Search results for: operational cost
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7146

Search results for: operational cost

4866 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

Procedia PDF Downloads 309
4865 An AI-Based Dynamical Resource Allocation Calculation Algorithm for Unmanned Aerial Vehicle

Authors: Zhou Luchen, Wu Yubing, Burra Venkata Durga Kumar

Abstract:

As the scale of the network becomes larger and more complex than before, the density of user devices is also increasing. The development of Unmanned Aerial Vehicle (UAV) networks is able to collect and transform data in an efficient way by using software-defined networks (SDN) technology. This paper proposed a three-layer distributed and dynamic cluster architecture to manage UAVs by using an AI-based resource allocation calculation algorithm to address the overloading network problem. Through separating services of each UAV, the UAV hierarchical cluster system performs the main function of reducing the network load and transferring user requests, with three sub-tasks including data collection, communication channel organization, and data relaying. In this cluster, a head node and a vice head node UAV are selected considering the Central Processing Unit (CPU), operational (RAM), and permanent (ROM) memory of devices, battery charge, and capacity. The vice head node acts as a backup that stores all the data in the head node. The k-means clustering algorithm is used in order to detect high load regions and form the UAV layered clusters. The whole process of detecting high load areas, forming and selecting UAV clusters, and moving the selected UAV cluster to that area is proposed as offloading traffic algorithm.

Keywords: k-means, resource allocation, SDN, UAV network, unmanned aerial vehicles

Procedia PDF Downloads 106
4864 Light Weight Fly Ash Based Composite Material for Thermal Insulation Applications

Authors: Bharath Kenchappa, Kunigal Shivakumar

Abstract:

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

Procedia PDF Downloads 106
4863 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

Procedia PDF Downloads 252
4862 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

Procedia PDF Downloads 422
4861 Artificial Intelligence-Based Thermal Management of Battery System for Electric Vehicles

Authors: Raghunandan Gurumurthy, Aricson Pereira, Sandeep Patil

Abstract:

The escalating adoption of electric vehicles (EVs) across the globe has underscored the critical importance of advancing battery system technologies. This has catalyzed a shift towards the design and development of battery systems that not only exhibit higher energy efficiency but also boast enhanced thermal performance and sophisticated multi-material enclosures. A significant leap in this domain has been the incorporation of simulation-based design optimization for battery packs and Battery Management Systems (BMS), a move further enriched by integrating artificial intelligence/machine learning (AI/ML) approaches. These strategies are pivotal in refining the design, manufacturing, and operational processes for electric vehicles and energy storage systems. By leveraging AI/ML, stakeholders can now predict battery performance metrics—such as State of Health, State of Charge, and State of Power—with unprecedented accuracy. Furthermore, as Li-ion batteries (LIBs) become more prevalent in urban settings, the imperative for bolstering thermal and fire resilience has intensified. This has propelled Battery Thermal Management Systems (BTMs) to the forefront of energy storage research, highlighting the role of machine learning and AI not just as tools for enhanced safety management through accurate temperature forecasts and diagnostics but also as indispensable allies in the early detection and warning of potential battery fires.

Keywords: electric vehicles, battery thermal management, industrial engineering, machine learning, artificial intelligence, manufacturing

Procedia PDF Downloads 87
4860 Optimization of Hot Metal Charging Circuit in a Steel Melting Shop Using Industrial Engineering Techniques for Achieving Manufacturing Excellence

Authors: N. Singh, A. Khullar, R. Shrivastava, I. Singh, A. S. Kumar

Abstract:

Steel forms the basis of any modern society and is essential to economic growth. India’s annual crude steel production has seen a consistent increase over the past years and is poised to grow to 300 million tons per annum by 2030-31 from current level of 110-120 million tons per annum. Steel industry is highly capital-intensive industry and to remain competitive, it is imperative that it invests in operational excellence. Due to inherent nature of the industry, there is large amount of variability in its supply chain both internally and externally. Production and productivity of a steel plant is greatly affected by the bottlenecks present in material flow logistics. The internal logistics constituting of transport of liquid metal within a steel melting shop (SMS) presents an opportunity in increasing the throughput with marginal capital investment. The study was carried out at one of the SMS of an integrated steel plant located in the eastern part of India. The plant has three SMS’s and the study was carried out at one of them. The objective of this study was to identify means to optimize SMS hot metal logistics through application of industrial engineering techniques. The study also covered the identification of non-value-added activities and proposed methods to eliminate the delays and improve the throughput of the SMS.

