Academic literature on the topic 'Organization of accounting of materials and fuel'
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Journal articles on the topic "Organization of accounting of materials and fuel"
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Melikhova, T., and A. Filatova. "METHODOLOGICAL ASPECTS OF THE ORGANIZATION OF ACCOUNTING AND AUDITING OF MATERIALS AND FUEL AT THE ENTERPRISE." Agrosvit, no. 21 (November 19, 2020): 26. http://dx.doi.org/10.32702/2306-6792.2020.21.26.
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Shevelev, V. I., S. N. Nikulina, I. N. Sheveleva, and E. N. Kostomakhina. "The prime-cost of production when rearing of young animals in dairy and beef cattle breeding." Glavnyj zootehnik (Head of Animal Breeding), no. 12 (December 1, 2021): 52–61. http://dx.doi.org/10.33920/sel-03-2112-06.
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In a market economy, the prime-cost of production is the most important indicator of the financial and economic activity of any economic entity. It is a cost estimate of all resources used in the production process of the industry: feed, animal protection products, materials, fuel, energy, fixed assets, labour, natural and other costs associated with its production and sale. The purpose of the work was to calculate the prime-cost of production when rearing of young animals in dairy and beef cattle breeding in the Kurgan region. The analysis has shown that according to the years of observations less than half of livestock products were produced in agricultural organizations of the region: meat – 36,3–38,6 %, milk – 29,3–30,6 %. Egg production in agricultural organizations was at the level of 13 %. The correct choice of objects of calculation and calculation units, as well as the use of special methodological recommendations for accounting production costs and calculating the prime-cost of products (works, services) in agricultural organizations allows us to more accurately determine the prime-cost in dairy and beef cattle breeding. Despite the great attention to the individual aspects of cost accounting and calculating the prime-cost of agricultural production, there is still a need and importance of a more detailed study and further improvement of accounting and calculation of meat and dairy cattle products. The prime-cost of the gain in the live weight of young cattle can be calculated by different methods, but at the same time the selected option must be fixed in the accounting policy of the organization.
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Gerasimova, Larisa N., and Dmitriy N. Silka. "Innovative methods of management accounting in a construction organization." Vestnik MGSU, no. 1 (January 2019): 60–71. http://dx.doi.org/10.22227/1997-0935.2019.1.60-71.
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Introduction. Analyzes innovative methods of cost accounting for their use in a construction organization. The main stages and stages of construction activity are described, their comparison is made, problematic issues are identified, for the solution of which it is necessary to apply the data that is formed in the enterprise accounting system. The characteristics of the creation of a management accounting system, which involves the integration and linkage of various innovative concepts for cost management, including calculations on the full life cycle of the company’s products, are given. Analytical tools are considered and variational models of organization of management accounting are recommended, ensuring the adoption of effective management decisions of the construction company. The subject of the study is one of the main management functions - information and analytical support of the organization for making assessment, operational and strategic management decisions based on the use of effective information created in the management accounting system of the construction company. Purpose of the study - was to assess the feasibility of applying innovative management accounting methods in the construction sector, to study the changes in the work of the respective companies caused by them, to optimize cost management for all stages of the life cycle of the products produced. Materials and methods. Dialectical method as a general approach to the scientific knowledge of the subject under investigation acts as a methodological basis. Scientific apparatus of management accounting was used, as well as standard methods for evaluating and analyzing various data (grouping, methods of system analysis, comparisons, index). Results. The rationale for the use of management accounting methods to maximize the effective management of costs at different stages of the life cycle of construction products, which will achieve the highest results. Conclusions. The issues discussed in this paper can be used as recommended methodological approaches for applying innovative methods of management accounting that will improve the management of costs of construction companies.
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Tu, Jui-Che, and Hsieh-Shan Huang. "Relationship between Green Design and Material Flow Cost Accounting in the Context of Effective Resource Utilization." Sustainability 11, no. 7 (April 3, 2019): 1974. http://dx.doi.org/10.3390/su11071974.
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The consumption of fossil fuels has been gradually exhausting resources and deteriorating the environment on a global scale. There are two ways to resolve these problems: The application of green energy and new materials; and the development of energy efficiency techniques such as green design and material flow cost accounting. Material flow cost accounting does not create new sources of energy, but its implementation can encourage the effective use of resources or reduce the consumption of resources, and hence reduce the impact on the environment. The International Organization for Standardization has enacted material flow cost accounting as an international standard, and this will have a profound impact on multinational firms. This paper examines material flow cost accounting in the context of grounded theory, and conducts a case study on the companies which have implemented material flow cost accounting. The purpose of this research is to identify the relationship between material flow cost accounting and green design, and to provide a reference for the production design of the enterprise. After analysis, material flow cost accounting can generate detailed waste data, and provide a green design reference in actual energy conservation. These two outcomes complement each other, and will support achievement of the goal of mutual financial and environmental protection.
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MILOJEVIĆ, IVAN, SNEŽANA KRSTIĆ, and MIHAILO ĆURČIĆ. "Optimisation of accounting model of inventory management in the textile industry." Industria Textila 72, no. 02 (April 22, 2021): 198–202. http://dx.doi.org/10.35530/it.072.02.1769.
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The supply system consists of several elements, which in their characteristics are distinguished in the overall structure of the supply system. They are defined uniquely in accordance with the function they perform, and in reality they appear at all levels of the budget system organization. Functioning of the supply system is possible only with the existence of certain inventories or reserves of material assets. The stocks represent the prescribed and determined quantities of material assets stored in the warehouses in order to ensure the normal functioning of the institutions. Using the supplies management accounting model in textile industry is providing a continuous provision of equipment. This is essential to reach the adequate level of competence, which is in line with autonomous budget financing companies. Taking into account the specificity of the institutions, with an emphasis on the quality of the equipment, there is also the possibility for savings in maintaining them. The aim of this paper is to present how the inventory management accounting system can optimize costs in the textile industry due to the full satisfaction of the optimal supply criterion.
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BULAT, Galina, and Antonina GUMENYUK. "FORMATION OF ACCOUNTING POLICY FOR INVENTORIES AT RESTAURANT ENTERPRISES." Herald of Khmelnytskyi National University 292, no. 2 (May 2021): 30–33. http://dx.doi.org/10.31891/2307-5740-2021-292-2-5.
