Dissertations / Theses on the topic 'Slag'
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Nassyrov, Dmitri. "Slag solidification modeling." Thesis, McGill University, 2013. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=119538.
Full textDeux modèles capables de prédire les diagrammes temps-température-transformation (TTT) pour des oxydes et oxyfluorures liquides ont été développés. Un des modèles est basé sur l'équation de Johnson-Mehl-Avrami-Kolmogorov (JMAK), et l'autre – utilisant la théorie classique de la nucléation (TCN). La base de données la plus récente a été utilisée pour calculer les propriétés thermodynamiques des phases liquides et solides. Le modèle basé sur l'équation JMAK a démontré un accordement avec les données expérimentales bien meilleur que la TCN. Le modèle développé dans cette étude peut être utilisé pour prédire des diagrammes TTT pour les oxydes contenant pas plus que 50 % massique de SiO2 et pour quelques oxyfluorures.
Sulasalmi, P. (Petri). "Modelling of slag emulsification and slag reduction in CAS-OB process." Doctoral thesis, Oulun yliopisto, 2016. http://urn.fi/urn:isbn:9789526214160.
Full textTiivistelmä CAS-OB -prosessi on sulametallurgiassa käytettävä senkkakäsittelyprosessi, joka on kehitetty teräksen kemialliseen lämmittäseen ja seostukseen. CAS-OB-prosessin pääprosessivaiheet ovat lämmitysvaihe, mahdollinen seostusvaihe ja kuonan pelkistysvaihe. CAS-OB -prosessilla tavoitellaan teräksen koostumuksen homogenisointiin ja lämpötilan kontrollointiin. Tässä tutkimuksessa kehitettiin matemaattinen reaktiomalli CAS-OB -prosessin kuonan pelkistysvaiheen kuvaamiseen. Kuonan pelkistys tapahtuu senkan pohjassa olevien huuhtelutiilien avulla suoritettavan voimakkaan kaasuhuuhtelun avulla. Pohjahuuhtelu aiheuttaa kiertävän teräsvirtauksen senkassa. Teräsvirtaus irrottaa teräksen päällä olevasta kuonakerroksesta pisaroita ja kuonan ja teräksen välinen reaktiopinta-ala kasvaa voimakkaasti. Tämä tarjoaa suotuisat olosuhteet pelkistysreaktiolle senkassa. Pelkistysreaktioiden mallintamiseksi tässä työssä kehitettiin CFD-simulaatioiden avulla alimalli, jonka avulla voidaan kuvata teräksen ja kuonan välisen pinta-alan suuruutta. Pelkistysvaiheen mallissa huomioidaan reaktioiden lisäksi myös systeemissä tapahtuva lämmösiirto. Pelkistysmalli validoitiin mittausdatalla, joka hankittiin SSAB Raahen terässulaton CAS-OB -asemalla järjestetyssä validointikampanjassa. Tutkimuksessa havaittiin, että malli kykenee hyvin ennustamaan teräksen ja kuonan koostumuksen sekä teräksen lämpötilan
Muhmood, Luckman. "Investigations of thermophysical properties of slags with focus on slag-metal interface." Doctoral thesis, KTH, Materialens processvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-26611.
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Isaksson, Jenny. "Slag Cleaning of a Reduced Iron Silicate Slag by Settling : Influence of Process Parameters and Slag Modification on Copper Content." Licentiate thesis, Luleå tekniska universitet, Mineralteknik och metallurgi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-84798.
Full textWang, Shao-Dong. "Alkaline activation of slag." Thesis, Imperial College London, 1995. http://hdl.handle.net/10044/1/7767.
Full textNg, Ka Wing 1965. "Skimming of fluid slag." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33340.
Full textBerryman, Eleanor. "Carbonation of steel slag." Thesis, McGill University, 2012. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=110434.
