222,297 research outputs found
Tilinpäätösanalyysi J. K. Steel Oy:lle
No full textTämän opinnäytetyön tarkoituksena oli toteuttaa tilinpäätösanalyysi toimeksiantajayritys J. K. Steel Oy:lle. Yrityksen liiketoimintaan kuuluu kaikenlaisten romumetallien kierrätys, romumetallin muuntaminen uusioraaka-aineiksi ja eteenpäin myyminen. Tilinpäätösanalyysin avulla selvitettiin toimeksiantajayrityksen taloudellista tilannetta ja sen kehitystä. Samalla arvioitiin koronapandemian vaikutusta liiketoimintaan.
Opinnäytetyö toteutettiin laadullisena tutkimuksena. Raportissa tietoperusta käsitellään ensin, jonka jälkeen tulevat empiirinen osuus, johtopäätökset ja pohdinta. Teoriaosuudessa perehdyttiin kirjanpitoon, tilinpäätökseen ja tilinpäätösanalyysiin. Lähteinä käytettiin taloushallinnon ammattikirjallisuutta, lakeja ja verkkolähteitä. Tutkimusaineistona käytettiin yrityksen virallisia tilinpäätösdokumentteja vuosilta 2018–2020. Analyysimenetelminä käytettiin prosenttilukumuotoista tilinpäätöstä, trendianalyysiä ja tunnuslukuanalyysiä. Prosenttilukumuotoisessa tilinpäätöksessä ja trendianalyysissä tutkittiin tuloslaskelmien kulurakenteita, taseiden rakenteita ja niiden ajallista kehitystä. Tunnusluvuissa keskityttiin kannattavuuteen, maksuvalmiuteen ja vakavaraisuuteen.
Yritykselle lasketuista tunnusluvuista selvisi, että kannattavuudessa ja vakavaraisuudessa oltiin yleisesti ottaen hyvällä tasolla, vaikka taloudellisessa tilanteessa oli ollut vaihtelua tarkasteluajanjaksolla. Maksuvalmius taas oli heikentynyt vuosien välillä. Koronapandemialla oli ollut keskeinen vaikutus toimialaan ja se oli vaikuttanut alan päähyödykkeen, romumetallin tonnihintaan huomattavasti. Alan tulevaisuudennäkymät ovat hyvät maailmalla kasvaneen kysynnän ansiosta.
J. K. Steel Oy:n tulee kiinnittää huomiota omaan maksuvalmiuteen jatkossa, jotta sen rahoitus riittää lyhyellä aikavälillä yllättäviin talouden tilanteisiin sen toimintaympäristössä. Yritykselle suositellaan kassavirtalaskelman laatimista lähitulevaisuudessa, että sen maksuvalmiutta päästäisiin tarkastelemaan vielä yksityiskohtaisemmin kuukausitasolla. Toisaalta yrityksen vahva vakavaraisuus ja hyvä kannattavuus pääsääntöisesti tasoittavat yrityksen heikompaa maksuvalmiutta
Stainless steel in Sweden : antidumping attacks, good international citizenship
No full textThis report analyzes the economics, legal, and business logic of the United States, Sweden, and the European Community regarding the stainless steel industry. Trade policies and legal cases are analyzed and presented to support the author's conclusion that good economics, international competitiveness, private ownership, and limited support from a government that demonstrates good international citizenship are not enough to defend an industry against the application of antidumping or other import-restricting policy.Water and Industry,Roads&Highways,Primary Metals,Banks&Banking Reform,Mining&Extractive Industry (Non-Energy)
Turbulence, Inequality, and Cheap Steel
No full textIron and steel production grew dramatically in the U.S. when mass production technologies for steel were adopted in the 1860s. According to new measures presented in this study, earnings inequality rose within the iron and steel industries about 1870, perhaps because technological uncertainty led to gambles and turbulence. Firms made a variety of technological choices and began formal research and development. Professional associations and journals for mechanical engineers and chemists appeared. A national market replaced local markets for iron and steel. An industrial union replaced craft unions. As new ore sources and cheap water transportation were introduced, new plants along the Great Lakes outcompeted existing plants elsewhere. Because new iron and steel plants in the 1870s were larger than any U.S. plants had ever been, cost accounting appeared in the industry and grew in importance. Uncertainty explains the rise in inequality better than a skill bias account, according to which differences among individuals generate greater differences in wages. Analogous issues of inequality come up with respect to recent information technology.technological change, Bessemer steel, technological uncertainty, turbulence, inequality, innovation
Behaviour and design of composite beams subjected to negative bending and compression
No full textThis paper investigates the behaviour of steel–concrete composite beams subjected to the combined effectsof negative bending and axial compression. For this study, six full-scale tests were conducted on compositebeams subjected to negative moment while compression was applied simultaneously. The level of the appliedaxial compression varied from low to high. Following the tests, a nonlinear finite elementmodel was developedand calibrated against the experimental results. The model was found to be capable of predicting the nonlinearresponse and the ultimate failure modes of the tested beams. The developed finite element model was furtherused to carry out a series of parametric analyses on a range of composite sections commonly used in practice.It was found that, when a compressive load acts in the composite section, the negative moment capacity of acomposite beamis significantly reduced and local buckling in the steel beamismore pronounced, compromisingthe ductility of the section. Rigid plastic analysis based on sectional equilibrium can reasonably predict the combinedstrength of a composite section and, thus, can be used conservatively in the design practice. Detailingwithlongitudinal stiffeners in the web of the steel beam in the regions of negative bending eliminate web bucklingand increase the rotational capacity of the composite section. Based on the experimental outcomes and the finiteelement analyses a simplified design model is proposed for use in engineering practice
