Electrochemistry and green chemical processes: electrochemical ozone production

After an introductory discussion emphasising the importance of electrochemistry for the so-called Green Chemical Processes, the article presents a short discussion of the classical ozone generation technologies. Next a revision of the electrochemical ozone production technology focusing on such aspects as: fundamentals, latest advances, advantages and limitations of this technology is presented. Recent results about fundamentals of electrochemical ozone production obtained in our laboratory, using different electrode materials (e.g. boron doped diamond electrodes, lead dioxide and DSAÒ-based electrodes) also are presented. Different chemical processes of interest to the solution of environmental problems involving ozone are discussed.

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.

Accounting manager : Servei web gestor de comptabilitat

Aquest projecte consisteix en un petit servei web de comptabilitat desenvolupat amb Vaadin framework, MySQL i Java. Dita aplicació permet crear factures i altres documents i portar-ne unes estadístiques de les figures relacionades amb aquesta comptabilitat. El fet d'utilitzar Vaadin permet desenvolupar aquest servei web mitjançant Java. Aquesta entrega es composa d'una presentació, la memòria i el producte (servei web+BD+instruccions).

Learning and selection processes

In this paper I defend a teleological explanation of normativity, i. e., I argue that what an organism (or device) is supposed to do is determined by its etiological function. In particular, I present a teleological account of the normativity that arises in learning processes, and I defend it from some objections

The Role of Surfactant Properties of Extractants in Hydrometallurgical LiquidLiquid Extraction Processes

The amphiphilic nature of metal extractants causes the formation of micelles and other microscopic aggregates when in contact with water and an organic diluent. These phenomena and their effects on metal extraction were studied using carboxylic acid (Versatic 10) and organophosphorus acid (Cyanex 272) based extractants. Special emphasis was laid on the study of phase behaviour in a pre neutralisation stage when the extractant is transformed to a sodium or ammonium salt form. The pre neutralised extractants were used to extract nickel and to separate cobalt and nickel. Phase diagrams corresponding to the pre neutralisation stage in a metal extraction process were determined. The maximal solubilisation of the components in the system water(NH3)/extractant/isooctane takes place when the molar ratio between the ammonia salt form and the free form of the extractant is 0.5 for the carboxylic acid and 1 for the organophosphorus acid extractant. These values correspond to the complex stoichiometry of NH4A•HA and NIi4A, respectively. When such a solution is contacted with water a microemulsion is formed. If the aqueous phase contains also metal ions (e.g. Ni²+), complexation will take place on the microscopic interface of the micellar aggregates. Experimental evidence showing that the initial stage of nickel extraction with pre neutralised Versatic 10 is a fast pseudohomogeneous reaction was obtained. About 90% of the metal were extracted in the first 15 s after the initial contact. For nickel extraction with pre neutralised Versatic 10 it was found that the highest metal loading and the lowest residual ammonia and water contents in the organic phase are achieved when the feeds are balanced so that the stoichiometry is 2NH4+(org) = Nit2+(aq). In the case of Co/Ni separation using pre neutralised Cyanex 272 the highest separation is achieved when the Co/extractant molar ratio in the feeds is 1 : 4 and at the same time the optimal degree of neutralisation of the Cyanex 272 is about 50%. The adsorption of the extractants on solid surfaces may cause accumulation of solid fine particles at the interface between the aqueous and organic phases in metal extraction processes. Copper extraction processes are known to suffer of this problem. Experiments were carried out using model silica and mica particles. It was found that high copper loading, aromacity of the diluent, modification agents and the presence of aqueous phase decrease the adsorption of the hydroxyoxime on silica surfaces.

