NUSIMEP-8: Uranium and plutonium isotope amount ratios in low-level synthetic nitrate solution - Inter-laboratory comparison, Report to participants

The Additional Protocol (AP) authorizes safeguards authorities to verify the absence of undeclared nuclear activities in all parts of a state’s nuclear fuel cycle as well as any other location where nuclear material is or may be present. As a part of the Additional Protocol, environmental sampling has become an important tool for the detection of non-declared nuclear activities. In environmental sampling, swipe samples are collected for bulk and particle analysis. Considering the potential consequences of the analyses, these measurements need to be subjected to a rigorous quality management system. The Nuclear Signatures Inter-laboratory Measurement Evaluation Programme (NUSIMEP) was established in 1996 to support the growing need to trace and measure the isotopic abundances of elements characteristic for the nuclear fuel cycle present in trace amounts in the environment. NUSIMEP-8 focused on measurements of low-level uranium and plutonium in synthetic nitrate solution aiming to support EURATOM safeguards (DG ENER), the IAEA Network of Analytical Laboratories (NWAL) for bulk analysis of environmental samples and laboratories in the field. The NUSIMEP-8 solution was prepared from mixed oxide fuel dissolved in nitric acid with addition of natural uranium and diluted to an environmental level. Participating laboratories in NUSIMEP-8 received one sample solution with undisclosed values of n(238Pu)/n(239Pu), n(240Pu)/n(239Pu), n(241Pu)/n(239Pu), n(242Pu)/n(239Pu) and n(234U)/n(238U), n(235U)/n(238U), n(236U)/n(238U) amount ratios. Those isotope amount ratios were measured by participating laboratories using their routine analytical procedures. Measurement of the major isotope ratios n(235U)/n(238U) and n(240Pu)/n(239Pu) were obligatory; measurement of the minor isotope ratios were optional. 25 laboratories registered for NUSIMEP-8, three withdrew the registration while one laboratory encountered problems with the shipment of the sample. Finally, 19 participants have reported measurement results using different analytical techniques, among those 10 NWAL laboratories. Two participants did not report their results due to technical problems. The participant measurement results have been evaluated against the certified reference values by means of z-scores and zeta-scores in compliance with ISO 13528:2005. The NUSIMEP-8 results were overall satisfactory and in compliance with the IAEA Measurement Quality Goals for the analysis of bulk environmental samples. This report presents the NUSIMEP-8 participant results; including the evaluation of the questionnaire. In addition feedback from the measurement communities in nuclear safeguards, nuclear security and environmental sciences was collected in view of identifying future needs for NUSIMEP inter-laboratory comparisons.JRC.D.4-Standards for Nuclear Safety, Security and Safeguard

Results of the REIMEP-17 interlaboratory comparison for the measurement of the U and Pu amount content and isotope amount ratios in the synthetic dissolved spent nuclear fuel solution

Reliable measurements are needed for the verification measures of States’ declarations of their nuclear activities in line with international agreements and the EURATOM Treaty. Laboratories carrying out measurements of nuclear material need to follow stringent quality control concepts and are required to demonstrate their measurement capabilities on a regular and timely basis to legal and Safeguards authorities. This includes participation in interlaboratory comparisons (ILCs). In the frame of the Regular European Interlaboratory Measurement Evaluation Programme (REIMEP) a new ILC (REIMEP-17) was jointly organized by the EC-Joint Research Centre-Institute for Reference Materials and Measurements (JRC-IRMM) and EC-Joint Research Centre-Institute for Transuranium Elements (JRC-ITU) for EURATOM and IAEA safeguards laboratories, nuclear plant operators and nuclear material laboratories. The focus in REIMEP-17 was on measurements of the uranium and plutonium amount contents, and isotope amount ratios in synthetic input solutions. Participants received two test samples, REIMEP-17A and REIMEP 17B, with different uranium and plutonium amount contents. Laboratories were requested to report the results with associated uncertainties applying their standard measurement procedures, and had the possibility to benchmark those results against the independent assigned (reference) values and the International Target Values for Measurement Uncertainties in Safeguarding Nuclear Materials (ITV2010). It can be concluded that the participants in REIMEP-17 performed well for the measurements of uranium and plutonium amount content in compliance with the respective ITV2010. In particular, the measurement performance for the isotope amount ratios was very satisfactory for both REIMEP-17 test samples. This confirms the measurement capabilities of laboratories in the field of nuclear material analysis and demonstrates that the stringent ITV2010 are achievable target values under state-of-practice conditions. On the other hand, the spread of results for the minor uranium isotope amount ratios was larger. Moreover, for some of the measurands, differences in the measurement uncertainty estimations provided by laboratories were observed even when using the same instrumental technique. A summary of the participant results is presented and discussed in this paper.JRC.D.4-Standards for Nuclear Safety, Security and Safeguard

