Study of chemical modification of alkaline lignin by the glyoxalation reaction

In this study, glyoxalated alkaline lignins with a non-volatile and non-toxic aldehyde, which can be obtained from several natural resources, namely glyoxal, were prepared and characterized for its use in wood adhesives. The preparation method consisted of the reaction of lignin with glyoxal under an alkaline medium. The influence of reaction conditions such as the molar ratio of sodium hydroxide-to-lignin and reaction time were studied relative to the properties of the prepared adducts. The analytical techniques used were FTIR and 1H-NMR spectroscopies, gel permeation chromatography (GPC), differential scanning calorimetry (DSC), and thermogravimetric analysis (TGA). Results from both the FTIR and 1H-NMR spectroscopies showed that the amount of introduced aliphatic hydroxyl groups onto the lignin molecule increased with increasing reaction time and reached a maximum value at 10 h, and after they began to decrease. The molecular weights remained unchanged until 10 h of reaction time, and then started to increase, possibly due to the repolymerization reactions. DSC analysis showed that the glass transition temperature (Tg) decreased with the introduction of glyoxal onto the lignin molecule due to the increase in free volume of the lignin molecules. TGA analysis showed that the thermal stability of glyoxalated lignin is not influenced and remained suitable for wood adhesives. Compared to the original lignin, the improved lignin is reactive and a suitable raw material for adhesive formula

Nanocrystalline M-type hexaferrite powders: preparation, geometric and magnetic propertiess

Co-Ti-Sn-Ge substituted M-type bariumhexaferrite powders with mean grain sizes between about 10 nm and about 1 ¿m and a narrow size distribution were prepared reproducibly by means of a modified glass crystallization method. At annealing temperatures between 560 and 580°C of the amorphous flakes nanocrystalline particles grow. They behave superparamagnetically at room temperature and change into stable magnetic single domains at lower temperatures. The magnetic volume of the powders is considerably less than the geometric one. However, the effective anisotropy fields are larger by a Factor of two to three.

Heat pulse line-source method to determine thermal conductivity of consolidated rocks

An instrument designed to measure thermal conductivity of consolidated rocks, dry or saturated, using a transient method is presented. The instrument measures relative values of the thermal conductivity, and it needs calibration to obtain absolute values. The device can be used as heat pulse line source and as continuous heat line source. Two parameters to determine thermal conductivity are proposed: TMAX, in heat pulse line source, and SLOPE, in continuous heat line source. Its performance is better, and the operation simpler, in heat pulse line-source mode with a measuring time of 170 s and a reproducibility better than 2.5%. The sample preparation is very simple on both modes. The performance has been tested with a set of ten rocks with thermal conductivity values between 1.4 and 5.2 W m¿1 K¿1 which covers the usual range for consolidated rocks.

Nanocrystalline M-type hexaferrite powders: preparation, geometric and magnetic propertiess

Co-Ti-Sn-Ge substituted M-type bariumhexaferrite powders with mean grain sizes between about 10 nm and about 1 ¿m and a narrow size distribution were prepared reproducibly by means of a modified glass crystallization method. At annealing temperatures between 560 and 580°C of the amorphous flakes nanocrystalline particles grow. They behave superparamagnetically at room temperature and change into stable magnetic single domains at lower temperatures. The magnetic volume of the powders is considerably less than the geometric one. However, the effective anisotropy fields are larger by a Factor of two to three.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.