Creating a customer profitability accounting model

Customer profitability accounting is a well-researched topic in the academic field, and it has been proved to posses rather undisputable benefits. However, the calculation of the customer profitabilities can be challenging, therefore the usage of the accounting is not self-explanatory in organizations. The aim of this study was to create a customer profitability accounting model for a wholesales unit in the case company to function as a sales management tool. The literature review of the study presents certain fundamental issues related to customer profitability accounting, in addition a theoretical framework for accounting model design is provided. The creation of the model was commenced by setting the requirements for it and examining the foundation of the model design, which consisted of for instance price setting and cost structure of products. This was followed by selecting approaches to the creation of the model. The result of the study was an accounting model, for which a determination of included revenues and costs was executed, along with the formulation of an allocation criteria of the costs. Lastly, the customer profitabilities were calculated in accordance with the accounting principles and the calculation logic of the model. The attained figures proved the model to provide an appropriate solution for obtaining the customer profitabilities and thus to use the accounting information as a sales management tool in for instance decision making and negotiation situations.

Sisäisen raportoinnin kehittäminen autoliikkeessä

Diplomityön tavoitteena oli kehittää kohdeyrityksen sisäistä raportointia niin, että informaatiota voidaan hyödyntää päivittäisessä päätöksenteossa tehokkaammin. Tarkoituksena oli saada aikaan yksinkertainen ja selkeä raportointijärjestelmä, joka tuottaa raportteja eri organisaatiotasojen tarpeisiin. Työn teoriaosuudessa käytiin läpi informaation ja raportoinnin merkitystä yrityksen operatiiviseen toimintaan, yleisimpiä tieto- ja informaatiojärjestelmiä sekä suorituskyvyn mittaamista. Empiriaosuudessa selvitettiin kohdeyrityksen toimintaprosessit, määriteltiin eri organisaatiotasojen tieto- ja raportointitarpeet sekä suoritettiin uuden raportointijärjestelmän implementointi. Saatujen tulosten mukaan sisäisen raportoinnin tulee koostua sen käyttäjien tarpeista ja yrityksen kannalta merkityksellisestä informaatiosta. Työssä esitetty uusi raportointijärjestelmä tukee kohdeyrityksen päivittäistä päätöksentekoa tuottamalla olennaisia raportteja eri aikaväleiltä ja organisaatiotasoilta.

Foliar photochemical processes and carbon metabolism under favourable and adverse winter conditions in a Mediterranean mixed forest, Catalonia (Spain)

Evergreen trees in the Mediterranean region must cope with a wide range of environmental stresses from summer drought to winter cold. The mildness of Mediterranean winters can periodically lead to favourable environmental conditions above the threshold for a positive carbon balance, benefitting evergreen woody species more than deciduous ones. The comparatively lower solar energy input in winter decreases the foliar light saturation point. This leads to a higher susceptibility to photoinhibitory stress especially when chilly (< 12 C) or freezing temperatures (< 0 C) coincide with clear skies and relatively high solar irradiances. Nonetheless, the advantage of evergreen species that are able to photosynthesize all year round where a significant fraction can be attributed to winter months, compensates for the lower carbon uptake during spring and summer in comparison to deciduous species. We investigated the ecophysiological behaviour of three co-occurring mature evergreen tree species (Quercus ilex L., Pinus halepensis Mill., and Arbutus unedo L.). Therefore, we collected twigs from the field during a period of mild winter conditions and after a sudden cold period. After both periods, the state of the photosynthetic machinery was tested in the laboratory by estimating the foliar photosynthetic potential with CO2 response curves in parallel with chlorophyll fluorescence measurements. The studied evergreen tree species benefited strongly from mild winter conditions by exhibiting extraordinarily high photosynthetic potentials. A sudden period of frost, however, negatively affected the photosynthetic apparatus, leading to significant decreases in key physiological parameters such as the maximum carboxylation velocity (Vc,max), the maximum photosynthetic electron transport rate (Jmax), and the optimal fluorometric quantum yield of photosystem II (Fv/Fm). The responses of Vc,max and Jmax were highly species specific, with Q. ilex exhibiting the highest and P. halepensis the lowest reductions. In contrast, the optimal fluorometric quantum yield of photosystem II (Fv/Fm) was significantly lower in A. unedo after the cold period. The leaf position played an important role in Q. ilex showing a stronger winter effect on sunlit leaves in comparison to shaded leaves. Our results generally agreed with the previous classifications of photoinhibition-tolerant (P. halepensis) and photoinhibitionavoiding (Q. ilex) species on the basis of their susceptibility to dynamic photoinhibition, whereas A. unedo was the least tolerant to photoinhibition, which was chronic in this species. Q. ilex and P. halepensis seem to follow contrasting photoprotective strategies. However, they seemed equally successful under the prevailing conditions exhibiting an adaptive advantage over A. unedo. These results show that our understanding of the dynamics of interspecific competition in Mediterranean ecosystems requires consideration of the physiological behaviour during winter which may have important implications for long-term carbon budgets and growth trends.

