878 research outputs found
Cost accounting in the oil refining industry
Some articles have been published dealing with accounting for oil or crude petroleum producers, but little has been written about accounting for oil refiners. Yet in this branch of the oil industry, accounting, and particularly cost accounting, is very essential to the success of the enterprise, and no oil refinery operates without some sort of cost keeping system. The rapid conversion of the raw material to the finished state and the consequent quick turnover of the product, the uncertainty of and frequent changes in the market prices and as a result the necessity of having accurate production and cost figures at all times, are reasons which make the cost accounting department an extremely important one in the oil refining industry. The particular system which is described is one used in a large refinery which produces various grades of fuel oils, gasoline and coke. Some refineries produce a much wider range of commodities, such as various grades of lubricants, paraffin, etc., but the principles underlying the accumulation of costs in either case are the same
Focused Information Criterion for Locally Misspecified Vector Autoregressive Models
This paper investigates the focused information criterion and plug-in average
for vector autoregressive models with local-to-zero misspecication. These
methods have the advantage of focusing on a quantity of interest rather than
aiming at overall model t. Any (suciently regular) function of the parameters
can be used as a quantity of interest. We determine the asymptotic properties
and elaborate on the role of the locally misspecied parameters. In particular,
we show that the inability to consistently estimate locally misspecied parameters translates into suboptimal selection and averaging. We apply this framework to impulse response analysis. A Monte Carlo simulation study supports
our claims
Rapport du Commissaire aux Comptes de la Communaute europeenne du charbon et de l'acier relatif au treizieme exercice financier de la C.E.C.A. (1 juillet 1964 au 30 juin 1965) et a l'exercice 1964 (ler janvier au 31 decembre 1964) des institutions communes. Avant-propos: Evolution des principaux elements de la situation financiere de la Communaute au cours des treize premiers exercices. Premiere partie: Analyse des operations financiere de la Haute Autorite. Deuxieme partie: Depenses administratives de la Haute Autorite = Report of the Auditor of the European Coal and Steel Community on the thirteenth fiscal year of the ECSC (1 July 1964 to 30 June 1965) and the year 1964 (1st January to 31 December 1964) for common institutions. Foreword: Evolution of the principal elements of the financial situation of the Community over the first thirteen financial years. Part I: Analysis of the financial operations of the High Authority. Part II: Administrative expenses of the High Authority. 23 December 1965
Un cas de leucopénie infectieuse chez une panthère
Urbain Achille, Nouvel J. Un cas de leucopénie infectieuse chez une panthère. In: Bulletin de l'Académie Vétérinaire de France tome 103 n°6, 1950. pp. 271-273
Generation of neutral atomic beams utilizing photodetachment by high power diode laser stacks
We demonstrate the use of high power diode laser stacks to photodetach fast
hydrogen and carbon anions and produce ground term neutral atomic beams. We
achieve photodetachment efficiencies of 7.4\% for H at a beam energy
of 10\,keV and 3.7\% for C at 28\,keV. The diode laser systems used
here operate at 975\,nm and 808\,nm, respectively, and provide high continuous
power levels of up to 2\,kW, without the need of additional enhancements like
optical cavities. The alignment of the beams is straightforward and operation
at constant power levels is very stable, while maintenance is minimal. We
present a dedicated photodetachment setup that is suitable to efficiently
neutralize the majority of stable negative ions in the periodic table
Ro-vibrational analysis of the XUV photodissociation of HeH ions
We investigate the dynamics of the photodissociation of the hydrohelium
cation HeH by XUV radiation with the aim to establish a detailed comparison
with a recent experimental work carried out at the FLASH free electron laser
using both vibrationally hot and cold ions. As shown in previous theoretical
works, the comparison is hindered by the fact that the experimental
ro-vibrational distribution of the ions is unknown. We determine this
distribution using a dissociative charge transfer set-up and the same source
conditions as in the FLASH experiment. Using a non-adiabatic time-dependent
wave packet method, we calculate the partial photodissociation cross sections
for the coupled electronic states of HeH. We find a good agreement
with the experiment for the total cross section into the He + H
dissociative channel. By performing an adiabatic calculation involving the
states, we then show that the experimental observation of the importance
of the electronic states with cannot be well explained theoretically,
especially for cold () ions. We also calculate the relative contributions
to the cross section of the and states. The agreement with the
experiment is excellent for the He + H channel, but only qualitative for
the He + H channel. We discuss the factors that could explain the remaining
discrepancies between theory and experiment.Comment: 10 pages, 8 figure
Nouveaux cas de tuberculose observés sur des animaux sauvages en captivité
Urbain Achille, Nouvel Jacques, Rinjard Jean. Nouveaux cas de tuberculose observés sur des animaux sauvages en captivité. In: Bulletin de l'Académie Vétérinaire de France tome 101 n°6, 1948. pp. 257-260
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