The financial lease after the tax reform in the Slovak republic

The paper deals with the calculations of leasing economics, derived from recently valid laws, mainly the income tax law. According to § 19 paragraph 3 letter a) of the income tax law /ZDP/, the tax expenses represent a depreciation charge of tangible and intangible properties. The new law about the income tax allowed in precisely determined cases to claim depreciation charge not only to tax-payer, having the proprietorship or the administration right (if it relates to the state, village or the higher regional unit), but also to tax-payers who do not have this right if they count this property, incl. they count their property being rented by the form of financial leasing (§24 paragraph 1 letter. e). ZDP). The lessee by this way has the right the leasing object amortizes; despite he is not its owner. This represents a very advantageous, so-called leasing form of depreciation, when the lessees depreciates the property much earlier than using the balanced or accelerated depreciation

Obtaining of high quality talc from talcose rocks: a case study from the Sinec and Kokava deposits (Slovakia)

The talcose rocks of lower quality and rarely exploited rock varieties accompanying talc occurrences were tested aiming to obtain talc products of high quality. The main goal was to contribute to wasteless technology of processing, because these rocks are usually stored in dumps and cause environmental threat. The talc extraction and benefication from carbonatic talcose rocks - talc-magnesite, talc-dolomite and talc-magnesite-dolomite was done using flotation method in case study from Sinec deposit. The talc flakes, present in sericite-chlorite schistose rocks in Kokava deposit, were successfully tested for special use in paperboard for roof‘s covering. Both deposits belong to the strip of talcose occurrences in Veporic unit of Central Slovakia

Removal of BTX Contaminants with O3 and O3/UV Processes

The legal basis for the monitoring of priority and priority hazardous substances in water, sediment, and biota follows from Directive 2008/105/EC which defines the good chemical status to be achieved by all Member States together with the Water Framework Directive 2000/60/EC. The BTX compounds are considered to be the most toxic components of gasoline. Thus, organic petroleum components can induce a serious problem to public health and the aquatic environment. The effect of ozone and ozone/UV on degradation of the BTX in a model water was studied. The results indicate that the highest BTX removal rates were observed during the first 5 min of the process for all investigated pollutants. The treatment efficiencies above 90% were observed in all investigated pollutants after 40 min of ozonation. The results show a significant proportion of stripping in the removal of BTX components. Higher overall efficiency was observed by O3/UV process after abstracting share of stripping process. Application of investigated processes appears to be a promising procedure for removal of petrol aromatic hydrocarbons from aquatic environment. However, for practical application, an improvement of process removal efficiency and investigation of impact of ozonation intermediates and products on aquatic microorganisms are required

Influence of Phosphorus Precipitation on Wastewater Treatment Processes

Phosphorus stimulates aquatic plant growth and contributes to eutrophication process in rivers, lakes and the ocean. A large part of phosphorus is discharged into the receiving waters by wastewater. One of the solutions of this problem is represented by chemical precipitation. Simultaneous precipitation of phosphorus from wastewater with metal salts is commonly applied. Metal salts are dosed directly into aeration tank, and produced precipitates are wasted as a part of the secondary sludge. Thus, not only aerobic and anoxic processes of wastewater treatment plant are carried out in the presence of precipitant metals and precipitates but also the precipitates are, in many cases, accumulated in anaerobic sludge digesters. Operational research of phosphorus precipitation in lab‐scale encompasses the impact of Fe2+, Fe3+ and Al3+ salts on biological nitrification and denitrification processes, sedimentation and thickening characteristics of sludge as well as anaerobic sludge stabilisation processes. The measurements of specific oxygen uptake rate, nitrification and denitrification tests and monitoring of effluent values of quality standards were applied to evaluate the processes performance. Other objective of our research is to contribute to methodology for examination of thickening and dewatering characteristics of sludge with tested precipitation agents. Mathematically processed experimental results are used to compare sedimentation, precipitation and dewatering characteristics of activated sludge cultivated in the presence of selected precipitation agents. Better description of the experimental results was obtained with three parameters model of particles mass flow density curve. Comparison of minimum sedimentation tank size necessary for gravitational separation of individual sludge was used to examine sedimentation characteristics of activated sludge. Thickening characteristics of sludge were evaluated based upon thickening area needed to maintain the required sludge concentration in activated sludge model, which corresponds to maximum surface load in undissolved substances. Chemical precipitation of phosphorus produces metal precipitates. These are transported with the waste sludge to the digestion tanks. Impact of the precipitates on the anaerobic sludge stabilisation process as well as on the sludge water quality was tested in the work. The main aim of the research and proposed chapter submission is a pursuit of decision making regarding selection of type of precipitating agent and strategy of chemical phosphorus precipitation