Performance Indicators in Sourcing : Case: Mainospyörä Ltd

The business environment has rapidly become more global and more competitive. It sets new requirements for the company management. It is not enough to look at the financial information of the company, but one need to analyse also the internal processes as well. Sourcing exists in every company. It is no longer just a supporting function in a company chain of operations. By sourcing company can affect the profitability of the company in both direct and indirect ways The thesis overviewed the role of strategic accounting, sourcing and performance measurements in particularly, in company strategic steering. The study is qualitative, where the meaning was to describe true life. In the same time it is an explanatory case study. The aim of the study was to build up a set of sourcing performance indicators for the case company.

Toimintolaskenta tuotehallinnan tukena

Tämän tapaustutkimuksen päätavoitteina on luoda toimintolaskentamalli kohdeyritykselle ja testata toimintolaskennan soveltuvuutta pilottiprojektilla, joka toteutetaan vain pienelle osalle tuotteista. Toimintolaskentaprojektin tavoitteena on tarkentaa tuotteiden kustannuslaskentaa ja näin tukea yrityksen päätöksentekoa tuotehallinnan päätöksissä. Tutkimuksen tuloksena pilottiprojekti on vahvistanut ennakkokäsityksiä laskentakohteina olleiden tuotteiden osalta. Implementointiprosesseilla on sekä inhimillisiä että teknisiä ongelmia. Resurssikustannusten kohdistaminen asetettiin projektin tärkeimmäksi tekniseksi ongelmaksi. Pilottiprojekti keskittyy lähinnä laskennan tekniseen toteutukseen, mutta kattavampi muutosprojekti vaatii muutosjohtajuutta ja keskittymistä inhimillisiin tekijöihin. Pilottivaiheessa tärkein inhimillinen ongelma on saavuttaa johdon tuki ja osallistuminen projektiin. Toimintolaskentaprojekti onnistui kohdeyrityksessä hyvin ja johdon tuki onnistuttiin saavuttamaan. Tutkimuksen tuloksena nähdään toimintolas-kennan hyödyttävän tuotehallintaa ja tutkimuksen seurauksena toimintolaskentaprojektia jatketaan kattamaan koko tuotevalikoima. Yrityksessä havaittiin laskentaprojektin aikana myös toiminnan kehityskohteita, jotka vaativat tarkempaa tarkastelua toimintoanalyysin avulla.

Aplicatiu per gestionar la informació administrativa, tècnica i comptable per una empresa constructora

