Search results for: cost stream
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6601

Search results for: cost stream

4621 The Impact of Urbanisation on Sediment Concentration of Ginzo River in Katsina City, Katsina State, Nigeria

Authors: Ahmed A. Lugard, Mohammed A. Aliyu

Abstract:

This paper studied the influence of urban development and its accompanied land surface transformation on sediment concentration of a natural flowing Ginzo river across the city of Katsina. An opposite twin river known as Tille river, which is less urbanized, was used to compare the result of the sediment concentration of the Ginzo River in order to ascertain the consequences of the urban area on impacting the sediment concentration. An instrument called USP 61 point integrating cable way sampler described by Gregory and walling (1973), was used to collect the suspended sediment samples in the wet season months of June, July, August and September. The result obtained in the study shows that only the sample collected at the peripheral site of the city, which is mostly farmland areas resembles the results in the four sites of Tille river, which is the reference stream in the study. It was found to be only + 10% different from one another, while at the other three sites of the Ginzo which are highly urbanized the disparity ranges from 35-45% less than what are obtained at the four sites of Tille River. In the generalized assessment, the t-distribution result applied to the two set of data shows that there is a significant difference between the sediment concentration of urbanized River Ginzo and that of less urbanized River Tille. The study further discovered that the less sediment concentration found in urbanized River Ginzo is attributed to concretization of surfaced, tarred roads, concretized channeling of segments of the river including the river bed and reserved open grassland areas, all within the catchments. The study therefore concludes that urbanization affect not only the hydrology of an urbanized river basin, but also the sediment concentration which is a significant aspect of its geomorphology. This world certainly affects the flood plain of the basin at a certain point which might be a suitable land for cultivation. It is recommended here that further studies on the impact of urbanization on River Basins should focus on all elements of geomorphology as it has been on hydrology. This would make the work rather complete as the two disciplines are inseparable from each other. The authorities concern should also trigger a more proper environmental and land use management policies to arrest the menace of land degradation and related episodic events.

Keywords: environment, infiltration, river, urbanization

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4620 Micro-Filtration with an Inorganic Membrane

Authors: Benyamina, Ouldabess, Bensalah

Abstract:

The aim of this study is to use membrane technique for filtration of a coloring solution. the preparation of the micro-filtration membranes is based on a natural clay powder with a low cost, deposited on macro-porous ceramic supports. The micro-filtration membrane provided a very large permeation flow. Indeed, the filtration effectiveness of membrane was proved by the total discoloration of bromothymol blue solution with initial concentration of 10-3 mg/L after the first minutes.

Keywords: the inorganic membrane, micro-filtration, coloring solution, natural clay powder

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4619 The Jurisprudential Evolution of Corruption Offenses in Spain: Before and after the Economic Crisis

Authors: Marta Fernandez Cabrera

Abstract:

The period of economic boom generated by the housing bubble created a climate of social indifference to the problem of corruption. This resulted in the persecution and conviction for these criminal offenses being low. After the economic recession, social awareness about the problem of corruption has increased. This has led to the Spanish citizenship requiring the public authorities to try to end the problem in the most effective way possible. In order to respond to the continuous social demands that require an exemplary punishment, the legislator has made changes in crimes against the public administration in the Spanish Criminal Code. However, from the point of view of criminal law, the social change has not served to modify only the law, but also the jurisprudence. After the recession, judges are punishing more severely these conducts than in the past. Before the crisis, it was usual for criminal judges to divert relevant behavior to other areas of the legal system such as administrative law and acquit in the criminal field. Criminal judges have considered that administrative law already has mechanisms that can effectively deal with this type of behavior in order to respect the principle of subsidiarity or ultima ratio. It has also been usual for criminal judges to acquit civil servants due to the absence of requirements unrelated to the applicable offense. For example, they have required an economic damage to the public administration when the offense in the criminal code does not require it. Nevertheless, for some years, these arguments have either partially disappeared or considerably transformed. Since 2010, a jurisprudential stream has been consolidated that aims to provide a more severe response to corruption than it had received until now. This change of opinion, together with greater prosecution of these behaviors by judges and prosecutors, has led to a significant increase in the number of individuals convicted of corruption crimes. This paper has two objectives. The first one is to show that even though judges apply the law impartially, they are flexible to social changes. The second one is to identify the erroneous arguments the courts have used up until now. To carry out the present paper, it has been done a detailed analysis of the judgments of the supreme court before and after the year 2010. Therefore, the jurisprudential analysis is complemented with the statistical data on corruption available.

Keywords: corruption, public administration, social perception, ultima ratio principle

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4618 Development of Solar Poly House Tunnel Dryer (STD) for Medicinal Plants

Authors: N. C. Shahi, Anupama Singh, E. Kate

Abstract:

Drying is practiced to enhance the storage life, to minimize losses during storage, and to reduce transportation costs of agricultural products. Drying processes range from open sun drying to industrial drying. In most of the developing countries, use of fossil fuels for drying of agricultural products has not been practically feasible due to unaffordable costs to majority of the farmers. On the other hand, traditional open sun drying practiced on a large scale in the rural areas of the developing countries suffers from high product losses due to inadequate drying, fungal growth, encroachment of insects, birds and rodents, etc. To overcome these problems a middle technology dryer having low cost need to be developed for farmers. In case of mechanical dryers, the heated air is the main driving force for removal of moisture. The air is heated either electrically or by burning wood, coal, natural gas etc. using heaters. But, all these common sources have finite supplies. The lifetime is estimated to range from 15 years for a natural gas to nearly 250 years for coal. So, mankind must turn towards its safe and reliable utilization and may have undesirable side effects. The mechanical drying involves higher cost of drying and open sun drying deteriorates the quality. The solar tunnel dryer is one of promising option for drying various agricultural and agro-industrial products on large scale. The advantage of Solar tunnel dryer is its relatively cheaper cost of construction and operation. Although many solar dryers have been developed, still there is a scope of modification in them. Therefore, an attempt was made to develop Solar tunnel dryer and test its performance using highly perishable commodity i.e. leafy vegetables (spinach). The effect of air velocity, loading density and shade net on performance parameters namely, collector efficiency, drying efficiency, overall efficiency of dryer and specific heat energy consumption were also studied. Thus, the need for an intermediate level technology was realized and an effort was made to develop a small scale Solar Tunnel Dryer . A dryer consisted of base frame, semi cylindrical drying chamber, solar collector and absorber, air distribution system with chimney and auxiliary heating system, and wheels for its mobility were the main functional components. Drying of fenugreek was carried out to analyze the performance of the dryer. The Solar Tunnel Dryer temperature was maintained using the auxiliary heating system. The ambient temperature was in the range of 12-33oC. The relative humidity was found inside and outside the Solar Tunnel Dryer in the range of 21-75% and 35-79%, respectively. The solar radiation was recorded in the range of 350-780W/m2 during the experimental period. Studies revealed that total drying time was in range of 230 to 420 min. The drying time in Solar Tunnel Dryer was considerably reduced by 67% as compared to sun drying. The collector efficiency, drying efficiency, overall efficiency and specific heat consumption were determined and were found to be in the range of 50.06- 38.71%, 15.53-24.72%, 4.25 to 13.34% and 1897.54-3241.36 kJ/kg, respectively.

