ATLAS collaboration

    2016-01-01

    A review of the recent results on measurements of top quark properties in single top quark processes, performed at the LHC by ATLAS and CMS is presented. The measurements are in good agreement with predictions and no deviations from Standard Model expectations have been observed.

  1. 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.

  2. 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.

  3. Chemical composition and deoxynivalenol in wheat of Central- Southern Paraná: nitrogen fertilization in top dressing associated with Azospirillum brasilense

    Directory of Open Access Journals (Sweden)

    Thiago Montagner Souza

    2014-02-01

    Full Text Available The impact of agricultural management practices on the quality of grain was evaluated in wheat (Triticum aestivum L. BRS Tangará from the South Central region of Paraná State (Ponta Grossa in the crop years of 2010 and 2011. The field trial was carried out in succession with soybean (2010 and corn (2011. The treatments included inoculation of seeds with Azospirillum brasilense and increasing levels of nitrogen application in top dressing (0, 30, 60, 90 and 120 kg ha-1. The experimental design was in randomized block, factorial 2 x 5 (inoculation x N levels, with four replications. The parameters evaluated were water activity, moisture, protein, and grain contamination by deoxynivalenol (DON. The data were subjected to analysis of variance, comparison of means by Tukey’s test (p<0.05 and regression for nitrogen levels. The inoculation of seeds with A. brasilense increased the protein content in grain in 2010 (+1.6%; 16.9 g 100g-1 and 2011 (+1.7%, 15.7 g 100g-1, independently of the nitrogen level (p<0.01. Levels of nitrogen in 2010 presented a positive linear response with protein content, increasing by 14.2% using non-inoculated seeds (p<0.01, R2=0.955 and 14.4% for those inoculated with A. brasilense (p<0.01, R2=0.906. However, in 2011 a quadratic response was observed between nitrogen levels and protein content (p<0.01, R2=0.99, with stabilization or reduction in protein content using high levels of nitrogen (?120 kg ha-1. The contamination by DON was greater using high levels of nitrogen (3574 ?g kg-1, 120 kg ha-1; non-inoculated seeds in 2011, with a quadratic response between nitrogen levels and contamination of grains (p<0.05, R2=0.772. Furthermore, 37.5% of the samples presented contamination by DON higher than the maximum tolerated limit established by Brazilian legislation (2000 ?g kg-1; whole-wheat grain. The data demonstrates that proper management of nitrogen enhances intrinsic effects arising from plant breeding.

  4. 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.

  5. Audiitorfirmade TOP 50 aastal 2000

    Index Scriptorium Estoniae

    2001-01-01

    Audiitorfirmade käibe TOP 50, käibe kasvu TOP 25, käibe languse TOP 15, kasumi TOP 50, kasumi kasvu TOP 10, kasumi languse TOP 10, audiitorfirmade finantsnäitajad. Rentaabluse TOP 50, varade tootlikkuse TOP 50

  6. Top Production at LHCb

    CERN Multimedia

    Santana Rangel, Murilo

    2015-01-01

    Single and pair top production in the forward direction at the LHC allows for precision tests of the Standard Model. The observation of top quarks in 7 and 8 TeV data and prospects for precision measurements are shown.

  7. Top Physics at Atlas

    CERN Document Server

    Romano, M; The ATLAS collaboration

    2013-01-01

    This talk is an overview of recent results on top-quark physics obtained by the ATLAS collaboration from the analysis of p-p collisions at 7 and 8 TeV at the Large Hadron Collider. Total and differential top pair cross section, single top cross section and mass measurements are presented.

  8. CDF Top Physics

    Science.gov (United States)

    Tartarelli, G. F.; CDF Collaboration

    1996-05-01

    The authors present the latest results about top physics obtained by the CDF experiment at the Fermilab Tevatron collider. The data sample used for these analysis (about 110 pb{sup{minus}1}) represents almost the entire statistics collected by CDF during four years (1992--95) of data taking. This large data size has allowed detailed studies of top production and decay properties. The results discussed here include the determination of the top quark mass, the measurement of the production cross section, the study of the kinematics of the top events and a look at top decays.

  9. Turismifirmade 2000. a. TOP 30

    Index Scriptorium Estoniae

    2001-01-01

    Turismiettevõtete üldandmed: turismiettevõtete finantsnäitajad; käibe TOP 30; käibe kasvu TOP 10; kasumi TOP 20; kasumi kasvu TOP 10; kasumi languse TOP; rentaabluse TOP 10; varade tootlikkuse TOP 10

  10. Ehitusmaterjalitootjate TOP 70 aastal 2003

    Index Scriptorium Estoniae

    2004-01-01

    Ilmunud ka: Delovõje Vedomosti : Stroitelstvo, 29. sept. 2004, lk. 2,4. Ehitusmaterjalitootjate TOP 70; Käibe TOP 10; Käibe kasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP. Ehitusmaterjalitootjate üldandmed

  11. 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.

  12. 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?...

  13. 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.

  14. 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....

  15. TOP LINAC design; Progetto del TOP LINAC

    Energy Technology Data Exchange (ETDEWEB)

    Picardi, L; Ronsivalle, C; Vignati, A [ENEA, Centro Ricerche Frascati, Rome (Italy). Dip. Innovazione

    1997-11-01

    The report describes a linear accelerator for protons named TOP LINAC designed for the TOP (Terapia Oncologica con Protoni, Oncological Protontherapy) project launched by the Italian National Institute of Health (Istituto Superiore di Sanita`, ISS) to explore in collaboration with the biggest Oncological Hospital in Rome (Istituto Regina Elena, IRE) the potentialities of the therapy with accelerated protons and establish guide lines for the application of this new type of radiotherapy in comparison with the more traditional electron and x-rays radiotherapy. The concept of a compact accelerator for protontherapy applications bore within the Italian Hadrontherapy Collaboration (TERA Collaboration) with the aim to diffuse the protontherapy on the National territory. The ISS program plans to use the TOP linac proton beam also for production of PET (Positron Emission Tomography) radioisotopes and radiobiology studies. Official agreements are in course between ISS and ENEA which provides its experience in the industrial and medical accelerators for the design and the construction of the TOP linac. The accelerator that will be the first 3 GHz proton linac in the world, will be composed of a 428.3 MHz 7 Me V RFQ + DTL injector followed by a 7-65 Me V section of a 3 GHz SCDTL structure and a 65 - 200 Me V variable energy SCL 3 GHz structure. In particular the SCDTL section uses a highly innovative accelerating structure patented by ENEA. In this report the clinical and physical requests are discussed and a preliminary design of the whole machine is given.

  16. Journal of Chemical Sciences | Indian Academy of Sciences

    Indian Academy of Sciences (India)

    Home; Journals; Journal of Chemical Sciences. Ganesh Kokate. Articles written in Journal of Chemical Sciences. Volume 126 Issue 2 March 2014 pp 403-413. Novel catalysts for valorization of biomass to value-added chemicals and fuels · Nishita Lucas Narasimha Rao Kanna Atul S Nagpure Ganesh Kokate ...

  17. Ekspedeerimisettevõtete TOP 50

    Index Scriptorium Estoniae

    2006-01-01

    Ilmunud ka: Delovõje Vedomosti : Transport i Logistika nr. 11, 29. nov. lk. 32-35. Ekspedeerimisettevõtete TOP. Vt. samas: Käibe TOP 10; Käibekasvu TOP 10; Kasumi TOP 10; Kasumikasvu TOP 10; Rentaabluse TOP 10; ROE TOP 10; Ekspedeerimisettevõtete üld- ja finantsandmed. Ajal. Delovõje Vedomosti : Transport i Logistika toodud ainult Ekspedeerimisettevõtete TOP 50

  18. Top Quark Physics

    International Nuclear Information System (INIS)

    Larios, F.