The cleanability of stainless steel used as a food contact surface: an updated short review
No full textThe effect of surface roughness on the cleanability of stainless steel as used in the foodindustry
Finite element modelling of cold formed stainless steel columns
No full textThis paper describes the results obtained from a finite element investigation into the load capacity of column members of lipped channel cross-section, cold formed from Type 304 stainless steel, subjected to concentric and eccentric compression loading. The main aims of this investigation were to determine the effects which the non-linearity of the stress-strain behaviour of the material would have on the column behaviour under concentric or eccentric loading. Stress-strain curves derived from tests and design codes are incorporated into non-linear finite element analyses of eccentrically loaded columns and the results obtained are compared with those obtained on the basis of experiments on stainless steel channel columns with the same properties and dimensions. Comparisons of the finite element results and the test results are also made with existing design specifications and conclusions are drawn on the basis of the comparisons
Full-Field Geometric Imperfection Measurement Using A Projection Speckle Correlation Method And Computational Modeling Of Cold Formed Steel Rack Uprights
No full textCopyright © 2022 by The Hong Kong Institute of Steel Construction and The Author(s). The objective of this study is to provide an innovative and efficient method to measure the geometric imperfections of complex sections such as steel rack uprights and to numerically study their behavior with imperfection sensitivity. Steel rack uprights are generally thin-walled cold-formed steel members, and their compressive capacity and stability are sensitive to initial geometric imperfections. Due to the complexity of the section, accurately measuring the imperfection of such sections could be challenging and labor-intensive. In this paper, the projection speckle correlation method and close-range photogrammetry technique are used to measure the full circumference morphology of the steel rack upright and obtain a 3D point cloud morphology of the member specimen. The initial geometric imperfection is then calculated from the point cloud database. Some characteristics of the imperfection field in the member are further analyzed. The proposed measurement method in this paper, as the first of its kind in the application of geometric imperfection measurement for cold-formed steel structures, has the advantages of low cost, high-speed, and high precision in 3D full-field geometric imperfections for complex sections, and can help further develop more reliable imperfection models for simulations. Moreover, the shell finite element (FE) model is established from the point cloud database along with the ideal member of the upright. Geometric imperfections are also incorporated into the ideal model of the upright in the FE nonlinear collapse analysis to study imperfection sensitivity and compare with the point-cloud model. The results highlight the sensitivity in selecting the imperfection mode shape and its magnitude using the traditional modal approach, which warrants more imperfection databases for the upright.Natural Science Foundation of Jiangsu Province (BK20191268); Technology Development Fund for Local Regions from Central Government (XZ202201YD0032C)
The steel industry in the European Union: Composition and drivers of energy prices and costs. CEPS Special Report No. 80, 17 December 2013
No full textThis report assesses the energy costs borne by the steel industry in the EU between 2010 and 2012, and compares the energy costs, including both the energy components and other regulatory costs, to production costs, turnover and margins of steel-makers. The estimates of energy costs are based on primary sources, i.e. is on information provided by steel-makers through a written questionnaire. This information was validated by the research team by checking annual energy bills, when available, and other public sources. In this respect, this exercise represents a unique fact-based investigation into the costs of energy for steel-makers in Europe, whereas most of the information currently available in the public domain is based on secondary or statistical information.
In 2012, the median EU steel plant pays about €33/MWh for gas, up from €26/MWh in 2010. As for electricity, in 2012 the EU median plant pays €62/MWh, up from €59/MWh in 2010. The report also includes a comparison with the prices of energy carriers paid by producers based in the US
Steel, James
No full textLetter to Mac McGalliard, June 7, 1978, in regard to his great-great-grandfather Tom Steel buried in Amnity (?) cemetary near Rising Star, Tx. Other names are James M. Steel, J. E. Steel, Wiley Ludwell Steel, and ___ Ludwell, wife of Tom. 2 pages, handwritten & envelop
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