Keywords: overall efficiency, solar tunnel dryer, specific heat consumption, sun drying

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4617 Light Weight Fly Ash Based Composite Material for Thermal Insulation Applications

Authors: Bharath Kenchappa, Kunigal Shivakumar

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Lightweight, low thermal conductivity and high temperature resistant materials or the system with moderate mechanical properties and capable of taking high heating rates are needed in both commercial and military applications. A single material with these attributes is very difficult to find and one needs to come with innovative ideas to make such material system using what is available. To bring down the cost of the system, one has to be conscious about the cost of basic materials. Such a material system can be called as the thermal barrier system. This paper focuses on developing, testing and characterization of material system for thermal barrier applications. The material developed is porous, low density, low thermal conductivity of 0.1062 W/m C and glass transition temperature about 310 C. Also, the thermal properties of the developed material was measured in both longitudinal and thickness direction to highlight the fact that the material shows isotropic behavior. The material is called modified Eco-Core which uses only less than 9% weight of high-char resin in the composite. The filler (reinforcing material) is a component of fly ash called Cenosphere, they are hollow micro-bubbles made of ceramic materials. Special mixing-technique is used to surface coat the fillers with a thin layer of resin to develop a point-to-point contact of particles. One could use commercial ceramic micro-bubbles instead of Cenospheres, but it is expensive. The bulk density of Cenospheres is about 0.35 g/cc and we could accomplish the composite density of about 0.4 g/cc. One percent filler weight of 3mm length standard drywall grade fibers was used to bring the added toughness. Both thermal and mechanical characterization was performed and properties are documented. For higher temperature applications (up to 1,000 C), a hybrid system was developed using an aerogel mat. Properties of combined material was characterized and documented. Thermal tests were conducted on both the bare modified Eco-Core and hybrid materials to assess the suitability of the material to a thermal barrier application. The hybrid material system was found to meet the requirement of the application.

Keywords: aerogel, fly ash, porous material, thermal barrier

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4616 Development of Transmission and Packaging for Parallel Hybrid Light Commercial Vehicle

Authors: Vivek Thorat, Suhasini Desai

Abstract:

The hybrid electric vehicle is widely accepted as a promising short to mid-term technical solution due to noticeably improved efficiency and low emissions at competitive costs. Retro fitment of hybrid components into a conventional vehicle for achieving better performance is the best solution so far. But retro fitment includes major modifications into a conventional vehicle with a high cost. This paper focuses on the development of a P3x hybrid prototype with rear wheel drive parallel hybrid electric Light Commercial Vehicle (LCV) with minimum and low-cost modifications. This diesel Hybrid LCV is different from another hybrid with regard to the powertrain. The additional powertrain consists of continuous contact helical gear pair followed by chain and sprocket as a coupler for traction motor. Vehicle powertrain which is designed for the intended high-speed application. This work focuses on targeting of design, development, and packaging of this unique parallel diesel-electric vehicle which is based on multimode hybrid advantages. To demonstrate the practical applicability of this transmission with P3x hybrid configuration, one concept prototype vehicle has been build integrating the transmission. The hybrid system makes it easy to retrofit existing vehicle because the changes required into the vehicle chassis are a minimum. The additional system is designed for mainly five modes of operations which are engine only mode, electric-only mode, hybrid power mode, engine charging battery mode and regenerative braking mode. Its driving performance, fuel economy and emissions are measured and results are analyzed over a given drive cycle. Finally, the output results which are achieved by the first vehicle prototype during experimental testing is carried out on a chassis dynamometer using MIDC driving cycle. The results showed that the prototype hybrid vehicle is about 27% faster than the equivalent conventional vehicle. The fuel economy is increased by 20-25% approximately compared to the conventional powertrain.

Keywords: P3x configuration, LCV, hybrid electric vehicle, ROMAX, transmission

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4615 The Role of Home Composting in Waste Management Cost Reduction

Authors: Nahid Hassanshahi, Ayoub Karimi-Jashni, Nasser Talebbeydokhti

Abstract:

Due to the economic and environmental benefits of producing less waste, the US Environmental Protection Agency (EPA) introduces source reduction as one of the most important means to deal with the problems caused by increased landfills and pollution. Waste reduction involves all waste management methods, including source reduction, recycling, and composting, which reduce waste flow to landfills or other disposal facilities. Source reduction of waste can be studied from two perspectives: avoiding waste production, or reducing per capita waste production, and waste deviation that indicates the reduction of waste transfer to landfills. The present paper has investigated home composting as a managerial solution for reduction of waste transfer to landfills. Home composting has many benefits. The use of household waste for the production of compost will result in a much smaller amount of waste being sent to landfills, which in turn will reduce the costs of waste collection, transportation and burial. Reducing the volume of waste for disposal and using them for the production of compost and plant fertilizer might help to recycle the material in a shorter time and to use them effectively in order to preserve the environment and reduce contamination. Producing compost in a home-based manner requires very small piece of land for preparation and recycling compared with other methods. The final product of home-made compost is valuable and helps to grow crops and garden plants. It is also used for modifying the soil structure and maintaining its moisture. The food that is transferred to landfills will spoil and produce leachate after a while. It will also release methane and greenhouse gases. But, composting these materials at home is the best way to manage degradable materials, use them efficiently and reduce environmental pollution. Studies have shown that the benefits of the sale of produced compost and the reduced costs of collecting, transporting, and burying waste can well be responsive to the costs of purchasing home compost machine and the cost of related trainings. Moreover, the process of producing home compost may be profitable within 4 to 5 years and as a result, it will have a major role in reducing waste management.