    2006-01-01

    We give an overview of the physics of the Top quark, from the experimental discovery to the studies of its properties. We review some of the work done on the Electroweak and Flavor Changing couplings associated with the Top quark in the Standard Model and beyond. We will focus on the specific contribution of phycisits working in Mexico and Mexican physicists working abroad

  19. Top quark theory

    NARCIS (Netherlands)

    Laenen, E.

    2012-01-01

    The theoretical aspects of a number of top quark properties such as its mass and its couplings are reviewed. Essential aspects in the theoretical description of top quark production, singly, in pairs and in association, as well as its decay related to spin and angular correlations are discussed.

  20. Top physics at CDF

    Energy Technology Data Exchange (ETDEWEB)

    Hughes, R.E. [Univ. of Rochester, NY (United States)

    1997-01-01

    We report on top physics results using a 100 pb{sup -1} data sample of p{bar p} collisions at {radical}s = 1.8 TeV collected with the Collider Detector at Fermilab (CDF). We have identified top signals in a variety of decay channels, and used these channels to extract a measurement of the top mass and production cross section. A subset of the data (67 pb{sup -1}) is used to determine M{sub top} = 176 {+-} 8(stat) {+-} 10(syst) and {sigma}(tt) = 7.6 {sub -2.0}{sup +2.4} pb. We present studies of the kinematics of t{bar t} events and extract the first direct measurement of V{sub tb}. Finally, we indicate prospects for future study of top physics at the Tevatron.

  1. Top Quark Mass

    CERN Document Server

    Mulders, Martijn

    2016-01-01

    Ever since the discovery of the top quark at the Tevatron collider in 1995 the measurement of its mass has been a high priority. As one of the fundamental parameters of the Standard Theory of particle physics, the precise value of the top quark mass together with other inputs provides a test for the self-consistency of the theory, and has consequences for the stability of the Higgs field that permeates the Universe. In this review I will briefly summarize the experimental techniques used at the Tevatron and the LHC experiments throughout the years to measure the top quark mass with ever improving accuracy, and highlight the recent progress in combining all measurements in a single world average combination. As experimental measurements became more precise, the question of their theoretical interpretation has become important. The difficulty of relating the measured quantity to the fundamental top mass parameter has inspired alternative measurement methods that extract the top mass in complementary ways. I wil...

  2. Top quark mass measurement

    International Nuclear Information System (INIS)

    Maki, Tuula; Helsinki Inst. of Phys.; Helsinki U. of Tech.

    2008-01-01

    The top quark is the heaviest elementary particle. Its mass is one of the fundamental parameters of the standard model of particle physics, and an important input to precision electroweak tests. This thesis describes three measurements of the top-quark mass in the dilepton decay channel. The dilepton events have two neutrinos in the final state; neutrinos are weakly interacting particles that cannot be detected with a multipurpose experiment. Therefore, the signal of dilepton events consists of a large amount of missing energy and momentum carried off by the neutrinos. The top-quark mass is reconstructed for each event by assuming an additional constraint from a top mass independent distribution. Template distributions are constructed from simulated samples of signal and background events, and parameterized to form continuous probability density functions. The final top-quark mass is derived using a likelihood fit to compare the reconstructed top mass distribution from data to the parameterized templates. One of the analyses uses a novel technique to add top mass information from the observed number of events by including a cross-section-constraint in the likelihood function. All measurements use data samples collected by the CDF II detector

  3. Top physics in WHIZARD

    Energy Technology Data Exchange (ETDEWEB)

    Reuter, Juergen; Chokoufe Nejad, Bijan [DESY, Hamburg (Germany). Theory Group; Bach, Fabian [European Commission, Eurostat, Luxembourg (Luxembourg); Hoang, Andre [Vienna Univ. (Austria). Faculty of Physics; Vienna Univ. (Austria). Erwin Schroedinger International Inst. for Mathematical Physics; Kilian, Wolfgang [Siegen Univ. (Germany); Stahlhofen, Maximilian [Mainz Univ. (Germany). PRISMA Cluster of Excellence; Teubner, Thomas [Liverpool Univ. (United Kingdom). Dept. of Mathematical Sciences; Weiss, Christian [DESY, Hamburg (Germany). Theory Group; Siegen Univ. (Germany)

    2016-03-15

    In this talk we summarize the top physics setup in the event generator WHIZARD with a main focus on lepton colliders. This includes full six-, eight- and ten-fermion processes, factorized processes and spin correlations. For lepton colliders, QCD NLO processes for top quark physics are available and discussed. A special focus is on the top-quark pair threshold, where a special implementation combines a non-relativistic effective field theory calculation augmented by a next-to-leading threshold logarithm resummation with a continuum relativistic fixed-order QCD NLO simulation.

  4. Top physics in WHIZARD

    International Nuclear Information System (INIS)

    Reuter, Juergen; Chokoufe Nejad, Bijan; Hoang, Andre; Stahlhofen, Maximilian

    2016-03-01

    In this talk we summarize the top physics setup in the event generator WHIZARD with a main focus on lepton colliders. This includes full six-, eight- and ten-fermion processes, factorized processes and spin correlations. For lepton colliders, QCD NLO processes for top quark physics are available and discussed. A special focus is on the top-quark pair threshold, where a special implementation combines a non-relativistic effective field theory calculation augmented by a next-to-leading threshold logarithm resummation with a continuum relativistic fixed-order QCD NLO simulation.

  5. Top quark discovered

    International Nuclear Information System (INIS)

    Anon.

    1995-01-01

    Nine months after a careful announcement of tentative evidence for the long-awaited sixth 'top' quark, physicists from the CDF and DO experiments at Fermilab's Tevatron proton-antiproton collider declared on 2 March that they had finally discovered the top quark. Last year (June 1994, page 1), the CDF experiment at the Tevatron reported a dozen candidate top events. These, said CDF, had all the characteristics expected of top, but the difficulties of extracting the tiny signal from a trillion proton-antiproton collisions made them shy of claiming a discovery. For its part, the companion DO Tevatron experiment reported a few similar events but were even more guarded about their interpretation as top quarks. Just after these hesitant announcements, performance at the Tevatron improved dramatically last summer. After the commissioning of a new linear accelerator and a magnet realignment, the machine reached a new world record proton-antiproton collision luminosity of 1.28 x 10 31 per sq cm per s, ten times that originally planned. Data began to pour in at an unprecedented rate and the data sample grew to six trillion collisions. Luminosity has subsequently climbed to 1.7 x 10 31 . The top quark is the final letter in the alphabet of Standard Model particles. According to this picture, all matter is composed of six stronglyinteracting subnuclear particles, the quarks, and six weakly interacting particles, the leptons. Both sextets are neatly arranged as three pairs in order of increasing mass. The fifth quark, the 'beauty' or 'b' quark, was also discovered at Fermilab, back in 1977. Since then physicists have been eagerly waiting for the top to turn up, but have been frustrated by its heaviness - the top is some 40 times the mass of its 'beautiful' partner. Not only is the top quark the heaviest by far, but it is the only quark which has been actively hunted. After the quarry was glimpsed last year, the net has now been

  6. Audiitorite TOP 50 aastal 2005

    Index Scriptorium Estoniae

    2006-01-01

    Audiitorite TOP. Vt. samas: Käibe TOP 10; Käibe kasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; ROE TOP 10; Ketlin Priilinn. Kasvu tagavad lojaalsed kliendid; Klient on audiitori parim müügimees; Teeli Remmelg. Kliendid vaatavad pigem kvaliteeti kui madalat hinda. Kommenteerivad Signe Keernik ja Kalle Lahe. Tabel: Audiitoriettevõtete üld- ja finantsandmed

