Financial content of the Treasury Flows Schedule Eurasian Chain Foundation case study, 2013‎

يعالج هذا المقال جدول تدفقات الخزينة الذي يعتبر من القوائم المالية الملزمة على المؤسسات الاقتصادية الجزائرية وفق متطلبات النظام المحاسبي المالي(SCF)، المستمد من المعايير المحاسبية الدولية (IAS/IFRS)؛ حيث خصص معيار(IAS7) الصادر في عام 1992 من قبل لجنة (IASB)، بكامله لعرض جدول تدفقات الخزينة، الذي يحدد المقبوضات والمدفوعات النقدية الناتجة عن الأنشطة الرئيسية للمؤسسة: التشغيلية، الاستثمارية والتمويلية؛ وحتى جدول تدفقات الخزينة الفرنسي كما بين كل من(1999 (Pierre Vernimmen, P.QuiryetF.Ceddaha, يتقارب مع كل من المعيار الأمريكي (Statement of Financial Accounting Standards SFAS 95) والمعيار المحاسبي الدولي IAS7.      وقد حاولنا في هذا البحث الاستناد على مثال تطبيقي لمؤسسة سلسلة الأوراسي2013، لتسليط الضوء على القراءة المالية لجدول تدفقات الخزينة، وإمكانياته على تقييم قدرة المؤسسة على خلق التدفقات النقدية  والتحكم في الوضعية المالية الخزينة  ، للوفاء بالتزاماتها نحو الدائنين وتوزيعات الأرباح.This article focuses on the Cash Flow Statement which is one of the financial statements that are binding on the Algerian economic institutions in accordance with the financial accounting system requirements (SCF), derived from the international accounting standards (IAS / IFRS). This statement of cash flows was allocated standard (IAS7) issued in 1992 by the IASB Commission, to view the entire schedule of treasury flows, which determines the cash receipts and payments resulting from the main activities of the institution: operating, investing and financing.      Even the French cash flow statement as stated by Pierre Vernimmen, P.Quiryet F. Ceddaha, (1999) converges with all of the American standard, SFAS 95 and the international standard, IAS7. We have tried in this research to implement and adapt our theoretical framework to a practical case derived from the financial statements series 2013 of the Foundation El Aurassi. This case is realized for the purpose of highlighting the financial reading and analysis of the El Aurassi’s statement of Cash Flows, and its potential to assess the organization's ability to create cash flows and equilibrate its financial position of Treasury, to meet its obligations to creditors and pay-outs (dividend)

Low-cost carbon-silicon nanocomposite anodes for lithium ion batteries

The specific energy of the existing lithium ion battery cells is limited because intercalation electrodes made of activated carbon (AC) materials have limited lithium ion storage capacities. Carbon nanotubes, graphene, and carbon nanofibers are the most sought alternatives to replace AC materials but their synthesis cost makes them highly prohibitive. Silicon has recently emerged as a strong candidate to replace existing graphite anodes due to its inherently large specific capacity and low working potential. However, pure silicon electrodes have shown poor mechanical integrity due to the dramatic expansion of the material during battery operation. This results in high irreversible capacity and short cycle life. We report on the synthesis and use of carbon and hybrid carbon-silicon nanostructures made by a simplified thermo-mechanical milling process to produce low-cost high-energy lithium ion battery anodes. Our work is based on an abundant, cost-effective, and easy-to-launch source of carbon soot having amorphous nature in combination with scrap silicon with crystalline nature. The carbon soot is transformed in situ into graphene and graphitic carbon during mechanical milling leading to superior elastic properties. Micro-Raman mapping shows a well-dispersed microstructure for both carbon and silicon. The fabricated composites are used for battery anodes, and the results are compared with commercial anodes from MTI Corporation. The anodes are integrated in batteries and tested; the results are compared to those seen in commercial batteries. For quick laboratory assessment, all electrochemical cells were fabricated under available environment conditions and they were tested at room temperature. Initial electrochemical analysis results on specific capacity, efficiency, and cyclability in comparison to currently available AC counterpart are promising to advance cost-effective commercial lithium ion battery technology. The electrochemical performance observed for carbon soot material is very interesting given the fact that its production cost is away cheaper than activated carbon. The cost of activated carbon is about $15/kg whereas the cost to manufacture carbon soot as a by-product from large-scale milling of abundant graphite is about$1/kg. Additionally, here, we propose a method that is environmentally friendly with strong potential for industrialization. © 2014 Badi et al.; licensee Springer