Keywords: compost, home compost, reducing waste, waste management

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4614 Some Issues of Measurement of Impairment of Non-Financial Assets in the Public Sector

Authors: Mariam Vardiashvili

Abstract:

The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: cash-generating assets, non-cash-generating assets, recoverable (usable restorative) value, value of use

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4613 Phytoremediation of Arsenic-Contaminated Soil and Recovery of Valuable Arsenic Products

Authors: Valentine C. Eze, Adam P. Harvey

Abstract:

Contamination of groundwater and soil by heavy metals and metalloids through anthropogenic activities and natural occurrence poses serious environmental challenges globally. A possible solution to this problem is through phytoremediation of the contaminants using hyper-accumulating plants. Conventional phytoremediation treats the contaminated hyper-accumulator biomass as a waste stream which adds no value to the heavy metal(loid)s decontamination process. This study investigates strategies for remediation of soil contaminated with arsenic and the extractive chemical routes for recovery of arsenic and phosphorus from the hyper-accumulator biomass. Pteris cretica ferns species were investigated for their uptake of arsenic from soil containing 200 ± 3ppm of arsenic. The Pteris cretica ferns were shown to be capable of hyper-accumulation of arsenic, with maximum accumulations of about 4427 ± 79mg to 4875 ± 96mg of As per kg of the dry ferns. The arsenic in the Pteris cretica fronds was extracted into various solvents, with extraction efficiencies of 94.3 ± 2.1% for ethanol-water (1:1 v/v), 81.5 ± 3.2% for 1:1(v/v) methanol-water, and 70.8 ± 2.9% for water alone. The recovery efficiency of arsenic from the molybdic acid complex process 90.8 ± 5.3%. Phosphorus was also recovered from the molybdic acid complex process at 95.1 ± 4.6% efficiency. Quantitative precipitation of Mg₃(AsO₄)₂ and Mg₃(PO₄)₂ occurred in the treatment of the aqueous solutions of arsenic and phosphorus after stripping at pH of 8 – 10. The amounts of Mg₃(AsO₄)₂ and Mg₃(PO₄)₂ obtained were 96 ± 7.2% for arsenic and 94 ± 3.4% for phosphorus. The arsenic nanoparticles produced from the Mg₃(AsO₄)₂ recovered from the biomass have the average particles diameter of 45.5 ± 11.3nm. A two-stage reduction process – a first step pre-reduction of As(V) to As(III) with L-cysteine, followed by NaBH₄ reduction of the As(III) to As(0), was required to produced arsenic nanoparticles from the Mg₃(AsO₄)₂. The arsenic nanoparticles obtained are potentially valuable for medical applications, while the Mg₃(AsO₄)₂ could be used as an insecticide. The phosphorus contents of the Pteris cretica biomass was recovered as phosphomolybdic acid complex and converted to Mg₃(PO₄)₂, which could be useful in productions of fertilizer. Recovery of these valuable products from phytoremediation biomass would incentivize and drive commercial industries’ participation in remediation of contaminated lands.

Keywords: phytoremediation, Pteris cretica, hyper-accumulator, solvent extraction, molybdic acid process, arsenic nanoparticles

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4612 Multi-Stakeholder Involvement in Construction and Challenges of Building Information Modeling Implementation

Authors: Zeynep Yazicioglu

Abstract:

Project development is a complex process where many stakeholders work together. Employers and main contractors are the base stakeholders, whereas designers, engineers, sub-contractors, suppliers, supervisors, and consultants are other stakeholders. A combination of the complexity of the building process with a large number of stakeholders often leads to time and cost overruns and irregular resource utilization. Failure to comply with the work schedule and inefficient use of resources in the construction processes indicate that it is necessary to accelerate production and increase productivity. The development of computer software called Building Information Modeling, abbreviated as BIM, is a major technological breakthrough in this area. The use of BIM enables architectural, structural, mechanical, and electrical projects to be drawn in coordination. BIM is a tool that should be considered by every stakeholder with the opportunities it offers, such as minimizing construction errors, reducing construction time, forecasting, and determination of the final construction cost. It is a process spreading over the years, enabling all stakeholders associated with the project and construction to use it. The main goal of this paper is to explore the problems associated with the adoption of BIM in multi-stakeholder projects. The paper is a conceptual study, summarizing the author’s practical experience with design offices and construction firms working with BIM. In the transition period to BIM, three of the challenges will be examined in this paper: 1. The compatibility of supplier companies with BIM, 2. The need for two-dimensional drawings, 3. Contractual issues related to BIM. The paper reviews the literature on BIM usage and reviews the challenges in the transition stage to BIM. Even on an international scale, the supplier that can work in harmony with BIM is not very common, which means that BIM's transition is continuing. In parallel, employers, local approval authorities, and material suppliers still need a 2-D drawing. In the BIM environment, different stakeholders can work on the same project simultaneously, giving rise to design ownership issues. Practical applications and problems encountered are also discussed, providing a number of suggestions for the future.

Keywords: BIM opportunities, collaboration, contract issues about BIM, stakeholders of project

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4611 Physiological Assessment for Straightforward Symptom Identification (PASSify): An Oral Diagnostic Device for Infants

Authors: Kathryn Rooney, Kaitlyn Eddy, Evan Landers, Weihui Li

Abstract:

The international mortality rate for neonates and infants has been declining at a disproportionally low rate when compared to the overall decline in child mortality in recent decades. A significant portion of infant deaths could be prevented with the implementation of low-cost and easy to use physiological monitoring devices, by enabling early identification of symptoms before they progress into life-threatening illnesses. The oral diagnostic device discussed in this paper serves to continuously monitor the key vital signs of body temperature, respiratory rate, heart rate, and oxygen saturation. The device mimics an infant pacifier, designed to be easily tolerated by infants as well as orthodontically inert. The fundamental measurements are gathered via thermistors and a pulse oximeter, each encapsulated in medical-grade silicone and wired internally to a microcontroller chip. The chip then translates the raw measurements into physiological values via an internal algorithm, before outputting the data to a liquid crystal display screen and an Android application. Additionally, a biological sample collection chamber is incorporated into the internal portion of the device. The movement within the oral chamber created by sucking on the pacifier-like device pushes saliva through a small check valve in the distal end, where it is accumulated and stored. The collection chamber can be easily removed, making the sample readily available to be tested for various diseases and analytes. With the vital sign monitoring and sample collection offered by this device, abnormal fluctuations in physiological parameters can be identified and appropriate medical care can be sought. This device enables preventative diagnosis for infants who may otherwise have gone undiagnosed, due to the inaccessibility of healthcare that plagues vast numbers of underprivileged populations.

Keywords: neonate mortality, infant mortality, low-cost diagnostics, vital signs, saliva testing, preventative care

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4610 Impact of Transportation on Access to Reproductive and Maternal Health Services in Northeast Cambodia: A Policy Brief

Authors: Zaman Jawahar, Anne Rouve-Khiev, Elizabeth Hoban, Joanne Williams

Abstract:

Ensuring access to timely obstetric care is essential to prevent maternal deaths. Geographical barriers pose significant challenges for women accessing quality reproductive and maternal health services in rural Cambodia. This policy brief affirms the need to address the issue of transportation and cost (direct and indirect) as critical barriers to accessing reproductive and maternal health (RMH) services in four provinces in Northeast Cambodia (Kratie, Ratanak Kiri, Mondul Kiri, Stung Treng). A systemic search of the literature identified 1,116 articles, and only ten articles from low-and-middle-income countries met the inclusion criteria. The ten articles reported on transportation and cost related to accessing RMH services. In addition, research findings from Partnering to Save Lives (PSL) studies in the four provinces were included in the analysis. Thematic data analysis using the information in the ten articles and PSL research findings was conducted, and the findings are presented in this paper. The key findings are the critical barriers to accessing RMH services in the four provinces because women experience: 1) difficulties finding affordable transportation; 2) lack of available and accessible transportation; 3) greater distance and traveling time to services; 4) poor geographical terrain and; 5) higher opportunity costs. Distance and poverty pose a double burden for the women accessing RMH services making a facility-based delivery less feasible compared to home delivery. Furthermore, indirect and hidden costs associated with institutional delivery may have an impact on women’s decision to seek RMH care. Existing health financing schemes in Cambodia such as the Health Equity Fund (HEF) and the Voucher Scheme contributed to the solution but have also shown some limitations. These schemes contribute to improving access to RMH services for the poorest group, but the barrier of transportation costs remains. In conclusion, initiatives that are proven to be effective in the Cambodian context should continue or be expanded in conjunction with the HEF, and special consideration should be given to communities living in geographically remote regions and difficult to access areas. The following strategies are recommended: 1) maintain and further strengthen transportation support in the HEF scheme; 2) expand community-based initiatives such as Community Managed Health Equity Funds and Village Saving Loans Associations; 3) establish maternity waiting homes; and 4) include antenatal and postnatal care in the provision of integrated outreach services. This policy brief can be used to inform key policymakers and provide evidence that can assist them to develop strategies to increase poor women’s access to RMH services in low-income settings, taking into consideration the geographic distance and other indirect costs associated with a facility-based delivery.

Keywords: access, barriers, northeast Cambodia, reproductive and maternal health service, transportation and cost

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4609 Detecting the Palaeochannels Based on Optical Data and High-Resolution Radar Data for Periyarriver Basin

Authors: S. Jayalakshmi, Gayathri S., Subiksa V., Nithyasri P., Agasthiya

Abstract:

Paleochannels are the buried part of an active river system which was separated from the active river channel by the process of cutoff or abandonment during the dynamic evolution of the active river. Over time, they are filled by young unconsolidated or semi-consolidated sediments. Additionally, it is impacted by geo morphological influences, lineament alterations, and other factors. The primary goal of this study is to identify the paleochannels in Periyar river basin for the year 2023. Those channels has a high probability in the presence of natural resources, including gold, platinum,tin,an duranium. Numerous techniques are used to map the paleochannel. Using the optical data, Satellite images were collected from various sources, which comprises multispectral satellite images from which indices such as Normalized Difference Vegetation Index (NDVI),Normalized Difference Water Index (NDWI), Soil Adjusted Vegetative Index (SAVI) and thematic layers such as Lithology, Stream Network, Lineament were prepared. Weights are assigned to each layer based on its importance, and overlay analysis has done, which concluded that the northwest region of the area has shown some paleochannel patterns. The results were cross-verified using the results obtained using microwave data. Using Sentinel data, Synthetic Aperture Radar (SAR) Image was extracted from European Space Agency (ESA) portal, pre-processed it using SNAP 6.0. In addition to that, Polarimetric decomposition technique has incorporated to detect the paleochannels based on its scattering property. Further, Principal component analysis has done for enhanced output imagery. Results obtained from optical and microwave radar data were compared and the location of paleochannels were detected. It resulted six paleochannels in the study area out of which three paleochannels were validated with the existing data published by Department of Geology and Environmental Science, Kerala. The other three paleochannels were newly detected with the help of SAR image.

Keywords: paleochannels, optical data, SAR image, SNAP

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4608 Sedimentological and Geochemical Characteristics of Aeolian Sediments and Their Implication for Sand Origin in the Yarlung Zangbo River Valley, Southern Qinghai-Tibetan Plateau

Authors: Na Zhou, Chun-Lai Zhang, Qing Li, Bingqi Zhu, Xun-Ming Wang

Abstract:

The understanding of the dynamics of aeolian sand in the Yarlung Zangbo River Valley (YLZBV), southern Qinghai-Tibetan Plateau, including its origins, transportation,and deposition, remains preliminary. In this study, we investigated the extensive origin of aeolian sediments in the YLZBV by analyzing the distribution and composition of sediment’s grain size and geochemical composition in dune sediments collected from the wide river terraces. The major purpose is to characterize the sedimentological and geochemical compositions of these aeolian sediments, trace back to their sources, and understand their influencing factors. As a result, the grain size and geochemistry variations, which showed a significant correlation between grain sizes distribution and element abundances, give a strong evidence that the important part of the aeolian sediments in the downstream areas was firstly derived from the upper reaches by intense fluvial processes. However, the sediments experienced significant mixing process with local inputs and reconstructed by regional wind transportation. The diverse compositions and tight associations in the major and trace element geochemistry between the up- and down-stream aeolian sediments and the local detrital rocks, which were collected from the surrounding mountains, suggest that the upstream aeolian sediments had originated from the various close-range rock types, and experienced intensive mixing processes via aeolian- fluvial dynamics. Sand mass transported by water and wind was roughly estimated to qualify the interplay between the aeolian and fluvial processes controlling the sediment transport, yield, and ultimately shaping the aeolian landforms in the mainstream of the YLZBV.

Keywords: grain size distribution, geochemistry, wind and water load, sand source, Yarlung Zangbo River Valley

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4607 Increasing Sulfur Handling Cost Efficiency Using the Eco Sulfur Paving Block Method at PT Pertamina EP Field Cepu

Authors: Adha Bayu Wijaya, A. Zainal Abidin, Naufal Baihaqi, Joko Suprayitno, Astika Titistiti, Muslim Adi Wijaya, Endah Tri Lestari, Agung Wibowo

Abstract:

Sulfur is a non-metallic chemical element in the form of a yellow crystalline solid with the chemical formula, and is formed from several types of natural and artificial chemical reactions. Commercial applications of sulfur processed products can be found in various aspects of life, for example in the use of processed sulfur as paving blocks. The Gundih Central Processing Plant (CPP) is capable of producing 14 tons/day of sulfur pellets. This amount comes from the high H2S content of the wells with a total concentration of 20,000 ppm and a volume accumulation of 14 MMSCFD acid gas. H2S is converted to sulfur using the thiobacillus microbe in the Biological Sulfur Recovery Unit (BSRU) with a sulfur product purity level greater than 95%. In 2018 sulfur production at Gundih CPP was recorded at 4044 tons which could potentially trigger serious problems from an environmental aspect. The use of sulfur as material for making paving blocks is an alternative solution in addressing the potential impact on the environment, as regulated by Government Regulation No.22 of Year 2021 concerning the Waste Management of Non-Hazardous and Toxic Substances (B3), and the high cost of handling sulfur by third parties. The design mix of ratio sulfur paving blocks is 22% cements, rock ash 67%, and 11% of sulfur pellets. The sulfur used in making the paving mixture is pure sulfur, namely the side product category without any contaminants, thereby eliminating the potential for environmental pollution when implementing sulfur paving. Strength tests of sulfur paving materials have also been confirmed by external laboratories. The standard used in making sulfur paving blocks refers to the SNI 03-0691-1996 standard. With the results of sulfur paving blocks made according to quality B. Currently, sulfur paving blocks are used in building access to wells locations and in public roads in the Cepu Field area as a contribution from Corporate Social Responsibility (CSR).