  7. Jõgevamaa ettevõtete TOP 55

    Index Scriptorium Estoniae

    2004-01-01

    Jõgevamaa ettevõtete TOP 55 aastal 2003. Käibe TOP 40. Kasumi TOP 40. Käibe kasvu TOP 20. Kasumi kasvu TOP 20. Rentaabluse TOP 20. Omakapitali tootlikkuse TOP 20. Jõgevamaa firmade üld- ja finantsandmed

  8. Põlvamaa ettevõtete TOP 50

    Index Scriptorium Estoniae

    2004-01-01

    Ettevõtete TOP 50. Käibe TOP 40. Kasumi TOP 40. Käibe kasvu TOP 20. Kasumi kasvu TOP 20. Rentaabluse TOP 20. Omakapitali tootlikkuse TOP 20. Põlvamaa firmade üldandmed. Põlvamaa firmade finantsandmed

  9. Viljandimaa ettevõtete TOP 50

    Index Scriptorium Estoniae

    2005-01-01

    Viljandimaa ettevõtete TOP 50; Käibe TOP 35; Kasumi TOP 35; Käibe kasvu TOP 20; Kasumi kasvu TOP 20; Rentaabluse TOP 20; Omakapitali tootlikkuse TOP 20; Viljandimaa ettevõtete üld- ja finantsandmed

  10. Jõgevamaa ettevõtete TOP 50

    Index Scriptorium Estoniae

    2005-01-01

    Jõgevamaa ettevõtete TOP 50; Käibe TOP 35; Kasumi TOP 35; Käibe kasvu TOP 20; Kasumi kasvu TOP 20; Rentaabluse TOP 20; Omakapitali tootlikkuse TOP 20; Jõgevamaa ettevõtete üld- ja finantsandmed

  11. Boosted tops at ATLAS

    CERN Document Server

    Villaplana, M; The ATLAS collaboration

    2011-01-01

    A sample of candidate events for highly boosted top quarks is selected following the standard ATLAS selection for semi-leptonic ttbar events plus a requirement that the invariant mass of the reconstructed ttbar pair is greater than 700 GeV. Event displays are presented for the most promising candidates, as well as quantitative results for observables designed to isolate a boosted top quark signal.

  12. Telekommunikatsiooni & arvutitootjate TOP

    Index Scriptorium Estoniae

    2006-01-01

    Telekommunikatsiooni TOP 30. Tabelid. Vt. samas: Indrek Kald. Elisa ka tänavu esikohal; Väike Tele2 võidab paindlikkusest; Kernel läks üle piiri. Diagrammid. Arvutifirmade TOP 100. Tabelid. Vt. samas: Enn Heinsoo. Esikoha tõi kontori müük; Proeksperdil suund välisturgudele;¡ Ida-Eesti turg arenevale firmale kitsas. Diagrammid. Nimekiri: Omanikud

  13. 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

  14. 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

  15. TOP2017 Experimental summary

    CERN Document Server

    Giammanco, Andrea

    2017-01-01

    Thanks to the unprecedentedly fast accumulation of high-energy data at the LHC during the ongoing Run~2, most of the traditional top-quark analyses are experiencing the luxury of having to worry about how to punch through the ``Systematics Wall'', and think about new ways to maximize the utility of their data. New processes involving top quarks are being studied for the first time, and the good old pair-production processes are being explored in unusual settings, such as collisions involving heavy ions, or ``reference data'' collected by the LHC at relatively low centre-of-mass energy. The TOP2017 conference featured 37 talks delivered by experimental physicists, including seven in the ``Young Scientists Forum'' where young colleagues were given the opportunity to elaborate more deeply than usual on their own work. As it is impossible to do justice to all the experimental resu...

  16. Top-ophilia

    Energy Technology Data Exchange (ETDEWEB)

    Quigg, Chris; /Fermilab

    2008-01-01

    Almost from the moment in June 1977 when the discovery of the Upsilon resonance revealed the existence of what we now call the bottom quark, physicists began searching for its partner. Through the years, as we established the electric charge and weak isospin of the b-quark, and detected the virtual influence of its mate, it became clear that the top quark must exist. Exactly at what mass, we couldn't say, but we knew just how top events would look. We also knew that top events would be rare--if the Tevatron could make them at all--and that picking out the events would pose a real challenge for the experimenters and their detectors.

  17. 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)

  18. TOP LINAC design

    International Nuclear Information System (INIS)

    Picardi, L.; Ronsivalle, C.; Vignati, A.

    1997-11-01

    The report describes a linear accelerator for protons named TOP LINAC designed for the TOP (Terapia Oncologica con Protoni, Oncological Protontherapy) project launched by the Italian National Institute of Health (Istituto Superiore di Sanita', ISS) to explore in collaboration with the biggest Oncological Hospital in Rome (Istituto Regina Elena, IRE) the potentialities of the therapy with accelerated protons and establish guide lines for the application of this new type of radiotherapy in comparison with the more traditional electron and x-rays radiotherapy. The concept of a compact accelerator for protontherapy applications bore within the Italian Hadrontherapy Collaboration (TERA Collaboration) with the aim to diffuse the protontherapy on the National territory. The ISS program plans to use the TOP linac proton beam also for production of PET (Positron Emission Tomography) radioisotopes and radiobiology studies. Official agreements are in course between ISS and ENEA which provides its experience in the industrial and medical accelerators for the design and the construction of the TOP linac. The accelerator that will be the first 3 GHz proton linac in the world, will be composed of a 428.3 MHz 7 Me V RFQ + DTL injector followed by a 7-65 Me V section of a 3 GHz SCDTL structure and a 65 - 200 Me V variable energy SCL 3 GHz structure. In particular the SCDTL section uses a highly innovative accelerating structure patented by ENEA. In this report the clinical and physical requests are discussed and a preliminary design of the whole machine is given

  19. Top emitting white OLEDs

    Energy Technology Data Exchange (ETDEWEB)

    Freitag, Patricia; Luessem, Bjoern; Leo, Karl [Technische Universitaet Dresden, Institut fuer Angewandte Photophysik, George-Baehr-Strasse 1, 01069 Dresden (Germany)

    2009-07-01

    Top emitting organic light emitting diodes (TOLEDs) provide a number of interesting opportunities for new applications, such as the opportunity to fabricate ITO-free devices by using opaque substrates. This makes it possible to manufacture low cost OLEDs for signage and lighting applications. A general top emitting device consists of highly reflecting metal contacts as anode and semitransparent cathode, the latter one for better outcouling reasons. In between several organic materials are deposited as charge transporting, blocking, and emission layers. Here, we show a top emitting white organic light emitting diode with silver electrodes arranged in a p-i-n structure with p- and n-doped charge transport layers. The centrical emission layer consists of two phosphorescent (red and green) and one fluorescent (blue) emitter systems separated by an ambipolar interlayer to avoid mutual exciton quenching. By adding an additional dielectric capping layer on top of the device stack, we achieve a reduction of the strong microcavity effects which appear due to the high reflection of both metal electrodes. Therefore, the outcoupled light shows broad and nearly angle-independent emission spectra, which is essential for white light emitting diodes.

  20. Top quark theory

    Indian Academy of Sciences (India)

    2012-10-04

    Oct 4, 2012 ... The theoretical aspects of a number of top quark properties such as ... to the quadratic divergences of the Higgs self-energy, while yet, ..... given in the literature, each with the aim of recovering a well-behaved expansion in αs.

  1. Top quark properties

    Indian Academy of Sciences (India)

    eter for the tests of the electroweak theory, since radiative corrections to many ... The uncertainty due to jet energy scale (JES) is the dominating systematic .... In the Standard Model, the charge of the top quark is predicted to be that of a normal up- ..... non-negative and f+ + f0 < 1, and the star marks the expectation from the ...

  2. Anomalous top magnetic couplings

    Indian Academy of Sciences (India)

    2012-11-09

    Nov 9, 2012 ... Corresponding author. E-mail: remartinezm@unal.edu.co. Abstract. The real and imaginary parts of the one-loop electroweak contributions to the left and right tensorial anomalous couplings of the tbW vertex in the Standard Model (SM) are computed. Keywords. Top; anomalous. PACS Nos 14.65.Ha; 12.15 ...

