scholarly journals Magnetron Sputtering vs. Electrodeposition for Hard Chrome Coatings: A Comparison of Environmental and Economic Performances

Materials ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 3823
Author(s):  
Antoine Merlo ◽  
Grégoire Léonard
Keyword(s):  
Magnetron Sputtering ◽  
Hexavalent Chromium ◽  
Functional Unit ◽  
Production Capacity ◽  
Electricity Consumption ◽  
Sensitivity Study ◽  
Work Time ◽  
Hard Chrome ◽  
The Cost ◽  
The Impact

The coating of materials with specific films is widely used to improve material properties and many technologies exist to perform it. In the last few years, the replacement of wet electrodeposition processes has been continuously encouraged in the EU due to the problematic waste management linked to those processes. In this paper, magnetron sputtering is studied as an alternative to conventional electrodeposition by comparing the technologies’ environmental impacts and costs. From the study, it appears that while magnetron sputtering greatly reduces hexavalent chromium emissions over the production, it has an increased electricity consumption mostly due to its lower production capacity, thus leading to more greenhouse gas emissions. Furthermore, a short discussion on the quantification of the impact of hexavalent chromium emissions is conducted. Regarding costs, the electrodeposition process has a lower cost of investment and of consumables, but requires more work time for the different steps of the process, making the total price per functional unit roughly equal. However, the cost per functional unit strongly depends on assumptions on the required work time, for which a sensitivity study is performed. Finally, the impacts of these two competing coating processes are discussed to complete the technological comparison for the case of hard chromium deposition.

scholarly journals Integrated day-ahead energy procurement and production scheduling

2018 ◽  
Vol 66 (11) ◽  
pp. 950-963 ◽  
Author(s):  
Egidio Leo ◽  
Sebastian Engell
Keyword(s):  
Production Scheduling ◽  
Programming Model ◽  
Production Capacity ◽  
Electricity Consumption ◽  
Optimal Operation ◽  
Mixed Integer ◽  
Production Schedule ◽  
Sources Of Uncertainty ◽  
Continuous Power ◽  
The Cost

Abstract For the optimal operation of power-intensive plants, a challenge which is addressed in this work is to simultaneously determine the optimal production schedule and the optimal day-ahead electricity commitment. In order to ensure stability of the power grid, the electricity suppliers impose a daily electricity commitment to large consumers. The consumers have to commit one day in advance to the amount of energy they are going to purchase and use for a horizon of 24 hours (with an hourly discretization) and in case the actual electricity consumption differs significantly from the committed profile, the consumer is obliged to pay penalties. Since the consumers have to commit to the electricity suppliers before the actual electricity demand is known, uncertainty needs to be taken into account. A stochastic mixed-integer linear programming model is developed to consider two critical sources of uncertainty: equipment breakdowns and deviation prices. Equipment breakdowns can reduce the production capacity and make the actual electricity consumption deviate from the day-ahead electricity commitment. The application of the proposed approach to a continuous power-intensive plant shows the benefit gained from the solution of the stochastic model instead of the deterministic counterpart in terms of reduction of the cost of the energy.

scholarly journals Optimization of the protection against railway vibrations on the example of railway control building in Biała Rawska

2017 ◽  
Vol 2017 (6) ◽  
pp. 1-12
Author(s):  
Filip Pachla ◽  
Bartosz Radecki-Pawlik ◽  
Krzysztof Stypuła ◽  
Tadeusz Tatara
Keyword(s):  
Vibration Isolation ◽  
Calculation Model ◽  
Original Design ◽  
Work Time ◽  
Design Work ◽  
Railway Traffic ◽  
General Contractor ◽  
The People ◽  
The Cost ◽  
The Impact

The work presents the design process of vibration isolation for a building subjected to the influence of railway vibrations. This process is illustrated on the example of the railway control building in Biała Rawska, realized within the framework of the investment whose the general contractor was PORR Poland Construction S.A. Measurements of railway vibrations at the site of the planned building were made. The building calculation model was performed and then the vibration isolation parameters of the building were calculated based on the simulation calculations of this model. The purpose of the described design work was to limit the impact of vibration on the people and the equipment in the computer server room located in this building. The original design of the rail track vibration insulation was replaced by the building vibration project. This allowed to optimize work time, reduced railway traffic interruptions and the cost of vibration isolation.

