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Do you know that for each banana bunch the complete plant must be cut as well? Only in Brazil 440 million trees are planted annually. With an average weight of 30 kg per banana plant you can estimate about 13,5 million tons of banana residues per year. Although there exist some projects to use these residues for the production of valuable products (e.g fibers for textile and paper production) most of this organic waste material is unused and left for composting on the farmland.
The basic idea of this project is to evaluate this organic waste material for converting it to a renewable and CO2 neutral fuel. Therefore, the different parts of the banana plant (heart, leaves and pseudo stem) were analyzed regarding their biogas potential (specific biogas yield and biogas production kinetics). In further studies the effect of mechanical and enzymatic pretreatments of the different parts of the plants was investigated. This examination could then be the basis for an energetic usage of this organic residue.
The biogas batch experiments were performed according to the german guideline VDI 4630 in 2-L-Batch reactors at 37°C. As biogas substrates, the heart, the leaves and the pseudo stem of the banana plant residue with and without enzymatic/mechanical pretreatment were used.
The different parts of the banana plants result in a specific biogas production yield in the range of 260-470 norm liters per kg organic dry mass.
To determine the influence of the mechanical pretreatment (particle size 1-15 mm) on the biogas production kinetics, the kinetic constants were defined and calculated. The reduction of the particle size leads to an improved biogas production kinetics. Therefore experiments will demonstrate, if the results from the batch experiments can be converted in the continuous fed biogas reactor. The experiments of the enzymatic pretreatment are still under investigation.
Das Standardlehrbuch zum internationalen Steuerrecht
Kenntnisse im internationalen Steuerrecht werden in der steuerlichen Ausbildung immer wichtiger. Mit dem „Wilke“ sichern Sie sich einen umfassenden und fundierten Einstieg in diese komplexe Materie. Leicht verständlich und anschaulich vermittelt dieses Standardlehrbuch Ihnen alle relevanten Grundlagen des internationalen Steuerrechts.
Der Aufbau des Buchs orientiert sich dabei sowohl an den Bedürfnissen der Ausbildung als auch denen der Praxis. Als idealer Begleiter unterstützt es Sie in jeder Phase Ihrer beruflichen Entwicklung – von den ersten Schritten in der Steuerberater-Ausbildung bis hin zur erfolgreich abgeschlossenen Weiterbildung zum Fachberater für Internationales Steuerrecht.
Die 15. Auflage berücksichtigt die Entwicklung auf dem Gebiet des internationalen Steuerrechts in Gesetzgebung, Rechtsprechung, Literatur und Verwaltung bis Ende März 2020.
Rechtsstand: 1.4.2020