  3. 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...

  4. CPT analysis with top physics

    Energy Technology Data Exchange (ETDEWEB)

    Cembranos, Jose A. R., E-mail: cembra@fis.ucm.es [Universidad Complutense de Madrid, Departamento de Fisica Teorica I (Spain)

    2013-03-15

    We discuss the possibility of observing CPT violation from top anti-top production in hadronic colliders. We study a general approach by analyzing constraints on the mass difference between the top and anti-top quarks. We present current bounds from Tevatron data, and comment on the prospects for improving these bounds at the LHC and the ILC.

  5. Top Quark Properties at Tevatron

    Energy Technology Data Exchange (ETDEWEB)

    Lysák, Roman [Prague, Inst. Phys.

    2017-11-27

    The latest CDF and D0 experiment measurements of the top quark properties except the top quark mass are presented. The final combination of the CDF and D0 forward-backward asymmetry measurements is shown together with the D0 measurements of the inclusive top quark pair cross-section as well as the top quark polarization.

  6. 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

  7. 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

  8. Landfill Top Covers

    DEFF Research Database (Denmark)

    Scheutz, Charlotte; Kjeldsen, Peter

    2011-01-01

    The purpose of the final cover of a landfill is to contain the waste and to provide for a physical separation between the waste and the environment for protection of public health. Most landfill covers are designed with the primary goal to reduce or prevent infiltration of precipitation...... into the landfill in order to minimize leachate generation. In addition the cover also has to control the release of gases produced in the landfill so the gas can be ventilated, collected and utilized, or oxidized in situ. The landfill cover should also minimize erosion and support vegetation. Finally the cover...... is landscaped in order to fit into the surrounding area/environment or meet specific plans for the final use of the landfill. To fulfill the above listed requirements landfill covers are often multicomponent systems which are placed directly on top of the waste. The top cover may be placed immediately after...

  9. Computing Z-top

    International Nuclear Information System (INIS)

    Kashani-Poor, A.K.

    2014-01-01

    The topological string presents an arena in which many features of string theory proper, such as the interplay between world-sheet and target space descriptions or open-closed duality, can be distilled into computational techniques which yield results beyond perturbation theory. In this thesis, I will summarize my research activity in this area. The presentation is organized around computations of the topological string partition function Z-top based on various perspectives on the topological string. (author)

  10. Top of the list

    International Nuclear Information System (INIS)

    Cameron, A.; Vries, E. de

    2006-01-01

    In this article the authors look at how the major turbine suppliers fared in the year 2005, and look forward to 2006 which could be the best ever for the wind industry. The world wind turbine market continues to be dominated by ten major companies, who together account for almost 100% of the total global market. Although there are some new companies on the horizon it is the ten major companies that the authors concentrate on, in particular the top three, Vestas, Gamesa and Enercon who between them control 66% of the market. They give their overall report on business in 2005 and give their predictions for 2006. By far the leading wind turbine supplier is the Danish Company Vestas, accounting for over 30% of the global market. However all of the top ten companies report a successful year and all are expecting an even better 2006. This paper also reports on potential newcomers to the industry, one of these is California-based Clipper Windpower which commenced manufacturing the 2.5 MW Liberty turbine in Iowa. Chinese manufacturer Goldwind is also looking to enter the market having acquired a licence to produce the Vensys 1.2 MW turbine. It may well be that changes are on the way, there will be jockeying for position at the top and newcomers will want to make an impression on the market

  11. Top quark measurements at ATLAS

    CERN Document Server

    Grancagnolo, Sergio; The ATLAS collaboration

    2017-01-01

    The top quark is the heaviest known fundamental particle. As it is the only quark that decays before it hadronizes, this gives us the unique opportunity to probe the properties of bare quarks at the Large Hadron Collider. This talk will present highlights of a few recent precision measurements by the ATLAS Collaboration of the top quark using 13 TeV and 8 TeV collision data: top-quark pair and single top production cross sections including differential distributions will be presented alongside top quark properties measurements. These measurements, including results using boosted top quarks, probe our understanding of top quark production in the TeV regime. Measurements of the top quark mass and searches for rare top quark decays are also presented.

  12. Top quark measurements at ATLAS

    CERN Document Server

    AUTHOR|(INSPIRE)INSPIRE-00041686; The ATLAS collaboration

    2017-01-01

    The top quark is the heaviest known fundamental particle. As it is the only quark that decays before it hadronizes, it allows us to probe the properties of bare quarks at the Large Hadron Collider. Highlights of a few recent precision measurements by the ATLAS Collaboration of the top quark using 13 TeV and 8 TeV collision data will be presented: top-quark pair and single top production cross sections including differential distributions will be presented alongside measurements of top-quark properties, including results using boosted top quarks, probe our understanding of top-quark production in the TeV regime. Measurements of the top-quark mass and searches for rare top quark decays are also presented.

  13. Naisjuhtidega ettevõtete TOP 100

    Index Scriptorium Estoniae

    2004-01-01

    Naisjuhtidega ettevõtete TOP 100. Käibe TOP 20. Käibe kasvu TOP 20. Kasumi TOP 20. Kasumi kasvu TOP 20. Rentaabluse TOP 20. Omakapitali tootlikkuse TOP 20. Riigi- ja kohaliku omavalitsuse asutuste naisjuhtide TOP 25. Riigi- ja kohaliku omavalitsuse asutuste eelarve TOP 25. Riigi- ja kohaliku omavalitsuse asutuste töötajate arvu TOP 25. Riigi- ja kohaliku omavalitsuse asutuste naisjuhtide palga TOP 25

  14. Study of top and anti-top mass difference

    CERN Document Server

    Leedumrongwatthanakun, Saroch

    2013-01-01

    The invariance of the standard model under CPT transformations leads to the equality of particle and antiparticle masses. The recent measurements performed by the CMS experiment on the top anti-top mass difference are a test of such symmetry. In this work non-perturbative QCD effects, which may eventually lead to an apparent difference in the mass of a top and anti-top quark, are studied.

  15. 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.

  16. Tekstiilitööstuse TOP 47

    Index Scriptorium Estoniae

    2005-01-01

    Tekstiilitööstuse TOP 47; Käibe TOP 35; Kasumi TOP 35; Käibe kasvu TOP 20; Kasumi kasvu TOP 20; Rentaabluse TOP 20; Varade tootlikkuse TOP 20; Tekstiilitööstuse TOP-i firmade üld- ja finantsandmed

  17. Rõivatööstuse TOP 50

    Index Scriptorium Estoniae

    2005-01-01

    Rõivatööstuse TOP 50; Käibe TOP 35; Kasumi TOP 35; Käibe kasvu TOP 20; Kasumi kasvu TOP 20; Rentaabluse TOP 20; Omakapitali tootlikkuse TOP 20; Rõivatööstuse TOP-i firmade üld- ja finantsandmed

  18. Eesti Ettevõtete TOP 100

    Index Scriptorium Estoniae

    2002-01-01

    TOP 100. Käibe TOP 500. Käibe kasvu TOP 100. Kasumi TOP 100. Kasumi kasvu TOP 100. Rentaabluse TOP 100. Omakapitali tootlikkuse TOP 100. Eesti edukamate ettevõtete üldandmed. Eesti edukamate ettevõtete finantsnäitajad. Valdkonna ja maakonna TOP-ide edukamate ettevõtete finantsnäitajad

  19. Treasury Offset Program (TOP) MI

    Data.gov (United States)

    Social Security Administration — The TOP MI helps OPSOS coordinate TOP case processing in the regions. The MI also helped communicate our progress and findings to BFQM and ORDP, as well as the ACOSS.