Keywords: optimization, steel making, supply chain, throughput enhancement, workforce productivity

Procedia PDF Downloads 115
4859 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

Procedia PDF Downloads 139
4858 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

Procedia PDF Downloads 101
4857 Smart Disassembly of Waste Printed Circuit Boards: The Role of IoT and Edge Computing

Authors: Muhammad Mohsin, Fawad Ahmad, Fatima Batool, Muhammad Kaab Zarrar

Abstract:

The integration of the Internet of Things (IoT) and edge computing devices offers a transformative approach to electronic waste management, particularly in the dismantling of printed circuit boards (PCBs). This paper explores how these technologies optimize operational efficiency and improve environmental sustainability by addressing challenges such as data security, interoperability, scalability, and real-time data processing. Proposed solutions include advanced machine learning algorithms for predictive maintenance, robust encryption protocols, and scalable architectures that incorporate edge computing. Case studies from leading e-waste management facilities illustrate benefits such as improved material recovery efficiency, reduced environmental impact, improved worker safety, and optimized resource utilization. The findings highlight the potential of IoT and edge computing to revolutionize e-waste dismantling and make the case for a collaborative approach between policymakers, waste management professionals, and technology developers. This research provides important insights into the use of IoT and edge computing to make significant progress in the sustainable management of electronic waste

Keywords: internet of Things, edge computing, waste PCB disassembly, electronic waste management, data security, interoperability, machine learning, predictive maintenance, sustainable development

Procedia PDF Downloads 23
4856 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

Procedia PDF Downloads 151
4855 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

Procedia PDF Downloads 138
4854 Improving Temporal Correlations in Empirical Orthogonal Function Expansions for Data Interpolating Empirical Orthogonal Function Algorithm

Authors: Ping Bo, Meng Yunshan

Abstract:

Satellite-derived sea surface temperature (SST) is a key parameter for many operational and scientific applications. However, the disadvantage of SST data is a high percentage of missing data which is mainly caused by cloud coverage. Data Interpolating Empirical Orthogonal Function (DINEOF) algorithm is an EOF-based technique for reconstructing the missing data and has been widely used in oceanographic field. The reconstruction of SST images within a long time series using DINEOF can cause large discontinuities and one solution for this problem is to filter the temporal covariance matrix to reduce the spurious variability. Based on the previous researches, an algorithm is presented in this paper to improve the temporal correlations in EOF expansion. Similar with the previous researches, a filter, such as Laplacian filter, is implemented on the temporal covariance matrix, but the temporal relationship between two consecutive images which is used in the filter is considered in the presented algorithm, for example, two images in the same season are more likely correlated than those in the different seasons, hence the latter one is less weighted in the filter. The presented approach is tested for the monthly nighttime 4-km Advanced Very High Resolution Radiometer (AVHRR) Pathfinder SST for the long-term period spanning from 1989 to 2006. The results obtained from the presented algorithm are compared to those from the original DINEOF algorithm without filtering and from the DINEOF algorithm with filtering but without taking temporal relationship into account.

Keywords: data interpolating empirical orthogonal function, image reconstruction, sea surface temperature, temporal filter

Procedia PDF Downloads 321
4853 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

Procedia PDF Downloads 70
4852 Managing Sunflower Price Risk from a South African Oil Crushing Company’s Perspective

Authors: Daniel Mokatsanyane, Johnny Jansen Van Rensburg

Abstract:

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
4851 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
4850 Scoring Approach to Identify High-Risk Corridors for Winter Safety Measures ‎in the Iranian Roads Network

Authors: M. Mokhber, J. Hedayati

Abstract:

