The nitrogen supply can be a yield-limiting factor in organic farming, especially when reduced tillage is applied. An organic field experiment was conducted from 2007 to 2013 to analyse the potential of the nitrogen supply through the efficient use of green manure crops in different tillage systems. Three farming systems were compared: a stubble cleaner system (SC) and a plough system (PL), both in a cereal-based crop rotation, and another plough system in a crop rotation that included alfalfa grass ley (PLALF). In the fifth year of the experiment, the experimental design was extended into a split plot design, and seven green manure treatments (Lolium perenne, Phacelia tanacetifolia, Sinapis alba, a mixture of Sinapis alba and Trifolium resupinatum, Trifolium resupinatum, Vicia sativa, and bare fallow as the control) were integrated into each of the three systems. The effects of the three systems and the green manure treatments on N mineralization, the soil microbial biomass and the yield of the main crops of oats and field beans in the sixth and seventh years of the experiment were analysed. The results showed that the choice of green manure species was of minor importance in the PLALF system. This system generally successfully supplied N to the oats with oat yields from 3.6 to 5.1 t per ha.Vicia sativa was the most promising green manure crop in the SC and PL systems, with the $\mathrm{N}_{\min }$ values and oat yields (4.0 and 4.6 t per ha) being similar to those in the PLALF system. In the subsequent year, the PLALF system again was more successful in most of the $\mathrm{N}_{\min }$ assessments than the PL and SC systems, which often had rather similar results. In addition, a main crop of field beans was able to compensate for the differences in the Nmin content, and the yields were similar in all three systems (3.1 to 3.7 t per ha). The microbial biomass in the top soil was significantly increased in the reduced tillage system compared to the plough systems. In conclusion, reduced tillage in organic farming can promote soil microorganisms and be competitive if the nitrogen supply is improved through the efficient use of green manure or an adequate leguminous main crop.

The digitization of power grids envisages a transition to new models of fault diagnosis, repair and maintenance of electric power grid equipment. The most promising tools for implementing advanced production asset management strategies are integrated technologies that are based on robotic diagnostic platforms, various hardware–software instruments and smart data analysis systems. The article analyzes other countries’ experience of developing robotic methods of fault diagnosis and mainte- nance of overhead power transmission lines, which present a major challenge in terms of monitoring, failure prediction and localized repairs. The Cablewalker robotic system was used as an example for identifying the advantages of integrated diagnostic hardware systems as opposed to traditional meth- ods of power grid equipment maintenance and overhaul. Recommendations are given for adopting the technology in grid companies. During trials of the technology on a 2.34-km section of a power transmission line 112 defects were detected versus three that were identified by means of ‘manual’ inspection. A digital twin of the transmission line was created to manage its technical condition with regard to various risks.

This paper focusses on rapidly growing gas demand in the state, its key drivers and solutions. Emphasis is provided on Kuwait’s outlook and ventures into liquefied natural gas (lNg), controls and measures developed for handling constraints in logistical infrastructure. requirement for tight interaction between the suppliers and consumers was pivotal to segregate different qualities of natural gas to certain consumers. A robust gas Network system was conceived in the state and it was concluded that under normal operating conditions, it will be possible to supply gas to all essential consumers by combining the available gas from upstream units, refineries and lNg import facility. In this work, a full-blown gas network was simulated to determine transportation capacities, potential restrictions of suppliers and flexibility to use different types of gases available in the system. The study outlined decisive propositions such as the natural gas produced in the state will not be adequate to fulfil the future energy demand, therefore, additional sources such as lNg were more deeply analysed. moreover, the current energy strategy is primarily based on fossil fuels and hence more efforts were required in implementing renewable energy solutions. In line with this approach, implementation of state sponsored renewable energy projects is underway and by 2030 the share of renewable energy is planned to stretch up to 15% of overall power demand.

The construction of offshore facilities for development of oil and gas deposits is preceded by careful Conceptual Studies, Front-End Engineering Design Studies (FEED studies) and a Detailed Engineering phase including accurate construction planning. Still, incidents during the Construction Phase could lead to needs for implementation of physical strengthening of construction details or changes to the construction process. These incidents could emerge from information coming from the construction of other facilities, detection of design errors or aspects which were overseen during the engineering phase. Serious consequences, like loss of assets or fatalities, could occur in case the unexpected information was not assessed and changes were not implemented.

