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The Labuan Financial Services Authority (LFSA) has issued guidelines applicable to all Labuan international trading companies (LITCs) licensed to conduct international commodity trading business in the Labuan International Business and Financial Center (LIBFC) under the Global Incentives For Trading (GIFT) program.
The guidelines, which went into effect on January 1, 2013, and supersede those previously-issued on October 31, 2011, cover a Labuan international commodity trading business involved in the trading of physical and related derivative instruments of petroleum and petroleum-related products including liquefied natural gas (LNG), agriculture products, refined raw materials, chemicals and base minerals. An LITC can deal only with non-residents in any currency other than Malaysian ringgit.
In addition, within five years after the date it obtained its license, an LITC must have a minimum annual turnover of USD100m; minimum annual business spending of MYR3m (USD995,000) payable to Malaysian residents; and at least three professional Malaysian-resident traders employed with a minimum salary of MYR15,000 per month each.
Under the GIFT program, a general LITC is subject to a corporate tax rate of 3%, but an LITC set up purely as an LNG trading company is entitled to a 100% income tax exemption on chargeable profit for the first three years of its operation, provided the company is licensed before December 31, 2014.
The LITC is required to maintain a registered office in Labuan, which is the office of its Labuan trust company. However, the LITC is allowed to establish its operational office(s) anywhere in Malaysia, while being required to provide the details of that office to the LFSA upon commencement of business. It must also ensure that its business is conducted with a proper corporate governance and risk management framework in place.
Other tax incentives applicable for an LITC include a 100% exemption on fees paid to non-Malaysian directors of the LITC; a 50% exemption on gross employment income of non-Malaysian professional and managerial staff, including traders with the LITC; an exemption on dividends received by or from the LITC; an exemption on royalties received from the LITC; an exemption on interest received by residents or non-residents from the LITC; and a stamp duty exemption on all instruments for Labuan business activities and the transfer of shares.A comprehensive report in our Intelligence Report series, titled "Offshore For Corporates", discusses in depth the comparative merits of offshore HQs, with a Corporate Treasury section analysing how to get an optimal blend of tax-efficiency and profits and finally a study into how two types of international business can use onshore low-tax regimes in parallel with offshore jurisdictions to construct highly tax-efficient corporate structures, is available in the Lowtax Library at http://www.lowtaxlibrary.com/asp/subs_reports.asp and a description of the report can be seen at http://www.lowtaxlibrary.com/asp/description_report7.asp
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Everything You Need to Know About Marine Fuels
- James Newman
- 2 years ago
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1 Everything You Need to Know About Marine Fuels
3 Everything You Need to Know About Marine Fuels Prepared by Monique B. Vermeire Ghent, Belgium This publication was prepared for Chevron Global Marine Products by Monique B. Vermeire of the Marine Lubricants and Fuels Technical Department, located at Chevron Technology Ghent in Belgium. Monique does exclusive work for Chevron Global Marine Products in the area of fuel technology, with related field support for matters concerning fuel quality issues. The Marine Lubricants and Fuels Technical Department actively supports Chevron Global Marine Products with international fuel projects and at industry seminars. Published by Chevron Global Marine Products July 2007
5 Everything You Need to Know About Marine Fuels Contents I. Introduction 1 II. Crude oil 3 1. How is a crude oil field formed? 3 2. Composition and classification of crude oil 3 3. Crude oil refining and stocks for marine fuel blending 3 III. Fuel oil 7 1. Fuel oil applications 7 2. Fuel specifications 7 2a. Significance of the marine fuel properties listed in ISO 8217: b. Correspondence of specifications and test methods Test specifications and precision Onboard fuel oil treatment 13 4a. Conventional cleaning with purifiers/clarifiers 14 4b. Advanced computer-driven fuel cleaning system Fuel oil stability and compatibility Commingling of fuels Microbiological contamination Fuel contamination in lubricants 18 Attachments 21 Attachment I: Crude oil refining 21 Attachment II: Reproducibility (R) of marine fuel test methods 22 Attachment III: Gas turbine fuel requirements 24 References 25 Reference in this brochure to any specific commercial product, process or service, or the use of any trade, firm, or corporation name is for the information and convenience of the reader, and does not constitute endorsement, recommendation, or favoring by Chevron Global Marine Products.
