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Published in DiRROS: 21.11.2023; Views: 330; Downloads: 166
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Abstract: 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.
Keywords: capitalization, development expenditures, discretion, incentives, intangible assets
Published in DiRROS: 21.11.2023; Views: 355; Downloads: 225
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Abstract: In the process of protection and consolidation of valuable materials, the efficiency is the crucial property that needs to be considered. TiO2/ZnAl layered double hydroxide (LDH) coating and silicate- and carbonate-based consolidants were synthesized and proposed to be used for protection and consolidation of four porous mineral substrates: brick, stone, render and mortar. The photocatalytic efficiency of TiO2/ZnAl LDH coating, as well as consolidation efficiency of two consolidants, both applied on model substrates, were studied. The photocatalytic coating showed significant activity and performed well after the durability tests involving rinsing and freezing/thawing procedures. After treatment with both consolidants, a serious enhancement of consolidation of the used substrates was found. On the other hand, the application of TiO2/ZnAl LDH, as well as consolidants, caused negligible changes in the water vapour permeability values and in appearance of the porous mineral substrates, indicating a high level of compatibility.
Keywords: photocatalytic coating, consolidant, protection, conservation, porous substrate, cultural heritage
Published in DiRROS: 21.11.2023; Views: 363; Downloads: 221
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Abstract: We live in a material world where the markets are flooded with all kinds of products. At the same time, we are facing a population growth, as well as a product demand growth. But, are we aware of the raw materials needed for our favourite daily products? In which part of the world are they extracted? Do we recognize the value chains from the mine to the product? And, where do these products end up after we use them? Many school curriculums include this topic only briefly, thus there is a need to raise awareness among youngsters about mining and raw materials in general. EIT RawMaterials funded by the European Commission, is the largest community dealing with raw materials in Europe. One of its main objectives is to raise awareness among general public about the raw materials and their indispensability, about the consequences of their uses, about the mining and production systems as well as about the utilization and recycling. Innovative and attractive pathways are employed in the process. One of the projects bringing raw materials and mining closer to pupils is the BRIEFCASE project. Using non - conventional teaching methods, tools and guided workshops, the project provides pupils with a unique hands - on experience. It draws their attention to raw materials and their applications and helps pupils recognize minerals in products we use every day. Besides emphasizing the importance of minerals in our everyday life and addressing sensible issues like conflict minerals, the consequences of our purchase decisions, the sustainability of mining operations and their environmental implications are also presented.
Keywords: Project BRIEFCASE, minerals, raising awareness, non-conventional teaching tools, EIT RawMaterials, award
Published in DiRROS: 21.11.2023; Views: 922; Downloads: 188
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Abstract: Nonwoven geotextiles are often used in road construction as a separation layer. They consist of the web of fibers with different orientations. The orientation of fibers has an important influence on physical and mechanical properties of nonwoven geotextiles. The production of nonwoven geotextiles is cheaper in comparison to woven or knitted fabrics which can also be used as separation geotextiles. The purpose of this research was to study the influence of structural properties of nonwoven geotextiles, namely the diameter of fibers and mass and thickness of nonwoven geotextiles, on their mechanical and hydraulic properties. Six types of nonwoven geotextiles were used in the research. They were produced by the drylaid process (carded) using mechanical bonding technique and also with the combination of mechanical and thermal bonding technique. The research confirmed that the bonding technique and structural properties significantly influence the separation and filtration properties of nonwoven geotextiles, such as opening size and water permeability. It was also found that there are no significant differences in mechanical properties, such as viscoelastic properties and compression creep, between the samples in the dry and wet conditions.
Keywords: nonwoven geotextiles, bonding techniques, opening size, water permeability
Published in DiRROS: 16.11.2023; Views: 517; Downloads: 200
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