Keywords: sulphur, innovation, paving block, CSR, sulphur paving

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4606 Managing Sunflower Price Risk from a South African Oil Crushing Company’s Perspective

Authors: Daniel Mokatsanyane, Johnny Jansen Van Rensburg

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The integral role oil-crushing companies play in sunflower oil production is often overlooked to offer high-quality oil to refineries and end consumers. Sunflower oil crushing companies in South Africa are exposed to price fluctuations resulting from the local and international markets. Hedging instruments enable these companies to hedge themselves against unexpected prices spikes and to ensure sustained profitability. A crushing company is a necessary middleman, and as such, these companies have exposure to the purchasing and selling sides of sunflower. Sunflower oil crushing companies purchase sunflower seeds from farmers or agricultural companies that provide storage facilities. The purchasing price is determined by the supply and demand of sunflower seed, both national and international. When the price of sunflower seeds in South Africa is high but still below import parity, then the crush margins realised by these companies are reduced or even negative at times. There are three main products made by sunflower oil crushing companies, oil, meal, and shells. Profits are realised from selling three products, namely, sunflower oil, meal and shells. However, when selling sunflower oil to refineries, sunflower oil crushing companies needs to hedge themselves against a reduction in vegetable oil prices. Hedging oil prices is often done via futures and is subject to specific volume commitments before a hedge position can be taken in. Furthermore, South African oil-crushing companies hedge sunflower oil with international, Over-the-counter contracts as South Africa is a price taker of sunflower oil and not a price maker. As such, South Africa provides a fraction of the world’s sunflower oil supply and, therefore, has minimal influence on price changes. The advantage of hedging using futures ensures that the sunflower crushing company will know the profits they will realise, but the downside is that they can no longer benefit from a price increase. Alternative hedging instruments like options might pose a solution to the opportunity cost does not go missing and that profit margins are locked in at the best possible prices for the oil crushing company. This paper aims to investigate the possibility of employing options alongside futures to simulate different scenarios to determine if options can bridge the opportunity cost gap.

Keywords: derivatives, hedging, price risk, sunflower, sunflower oil, South Africa

Procedia PDF Downloads 164
4605 Energy Trading for Cooperative Microgrids with Renewable Energy Resources

Authors: Ziaullah, Shah Wahab Ali

Abstract:

Micro-grid equipped with heterogeneous energy resources present the idea of small scale distributed energy management (DEM). DEM helps in minimizing the transmission and operation costs, power management and peak load demands. Micro-grids are collections of small, independent controllable power-generating units and renewable energy resources. Micro-grids also motivate to enable active customer participation by giving accessibility of real-time information and control to the customer. The capability of fast restoration against faulty situation, integration of renewable energy resources and Information and Communication Technologies (ICT) make micro-grid as an ideal system for distributed power systems. Micro-grids can have a bank of energy storage devices. The energy management system of micro-grid can perform real-time energy forecasting of renewable resources, energy storage elements and controllable loads in making proper short-term scheduling to minimize total operating costs. We present a review of existing micro-grids optimization objectives/goals, constraints, solution approaches and tools used in micro-grids for energy management. Cost-benefit analysis of micro-grid reveals that cooperation among different micro-grids can play a vital role in the reduction of import energy cost and system stability. Cooperative micro-grids energy trading is an approach to electrical distribution energy resources that allows local energy demands more control over the optimization of power resources and uses. Cooperation among different micro-grids brings the interconnectivity and power trading issues. According to the literature, it shows that open area of research is available for cooperative micro-grids energy trading. In this paper, we proposed and formulated the efficient energy management/trading module for interconnected micro-grids. It is believed that this research will open new directions in future for energy trading in cooperative micro-grids/interconnected micro-grids.

Keywords: distributed energy management, information and communication technologies, microgrid, energy management

Procedia PDF Downloads 371
4604 Alternative Energy and Carbon Source for Biosurfactant Production

Authors: Akram Abi, Mohammad Hossein Sarrafzadeh

Abstract:

Because of their several advantages over chemical surfactants, biosurfactants have given rise to a growing interest in the past decades. Advantages such as lower toxicity, higher biodegradability, higher selectivity and applicable at extreme temperature and pH which enables them to be used in a variety of applications such as: enhanced oil recovery, environmental and pharmaceutical applications, etc. Bacillus subtilis produces a cyclic lipopeptide, called surfactin, which is one of the most powerful biosurfactants with ability to decrease surface tension of water from 72 mN/m to 27 mN/m. In addition to its biosurfactant character, surfactin exhibits interesting biological activities such as: inhibition of fibrin clot formation, lyses of erythrocytes and several bacterial spheroplasts, antiviral, anti-tumoral and antibacterial properties. Surfactin is an antibiotic substance and has been shown recently to possess anti-HIV activity. However, application of biosurfactants is limited by their high production cost. The cost can be reduced by optimizing biosurfactant production using cheap feed stock. Utilization of inexpensive substrates and unconventional carbon sources like urban or agro-industrial wastes is a promising strategy to decrease the production cost of biosurfactants. With suitable engineering optimization and microbiological modifications, these wastes can be used as substrates for large-scale production of biosurfactants. As an effort to fulfill this purpose, in this work we have tried to utilize olive oil as second carbon source and also yeast extract as second nitrogen source to investigate the effect on both biomass and biosurfactant production improvement in Bacillus subtilis cultures. Since the turbidity of the culture was affected by presence of the oil, optical density was compromised and no longer could be used as an index of growth and biomass concentration. Therefore, cell Dry Weight measurements with applying necessary tactics for removing oil drops to prevent interference with biomass weight were carried out to monitor biomass concentration during the growth of the bacterium. The surface tension and critical micelle dilutions (CMD-1, CMD-2) were considered as an indirect measurement of biosurfactant production. Distinctive and promising results were obtained in the cultures containing olive oil compared to cultures without it: more than two fold increase in biomass production (from 2 g/l to 5 g/l) and considerable reduction in surface tension, down to 40 mN/m at surprisingly early hours of culture time (only 5hr after inoculation). This early onset of biosurfactant production in this culture is specially interesting when compared to the conventional cultures at which this reduction in surface tension is not obtained until 30 hour of culture time. Reducing the production time is a very prominent result to be considered for large scale process development. Furthermore, these results can be used to develop strategies for utilization of agro-industrial wastes (such as olive oil mill residue, molasses, etc.) as cheap and easily accessible feed stocks to decrease the high costs of biosurfactant production.