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7 I. Introduction Liquid fuel combustion...mechanical energy propulsion energy and electricity Through thermal plants, marine engines and gas turbines, the energy obtained from fuel oil combustion is made available to fulfill our needs, be it for transport purposes or for electrical power applications. From the early 19th century until the third quarter of the 20th century, steamships crossed the seven seas, gradually eliminating sailing ships from commercial shipping. In the second half of the 20th century, the motor ship started to dominate. The history of the diesel engine began in 1892 with Rudolf Diesel and twenty years later, the first four-stroke marine diesel engine ships were operational. Around 1930, two-stroke designs took a strong lead as ships became larger and faster. Between World War I and World War II, the share of marine engine-driven ships increased to approximately 25 percent of the overall ocean-going fleet tonnage. A series of innovations of the diesel engine followed, which made it possible to use heavy fuel oil in mediumspeed trunk piston engines, pioneered by the MV The Princess of Vancouver. In the mid-1950s, high alkalinity cylinder lubricants became available to neutralize the acids generated by the combustion of high sulphur residual fuels, and wear rates became comparable to those found when using distillate diesel fuel. Diesel ships using residual fuel oil gained in popularity and in the second half of the 1960s, motor ships overtook steamships, both in terms of numbers, and in gross tonnage. By the start of the 21st century, motor ships accounted for 98 percent of the world fleet. Marine engines have also found their way into the power industry. 1
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9 II. Crude Oil 1. How is a crude oil field formed? The generally accepted theory is that crude oil was formed over millions of years from the remains of plants and animals that lived in the seas. As they died, they sank to the seabed, were buried with sand and mud, and became an organic-rich layer. Steadily, these layers piled up, tens of meters thick. The sand and mud became sedimentary rock, and the organic remains became droplets of oil and gas. Oil and gas passed through the porous rock and were eventually trapped by an impervious layer of rock, collecting at the highest point. The formation of an oil/gas field requires the presence of four geological features: Source rock: contains suitable organic matter, which, under the conditions of heat and pressure, produces hydrocarbons Reservoir rock: a porous layer of rock in which the hydrocarbons are retained Cap rock: a rock or clay, which prevents the hydrocarbons from escaping Trap: a rock formation bent into a dome or broken by a fault which blocks the escape of the hydrocarbons either upward or sideways Most importantly, these four factors have to occur at the right time, place and in the right order for oil and gas to be formed and trapped. Currently, successful petroleum exploration relies on modern techniques such as seismic surveying. The fundamental principle of seismic surveying is to initiate a seismic pulse at or near the earth s surface and to record the amplitudes and travel times of waves returning to the surface after being reflected or refracted from the interface(s) on one or more layers of rock. Once seismic data has been acquired, it must be processed into a format suitable for geological interpretation and petroleum reservoir detection. 2. Composition and classification of crude oil Crude oil is a mixture of many different hydrocarbons and small amounts of impurities. The composition of crude oil can vary significantly depending on its source. Crude oils from the same geographical area can be very different due to different petroleum formation strata. Different classifications of crude oil are based on: 1. Hydrocarbons: Paraffinic crudes Naphtenic crudes Asphaltenic (aromatic) crudes Each crude oil contains the three different types of hydrocarbons, but the relative percentage may vary widely. For example, there is paraffinic crude in Saudi Arabia, naphtenic crude in some Nigerian formations and asphaltenic crude in Venezuela. 2. American Petroleum Institute (API) gravity: The lower the density of the crude oil, the higher its API gravity. A higher API gravity means that the crude contains more valuable lower boiling fractions. 3. Sulphur content: The ever-growing concern for the environment and the impact on refining cost calculations are the basis for this classification. Low sulphur crude High sulphur crude 3. Crude oil refining and stocks for marine fuel blending Petroleum refineries are a complex system of multiple operations. The processes used at a given refinery depend upon the desired product slate and characteristics of the crude oil mix. Today, complex refining has a definite impact on the characteristics of marine diesel and intermediate fuel oil (IFO) bunker fuel. 3
