Die im Frühjahr 2003 gemeinsam von der Vereinigung Deutscher Elektrizitätswerke (VDEW) und dem ifo Institut durchgeführte Investitionserhebung zeigte, dass die Unternehmen der allgemeinen Elektrizitätsversorgung ihre Investitionen im gesamten Bundesgebiet 2002 um 3% auf 3 780 Mill. €...

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...

Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or slightly beyond.

Biomass combined heat and power (CHP) plants connected to district heating (DH) networks are recognized nowadays as a very good opportunity to increase the share of renewable sources into energy systems. However, as CHP plants are not optimized for electricity production, their operation is...

A bill to establish an Authority and such other regulatory bodies for regulation of radiation safety or nuclear safety and achieving highest standards of such safety based on scientific approach, operating experience and best practices followed by nuclear industry and to ensure that the use of...

This paper presents a power plant concept based on an oxy-fired circulating fluidized bed combustor (oxy-CFBC) combined with thermal energy storage on a large scale. The concept exploits to full advantage the large circulation flows of high temperature solids that are characteristic of these...

Power plant on-line measured operational data are often corrupted with random and gross errors. The data reconciliation method can reduce the impact of random errors by adjusting redundant measurements to satisfy system constraints and detect gross errors together with a statistical test method....

Power producers are looking for ways not only to improve the efficiency of power plant assets but also to alleviate concerns about the environmental impact of power generation without compromising their market competitiveness. To meet this challenge, advanced analytics through data mining...

The energy-water nexus of the water supply, wastewater treatment and power generation systems has been well discussed. It is very clear that one source cannot be produced or supplied without involving the other source. Since the two systems are intertwined with mutual needs, it is difficult to...