...White coal is a form of fuel produced by drying chopped wood over a fire. It differs from charcoal which is carbonised wood. White coal was used in England to smelt lead ore from the mid-sixteenth to the late seventeenth centuries. It produces more heat than green wood but less than charcoal and thus prevents the lead evaporating.[1] White coal could be used mixed with charcoal for other industrial uses than lead smelting.[2] White coal was produced in distinctive circular pits with a channel, known as Q-pits. They are frequently found in the woods of South Yorkshire. Nowadays white coal is made from [3] * Groundnut shells * Cotton hulls and salks * Castor seed shells * Forest leaves; wood chips and shavings * Sugarcane bagasse * Rice husk and paddy straw * Mustard waste * Coir dust * Coffee husk * Sunflower waste * Maize stalks * Bajra cobs * Sesame seeds oil cake * Wheat straw Benefits of white coal:[4][5][6] * White coal is cheaper than coal and fire wood. * There is no sulphur in the white coal, therefore no toxic gases. * Moisture content is nil. * Biomass briquettes have a higher practical thermal value. * Briquettes have consistent quality, have high burning efficiency, and are ideally sized for complete combustion. * Combustion is more uniform compared to coal and boiler response to changes in steam requirements is faster, due to higher quantity of volatile matter in briquettes. *...
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...Are IFRS-based and US GAAP-based Accounting Amounts Comparable? Mary E. Barth* Stanford University Wayne R. Landsman, Mark Lang University of North Carolina Christopher Williams University of Michigan August 2011 * Corresponding author: Graduate School of Business, Stanford University, 94305-5015, mbarth@stanford.edu. We appreciate funding from the Center for Finance and Accounting Research, Kenan-Flagler Business School and the Center for Global Business and the Economy, Stanford Graduate School of Business. We appreciate comments from Elicia Cowins, Julie Erhardt, Margot Howard, Elmar Venter, an anonymous reviewer, and workshop participants at the University of Cologne, ESSEC Business School, George Washington University, Giessen Business School, University of Graz, IESE Business School, University of Leeds, University of Missouri, Oklahoma State University, Shanghai University of Finance and Economics, Singapore Management University, Southern Methodist University, Stanford University, Washington University at St. Louis, and the European Accounting Association Congress. We also thank Dan Amiram and Mark Maffett for assistance with data collection. Electronic copy available at: http://ssrn.com/abstract=1585404 Are IFRS-based and US GAAP-based Accounting Amounts Comparable? Abstract This study documents whether application of IFRS by non-US firms results in accounting amounts comparable to those resulting from application of US GAAP by US firms. IFRS firms have...
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...definition of this is an unmanned plane as well as a ship that can steer itself separately, without individual control or past the line of prospect. Consequently, this paper will attempt to explain on the civil along with the social uses of drones. There are growing numbers of in-flight drone platforms, comprising of the very energetic do it yourself society. The machines are getting to be more vigorous, with the potential to sustain heavier payloads for extensive flight periods. As with the increasing interest as well as the potential for these tools to tackle novel areas of requests, it is important to address on the civil uses of drones. Thus, among this uses they do comprise of the agricultural sector. Basing on various researches conducted by the “Association for Unmanned Vehicle Systems International” the news suggested that. The agricultural use of drones could involve 70% of the market. The explanation pointed out for this comprised of the desire to monitor crops strictly so as to enhance supervision along with the yields. The close infrared sensors can be adjusted to sense crop health. The other civil use of the drone is in the mines whereby the mine industries are already arranging drones all over the world with immense competence and safety increase to evaluate precisely site conditions. To examine pit walls as well as analyze...
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...J. Bus. Financ. 01 (03) 2013. 94-104 94 Available Online at ESci Journals Journal of Business and Finance ISSN: 2305-1825 (Online), 2308-7714 (Print) http://www.escijournals.net/JBF LACK OF TIMELINESS AS AN EXPLANATION OF THE LOW CONTEMPORANEOUS RETURNS-EARNINGS ASSOCIATION Jaouida E. Trabelsi Institute of the High Commercial Studies of Sfax (IHEC), University of Sfax, Tunisia. A B S T R A C T This paper empirically tests whether the low contemporaneous returns-earnings association set by previous empirical researches may be explained by lack of timeliness of accounting numbers. It hypothesises that if the criteria for accounting recognition yield a multi-period lag in earnings recognitions of economic events and if these events affect an informed market immediately when they occur, then future periods’ earnings would have explanatory for current returns as well as current earnings. To assess the significance of future earnings as an explanatory variable for stock returns we regress at first step annual returns on current earnings and at second step, annual returns on current earnings and successively next period and next two periods’ earnings. Results show that future earnings continue to explain current returns. The evidence is characteristic of a substantial recognition lag in earnings that extends to the immediate next period. However, over one year, earnings do not seem reflecting any relevant economic event impounded in security prices at previous period. The earnings...
