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Povzetek: The territory of the Posavje Folds offers many geotourism potentials reflecting in particular in rich mining heritage. For a long time, local communities have considered them mainly in the context of local problems, but nowadays we may see individual examples of successful revitalization of cave chambers and mining structures. All that has given rise to fantastic stories about the mining wealth of the underground world and the mining heritage interpreted with modern approaches and new findings. In addition to managers and heritage owners, the revitalization process also includes scientists, artists, architects and educators who, each in their own way, contribute to a holistic perspective of the values of the past in light of contemporary understanding of this type of heritage. As a result, the territory has witnessed the revitalization of the medieval lead and silver mine Padež pri Laškem, the former Laško coal mine machine room, which was transformed into the Strojnica Gallery, and the polymineral mine Sitarjevec within the last five years. All mentioned examples are cases of abandoned mining activities with long-lasting mining tradition, which left an imprint in the area in terms of the diverse social structure of the population and in terms of town development, which also allows us to evaluate from a distance the contribution to the construction of the railway between Vienna and Trieste, which put these towns on the European map of centres of industrial significance in the mid-19th century. Trains that still connect the Austrian capital with the Adriatic coast may in future, in light of sustainable green tourism, attract curious guests to stop and linger a while, which is the ultimate goal of the attempts of local communities to revitalise mining heritage. Meanwhile, the goals set can only be realised with the help of new and attractive tourist products that reflect own creativity related with tradition ranging from design ideas, music events, art installations, popular science evenings; in short, with contents that are suited to visitors of all ages.
Ključne besede: mines, heritage, revitalisation, geoturism
Objavljeno v DiRROS: 11.12.2023; Ogledov: 210; Prenosov: 76
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Objavljeno v DiRROS: 05.12.2023; Ogledov: 133; Prenosov: 51
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Povzetek: The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.
Ključne besede: capitalization, development expenditures, discretion, incentives, intangible assets
Objavljeno v DiRROS: 21.11.2023; Ogledov: 266; Prenosov: 157
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Povzetek: The grains of three barley varieties were milled and sieved to obtain respective milling fractions with a content of beta-glucans (b-G) from 1.4 to 10.7%. The enriched fraction obtained by the extraction and precipitation contained 24.7% of b-G. The differences between the ratio of stable C carbon isotopes were established. Milling fractions with coarse particles had more beta-glucans and a more negative ratio of δ 13C isotope in comparison to the respective intact barley grain. However, the enriched fraction had a less negative isotope ratio. So, it is not expected that the deviation from the stable isotope ratio of grain in milling fractions is the result of the content of b-G, but it depends on other barley grain constituents. In different parts of barley grain, there are substances with different stable isotope ratios, and by milling and sieving, they are assorted to the same milling fraction with most of the b-G. The method for determining the ratio of a stable carbon isotope in diverse barley grain fractions, applied in this investigation, is potentially opening the possibility for an additional method of screening the concentration of bioactive constituents in barley grain.
Ključne besede: beta-glucans, starch, barley, stable isotopes, nutrition, milling
Objavljeno v DiRROS: 02.08.2023; Ogledov: 376; Prenosov: 181
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Povzetek: Considerable amounts of gaseous elemental mercury (Hg0) can be released into the atmosphere from Hg-enriched substrates, such as those from former mining areas, posing a potential environmental threat. In this work, Hg0 fluxes at the soil–air interface under natural vegetation covers were measured in various locations within the Idrija Hg mining area (Slovenia) and its surroundings. Sites were selected in order to compare Hg0 fluxes from both forest soils heavily impacted by historical ore roasting and urban soils characterised by a different degree of Hg enrichment due to the natural occurrence of Hg in rocks or recent mining and roasting processes. Replicate measurements at each site were conducted using a non-steady state flux chamber coupled with a real-time Hg0 analyser (Lumex RA-915M). Moreover, topsoil samples (0–2 cm) were analysed for Hg total concentration and speciation. Cinnabar was the predominant Hg form in almost all the sites. Despite Hg0 being undetectable in soils using thermo-desorption, substantial emissions were observed (70.7–701.8 ng m−2 h−1). Urban soils in a naturally enriched area showed on average the highest Hg0 fluxes, whereas relatively low emissions were found at the historical roasting site, which is currently forested, despite the significantly high total Hg content in soils (up to 219.0 and 10,400 mg kg−1, respectively). Overall, our findings confirm that shading by trees or litter may effectively limit the amount of Hg0 released into the atmosphere even from extremely enriched soils, thus acting as a natural mitigation.
Ključne besede: legacy soil contamination, Hg mining, gaseous Hg fluxes, flux chamber, ore roasting, Hg speciation
Objavljeno v DiRROS: 30.06.2023; Ogledov: 407; Prenosov: 115
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