  20. Top Quark Physics with CMS

    CERN Multimedia

    CERN. Geneva

    2011-01-01

    Higgs mechanism. There are various hints at deviations from the Standard Model expectation which have been observed recently by Tevatron experiments in top final states. Several signatures of new physics accessible at the LHC either suffer from top-quark production as a significant background or contain top quarks themselves. In this talk, we present results on top quark physics obtained from the first LHC data collected by the CMS experiment.They include measurements of the top pair production cross section in various channels and their combination, measurements of the top quark mass, the single top cross section, a search for new particles decaying into top pairs, and a first look at the charge asymmetry.

  1. Top production at hadron colliders

    Indian Academy of Sciences (India)

    New results on top quark production are presented from four hadron collider experiments: CDF and D0 at the Tevatron, and ATLAS and CMS at the LHC. Cross-sections for single top and top pair production are discussed, as well as results on the top–antitop production asymmetry and searches for new physics including ...

  2. Single top t-channel

    CERN Document Server

    Faltermann, Nils

    2017-01-01

    The production of single top quarks allows to study the interplay of top quark physics and the electroweak sector of the standard model. Deviations from predictions can be a hint for physics beyond the standard model. The t-channel is the dominant production mode for single top quarks at the LHC. This talk presents the latest measurements from the ATLAS and CMS collaborations.

  3. Forward Top Physics at LHCb

    CERN Multimedia

    CERN. Geneva

    2018-01-01

    The first Run 2 measurement of top pair production in the dilepton channel at 13 TeV will be presented, along with previous Run 1 measurements in final states accessible to both single top and top pair production. Heavy flavour tagging strategies at LHCb will also be discussed.

  4. The top ten.

    Science.gov (United States)

    Davis, C

    1985-10-01

    3 lists were compiled to answer the question of what countries have experienced the most population growth from World War II to the present. The 1st list includes the 10 countries which accounted for the largest gain in world population. The 2nd list shows the 10 countries with the highest growth rates of the 150 or so most populous countries in the world. The last list also shows countries ranked by growth rate but is limited to those with a current population of at least 10 million. To deal with the fact that some countries did not exist at 1 of the reference points, a set of estimates for 1940 provided a convenient starting point. China and India headed the list of countries ranked by absolute gains. They contributed half again as much growth as the next 8 nations combined. Altogether Asia, home to almost 60% of the world's population, captured 5 of the top 10 slots. The US and the USSR are the only developed countries on the list. The Soviet Union also presents the 1st case on the list of a country with a lower ranking in population gain (6th) than in absolute size in 1985 (3rd). Many of the population giants of 1940 (Japan, Great Britain, Germany, France, and Italy) are not on the list. Despite large base populations, their growth has been slow in the intervening years. All of the countries with the highest growth rates experienced over 3% annual average growth during the last 45 years: Kuwait, United Arab Emirates, Libya, Venezuela, Costa Rica, Kenya, Ivory Coast, Mexico, Honduras, and Syria. The influence of immigration is much in evidence in this list and explains otherwise unachievable rates of growth. The top 4 countries in annual rates of growth are all oil exporters. The top 3 countries in the 3rd list -- Venezuela, Kenya, and Mexico -- are carried over from the 2nd list, sharing the characteristics of rapid population growth and substantial base populations. The geographic mix of this list is notable. Asia, Africa, and Latin America each have at least

  5. Udržitelná přidaná hodnota Top evropských farmaceutických výrobců

    Directory of Open Access Journals (Sweden)

    Juliana Straková

    2013-10-01

    Full Text Available Purpose of the article: This article presents results of an analysis of sustainable value added created by top 5 European pharmaceutical companies in six different environmental resources. We compare value created in the respective companies to the target EU values. Our results show that in the year 2010 companies’ performance overcame set target. Methodology/methods: Sustainable Value Added is a relatively new method. It was first introduced as a whole concept in 2004 and assesses how companies perform in sustainability. We analyse sustainability performance in six selected environmental areas. As a benchmark we rely on target values for 2010 set by various European institutions. Data for our analysis were retrieved from publicly available resources, e.g. annual, environmental and other reports as well as the companies‘ websites. Scientific aim: Originally, the sustainability concept was initiated in macroeconomics. However, increasing number of companies has incorporated it into their strategies. In this paper we aim to determine whether they succeeded. We present the contribution to sustainability by top five great players on the field of pharmaceutical market in Europe. Findings This paper found several key issues: there is a little research of environmental impact generated by pharmaceutical companies in terms of sustainable value added. Sustainable value added was positive for all analysed companies. It means that successful pharmaceutical companies using six analysed environmental resources create more value than required by the target set. Conclusions: Although sustainable value added determines how well (or bad for that matter a particular company uses its resources compared to a benchmark, it does not judge whether using the total capital in a company can be considered as sustainable or not. Nevertheless, for comparing environmental results of various companies this method is suitable and highly adaptable when using it for analysis

  6. Top quark physics

    International Nuclear Information System (INIS)

    Menzione, A.

    1995-10-01

    Most of the material presented in this report, comes from contributions to the parallel session PL20 of this conference. We summarise the experimental results of direct production of Top quarks, coming from the CDF and C0 Collaborations at Fermilab, and compare these results to what one expects within current theoretical understanding. Particular attention is given to new results such as all hadronic modes of t bar t decay. As far as the mass is concerned, a comparison is made with precision measurements of related quantities, coming from LEP and other experiments. An attempt is made to look at the medium-term future and understand which variables and with what accuracy one can measure them with increased integrated luminosity

  7. Top quark pair production and top quark properties at CDF

    Energy Technology Data Exchange (ETDEWEB)

    Moon, Chang-Seong [INFN, Pisa

    2016-06-02

    We present the most recent measurements of top quark pairs production and top quark properties in proton-antiproton collisions with center-of-mass energy of 1.96 TeV using CDF II detector at the Tevatron. The combination of top pair production cross section measurements and the direct measurement of top quark width are reported. The test of Standard Model predictions for top quark decaying into $b$-quarks, performed by measuring the ratio $R$ between the top quark branching fraction to $b$-quark and the branching fraction to any type of down quark is shown. The extraction of the CKM matrix element $|V_{tb}|$ from the ratio $R$ is discussed. We also present the latest measurements on the forward-backward asymmetry ($A_{FB}$) in top anti-top quark production. With the full CDF Run II data set, the measurements are performed in top anti-top decaying to final states that contain one or two charged leptons (electrons or muons). In addition, we combine the results of the leptonic forward-backward asymmetry in $t\\bar t$ system between the two final states. All the results show deviations from the next-to-leading order (NLO) standard model (SM) calculation.

  8. Journal of Chemical Sciences | Indian Academy of Sciences

    Indian Academy of Sciences (India)

    The direct synthesis of dimethyl carbonate (DMC) from carbon dioxide CO2 and methanol is an attractive approach towards conversion of the greenhouse gas - CO2 into value-added chemicals and fuels.Ceria CeO2 catalyzes this reaction. But the conversion efficiency of CeO2 is enhanced when the byproductwater in the ...

  9. Toitlustusettevõtete TOP 30 aastal 2002

    Index Scriptorium Estoniae

    2003-01-01

    Toitlustusettevõtete TOP 30 aastal 2002. Käibe TOP 30. Kasumi TOP 30. Käibe kasvu TOP 30. Kasumi kasvu TOP 30. Rentaabluse TOP 30. Omakapitali tootlikkuse TOP 30. Toitlustusettevõtete üldandmed. Toitlustusettevõtete finantsandmed

  10. Hiiumaa ettevõtete TOP 50

    Index Scriptorium Estoniae

    2005-01-01

    Hiiumaa ettevõtete TOP 50; Käibe TOP 35; Kasumi TOP 35; Hiiumaa ettevõtete üld- ja finantsandmed; Käibe kasvu TOP 20; Kasumi kasvu TOP 20; Rentaabluse TOP 20; Omakapitali tootlikkuse TOP 20. Vt samas: Teeli Remmalg: Hiiumaal jätkub plastitööstuse võidumarss

  11. The search for the top quark

    International Nuclear Information System (INIS)

    Barbaro-Galtieri, A.

