First Experience in Monitoring of Line Surge Arresters Installed on 110 kV Transmission Line Ston – Komolac in Croatia

In paper are presented some first results and experience in real time monitoring of line surge arresters installed on 110 kV transmission line Ston – Komolac in southern part of Croatia. Mentioned line is the first line in Croatian transmission network equipped with line surge arresters (LSA). The line with its length of 43,95 km is situated in region with high soil resistance, exposed to one of the highest level of lightning activity in Croatia. At the same time it is the most important line in connecting HPP Dubrovnik (240 MVA) to the main part of 110 kV transmission network. Due to all mentioned reasons and great number of annual outages, it was decided to equip the line with LSA for improving the lightning performance and the availability of line. As result of performed numerical simulations on simulation line model it was decided to install 110 kV gapless, IEC Class II line arresters. Also, to improve analysis of expected results the 61 line arresters were equipped with Excount-II type of monitoring sensors. The main goal was to determine the behaviour of line arresters arrangement across the line during overvoltage events on towers. This installed “realtime” monitoring system enables remote control and wireless exchange the collected data from local data logger installed on LSA. Line arresters activity is monitoring through numbers, date and time and level of surges and the condition state of LSA, through the measuring of leakage current. First results in application of LSA are showing significant reduction of line outages with registered relatively strong activity of monitored line arresters. Also, as it was expected some particular part of line is espied to be exposed to higher frequency and higher level of registered arresters surge current. During collecting the data of LSA activity, some practical problems were encountered with time synchronization between monitoring devices and it is mentioned and discussed in paper, too. Although the analysed time period of eight months with LSA application is too short to allow strong final conclusions, obtained first experience will be very helpful in assessment of further LSA application in Croatian transmission network

First Experience in Monitoring of Line Surge Arresters Installed on 110 kV Transmission Line Ston – Komolac in Croatia

In paper are presented some first results and experience in real time monitoring of line surge arresters installed on 110 kV transmission line Ston – Komolac in southern part of Croatia. Mentioned line is the first line in Croatian transmission network equipped with line surge arresters (LSA). The line with its length of 43,95 km is situated in region with high soil resistance, exposed to one of the highest level of lightning activity in Croatia. At the same time it is the most important line in connecting HPP Dubrovnik (240 MVA) to the main part of 110 kV transmission network. Due to all mentioned reasons and great number of annual outages, it was decided to equip the line with LSA for improving the lightning performance and the availability of line. As result of performed numerical simulations on simulation line model it was decided to install 110 kV gapless, IEC Class II line arresters. Also, to improve analysis of expected results the 61 line arresters were equipped with Excount-II type of monitoring sensors. The main goal was to determine the behaviour of line arresters arrangement across the line during overvoltage events on towers. This installed “realtime” monitoring system enables remote control and wireless exchange the collected data from local data logger installed on LSA. Line arresters activity is monitoring through numbers, date and time and level of surges and the condition state of LSA, through the measuring of leakage current. First results in application of LSA are showing significant reduction of line outages with registered relatively strong activity of monitored line arresters. Also, as it was expected some particular part of line is espied to be exposed to higher frequency and higher level of registered arresters surge current. During collecting the data of LSA activity, some practical problems were encountered with time synchronization between monitoring devices and it is mentioned and discussed in paper, too. Although the analysed time period of eight months with LSA application is too short to allow strong final conclusions, obtained first experience will be very helpful in assessment of further LSA application in Croatian transmission network

Mucinous Colorectal Carcinomas in Biopsies, 1996-2001

Mucinous colorectal carcinomas show some clinicopathological characteristics that are not found in nonmucinous carcinomas. A total of 1451 colorectal carcinomas were analyzed. Carcinomas were divided into two groups according to the presence or absence of mucinous content. Then, three independent pathologists reviewed all slides with carcinomas with mucinous content by microscopic morphometry and divided them into two subgroups: mucinous carcinomas (>50% mucin) and colorectal carcinomas with mucin (<50% mucin). The following parameters were analyzed: share of mucinous colorectal cancer and cancer with mucin, sex and age distribution of all three groups of carcinomas, and localization and Dukes stage of mucinous carcinomas and carcinomas with mucin. Mucinous carcinomas were confirmed to have poorer prognosis, predilection for younger age group, higher incidence in the proximal colon, and no male predomination. Colorectal carcinomas with mucin had some characteristics of both mucinous cancer and nonmucinous cancer, and could be positioned somewhere in between these two different groups.Mucinozni adenokarcinomi debelog crijeva se po nekim svojim kliničko-patološkim obilježjima razlikuju od nemucinoznih adenokarcinoma. Napravljena je revizija svih karcinoma debelog crijeva od 1996. do 2001. godine. Karcinome s mucinoznim sadržajem dodatno su pregledala tri neovisna patologa te su podijeljeni u dvije podskupine: mucinozni karcinomi (više od 50% sluzi) i karcinomi s mucinom (manje od 50% sluzi). Dobiveni rezultati pokazuju povećanje udjela karcinoma s mucinoznim sadržajem u ukupnom broju kolorektalnih karcinoma. Predispozicija obolijevanja od karcinoma s mucinoznim sadržajem podjednaka je za oba spola dok su muškarci češće obolijevali od nemucinoznih karcinoma. Usporedba prosječne dobi pokazala je da su bolesnici s mucinoznim karcinomima prosječno mlađi od onih s nemucinoznim i karcinomima s mucinom. Lokalizacija mucinoznih karcinoma i karcinoma s mucinom je bila podjednaka i primjetan je pomak u desni dio kolona. Usporedba Dukesove klasifikacije mucinoznih karcinoma i onih s mucinom pokazala je da se u trenutku dijagnosticiranja većina mucinoznih karcinoma nalazi u Dukesovu stadiju C, za razliku od karcinoma s mucinom kojih je u času dijagnosticiranja bilo podjednako u Dukesovu stadiju A, AC i C bolesti. Dobiveni rezultati pokazuju da se po nekim svojim obilježjima mucinozni karcinomi razlikuju od nemucinoznih, dok karcinomi s mucinom posjeduju neke osobitosti i jednih i drugih

Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality

Asset quality is a key indicator of sound banking. However, it is difficult for banking regulators and investors to assess it in the absence of a common, cross-border scheme to classify assets. Currently no standard is applied universally to categorise loans, the most sizeable asset on banks’ balance sheets. As a corollary, definitions of nonperforming loans (NPLs), despite recent steps towards greater harmonisation, continue to vary between jurisdictions. This paper offers a comprehensive analysis of NPLs and considers variations in the treatment of NPLs across countries, accounting regimes, and firms. The paper relies on a multi-disciplinary perspective and addresses legal, accounting, economic and strategic aspects of loan loss provisioning (LLP) and NPLs. A harmonised approach to NPL recognition is particularly desirable, in view of the fact that IFRS 9, the new accounting standard on loan loss provisioning, will be mandatory from January 2018. IFRS 9 changes the relationship between NPLs and provisions, by relying on greater judgement to determine provisions. The potential for divergence makes the need for comparable indicators against which to assess asset quality all the greater