From the managerial perspective, it is important to devise an operational plan based on top priorities due to limited resources, diversity of measures and high costs needed to improve safety in infrastructure. Dealing with the high-risk corridors across Iran, this study prioritized the corridors according to statistical data on accidents involving fatalities, injury or damage over three consecutive years. In collaboration with the Iranian Police Department, data were collected and modified. Then, the prioritization criteria were specified based on the expertise opinions and international standards. In this study, the prioritization criteria included accident severity and accident density. Finally, the criteria were standardized and weighted (equal weights) to score each high-risk corridor. The prioritization phase involved the scoring and weighting procedure. The high-risk corridors were divided into twelve groups out of 50. The results of data analysis for a three-year span suggested that the first three groups (150 corridors) along with a quarter of Iranian road network length account for nearly 60% of traffic accidents. In the next step, according to variables including weather conditions particular roads for the purpose of winter safety measures were extracted from the abovementioned categories. According to the results ranking, ‎‏9‏‎ roads with the overall ‎length of about ‎‎‏1000‏‎ Km of high-risk corridors are considered as preferences of ‎safety measures‎.

Keywords: high-risk corridors, HRCs, road safety rating, road scoring, winter safety measures

Procedia PDF Downloads 172
4849 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
4848 A Study of Carbon Emissions during Building Construction

Authors: Jonggeon Lee, Sungho Tae, Sungjoon Suk, Keunhyeok Yang, George Ford, Michael E. Smith, Omidreza Shoghli

Abstract:

In recent years, research to reduce carbon emissions through quantitative assessment of building life cycle carbon emissions has been performed as it relates to the construction industry. However, most research efforts related to building carbon emissions assessment have been focused on evaluation during the operational phase of a building’s life span. Few comprehensive studies of the carbon emissions during a building’s construction phase have been performed. The purpose of this study is to propose an assessment method that quantitatively evaluates the carbon emissions of buildings during the construction phase. The study analysed the amount of carbon emissions produced by 17 construction trades, and selected four construction trades that result in high levels of carbon emissions: reinforced concrete work; sheathing work; foundation work; and form work. Building materials, and construction and transport equipment used for the selected construction trades were identified, and carbon emissions produced by the identified materials and equipment were calculated for these four construction trades. The energy consumption of construction and transport equipment was calculated by analysing fuel efficiency and equipment productivity rates. The combination of the expected levels of carbon emissions associated with the utilization of building materials and construction equipment provides means for estimating the quantity of carbon emissions related to the construction phase of a building’s life cycle. The proposed carbon emissions assessment method was validated by case studies.

Keywords: building construction phase, carbon emissions assessment, building life cycle

Procedia PDF Downloads 748
4847 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 287
4846 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 85
4845 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 285
4844 Next-Gen Solutions: How Generative AI Will Reshape Businesses

Authors: Aishwarya Rai

Abstract:

This study explores the transformative influence of generative AI on startups, businesses, and industries. We will explore how large businesses can benefit in the area of customer operations, where AI-powered chatbots can improve self-service and agent effectiveness, greatly increasing efficiency. In marketing and sales, generative AI could transform businesses by automating content development, data utilization, and personalization, resulting in a substantial increase in marketing and sales productivity. In software engineering-focused startups, generative AI can streamline activities, significantly impacting coding processes and work experiences. It can be extremely useful in product R&D for market analysis, virtual design, simulations, and test preparation, altering old workflows and increasing efficiency. Zooming into the retail and CPG industry, industry findings suggest a 1-2% increase in annual revenues, equating to $400 billion to $660 billion. By automating customer service, marketing, sales, and supply chain management, generative AI can streamline operations, optimizing personalized offerings and presenting itself as a disruptive force. While celebrating economic potential, we acknowledge challenges like external inference and adversarial attacks. Human involvement remains crucial for quality control and security in the era of generative AI-driven transformative innovation. This talk provides a comprehensive exploration of generative AI's pivotal role in reshaping businesses, recognizing its strategic impact on customer interactions, productivity, and operational efficiency.