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According to the results of expert analyzes, the total number of restaurant enterprises has increased by 30–40 % over the last three years. This positive trend suggests that the number of restaurants will continue to grow in various segments. Most experts researching the industry argue that most restaurants can be classified into one of two categories: full-service and specialty. Regardless of the classification group to which the restaurant belongs, its economic activity can be divided into the following operating cycles: the implementation of logistics operations for the purchase of goods (raw materials) to ensure the continuous operation of the institution; ensuring the preservation of inventories in the warehouse and the organization of warehouse accounting; transfer of products and goods to the kitchen and the process of production of finished products and dishes; transfer of own products and goods to the bar or dining room in order to sell finished products and purchased goods to consumers. Therefore, the state of inventories, the peculiarities of their formation and use is a determining factor in ensuring the competitiveness of restaurant enterprises. Because, it is inventories that make up most of the current assets of such enterprises. At the same time, the reflection of inventory transactions in accounting allows you to make inventory management more efficient. In turn, the process of analysis allows to systematize information on the movement of inventories so that it is more clear and useful to managers at different levels. Consequently, a successful combination of accounting and analysis of commodity transactions, thus the formation of effective accounting and analytical support will be the basis of correct and economically sound purchasing policy of the restaurant business.
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Yevlash, Tetiana, and Olena Hovorukha. "SEWING PRODUCTION FEATURES ON THE CONDITIONS OF PROCESSING RAW MATERIALS." Economic Analysis, no. 31(1) (2021): 97–104. http://dx.doi.org/10.35774/econa2021.01.097.
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Introduction. The garment industry has always played a significant role in the state economy development and in everyone's life, as a factor in meeting consumer needs and a source of budget revenue, but in recent years there has been an extremely difficult situation - the garment industry has almost completely lost competitiveness in the consumer market. First, this situation arose due to fierce competition from imported goods, which saturate the market with their products of well-known brands, with a lower price, thereby displacing domestic goods. This encourages the need to study this industry, taking into account the specifics of working with toll raw materials, in order to identify problems and ways to overcome them in global competition. Purpose. Describe the current state of garment production; identify the features of the organization of sewing companies that use toll raw materials, analyze the main advantages and disadvantages of their operation; explore the accounting features; to consider the taxation of services for the processing of toll raw materials value added tax, the peculiarities of import duties calculation, other taxes and fees. Results. The peculiarities of the work organization of the sewing enterprises on the conditions of toll raw materials are covered. An indices analysis of light industry industrial products by activity type for 2015-2020 and revealed a decline in the industry production in 2018-2020. Ukrainian enterprises of the garment industry in 2010-2020 mainly used production on the terms of toll raw materials; full export; production for the domestic market. The main advantages and disadvantages of functioning of domestic garment productions with the use of toll raw materials are considered. A study of textile production indices, production of clothing, leather, leather products and other materials on a monthly basis in 2020 showed that starting from August 2020, the gradual decline in production stopped and there were trends of slight growth in production in the textile industry. The necessity of proper documentation of operations with toll raw materials for processing enterprises and creation of own package of primary forms by executing enterprises is substantiated, in order to simplify the complexity of the process of keeping accounting documentation. The interpretation of the category "toll raw materials" according to the Customs and Tax Codes of Ukraine is considered. A list of criteria in accordance with the current legislation on the recognition of transactions with toll raw materials, confirming the inability of the garment company to sell finished products made from toll raw materials, and therefore loses profits, most of which are sold by the owner of raw materials. The taxation of services on processing of toll raw materials by the value added tax, features of charge of import duty, other taxes and charges are considered. Prospects for further research are the development of virtual sales channels for garments.
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Kilfoyle, Eksa, and Alan J. Richardson. "Governance and control in networks: a case study of the Universal Postal Union." Accounting, Auditing & Accountability Journal 28, no. 4 (May 18, 2015): 551–80. http://dx.doi.org/10.1108/aaaj-04-2014-1687.
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Purpose – The purpose of this paper is to adopt “whole network” perspective and analyzes the governance and control mechanisms in the Universal Postal Union (UPU), one of the oldest and largest inter-governmental networks, through the lens of institutional entrepreneurship theory. The purpose is to introduce a typology of network governance forms to the accounting literature and to analyze the governance and management control mechanisms within the UPU, a “participatory federation” (Provan, 1983) type of network that has managed the challenges of collective collaboration since 1875. Design/methodology/approach – The study benefits from unlimited access to all archival materials of the UPU such as minutes of Congress and committee meetings since 1875 as well as secondary documents and market studies related to the postal sector. The data reported in this study are derived from the archives of the UPU in Berne, Switzerland and interviews conducted with senior officials. Findings – Drawing on the work of Provan (1983) and Provan and Kenis (2008) the authors identify five “ideal type” network governance forms based on such variables as differences in the relative power of network participants and whether these networks have arisen spontaneously or due to external coercion, the authors classify the UPU as a “participatory federation.” Within the theoretical boundaries of this typology the authors identify the multi level governance structures and the use of management control mechanisms by each level of governance. The authors introduce a distinction between the “network constitutional organization” that focusses on the socialization of network members and strategy-level orchestration of the overall network and the “network administrative organization” (NAO) that mobilizes management accounting and control mechanisms to monitor, encourage and facilitate member collaboration. The authors propose that control within a participatory federation is enacted through collective entrepreneurship by governance bodies using management accounting and control mechanisms as institutional carriers. Research limitations/implications – The paper is focussed on the current state of the UPU’s network structure and processes and did not explore the dynamics around the emergence of the different network governance and control mechanisms. An exploration of the collective construction by network participants of the need for these mechanisms would provide insights into how they emerge and might lead to a better understanding of the role of NAOs in networks. Practical implications – The paper highlights the challenges faced by collaborative networks and identifies enabling characteristics of a participatory federation’s governance bodies. The empirical observations within the context of the UPU contribute to the theoretical understanding of the desirable characteristics of participatory federations that might be applicable to similar public and private collaborative networks Originality/value – This study expands the knowledge of management accounting and control systems in networks. It bridges a gap in the accounting literature by adopting a “whole network” perspective and by differentiating types of network governance structures that use management accounting and control systems. This contributes to the understanding of accounting and control across the full range of organizational forms.
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Faridi, Mohammad Rishad, and Mubeen Ahmad. "Spiraling impact of discrepancies in sales accounting on a booming business: a case study of T.M. Exports." Emerald Emerging Markets Case Studies 12, no. 2 (April 1, 2022): 1–41. http://dx.doi.org/10.1108/eemcs-04-2020-0096.
