ANALISIS PENGARUH WAKTU DAN JARAK PERJALANAN KAPAL  TERHADAP BIAYA LOW SULPHUR SURCHARGE

AbstractThe danger of ship emission caused by HFO (Heavy Fuel Oil) fuel type has become a serious matter due to its high containment of sulphur as much as 3.50% m/m. The IMO (International Maritime Organization) took action on this problem by releasing new regulation to limit sulphur in the ship fuel as low as 0.50% m/m. This regulation leads to an additional tariff called the LSS (Low Sulphur Surcharge). As an impact, shipping companies charge this fee to customers and ocean freight forwarders, hence there is an increase of the total shipping charges. Meanwhile, the dominant variable which determines the LSS charge amount is not yet known, so it is still uninformative for the public and the academic field. The purpose of this study is to analyse which variable gives the most influence on the amount of the LSS tariff. By using multiple linear regression method, the study finds that the shipping distance variable is the dominant variable with a contribution value of 86.48% and has positive relationship with the LSS tariff. On the other hand, though the voyage time also has influence on the tariff, the effect is weak and it shows negative relationship with the LSS tariff.

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The Combustion of Emulsified Glycerol-Heavy Oil Fuel Droplet

Journal of Solar Energy Research Updates ◽

10.31875/2410-2199.2018.05.5 ◽

2018 ◽

Vol 5 ◽

Author(s):

S. Soulayman ◽

K. Youssef

Keyword(s):

Combustion Chamber ◽

Crude Glycerol ◽

Applied Pressure ◽

Empirical Method ◽

Fuel Oil ◽

Biodiesel Production ◽

Heavy Fuel Oil ◽

Fuel Droplets ◽

Temperature Combustion ◽

Oil Fuel

In this work the evaporation of the emulsified glycerol- heavy fuel oil (CG-HFO) droplets with different activator is modeled. The influence of activator gas bubbles volume developments on the evaporation of fuel droplets in the high temperature combustion chamber is studied. The crude glycerol as the secondary product of biodiesel production is used as the first component of the emulsion while the second component is heavy fuel oil. The crude glycerol contains methanol, aromatics, minerals, a little bit biodiesel and water. These materials were pressurized and injected in the chamber with three inputs: the first one is for the CG-HFO, the second one is for activator while the third one is for air for forming the emulsion and then passing to the combustion chamber. The applied pressure is determined according to contents which lead to flame stability of the primary formed emulation. A comparison of calculated results, basing on semi-empirical method, with experimental ones demonstrates the modeling acceptable accuracy.

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FORMULA UPAH BAGI PENGEMUDI TRUK BAHAN BAKAR MINYAK

Jurnal Ketenagakerjaan ◽

10.47198/naker.v15i2.71 ◽

2021 ◽

Vol 15 (2) ◽

Author(s):

Henriko Tobing

Keyword(s):

Calculation Model ◽

Truck Drivers ◽

Fuel Oil ◽

Linear Regression Method ◽

Wage Level ◽

Wage Formation ◽

Multiple Linear Regression Method ◽

Several Variables ◽

Variable Factor ◽

Monthly Salary

ABSTRACT This study tries to offer a formula for calculating a decent wage for fuel truck drivers, especially those transporting fuel oil. The meaning of the word decent is related to meeting the needs of a reasonable life, considerations of driver productivity and safety as well as compliance with applicable wage provisions. The data is based on the monthly salary report at XYZ Company, the results of interviews, and field observations. The multiple linear regression method is used to determine what factors affect the number of wages and the value of the coefficient generated from each variable/factor as the basis for formulating the formula. Related literature review and analysis of applicable wage provisions (wages and overtime pay) are used to strengthen the variables raised in the wage formula. The results showed that several variables did not have a significant effect on wage formation, and the resulting calculation model was able to produce a decent wage level. Keywords: wage formula, minimum wage provisions, overtime pay, fuel truck driver.