Salmonella Typhimurium and Salmonella Enteritidis in England: costs to patients, their families, and primary and community health services of the NHS

2010 ◽  
Vol 139 (5) ◽  
pp. 742-753 ◽  
Author(s):  
A. C. SANTOS ◽  
J. A. ROBERTS ◽  
A. J. C. COOK ◽  
R. SIMONS ◽  
R. SHEEHAN ◽  
...  
Keyword(s):  
Salmonella Enteritidis ◽  
Indirect Costs ◽  
Community Health Services ◽  
Work Time ◽  
Societal Costs ◽  
Infectious Intestinal Disease ◽  
Laboratory Test Results ◽  
The Uk ◽  
The Cost ◽  
The Impact

SUMMARYThis is the first study comparing societal costs of acute illness with Salmonella Typhimurium (ST) and Salmonella Enteritidis (SE) in the UK. It included the cost and severity of the illness and explored the impact of each Salmonella serovar on the patients, their families, the NHS, and the wider economy. The study ascertained confirmed cases of ST and SE between July and November 2008. The mean costs per case were £1282 (ST) and £993 (SE). The indirect costs associated with the work-time lost by the case, parents, or carers were £409 (ST) and £228 (SE); this difference was statistically significant. The aggregate cost of ST and SE identified using laboratory test results for the UK as a whole was estimated as £6.5 million. Work-time lost and caring activities are cost categories that are not frequently investigated within the infectious intestinal disease literature, although they represent an important societal cost.

scholarly journals Weather Forecast Based Rice Advisory Services in Bangladesh

2021 ◽  
Vol 25 (1) ◽  
pp. 51-74
Author(s):  
NMF Rahman ◽  
MC Rahman ◽  
MA Baten ◽  
MI Hossain ◽  
SMQ Hassan ◽  
...  
Keyword(s):  
Rice Yield ◽  
Weather Forecast ◽  
Sensitivity Study ◽  
Rice Production ◽  
Successful Implementation ◽  
Advisory Service ◽  
Rough Rice ◽  
The Government ◽  
The Cost ◽  
The Impact

Strengthening the early warning system to forecast extreme weather and provide action-oriented advisories may increase rice yield as well as enhance the income of the farmers through minimizing risks and losses, if proper use of the generated advisory is ensured. This study assessed the importance and impact of weather forecast based advisory service (WFBAS) in Bangladesh. Literature review and field experimental data were used in a sensitivity analysis to show the impact of WFBAS on rice production. Available literatures suggested that the weather based advisory service would enhance rice yield by around 6.7-10%, but the experimental findings revealed that yield advantage could be 21.48%. Besides, the adoption of this technology would reduce the cost of cultivation by 12%, whereas the aggregate impact would increase the farmers’ profit by 25%. In the sensitivity study, we considered the production and price of Aman and Boro seasons (actual and government procured prices for 2018-19) and assumed only 6.70% yield increase with 5% farmers adopting of WFBAS. As such, additional 0.172 million tons will be added to the national rough rice production and thus the nation will be benefited by 3143 million Bangladeshi taka (BDT) at the actual farmgate price and it would be 4478 million BDT at the government procured price. The return on one BDT investment in this technology would be 51-73 BDT based on actual and procured prices. The projection showed enhenced production of the rough rice at 0.119 million tons and 0.214 million tons by 2025 and 2030, on which the additional return would be BDT 2441 and BDT 5223 million at the projected actual farmgate price and BDT 3522 and BDT 6979 million at the projected Government procured price, respectively. Hence, the successful implementation of the WFBAS will help to develop resilient rice farming communities, minimize livelihood risk, reduce the cost of production, utilize resources efficienty, and enable the farmers to take maximum benefit from favorable weather conditions through improved agricultural extension services. Finally, the enhanced yield and loss reduction will help to achieve the target of Sustainable Development Goal (SDG) by 2030 through sustaining rice production in Bangladesh under changing climate. Bangladesh Rice J. 25 (1) : 51-74, 2021

scholarly journals THE INFLUENCE OF DISTRIBUTION OF OVERHEAD COSTS ON THE FINANCIAL RESULT OF THE ENTERPRISE

2020 ◽  
Author(s):  
Lyudmila Babenko ◽  
◽  
Valentina Vasilyeva ◽  
Еlena Коnovalova ◽  
Yuliia Romanchenko ◽  
...  
Keyword(s):  
Production Capacity ◽  
Correlation Method ◽  
Optimal Number ◽  
Manufacturing Companies ◽  
Net Profit ◽  
Normal Production ◽  
The Cost ◽  
The Impact ◽  
Financial Result