    1989-03-01

    This paper discusses the following topics: top search in the near future, general remarks, top search at HERA, searching for the top quarks at the Z 0 machines, finding the top at Lep II, top search in UA2, top search in UA1, and top search at CDF. 58 refs., 38 figs

  12. Toiduainetööstuste TOP 100

    Index Scriptorium Estoniae

    2006-01-01

    Toiduainetööstuse TOP. Vt. samas: Käibe TOP 10; Käibekasvu TOP 10; Kasumi TOP 10; Kasumi kasvu TOP 10; Rentaabluse TOP 10; Omakapitali tootlikkuse TOP 10; Toiduainetööstuse üld- ja finantsandmed

  13. Online-kaubanduse TOP aastal 2003

    Index Scriptorium Estoniae

    2004-01-01

    Online-kaubanduse TOP aastal 2003. Käibe TOP 5. Käibe kasvu TOP 5. Rentaabluse TOP 5. Kasumi TOP 5. Kasumi kasvu TOP 5. Omakapitali tootlikkuse TOP 5. Lisa: TOPi koostamise metoodika. Online-kaubanduse firmade üldandmed. Online kaubanduse firmade finantsandmed

  14. Nondestructive chemical imaging of wood at the micro-scale: advanced technology to complement macro-scale evaluations

    Science.gov (United States)

    Barbara L. Illman; Julia Sedlmair; Miriam Unger; Carol Hirschmugl

    2013-01-01

    Chemical images help understanding of wood properties, durability, and cell wall deconstruction for conversion of lignocellulose to biofuels, nanocellulose and other value added chemicals in forest biorefineries. We describe here a new method for nondestructive chemical imaging of wood and wood-based materials at the micro-scale to complement macro-scale methods based...

  15. TopView - ATLAS top physics analysis package

    CERN Document Server

    Shibata, A

    2007-01-01

    TopView is a common analysis package which is widely used in the ATLAS top physics working group. The package is fully based on the official ATLAS software Athena and EventView and playing a central role in the collaborative analysis model. It is a functional package which accounts for a broad range issues in implementing physics analysis. As well as being a modular framework suitable as a common workplace for collaborators, TopView implements numerous analysis tools including a complete top-antitop reconstruction and single top reconstruction. The package is currently used to produce common ntuple from Monte Carlo production and future use cases are under rapid development. In this paper, the design and ideas behind TopView and the performance of the analyses implemented in the package are presented with detailed documentation of the contents and instruction for using the package.

  16. Naisjuhtidega ettevõtete TOP 70

    Index Scriptorium Estoniae

    2003-01-01

    Naisjuhtidega ettevõtete TOP 70. Käibe TOP 30. Käibe kasvu TOP 30. Kasumi TOP 30. Kasumi kasvu TOP 30. Rentaabluse TOP 30. Omakapitali tootlikkuse TOP 30. Nais- ja meesjuhtidega ettevõtted 2001. aasta 500 edukama ettevõtte hulgas. Naistegevjuhtidega firmade TOP 2001 ja 2002. Riigi- ja kohaliku omavalitsuse asutuste naisjuhtide TOP 20. Riigi- ja kohaliku omavalitsuse asutuste eelarve TOP 20. Riigi- ja kohaliku omavalitsuse asutuste töötajate arvu TOP 20. Naistegevjuhtidega firmade osakaal 2001. aastal. Riigi- ja kohaliku omavalitsuse asutuste naisjuhtide aastapalga TOP 20. Kommenteerib Tiina Raitviir.

  17. Financial top 100

    International Nuclear Information System (INIS)

    Jaremko, G.

    1999-01-01

    The way in which the oil industry has rebounded from a difficult financial year was discussed. In 1998, oil prices fell by about 30 per cent from 1997 prices to average US$14.40. In the second quarter of 1999, the rebounding international markets raised oil prices by about one-third to an average US$17.60. Recent surveys have shown that the oil and gas industry will experience major changes in the decade ahead. It was forecasted that in 25 years, total Canadian oil production could near three million barrels per day, an increase of 36 per cent from today's 2.2 million. However, as conventional reserves are running out, production of conventional oil is expected to be diminished by about two-thirds. Naturally-occurring, light refinery-ready oil is forecasted to come mostly from the east coast, whereas western output will be dominated by oil sands. Natural gas will continue to be a huge growth opportunity in the west because of new pipeline expansions and exports to the United States. This paper presented a list of Canada's financial top 100 oil and gas companies which emerged with the best endurance. The list included statistics from 1997 and 1998 for gross revenues, total assets, net income, cash/operating activities, capital expenditures, closing share prices (with percentage change), and market capitalization. 1 fig., 1 tab

  18. Our top priority

    CERN Multimedia

    2012-01-01

    After three years of LHC running, we are still at the beginning of a long research programme with our flagship facility, and hopefully 4 July 2012 will go down in history as the date of one of many landmark discoveries spanning several years. CERN’s top priority for the next decade and more is the full exploitation of the LHC. With speculation about potential future facilities mounting in the light of the discovery of a new Higgs-like particle, it’s important to state that most clearly. Of course, this will rely on continued global collaboration, and it’s important that CERN engage constructively with other regions.   It is important to plan ahead, particularly since the lead times for new projects in particle physics are long, and our field is increasingly global in nature. That’s why the European particle physics community is currently engaged in updating its long-term strategy. Planning ahead allowed us to be ready technologically to build the LHC whe...

  19. Participative Design With Top Management

    DEFF Research Database (Denmark)

    Simonsen, Jesper

    2004-01-01

    meetings aimed at aligning top management with the supplier’s analysis. The article describes the MUST method’s anchoring principle and the technique of problem mapping supporting this principle. This participatory approach resulted in mutual learning processes with top management which is rarely reported...... on in the PD community. Top management participated by reviewing, challenging, and reformulating the IT designers’ central suppositions, assumptions, and hypotheses related to the causal relation between identified problems and suggested solutions....

  20. Boosted top: experimental tools overview

    CERN Document Server

    Usai, Emanuele

    2015-01-01

    An overview of tools and methods for the reconstruction of high-boost top quark decays at the LHC is given in this report. The focus is on hadronic decays, in particular an overview of the current status of top quark taggers in physics analyses is presented. The most widely used jet substructure techniques, normally used in combination with top quark taggers, are reviewed. Special techniques to treat pileup in large cone jets are described, along with a comparison of the performance of several boosted top quark reconstruction techniques.

  1. Could stops lighten the top?

    International Nuclear Information System (INIS)

    Bilal, A.; Ellis, J.; Fogli, G.L.

    1990-01-01

    The analysis of the presently available electroweak data including radiative corrections in the standard model suggests that the top quark weighs more than the Z 0 . We examine whether squark loops in the minimal supersymmetric model, particularly those involving stops (partners of the top quark), could reduce substantially the preferred range of top quark masses. Given the present lower bounds on squark masses, we find that stop effects can reduce the central value of m t by at most a few GeV, although they do make a very heavy top quark increasingly unlikely. (orig.)

  2. Snap-top nanocarriers

    KAUST Repository

    Ambrogio, Michael W.

    2010-08-06

    (Equation Presented). An approach to the design and fabrication of mechanized mesoporous silica nanoparticles is demonstrated at the proof of principle level. It relies on the reductive cleavage of disulfide bonds within an integrated nanosystem, wherein surface-bound rotaxanes incorporate disulfide bonds in their stalks,-which are encircled by cucurbit[6]uril or α-cyclodextrin rings, until reductive chemistry is performed, resulting in the snapping of the stalks of the rotaxanes, leading to cargo release from the inside of the nanoparticles. © 2010 American Chemical Society.