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Learning Outcomes By reading and understanding this case study, students are expected to: 1.Able to understand and review the impact of unethical practices from accounting perspective; 2.Able to make an analysis of how one unethical act triggers a series of forced unethical acts (ripple effect); 3.Identify the unfair practices as well as be proactive in preventing unfair practices in the business day to day affairs; 4.Able to relate the function of various ratios (current ratio, quick ration, debt to asset ratio, debt to equity ratio etc.) and its impact on the business performance; and 5.Able to apply various lean quality tools, doing the root cause analysis in identifying and solving problems. Case Overview/Synopsis T.M. Exports (TME) was an India-based privately owned and operated enterprise. The company had a brilliant employee named Sanjay, who was a 12-year veteran. TME’s Business Intelligence (BI) department at TME head office, Kanpur, India, ostensibly learned on April 8, 2019, from the rumors about a brand-new vehicle dished out to Sanjay by his friend who made fortune worth of millions from certain transactions. To add fuel to the fire, another incident surfaced concerning a warehouse keeper, Mohit, who was also involved in embezzlement in one of the sales offices. On May 16, 2019, BI reported these two incidents to the internal auditor who launched an internal investigation to get to root of this case. Consequently, the company owner, Tariq Mahmood got himself caught up in a dilemma to fire both Sanjay and Mohit only or restructure the organization for better transparency and integrative approach in future. Moreover, the newly appointed Chief Executive Officer had the dilemma of keeping high safety stock to maximize service level or keeping conservative safety stock and rely on-spot market-buying if demand spiked. He decided and instructed all the warehouses to keep higher inventories to meet the forecasted demand, considering unexpected spikes in demand witnessed historically. Thus, increase in inventory caused panic in the sales department as demand was sluggish. He, therefore, offered high discounted prices to liquidate the stock. This study integrated the theories of accounting/financial ratio metrics, accounts reconciliation, business ethics and lean tools. It was demonstrated in this case that the irregularities in sales accounting and their inability of reconciliation had a serious impact on business performance. The concept of total reward was also invoked to understand the disruptive and unscrupulous practices. Complexity Academic Level This case has been particularly focused on undergraduate and postgraduate early-stage-level students pursuing business or commerce program, particularly those specializing in accounting (sales accounting) and human resource management courses. Supplementary materials Teaching notes are available for educators only. Subject Code CSS 1: Accounting and Finance.
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Makarochkina, M. V., Ya P. Sandakov, and L. G. Sokolova. "Improving the methodology for creating a medical service based on the costs of its production." Acta Biomedica Scientifica 6, no. 6-2 (December 28, 2021): 154–63. http://dx.doi.org/10.29413/abs.2021-6.6-2.16.
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Background. Currently, the multichannel nature of financial flows determines the multivariate methods of payment for medical services, which are also influenced by the type of medical care, conditions, form of its provision, and type of institution. As a result, the cost of a medical service can vary significantly not only in different, but even in one medical organization. The lack of a unified methodological approach puts healthcare organizations in unequal conditions, as a result, public sector medical organizations are forced to seek additional resources to provide medical care to the population that meets the standards. None of the current methods for determining the cost of a medical service reflects its actual cost, since it does not take into account the structure of production costs.The aim. To improve the methodology for the formation of the cost of public services in the health care system, taking into account their resource intensity.Materials and methods. The study included the analysis of the forms of state statistical observation of medical organizations of the Irkutsk region, reports of the federal and regional accounting chambers, industry regulations, materials of scientific periodicals, conferences, monographic studies, including on the Internet; comparison of the cost of medical services in various medical organizations of the Irkutsk region; modeling methods for calculating the cost of medical services using the Cobb – Douglas production function.Results. A unified classification of medical services based on their resource intensity and an improved method of forming the cost of medical services based on the Cobb – Douglas production function are proposed, revealing the dependence of the volume of production on two factors of production – capital and labor; the cost of medical services was calculated using the example of real services provided in one of the medical organizations of the public health sector of the Irkutsk region.Conclusions. The proposed method for determining the cost of a medical service based on its resource intensity makes it possible to determine the real cost of a medical service, the full reimbursement of which will increase the financial stability of medical organizations in the public sector, which will be reflected in the improvement of their material and technical base and, as a result, will increase the quality of medical services.
Dissertations / Theses on the topic "Organization of accounting of materials and fuel"
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MOREIRA, JOSE P. "Avaliacao de sistemas de controle e contabilidade de material nuclear nas operacoes de conversao de uranio." reponame:Repositório Institucional do IPEN, 1994. http://repositorio.ipen.br:8080/xmlui/handle/123456789/10414.
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Made available in DSpace on 2014-10-09T12:38:26Z (GMT). No. of bitstreams: 0Made available in DSpace on 2014-10-09T14:04:58Z (GMT). No. of bitstreams: 1 05832.pdf: 3575221 bytes, checksum: 15057ef2624309cb63dafed6754a1cfe (MD5)
Dissertacao (Mestrado)
IPEN/D
Instituto de Pesquisas Energeticas e Nucleares - IPEN/CNEN-SP
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Johnson, Janine. "Thermomechanical modeling of porous ceramic-metal composites accounting for the stochastic nature of their microstructure." Diss., Georgia Institute of Technology, 2009. http://hdl.handle.net/1853/33857.
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Porous ceramic-metal composites, or cermets, such as nickel zirconia (Ni-YSZ), are widely used as the anode material in solid oxide fuel cells (SOFC). These materials need to enable electrochemical reactions and provide the mechanical support for the layered cell structure. Thus, for the anode supported planar cells, the thermomechanical behavior of the porous cermet directly affects the reliability of the cell. Porous cermets can be viewed as three-phase composites with a random heterogeneous microstructure. While random in nature, the effective properties and overall behavior of such composites can still be linked to specific stochastic functions that describe the microstructure. The main objective of this research was to develop the relationship between the thermomechanical behavior of porous cermets and their random microstructure. The research consists of three components. First, a stochastic reconstruction scheme was developed for the three-phase composite. From this multiple realizations with identical statistical descriptors were constructed for analysis. Secondly, a finite element model was implemented to obtain the effective properties of interest including thermal expansion coefficient, thermal conductivity, and elastic modulus. Lastly, nonlinear material behaviors were investigated, such as damage, plasticity, and creep behavior. It was shown that the computational model linked the statistical features of the microstructure to its overall properties and behavior. Such a predictive computational tool will enable the design of SOFCs with higher reliability and lower costs.
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Філатова, Анна Ігорівна. "Удосконалення організації обліку та аудиту матеріалів та палива на ДП «Івченко-Прогрес»." Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/4956.
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Філатова А. І. Удосконалення організації обліку та аудиту матеріалів та палива на ДП «Івченко-Прогрес» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Т. О. Меліхова. Запоріжжя : ЗНУ, 2020. 184 с.UA : Досліджено теоретико-методологічні аспекти організації обліку та аудиту матеріалів та палива. Показано облік матеріалів та палива на ДП «Івченко-Прогрес». Проведено фінансовий аналіз ДП «Івченко-Прогрес». Проведено аудит матеріалів та палива на ДП «Івченко-Прогрес». Розроблено пропозиції щодо вдосконалення організації обліку та аудиту матеріалів та палива на ДП «Івченко-Прогрес».
EN : The theoretical and methodological aspects of the organization of accounting and audit of materials and fuel are investigated. Shown is the accounting of materials and fuel at the State Enterprise «Ivchenko-Progress». Financial analysis of SE «Ivchenko-Progress» was carried out. An audit of materials and fuel was carried out at the State Enterprise «Ivchenko-Progress». Proposals have been developed to improve the organization of accounting and audit of materials and fuel at the State Enterprise «Ivchenko-Progress».