Preliminary results of the Slovakian national project regarding carbon dioxide storage in underground spaces

AbstractThe Slovak republic territory in spite of its extremely complicated geological pattern affords some possibilities for potential storage of carbon dioxide. The aim of the Slovakian National project “Quantitative parameters selected geological structures suitable for CO2 storage” is to find convenient places for this purpose in regional aquifers, and depleted hydrocarbon deposits. Besides, of these geological rock complexes–mostly ultramafic rocks - have been investigated for purposes of mineral carbonation of CO2. The first attempt about fate of CO2 in brine (regional aquifer) has been modelled from geochemical point of view.. From the preliminary results of the all above - mentioned options is obvious that for the process of the practical activation of CCS technologies many collisions with hydrogeological, geothermal and land use planning activities and regulations will be necessary to solve

Možnosti využitia dynamických simalučných programov pri prevádzkovaní čistiarní odpadových vod

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Economic Impact of the Health Insurance System on Slovak Medical Spas and Mineral Spring Spas

The article deals with the financing of spa undertakings through the health insurance system. The analysis is based on the financial statements of 28 spa undertakings operating in the Slovak Republic, their contracts with the individual health insurance companies and secondary data sources (accommodation statistics of these undertakings, the number of medical stays paid by clients themselves and of those covered by public health insurance, the spa treatment expenditure of the health insurance companies, the percentage of this expenditure out of the total expenditure spent by the health insurance companies on health care). The still significant percentage of revenues from the health insurance companies out of the total revenues of spa undertakings shows the prevalence of the medical nature of spa care. At the same time, it reflects the current tax measures related to the spa industry and shows that the introduction of a recreation allowance might influence the future development of spa care

Improvement of biotreatability of environmentally persistent antibiotic Tiamulin by O3_3 and O3_3/H2_2O2_2 oxidation processes

The aim of the work was to assess the efficiency of ozonation and ozonation in combination with H$_2$O$_2$ in jet loop reactor to increase biotreatability of persistent veterinary antibiotic Tiamulin. The efficiency of oxidative processes was monitored by combined approach based on determination of efficiency of wastewater treatment and impact to waste sludge stabilization. Degradation of Tiamulin in model wastewater (100 mg L$^{−1}$) during oxidation was followed by COD and DOC measurements while changes in biodegradability were determined by respirometric measurements. Biogas production potential was also determined to identify problems related to anaerobic digestion of waste sludge resulted in treatment of Tiamulin-contaminated wastewater. At ozone dose of 69 g$_{ozone}$ g$_{COD}^{−1}$ and 220 g$_{ozone}$ g$_{DOC}^{−1}$removal for COD and DOC was 26% and 17%, respectively. Better biotreatability was confirmed by respirometric testing. H$_2$O$_2$ addition did not improve removal efficiency (11–13%). The second stage of nitrification was suppressed by the addition of Tiamulin and ozonation again recovered N-NO$^−_3$ formation. O$_3$/H$_2$O$_2$ treated sample reduced the nitrification, especially formation of N-NO$^−_2$ in the first phase of the process. Simultaneously, quadratic model was developed to describe the relationship between oxygen uptake rate and changes in ammonium nitrogen concentration due to the oxidative treatment. The positive impact of ozone was also confirmed by ozonation of Tiamulin-contaminated (400 mg L$^{−1}$) waste sludge where biogas production potential was increased for 6-times. Combination of approaches confirmed, that O$_3$ effectively increase the treatability of Tiamulin in wastewater and sludge while addition of the hydrogen peroxide generally did not improve the performance of the processes