Use Water Audits to Quantify Real Losses

Opflow ◽  
2021 ◽  
Vol 47 (7) ◽  
pp. 24-27
Author(s):  
John H. Van Arsdel
Keyword(s):  
2018 ◽  
Vol 14 (2) ◽  
pp. 101-110
Author(s):  
Eka Lusvita Wulandari ◽  
Lily Rahmawati Harahap

Capital budgeting in practice is intended to conduct an investment analysis of some available investment alternatives, and then determine or choose the most profitable investment. Inappropriateness in determining investment options will result in losses of either real losses or losses due to loss of opportunity to gain an opportunity cost that can actually be realized. The investment analysis will select the available investment opportunities, so that investment can be selected that will provide the greatest benefit of every dollar invested. Capital budgeting techniques can be analyzed by appraisal method of investment as follows: Average Rate of Return, Payback Period , Net Present Value, and Profitability Index.


2013 ◽  
Vol 65 (1) ◽  
pp. 54-75 ◽  
Author(s):  
Christopher Koch ◽  
Daniel Schunk

Financial law ◽  
2020 ◽  
Vol 12 ◽  
pp. 42-46
Author(s):  
Ekaterina V. Korneva ◽  

In the article the author analyses the terminology of Chapter 26 of the Tax Code of Russian Federation that affect on application of the zero rate of tax in terms of normative losses of hydrocarbons. Based on the analysis current regulation and the concepts of “loss minerals”, “ normative losses”, “real losses”, “process losses”, the author proposes to make certain changes in Tax Code of Russian Federation to more clearly and intelligibly define terminology, and improve the efficiency of using the zero tax rate for taxpayers.


Author(s):  
Robert A. Neimeyer ◽  

The field of grief therapy is rapidly evolving, as new theories, models and research findings inspire new understandings of loss and how people accommodate it. This article summarizes some of these contemporary developments, emphasizing the search for meaning in bereavement, and illustrates how these fresh perspectives can offer guidance to real people seeking consultation on how to manage very real losses under complicating circumstances. Nurses occupy many roles that bring them into contact with death and grief, leaving them well positioned to extend knowledgeable and compassionate care for patients and families facing such existential transitions


2016 ◽  
Vol 4 (4) ◽  
pp. 133
Author(s):  
Azham Md. Ali

The 1MDB stands for 1Malaysia Development Berhad. It is a company formed in 2009 by the federal government of Malaysia. 1MDB had become such a problem for many by late 2014. And today a year later the sad and debilitating saga continues unabated. The case of the 1MDB should be of a particular interest for students and scholars of auditing, accounting and corporate governance since it involves the following: the alleged disappearance of a huge amount of company’s funds; the apparent hiding of significant amount of real losses year after year with the accounting of paper profits originated from repeated fair revaluations of properties or other assets; the possibility of repeated cases of audit failure; the probe conducted by various parties locally which include the Office of the Auditor General; and, the lack of evidence of best practices in corporate governance being implemented since its formation. Each of these five areas of concern is laid bare in a series of five case studies where the materials come mainly from three news portals which are based inside the country: MalaysiaKini, The Malaysian Insider and Free Malaysia Today. All the published materials of concern are dated up to the end of June 2015. It is also notable that following the completion of these case studies, the work on another series of case studies shall be embarked upon. The new series shall give focus upon what has taken place since early July 2015. The intention behind the writing of these cases is to have them used in classroom discussions to help towards the emergence ofMalaysia tomorrow that so many inside the country has embarked upon so that history is given as little chance as possible in repeating itself!


