876 research outputs found

    Cost accounting in the oil refining industry

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    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

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    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

    Generation of neutral atomic beams utilizing photodetachment by high power diode laser stacks

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    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 \sim7.4\% for H^- at a beam energy of 10\,keV and \sim3.7\% 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

    Un cas de leucopénie infectieuse chez une panthère

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    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

    Cross sectional averages or principal components?

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    Ro-vibrational analysis of the XUV photodissociation of HeH+^+ ions

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    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 n=13n=1-3 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 n=4n=4 states, we then show that the experimental observation of the importance of the electronic states with n>3n>3 cannot be well explained theoretically, especially for cold (v=0v=0) ions. We also calculate the relative contributions to the cross section of the Σ\Sigma and Π\Pi 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

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    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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