Investigation on cycling and calendar aging processes of 3.4 ah lithium-sulfur pouch cells

Much attention has been paid to rechargeable lithium-sulfur batteries (Li–SBs) due to their high theoretical specific capacity, high theoretical energy density, and affordable cost. However, their rapid c fading capacity has been one of the key defects in their commercialization. It is believed that sulfuric cathode degradation is driven mainly by passivation of the cathode surface by Li2S at discharge, polysulfide shuttle (reducing the amount of active sulfur at the cathode, passivation of anode surface), and volume changes in the sulfuric cathode. These degradation mechanisms are significant during cycling, and the polysulfide shuttle is strongly present during storage at a high state-of-charge (SOC). Thus, storage at 50% SOC is used to evaluate the effect of the remaining degradation processes on the cell’s performance. In this work, unlike most of the other previous observations that were performed at small-scale cells (coin cells), 3.4 Ah pouch Li–SBs were tested using cycling and calendar aging protocols, and their performance indicators were analyzed. As expected, the fade capacity of the cycling aging cells was greater than that of the calendar aging cells. Additionally, the measurements for the calendar aging cells indicate that, contrary to the expectation of stopping the solubility of long-chain polysulfides and not attending the shuttle effect, these phenomena occur continuously under open-circuit conditions

Evaluation of a wide rim phosphorylated calix[4]arene's properties as a sensory molecule in an Er(III)-PVC membrane sensor

This study concerns the evaluation of ionophoric properties of a functionalized calix 10 −7 -1 × 10 −3 M of erbium ions, with a limit of detection of 3.8 × 10 −8 M. Its potential response was independent of pH variation in the relatively wide range 4.5-6.5. The dynamic response time of the electrode to achieve a steady potential was found to be about 7 s. The selectivity of the sensor towards erbium ions with respect to several mono-, di-, tri-, and tetravalent metal ions was examined. The prepared sensor can be used for 3 months without considerable divergences in potential response. The performance of the sensor was examined as an indicator electrode for complexometric titration of erbium solutions by EDTA

An empirical investigation of corporate social reporting in Iran: practices, needs and perceptions

A review of corporate social reporting (CSR) literature reveals that this area of accounting has been subject of various investigations in different countries particularly in developed countries. This study examines CSR practices incorporate annual reports and stakeholders’ CSR needs and perceptions in Iran. Two research methodologies have been used to collect and analyse the data. Content analysis was used to examine the extent of CSR disclosures and relationships between disclosure with four corporate characteristics, namely size, profitability, financial leverage and industry type. In this regard, a sample of 103 Iranian listed companies’ annual reports were selected and reviewed for their CSR disclosures (i.e. human resources, environmental performance and policies, community activities, energy consumption and customer satisfaction and product quality). A questionnaire survey was also conducted to collect data and to investigate stakeholders’ CSR information needs and perceptions. A sum of 333 respondents from six major stakeholder groups, namely academics, auditors, bank loan officers, business managers, stockbrokers and institutional investors participated in this survey. The results indicated that while all types of CSR information were reported by companies, it was also found human resources disclosure was the most common type of information in annual reports. The company size was the only characteristic that had a statistically significant relationship with the overall levelof CSR disclosures. In further analyses by conducting multiple regression for each CSR theme individually, mixed results were found. In regard to stakeholders’ needs and perceptions, the results also indicated that annual reports were perceived as the main source of CSR information. Academics are shown to be the most interested group asking/expecting CSR information about or from companies. Environmental performance and policies information was ranked as the favourite type of CSR information to ask/expect about or from companies. Overall, the respondent groups believed that CSR information is insufficient. The mandatory CSR disclosures which were to be prepared according to the government guidelines was supported by the majority of respondents

Financial statements in less developed countries: what do preparers demand?

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional accountants toward annual financial reports generally; the second, more specifically measuring the importance of the information items to preparers. Our results suggest that the independent auditor is the most influential group in decision-making processes. As in many developed countries, the auditor’s report and the regulatory framework are considered to have a major influence on financial reporting practices. Preparers believe that a lack of knowledge of external users’ needs and lack of reporting standards and accepted accounting principles are the main concerns with corporate financial reports in Iran. The results showed that the balance sheet, auditors’ report, and income statement in that order are the three most important parts of the annual reports

Extraction-separation of Eu(III)/Th(IV) Ions with a Phosphorylated Ligand in an Ionic Liquid