In this paper, we report on how the design and construction processes were adjusted during the construction phase of the largest of the North Sea platforms, the Troll offshore gas production facilities, as new information became available while the platform was in the construction phase.

The assessment of all incoming information and implementation of mitigating measures led to the successful construction, installation and start-up of gas production from the platform. Of particular impor- tance for the success was the open attitude by the operator of the construction project to allow for voicing of concerns from companies hired to do verification, external reviewers and from project personnel.

The lessons learned during the construction of these facilities could be very useful for those involved in the design and construction of large projects, in particular in offshore oil and gas projects where the forces due to waves and currents and the strains due to bending and pressures are not always well known initially.

The paper is concluded by a recommendation to listen to those presenting warnings to project management during project execution (including the detailed engineering and construction phases).

One of the problems of food waste management is the acceptability of the treatment plants at local level because of the risk of odours. Anaerobic digestion as first step before composting has contributed to solve this problem, but, in the sector, it remains an opposition to large plants. That affects also food waste anaerobic digestion: people’s perception is that the stream coming at the gate of the plant is not theirs. The present paper shows an alternative to the conventional approach. The aim is to reduce the scale of the intervention giving a solution also to small municipalities or to an aggregation of small municipalities. The basic idea is suitable for adaptations depending on the local availability of manure and other plants specialised on wastewater. The integrability of these plants allows reduc- ing the costs for treating secondary streams to be managed, as discussed in the article. The extreme technological scenario is based on an anaerobic digester with unconventional pre-treatment of food waste and energy recovery, on a hydro-thermal carbonisation reactor for manure, on an ammonia separator for product recovery (by stripping), on a CO₂ separator (from off-gases), on a hydro-biochar flusher for opening to land application and on mechanised small-scale composters for small communities. The principles of the circular economy are adopted, but the economic balance is affected by the transport costs of the products. The suitability of this approach to medium income countries is discussed too.

The main purpose of this research is to present the influence of the oil price drop in the offshore training industry and the actions taken to minimise this effect. In particular, data corresponding to the Offshore Dynamic Positioning (DP) training and certification scheme by the Nautical Institute were used for the research. Since the oil price began to drop by the end of 2014, the oil and gas industry had to make some readjustments to keep the profits and continue in the business. The offshore DP training was affected by this crisis in two ways: the number of candidates starting the certification scheme dropped significantly; and on the other hand, candidates who had already begun the scheme were unable to complete the required number of days to be able to access the DP Simulator course, or for obtaining the DP Opera- tor certificate. During this period, the training and certification scheme has undergone some changes to adapt to the new situation and to try to resolve the problems mentioned above. The analysis of the data shows that the effect of the oil price drop was not initially affecting the training but only began to show the consequences after some months.

The main goal of the present paper is to present the study of energy efficiency measures for an electrical material industry. The high-energy consumption of this kind of industry lead companies to search for solutions that allow increasing the energy efficiency in their installations and in the processes, promoting the reduction of the energy consumption and costs. In this context, the objectives of this study emerged, which resulted from the main needs identified by the company. Therefore, the work was divided into four parts. The first one, was the study of replacing the existing lighting (mainly mercury vapor lamps by led); another study conducted was the replacement of the electric motors in injection machines by new and more efficient ones; the third one was the installation of a photovoltaic solar system (for self-consumption) and, finally, the project of a new power converter station for the company. The energy efficiency studies carried out are based on: a careful analysis of the data provided by the company; all the measurements done; the consumption profiles that have been drawn; an extensive market research (with the purpose of finding the most efficient solutions for each case); and in already existing and proven calculation methodologies, leading, in this way, to a greater reliability of the obtained results. These studies showed to which extent the implementation of the various measures presented are economically viable, their impact on the reduction of energy consumption and the annual savings achieved.