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Васильєва, Наталія Олександрівна. "Формування системи обліку та контролю матеріалів, палива та МШП на ТОВ «Запорізький титано-магнієвий комбінат»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6321.
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Васильєва Н. О. Формування системи обліку та контролю матеріалів, палива та МШП на ТОВ «Запорізький титано-магнієвий комбінат» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Ю. В. Подмешальська. Запоріжжя : ЗНУ, 2021. 133 с.UA : Розглянуто сутність матеріалів, палива та МШП та досліджено методологічні засади обліку та контролю матеріалів, палива та МШП. Розглянуто загальну характеристику ТОВ «Запорізький титано-магнієвий комбінат» та вивчено облік матеріалів, палива та МШП на ТОВ «Запорізький титано-магнієвий комбінат», виконано фінансовий аналіз діяльності ТОВ «Запорізький титано-магнієвий комбінат». Проведено контроль матеріалів, палива, МШП та розроблено пропозиції щодо удосконалення обліку та контролю матеріалів, палива та МШП на ТОВ «Запорізький титано- магнієвий комбінат».
EN : The essence of materials, fuel and IBE is considered and the methodological principles of accounting and control of materials, fuel and IBE are investigated. The general characteristics of LLC «Zaporizhia Titanium and Magnesium Plant» are considered and the accounting of materials, fuel and IBE at LLC «Zaporizhia Titanium and Magnesium Plant» is studied, the financial analysis of the activity of LLC «Zaporizhia Titanium and Magnesium Plant» is performed. An audit of materials, fuel, IBE was conducted and proposals were developed to improve the accounting and control of materials, fuel and IBE at Zaporizhia Titanium and Magnesium Plant LLC.
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Pinha, João Maria Orterer Duarte. "Characterization of competitive strategies and identification of purchase drivers in the fuel retail market in Portugal." Master's thesis, 2021. http://hdl.handle.net/10071/23942.
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In the last years, the fuel market in Portugal has undergone several changes such as market liberalization, increased competition, difficulty in differentiating a similar offer and the
appearance of low-price operators. Due to these changes and the fact that there is no existing literature on this industry, it became important to make an analysis of the fuel market in Portugal.
Therefore, this dissertation intends to identify the competitive strategies that are present in the Portuguese fuel market and to analyse its behaviour. Besides, the main competitive factors of consumer preference for each of the competitive strategies will also be analysed.
For this purpose, two studies will be carried out in this dissertation. The first study will be based on secondary data collected from institutes that regulate the fuel market and from an interview with a market specialist. The second study will be based on primary data collected from a consumer questionnaire.
The results suggest that there are two strategies in the fuel market. The Cost Leadership Strategy, used by Low-Cost companies and Hypermarkets, where price is their main
competitive trigger of consumer preference (less for much less value proposition). And the Differentiation Strategy used by Branded Companies, in which service attributes are the main competitive trigger of consumer preference (more for more value proposition). Regarding the performance of the different strategies, the results indicate that companies that use a more for more value proposition have a better performance.Nos últimos anos, o mercado dos combustíveis em Portugal sofreu diversas alterações tais como a liberalização do mercado, o aumento da competição, a dificuldade em diferenciar uma oferta similar e o aparecimento de operadores com preços baixos. Devido a estas alterações e o facto de não haver literatura existente sobre esta indústria, tornou-se importante fazer uma análise do mercado de combustíveis em Portugal. Sendo assim, esta dissertação, pretende identificar as estratégias competitivas que estão presentes no mercado de combustíveis português e analisar o seu comportamento. Para além disto, serão também analisados os principais fatores competitivos de preferência dos consumidores para cada uma das estratégias competitivas. Para este efeito, serão realizados dois estudos nesta dissertação. O primeiro estudo será baseado em dados secundários recolhidos de institutos que regulam a área dos combustíveis e de uma entrevista com um especialista do mercado. O segundo estudo será baseado em dados primários recolhidos num questionário feito aos consumidores. Os resultados sugerem que existem duas estratégias no mercado dos combustíveis. A Estratégia de Liderança de Custos, utilizada por empresas "Low-Cost" e Hipermercados, sendo o preço o seu principal fator competitivo de preferência dos consumidores ("less for much less value proposition"). E a Estratégia de Diferenciação utilizada pelas "Branded Companies", no qual os serviços adicionais são o principal fator competitivo de preferência dos consumidores (more for more "value proposition"). Em relação à performance das diferentes estratégias, os resultados indicam que as empresas que utilizam uma more for more "value proposition" tem uma melhor performance.
Books on the topic "Organization of accounting of materials and fuel"
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Kaspina, Roza, and Lyubov' Plotnikova. Accounting and taxation of foreign economic activities of organizations. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1018339.
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The tutorial contains practical examples of organization and conducting accounting and tax accounting of foreign economic activity and the examples that reveal the specifics of foreign exchange operations. Given a multivariate system of control of knowledge of students with answers and solution algorithm is a full set of the Fund of assessment tools for current and intermediate control. Used active learning methods in the form of colloquiums, business games, discussions and other interactive forms.
Meets the requirements of Federal state educational standards of higher education of the last generation.
Designed for students enrolled in our undergraduate and graduate students of economic universities. It can be useful to executives and managers of organizations, chief accountants and economists, auditors in their practical work, as presented in the textbook material allows to solve a dispute.
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Office, General Accounting. Internal controls: Controls over material furnished to Navy contractors can be improved : report to congressional requesters. Washington, D.C: The Office, 1988.
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Kas'yanova, Svetlana. Accounting in the restaurant and hotel business and tourism. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1171922.
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The textbook outlines the theoretical and applied aspects of the organization and accounting features, which allow assessing the effectiveness of its management with a proper degree of completeness and reliability. The latest legislative changes have been taken into account.
All the material is distributed on topics between theoretical, practical and seminar classes, as well as independent work of students in the form of discussions, presentations, situational tasks, test tasks.
The use of methodological materials will allow students to rationally allocate their time while studying the discipline, get a sufficiently adequate aggregate score and rating assessment and form professional skills.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
The textbook contains a set of developments for the preparation of bachelors in the field of accounting that meet the requirements of the educational program in the field of training 38.03.01 "Economics".
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Office, General Accounting. Internal controls: System problems affecting GSA's financial reporting : report to the administrator, General Services Administration. Washington, D.C: The Office, 1988.
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Office, General Accounting. Internal controls: Controls over expedited payments to defense suppliers need improvement : report to the Congressional requesters. Washington, D.C: The Office, 1988.
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Office, General Accounting. Internal controls: Status of Army efforts to control contractor access to the DOD supply system : report to congressional requesters. Washington, D.C: The Office, 1988.