ABSTRACT: Extraction-separation of Eu(III) and Th(IV) ions from nitrate media into the ionic liquid 1-hexyl-3-methylimidazolium hexafluorophosphate by a phosphorylated salen extractant, bis(chlorophosphoryle)decahydro-2,4-di(2-hydroxyphenyl)benzo[d][1,3,6]oxadiazepine (DPO), is investigated. It is found that Eu(III) ions are extracted via a solvation mechanism, and the extraction of Th(IV) ions proceeds through an ion exchange mechanism. The analysis of the experimental data reveals that the extraction of Eu(III) and Th(IV) ions is taken place by formation of Eu(DPO)(NO3)3 and Th(DPO)2(PF6)4 complexes. A significant selectivity towards thorium ions with respect to trivalent lanthanides was observed. Thorium(IV) can be efficiently extracted from nitric acid solutions into the studied ionic liquid in the presence of DPO

Ethics and values in students’ lives : evidence from a regional university

The fundamental roles of the regional universities in Australia have been highlighted as contributors to the economy and culture of the regional communities. This paper analyses the disadvantages in regional universities to determine how the relationship between regional universities and business ethics is being perceived. Students from a regional university in Queensland were surveyed to ascertain their ethical views on a range of ethical questions and in specific situations. T-tests were used to explore the relationship between living and studying at a regional university and business ethics by looking at various characteristics of regional universities that might have an impact on how business ethics are being perceived and practised

Perceptions and characteristics of financial statements providers in developing countries : the case of Iran

This study reports an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts, the first addressing ethical behaviour and attitudes of professional accountants toward annual financial reports generally and, the second, more specifically addressing specified categorized information items. In respect of the qualifications and experience of respondents it was found that they generally held senior positions within their company and were well qualified with substantial relevant experience. The primary users of published financial reports were found to be company shareholders who regard the independent auditors as the most influential group in aiding their decision-making processes: they regard the auditor's report and the regulatory framework as major influences on financial reporting practices. Among the restricting factors on the disclosure level of the annual reports, a lack of knowledge of external users' needs and lack of reporting standards and accepted accounting principles were ranked as the most important factors by preparers in this study. The results of the sectional examination show that the most important sections of the annual reports are the balance sheet, statement of accounting policies, and profit and loss or income statement

Students’ Perceptions of Academic and Business Dishonesty: Australian Evidence

Publicly available information indicates that the collapse of the high-profile corporations during the recent past were due to the unethical actions of a number of major players, including high level managers in those corporations. These examples of the ethical misdeeds of corporate actors have influenced accounting professional bodies and academic institutions around the globe to revisit the issue of ethical training of business and accounting students—the corporate managers of tomorrow. However, little is known about the ethical perceptions of business and accounting students, and business academics are finding it challenging to develop and promote ethics-based accounting and business curricula. This study addresses the research gap. It explores the ethical perceptions of accounting and business students in two Australian universities using three paradigms, that is, whether there are differences between regional and metropolitan, male and female, older and younger accounting students with respect to their ethical perceptions. Empirical evidence provided in this study suggests that while there are no differences in ethical perceptions of the regional and metropolitan accounting and business students, female and older students are found to be more ethical compared to male and younger students

Selective Liquid-Liquid Extraction of Lead Ions Using Newly Synthesized Extractant 2-(Dibutylcarbamoyl)benzoic Acid

A new carboxylic acid extractant, named 2-(dibutylcarbamoyl)benzoic acid, is prepared and its potential for selective solvent extraction and recovery of lead ions from industrial samples was investigated. The slope analysis indicated that the lead ions are extracted by formation of 1:2 metal to ligand complexes. The effect of the parameters influencing the extraction efficiency including kind of the organic diluent, extractant concentration, type of the salt used for ionic strength adjustment, contact time and temperature was evaluated and discussed. Under optimized conditions (aqueous phase: 5 ml, initial lead concentration 1 × 10-4 M, pH 4, sodium chloride 0.1 M; organic phase: 5 ml dichloromethane, ligand concentration 0.05 M), a quantitative (75.2 ± 0.8%) and highly selective extraction of lead ions in the presence of zinc, nickel, cobalt and cadmium ions (each 1 × 10-4 M) was achieved, after 20 min. magnetically stirring of the phases, at      25 °C. The extracted lead ions were stripped from the organic phase by diluted nitric acid (0.1 M) solution. The proposed method was successfully applied for separation of lead from industrial samples. The study of the effect of temperature allowed evaluating the thermodynamic parameters of the extraction process of lead ions by the studied extractant into dichloromethane