10 Typical refining schemes and the influence on marine fuels Straight run refinery Atmospheric crude distillation and further refining of distillates: Crude Oil Atmospheric distillation unit Distillates GAS NAPHTHA KERO LIGHT DIESEL* HEAVY DIESEL* RESIDUAL FUEL OIL * Diesel refers here to specific atmospheric distillation cuts, and is not related to an engine application. the cutterstocks used. The high amount of paraffinic hydrocarbons in the straight run marine fuels leads to relatively low densities for these products, ensuring easy and efficient onboard fuel purification. The product slate of a straight run refinery, with its heavy fuel production of approximately 50% of the crude feed, does not correspond to the product demand in industrialized countries where the ever-growing demand for light products (jet fuel, gasoline, and gasoil) coincides with a strong reduction in the demand for heavy fuel (10 to 15% of the crude oil). This results in the need to convert the residue fraction into lighter, hence, more valuable, fractions and to the construction of complex refineries. A complex refinery processing scheme can be separated into two parts: 1. Crude oil distillation (atmospheric and vacuum distillation) 2. Streams from the vacuum distillation unit are converted through catalytic and thermal cracking processes. Straight run stocks for marine fuel blending Light diesel, heavy diesel, and straight run residue Straight run marine gasoil and distillate marine diesel (MDO) Marine gasoil and distillate marine diesel oil (MDO) are manufactured from kero, light, and heavy gasoil fractions. For DMC distillate marine diesel up to 10 15%, residual fuel can be added. Straight run IFO 380 mm 2 /s (at 50 C) This grade is obtained by blending the atmospheric residue fraction (typical viscosity of about 800 mm 2 /s at 50 C) with a gasoil fraction. Straight run lower viscosity grade IFOs Blending to lower grade IFOs is done from the IFO 380 mm 2 /s (at 50 C) using a gasoil cutter stock or with marine diesel. All IFOs have good ignition characteristics, due to the high percentage of paraffinic material still present in the atmospheric residue, and the paraffinic nature of 4
11 Example: Complex refinery with (fluid) catalytic cracking and visbreaking Distillates Crude Oil Atmospheric distillation unit FCC* LCO* Residue Vacuum distillation unit HCO* * FCC: Fluidized Bed Catalytic Cracking * LCO: Light Cycle Oil * HCO: Heavy Cycle Oil Visbreaker Residue Complex refineries have been favored since the early 1980s and are intended to boost gasoline production. All further information herein is based on a complex refinery. The main marine fuel blending components from a fluidized bed catalytic cracking (FCC) refinery with visbreaker are the same distillates as those from a straight run refinery (light and heavy diesel) as well as light cycle (gas) oil (LC(G)O) and heavy cycle oil (HCO) from the catcracker and visbroken residue from the visbreaker. Atmospheric residue is used as feedstock for the vacuum unit and will seldom be available for fuel blending. More detailed information on complex refining is provided in Attachment I. Marine fuels resulting from a catalytic cracking/ visbreaking refinery have a composition that is markedly different from that of an atmospheric refinery. Marine gasoil (MGO/DMA) A new blend component has appeared light cycle (gas) oil that contains about 60% aromatics. Due to the high aromatic nature of LC(G)O, the density of a marine gasoil blended with LC(G)O will be higher than when using gasoil from an atmospheric distillation refinery. The density will typically be close to 860 kg/m 3 (at 15 C). No performance or handling differences with atmospheric gasoil are to be expected. Note: Marine gasoil S max. legislation usually follows that of gasoil for inland use. This is the case in the European Union (EU) where the max. S level of marine gasoil for use in territorial waters is currently 0.20 m/m % max. and subject to decrease to 0.10 m/m % max in This has an effect on the acidity of the combustion gases, and the alkalinity (BN) and dispersancy of the lubricant may have to be adjusted accordingly. 5