In this seminal contribution, the world’s first wholly-analytical gas volume fraction multiphase flow model is formulated and demonstrated in virtual flow meter and production allocation field applications for its differentiated ability to achieve improved reliability of phase flow rate calculations given pressure and temperature measurements at two different locations along multiphase production systems. The presented simple gas volume fraction equation is explicit in form and is validated against both lab data and oilfield flowline data. A crucial requirement for differential pressure flow meters for multiphase production systems, particularly wet gas systems in annular and annular-mist flows, is the calculation of the averaged gas volume fraction. Additional calculations include multidirectional entrainment calculations, which strongly affect the simultaneous entrainment of liquids in the gas phase and the gas in the liquid phases. historically, prior published gas volume fraction two-phase flow models had closure relations and artifi- cial adjustment (fitting) factors linked to controlled lab-scale conditions involving immiscible fluids that bear no resemblance to the complex petroleum mixtures undergoing phase change in uncontrolled long wellbore and flowline environments. Thus, ambiguous extrapolations were necessary leading to increased uncertainties. using an asymptotic approximation analysis approach, an analytical gas volume fraction equation is derived that overcomes this empirical-based restriction. In terms of comprehensive validation, the presented analytical gas volume fraction equation is demonstrated first for its ability to reliably repro- duce over 2600 two-phase annular and annular-mist flow experimental datasets inclusive of circular and non-circular conduits. Secondly, readily available published experimental data of both constant-diameter as well as variable-diameter sub-critical to critical choke two-phase flows are used for model validation in scenarios involving different flow obstructions. lastly, an offshore subsea flowline dataset is used to demonstrate the improved reliability of the new equation at field-scale operational conditions.

This article reports evidence for substantial public support for the large-scale deployment of three renewable energy options in Kenya: wind, solar PV, and geothermal energy. With these renewable technologies, the government of Kenya could make a large contribution to reaching its national commitment under the Paris Agreement. Prices, infrastructural needs, and land-use requirements importantly contribute to shaping public opinion about these renewable energy alternatives, in different ways and directions for wind, PV, and geothermal energy. While overall the evaluation of these technologies is positive, public authorities should be wary of the possible inconveniences and drawbacks associated with them. Anticipating and, where possible, mitigating these shortcomings in national climate and energy development plans could preclude some of them becoming possible hindrances for broad-scale adoption of wind, PV, and geothermal energy. Furthering quantitative public acceptance studies, like the one presented here based on (semi-)expert elicitation and information-choice questionnaires, can assist in Kenya fully reaching its national climate and energy ambitions. More generally, we argue that the establishment of affordable, clean, and secure energy systems, as well as the mitigation of global climate change, can benefit from stakeholder engagement and public survey analysis like the one performed in our study—in developing countries as much as in the developed part of the world.

High-purity zeolites A were synthesized from different coal combustion by-products (baghouse filter fly ash, cyclone filter ash, and bottom ash) and characterized in terms of morphology, chemical, and mineralogical composition. The products were tested for carbon dioxide capture by using a continuous CO₂ flow system passing through a column packed with the adsorbent material, which was connected to an analyser that directly measures the concentration of CO₂ The values of CO₂ adsorption capacities calculated for the unmodified Na-A zeolites (ZABF, ZACF, and ZABA) were 556.48, 494.29 and 654.82 mg g^–1, respectively. These values were higher than those achieved by the calcium-modified zeolite samples. ZABA adsorbent presented the best performance in CO₂ capture when compared to the other adsorbent material and achieved an adsorption capacity 32% higher than a 4A commercial zeolite. In the adsorption cycles study, the percentage of CO₂ desorption by ZABA at the second and hird cycles reached 93%, showing that zeolite A can be regenerated by heating at 150 ºC. The use of coal ashes to obtain zeolites and the application of these products for the CO₂ adsorption can be an important strategy to mitigate both the problem of waste management and the greenhouse gases emission in coal-fired power plants.

