5 resultados para costs against solicitors personally
em Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland
Resumo:
Combustion of wood is increasing because of the needs of decreasing the emissions of carbon dioxide and the amount of waste going to landfills. Wood based fuels are often scattered on a large area. The transport distances should be short enough to prevent too high costs, and so the size of heating and power plants using wood fuels is often rather small. Combustion technologies of small-size units have to be developed to reach efficient and environmentally friendly energy production. Furnaces that use different packed bed combustion or gasification techniques areoften most economic in small-scale energy production. Ignition front propagation rate affects the stability, heat release rate and emissions of packed bed combustion. Ignition front propagation against airflow in packed beds of wood fuels has been studied. The research has been carried out mainly experimentally. Theoretical aspects have been considered to draw conclusions about the experimental results. The effects of airflow rate, moisture content of the fuel, size, shape and density of particles, and porosity of the bed on the propagation rate of the ignition front have been studied. The experiments were carried out in a pot furnace. The fuels used in the experiments were mainly real wood fuels that are often burned in the production of energy. The fuel types were thin wood chips, saw dust, shavings, wood chips, and pellets with different sizes. Also a few mixturesof the above were tested. Increase in the moisture content of the fuel decreases the propagation rates of the ignition front and makes the range of possible airflow rates narrower because of the energy needed for the evaporation of water and the dilution of volatile gases due to evaporated steam. Increase in the airflow rate increases the ignition rate until a maximum rate of propagation is reached after which it decreases. The maximum flame propagation rate is not always reached in stoichiometric combustion conditions. Increase in particle size and density transfers the optimum airflow rate towards fuel lean conditions. Mixing of small and large particles is often advantageous, because small particles make itpossible to reach the maximum ignition rate in fuel rich conditions, and large particles widen the range of possible airflow rates. A correlation was found forthe maximum rate of ignition front propagation in different wood fuels. According to the correlation, the maximum ignition mass flux is increased when the sphericity of the particles and the porosity of the bed are increased and the moisture content of the fuel is decreased. Another fit was found between sphericity and porosity. Increase in sphericity decreases the porosity of the bed. The reasons of the observed results are discussed.
Resumo:
The objective of this study is to develop an improved support unit cost allocation system for a medium-sized technology company, and to examine which options for overhead cost accounting exist. The study begins with presenting the terminology and methods associated with overhead cost accounting and responsibility accounting. Also the most common challenges and resulting benefits of overhead cost allocation system development are brought up. As one research method two case studies were conducted for benchmarking purposes. These external cases are compared with the principal company’s cost allocation system and reflected against the theoretical background. In the empirical section interviews were used as the primary source of information alongside self studying principal company’s old cost allocation method. Interviews revealed the main weaknesses of the old system and proposals for a new one, which were utilized in setting targets for developing the new system. As a result of the development process an improved support unit cost allocation system was realized for year 2009. The new system is able to handle support unit costs in more detail enhancing the transparency and fairness of resulting cost allocations. Parts of support unit costs are now seen as business units’ own costs rather than group-level overhead. Also recommendations for further development are made after analyzing how well the targets were reached.
Resumo:
This paper describes the cost-benefit analysis of digital long-term preservation (LTP) that was carried out in the context of the Finnish National Digital Library Project (NDL) in 2010. The analysis was based on the assumption that as many as 200 archives, libraries, and museums will share an LTP system. The term ‘system’ shall be understood as encompassing not only information technology, but also human resources, organizational structures, policies and funding mechanisms. The cost analysis shows that an LTP system will incur, over the first 12 years, cumulative costs of €42 million, i.e. an average of €3.5 million per annum. Human resources and investments in information technology are the major cost factors. After the initial stages, the analysis predicts annual costs of circa €4 million. The analysis compared scenarios with and without a shared LTP system. The results indicate that a shared system will have remarkable benefits. At the development and implementation stages, a shared system shows an advantage of €30 million against the alternative scenario consisting of five independent LTP solutions. During the later stages, the advantage is estimated at €10 million per annum. The cumulative cost benefit over the first 12 years would amount to circa €100 million.
Effects of a Financial Transaction Tax - Do Transaction Costs Lower Volatility?: A Literature Review
Resumo:
In this literature review the theorethical framework of Financial transaction taxes and their assumed effect on market volatility is assessed. The empirical evidence from various studies is compared against the theory and a simple empirical review of the Finnish stock market is conducted. The findings implicate that financial transaction taxes can not reduce volatility and their actual effect on markets is dependend by many other factors as well. Some evidence even suggests that transactions taxes may actually raise volatility.
Resumo:
In marine benthic communities, herbivores consume a considerable proportion of primary producer biomass and, thus, generate selection for the evolution of resistance traits. According to the theory of plant defenses, resistance traits are costly to produce and, consequently, inducible resistance traits are adaptive in conditions of variable herbivory, while in conditions of constant/strong herbivory constitutive resistance traits are selected for. The evolution of resistance plasticity may be constrained by the costs of resistance or lack of genetic variation in resistance. Furthermore, resource allocation to induced resistance may be affected by higher trophic levels preying on herbivores. I studied the resistance to herbivory of a foundation species, the brown alga Fucus vesiculosus. By using factorial field experiments, I explored the effects of herbivores and fish predators on growth and resistance of the alga in two seasons. I explored genetic variation in and allocation costs of resistance traits as well as their chemical basis and their effects on herbivore performance. Using a field experiment I tested if induced resistance spreads via water-borne cues from one individual to another in relevant ecological conditions. I found that in the northern Baltic Sea F. vesiculosus communities, strength of three trophic interactions strongly vary among seasons. The highly synchronized summer reproduction of herbivores promoted their escape from the top-down control of fish predators in autumn. This resulted into large grazing losses in algal stands. In spring, herbivore densities were low and regulated by fish, which, thus,enhanced algal growth. The resistance of algae to herbivory increased with an increase in constitutive phlorotannin content. Furthermore, individuals adopted induced resistance when grazed and when exposed to water-borne cues originating from grazing of conspecific algae both in the laboratory and in field conditions. Induced resistance was adopted to a lesser extent in the presence of fish predators. The results in this thesis indicate that inducible resistance in F. vesiculosus is an adaptation to varying herbivory in the northern Baltic Sea. The costs of resistance and strong seasonality of herbivory have likely contributed to the evolution of this defense strategy. My findings also show that fish predators have positive cascading effects on F. vesiculosus which arise via reduced herbivory but possibly also through reduced resource allocation to resistance. I further found evidence that the spread of resistance via water-borne cues also occurs in ecologically realistic conditions in natural marine sublittoral. Thus, water-borne induction may enable macroalgae to cope with the strong grazing pressure characteristic of marine benthic communities. The results presented here show that seasonality can have pronounced effects on the biotic interactions in marine benthic communities and thereafter influence the evolution of resistance traits in primary producers.