2015 ◽  
Author(s):  
Κωνσταντίνος Γκονέλας

Framework Directive (WFD) 60/2000/EC and finding ways of Water Distribution System’s (WDS’s) Full Water Cost (FWC) calculation, was the trigger for the preparation of this thesis. An increase in water price is expected to follow the full water costing, so the general objective of the thesis was the documented alleviating of consumers impact by implementing Non-Revenue Water (NRW) strategies. A series of methodologies and tools were developed in order to find the equilibrium level of efficient (in terms of water volume) and reciprocating (in terms of revenue) water uses or otherwise the sustainability level of urban water uses, while a) applying full water costing and b) implementing operating pressure management within the limits of Economic Annual Real losses (EARL). It is demonstrated through the proposed methodology that application of pressure management within the EARL limits can absorb large increases in the water price and lead simultaneously to sustainable levels the various system’s demands. The main tools required for completing this thesis (both for shaping the methodology and for the implementation in a real water network), was the FWC calculation method, the formulation of the residential water demand equation and the price elasticity of residential water demand, the method of calculating the economic level of leakage (ELL - Economic Level of Leakage), the pressure management techniques and the full hydraulic model of the Water Distribution System (WDS). The thesis is divided into the basic methodology and four distinct pillars. The first pillar is the analysis of the water balance terms and strategies to reduce real water losses and in particular the analysis of the operating pressure implementation due to network’s segmentation in hydraulically isolated areas, called District Metered Areas (DMAs) and Pressure Reducing Valves (PRVs) installation. The second pillar is the search for ways of calculating the FWC components (Direct Cost – DC, Environmental Cost – EC, Resource Cost – RC) defined by the WFD. The other two pillars are the calculation of the consumers’ response to water price change and the calculation of water price elasticity of residential demand and the proper hydraulic simulation of WDSs through the use of suitable software.The basic methodology analyzes how to approach the problem and the connection of the four pillars with the broader objective of finding the system's sustainability level by increasing the FWC and by implementing simultaneously pressure management in the limits of EARL. The concerns and the theoretical background of the methodology are initially analyzed. In particular, the reaction (due to elasticity of demand) and the system’s balance achievement by increasing the water price because of FWC implementation was investigated. Subsequently, before the detailed development of the remaining pillars of work, the methodologies that connect the various procedures are presented. EARL calculation mechanisms are developed due to pressure management application. The FWC, the elasticity of water demand, the terms of the water balance and finding of EARL levels were combined, so any increase in the actual FWC to cause implementation of pressure management in the EARL limits and finally all water balance components will balance to the sustainability levels. Major general concerns were finding the variation’s equations of the System Input Volume (SIV) components when the water price varies or when variation of the “water losses”, “illegal use” and “invoiced consumption” water volumes takes place. The application of the proposed methodologies was successfully implemented in Kozani WDS.The main conclusions were the beneficial effect of pressure management, when the water price increases, in all components of the water consumed, the operating pressure and the UARL (Unavoidable Annual Real Losses) and CARL (Current Annual Real Losses) indicators. The real losses water volume decreases rapidly when applying the “increasing water price with simultaneous pressure management (in the levels of EARL) implementation” scenario, while in the “increasing water price without NRW reduction measures” scenario the “real losses” water volume increases slightly. When applying pressure management measures at the level of EARL, there is less decrease of invoiced consumption. In the case of applying pressure management measures (in the EARL limits), the water price is not only increased at a slower rate, but for an initial increase of water price by 100%, the system balances at a reduced water price level compared to the initial. The average network’s pressure and the UARL indicator are increased with little pace water price increases without pressure management measures, while in the case of pressure management are reduced dramatically.


2021 ◽  
Vol 25 (1) ◽  
pp. 37
Author(s):  
M.A. Silva ◽  
D. Loureiro ◽  
C. Amado ◽  
F. Arregui

O aumento da cobertura de clientes domésticos com telemedição tem levado a uma maior disponibilidade de dados de consumo instantâneo nas Entidades Gestoras (EG) de sistemas de distribuição de água. A análise destes dados, para além de melhorar a gestão dos sistemas de faturação e de gestão de clientes, permite também melhorar a estimativa das perdas de água em cada EG. Com o objetivo de avaliar as perdas aparentes, através da análise de perfis do consumo total, e as perdas reais, por via do estudo do consumo doméstico mínimo, foram realizadas campanhas de telemedição em 275 clientes domésticos referentes a 10 EG. Os perfis de consumo, relevantes para aferição do erro global do parque de contadores, revelaram que os consumos predominantes variam entre 240 e 1000 L/h, sendo o volume medido abaixo de 120 L/h (e.g., devido a fugas domiciliárias) praticamente insignificante. A estimativa do consumo médio de água no período de consumo mínimo (entre as 2 e as 5 h da manhã) foi 1.2 L/(utilizador·h) para contadores DN15 e 2.0 L/(utilizador·h) para contadores DN20. Utilizando análise de clusters, identificaram-se ainda quatro padrões de consumo distintos, diferenciados pelas escalas de consumo, tendências e picos ao longo do dia. Este trabalho demonstrou o potencial das campanhas de telemedição para recolha de dados de consumo. Além disso, forneceu uma metodologia e conjunto inicial de estatísticas sobre o consumo doméstico em cada EG e no conjunto das EG determinante para a gestão técnica dos sistemas de distribuição de água.


2012 ◽  
Vol 717-720 ◽  
pp. 1245-1248 ◽  
Author(s):  
Peter Lürkens ◽  
P. Guimaraes ◽  
Philippe Godignon ◽  
José Millán

Silicon-Carbide-based semiconductors offer realization of efficient high voltage components, with high switching speed and low conduction losses. SiC Schottky diodes with safe blocking capability of at least 4 kV were produced and characterized. A simulation model for loss determination was developed. Real losses were determined on a small scale test setup and chip temperature distribution was obtained from that, combined with FEM calculation. A full-size rectifier 100 kW/140 kV-SiC-rectifier module with six times higher power density than with conventional Si-technology was realized.


Sign in / Sign up

Export Citation Format

Share Document