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...10/29/13 Xerox PARC, Apple, and the Creation of the Mouse : The New Yorker ANNALS OF BUSINESS CREATION MYTH Xerox PARC, Apple, and the truth about innovation. by Malcolm Gladwell MAY 16, 2011 Print More Share Close Reddit Linked In Email The mouse was conceived by the computer scientist Douglas Engelbart, developed by Xerox PARC, and made marketable by Apple. I n late 1979, a twenty-four-year-old entrepreneur paid a visit to a research center in Silicon Valley called Xerox PARC. He was the co-founder of a small computer startup down the road, in Cupertino. His name was Steve Jobs. Xerox PARC was the innovation arm of the Xerox Corporation. It was, and remains, on Coyote Hill Road, in Palo Alto, nestled in the foothills on the edge of town, in a long, low concrete building, with enormous terraces looking out over the jewels of Silicon Valley. To the northwest was Stanford University’s Hoover Tower. To the north was Hewlett-Packard’s sprawling campus. www.newyorker.com/reporting/2011/05/16/110516fa_fact_gladwell?printable=true¤tPage=all 1/12 10/29/13 Xerox PARC, Apple, and the Creation of the Mouse : The New Yorker All around were scores of the other chip designers, software firms, venture capitalists, and hardware-makers. A visitor to PARC, taking in that view, could easily imagine that it was the computer world’s castle, lording over the valley below—and, at the time, this wasn’t far from the truth. In 1970, Xerox had assembled the...
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...How to perform a PM Service on a Semi-Tractor Steven H. Fudge ENG/222 July, 14 2015 Elaine Boyle How to perform a PM Service on a Semi-Tractor Table of Contents Page 1. Purpose 3 2. Safety 3 3. Research & Time Intervals 4 4. Engine 5-7 5. Transmission 8-9 6. Drivetrain 10 7. Suspension 11-13 8. Body and Frame 14-15 9. Paper Work 16 10. Final Inspection 17 11. References 18 Purpose The purpose of a PM Service on a Semi-Truck is to add longevity to the life of the vehicle. It allows the mechanic to fully inspect every component of the vehicle and make any necessary repairs as needed. This allows a safe and well maintained vehicle to transport any number of goods for a very long time. Safety Shut engine off! Lock and Tag if necessary! Chock wheels to prevent unintentional rolling of vehicle! Coolant and Oil may be extremely hot and under pressure! Low clearance under or around vehicle can cause injuries! Sharp objects may be present! Research & Time Intervals It is important to research the vehicle you are performing a PM Service on. Verify you have the proper filters, oil type, oil viscosity, and grease type so as to not cause damage to important components of the vehicle! Be sure that the service is performed within the scheduled time. A vehicle that does not get a PM Service at the recommended date can cause unnecessary failures...
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...In Greenberg’s paper, he analyzes gender and compares the survival values of sucrose and water, and finds that flies live about 50 percent longer on sucrose alone than on water alone, and that female house flies live more than 35 percent longer than male house flies (Greenberg 1960). In Chapman et. al's paper, a study evaluated food odours and female house fly sex pheromones which were applied to a sugar mixture to gauge the attraction potential of such variables (Chapman et al. 1998). Brown’s study concentrated on the development of chemical attractants as bait, and found that none of his compounds were active enough to attractive flies on a per-compound basis but that a combination of a few compounds were successful in attracting flies (Brown...