Les tendencies del mercat actual i futur obliguen a les empreses a ser cada vegada més competitives. Tota empresa que desitgi competir en el mercat actual ha de considerar la informació com un dels seus principals actius. Per aquesta raó, és necessari que l’empresa disposi dels sistemes d’informació adequats per ser gestionada. En les pimes ( petites i mitjanes empreses ), i en la majoria dels casos, la seva informació es troba repartida en diversos aplicatius informàtifcs. Això comporta principalment una duplicitat de dades, costos de manteniment i possibles errades en la informació. Dins del sector de les pimes, es troben empreses contructores d’un volum petit o mig, les quals enmagatzemen molta informació tècnica i de planificació per desemvolupar els seus projectes. Aquesta necessitat els hi suposa, tenir un aplicatiu eficient per la gestió i seguiment de la producció de les seves tasques i per altra banda l’aplicatiu necessari com qualsevol pime a nivell administratiu i comptable. L’objectiu principal d’aquest treball és generar un aplicatiu que integri la informació administrativa, comptable i tècnica per una empresa constructora. Amb l’assoliment d’aquest objectiu l’empresa constructora guanya temps en l’entrada i accés a les dades, evita la seva duplicitat i redueix el seu manteniment. En resum, redueix els costos de l’empresa i augmenta la seva seguretat en la informació. Un el mercat, existeixen aplicatius anomenats ERP ( Enterprise resource planning o sistemes de planificació de recursos ) els quals la seva gran virtud es la integració de les dades. Aprofitant aquests aplicatius i seleccionant-ne el més adequat, s’ha generat la part de gestió i planificació necessària per l’empresa constructora integrant-la i personalitzant-la en els processos existents de l’aplicació ( comptabilitat, ventes, compres, recursos humans, magatzems, etc… ) Entre les conclusions més rellevants obtingudes en aquest treball, voldriem destacar la millora i reducció d’entrada, accés i manteniment de la informació, l’històric que proporciona l’eina i per tan la millora de la gestío i planificació de l’empresa.

Taloushallinnon toimintatapojen ja laskentajärjestelmien integroiminen perustajarakennuttamisprosessiin

Työn tavoitteena on tuottaa kehitysehdotuksia kohdeyrityksen perustajarakennuttamisprosessiin. Toiminnan tarkastelun painopiste on taloushallinnossa ja tietojärjestelmissä. Prosessin analysoimisessa hyödynnetään liiketoimintaprosessikuvausta, jossa eritellään yksilöiden sekä järjestelmien toimintaa. Työn teoriaosuudessa tarkastellaan prosesseja ja niiden kuvaamista, talousohjausta sekä rakennuttamisliiketoimintaa yleisesti. Synteesiosuudessa prosessin kulku analysoidaan. Prosessin tarkastelussa keskitytään prosessin sopimusvaiheeseen sekä taloushallinnon ja tietojärjestelmien toteutukseen. Analyysin perusteella esitetään toiminnan keskeiset ongelmakohdat. Toiminnan ongelmat jakautuvat kolmelle tasolle: operatiiviseen toimintaan, taloushallinnon toteutukseen sekä tietojärjestelmäratkaisuihin. Operatiivisella tasolla ongelmat liittyvät yksilöiden toimintaan ja taloushallinnossa etenkin kustannusten kohdistamiseen. Tietojärjestelmien avulla yhdistetään operatiivinen ja taloushallinnollinen taso toisiinsa. Työssä esitettyjen ratkaisuehdotusten avulla kohdeyritys voi kehittää prosessia kokonaisuutena.

Models in country scale carbon accounting of forest soils

Selective papers of the workshop on "Development of models and forest soil surveys for monitoring of soil carbon", Koli, Finland, April 5-9 2006.

Microwave Processes in Ferrite-ferroelectric Layered Structure

This work is devoted to investigation of wave processes in new hybrid ferrite/ferroelectric structures. Spin wave devices based on ferrite films have disadvanteges. And their applications are limited. Investigated structures allow to overcome disadvantages. This investigation helps to create new class of devices. Electromagnetic analysis of hybrid spin-electromagnetic waves in ferrite/ferroelectric structures were done. As a result dispersion relation was found. Numerical solution of this dispersion relation gave us follow results. These structures can be effectively tuned by external electric and magnetic field. Methods to increase tuning range were suggested. It was found that such structures have one basic disadvantage which is connected with presence of thick ferroelectric layer. To solve this problem is to use thin ferroelectric films. But this decreases tuning range. It was confirmed by experiment that this structures can be effectively tuned by electric and magnetic fields. Resonance characteristics of ferrite/ferroelectric resonator were succesfully tuned by magnetic and electric field.