12 Due to logistics, it is possible that in some areas marine gasoil is, in fact, automotive diesel (with added marker and dye and without the excise duty applicable to automotive fuel). Currently in the EU a max. S level is m/m % max., and subject to decrease to m/m % max. in Again, the alkalinity (BN) and dispersancy of the lubricant may have to be adjusted accordingly. Distillate marine diesel (MDO/DMB) Distillate marine diesel (commercial denomination) typically has a lower cetane index than marine gasoil, and has a higher density. With the production slate of a catalytic cracking refinery, distillate marine diesel can therefore contain a higher percentage of LC(G)O than marine gasoil. Note: Worldwide, marine diesel has a sulphur content between approx. 0.3 and 2.0 m/m %. Due to recent EU legislation (Directive 2005/33/EC amending Directive 1999/32/EC), the sale of marine diesel oil with a sulphur content above 1.5 m/m % within the EU is prohibited as of August 11, Blended marine diesel (MDO/DMC) With atmospheric refining, blended marine diesel (MDO/ DMC) can contain up to 10% IFO with either marine gasoil (MGO/DMA) or distillate marine diesel (MD)/DMB). With complex refining, MDO/DMC no longer corresponds to a specific composition and extreme care must be used when blending this grade to prevent stability and/or combustion problems. IFO-380 This grade is usually manufactured at the refinery and contains visbroken residue, HCO and LC(G)O. These three components influence the characteristics of the visbroken IF-380. Vacuum distillation reduces the residue yield to about 20% of the crude feed, unavoidably leading to a concentration of the heaviest molecules in this fraction. Visbreaking converts about 25% of its vacuum residue feed into distillate fractions. This means that about 15% of the original crude remains as visbroken residue. The asphaltenes 1, sulphur and metal content in visbroken residue are 3 to 3.5 times higher than in atmospheric residue. Visbreaking affects the molecular structure: Molecules are broken thermally, and this can deteriorate the stability of the asphaltenes. HCO (typical viscosity at 50 C: 130 mm 2 /s) contains approximately 60% aromatics, and is a high-density fraction: the density at 15 C is above 1 kg/l (typically 1.02). It is the bottom fraction of the FCC unit. The catalytic process of this unit is based on an aluminum silicate. Some mechanical deterioration of the catalyst occurs in the FCC process, and the resulting cat fines are removed from the HCO in the refinery. This removal, however, is not 100% efficient and a certain amount (ppm level) of cat fines remains in the HCO. From there they end up in heavy fuel blended with HCO. (See also Chapters III-2) The aromaticity of HCO assists in ensuring optimum stability for the visbroken fuel blend. LC(G)O (typical viscosity at 50 C: 2.5 mm 2 /s) has the same aromaticity as HCO, but is a distillate fraction of the FCC unit, with a distillation range comparable to that of gasoil. With a typical density of 0.94 kg/l at 15 C, it is used to fine-tune the marine heavy fuel oil blending where generally a density maximum limit of kg/l has to be observed. IFOs < 380 mm 2 /s These grades are generally blended starting from 380 mm 2 /s IFOs (at 50 C), by using a suitable cutterstock (marine diesel, gasoil, LC(G)O, or a mixture of these). The blend composition has to be construed in such a way that the product stability is safeguarded, while at the same time direct or indirect density limits are fulfilled. (See also Chapters III-2) 1 Asphaltenes: residual fuel components that are insoluble in heptane but soluble in toluene 6
13 III. Fuel Oil 1. Fuel oil applications All fuel oil applications create energy by burning fuel oil. Fuel oil combustion (oxidation reaction) releases a large amount of heat, which can be used for steam generation, for example, in steam turbines. The high volume (pressure) of the combustion gases can be used to drive an engine, or (less frequent for HFO, but widespread for gasoil) a gas turbine. When fuel oil is burned, an amount of heat is released, which is defined by the specific energy (international unit MJ/kg) of the fuel. Thermal plants use this heat to generate steam, which then drives steam turbines, thus providing mechanical energy that can be used for propulsion or to be converted into electrical energy. For marine engines and gas turbines, mechanical energy provided by the combustion gases is used either directly for propulsion or converted into electrical energy for power plants. For larger installations, cost efficiency optimization and environmental constraints led to the introduction of co-generation. In co-generation, some of the electrical energy lost is used to generate low-pressure steam, suitable for a wide range of heating applications. 