Full textL'industrie du fer et de l'acier est en pleine croissance et sa production mondiale a augmenté de 65% au cours des dix dernières années (World Steel Association, 2012). Malheureusement, elle est également responsable d'un quart des émissions industrielles de CO2 ce qui en fait la plus importante source industrielle de CO2 atmosphérique (International Energy Agency (IEA), 2007).La carbonatation minérale fournit une méthode robuste pour la séquestration permanente du CO2 sous une forme écologiquement inerte. La larnite (Ca2SiO4), constituant principal des scories d'acier, réagit aisément avec le CO2 aqueux (Santos et al., 2009). Par conséquent, sa carbonatation offre une importante occasion de réduire à la source les émissions de CO2. Un avantage potentiel supplémentaire de ce traitement est de rendre les scories d'acier convenables pour le recyclage. Cette étude examine l'impact de la température, le flux molaire surfacique du fluide carbonaté, et d'un gradient de réaction sur la dissolution et la carbonatation des scories d'acier. Elle s'inscrit dans une étude plus large visant à déterminer les conditions optimisant la conversion de la larnite, et d'autres silicates de calcium, à la calcite.Des expériences ont été menées sur des grains de scories d'acier d'un diamètre de 2 à 3 mm fournis par Tata Steel RD&T. Un mélange de CO2-H2O a été pompé à travers un réacteur continu contenant ces grains et maintenu à une température entre 120°C et 200°C, une pression de 250 bar et à des flux molaires surfaciques de 0.8 à 6 mmol/cm2min. Chaque expérience a duré de 3 à 7 jours. Le fluide CO2-H2O a réagi avec les grains de scories d'acier et a formé des minéraux de carbonate de calcium contenant du phosphore. À flux molaire surfacique élevé, soit 6 mL/cm2min, ces phases sont dissoutes aux bords des grains, laissant place à une bordure poreuse d'oxydes d'aluminum et de fer. Une augmentation de la température a augmenté la vitesse de cette réaction. A valeur intermédaire de flux molaire surfacique, 0.8 mL/cm2min, le degré de carbonatation a augmenté. Au lieu laisser des bordures poreuses d'oxydes, les minéraux de calcium primaires en marge des grains ont plutôt été remplacés par des phases de calcium carbonate contenant du phosphore. En plus, l'usage d'un réacteur plus long a créé un gradient de réaction et maintenu la supersaturation du fluide relative au carbonate de calcium qui a enrobé les grains. Les scories d'acier exposées au fluide dans un réacteur discontinu (sans flux de fluide) ont été moins carbonatées; la dissolution non-congruente de la scorie a pris place suivie par l'enrobage des grains de scories par le carbonate, et ce dernier a réduit la surface de réaction de la scorie avec le fluide.Les résultats de cette étude démontrent que la carbonatation par le CO2 aqueux des scories d'acier à granulométrie relativement grossière est possible et qu'elle peut être optimisée en variant le flux molaire surfacique du fluide. Les expériences de ce type contribueront à la réduction éventuelle des émissions industrielles globales de CO2.
Ekengård, Johan. "Aspects on slag/metal equilibrium calculations and metal droplet characteristics in ladle slags." Licentiate thesis, KTH, Materials Science and Engineering, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-1788.
Full textIn the present work the mixing between the metal and slagphase during the ladle refining process from tapping from theelectric arc furnace to casting in two different Swedish steelplants has been studied.
Three slag models and the sulphur-oxygen equilibrium betweenslag and steel was used together with the dilute solution modelfor the liquid steel phase to predict the equilibrium oxygenactivity in steel bulk and metal droplets in top slag inequilibrium with the top slag. The predicted oxygen activitieswere compared with measured oxygen activities from the steelbulk. The results show significant discrepancies between thecalculated and measured oxygen activities and the reasons forthe differences are discussed.
Metal droplet distribution in slag samples have also beendetermined using classification according to the Swedishstandard SS111116. It was found that most metal droplets arefound in the slag samples taken before vacuum degassing. Thetotal area between steel droplets and slag has been determinedto be 3 to 14 times larger than the projected flat interfacearea between top slag and steel. The effect of slag viscosityand reactions between steel and slag on the metal dropletformation in slags is also discussed.
