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1822. Stanje slovenskih gozdov : poročilo o rezultatih nacionalne gozdne inventure 2022Mitja Skudnik, Luka Krajnc, Gal Kušar, Anže Martin Pintar, 2023, elaborat, predštudija, študija Ključne besede: monitoring, nacionalna gozdna inventura, odmrla lesna biomasa, temeljnica, površina gozda, lesna zaloga, vzorčne ploskve, poročila
Objavljeno v DiRROS: 21.11.2023; Ogledov: 444; Prenosov: 0 |
1823. Discretionary capitalization of development expendituresPrimož Petek, Mateja Jerman, Sandra Janković, 2023, izvirni znanstveni članek 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: 355; Prenosov: 225
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1825. Efficiency of novel photocatalytic coating and consolidants for protection of valuable mineral substratesAndreja Pondelak, Sabina Dolenec, Jonjaua Ranogajec, Luka Škrlep, Snezana B. Vučetić, Vilma Ducman, Andrijana Sever Škapin, 2019, izvirni znanstveni članek Povzetek: 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.
Ključne besede: photocatalytic coating, consolidant, protection, conservation, porous substrate, cultural heritage
Objavljeno v DiRROS: 21.11.2023; Ogledov: 363; Prenosov: 221
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1826. Activation and repassivation of stainless steels in artificial brines as a function of pHEmir Mujanović, Bojan Zajec, Tadeja Kosec, Andraž Legat, Stefan Hönig, Gerald Zehethofer, Gregor Mori, 2019, izvirni znanstveni članek Povzetek: When planning oil wells with stainless steel components, two possible reasons for depassivation have to be considered-chemical depassivation caused by acidizing jobs and mechanical depassivation caused by various tools and hard particles. The study explores conditions causing chemical activation of investigated steels and circumstances under which repassivation occurs after activation. The main focus of the study is to determine, how quickly various steels can repassivate under different conditions and to find pH values where repassivation will occur after depassivation. The investigated steels were ferritic (martensitic or bainitic) in the cases of 13Cr, 13Cr6Ni2Mo, and 17Cr4Ni2Mo, austenitic in the case of 17Cr12Ni2Mo, and duplex (austenitic and ferritic) in the case of 22Cr5Ni3Mo. Potentiodynamic experiments were employed to obtain electrochemical properties of investigated steels, followed by immersion tests to find ultimate conditions, where the steels still retain their passivity. After obtaining this information, scratch tests were performed to study the repassivation kinetics. It was found that repassivation times are similar for nearly all investigated steels independent of their chemical composition and microstructure.
Ključne besede: stainless steels, activation, repassivation
Objavljeno v DiRROS: 21.11.2023; Ogledov: 351; Prenosov: 161
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1827. Explore the briefcase - learning about raw materials through non-conventional teaching toolsKim Mezga, Petra Vrhovnik, Dragana Šolaja, Lidia Gullon, Alenka Mauko Pranjić, Ainara Garcia Uriarte, 2019, izvirni znanstveni članek Povzetek: 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.
Ključne besede: Project BRIEFCASE, minerals, raising awareness, non-conventional teaching tools, EIT RawMaterials, award
Objavljeno v DiRROS: 21.11.2023; Ogledov: 922; Prenosov: 188
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1828. The corrosion properties of steel in pore solutions obtained from alkali‐activated mortarsNina Gartner, Tadeja Kosec, Stéphane Poyet, Andraž Legat, 2023, izvirni znanstveni članek Povzetek: Alkali‐activated materials (AAMs) are considered a promising alternative to materials made from ordinary Portland cement (OPC). Other than considering the durability of the material itself, the use of AAMs for reinforced concrete elements also raises the question of steel corrosion processes in these materials, which are still relatively unknown. Three different alkali‐activated mortars were prepared for this study, based on either fly ash, slag, or metakaolin. Pore solutions were then extracted from each mortar and chemically analyzed. Electrochemical techniques were used to study the corrosion of steel in synthetic pore solutions containing varying concentrations of chlorides. In parallel, the same corrosion tests were performed in a generic pore solution representing OPC mortar. It was shown that the chemical composition differed in each pore solution tested, thus affecting the corrosion properties of the steel. The addition of chloride also had a varying effect on the corrosion properties of the steel in each type of pore solution tested. This study provided a basic overview of the corrosion behavior and mechanisms of the various AAM environments in comparison to that of OPC.
Ključne besede: alkali-aktivated materials, corrosion, electrochemical corrosion techniques, extracted pore solution
Objavljeno v DiRROS: 20.11.2023; Ogledov: 362; Prenosov: 98
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1829. Influence of structural parameters of nonwoven geotextiles on separation and filtration in road constructionŠpela Bezgovšek, Dunja Šajn Gorjanc, Boštjan Pulko, Stanislav Lenart, 2020, izvirni znanstveni članek Povzetek: 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.
Ključne besede: nonwoven geotextiles, bonding techniques, opening size, water permeability
Objavljeno v DiRROS: 16.11.2023; Ogledov: 517; Prenosov: 200
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1830. Dynamic properties of lightweight foamed glass and their effect on railway vibrationStanislav Lenart, Amir M. Kaynia, 2019, izvirni znanstveni članek Povzetek: Deformation properties of lightweight coarse grained material from recycled foamed glass have been determined from large-scale triaxial tests on prismatic specimens with dimensions 40 cm x 40 cm x 80 cm. Deformations were measured locally using vertical and horizontal local deformation transducers. Monotonic and cyclic loading at small to medium strain range were conducted. Three load sequences representing the expected conditions of use of lightweight material as vibration-reducing material in railway geotechnics have been used. Results indicate strong effect of brittle cellular structure of tested material as well as confining pressure dependency of elastic threshold shear strain and damping ratio. The results were used to assess the applicability of empirical formulas for shear modulus of granular materials to lightweight foamed glass. The parameters determined from the laboratory tests were further used in numerical analysis of railway dynamic response. The results of the numerical simulations show that replacement of fill in track embankment by lightweight material could improve the dynamic response of the track in reducing the vibration.
Ključne besede: lightweight material, recycled foamed glass, railway vibration, shear modulus, damping
Objavljeno v DiRROS: 16.11.2023; Ogledov: 431; Prenosov: 298
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