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...Athletic HISTORY The first modern-style indoor athletics meetings were recorded shortly after in the 1860s, including a meet at Ashburnham Hall in London which featured four running events and a triple jump competition. The Amateur Athletic Association (AAA) was established in England in 1880 as the first national body for the sport of athletics and began holding its own annual athletics competition – the AAA Championships. The United States also began holding an annual national competition – the USA Outdoor Track and Field Championships – first held in 1876 by the New York Athletic Club.[14] Athletics became codified and standardized via the English AAA and other general sports organisations in the late 19th century, such as the Amateur Athletic Union (founded in the US in 1888) and the Union des sociétésfrançaises de sports athlétiques (founded in France in 1889). An athletics competition was included in the first modern Olympic Games in 1896 and it has been as one of the foremost competitions at the quadrennial multi-sport event ever since. Originally for men only, the 1928 Olympics saw the introduction of women's events in the athletics programme. Athletics is part of the Paralympic Games since the inaugural Games in 1960. Athletics has a very high profile during major championships, especially the Olympics, but otherwise is less popular. An international governing body, the International Amateur Athletics Federation (IAAF), was founded in 1912; it adopted its current...
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...© 2002 American Accounting Association Accounting Horizons Vol. 16 No. 3 September 2002 pp. 233–243 COMMENTARY The “Incomplete Revelation Hypothesis” and Financial Reporting Robert J. Bloomfield Robert J. Bloomfield is an Associate Professor at Cornell University. INTRODUCTION The most common form of the Efficient Markets Hypothesis (EMH) states that market prices fully reflect all publicly available information (Fama 1970). The EMH has been highly influential among academics, but practitioners and regulators appear unconvinced. Investors work hard to identify mispriced stocks on the basis of public data, or pay others to do so, even though the EMH asserts that such efforts are wasted. Managers seek to boost stock prices by hiding bad news in footnotes, and regulators work hard to defeat such efforts, even though the EMH asserts that information is reflected in prices no matter how obscure its presentation. Beliefs about inefficiency play a central role in the debate over recognizing expenses for incentive stock options. Opponents of expensing argue that the resulting lower net income will inappropriately reduce market prices, while proponents argue the market does not fully recognize compensation costs reported only in footnotes. In efficient markets, however, expensing these costs has no direct effect on prices, as long as the details of the compensation are included in footnotes. The decision to expense option costs could reduce stock price indirectly, even in efficient...
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...SARAN 30 DAFTAR PUSTAKA 32 BAB I PENDAHULUAN A. LATAR BELAKANG Informasi sangat penting bagi investor dalam pengambilan keputusan investasi. Perusahaan – perusahaan publik yang terdaftar di Bursa Efek Indonesia diwajibkan melapor laporan keuangan secara berkala sebagai salah satu sumber informasi bagi investor dan pengambilan keputusan investasi para pelaku pasar. Salah satu informasi yang disajikan adalah pengumuman yang berhubungan dengan laba, karena informasi laba ini digunakan oleh investor serta memberikan gambaran mengenai kinerja suatu perusaha Penelitian untuk mengetahui apakah informasi keuangan, khususnya informasi laba mempunyai nilai yang relevan bagi para pengambil keputusan investasi (value relevance), dimulai dari Ball and Brown (1968), investor menemukan bahwa laba akuntansi memiliki kandungan informasi yang relevan. Penelitian mengenai hubungan laba...
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...Mineral Sands: An Overview of the Industry Greg Jones1 ABSTRACT Mineral sands are different to most commodities, however they share similarities with other commodity types, such as the importance of quality constraints of iron ore and coal or the importance of physical properties of diamonds. The mineral sands industry consists of two principal product streams; titanium dioxide minerals – in the form of rutile, ilmenite and leucoxene; and zircon. The principal valuable heavy minerals (VHM) include ilmenite, leucoxene, rutile and zircon. Variations of other titanium minerals occur between the end members of ilmenite and rutile, including pseudo rutile and anatase. Most mineral sands deposits are found in unconsolidated fossil shorelines several hundreds of metres to tens of kilometres and occasionally hundreds of kilometres inland from the present coastline. Mineral sands orebodies essentially fall into two categories based on the mode of deposition: alluvial or aeolian. Alluvial deposits are further split into marine beach placers (or strandlines) and lacustrine heavy mineral (HM) accumulations. Exploration for mineral sands involves the positive identification of key criteria leading to the focus of exploratory surface sampling, augering and drilling. Assaying is primarily focused around determining the percentage of HM contained within a given sample. Other results of interest include clay fines, sand and oversize. Metallurgical/mineralogical assessment is often undertaken...