The chemical composition of the metal droplets in the topslag was determined and possible reactions taking place betweenthe steel droplets and the slag was studied. Differencesbetween steel droplet compositions and the bulk steelcomposition are discussed. The results show significantdifferences between steel droplet and bulk steelcomposition.
Key words:oxygen activity, metal droplets, sulphur,slag, ladle, refining, distribution.
Johnston, Murray. "Thermodynamics of selenium and tellurium in molten metallurgical slags and alloys." University of Western Australia. School of Biomedical, Biomolecular and Chemical Sciences, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0064.
Full textGautier, Annaig. "Luminescence dating of archaeometallurgical slag." Thesis, University of Oxford, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326805.
Full textAdediran, A. (Adeolu). "Alkali activation of fayalite slag." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201709062801.
Full textHosan, Md Anwar. "Durability Properties of High Volume Slag and Slag-Fly Ash Blended Concrete Containing Nano materials." Thesis, Curtin University, 2020. http://hdl.handle.net/20.500.11937/83225.
Full textWhittaker, Mark James. "The impact of slag composition on the microstructure of composite slag cements exposed to sulfate attack." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/9307/.
Full textPersson, Mikael. "Investigations of Slag Properties and Reactions." Doctoral thesis, Stockholm : Materialvetenskap, Kungliga Tekniska högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-4378.
Full textAhmed, Yousif Hummaida. "Toxic waste treatment by slag cements." Thesis, Imperial College London, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336560.
Full textAl-Otaibi, Saud. "Performance of alkali-activated slag concrete." Thesis, University of Sheffield, 2003. http://etheses.whiterose.ac.uk/3453/.
Full textOladipupo, Adebisi Oladimeji. "Slag detachability from submerged arc welds." Thesis, Massachusetts Institute of Technology, 1987. http://hdl.handle.net/1721.1/14953.
Full textMICROFICHE COPY AVAILABLE IN ARCHIVES AND SCIENCE.
Bibliography: leaves 78-80.
by Adebisi Oladimeji Oladipupo.
Sc.D.
Stadler, S. A. C. (Susanna Aletta Carolina). "An experimental study of slag foaming." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52669.
Full textENGLISH ABSTRACT: Slag foaming occurs in several pyrometallurgical processes. These processes include steelmaking in basic oxygen steelmaking furnaces and electric arc furnaces (EAF) as well as various non-ferrous operations like sulphide smelting/converting and base metal slag cleaning. Although slag foaming in steelmaking processes has been extensively researched, little attention has been given to slag foaming in non-ferrous operations. Slag foaming phenomena are complex because often the system consists of three or more phases. The objectives of this study is to review the published work on slag foaming, to obtain through physical modelling an understanding of the principles governing foaming and to investigate slag foaming phenomena through pyrometallurgical experiments. To obtain these objectives, experiments were carried out with aqueous mixtures at different column sizes, different pore sizes for gas injection and varying liquid depths, and also for high temperature metallurgical slags with varying composition and at different temperatures. Through gas injection, foaming conditions were simulated and the equilibrium foam height was measured for different gas velocities. The following conclusions were drawn: 1. For physical modelling of slag foaming in 3-phase systems the average foam index increases with increasing amounts of solids present in the system. The effect of additional solids in the system is independent of the system geometry. 2. The following conclusions were reached by determining coefficients for an empirical dimensional model fitted to aqueous mixtures: Higher liquid density leads to lower foam index values. The influence of the liquid viscosity is dependent on the system investigated and may have a positive or negative result on foaming. The empirical model should only be applied to the property range and geometric set-up for which it was derived, as coefficients may vary greatly for different systems. 3. Influence of solid precipitates on slag foaming can be summarised by noting that small amounts of magnetite stabilise slag foaming, while precipitates of wollastonite and anorthite decreased foaming. The influence of solid precipitates is thought to be related to the density, morphology and degree of surface activity of the solid precipitates. 4. The foam index decreases with increasing basicity due to the lowering of the slag viscosity. This continues until the precipitation of solids starts and the foam index once again increases. 5. For increasing "FeO" concentration the foam index will decrease due to lower viscosity, but higher surface tension depression may lead to increased foam index values at high "FeO" concentrations. 6. Higher foam index values were obtained for slags with lower densities. The _1 empirical relationship observed is L IX: P 3 . 7. Higher foam index values were obtained for slags with higher viscosity. The empirical relationship observed is L IX: f1 . 8. Higher foam index values were obtained for slags with lower surface tensions. The empirical relationship observed is L IX: U-I. 9. Models derived for the foaming of basic steelmaking slags does not satisfactorily describe the foaming behaviour of acidic slags. 10. The physical properties of the slag influence the foam stabilisation mechanism.