Keywords: agro-industrial waste, bacillus subtilis, biosurfactant, fermentation, second carbon and nitrogen source, surfactin

Procedia PDF Downloads 297
4603 Fermentation of Pretreated Herbaceous Cellulosic Wastes to Ethanol by Anaerobic Cellulolytic and Saccharolytic Thermophilic Clostridia

Authors: Lali Kutateladze, Tamar Urushadze, Tamar Dudauri, Besarion Metreveli, Nino Zakariashvili, Izolda Khokhashvili, Maya Jobava

Abstract:

Lignocellulosic waste streams from agriculture, paper and wood industry are renewable, plentiful and low-cost raw materials that can be used for large-scale production of liquid and gaseous biofuels. As opposed to prevailing multi-stage biotechnological processes developed for bioconversion of cellulosic substrates to ethanol where high-cost cellulase preparations are used, Consolidated Bioprocessing (CBP) offers to accomplish cellulose and xylan hydrolysis followed by fermentation of both C6 and C5 sugars to ethanol in a single-stage process. Syntrophic microbial consortium comprising of anaerobic, thermophilic, cellulolytic, and saccharolytic bacteria in the genus Clostridia with improved ethanol productivity and high tolerance to fermentation end-products had been proposed for achieving CBP. 65 new strains of anaerobic thermophilic cellulolytic and saccharolytic Clostridia were isolated from different wetlands and hot springs in Georgia. Using new isolates, fermentation of mechanically pretreated wheat straw and corn stalks was done under oxygen-free nitrogen environment in thermophilic conditions (T=550C) and pH 7.1. Process duration was 120 hours. Liquid and gaseous products of fermentation were analyzed on a daily basis using Perkin-Elmer gas chromatographs with flame ionization and thermal detectors. Residual cellulose, xylan, xylose, and glucose were determined using standard methods. Cellulolytic and saccharolytic bacteria strains degraded mechanically pretreated herbaceous cellulosic wastes and fermented glucose and xylose to ethanol, acetic acid and gaseous products like hydrogen and CO2. Specifically, maximum yield of ethanol was reached at 96 h of fermentation and varied between 2.9 – 3.2 g/ 10 g of substrate. The content of acetic acid didn’t exceed 0.35 g/l. Other volatile fatty acids were detected in trace quantities.

Keywords: anaerobic bacteria, cellulosic wastes, Clostridia sp, ethanol

Procedia PDF Downloads 289
4602 To Identify the Importance of Telemedicine in Diabetes and Its Impact on Hba1c

Authors: Sania Bashir

Abstract:

A promising approach to healthcare delivery, telemedicine makes use of communication technology to reach out to remote regions of the world, allowing for beneficial interactions between diabetic patients and healthcare professionals as well as the provision of affordable and easily accessible medical care. The emergence of contemporary care models, fueled by the pervasiveness of mobile devices, provides better information, offers low cost with the best possible outcomes, and is known as digital health. It involves the integration of collected data using software and apps, as well as low-cost, high-quality outcomes. The goal of this study is to assess how well telemedicine works for diabetic patients and how it impacts their HbA1c levels. A questionnaire-based survey of 300 diabetics included 150 patients in each of the groups receiving usual care and via telemedicine. A descriptive and observational study that lasted from September 2021 to May 2022 was conducted. HbA1c has been gathered for both categories every three months. A remote monitoring tool has been used to assess the efficacy of telemedicine and continuing therapy instead of the customary three monthly meetings like in-person consultations. The patients were (42.3) 18.3 years old on average. 128 men were outnumbered by 172 women (57.3% of the total). 200 patients (66.6%) have type 2 diabetes, compared to over 100 (33.3%) candidates for type 1. Despite the average baseline BMI being within normal ranges at 23.4 kg/m², the mean baseline HbA1c (9.45 1.20) indicates that glycemic treatment is not well-controlled at the time of registration. While patients who use telemedicine experienced a mean percentage change of 10.5, those who visit the clinic experienced a mean percentage change of 3.9. Changes in HbA1c are dependent on several factors, including improvements in BMI (61%) after 9 months of research and compliance with healthy lifestyle recommendations for diet and activity. More compliance was achieved by the telemedicine group. It is an undeniable reality that patient-physician communication is crucial for enhancing health outcomes and avoiding long-term issues. Telemedicine has shown its value in the management of diabetes and holds promise as a novel technique for improved clinical-patient communication in the twenty-first century.

Keywords: diabetes, digital health, mobile app, telemedicine

Procedia PDF Downloads 86
4601 Optimizing the Insertion of Renewables in the Colombian Power Sector

Authors: Felipe Henao, Yeny Rodriguez, Juan P. Viteri, Isaac Dyner

Abstract:

Colombia is rich in natural resources and greatly focuses on the exploitation of water for hydroelectricity purposes. Alternative cleaner energy sources, such as solar and wind power, have been largely neglected despite: a) its abundance, b) the complementarities between hydro, solar and wind power, and c) the cost competitiveness of renewable technologies. The current limited mix of energy sources creates considerable weaknesses for the system, particularly when facing extreme dry weather conditions, such as El Niño event. In the past, El Niño have exposed the truly consequences of a system heavily dependent on hydropower, i.e. loss of power supply, high energy production costs, and loss of overall competitiveness for the country. Nonetheless, it is expected that the participation of hydroelectricity will increase in the near future. In this context, this paper proposes a stochastic lineal programming model to optimize the insertion of renewable energy systems (RES) into the Colombian electricity sector. The model considers cost-based generation competition between traditional energy technologies and alternative RES. This work evaluates the financial, environmental, and technical implications of different combinations of technologies. Various scenarios regarding the future evolution of costs of the technologies are considered to conduct sensitivity analysis of the solutions – to assess the extent of the participation of the RES in the Colombian power sector. Optimization results indicate that, even in the worst case scenario, where costs remain constant, the Colombian power sector should diversify its portfolio of technologies and invest strongly in solar and wind power technologies. The diversification through RES will contribute to make the system less vulnerable to extreme weather conditions, reduce the overall system costs, cut CO2 emissions, and decrease the chances of having national blackout events in the future. In contrast, the business as usual scenario indicates that the system will turn more costly and less reliable.