Water pollution by Cr is challenging due to its high toxicity. Most of chromium is released by industrial processes. Different methods have been developed to remove heavy metals from water, but they are expensive and not efficient for low concentrations. Microorganisms have received attention since they are able to grow in stress conditions. Bacteria living in water bodies near to mining are resistant to heavy metals; then, they have potential for bioadsorption applications. The purpose of this work was to isolate a microorganism tolerant to Cr from water bodies near to a mining zone. The isolated, Pseudomonas koreensis, was immobilized in alginate beads and its efficiency to remove Cr from water was evaluated. For isolation, serial dilution of samples was conducted; microorganisms were cultured in EMB, MacConkey and Mannitol salt agar and incubated at 30–35 °C for 24 h. The dominant colonies were replanted in nutrient agar supplemented with chromium and they were incubated at 30–35 °C until growth evidence. Species identification was done according to Bergey’s Manual and by 16 S rDNA sequencing. Alginate beads were prepared by slow continuous deposition method. Isolated bacteria were set in batch reactors together with alginate beads and nutrient medium to promote microorganism immobilization. The biofilm presence was confirmed through SEM. A random experimental design was used to determine the best amount of adsorbent in lab scale batch reactors. The concentration was taken as variable considering 15, 25 and 40 g. Temperature, pH, stirring and concentration of Cr (VI) were fixed at 30°C, 6.6, 150 rpm and 10 ppm, respectively. Samples from 0 to 56 h were taken. A variance analysis was performed. Chromium removal of 97% at 32 h was reached. Significative difference was observed related to adsorbent concentration and time. The best results correspond to 40 g of adsorbent.

Fermented leaf fertilizers (FLF) are made of anaerobically fermented plant and/or animal resources and principally used for foliar plant nutrition, as they provide a quick nutrient supply, especially of micronutrients. Their use is most common in horticultural production as a complementary measure to organic basal fertilization in the case of nutrient deficiencies. Since FLF are commonly made of farm residues, their formulation varies according to the available resources and the treated crops. The most common raw materials are cattle manure, cow milk, cane molasses, and water. Within Latin America, the production of FLF is popular with smallholders. Most of these farmers produce them on-farm using adapted plastic barrels as fermenters. Industrial production is conceivable. FLF have been successfully tested in banana, bean, broccoli, carrot, cucumber, lettuce, maize, papaya, and spinach production. This review highlights the principles of this sustainable and promising organic fertilization strategy, emphasizing the preparation of FLF.

Profit maximization is in the foundations of the decisions of a firm’s management. In order to achieve this, it is important to reveal the skills that exist within the firm and the firm’s performance. It is expected for the market value of the firm to increase in the case that its performance is analyzed well. Performance analysis aims to determine the firm’s strategies and apply these strategies in a rational and the most economical way. Decision-makers at firms use analyses that are carried out with different Multi Criteria Decision-Making methods to determine their corporate strategies and make the most accurate decisions. Analysis methods that provide the maximum utility by using financial data are preferred. The purpose of this study is to use the PROMETHEE method to determine the relationship between the market values and financial performances of firms in Turkey that are traded at BİST 100 (Borsa Istanbul 100 Index). For this purpose, financial performance and market value analyses were carried out based on the balance sheets and income statements of the first 100 firms that are traded at Borsa Istanbul for the year 2017. According to the results of the analyses, among all the firms traded at BİST 100, the banking sector was at the top in the year 2017 in terms of financial performance and market value.

Rapid urbanization in high rainfall areas of western Washington, western Oregon and northern Idaho has increased the potential for flooding. As a result, the area of permeable surfaces to dispose of excess water from precipitation has decreased. This lack of permeable surfaces places pressure on storm sewers and surface waters to move the excess precipitation water off-site. The purpose of this article is twofold: (1) to document public perceptions of the likelihood of increased flooding events in urban areas and (2) to evaluate a potential solution that could mitigate the flooding problem in developing urban areas. Public attitudes, aptitudes and understanding of the potential flood threat in urban areas were determined using seven specific questions in a mail-based survey instrument conducted in 2017. Population projection data were used to forecast future changes in the permeability of landscapes. Rain gardens to increase water infiltration into the ground and reduce excessive precipitation runoff were evaluated from feasibility and public acceptance standpoints. Study results showed that the public is increasingly concerned about future flooding events, understands the linkage between reduced permeability of soils to flooding and is willing to consider using rain gardens as a flood mitigation strategy. As a consequence of effective outreach programs and local subsidies, 3,980 rain gardens have been established in the Puget Sound region since 2012.