AFRIKAANSE OPSOMMING: Slak skuiming kom in verskeie pirometallurgiese prosesse voor. Hierdie prosesse sluit die maak van staal in basiese staalmaakoonde en elektriese boogoonde in, sowel as verskeie nie-yster prosesse soos sulfied smelting/omsetting en die skoonmaak van basis metaal slakke. Alhoewel slak skuiming in staalmaak slakke reeds intensief nagevors is, is min aandag gegee aan slak skuiming in nie-yster prosesse. Slak skuiming verskynsels is kompleks, want dikwels betaan die sisteem uit drie of meer fases. Die doelwitte van hierdie studie is om werk wat reeds oor slakskuiming gepubliseer is te hersien, om deur fisiese modellering 'n begrip van die prinsiepe waarop skuiming berus te bekom en om slak skuiming verskynsels na te vors deur piromettallurgiese eksperimente te beplan en uit te voer. Ten einde hierdie doelwitte te bereik, is eksperimente uitgevoer met water mengsels in verskillende kolom groottes, verskillende porie groottes vir gas inspuiting en by verskillende vloeistof hoogtes, en ook vir hoë temperatuur metallurgiese slakke met variërende samestelling en by verskillende temperature. Skuimingskondisies is deur gas inspuiting gesimuleer en die ewewig skuimhoogte is gemeet by verskillende gas snelhede. Die volgende gevolgtrekkings is bereik: 1. Tydens fisiese (koue) modellering van slak skuiming in 3-fase sisteme styg die gemiddelde skuim indeks met toenemende hoeveelhede vastestof in die sisteem. Die uitwerking van addisionele vastestof in die sisteem is onafhanklik van die sisteem geometrie. 2. Die volgende gevolgtrekkings is gemaak deur die koëffisiente vir 'n empiriese dimensionale model te pas op waterige mengsels. Hoër vloeistof digtheid lei na laer skuim indeks waardes. Die invloed van die vloeistof viskositeit is afhanklik van die sisteem ondersoek en mag 'n positiewe of 'n negatiewe resultaat op skuiming hê. Die empiriese model moet slegs toegepas word op die eienskap omvang en geometriese opstelling waarvoor dit bepaal is, omdat koëffisiënte grootliks kan varieer vir verskillende sisteme. 3. Die invloed van vastestof partikels op slak skuiming kan opgesom word deur die waarneming dat klein hoeveelhede magnetiet slakskuiming stabiliseer terwyl neerslag van wollastoniet en anhortiet skuiming verminder. Die invloed van vastestof neerslag hou vermoedelik verband met die digtheid, vorm en graad van oppervlak aktiviteit van die vastestof partikels. 4. Die skuim indeks verminder met toenemende basisiteit as gevolg van die afname in die slak viskositeit. Dit geld tot die neerslag van vastestof begin en die skuim indeks weereens toeneem. 5. Vir toenemende 'FeO' konsentrasie sal die skuim indeks afneem as gevolg van laer viskositeit, maar hoër oppervlakspanning onderdrukking kan lei na hoër skuim indeks waardes by hoër 'FeO' konsentrasies. 6. Hoër skuim indeks waardes is verkry vir slakke met laer digthede. Die empiriese _1 verhouding is bepaal as L cx: p 3 . 7. Hoër skuim indeks waardes is verkry vir slakke met hoër viskositeit. Die empiriese verhouding is bepaal as L cx: Jl . 8. Hoër skuim indeks waardes is verkry vir slakke met laer oppervlakspannings. Die empiriese verhouding is bepaal as L cx: 0--1 • 9. Modelle afgelei vir die skuiming van basiese staalmaak slakke beskryf nie die skuimings gedrag van suur slakke bevredigend nie. 10. Die fisiese eienskappe van die slak beïnvloed die skuim stabiliseerings meganisme.