Results of the REIMEP-17 and NUSIMEP-8 inter-laboratory comparisons

Confidence in measurement results is established via reference materials, reference measurements and inter-laboratory comparisons. The Institute for Reference Materials and Measurements of the Joint Research Centre of the European Commission (EC-JRC-IRMM) has a long time experience in the development of nuclear isotopic reference materials and in the organisation of inter-laboratory comparisons (ILCs) in compliance with the respective international ISO guides. The Regular European Inter-laboratory measurement Evaluation Programme (REIMEP) was established at IRMM in 1982 for carrying out external quality control of the measurements for the elements characteristic of the nuclear fuel cycle, while the Nuclear Signatures Inter-laboratory Measurement Evaluation Programme (NUSIMEP) aims to provide test samples for the measurement of trace amounts of nuclear material in environmental matrices. Participants in REIMEP/NUSIMEP can benchmark their measurement results against independent and traceable reference values, assessing their measurement capabilities in line with international or national quality goals. The REIMEP-17 and NUSIMEP-8 certified test samples were prepared from dissolution of mixed oxide fuel in nitric acid and addition of natural uranium. In REIMEP-17 laboratories received two test samples with undisclosed values of the U, Pu amount content and U and Pu isotope amount ratios. The certified test sample REIMEP-17A had a concentration typical for undiluted input solution whereas REIMEP 17B was a diluted fraction thereof. The NUSIMEP-8 certified test sample was prepared by further gravimetrical dilution of REIMEP-17B. Measurement of the n(235U)/n(238U) and n(240Pu)/n(239Pu) ratios were obligatory while the measurement of other ratios were optional. Laboratories were asked to apply their routine analytical procedures and report the results with associated measurement uncertainty. The participant results have been evaluated against the independent certified reference value by means of z and zeta scores in compliance with ISO 13528:2005. In general, the REIMEP-17 results were satisfactory and in compliance with the International Target Values for Measurement Uncertainties in Safeguarding Nuclear Materials (ITV2010). The NUSIMEP-8 results were overall satisfactory and met the International Atomic Energy Agency Measurement Quality Goals (IAEA-SGAS-QC) for the analysis of bulk environmental samples.JRC.D.4-Standards for Nuclear Safety, Security and Safeguard

REIMEP-17: Plutonium and uranium amount content, and isotope amount ratios in synthetic input solution - Inter-laboratory comparison, Report to participants