2. Fuel specifications Different types of fuel oil applications and environmental considerations have led to different types of fuel oil specifications. These are much more demanding than the original fuel oil n 6 or Bunker C requirements when all heavy fuel was used for thermal plants and steam turbines. Emission standards for thermal plants can vary widely, depending on the geographical area. Since all emitted SO 2 originates from sulphur in the fuel, emission standards on SO 2 automatically limit the sulphur content of the fuel, except for large combustion plants, where the standard can be economically met by flue gas desulphurization. In the late 1960s, marine diesel engines were the primary means of ship propulsion. Through the late 1970s, marine engine heavy fuel oil grades remained identified solely by their maximum viscosity. This worked well with heavy fuel originating from atmospheric refineries. Fuel-related operational problems arose with the generalized upgrading of refinery operations in the second half of the 1970s from straight run to complex refining saw the publication of marine fuel specification requirements by the British Standard Organization (BS MA 100), and by CIMAC (Conseil International de Machines à Combustion). An international ISO standard has existed since 1987: ISO The stated purpose of ISO 8217 is to define the requirements for petroleum fuels for use in marine diesel engines and boilers, for the guidance of interested parties such as marine equipment designers, suppliers and purchasers of marine fuels. These specifications are regularly revised to accommodate changes in marine diesel engine technology, crude oil refining processes and environmental developments. The ISO 8217:2005 specifications for marine fuels will be discussed in detail in Chapter III-2a (see pages 8 & 9, Tables 1 & 2). The most important specifications to ensure reliable engine operation with fuel originating from complex refining are: Maximum density limit: Important for classical purifier operation and to ensure satisfactory ignition quality for low viscosity fuel grades Maximum Al+Si limit: In a complex refinery, HCO is used as a blending component. Mechanically damaged aluminum silicate catalyst particles of the catalytic cracker are not completely removed from the HCO stream, and are found back in mg/kg amounts in heavy fuel blended with HCO. In order to avoid abrasive damage in the fuel system onboard the vessel, it is necessary to limit the amount of Al+Si to a level, which can be adequately removed by the ship s fuel cleaning system. Maximum total potential sediment limit: The stability of asphaltenes is deteriorated by the visbreaking process, and instability problems can cause fuel purification and filter-blocking problems, hence the need for a specification to ensure adequate fuel stability. A less widespread application of heavy fuel is found in heavy-duty gas turbines: Here the fuel specification requirements before the injection are very severe, and can only be obtained by an extremely thorough precleaning of the fuel. continued on page 10 7
14 Table 1: Requirements for marine distillate fuels Characteristic Unit Limit Category ISO-F Test method DMX DMA DMB DMC a reference Density at 15 C kg/m 3 max ISO 3675 or ISO (see also 7.1) Viscosity at 40 C mm 2 /s b min ISO 3104 max ISO 3104 Flash point C min ISO 2719 min. 43 (see also 7.2) Pour point (upper) c winter quality C max ISO 3016 summer quality max ISO 3016 Cloud point C max. 16 ISO 3015 Sulfur c % (m/m) max e 2.00 e ISO 8754 or ISO (see also 7.3) Cetane index min ISO 4264 Carbon residue on 10% (V/V) distillation bottoms % (m/m) max ISO Carbon residue % (m/m) max ISO Ash % (m/m) % (m/m) max ISO 6245 Appearance f Clear and bright f See 7.4 and 7.5 Total sediment, existent % (m/m) max f 0.10 ISO (see 7.5) Water % (V/V) max. 0.3 f 0.3 ISO 3733 Vanadium mg/kg max. 100 ISO or IP 501 or IP 470 (see 7.8) Aluminium plus silicon mg/kg max. 25 ISO or IP 501 or IP 470 (see 7.9) Used lubricating oil (ULO) The fuel shall Zinc mg/kg max. be free of IP 501 or IP 470 Phosphorus mg/kg max. ULO g 15 IP 501 or IP 500 Calcium mg/kg max. 15 IP 501 or IP (see 7.7) a Note that although predominantly consisting of distillate fuel, the residual oil proportion can be significant. b 1 mm 2 /s = 1 cst c Purchasers should ensure that this pour point is