Allertz, Carl. "Sulfur and nitrogen in ladle slag." Doctoral thesis, KTH, Mikro-modellering, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-182981.
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Ogirigbo, Okiemute Roland. "Influence of slag composition and temperature on the hydration and performance of slag blends in chloride environments." Thesis, University of Leeds, 2016. http://etheses.whiterose.ac.uk/13383/.
Full textTalefirouz, Davood. "Use Of Granulated Blast Furnace Slag, Steel Slag And Fly Ash In Cement-bentonite Slurry Wall Construction." Master's thesis, METU, 2013. http://etd.lib.metu.edu.tr/upload/12615432/index.pdf.
Full text9 m/s. Some investigations have pointed toward improved performance using admixtures that would provide low permeability. In this study, Soma thermal power plant fly ash, granulated blast furnace slag, lime, and steel slag are used as admixture to improve the performance of slurry walls. Permeability, compressive strength, slump, compressibility properties of the mixtures were found and checked for the minimum requirements. According to the findings of this study, granulated blast furnace slag (GGBS), fly ash and steel slag can be used at certain percentages and curing periods as additive in cement-bentonite barrier wall construction. Permeability of specimens having fly ash decreases by increasing fly ash content. Mixtures having 50 % of GGBS type I with 5 % of lime and 9% bentonite content gave acceptable results in 28 days of curing time. Specimens including 50 % of GGBS type II with 5 % of lime and 9% bentonite content gave the higher permeability value in 28 days of curing time with respect to GGBS type I. In addition, most of the mixtures prepared by steel slag gave the acceptable permeability values in 28 days of curing period. Unconfined compressive strength of all mixtures increase by increasing curing time. Cc, Cr, Cv, kcon values were found from consolidation test results. Permeability values found from consolidation tests are 10 times to 100 times higher than flexible wall k results for the same effective stress of 150 kPa. Generally, mv values are decreasing with increasing curing time. As mv decreases, D increases.
Cockcroft, Steven Lee. "High-pressure coal injection in the zinc slag fuming process." Thesis, University of British Columbia, 1986. http://hdl.handle.net/2429/26687.
Full textApplied Science, Faculty of
Mining Engineering, Keevil Institute of
Graduate
Bjerke, Helene. "Removal of boron from silicon by slag treatment and by evaporation of boron from slag in hydrogen atmosphere." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for materialteknologi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-19341.
Full textEl-Rassi, Kamal Philippe. "Electric furnace slag reduction, AC versus DC." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape11/PQDD_0003/MQ45617.pdf.
Full textTan, Chee Keong. "The monitoring of near burner slag formation." Thesis, University of South Wales, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289169.
Full textPobokina, Elena. "Usage of converter slag in blast-cupola." Thesis, Вид-во СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/11792.
Full textKombathula, Sushanth. "Sequestration of carbon dioxide in steel slag." Thesis, KTH, Materialvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-280716.