Nuclear safeguards is based on international agreements and in the EU has the rank of European law (Euratom Treaty, Chapter VII, Euratom regulation 302/2005) ensuring that materials usable in both peaceful and military applications – such as uranium and plutonium – are used for peaceful purposes only. Physical verification measurements at nuclear facilities, such as reprocessing and fuel fabrication plants, are a part of safeguards inspections. The reliability of measurement results in nuclear material accountancy and verification is indispensable for an effective safeguards system. A new external quality control campaign, REIMEP-17 on "Plutonium and uranium amount content, and isotope amount ratios in synthetic input solution" was organised by JRC-IRMM in cooperation with JRC-ITU, particularly for EURATOM safeguards (DG ENER) laboratories and the IAEA Network of Analytical Laboratories for nuclear material analysis (IAEA-NWAL), as well as for laboratories from industry and experts in the field. Participating laboratories in REIMEP-17 received two samples with undisclosed U, Pu amount content and n(238Pu)/n(239Pu), n(240Pu)/n(239Pu), n(241Pu)/n(239Pu) n(242Pu)/n(239Pu) and n(234U)/n(238U), n(235U)/n(238U), n(236U)/n(238U) amount ratio values. One of the samples, REIMEP 17A had uranium and plutonium amount contents typical for undiluted spent nuclear fuel input solution and the other sample, REIMEP-17B was a diluted fraction of it. The participants were requested to apply their standard analytical procedures and report the results with the associated uncertainties. The laboratories were also requested to complete and return a questionnaire so that an overall picture of the laboratories’ capabilities could be made. REIMEP-17 was announced to participants in April 2012. Sixteen laboratories registered for REIMEP 17. Due to delays in the shipment of the samples and problems with the transport containers, three laboratories were not able to receive the samples. Three laboratories withdrew their participation. Consequently, the deadline for submitting the results had to be extended until July 1, 2013. In the end JRC-IRMM received results from nine laboratories; one laboratory did not submit the results. The reported measurement results have been evaluated against the independent reference values by means of z-scores and zeta-scores in compliance with international guidelines. In general the REIMEP-17 participants' results were satisfactory and in compliance with the International Target Values for Measurement Uncertainties in Safeguarding Nuclear Materials (ITV2010). This report presents the REIMEP-17 participants' results; including the evaluation of the questionnaire.JRC.D.4-Standards for Nuclear Safety, Security and Safeguard

Speciation of Pu(III) in the environmental system humic substances-groundwater-kaolinite