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...CHAPTER I PROJECT BACKGROUND 1.1 INTRODUCTION During early years, stereo type approach was used such as logbooks, shortlists and even journals. Collecting data and retrieval was a bit difficult to due to manual operation without the aid of an electronic processing program. With modern programming, it will make logging; retrieving and saving are possible in just a snitch. All data will be registered and save electronically and manual basis and will be an alternative solution for black and white paper works. On this, readers as well students in the same field of interest will gain information about data system management and its purpose in making clerical work possible without extending much effort and also by using such system will enables the user/users to monitor establishments operation. No longer hours of paper work, have any more ribbons to change, simply a small technical known on how to operate a computer can make a difference in a fast growing trend of businesses as well taking the benefits of programming as a whole. Computers enable the efficient processing and storage of information. As of now many company use computer to make their works faster and lessen the unnecessary time they spend working towards something that they can be done using computer unlike in file processing system every transaction take a lot of time and give bounty of works resulting to waste of time and human energy. It’s not an easy task to manage a business you need to...
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...Experiences : June 2014 About the Author : Chitra Krishnan was trained as a civil engineer at IIT Madras following which she worked on water resource issues in rural Kerala before pursuing her Master’s in Environmental Engineering in USA. Her working stints in different rural contexts and an organic farm in the USA influenced her markedly in her research quests. She completed her PhD from IIT Delhi on the traditional irrigation system of South India (tanks and anicuts). Her research publications include “Irrigation Infrastructure: The Case of the Tungabhadra River”2. She is currently practising dryland agriculture in Tumkur district, Karnataka and is involved in research studies looking at design and implementation issues of irrigation infrastructure from below. About Knowledge in Civil Society Trust : Knowledge in Civil Society (KICS) is a public charitable trust registered in India in 2010, but active as network of NGOs, grassroots activists, academics, researchers and policymakers since 2005.3 KICS provides a platform for promoting dialogues on science and society issues in India through workshops, research studies, publications and specialized documentation efforts towards a people-centric science and technology policy. KICS works to promote justice in science and technology oriented development; to advocate democratic...
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...mproving Sanitation in Coastal Communities with Special Reference to Puerto Princesa, Palawan Province, Philippines Table of Contents Acknowledgments (see below) Abstract (see below) Resumé (see below) Chapter 1 Introduction 1.1 Thesis Rationale 1.2 Goals and Objectives of the Thesis 1.3 Research Methodology 1.4 Scope and Limitations of the Study 1.5 Organization of the Thesis Chapter 2 General Scenario of Sanitation Problems in Coastal and Waterfront Communities--A Literature Review 2.1 Reasons for Settling on Coastal, Waterfront and Low-lying Areas 2.2 Sanitation Problems 2.3 Health and Environmental Conditions Chapter 3 Low-Cost Sanitation Systems used in Coastal and Waterfront Communities--A Literature Review 3.1 Available Low-Cost Sanitation Technologies 3.2 Sanitation Systems Used in Coastal and Waterfront Communities Chapter 4 The Case Study 4.1 Community Background 4.2 * Chapter 5 Results of Field Survey-- Analysis of Existing Sanitation in the Coastal Communities of Puerto Princesa 5.1 Basis of Analysis 5.2 Existing Environmental Sanitation 5.3 Health Condition and Observed Hygienic Practices related to Sanitation and Water Supply Chapter 6 Essential Factors for the Provision of Sanitation Systems in Coastal Communities 6.1 Considerations in the Provision of Sanitation Systems 6.2 Sanitation Systems Options Chapter 7 Conclusions and Recommendations 7.1 Summary of Existing sanitation Problems 7.2 Key Considerations in the Provision of...
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...Linguistics Introduction the scientific study of language. The word was first used in the middle of the 19th century to emphasize the difference between a newer approach to the study of language that was then developing and the more traditional approach of philology. The differences were and are largely matters of attitude, emphasis, and purpose. The philologist is concerned primarily with the historical development of languages as it is manifest in written texts and in the context of the associated literature and culture. The linguist, though he may be interested in written texts and in the development of languages through time, tends to give priority to spoken languages and to the problems of analyzing them as they operate at a given point in time. The field of linguistics may be divided in terms of three dichotomies: synchronic versus diachronic, theoretical versus applied, microlinguistics versus macrolinguistics. A synchronic description of a language describes the language as it is at a given time; a diachronic description is concerned with the historical development of the language and the structural changes that have taken place in it. The goal of theoretical linguistics is the construction of a general theory of the structure of language or of a general theoretical framework for the description of languages; the aim of applied linguistics is the application of the findings and techniques of the scientific study of language to practical tasks, especially to the elaboration...
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