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Study the effect of Heavy Oil Fuel Ash on the geotechnical properties of clay soil

Acta Technica Jaurinensis ◽

10.14513/actatechjaur.00607 ◽

2021 ◽

Author(s):

Rami Ousta ◽

Ali Tawalo

Keyword(s):

Fly Ash ◽

Heavy Oil ◽

Clay Soil ◽

Friction Angle ◽

Geotechnical Properties ◽

Fuel Oil ◽

Heavy Fuel Oil ◽

Power Stations ◽

Fuel Ash ◽

Oil Fuel

Power stations are widely spread in Arabic Syrian Republic, unlike most of power stations in the world that work by using coal as the operating fuel, most of Syrian power stations depend on the heavy fuel oil to generate electricity. Although there are a lot of studies about use of the fly ash produced from burning coal, the fly ash resulted by using heavy fuel oil as an operating material for the power stations had less attention. This paper aims to study the effect of this type of fly ash on the geotechnical properties of the clay soil and comparison it with the effect of fly ash resulted by power stations that use the coal. Two percentages of heavy oil fuel ash were mixed with the soil 5% and 10% of the dry soil weight with two curing periods 7 and 28 days. The results indicated that adding heavy oil fuel ash to the soil will decrease the cohesion in addition to increase the internal friction angle. There is not clear effect of the curing periods and the increase in the percentage of fly ash on the Atterberg limits.

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Constraining the ship contribution to the aerosol of the Central Mediterranean

10.5194/acp-2016-489 ◽

2016 ◽

Author(s):

S. Becagli ◽

F. Anello ◽

C. Bommarito ◽

F. Cassola ◽

G. Calzolai ◽

...

Keyword(s):

Boundary Layer ◽

Catalytic Converter ◽

Fuel Oil ◽

Elevated Concentration ◽

Central Mediterranean ◽

Heavy Fuel Oil ◽

Back Trajectories ◽

Ship Traffic ◽

Sicily Channel ◽

Ship Emission

Abstract. PM10 aerosol samples were collected during summer 2013 within the framework of the Chemistry and Aerosol Mediterranean Experiment (ChArMEx) at two sites located North (Capo Granitola, 36.6° N, 12.6° E) and South (Lampedusa Island, 35.5° N, 12.6° E), respectively, of the main Mediterranean shipping route in the Sicily Channel. The PM10 samples were collected with 12 hour time resolution at both sites. Selected metals, main anions, cations, and elemental and organic carbon were determined. The evolution of soluble V and Ni concentrations (typical markers of heavy fuel oil combustion) was related to meteorology and ship traffic intensity in the Sicily Channel, using a high resolution regional model for back trajectories calculation. Elevated concentration of V and Ni were associated with transport from the Sicily Channel and coincidences between trajectories and positions of large ships, both at Capo Granitola and Lampedusa; the vertical structure of the planetary boundary layer also appears to play a role, with high V values associated with strong inversions and stable boundary layer. The V concentration was generally lower at Lampedusa than at Capo Granitola, where it reached a peak value of 40 ng/m3. Concentrations of rare earth elements, La and Ce in particular, were used to identify possible contributions from refineries, whose emissions are also characterized by elevated V and Ni amounts; refinery emissions are expected to display high La/Ce and La/V ratios, due to the use of La in the fluid catalytic converter systems. In general, low La/Ce and La/V ratios were observed in the PM samples, allowing to unambiguously identify the large role of the ship source in the Sicily Channel. Based on the sampled aerosols, ratios of the main aerosol species arising from ship emission with respect to V were estimated with the aim of deriving a lower limit for the total ship contribution to PM10. The estimated minimum ship emission contributions to PM10 was 1.9 μg/m3 at Lampedusa, and 2.8 μg/m3 at Capo Granitola, corresponding to 11 % and 8.2 % of PM10, respectively.

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Constraining the ship contribution to the aerosol of the central Mediterranean

Atmospheric Chemistry and Physics ◽

10.5194/acp-17-2067-2017 ◽

2017 ◽

Vol 17 (3) ◽

pp. 2067-2084 ◽

Cited By ~ 33

Author(s):

Silvia Becagli ◽

Fabrizio Anello ◽

Carlo Bommarito ◽

Federico Cassola ◽

Giulia Calzolai ◽

...