For the safety assessments of nuclear waste repositories, the possible migration of the radiotoxic waste into environment must be considered. Since plutonium is the major contribution at the radiotoxicity of spent nuclear waste, it requires special care with respect to its mobilization into the groundwater. Plutonium has one of the most complicated chemistry of all elements. It can coexist in 4 oxidation states parallel in one solution. In this work is shown that in the presence of humic substances it is reduced to the Pu(III) and Pu(IV). This work has the focus on the interaction of Pu(III) with natural occurring compounds (humic substances and clay minerals bzw. Kaolinite), while Pu(IV) was studied in a parallel doctoral work by Banik (in preparation). As plutonium is expected under extreme low concentrations in the environment, very sensitive methods are needed to monitor its presence and for its speciation. Resonance ionization mass spectrometry (RIMS), was used for determining the concentration of Pu in environmental samples, with a detection limit of 106- 107 atoms. For the speciation of plutonium CE-ICP-MS was routinely used to monitor the behaviour of Pu in the presence of humic substances. In order to reduce the detection limits of the speciation methods, the coupling of CE to RIMS was proposed. The first steps have shown that this can be a powerful tool for studies of pu under environmental conditions. Further, the first steps in the coupling of two parallel working detectors (DAD and ICP_MS ) to CE was performed, for the enabling a precise study of the complexation constants of plutonium with humic substances. The redox stabilization of Pu(III) was studied and it was determined that NH2OHHCl can maintain Pu(III) in the reduced form up to pH 5.5 – 6. The complexation constants of Pu(III) with Aldrich humic acid (AHA) were determined at pH 3 and 4. the logß = 6.2 – 6.8 found for these experiments was comparable with the literature. The sorption of Pu(III) onto kaolinite was studied in batch experiments and it was determine dthat the pH edge was at pH ~ 5.5. The speciation of plutonium on the surface of kaolinite was studied by EXAFS/XANES. It was determined that the sorbed species was Pu(IV). The influence of AHA on the sorption of Pu(III) onto kaolinite was also investigated. It was determined that at pH < 5 the adsorption is enhanced by the presence of AHA (25 mg/L), while at pH > 6 the adsorption is strongly impaired ( depending also on the adding sequence of the components), leading to a mobilization of plutonium in solution.Um die Sicherheit nuklearer Endlager einschätzen zu können, muss eine mögliche Migration des radiotoxischen Abfalls in die Umwelt betrachtet werden. Da Plutonium den Hauptbestandteil der Radiotoxizität des Abfalls bis zu 106 Jahren ausmacht, benötigt die Untersuchung seiner Mobilisierung durch/in das Grundwasser besondere Aufmerksamkeit. Plutonium besitzt ein sehr kompliziertes chemisches Verhalten. Es kann gleichzeitig in vier Oxidationsstufen in einer Lösung existieren. In dieser Arbeit wird gezeigt, dass in Anwesenheit von Huminstoffen höherwertiges Plutonium zu Pu(III) und Pu(IV) reduziert wird. Diese Arbeit ist auf die Wechselwirkungen von Pu(III) mit natürlich vorkommenden Bestandteilen (Huminstoffe und Tonminerale bzw. Kaolinit) fokussiert. Das Verhalten von Pu(IV) wird in einer parallelen Doktorarbeit von N. L. Banik, untersucht. Da Plutonium in extrem geringer Konzentration in der Umwelt vorkommt, werden sehr empfindliche Methoden benötigt, um Pu nachzuweisen und seine Speziation zu ermitteln. Resonanzionisationsmassenspektrometrie (RIMS) wurde benutzt, um Pu in Umweltproben zu bestimmen. Die Nachweisgrenze liegt bei 106 bis 107 Atomen. Für die Speziation des Plutoniums in Anwesenheit von Huminstoffen wurde routinemässig die Kopplung Kapillarelektrophorese (CE) mit der ICP-MS (CE-ICP-MS) eingesetzt. Zur Verbesserung die Nachweisgrenze der Speziationsmethoden, wurde eine Kopplung von CE mit RIMS vorgeschlagen. Erste Ergebnisse haben ergeben, dass dies ein Verfahren zur Untersuchung von Pu unter Umweltbedingungen sein kann. Weiterhin wurde die Kopplung von zwei parallel arbeitenden Detektoren, Dioden-Array-Detektor, DAD, und ICP-MS, nach der CE untersucht. Diese Technik sollte eine präzise Untersuchung der Komplexierungskonstanten von Pu mit Huminstoffen ermöglichen. Die Redoxstabilität von Pu(III) wurde studiert. Dabei konnte gezeigt werden, dass NH2OHHCl dreiwertiges Pu bis zu pH 5,5 – 6 stabilisiert. Die Komplexierungskonstanten von Pu(III) mit Aldrich-Huminsäure (AHA) wurden bei pH 3 und 4 bestimmt. Die ermittelten logß-Werte von 6,5±0,3 stimmen gut mit Literaturwerten für Am(III) überein. Die Sorption von Pu(III) an Kaolinit wurde in Batch-Experimenten untersucht, und es wurde dabei eine pH-Kante bei pH ~ 5,5 bestimmt. Die Speziation des Pu auf der Oberfläche von Kaolinit wurde mittels Röntgenabsorptionspektroskopie (EXAFS/XANES) studiert. Als sorbierte Spezies wurde Pu(IV) ermittelt. Der Einfluss von AHA auf die Sorption von Pu(III) an Kaolinit wurde ebenfalls bestimmt. Dabei wurde beobachtet, dass bei pH < 5 die Anwesenheit von AHA (25 mg / l) die Sorption erhöht, während es bei pH > 6 die Sorption reduziert, wobei dieser Effekt im Detail von der Reihenfolge der Zugabe der Reagenzien abhängt

Accounting for the future: How will corporate business models deliver sustainability?