  3. Snap-top nanocarriers

    KAUST Repository

    Ambrogio, Michael W.; Pecorelli, Travis A.; Patel, Kaushik I.; Khashab, Niveen M.; Trabolsi, Ali; Khatib, Hussam A.; Botros, Youssry Y.; Zink, Jeffrey I.; Stoddart, Fraser Fraser Raser

    2010-01-01

    (Equation Presented). An approach to the design and fabrication of mechanized mesoporous silica nanoparticles is demonstrated at the proof of principle level. It relies on the reductive cleavage of disulfide bonds within an integrated nanosystem, wherein surface-bound rotaxanes incorporate disulfide bonds in their stalks,-which are encircled by cucurbit[6]uril or α-cyclodextrin rings, until reductive chemistry is performed, resulting in the snapping of the stalks of the rotaxanes, leading to cargo release from the inside of the nanoparticles. © 2010 American Chemical Society.

  4. Valorization of Renewable Carbon Resources for Chemicals.

    Science.gov (United States)

    Chen, Xi; Zhang, Bin; Wang, Yunzhu; Yan, Ning

    2015-01-01

    The overuse of fossil fuels has caused an energy crisis and associated environment issues. It is desirable to utilize renewable resources for the production of chemicals. This review mainly introduces our recent work on the transformation of renewable carbon resources including the conversion of cellulose, lignin, and chitin into sustainable chemicals. Various transformation routes have been established to form value-added chemicals, and accordingly a variety of effective catalytic systems have been developed, either based on metal catalysis and/or acid-base catalysis, to enable the desired transformation.

  5. Wave Engine Topping Cycle Assessment

    Science.gov (United States)

    Welch, Gerard E.

    1996-01-01

    The performance benefits derived by topping a gas turbine engine with a wave engine are assessed. The wave engine is a wave rotor that produces shaft power by exploiting gas dynamic energy exchange and flow turning. The wave engine is added to the baseline turboshaft engine while keeping high-pressure-turbine inlet conditions, compressor pressure ratio, engine mass flow rate, and cooling flow fractions fixed. Related work has focused on topping with pressure-exchangers (i.e., wave rotors that provide pressure gain with zero net shaft power output); however, more energy can be added to a wave-engine-topped cycle leading to greater engine specific-power-enhancement The energy addition occurs at a lower pressure in the wave-engine-topped cycle; thus the specific-fuel-consumption-enhancement effected by ideal wave engine topping is slightly lower than that effected by ideal pressure-exchanger topping. At a component level, however, flow turning affords the wave engine a degree-of-freedom relative to the pressure-exchanger that enables a more efficient match with the baseline engine. In some cases, therefore, the SFC-enhancement by wave engine topping is greater than that by pressure-exchanger topping. An ideal wave-rotor-characteristic is used to identify key wave engine design parameters and to contrast the wave engine and pressure-exchanger topping approaches. An aerodynamic design procedure is described in which wave engine design-point performance levels are computed using a one-dimensional wave rotor model. Wave engines using various wave cycles are considered including two-port cycles with on-rotor combustion (valved-combustors) and reverse-flow and through-flow four-port cycles with heat addition in conventional burners. A through-flow wave cycle design with symmetric blading is used to assess engine performance benefits. The wave-engine-topped turboshaft engine produces 16% more power than does a pressure-exchanger-topped engine under the specified topping

  6. Status of the top quark: Top production cross section and top properties

    Energy Technology Data Exchange (ETDEWEB)

    Boisvert, V.; /Rochester U.

    2006-08-01

    This report describes the latest cross section and property measurements associated with the top quark at the Tevatron Run II. The largest data sample used is 760 pb{sup -1} of integrated luminosity. Due to its large mass, the top quark might be involved in the process of electroweak symmetry breaking, making it a useful probe for signs of new physics.

  7. New directions in top physics

    Energy Technology Data Exchange (ETDEWEB)

    Schell, Torben Karl

    2017-02-01

    The top quark plays an important role for many aspects of particle physics. The coupling of the Higgs boson to top quarks is a key parameter to probe electroweak symmetry breaking and is important for the evolution of the Higgs potential to high energies. In addition, many models of physics beyond the Standard Model predict heavy particles that decay to top-quark pairs. Furthermore, the unexplained hierarchy of fermion masses culminates in the large top-quark mass. In this thesis, we consider resonance searches based on top quarks in the fully hadronic final state. We employ multivariate techniques in form of boosted decision trees and add several improvements to the original HEPTopTagger algorithm. These modifications and extensions result in the new HEPTopTagger2. The achieved improvements are used to estimate the precision to which the top Yukawa coupling can be measured at a future 100 TeV proton-proton collider in the fully hadronic final state of t anti tH production. We find that at such a collider a precision measurement of the top Yukawa coupling to 1% should be possible. The statistical precision is backed up by demonstrating that in the ratio σ(t anti tH)/σ(t anti tZ) theoretical uncertainties cancel to below-percent level. Finally, we propose a Froggatt-Nielsen-type model to address the hierarchy of fermion masses in the Standard Model and determine current and projected bounds on the available parameter space.

  8. Top quark properties at ATLAS

    CERN Document Server

    Dilip, Jana

    2008-01-01

    The ATLAS potential for the study of the top quark properties and physics beyond the Standard Model in the top quark sector, is described. The measurements of the top quark charge, the spin and spin correlations, the Standard Model decay (t-> bW), rare top quark decays associated to flavour changing neutral currents (t-> qX with X = gluon, Z, photon) and ttbar resonances are discussed. The sensitivity of the ATLAS experiment is estimated for an expected luminosity of 1fb-1 at the LHC. The full simulation of the ATLAS detector is used. For the Standard Model measurements the expected precision is presented. For the tests of physics beyond the Standard Model, the 5 sigma discovery potential (in the presence of a signal) and the 95% Confidence Level (CL) limit (in the absence of a signal) are given.

  9. Võrumaa ettevõtete TOP 50 aastal 2003

    Index Scriptorium Estoniae

    2004-01-01

    Võrumaa ettevõtete TOP 50 aastal 2003. Käibe TOP 40. Kasumi TOP 40. Käibe kasvu TOP 20. Kasumi kasvu TOP 20. Rentaabluse TOP 20. Omakapitali tootlikkuse TOP 20. Võrumaa firmade üld- ja finantsandmed

  10. Uncovering the single top: observation of electroweak top quark production

    Energy Technology Data Exchange (ETDEWEB)

    Benitez, Jorge Armando [Michigan State Univ., East Lansing, MI (United States)

    2009-01-01

    The top quark is generally produced in quark and anti-quark pairs. However, the Standard Model also predicts the production of only one top quark which is mediated by the electroweak interaction, known as 'Single Top'. Single Top quark production is important because it provides a unique and direct way to measure the CKM matrix element Vtb, and can be used to explore physics possibilities beyond the Standard Model predictions. This dissertation presents the results of the observation of Single Top using 2.3 fb-1 of Data collected with the D0 detector at the Fermilab Tevatron collider. The analysis includes the Single Top muon+jets and electron+jets final states and employs Boosted Decision Tress as a method to separate the signal from the background. The resulting Single Top cross section measurement is: (1) σ(p$\\bar{p}$→ tb + X, tqb + X) = 3.74-0.74+0.95 pb, where the errors include both statistical and systematic uncertainties. The probability to measure a cross section at this value or higher in the absence of signal is p = 1.9 x 10-6. This corresponds to a standard deviation Gaussian equivalence of 4.6. When combining this result with two other analysis methods, the resulting cross section measurement is: (2) σ(p$\\bar{p}$ → tb + X, tqb + X) = 3.94 ± 0.88 pb, and the corresponding measurement significance is 5.0 standard deviations.