Full textÄven om järn- och stålindustrin är avgörande för samhällets utveckling, är industrin ansvarigför en stor del av koldioxidutsläppen. Industrin producerar också biprodukter som metallurgisk slagg i order på miljoner ton. Slaggen är alkalisk till sin natur och rik på Ca- och Mg-oxider. Vid användning interagerar oxiden med atmosfärisk CO2 och bildar karbonater, vilket gör dem instabila. Att lagra koldioxid i slaggen skulle göra den mer stabil, förbättra livscykeln och främja ytterligare användning i olika applikationer. CO2-bindning kan göras genom kolsyrning av stålslagg. Kolsyrning av slagg kan uppnås genom direkt och indirekt karbonatisering. Direkt karbonatisering utförs antingen i ett gasformigt eller vattenhaltigt tillstånd i ett enda steg. Indirekt kolsyrning involverar flera steg eftersom den aktiverar Ca/Mg-jonerna i slaggen innan de interagerar med CO2. För en industriell process skulle den direkta vägen vara mer livskraftig eftersom den innebär mindre steg, lättare att skala upp. Eftersom det inte finns några lösningsmedel för att aktivera Ca/Mg är kostnaden också mindre. Denna avhandling fokuserar på att utveckla en industriell process för att binda koldioxid i metallurgisk slagg. Sekvestrering genom en kombination av gasformig och vattenhaltig har försökt under undersökning av effekten av kolsyratid, kolsyratemperatur och form av den använda slaggen. Kolsyringen av slaggen utförs med CO2 och ånga. Resultaten visar att karbonatiseringsutbytet ökar med kolsyratiden och minskar med temperaturökningen. Effekten av formen på slagg som användes för karbonatisering studerades genom att utföra karbonatiseringstest i en slaggpellet. Diffusion spelar en viktig roll i karbonatiseringsprocessen. Pulveriserad slagg visade högre karbonatiseringsutbyte jämfört med pelleten. CO2-upptag så högt som 53 g CO2/kg slagg vid 200 oC under 6 timmar har uppnåtts. Resultaten indikerar möjligheten för en industriell karbonatiseringsprocess.
Ndula, Bungu Peter. "Fluidised-bed chlorination of oxidised titania slag." Diss., University of Pretoria, 2004. http://hdl.handle.net/2263/29501.
Full textDissertation (MSc (Metallurgy))--University of Pretoria, 2004.
Materials Science and Metallurgical Engineering
MSc
unrestricted
Skagerkvist, Mio. "Adsorption of anionic elements to steel slag." Thesis, Örebro universitet, Institutionen för naturvetenskap och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-71048.
Full textJelkina, Albertsson Galina. "Investigations of Stabilization of Cr in Spinel Phase in Chromium-Containing Slags." Licentiate thesis, KTH, Materialens processvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-50709.
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Feng, Qiu Ling. "Chemical and microstructural investigations on slag hydration products." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources, 1989. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=59672.
Full textTshilombo, Kabamba Ghislain. "Oxygen activity measurements in simulated converted matte." Diss., Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-05152007-110604.
Full textKondratiev, Alex. "Development of viscosity models for multiphase slag system /." [St. Lucia, Qld.], 2004. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18306.pdf.
Full textCorell, Linda, and Erika Larsson. "Nya 3:12-reglerna - ett slag i luften?" Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-335.
Full textFrån och med årsskiftet 2006 gäller nya beskattningsregler för fåmansföretagare. Reglerna började reformeras för några år sedan och har under utredningens gång diskuterats häftigt. Många företagare har tyckt att de förbisetts av lagstiftaren i de nya 3:12-reglerna då många av deras förmåner tagits bort.
Syftet med vår undersökning var att ta reda på om förändringen av 3:12-reglerna medfört en förbättring eller försämring för företagen. Det undersöktes med utgångspunkt i företagens storlek, resultat och sammansättning av delägare. För att få så mycket verklighetsanknytning som möjligt genomfördes beräkningar på tre verkliga företag. Tanken med jämförelsen var att se hur dessa påverkades av förändringen. För att få ytterligare underlag för våra slutsatser intervjuades två revisorer och representanter från Skatteverket samt Svenskt näringsliv.
Kopplat till beteendevetenskapen har vi analyserat vilka effekter förändringen av 3:12-reglerna har fått för företagarna. Vi har kommit fram till att ägarens privatekonomi påverkas olika beroende på hur företagets situation ser ut. Företagets situation påverkas av en rad faktorer, bland annat av dess mål och strategi.
Vår undersökning visar att vinstgivande företag med höga lönekostnader där ägarna uppfyller spärreglerna är att ses som vinnare. Likaså är mindre företag vinnare då de nu har möjlighet till kapitalbeskattning genom att använda den nytillkomna schablonregeln. De företag som missgynnas av de nya 3:12-reglerna är de som tidigare kunde använda sig av löneunderlaget men som nu inte når upp till den höjda spärregeln.