The influence of accounting methods, approaches to the classification of overhead costs and the choice of the basis of their distribution on the formation of reporting indicators has been considered in the course of the research. Different approaches to determining such factors as normal production capacity have been analyzed. The connection between the bases of distribution of overhead costs and production capacity have been considered. It has been noted that the procedure for determining the normal production capacity and the identification of distribution bases should be recorded in the accounting policy of the enterprise. The authors determined that for the division of overhead costs into variables and constants it is necessary to use special methods to reveal the role of costs relative to the volume of activity (methods of technological rationing, analysis of accounts, high / low point method, correlation method, regression analysis, etc.). However, in practice, manufacturing companies rarely distribute costs by these methods, and usually use approximate calculations. Therefore, the authors suggest ways to improve the classification of overhead costs, which contains the optimal number of features, taking into account the organizational structure and peculiarities of the enterprise, as well as detailing the Chart of Accounts to specify items of overhead costs. Most scientists discuss the feasibility of allocating fixed overhead costs, but the question of the impact of such allocation on the final financial result of the enterprise is not fully disclosed. Today, this issue is the most relevant and especially important, because it depends on the completeness of the inclusion of overhead costs in the cost composition of output and, as a result, which lead to reduction or increasement of net profit, which is the source of further operation of the enterprise. The company can independently choose the methods of cost accounting, taking into account their characteristics and correlate them with the requirements and outcomes that the company expects to receive as a result of their use. Thus, the impact of overhead costs on the method of calculating the total costs (Absorption Costing) and the method of calculating variable costs (Variable Costing) on the formation of the financial result of enterprises have been considered in the article. In general, in our opinion, none of the methods gives an absolutely relevant result, so the management system should combine the basic concepts of standard accounting, with respect to the modern international methodological approaches.

scholarly journals Evaluation on the Cost of Energy Transition: A Case Study of Fujian, China

2021 ◽  
Vol 9 ◽  
Author(s):  
Changyong Lin ◽  
Yuanfei Li ◽  
Qiyuan Cai ◽  
Pengjia Shi ◽  
Malin Song ◽  
...  
Keyword(s):  
Development Strategy ◽  
Computable General Equilibrium ◽  
Electricity Consumption ◽  
Energy Transition ◽  
Computable General Equilibrium Model ◽  
Energy Substitution ◽  
Cost Of Energy ◽  
Secondary Industry ◽  
The Cost ◽  
The Impact

The development of renewable energy in Fujian province has entered a bottleneck period in recent years. Considering the impact of COVID-19, how to formulate the provincial energy development strategy based on the 14th Five-year Plan is an important issue that need to be addressed for Fujian. This paper constructs a provincial Computable General Equilibrium model to analyze the cost of energy transition to renewable resources and tries to find a better pathway that integrated into account social efficiency and cost. The simulation results show that after the implementation of energy substitution, the actual electricity price will increase by about 1.6% and the electricity consumption in various sectors will also decrease, especially in the secondary industry. Overall, the marginal impact of energy substitution on the economy is significant.

Demonstrating Nutrient Cost Gradients: A Brooklyn Case Study

2014 ◽  
Vol 84 (5-6) ◽  
pp. 244-251 ◽  
Author(s):  
Robert J. Karp ◽  
Gary Wong ◽  
Marguerite Orsi
Keyword(s):  
Low Income ◽  
Energy Content ◽  
Food Selection ◽  
The United States ◽  
United States Department ◽  
Micronutrient Deficiencies ◽  
Caloric Density ◽  
Low Income Families ◽  
The Cost ◽  
The Impact

Abstract. Introduction: Foods dense in micronutrients are generally more expensive than those with higher energy content. These cost-differentials may put low-income families at risk of diminished micronutrient intake. Objectives: We sought to determine differences in the cost for iron, folate, and choline in foods available for purchase in a low-income community when assessed for energy content and serving size. Methods: Sixty-nine foods listed in the menu plans provided by the United States Department of Agriculture (USDA) for low-income families were considered, in 10 domains. The cost and micronutrient content for-energy and per-serving of these foods were determined for the three micronutrients. Exact Kruskal-Wallis tests were used for comparisons of energy costs; Spearman rho tests for comparisons of micronutrient content. Ninety families were interviewed in a pediatric clinic to assess the impact of food cost on food selection. Results: Significant differences between domains were shown for energy density with both cost-for-energy (p < 0.001) and cost-per-serving (p < 0.05) comparisons. All three micronutrient contents were significantly correlated with cost-for-energy (p < 0.01). Both iron and choline contents were significantly correlated with cost-per-serving (p < 0.05). Of the 90 families, 38 (42 %) worried about food costs; 40 (44 %) had chosen foods of high caloric density in response to that fear, and 29 of 40 families experiencing both worry and making such food selection. Conclusion: Adjustments to USDA meal plans using cost-for-energy analysis showed differentials for both energy and micronutrients. These differentials were reduced using cost-per-serving analysis, but were not eliminated. A substantial proportion of low-income families are vulnerable to micronutrient deficiencies.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

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