Keyword(s):

Boundary Layer ◽

Catalytic Converter ◽

Fuel Oil ◽

Elevated Concentration ◽

Central Mediterranean ◽

Heavy Fuel Oil ◽

Back Trajectories ◽

Air Masses ◽

Ship Traffic ◽

Ship Emission

Abstract. Particulate matter with aerodynamic diameters lower than 10 µm, (PM10) aerosol samples were collected during summer 2013 within the framework of the Chemistry and Aerosol Mediterranean Experiment (ChArMEx) at two sites located north (Capo Granitola) and south (Lampedusa Island), respectively, of the main Mediterranean shipping route in the Straight of Sicily. The PM10 samples were collected with 12 h time resolutions at both sites. Selected metals, main anions, cations and elemental and organic carbon were determined. The evolution of soluble V and Ni concentrations (typical markers of heavy fuel oil combustion) was related to meteorology and ship traffic intensity in the Straight of Sicily, using a high-resolution regional model for calculation of back trajectories. Elevated concentration of V and Ni at Capo Granitola and Lampedusa are found to correspond with air masses from the Straight of Sicily and coincidences between trajectories and positions of large ships; the vertical structure of the planetary boundary layer also appears to play a role, with high V values associated with strong inversions and a stable boundary layer. The V concentration was generally lower at Lampedusa than at Capo Granitola V, where it reached a peak value of 40 ng m−3. Concentrations of rare earth elements (REEs), La and Ce in particular, were used to identify possible contributions from refineries, whose emissions are also characterized by elevated V and Ni amounts; refinery emissions are expected to display high La ∕ Ce and La ∕ V ratios due to the use of La in the fluid catalytic converter systems. In general, low La ∕ Ce and La ∕ V ratios were observed in the PM samples. The combination of the analyses based on chemical markers, air mass trajectories and ship routes allows us to unambiguously identify the large role of the ship source in the Straight of Sicily. Based on the sampled aerosols, ratios of the main aerosol species arising from ship emission with respect to V were estimated with the aim of deriving a lower limit for the total ship contribution to PM10. The estimated minimum ship emission contributions to PM10 were 2.0 µg m−3 at Lampedusa and 3.0 µg m−3 at Capo Granitola, corresponding with 11 and 8.6 % of PM10, respectively.

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ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.6498 ◽

2013 ◽

Author(s):

Raudhatul Hidayah

Keyword(s):

Firm Size ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Institutional Ownership ◽

Agency Cost ◽

Regression Method ◽

Linear Regression Method ◽

Dividend Payout ◽

Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

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ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tabun 2010-2011)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5380 ◽

2013 ◽

Author(s):

Raudhatul Hidayah

Keyword(s):

Firm Size ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Institutional Ownership ◽

Agency Cost ◽

Regression Method ◽

Linear Regression Method ◽

Dividend Payout ◽

Multiple Linear Regression Method

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

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Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms

Auditing A Journal of Practice & Theory ◽

10.2308/ajpt-17-147 ◽

2020 ◽

Vol 39 (4) ◽

pp. 31-55

Author(s):

Chiraz Ben Ali ◽

Sabri Boubaker ◽

Michel Magnan

Keyword(s):

Risk Assessment ◽

Negative Relationship ◽

Audit Fees ◽

Data Availability ◽

Audit Risk ◽

Controlling Shareholder ◽

Voting Power ◽

The Public ◽

Agency Conflict ◽

Jel Classifications

SUMMARY This paper examines whether multiple large shareholders (MLS) affect audit fees in firms where the largest controlling shareholder (LCS) is a family. Results show that there is a negative relationship between audit fees and the presence, number, and voting power of MLS. This is consistent with the view that auditors consider MLS as playing a monitoring role over the LCS, mitigating the potential for expropriation by the LCS. Therefore, our evidence suggests that auditors reduce their audit risk assessment and audit effort and ultimately audit fees in family controlled firms with MLS. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G32; G34; M42; D86.

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