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Office, General Accounting. Internal controls: Program to address problem meat and poultry plants needs improvement : report to the Secretary of Agriculture. Washington, D.C: The Office, 1989.
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Office, General Accounting. Internal controls: Second-year implementation of the financial integrity act in HHS : report to the Secretary of Health and Human Services. Washington, D.C: The Office, 1985.
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Office, General Accounting. Internal controls: SBA's controls for identifying defaulted loan applicants : report to the Chairman, Subcommittee on Regulation and Business Opportunities, Committee on Small Business, House of Representatives. Washington, D.C: The Office, 1988.
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Office, General Accounting. Internal controls: Funding of international defense research and development projects : report to the Secretary of Defense. Washington, D.C: The Office, 1990.
Find full textBook chapters on the topic "Organization of accounting of materials and fuel"
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Valatin, Gregory. "Forest Green Infrastructure and the Carbon Storage and Substitution Benefits of Harvested Wood Products." In Ecological Research Monographs, 443–56. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-6791-6_26.
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AbstractForest Green Infrastructure (FGI) provides society with a wide range of benefits. Significant climate change mitigation benefits arise outside the forest associated with the use of harvested wood products. These include both carbon storage in wood products and carbon substitution benefits associated with the use of wood instead of more fossil energy-intensive materials such as concrete and steel, or of fossil fuels in energy production. This chapter considers the potential of extending coverage of the UK Woodland Carbon Code to the carbon benefits of wood products associated with woodland creation projects. It builds on previous approaches to including the carbon benefits of harvested wood products under existing carbon market standards. The key recommendations include (1) exploring ways of allocating carbon units between woodland owners and wood users that provide incentives to increase the quality and supply of timber, the carbon storage and substitution benefits per unit of wood, as well as the overall benefit to society; (2) consideration of potential double-counting issues and how these can be minimized; and (3) investigating rebound and leakage effects, which affect by how much fossil fuel use in the economy changes as a result of increased woodfuel use. Depending on the management system and species used, woodland creation projects involving wood harvesting may increase overall carbon benefits once carbon storage and substitution benefits have been accounted for particularly over multiple rotations. Further work would be required to assess whether average and generic values of carbon storage and substitution benefits could be incorporated into the UK Woodland Carbon Code’s project-level accounting and impacts on the levels of carbon credits that could then be claimed.
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"understand without complete information on the way stocks of materials were valued. It shows, however, the desire to obtain inventory data that could be compared even if valuation methods had changed. The account for timber shows that the Saint-Gobain’s factory consumed this year up to F 353 736 worth. How ever, the figure in the glass manufacturing account is F 466 388. This is why: the administration of the Company took steps to make the price of timber much lower than it had been in the preceding years; so, it would not have been appropriate to give those existing on June 30, 1828 the value they would have had without that decrease. We estimated them in accordance with the proposed current rates, and the difference in prices makes a difference in the accounts of up to F 112 631; it means that the existing timber in the inventory have been estimated at F 112 631 less than their actual cost and the expense must therefore be increased by the same amount. That fictitious increase on fuel expense has an appreciable influence on the manufacturing cost of glass. How to motivate employees to be efficient. In 1820, both a new accounting system and a new system of remuneration according to merit were set up. There does not seem to be any clear link between the two events, but the fact is: they were concomitant. From a note, written after 1830,” motivating employees was dis cussed: In 1820 the former regular bonuses given every year to every employee were abolished; those bonuses were con sidered as a part of the wages. After that date, the admin istration decided to grant bonuses from time to time, as a reward of the ability and efficiency of some employees; the administrators thought it was more convenient to keep those bonuses secret, in order not to cause envy and demands from the employees who did not receive bo nuses. From that time, it was decided to create a special cashbook .. supplied by special accounts said to be known only to the administrators. The 1820 system seems to be only a roughcast, the expression of a desire. It was not until 1833 that a scientifically created sys tem of remuneration was actually implemented,12 which meant." In Accounting in France (RLE Accounting), 262. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-30.
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Aamir Iqbal, Muhammad, Maria Malik, Wajeehah Shahid, Syed Zaheer Ud Din, Nadia Anwar, Mujtaba Ikram, and Faryal Idrees. "Materials for Photovoltaics: Overview, Generations, Recent Advancements and Future Prospects." In Thin Films Photovoltaics. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.101449.
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As a consequence of rising concern about the impact of fossil fuel-based energy on global warming and climate change, photovoltaic cell technology has advanced significantly in recent years as a sustainable source of energy. To date, photovoltaic cells have been split into four generations, with the first two generations accounting for the majority of the current market. First generation of thin-film technologies is based on monocrystalline or polycrystalline silicon and gallium arsenide cells and includes well-known medium- or low-cost technologies with moderate yields, whereas, second generation includes devices with lower efficiency and manufacturing costs. Third generation is based on novel materials and has a wide range of design options, as well as expensive but highly efficient cells. However, fourth generation, also known as “inorganics-in-organics,” combines the low cost and flexibility of polymer thin films with the durability of innovative inorganic nanostructures (metal nanoparticles or metal oxides) in organic-based nanomaterials (carbon nanotubes, graphene, and their derivatives). The aim of this chapter was to highlight the current state of photovoltaic cell technology in terms of manufacturing materials and efficiency by providing a comprehensive overview of the four generations as well as the relevance of graphene and its derivatives in solar cell applications.
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Crouch, Dora P. "Comparisons of Cities." In Geology and Settlement. Oxford University Press, 2004. http://dx.doi.org/10.1093/oso/9780195083248.003.0013.
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A brief reprise of the geological aspects, organization, physical constraints, and appearance of each city will remind us of their common and unique features. Then we can compare them by groups linked by research questions. Agrigento is built on two ridges of 120 and 320–390 m, setting generous limits not yet filled by the modern city. A plain extends from the lower ridge south to the sea. Vistas were provided along contours and across elevations. Grouping the public buildings on stony ridges, with temples above and below and government structures along the west side, made economic and aesthetic sense. Landslides provide important clues to the nature of the hill the city is built on, and they correlate with occupation of various parts of the site. Additionally, the water system shows unexpected correlation with the families of discontinuities in the stone rather than the surface grid of the streets (Ercoli and Crouch 1998; Crouch 1989). Morgantina stretches along a ridge about 600 m in elevation. The agora most clearly reveals the interface of urban design and geology. Sanctuaries and fountains were the focus during the fifth century B. C. E. In the third century, modest but elegant new architecture (theater, great steps, flanking stoas, fountains, sanctuary) combined with pragmatic engineering as framework and connector between points of observation. Morgantina had one aqueduct, from the springs that later supplied Aidone. The site has numerous springs although some are now dry or give less than 1 l/s. Yet, during the third century B. C. E. when the population was at its maximum, the aquifer was also at maximum, and higher springs were fed from it more amply than at present. Improper management of water resources likely hastened the demise of the town after the Roman conquest. At the turn of the era, the shift from small rural towns to great landed estates as centers of population affected Morgantina strongly. Deforestation of the hills and mountains for fuel and building materials could have resulted in desiccation, with climate change a related factor. Occupation by the Hispanii (Spanish veterans) who replaced the Hellenized Sicilians after 211 B. C. E. coincided with a negative water balance.