The BTEX group (benzene, toluene, ethyl benzene and xylene) are known for their potential toxic, mutagenic and carcinogenic effects, especially in an indoor occupational environment, where these substances dissipate with greater difficulty. Thus, the present work evaluated the concentrations, mutagenicity and cytotoxicity of the BTEX group in the indoor air of workshops involving painting and varnishing. Samples were collected using air pumps from the outside of the open environment workshops and from the inside of each of the three workshops. The chemical analyses were carried out using gas chromatograph with mass spectrometry. The mutagenic and cytotoxicity potentials were determined using the Salmonella/microsome and WST/LDH assays, respectively. The concentrations of each constituent of the BTEX group were below the limits established by the National Institute for Occupational Safety and Health and toluene presented the highest value. Moreover, these compounds did not induce mutagenic activity in the TA98 and TA100 Salmonella typhimurium strains either in the presence or in the absence of metabolization, and no cytotoxic effects were observed in the A549 human lung cells. These results may be related to the low BTEX values found in the occupational environment, as can be seen in some other studies. Nevertheless, at low concentrations, these compounds may cause toxicity by a pathway not investigated in this study or may have interacted with other non-monitored air constituents, reducing their toxicity. The present study sought to obtain more information and clarifications regarding occupational exposure to BTEX, contributing to the risk assessment of the workers exposed to these substances.

This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and the ability to pay tax amnesty ransom to individual taxpayer compliance. The total sample of this study consisted of 402 individual taxpayers in the city of Palembang, Indonesia with a variety of professions. Data analysis was performed by multiple regression analysis techniques. The hypothesis was tested using the coefficient of determination (R²), t and F test statistics. The results showed that the attitude of taxpayers related to tax administration sanctions, service from Account Representative and the ability to pay tax amnesty ransom had a positive effect on individual taxpayer compliance in Palembang , Indonesia.

Modern societies rely on mass mobility, in particular by private car. Car numbers are growing worldwide due to economic and other factors. Nearly, all have engines that run on fossil fuels. Use of fossil fuels contributes to climate change (via CO₂-emissions) and local air pollution (primary NO_x- and PM₁₀-emissions). Both have profound environmental and health implications. The paper explores the technical and behavioural feasibility of zero-emission private car use in The Netherlands in 2030. Base year is 2010. The following research questions are addressed:

1. How much CO₂, NOx and PM₁₀ did passenger cars emit in 2010?

2. How much will this be in 2030?

3. What would these figures be if electric cars become mainstream in 2030?

4. What would the impact be of sustained urbanization on these emissions?

5. How would a greener power mix in electric power plants affect the emissions of CO₂, NO_x and PM₁₀ by electric cars?

A simulation model was used to quantify a rich set of scenarios. Many car manufacturers aim to produce more (fully) electric vehicles (FEVs) in the coming years. More FEV translates into less (growth in) consumption of fossil fuels and emissions. The remaining emissions are still on the high side. Urbanization may support a further reduction. It reduces car ownership and use and thereby the growth in car kilometres, fossil fuel consumption and emissions. Growing production of renewable energy gradually makes the power mix greener. The most extreme combination of scenarios enables society to reduce CO₂-emissions far beyond the −50% target in 2030 for the assumed car mobility scenario.

The feasibility of this outcome is rather uncertain. An extension of decades of neoliberal, market-first transport policy would very likely slow down the pace of the transition.

According to the World Water Assessment Program, today, half the world's population lives in urban areas. Because of this, many of the world cities are growing exponentially and unchecked urban sprawl is spawning areas that lack water infrastructure. The vast majority of these people will be living in crowded informal settlements with inadequate, sometimes non-existent, water and sanitation services. The poor as always, are the first to suffer. Globally, an estimated 2,000 children (UNICEF) under the age of five die every day from diarrheal diseases and of these some 1,800 deaths are linked to water, sanitation and hygiene. Extending safe drinking water to the 180 million urban dwellers currently lacking it, will play a key role in improving the health and security of cities, protecting economies and ecosystems, and minimizing the risk of pandemics. With this in mind, this paper will cover an ongoing design process that started in 2012, for the development of water generating facilities to be implemented as independent, self-sufficient interventions within impoverished communities. Each one of the proposed buildings will use atmospheric water generators to produce water from the humidity in the air, which will be re-mineralized and stored for free access by the communities around them. A small percentage of the water produced will also be used to feed a mushroom and hydroponic vegetable farm within the building, designed to provide cheap and accessible nourishment to the neighborhood. Ultimately, a network of interdependent facilities could be placed around the informal settlements creating a hive that would function more as urban acupuncture than urban development, producing a financially feasible proposal designed to directly serve a community through architectural interventions that require minimal maintenance and the possibility of creating local jobs while helping solve the water and food crisis in informal settlements around the developing world.