Keywords: energy policy and planning, stochastic programming, sustainable development, water management

Procedia PDF Downloads 287
4600 Urban Ethical Fashion Networks of Design, Production and Retail in Taiwan

Authors: WenYing Claire Shih, Konstantinos Agrafiotis

Abstract:

The circular economy has become one of the seven fundamental pillars of Taiwan’s economic development, as this is promulgated by the government. The model of the circular economy, with its fundamental premise of waste elimination, can transform the textile and clothing sectors from major pollutant industries to a much cleaner alternative for a better quality of all citizens’ lives. In a related vein, the notion of the creative economy and more specifically the fashion industry can prompt similar results in terms of jobs and wealth creation. The combining forces of the circular and creative economies and their beneficial output have resulted in the configuration of ethical urban networks which potentially may lead to sources of competitive advantage. All actors involved in the configuration of this urban ethical fashion network from public authorities to private enterprise can bring about positive changes in the urban setting. Preliminary results through action research show that this configuration is an attainable task in terms of circularity by reducing fabric waste produced from local textile mills and through innovative methods of design, production and retail around urban spaces where the network has managed to generate a stream of jobs and financial revenues for all participants. The municipal authorities as the facilitating platform have been of paramount importance in this public-private partnership. In the explorative pilot study conducted about a network of production, consumption in terms of circularity of fashion products, we have experienced a positive disposition. As the network will be fully functional by attracting more participant firms from the textile and clothing sectors, it can be beneficial to Taiwan’s soft power in the region and simultaneously elevate citizens’ awareness on circular methods of fashion production, consumption and disposal which can also lead to the betterment of urban lifestyle and may open export horizons for the firms.

Keywords: the circular economy, the creative economy, ethical urban networks, action research

Procedia PDF Downloads 134
4599 Physical and Mechanical Behavior of Compressed Earth Blocks Stabilized with Ca(OH)2 on Sub-Humid Warm Weather

Authors: D. Castillo T., Luis F. Jimenez

Abstract:

The compressed earth blocks (CEBs) constitute an alternative as a constructive element for building homes in regions with high levels of poverty and marginalization. Such is the case of Southeastern Mexico, where the population, predominantly indigene, build their houses with feeble materials like wood and palm, vulnerable to extreme weather in the area, because they do not have the financial resources to acquire concrete blocks. There are several advantages that can provide BTCs compared to traditional vibro-compressed concrete blocks, such as the availability of materials, low manufacturing cost and reduced CO2 emissions to the atmosphere for not be subjected to a burning process. However, to improve its mechanical properties and resistance to adverse weather conditions in terms of humidity and temperature of the sub-humid climate zones, it requires the use of a chemical stabilizer; in this case we chose Ca(OH)2. The stabilization method Eades-Grim was employed, according to ASTM C977-03. This method measures the optimum amount of lime required to stabilize the soil, increasing the pH to 12.4 or higher. The minimum amount of lime required in this experiment was 1% and the maximum was 10%. The employed material was clay unconsolidated low to medium plasticity (CL type according to the Unified Soil Classification System). Based on these results, the CEBs manufacturing process was determined. The obtained blocks were from 10x15x30 cm using a mixture of soil, water and lime in different proportions. Later these blocks were put to dry outdoors and subjected to several physical and mechanical tests, such as compressive strength, absorption and drying shrinkage. The results were compared with the limits established by the Mexican Standard NMX-C-404-ONNCCE-2005 for the construction of housing walls. In this manner an alternative and sustainable material was obtained for the construction of rural households in the region, with better security conditions, comfort and cost.

Keywords: calcium hydroxide, chemical stabilization, compressed earth blocks, sub-humid warm weather

Procedia PDF Downloads 397
4598 In-Situ Sludge Minimization Using Integrated Moving Bed Biofilm Reactor for Industrial Wastewater Treatment

Authors: Vijay Sodhi, Charanjit Singh, Neelam Sodhi, Puneet P. S. Cheema, Reena Sharma, Mithilesh K. Jha

Abstract:

The management and secure disposal of the biosludge generated from widely commercialized conventional activated sludge (CAS) treatments become a potential environmental issue. Thus, a sustainable technological upgradation to the CAS for sludge yield minimization has recently been gained serious attention of the scientific community. A number of recently reported studies effectively addressed the remedial technological advancements that in monopoly limited to the municipal wastewater. Moreover, the critical review of the literature signifies side-stream sludge minimization as a complex task to maintain. In this work, therefore, a hybrid moving bed biofilm reactor (MBBR) configuration (named as AMOMOX process) for in-situ minimization of the excess biosludge generated from high organic strength tannery wastewater has been demonstrated. The AMOMOX collectively stands for anoxic MBBR (as AM), aerobic MBBR (OM) and an oxic CAS (OX). The AMOMOX configuration involved a combined arrangement of an anoxic MBBR and oxic MBBR coupled with the aerobic CAS. The AMOMOX system was run in parallel with an identical CAS reactor. Both system configurations were fed with same influent to judge the real-time operational changes. For the AMOMOX process, the strict maintenance of operational strategies resulted about 95% removal of NH4-N and SCOD from tannery wastewater. Here, the nourishment of filamentous microbiota and purposeful promotion of cell-lysis effectively sustained sludge yield (Yobs) lowering upto 0.51 kgVSS/kgCOD. As a result, the volatile sludge scarcity apparent in the AMOMOX system succeeded upto 47% reduction of the excess biosludge. The corroborated was further supported by FE-SEM imaging and thermogravimetric analysis. However, the detection of microbial strains habitat underlying extended SRT (23-26 days) of the AMOMOX system would be the matter of further research.

Keywords: tannery wastewater, moving bed biofilm reactor, sludhe yield, sludge minimization, solids retention time

Procedia PDF Downloads 68
4597 Legislator’s Liability – Sovereign Immunity and Rule of Law

Authors: Isabel Mousinho de Figueiredo

Abstract:

Traditionally it was held that the king can do no wrong. History has proved otherwise, and both the rule of law and the open society call for a diversification of checks and balances, including civil liability in tort. Most jurisdictions are right to fear the excessive cost of such liability for the innocent taxpayer. There are notwithstanding extreme instances where refusing compensation is perceived to be outrageous. Many public bodies end up handing out on a voluntary basis, which leaves room to question its legality and merit. Instead, some criteria can shed light on the fairness of an underlying rationale of such compensation and cordon it off within reasonable limits.