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Koh, Elizabeth. "Online Education and Cultural Background." In Encyclopedia of Multimedia Technology and Networking, Second Edition, 1080–85. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-014-1.ch146.
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Online education is growing rapidly. Online education is a Web-based form of education where students gain access to online materials and communicate with instructors and other students. There are four distinguishing characteristics that separate it from e-learning and other modes of learning (Paulsen, 2003). First, there is a physical separation of teachers and learners in online education. This differentiates it from face-toface education. Second, online education is regulated or instituted by an educational organization, hence disqualifying it from the self-study mode of learning. Third, educational content is distributed over a computer network, unlike e-learning, which includes educational content distributed by CD-ROMS and DVD-ROMS. Fourth, students and instructors communicate with each other over a computer network. There is a twoway flow of information which is not always available in e-learning. Indeed, the communicative element is a unique feature of online education and is an extension of the individualized experience of earlier technologies (Piccoli, Ahmad, & Ives, 2001). Not solely an interaction between the student and the system, online education allows communication between peers and instructors and even collaborative learning communities. Online education also provides high levels of student control and supports participant contact and interaction continuously during the learning process. There are different levels of “onlineness” (Hosie & Schibeci, 2005). The most basic level is Web supplemented. It is optional for students to interact with the education content, and to communicate with instructors and other students. These online learning resources are a component in addition to their face-to-face learning. The intermediate level is Web dependent. Students need to participate online as part of the course requirement, besides some face-to-face component. Students should utilize the online education content, which includes course descriptions, study guides, examination details, assessment overview, reading lists, and online quizzes. Also, students are expected to interact with lecturers and peers by participating in the online discussion forum or other computer-mediated communications (CMC). This is the most popular form of online education today. The advanced level is fully online. This final level requires no face-to-face meetings with the students. Education content, learning activities, assessment, and support services can only be referred to vis-à-vis the computer network. Distance education could occur in this manner, but the term “distance education” also includes the use of other types of media which may not be electronic. Online education is supported by various systems. The core system in most educational institutes is the learning management system or the virtual learning environment. Learning management systems grant access to online learning resources for students and instructors; they register users, provide communication tools for users, manage courses, evaluate learners, and provide administrative reports (Paulsen, 2003). They can be commercial software like Blackboard or developed in-house. Online education can also require library and digital resources, learner support services, accounting, security, the Internet and e-commerce technology, which may be integrated with the core system Online educational technologies can be categorized into synchronous or asynchronous. Synchronous applications require users to be available at the same time. They include networked group decision support systems (GDSS), e-meetings, e-conferences, and features like whiteboards, text-based chat, and video conferencing. Asynchronous technologies are time independent and comprise discussion boards or Web boards, document repositories, Web logging, podcast audio content, and Web cast lectures.
Conference papers on the topic "Organization of accounting of materials and fuel"
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Vlasova, Svetlana Aleksandrovna, and Nikolay Evgenevich Kalenov. "From the database of publications to the WEB-system for accounting of scientists’ intellectual activity results." In 23rd Scientific Conference “Scientific Services & Internet – 2021”. Keldysh Institute of Applied Mathematics, 2021. http://dx.doi.org/10.20948/abrau-2021-12-ceur.
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The article describes a WEB-system developed by the authors that implements services related to the formation and provision of multifaceted information about the results of scientific activities (publications, copyright certificates and reports at scientific events) of employees of an organization or a group of organizations. The system is focused both on the end user interested in obtaining specific data, and on the administrative staff, who generates reporting materials for the parent organization. The information base of the system contains metadata on the following classes of objects: persons (authors), organizations and their subdivisions; publications at analytical, monographic and summary levels; copyright certificates; scientific events (conferences, symposia, seminars); reports. The system includes two modules – an administrative one (intended for entering and editing data) and a user one, which is a special search engine that searches for information, visualizes it, provides navigation among related resources and exports data. A distinctive feature of the system is the introduced concept of “equivalent” objects. Objects are considered equivalent if they are represented in the system by different metadata, but referring to the same physical entity. Such objects are “persons” corresponding to one author with different spellings of the surname in the bibliographic descriptions of publications; organizations with different variants of names; articles published unchanged in various languages. In accordance with modern requirements for reporting on publications, the system reflects the sources of research funding, as well as the affiliations indicated in the articles for each author.
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Bukhtiyarov, I. V., E. P. Kakorina, and S. S. Zemlyakova. "IMPROVING THE STATISTICAL REPORTING OF MEDICAL ORGANIZATIONS IN THE RUSSIAN FEDERATION." In The 16th «OCCUPATION and HEALTH» Russian National Congress with International Participation (OHRNC-2021). FSBSI “IRIOH”, 2021. http://dx.doi.org/10.31089/978-5-6042929-2-1-2021-1-92-96.
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Abstract. All management decisions in the healthcare are based on reliable data from medical accounting and reporting. Aim. Improve reporting forms in order to optimize accounting and reporting. Materials and methods. One of the main statistical forms of medical reporting that makes it possible to analyze indicators of the health status of workers and the activities of medical organizations in occupational medicine in the Russian Federation is the Form No. 30 “Information about a medical organization”. Results. The indicators analysis of the activities of medical organizations in the Russian Federation providing occupational health care was carried out on the basis of the Form No. 30 “Information about a medical organization”. The reporting forms about the examinations of occupational suitability and examinations of the connection between the disease and the occupation in the Russian Federation have been also developed and improved. The data analysis of medical organizations in the system for accounting and analyzing of occupational diseases «Occupational medicine» posted on the web-site http://profstat-irioh.ru is also carried out. Conclusion. It is proposed to improve the reporting documentation in order to optimize accounting and reporting if necessary. It is also proposed to keep statistics on the mandatory preliminary and periodic medical examinations for workers employed in jobs with harmful and (or) hazardous working conditions in the federal statistical form No. 1-zdrav “Information about the health care organizations”.
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Carreter, M., M. Gray, E. Falck, A. Bonne, and M. Bell. "Users’ Requirements for Environmental Effects From Innovative Nuclear Energy Systems and Their Fuel Cycles." In 10th International Conference on Nuclear Engineering. ASMEDC, 2002. http://dx.doi.org/10.1115/icone10-22502.