This paper considers the information value of carbon-emissions disclosures for investors. Our argument is that Financial Institutions (FIs) do need to map the carbon-financial intensity of corporate activities so as to provide investors with higher returns on capital relative to the carbon emissions attached to this capital. Our analysis maps out carbon-financial risks in the S&P500 constituent companies that are domiciled in the US and capturing approximately 82% of the total U.S. equity market value. We examine the extent to which carbon-financial risk has already impacted on the allocation of capital (debt and equity) and market value exposure from carbon emissions in the S&P500. Our analysis of carbon generating and carbon dependent business models in the S&P 500 reveals a complex and interconnected physical-financial value chain. This new insight will force FIs to now become active investor’s rather than simply investing (or disinvesting) at a distance in order to secure a long-term decarbonisation of their portfolios. This papers also argues for new innovative disclosures such as company’s reporting their top 10 material carbon-stakeholder relations. This would help FIs understand a company’s business model in terms of carbon interdependency and inform regulatory and technical interventions thereby avoiding the possibility of a disruptive evacuation of capital from carbon-intensive business models

Accounting for the future: How will corporate business models deliver sustainability?

This paper considers the information value of carbon-emissions disclosures for investors. Our argument is that Financial Institutions (FIs) do need to map the carbon-financial intensity of corporate activities so as to provide investors with higher returns on capital relative to the carbon emissions attached to this capital. Our analysis maps out carbon-financial risks in the S&P500 constituent companies that are domiciled in the US and capturing approximately 82% of the total U.S. equity market value. We examine the extent to which carbon-financial risk has already impacted on the allocation of capital (debt and equity) and market value exposure from carbon emissions in the S&P500. Our analysis of carbon generating and carbon dependent business models in the S&P 500 reveals a complex and interconnected physical-financial value chain. This new insight will force FIs to now become active investor’s rather than simply investing (or disinvesting) at a distance in order to secure a long-term decarbonisation of their portfolios. This papers also argues for new innovative disclosures such as company’s reporting their top 10 material carbon-stakeholder relations. This would help FIs understand a company’s business model in terms of carbon interdependency and inform regulatory and technical interventions thereby avoiding the possibility of a disruptive evacuation of capital from carbon-intensive business models

Financial and Non-Financial Disclosures for Agriculture: is there any Connection in between GRI 13 and IAS 41?

This article compares and contrasts two financial and non-financial standards, IAS 41 Agriculture and GRI 13 Agriculture, Aquaculture and Fishing to check if they mirror one another and what are the connections or disconnections between them, whether they are complementary or supplementary to one another, otherwise just unrelated. This research is conducted on text-based analysis of density of keywords in the professional standards, as well as a check-up on firms’ market capitalisation and revenues, alongside with non-financial reporting data. This argument builds in on the potential association between financial and non-financial demands for companies and how their reported facts impact on society, environment, economic growth and trade-offs. There is a pressure mainly from public institutions for a merger of non-financial and financial data, yet, market reactions and primarily users’ needs advance at a difference pace. The conclusion explains that IAS 41 has its own sustainability in-built information capacity on biological assets maintenance, financial sustainability and even well-being of animals, while GRI 13 is definitely more detailed and dedicated in terms of food security, soil health, waste, animal health, economic inclusion and traceability. Despite some greenwashing techniques when reporting, non-financial reporting has a value enhancing effect and will fulfil its role of broadening and improving on decision usefulness

IAS 41 and beyond for a sustainable EU agriculture

Titles on IAS 41 are not very common in the literature and in this sense there is a limited understanding of the standard and the agri-business, especially when connected with accounting and sustainability. Far too many scholars when taking into consideration natural capital, place too much emphasis on abiotic products (wind, solar, etc) which have a different economic behaviour than the biotic ones (biological assets). The topic of IAS 41 is important, as agriculture is one of the strategic sectors for human living and it needs to be accounted for in careful manner. Our article connects accounting with agriculture, sustainability and non-financial reporting for an integrated perspective. There are certain intrinsic challenges that IAS 41 presents, especially when dealing with FVA, but there are also greater needs for materiality in the sustainable agricultural development in the EU legislation. Authors think that there is place for improvement whiten the standards and the future of EU farming should not leave accounting behind, making a call for a more integrated approach and understanding