  11. Search for Top in TOTEM

    CERN Document Server

    Corrales, Alonso

    2017-01-01

    The work assigned to me during this summer (from June 19th to August 11th) was in the "Search for Top in TOTEM" project, a CMG project in collaboration with TOTEM, under the supervision of Martijn Mulders and Laurent Forthomme. The goal is to determine physical properties of the top anti top quark pair (tt) created by central exclusive processes, particularly the invariant mass. For that it is necessary to relate the measurements of the reconstructed top pair kinematics in the central detector of CMS with the detected protons in the Roman Pots of TOTEM just outside the interaction site, about 200 m from it. CMS only considers decay products from the proton collision, it does not regard the forward protons that participated in the collision. On the contrary, TOTEM does consider these protons. In this research measurements of both TOTEM and CMS were combined Figure 1 shows a diagram of the production of the top anti top pair from the interaction of the two protons. A central exclusive process occurs when the pr...

  12. The theory of the top

    CERN Document Server

    Klein, Felix; Nagem, Raymond J; Sandri, Guido

    The Theory of the Top. Volume IV. Technical Applications of the Theory of the Top is the fourth and final volume in a series of self-contained English translations of the classic and definitive treatment of rigid body motion. Key features: * Complete and unabridged presentation with recent advances and additional notes; * Annotations by the translators provide insights into the nature of science and mathematics in the late 19th century; * Each volume interweaves theory and applications. The Theory of the Top was originally presented by Felix Klein as an 1895 lecture at Göttingen University that was broadened in scope and clarified as a result of collaboration with Arnold Sommerfeld.  Graduate students and researchers interested in theoretical and applied mechanics will find this series of books a thorough and insightful account.  Other volumes in the series include Introduction to the Kinematics and Kinetics of the Top, Development of the Theory in the Case of the Heavy Symmetric Top, and Perturbation...

  13. Kinematic top analyses at CDF

    Energy Technology Data Exchange (ETDEWEB)

    Grassmann, H.; CDF Collaboration

    1995-03-01

    We present an update of the top quark analysis using kinematic techniques in p{bar p} collisions at {radical}s = 1.8 TeV with the Collider Detector at Fermilab (CDF). We reported before on a study which used 19.3 pb{sup {minus}1} of data from the 1992--1993 collider run, but now we use a larger data sample of 67 pb{sup {minus}1}. First, we analyze the total transverse energy of the hard collision in W+{ge}3 jet events, showing the likely presence of a t{bar t} component in the event sample. Next, we compare in more detail the kinematic structure of W+ {ge}3 jet events with expectations for top pair production and with background processes, predominantly direct W+ jet production. We again find W+ {ge} 3 jet events which cannot be explained in terms of background, but show kinematic features as expected from top. These events also show evidence for beauty quarks, in agreement with expectations from top, but not compatible with expectations from backgrounds. The findings confirm the observation of top events made earlier in the data of the 1992--1993 collider run.

  14. WordPress Top Plugins

    CERN Document Server

    Corbin, Brandon

    2010-01-01

    Time flies when you're having fun. This is the right way to describe this WordPress Top Plugins book by Brandon Corbin. With real world examples and by showing you the perks of having these plugins installed on your websites, the author is all set to captivate your interest from start to end. Regardless of whether this is your first time working with WordPress, or you're a seasoned WordPress coding ninja, WordPress Top Plugins will walk you through finding and installing the best plugins for generating and sharing content, building communities and reader base, and generating real advertising r

  15. Climbing back to the top

    Energy Technology Data Exchange (ETDEWEB)

    Curry, Lynn

    2010-07-01

    California - the top wind producer in the US since the 1980s lost its lead in 2008 in the face of intense competition from other states. But backed by strong financial and political support from the government, California's wind energy sector is slowly making a comeback. (orig.)

  16. Kowalevski top in quantum mechanics

    International Nuclear Information System (INIS)

    Matsuyama, A.

    2013-01-01

    The quantum mechanical Kowalevski top is studied by the direct diagonalization of the Hamiltonian. The spectra show different behaviors depending on the region divided by the bifurcation sets of the classical invariant tori. Some of these spectra are nearly degenerate due to the multiplicity of the invariant tori. The Kowalevski top has several symmetries and symmetry quantum numbers can be assigned to the eigenstates. We have also carried out the semiclassical quantization of the Kowalevski top by the EBK formulation. It is found that the semiclassical spectra are close to the exact values, thus the eigenstates can be also labeled by the integer quantum numbers. The symmetries of the system are shown to have close relations with the semiclassical quantum numbers and the near-degeneracy of the spectra. -- Highlights: •Quantum spectra of the Kowalevski top are calculated. •Semiclassical quantization is carried out by the EBK formulation. •Quantum states are labeled by the semiclassical integer quantum numbers. •Multiplicity of the classical torus makes the spectra nearly degenerate. •Symmetries, quantum numbers and near-degenerate spectra are closely related

  17. Top production at hadron colliders

    Indian Academy of Sciences (India)

    mulated by the summer of 2010, the first top quark event candidates were observed and ..... Result of combined fit to data in the exclusive three-jet bin, the exclusive .... Figure 7 shows the results of a model-independent measurement of.

  18. TEMAC, Top Event Sensitivity Analysis

    International Nuclear Information System (INIS)

    Iman, R.L.; Shortencarier, M.J.

    1988-01-01

    1 - Description of program or function: TEMAC is designed to permit the user to easily estimate risk and to perform sensitivity and uncertainty analyses with a Boolean expression such as produced by the SETS computer program. SETS produces a mathematical representation of a fault tree used to model system unavailability. In the terminology of the TEMAC program, such a mathematical representation is referred to as a top event. The analysis of risk involves the estimation of the magnitude of risk, the sensitivity of risk estimates to base event probabilities and initiating event frequencies, and the quantification of the uncertainty in the risk estimates. 2 - Method of solution: Sensitivity and uncertainty analyses associated with top events involve mathematical operations on the corresponding Boolean expression for the top event, as well as repeated evaluations of the top event in a Monte Carlo fashion. TEMAC employs a general matrix approach which provides a convenient general form for Boolean expressions, is computationally efficient, and allows large problems to be analyzed. 3 - Restrictions on the complexity of the problem - Maxima of: 4000 cut sets, 500 events, 500 values in a Monte Carlo sample, 16 characters in an event name. These restrictions are implemented through the FORTRAN 77 PARAMATER statement

  19. Top mass measurement at CDF

    International Nuclear Information System (INIS)

    Rolli, S.

    1996-06-01

    We present the measurement of the top quark mass using L = 110 pb -1 data sample of pp collisions at √s = 1.8 TeV collected with the Collider Detector at Fermilab (CDF). We show the results for the different channels and discuss with some emphasis the determination of the systematic uncertainties. 7 refs., 10 figs., 5 tabs

  20. Observation of the Top Quark

    Science.gov (United States)

    Kim, S. B.

    1995-08-01

    Top quark production is observed in{bar p}p collisions at{radical}s= 1.8 TeV at the Fermilab Tevatron. The Collider Detector at Fermilab (CDF) and D{O} observe signals consistent with t{bar t} to WWb{bar b}, but inconsistent with the background prediction by 4.8{sigma} (CDF), 4.6a (D{O}). Additional evidence for the top quark Is provided by a peak in the reconstructed mass distribution. The kinematic properties of the excess events are consistent with the top quark decay. They measure the top quark mass to be 176{plus_minus}8(stat.){plus_minus}10(sys.) GeV/c{sup 2} (CDF), 199{sub -21}{sup+19}(stat.){plus_minus}22(sys.) GeV/c{sup 2} (D{O}), and the t{bar t} production cross section to be 6.8{sub -2.4}{sup+3.6}pb (CDF), 6.4{plus_minus}2.2 pb (D{O}).