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The objective of the International Project on Innovative Nuclear Reactors and Fuel Cycles (INPRO) is to support the safe, sustainable, economic and proliferation resistant use of nuclear technology to meet the needs of the 21st century. The first part of the project focusses on the development of an understanding of the requirements of possible users of innovative concepts for reactors and fuel cycle applications. This paper reports progress made on the identification of user requirements as they relate to the environment and environmental protection. The user requirements being formulated are intended to limit adverse environmental effects from the different facilities involved in the nuclear fuel cycles to be well below maximum acceptable levels. To determine if the user requirements are met, it is necessary to identify those factors that are relevant to assessment of the environmental performance of innovative nuclear systems. To this effect, Environmental Impact Assessment (EIA) and the Material Flow accounting (MFA) methodologies are being appraised for the suitability for application. This paper develops and provides the rationale for the “users’ requirements” as they are currently defined. Existing Environmental Impact Assessment and Materials Flow Accounting methodologies that can be applied to determine whether or not innovative technologies conform to the User Requirements are briefly described. It is concluded that after establishing fundamental principles, it is possible to formulate sets of general and specific users’ requirements against which, the potential adverse environmental effects to be expected from innovative nuclear energy systems (INES) can be assessed. The application of these users’ requirements should keep the adverse environmental effects from INES’s within acceptable limits.
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Vlasova, Svetlana Aleksandrovna, and Nikolay Evgenevich Kalenov. "The system of accounting for the results of intellectual activity of scientists as the development of the information system "Proceedings of Scientists"." In 23rd Scientific Conference “Scientific Services & Internet – 2021”. Keldysh Institute of Applied Mathematics, 2021. http://dx.doi.org/10.20948/abrau-2021-3.
Full textAbstract:
The article describes a WEB-system developed by the authors that implements services related to the formation and provision of multifaceted information about the results of scientific activities (publications, copyright certificates and reports at scientific events) of employees of an organization or a group of organizations. The system is focused both on the end user interested in obtaining specific data, and on the administrative staff, who generates reporting materials for the parent organization. The information base of the system contains metadata on the following classes of objects: persons (authors), organizations and their subdivisions; publications at analytical, monographic and summary levels; copyright certificates; scientific events (conferences, symposia, seminars); reports. The system includes two modules - an administrative one (intended for entering and editing data) and a user one, which is a special search engine that searches for information, visualizes it, provides navigation among related resources and exports data. A distinctive feature of the system is the introduced concept of "equivalent" objects. Objects are considered equivalent if they are represented in the system by different metadata, but referring to the same physical entity. Such objects are "persons" corresponding to one author with different spellings of the surname in the bibliographic descriptions of publications; organizations with different variants of names; articles published unchanged in various languages. In accordance with modern requirements for reporting on publications, the system reflects the sources of research funding, as well as the affiliations indicated in the articles for each author.
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Martinez, Andrew, and Jacob Brouwer. "Monte Carlo Investigation of Particle Properties Affecting TPB Formation and Conductivity in Composite Solid Oxide Fuel Cell Electrode-Electrolyte Interfaces." In ASME 2009 7th International Conference on Fuel Cell Science, Engineering and Technology. ASMEDC, 2009. http://dx.doi.org/10.1115/fuelcell2009-85191.
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A previously-developed microstructure model of the Solid Oxide Fuel Cell (SOFC) electrode-electrolyte interface has been applied to the study of particle properties in these devices through the use of the Monte Carlo simulation method. Previous findings that have demonstrated the necessity of accounting for the gaseous phase percolation have been re-emphasized through the current investigation. In particular, the effects of three-phase percolation critically affect the dependence of TPB formation and electrode conductivity on: 1) conducting phase particle size distributions, 2) electronic:ionic conduction phase contrast, and 3) the amount of Mixed Electronic-Ionic Conductor (MEIC) included in the electrode. In particular, the role of differing percolation effectiveness between electronic and ionic phases has been shown to counteract and influence the role of the phase contrast. Porosity, however, has been found to not be a significant factor for the range studied, but does not obviate the necessity of modeling the gas phase. In addition, the current work has investigated the inconsistencies in experimental literature results concerning the optimal particle size distribution. It has been found that utilizing smaller particles with a narrow size distribution is the preferable situation for electrode manufacturing. These findings stress the property-function relationships of fuel cell electrode materials.
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Anderson, Roger E., Scott MacAdam, Fermin Viteri, Daniel O. Davies, James P. Downs, and Andrew Paliszewski. "Adapting Gas Turbines to Zero Emission Oxy-Fuel Power Plants." In ASME Turbo Expo 2008: Power for Land, Sea, and Air. ASMEDC, 2008. http://dx.doi.org/10.1115/gt2008-51377.
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Future power plants will require some type of carbon capture and storage (CCS) system to mitigate carbon dioxide (CO2) emissions. The most promising technologies for CCS are: oxy-fuel (O-F) combustion, pre-combustion capture, and post-combustion capture. This paper discusses the recent work conducted by Siemens Power Generation, Florida Turbine Technologies, Inc. (FTT) and Clean Energy Systems, Inc. (CES) in adapting high temperature gas turbines to use CES’s drive gases in high-efficiency O-F zero emission power plants (ZEPPs). CES’s O-F cycle features high-pressure combustion of fuel with oxygen (O2) in the presence of recycled coolant (water, steam or CO2) to produce drive gases composed predominantly of steam and CO2. This cycle provides the unique capability to capture nearly pure CO2 and trace by-products by simple condensation of the steam. An attractive O-F power cycle uses high, intermediate and low pressure turbines (HPT, IPT and LPT, respectively). The HPT may be based on either current commercial or advanced steam turbine technology. Low pressure steam turbine technology is readily applicable to the LPT. To achieve high efficiencies, an IPT is necessary and efficiency increases with inlet temperature. The high-temperature IPT’s necessitate advanced turbine materials and cooling technology. O-F plants have an abundance of water, cool steam ∼200°C (400°F) and CO2 that can be used as cooling fluids within the combustor and IPT systems. For the “First Generation” ZEPP, a General Electric J79 turbine, minus the compressor, to be driven directly by CES’s 170 MWt high-pressure oxy-fuel combustor (gas generator), has been adapted. A modest inlet gas temperature of 760°C (1400°F) was selected to eliminate the need for turbine cooling. The J79 turbine operating on natural gas delivers 32 MWe and incorporates a single-stage free-turbine that generates an additional 11 MWe. When an HPT and an LPT are added, the net output power (accounting for losses) becomes 60 MWe at 30% efficiency based on lower heating value (LHV), including the parasitic loads for O2 separation and compression and for CO2 capture and compression to 151.5 bar (2200 psia). For an inlet temperature of 927°C (1700°F), the nominal value, the net output power is 70 MWe at 34% efficiency (LHV). FTT and CES are evaluating a “Second Generation” IPT with a gas inlet temperature of 1260°C (2300°F). Predicted performance values for these plants incorporating the HPT, IPT and the LPT are: output power of approximately 100–200 MWe with an efficiency of 40 to 45%. The “Third Generation” IPT for 2015+ power plants will be based on the development of very high temperature turbines having an inlet temperature goal of 1760°C (3200°F). Recent DOE/CES studies project such plants will have LHV efficiencies in the 50% range for natural gas and HHV efficiencies near 40% for gasified coal.