Vi anser att reglerna i de flesta avseenden blivit bättre med tanke på den nytillkomna schablonregeln.
Strandkvist, Ida. "A Dissolution Study of Common Ferrous Slag Minerals." Licentiate thesis, Luleå tekniska universitet, Mineralteknik och metallurgi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-60227.
Full textLee, Seung Hwan. "Phosphorus removal mechanisms in soil and slag media." University of Technology, Sydney. Faculty of Engineering, 1995. http://hdl.handle.net/2100/356.
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Full textChen, Wei. "Hydration of slag cement theory, modeling and application /." Enschede : University of Twente [Host], 2006. http://doc.utwente.nl/57703.
Full textKjellqvist, Lina. "Studies of Steel/Slag Equilibria using Computational Thermodynamics." Licentiate thesis, Stockholm Stockholm : Materialvetenskap, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3914.
Full textHolloway, Mark. "Corrosion of steel reinforcement in slag-based concrete." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365811.
Full textOberlink, Anne Elizabeth. "NON-PORTLAND CEMENT ACTIVATION OF BLAST FURNACE SLAG." UKnowledge, 2010. http://uknowledge.uky.edu/gradschool_theses/25.
Full textSadatgol, Seyedhani. "Upgrading of Landfill Gas with Household Waste Slag." Thesis, KTH, Skolan för kemivetenskap (CHE), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-170724.
Full textEkengård, Johan. "Slag/Metal Metallurgy in Iron and Steel Melts." Doctoral thesis, KTH, Tillämpad processmetallurgi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-187228.
Full textQC 20160518
HUANG, JIA-YU, and 黃家裕. "Concrete made with portland / slag cements and slag aggregate." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/40357362301117682869.
Full textCengizler, Hakan. "Thermodynamic activity of MnO in manganese slags and slag-metal equilibria." Thesis, 2015. http://hdl.handle.net/10539/16928.
Full textChung-HoTsai and 蔡宗和. "Alkali-activated Slag Binders with BOF Slag and Fly Ash." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/86526443069730108431.
Full textLiu, Yiing-Thsang, and 劉穎蒼. "The Usability of Water-Quenched BF Slag Slag Substituing Offshore Sand." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/16870118576598208557.
Full text國立交通大學
土木工程學系
84
To conform usability of water-quenched BF slag substitution offshore sand,the effect on concrete by water-quenched BF slag, which produced by China Steel Corp.,in different percentage of substitute was inve-stigate. Under the conditions of 3 different fineness modulous of offshore sand,5 different slag substitutes,1 slump and 4 different water-cement ratios, properties such as workability,compressive strength,tensile strength,durability,diffusibility,elapsing time,agg-regation, etc., of concrete composed of different substitutes of water- quenched BF slag were compared.The particles of water-quenched BF slag are mostly in globular shape and with good flowability. The workability then can be enhanced and the consumption of water can be reduced as the ratio of substitution increased. However,the bleeding and segregation also become more prominent when the ratio of substitution increased due to its high specific gravity. Therefore,the best ratio of substitution is around 40% to 55%. The substitution may be reasonably reduced if the fineness modulous of offshore sand can be enhanced.The results of this study showed that the compressive strength of all concrete composed of water-quenched BF slag in different substitution were better than that of concrete composed of offshore sand. The change of tensile strength and water tightness are similar to that of compressive strength.As the substitution increased,the durability was enhanc-ed,the shrinkage lessened,and the time of aggregation delayed.
"Kinetics of Alkaline Activation of Slag and Fly ash-Slag Systems." Master's thesis, 2012. http://hdl.handle.net/2286/R.I.15972.
Full textDissertation/Thesis
M.S. Civil Engineering 2012
Logeshwari, J. "Characterization of Different Slags for Bulk Geotechnical Applications." Thesis, 2017. http://etd.iisc.ac.in/handle/2005/3627.
Full textLogeshwari, J. "Characterization of Different Slags for Bulk Geotechnical Applications." Thesis, 2017. http://etd.iisc.ernet.in/2005/3627.
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