Keywords: generative AI, digital transformation, LLM, artificial intelligence, startups, businesses

Procedia PDF Downloads 71
4843 Advanced Data Visualization Techniques for Effective Decision-making in Oil and Gas Exploration and Production

Authors: Deepak Singh, Rail Kuliev

Abstract:

This research article explores the significance of advanced data visualization techniques in enhancing decision-making processes within the oil and gas exploration and production domain. With the oil and gas industry facing numerous challenges, effective interpretation and analysis of vast and diverse datasets are crucial for optimizing exploration strategies, production operations, and risk assessment. The article highlights the importance of data visualization in managing big data, aiding the decision-making process, and facilitating communication with stakeholders. Various advanced data visualization techniques, including 3D visualization, augmented reality (AR), virtual reality (VR), interactive dashboards, and geospatial visualization, are discussed in detail, showcasing their applications and benefits in the oil and gas sector. The article presents case studies demonstrating the successful use of these techniques in optimizing well placement, real-time operations monitoring, and virtual reality training. Additionally, the article addresses the challenges of data integration and scalability, emphasizing the need for future developments in AI-driven visualization. In conclusion, this research emphasizes the immense potential of advanced data visualization in revolutionizing decision-making processes, fostering data-driven strategies, and promoting sustainable growth and improved operational efficiency within the oil and gas exploration and production industry.

Keywords: augmented reality (AR), virtual reality (VR), interactive dashboards, real-time operations monitoring

Procedia PDF Downloads 80
4842 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
4841 Delineation of Oil – Polluted Sites in Ibeno LGA, Nigeria, Using Microbiological and Physicochemical Characterization

Authors: Ime R. Udotong, Justina I. R. Udotong, Ofonime U. M. John

Abstract:

Mobil Producing Nigeria Unlimited (MPNU), a subsidiary of ExxonMobil and the highest crude oil & condensate producer in Nigeria has its operational base and an oil terminal, the Qua Iboe terminal (QIT) located at Ibeno, Nigeria. Other oil companies like Network Exploration and Production Nigeria Ltd, Frontier Oil Ltd; Shell Petroleum Development Company Ltd; Elf Petroleum Nigeria Ltd and Nigerian Agip Energy, a subsidiary of the Italian ENI E&P operate onshore, on the continental shelf and in deep offshore of the Atlantic Ocean, respectively with the coastal waters of Ibeno, Nigeria as the nearest shoreline. This study was designed to delineate the oil-polluted sites in Ibeno, Nigeria using microbiological and physico-chemical characterization of soils, sediments and ground and surface water samples from the study area. Results obtained revealed that there have been significant recent hydrocarbon inputs into this environment as observed from the high counts of hydrocarbonoclastic microorganisms in excess of 1% at all the stations sampled. Moreover, high concentrations of THC, BTEX and heavy metals contents in all the samples analyzed corroborate the high recent crude oil input into the study area. The results also showed that the pollution of the different environmental media sampled were of varying degrees, following the trend: Ground water > surface water > sediments > soils.

Keywords: microbiological characterization, oil-polluted sites, physico-chemical analyses, total hydrocarbon content

Procedia PDF Downloads 414
4840 Mainstreaming Climate Change Adaptation into National and Sectoral Policies in Nepal

Authors: Bishwa Nath Oli

Abstract:

Nepal is highly impacted by climate change and adaptation has been a major focus. This paper investigates the gaps and coherence in national policies across water, forestry, local development and agriculture sectors, identifies their links to climate change adaptation and national development plans and analyzes the effectiveness of climate change policy on adaptation. The study was based on a content analysis of relevant policy documents on the level of attention given to adaptation and key informant interviews. Findings show that sectoral policies have differing degrees of cross thematic coherence, often with mismatched priorities and differing the paths towards achieving climate change goal. They are somewhat coherent in addressing immediate disaster management issues rather than in climate adaptation. In some cases, they are too broad and complicated and the implementation suffers from barriers and limits due to lack of capacity, investment, research and knowledge needed for evidence-based policy process. They do not adequately provide operational guidance in supporting communities in adapting to climate change. The study recommends to a) embrace longer-term cross-sectoral planning within government structures to foster greater policy coherence and integrated adaptation planning, b) increase awareness and flow of information on the potential role of communities in climate change, c) review the existing development sectors from the climate change perspectives, and d) formulate a comprehensive climate change legislation based on the need to implement the new Constitution.

Keywords: agriculture, climate change adaptation, forestry, policies

Procedia PDF Downloads 215
4839 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
4838 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
4837 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 276