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Lapp, Justin, and Wojciech Lipiński. "Transient Three-Dimensional Heat Transfer Model of a Solar Thermochemical Reactor for H2O and CO2 Splitting via Nonstoichiometric Ceria Redox Cycling." In ASME 2013 7th International Conference on Energy Sustainability collocated with the ASME 2013 Heat Transfer Summer Conference and the ASME 2013 11th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/es2013-18040.
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A transient heat transfer model is developed for a solar reactor prototype for H2O and CO2 splitting via two-step non-stoichiometric ceria cycling. Counter-rotating cylinders of reactive and inert materials cycling between high and low temperature zones permit continuous operation and heat recovery. To guide the reactor design a transient three-dimensional heat transfer model is developed based on transient energy conservation, accounting for conduction, convection, radiation, and chemical reactions. The model domain includes the rotating cylinders, a solar receiver cavity, and insulated reactor body. Radiative heat transfer is analyzed using a combination of the Monte Carlo method, Rosseland diffusion approximation, and the net radiation method. Quasi-steady state distributions of temperatures, heat fluxes, and the non-stoichiometric coefficient are reported. Ceria cycles between temperatures of 1708 K and 1376 K. A heat recovery effectiveness of 28% and solar-to-fuel efficiency of 5.2% are predicted for an unoptimized reactor design.
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Ukai, Kenji, Yasuhisa Nakamura, Yasunobu Mizutani, Koji Hisada, Misuzu Yokoyama, Masato Yasuhara, Kohki Nagai, et al. "Development of Planar Type SOFC Stacks Operable Under Rapid Starting." In ASME 2006 4th International Conference on Fuel Cell Science, Engineering and Technology. ASMEDC, 2006. http://dx.doi.org/10.1115/fuelcell2006-97188.
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Toho Gas Co. Ltd. and Sumitomo Precision Products Co. Ltd. have been jointly developing a SOFC system using scandia-stabilized zirconia (ScSZ) electrolyte cells. Especially, we focused the scandia tetragonal zirconia polycrystalline (Sc-TZP) electrolyte, because the Sc-TZP electrolyte has good mechanical and electrical properties, therefore high reliability and power generation characteristics are expected. We have been developing the 1kW SOFC system using Sc-TZP electrolyte cells as proof of concept since 2002. The 1kW SOFC combined heat and power (CHP) system was installed in The 2005 World Exposition, Aichi, Japan (EXPO2005), and the system successfully operated during about six months. During the demonstration, some troubles caused by balance of plant (BOP) system and controlling system, and these experiences are useful to our system development. The target of our developing system is a small-scale commercial CHP application and target power range is below 10kW class. To apply such a small-scale commercial use, the rapid start up is very attractive for customers in Japanese market. In this study, we have been developing the rapid starting system. To shorten the start up time, reducing the volume of cell stack and strengthening the cell are developed in parallel. Because heating capacity is very affected factor to determine the start up time. To reduce the volume of cell stack, the improvement of cell performance is very attractive. For the electrolyte-supported type cell, the electrical conductivity of electrolyte material is very important factor on the cell performance. On the other hand, to realize the rapid start up system, the mechanical strength of electrolyte is also important factor, because in the rapid start up conditions, large temperature distribution may be easily occurred, and it leads the cell broken. The relation between electrical conductivity and mechanical strength is trade off in the electrolyte material, and then we focused the electrolyte in the range from 4mol% to 7mol%, and demonstrated that these materials have good combination of electrical and mechanical properties. To estimate the suitable composition, the mechanical strength of electrolyte from room temperature to 1073K that is the maximum operating temperature of our system were investigated. And piston on ring (POR) method was also investigated to estimate the strength of actual electrolyte sheets. Part of this work was performed as R & D program of New Energy and Industrial Technology Development Organization (NEDO).
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Luo, Zhixing, Yunlin Sun, Peng Liu, and Junfan Lu. "Application of New Timber Structure Building Envelope in China’s Solar Buildings." In ASME 2013 7th International Conference on Energy Sustainability collocated with the ASME 2013 Heat Transfer Summer Conference and the ASME 2013 11th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/es2013-18312.
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Sustainable development could be seen as indispensable condition for survival of civilization. The development of timber products is a new paradigm in material and building science research in China, requiring the accounting for carbon emissions, carbon sequestration, material embodied energy, and material thermal properties for this renewable resource. This paper studies the application of the timber lattice wall in Chinese solar buildings. Firstly, it is analyzed timber structural form and mechanical property of the multi-ribbed composite wall, proving its high anti-seismic property and firmness by finite element modeling. Secondly, the timber structure filled with wheat straw brick contributes to low U-value of the wall, which is only 0.3 Watts per square meter per degree Celsius and far better than the code of Chinese building, greatly promoting building energy efficiency. Besides, the timber structure and straw brick are both “Cradle to Cradle” materials and reduce carbon emission compared to common building envelope. In the end, the paper is analyzed the promising market of the multi-ribbed composite wall for its competitive price and outstanding environmental performance.
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Tong, Michael T., Scott M. Jones, Philip C. Arcara, and William J. Haller. "A Probabilistic Assessment of NASA Ultra-Efficient Engine Technologies for a Large Subsonic Transport." In ASME Turbo Expo 2004: Power for Land, Sea, and Air. ASMEDC, 2004. http://dx.doi.org/10.1115/gt2004-53485.
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NASA’s Ultra Efficient Engine Technology (UEET) program features advanced aeropropulsion technologies that include highly loaded turbomachinery, an advanced low-NOx combustor, high-temperature materials, intelligent propulsion controls, aspirated seal technology, and an advanced computational fluid dynamics (CFD) design tool to help reduce airplane drag. A probabilistic system assessment is performed to evaluate the impact of these technologies on aircraft fuel burn and NOx reductions. A 300-passenger aircraft, with two 396-kN thrust (85,000-pound) engines is chosen for the study. The results show that a large subsonic aircraft equipped with the UEET technologies has a very high probability of meeting the UEET Program goals for fuel-burn (or equivalent CO2) reduction (−15% from the baseline) and LTO (landing and takeoff) NOx reductions (−70% relative to the 1996 International Civil Aviation Organization rule). These results are used to provide guidance for developing a robust UEET technology portfolio, and to prioritize the most promising technologies required to achieve UEET program goals for the fuel-burn and NOx reductions.