Keywords: comparative law, liability of legislators, public bodies, tort law

Procedia PDF Downloads 101
4596 Formula Student Car: Design, Analysis and Lap Time Simulation

Authors: Rachit Ahuja, Ayush Chugh

Abstract:

Aerodynamic forces and moments, as well as tire-road forces largely affects the maneuverability of the vehicle. Car manufacturers are largely fascinated and influenced by various aerodynamic improvements made in formula cars. There is constant effort of applying these aerodynamic improvements in road vehicles. In motor racing, the key differentiating factor in a high performance car is its ability to maintain highest possible acceleration in appropriate direction. One of the main areas of concern in motor racing is balance of aerodynamic forces and stream line the flow of air across the body of the vehicle. At present, formula racing cars are regulated by stringent FIA norms, there are constrains for dimensions of the vehicle, engine capacity etc. So one of the fields in which there is a large scope of improvement is aerodynamics of the vehicle. In this project work, an attempt has been made to design a formula- student (FS) car, improve its aerodynamic characteristics through steady state CFD simulations and simultaneously calculate its lap time. Initially, a CAD model of a formula student car is made using SOLIDWORKS as per the given dimensions and a steady-state external air-flow simulation is performed on the baseline model of the formula student car without any add on device to evaluate and analyze the air-flow pattern around the car and aerodynamic forces using FLUENT Solver. A detailed survey on different add-on devices used in racing application like: - front wing, diffuser, shark pin, T- wing etc. is made and geometric model of these add-on devices are created. These add-on devices are assembled with the baseline model. Steady state CFD simulations are done on the modified car to evaluate the aerodynamic effects of these add-on devices on the car. Later comparison of lap time simulation of the formula student car with and without the add-on devices is done with the help of MATLAB. Aerodynamic performances like: - lift, drag and their coefficients are evaluated for different configuration and design of the add-on devices at different speed of the vehicle. From parametric CFD simulations on formula student car attached with add-on devices, there is a considerable amount of drag and lift force reduction besides streamlining the airflow across the car. The best possible configuration of these add-on devices is obtained from these CFD simulations and also use of these add-on devices have shown an improvement in performance of the car which can be compared by various lap time simulations of the car.

Keywords: aerodynamic performance, front wing, laptime simulation, t-wing

Procedia PDF Downloads 194
4595 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

Abstract:

In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

Procedia PDF Downloads 75
4594 Phase Optimized Ternary Alloy Material for Gas Turbines

Authors: Mayandi Ramanathan

Abstract:

Gas turbine blades see the most aggressive thermal stress conditions within the engine, due to Turbine Entry Temperatures in the range of 1500 to 1600°C, but in synchronization with other functional components, they must readily deliver efficient performance, whilst incurring minimal overhaul and repair costs during its service life up to 5 million flying miles. The blades rotate at very high rotation rates and remove significant amount of thermal power from the gas stream. At high temperatures the major component failure mechanism is creep. During its service over time under high temperatures and loads, the blade will deform, lengthen and rupture. High strength and stiffness in the longitudinal direction up to elevated service temperatures are certainly the most needed properties of turbine blades. The proposed advanced Ti alloy material needs a process that provides strategic orientation of metallic ordering, uniformity in composition and high metallic strength. 25% Ta/(Al+Ta) ratio ensures TaAl3 phase formation, where as 51% Al/(Al+Ti) ratio ensures formation of α-Ti3Al and γ-TiAl mixed phases fand the three phase combination ensures minimal Al excess (~1.4% Al excess), unlike Ti-47Al-2Cr-2Nb which has significant excess Al (~5% Al excess) that could affect the service life of turbine blades. This presentation will involve the summary of additive manufacturing and heat treatment process conditions to fabricate turbine blade with Ti-43Al matrix alloyed with optimized amount of refractory Ta metal. Summary of thermo-mechanical test results such as high temperature tensile strength, creep strain rate, thermal expansion coefficient and fracture toughness will be presented. Improvement in service temperature of the turbine blades and corrosion resistance dependence on coercivity of the alloy material will be reported. Phase compositions will be quantified, and a summary of its correlation with creep strain rate will be presented.

Keywords: gas turbine, aerospace, specific strength, creep, high temperature materials, alloys, phase optimization

Procedia PDF Downloads 179
4593 Lipid Extraction from Microbial Cell by Electroporation Technique and Its Influence on Direct Transesterification for Biodiesel Synthesis

Authors: Abu Yousuf, Maksudur Rahman Khan, Ahasanul Karim, Amirul Islam, Minhaj Uddin Monir, Sharmin Sultana, Domenico Pirozzi

Abstract:

Traditional biodiesel feedstock like edible oils or plant oils, animal fats and cooking waste oil have been replaced by microbial oil in recent research of biodiesel synthesis. The well-known community of microbial oil producers includes microalgae, oleaginous yeast and seaweeds. Conventional transesterification of microbial oil to produce biodiesel is lethargic, energy consuming, cost-ineffective and environmentally unhealthy. This process follows several steps such as microbial biomass drying, cell disruption, oil extraction, solvent recovery, oil separation and transesterification. Therefore, direct transesterification of biodiesel synthesis has been studying for last few years. It combines all the steps in a single reactor and it eliminates the steps of biomass drying, oil extraction and separation from solvent. Apparently, it seems to be cost-effective and faster process but number of difficulties need to be solved to make it large scale applicable. The main challenges are microbial cell disruption in bulk volume and make faster the esterification reaction, because water contents of the medium sluggish the reaction rate. Several methods have been proposed but none of them is up to the level to implement in large scale. It is still a great challenge to extract maximum lipid from microbial cells (yeast, fungi, algae) investing minimum energy. Electroporation technique results a significant increase in cell conductivity and permeability caused due to the application of an external electric field. Electroporation is required to alter the size and structure of the cells to increase their porosity as well as to disrupt the microbial cell walls within few seconds to leak out the intracellular lipid to the solution. Therefore, incorporation of electroporation techniques contributed in direct transesterification of microbial lipids by increasing the efficiency of biodiesel production rate.

Keywords: biodiesel, electroporation, microbial lipids, transesterification

Procedia PDF Downloads 277
4592 Approach for Evaluating Wastewater Reuse Options in Agriculture

Authors: Manal Elgallal, Louise Fletcher, Barbara Evans

Abstract:

Water scarcity is a growing concern in many arid and semi-arid countries. The increase of water scarcity threatens economic development and sustainability of human livelihoods as well as environment especially in developing countries. Globally, agriculture is the largest water consumption sector, accounting for approximately 70% of all freshwater extraction. Growing competition between the agricultural and higher economic value in urban and industrial uses of high-quality freshwater supplies, especially in regions where water scarcity major problems, will increase the pressure on this precious resource. In this circumstance, wastewater may provide reliable source of water for agriculture and enable freshwater to be exchanged for more economically valuable purposes. Concern regarding the risks from microbial and toxic components to human health and environment quality is a serious obstacle for wastewater reuse particularly in agriculture. Although powerful approaches and tools for microbial risk assessment and management for safe use of wastewater are now available, few studies have attempted to provide any mechanism to quantitatively assess and manage the environmental risks resulting from reusing wastewater. In seeking pragmatic solutions to sustainable wastewater reuse, there remains a lack of research incorporating both health and environmental risk assessment and management with economic analysis in order to quantitatively combine cost, benefits and risks to rank alternative reuse options. This study seeks to enhance effective reuse of wastewater for irrigation in arid and semi-arid areas, the outcome of the study is an evaluation approach that can be used to assess different reuse strategies and to determine the suitable scale at which treatment alternatives and interventions are possible, feasible and cost effective in order to optimise the trade-offs between risks to protect public health and the environment and preserving the substantial benefits.

Keywords: environmental risks, management, life cycle costs, waste water irrigation

Procedia PDF Downloads 261