Auditors are required to provide high levels of assurance that financial statements are free of material misstatements. This paper contributes to the literature on the field of audit sampling, by proposing a procedure to estimate the proportion of misstated records in a numerical audit data set based on stratified sampling, which can also be of assistance in financial fraud detection. Stratification rules based on the expected profile of misstated records and on Benford's law are evaluated and compared through an empirical experiment. The results show that: 1) the examined stratification rules perform significantly better than a simple random sampling approach; 2) when using Benford’s law, combining it with other methods does not seem to improve the performance of the estimation. The proposed procedure can be embedded in an audit software and contribute to enhance the effectiveness of audits and fraud detection.

Expected losses approach is developed to estimate the loss provision relating trade receivables by enactment of TFRS 9 (Turkish Financial Reporting Standards, Financial Instruments Standard). The expected losses relating trade receivables means the average losses weighted due to credit risk. Therefore; estimation the credit risks related with trade receivables is substantial before calculation of expected losses relating trade receivables. Hence; the aim of this study is examining the following matters: Estimation of credit risks relating the trade receivables within the framework of TFRS 9 Financial Instruments Standard, Calculation of expected losses due to credit risks and Accounting of the expected credit losses being estimated.

Liquidity crunch is one of the greatest challenges that deposit money banks are confronted with which negatively affect their strength and stability and ultimately leading to collapse of some. Arising from this, the study focused on the “effect of income mix on liquidity of Nigerian deposit money banks.”The study adopted an ex post facto research design, while ten out of all the listed banks were purposefully selected. The study obtained secondary data from the annual reports and accounts of the sampled banks from 2008 to 2017. Series of preliminary analyses involving descriptive and correlation analyses were conducted while generalized method of moment was employed in testing the hypotheses. The study found that all the variables of interest on income mix individually exhibit no significant effect on liquidity (P > 0.05), in effect, ratio of interest income, fee and commission income, foreign exchange income and other income were found to influence liquidity negatively while investment income was found to exert positive effect on liquidity. The study’s conclusion arising from the findings is that income mix has significant positive joint effect on liquidity management. Arising from the conclusion, the study recommends that bank should keep diversifying their income base as such strategy significantly improves liquidity, while also improving on the interest income, fee and commission income, foreign exchange income and other income.

Spatial distribution of emissions is a key element in assessing human exposure to air pollution through the use of dispersion modelling. The quality of the spatial emission mapping is crucial for the quality, applicability and reliability of modelled air pollution levels, estimated human exposure and incurred health effects and related costs, all very important information for policymakers in decisions of implementation of environmental policies and measures. Detailed information on spatial distribution of emissions allows for a more targeted regulation, implementing measures focussing on areas where emissions are highest, allowing for more cost-effective initiatives on local, regional and national scale. The purpose of the MapEIre project, funded by Ireland’s Environmental Protection Agency, is to develop a high-resolution spatial mapping of the Irish emission inventory. The work is state-of-the-art and combines a large amount of statistical data with detailed spatial information to allow for a complete spatial emission mapping on a 1 km by 1 km resolution.

When comparing the results from the MapEIre project with those of the previous studies, the impact of both methodological refinements and higher spatial resolution becomes very visible. A low resolution, such as the 50 × 50 km used in the official reporting, causes important variations to be obfuscated and, if used for air quality modelling, would introduce significant uncertainty. Methodological simplifi- cations can also have significant influence on the results, which has been illustrated in this paper using specific examples comparing the detailed MapEIre methodology with less detailed methodologies used in the previous studies.

The results from MapEIre represent a significant improvement over previous methodologies and will be a strong input for future air quality modelling.