The Impact of Polymer Electrolyte Properties on Lithium-Ion Batteries

In recent decades, the enhancement of the properties of electrolytes and electrodes resulted in the development of efficient electrochemical energy storage devices. We herein reported the impact of the different polymer electrolytes in terms of physicochemical, thermal, electrical, and mechanical properties of lithium-ion batteries (LIBs). Since LIBs use many groups of electrolytes, such as liquid electrolytes, quasi-solid electrolytes, and solid electrolytes, the efficiency of the full device relies on the type of electrolyte used. A good electrolyte is the one that, when used in Li-ion batteries, exhibits high Li+ diffusion between electrodes, the lowest resistance during cycling at the interfaces, a high capacity of retention, a very good cycle-life, high thermal stability, high specific capacitance, and high energy density. The impact of various polymer electrolytes and their components has been reported in this work, which helps to understand their effect on battery performance. Although, single-electrolyte material cannot be sufficient to fulfill the requirements of a good LIB. This review is aimed to lead toward an appropriate choice of polymer electrolyte for LIBs

Synthesis of carbon-based quantum dots from starch extracts: Optical investigations

Carbon-based quantum dots (C-QDs) were synthesized through microwave-assisted carbonization of an aqueous starch suspension mediated by sulphuric and phosphoric acids. The as-prepared C-QDs showed blue, green and yellow luminescence without the addition of any surface-passivating agent. The C-QDs were further analyzed by UV−vis spectroscopy to measure the optical response of the organic compound. The energy gaps revealed narrow sizing of C-QDs in the semiconductor range. The optical refractive index and dielectric constant were investigated. The C-QDs size distribution was characterized. The results suggested an easy route to the large scale production of C-QDs materials

Onsite enhancement of REEEC solar photovoltaic performance through PCM cooling technique.

The efficiency of solar panels decreases as the temperature increases and heat dissipation becomes a serious problem in hot environments such as the Arabian desert. This paper investigates the use of a phase change material (PCM-OM37P) to maintain panel temperatures close to ambient. The enhancement of the GCL-P6/60265W solar panel efficiency was demonstrated at the University of Tabuk Renewable Energy and Energy Efficiency Center (REEEC). As these solar panel arrays are remotely monitored, we were able to demonstrate the validity of our cooling solution. During peak times, a drop voltage of at least 0.6V has been realized using the PCM for cooling the PV panel. This corresponds to a cooling temperature of 5 to 6°C. This difference in operating voltages between the PCM-cooled and the reference PV panels translates into a power enhancement percentage (PEP) of about 3%. The PEP value was underestimated due to the PV string configuration where the operating electrical current is taken as the average value for both PV panels

Preparation of Anionic Surfactant-Based One-Dimensional Nanostructured Polyaniline Fibers for Hydrogen Storage Applications

Polyaniline fibers were prepared in the presence of anionic surfactant in an ice medium to nucleate in one dimension and were compared to bulk polyaniline prepared at an optimum temperature. Fourier-transform infrared spectroscopy (FTIR) and X-ray powder diffraction (XRD) were used to investigate the structural analysis of the prepared samples. A conductivity study reveals that polyaniline fibers have high conductivity compared to bulk polyaniline. Hydrogen storage measurements confirm that the polyaniline fibers adsorbed approximately 86% of the total actual capacity of 8–8.5 wt% in less than 9 min, and desorption occurs at a lower temperature, releasing approximately 1.5 wt% of the hydrogen gases when the pressure is reduced further to 1 bar

Fabrication and Characterization of Flexible Solid Polymers Electrolytes for Supercapacitor Application

In this work, solid flexible polymer blend electrolytes (PBE) composed of polyvinyl alcohol (PVA) and polyvinyl pyrrolidone (PVP) with different amounts of sodium thiocyanate (NaSCN) salt mixed in double-distilled water (solvent) are prepared via solution casting method. The obtained films are characterized using several techniques. The study of the surface morphology of the polymer blend salt complex films via the POM technique reveals the presence of amorphous regions due to the NaSCN effect. FTIR spectra studies confirm the complex formation between PVA, PVP, and NaSCN. The addition of 20 wt% NaSCN salt in the composition PVA: PVP (50:50 wt%) polymer blend matrix leads to an increase in the number of charge carriers and thus improves the ionic conductivity. The ionic conductivity of each polymer blend electrolyte was studied using the electrochemical impedance spectroscopy (EIS) method. The highest room temperature ionic conductivity of 8.1 × 10−5 S/cm S cm−1 is obtained for the composition of PVA: PVP (50:50 wt%) with 20 wt% NaSCN. LSV test shows the optimized ion-conducting polymer blend electrolyte is electrochemically stable up to 1.5 V. TNM analysis reveals that 99% of ions contribute for the conductivity against 1% of electrons only in the highly conductive polymer electrolyte PVA: PVP (50:50 wt%) + 20 wt% NaSCN. A supercapacitor device was fabricated using the optimized ion-conducting polymer blend film and graphene oxide (GO) coated electrodes. The GCD curve clearly reveals the behavior of an ideal capacitor with less Faradic process and low ESR value. The columbic efficiency of the GO-based system is found to be 100%, the GO-based electrode exhibits a specific capacitance of 12.15 F/g and the system delivers the charge for a long duration. The specific capacitance of the solid-state supercapacitor cell was found to be 13.28 F/g via the CV approach close to 14.25 F/g obtained with EIS data at low frequency