suitable for the equipment on board, especially if the vessel operates in both the northern and southern hemispheres. d This fuel is suitable for use without heating at ambient temperatures down to 16 C. e A sulfur limit of 1.5 % (m/m) will apply in SOx emission control areas designated by the International Maritime Organization, when its relevant protocol enters into force. There may be local variations, for example the EU requires that sulphur content of certain distillate grades be limited to 0.2 % (m/m) in certain applications. f If the sample is clear and with no visible sediment or water, the total sediment existent and water tests shall not be required. g A fuel shall be considered to be free of used lubricating oils (ULOs) if one or more of the elements zinc, phosphorus and calciumare below or at the specified limits. All three elements shall exceed the same limits before a fuel shall be deemed to contain ULOs. 8
15 Table 2: Requirements for marine residual fuels Characteristic Unit Limit Category ISO-F Test RMA RMB RMD RME RMF RMG RMH RMK RMH RMK method reference ISO 3675 Density at 15 C kg/m 3 max or ISO (see also 7.1) Kinematic viscosity at 50 C mm 2 /s a max ISO 3104 Flash point C min ISO 2719 (see also 7.2) Pour point (upper) b winter quality C max ISO 3016 summer quality C max ISO 3016 Carbon residue % (m/m) max ISO Ash % (m/m) max ISO 6245 Water % (V/V) max ISO 3733 Sulfur c % (m/m) max ISO 8754 or ISO (see also 7.3) ISO or Vanadium mg/kg max IP 501 or IP 470 (see 7.8) Total sediment potential % (m/m) max ISO (see 7.6) Aluminium plus ISO or IP 501 or silicon mg/kg max IP 470 (see 7.9) Used lubricating oil (ULO) The fuel shall be free of ULO d Zinc mg/kg max. 15 IP 501 or IP 470 (see 7.7) Phosphorus max. 15 IP 501 or IP 500 (see 7.7) Calcium max. 30 IP 501 or IP 470 (see 7.7) a Annex C gives a brief viscosity/temperature table, for information purposes only. 1 mm 2 /s = 1 cst b Purchasers should ensure that this pour point is suitable for the equipment on board, especially if the vessel operates in both the northern and southern hemispheres. c A sulfur limit of 1.5 % (m/m) will apply in SOx emission control areas designated by the International Maritime Organization, when its relevant protocol comes into force. There may be local variations. d A fuel shall be considered to be free of ULO if one or more of the elements zinc, phosphorus and calcium are below or at the specified limits. All three elements shall exceed the same limits before a fuel shall be deemed to contain ULO. 9
16 The fuel treatment consists of the removal of the alkalimetals by fuel precleaning and inhibition of vanadium-induced corrosion by injecting magnesiumcontaining additives that react with the vanadium to form non-corrosive compounds. The heavy-duty gasturbine application of heavy fuel is further discussed in Attachment II. 2a. Significance of the marine fuel properties listed in ISO 8217:2005 Kinematic viscosity: Kinematic viscosity is a measure for the fluidity of the product at a certain temperature. The viscosity of a fuel decreases with increasing temperature. The viscosity at the moment the fuel leaves the injectors must be within the limits prescribed by the engine manufacturer to obtain an optimal spray pattern. Viscosity outside manufacturers specifications at the injectors will lead to poor combustion, deposit formation and energy loss. The viscosity of the fuel must be such that the required injection viscosity can be reached by the ship s preheating system. Density: The official unit is kg/m 3 at 15 C, while kg/l at 15 C is the most commonly used unit. Density is used to calculate the quantity of fuel delivered. The density gives an indication of the ignition quality of the fuel within a certain product class. This is particularly the case for the low-viscosity IFOs. The product density is important for the onboard purification of the fuel; the higher the density, the more critical it becomes (see Chapter III-4 on fuel oil treatment). Cetane index: Cetane index is only applicable for gasoil and distillate fuels. It is a measure for the ignition quality of the fuel in a diesel engine. The higher the rpm of the engine, the higher the required cetane index. The cetane index is an approximate calculated value of the cetane number, based on the density and the distillation of the fuel. The cetane index is not applicable when cetane-improving additives have been used. Carbon residue: Carbon residue is determined by a laboratory test performed under specified reduced air supply. It does not represent combustion conditions in an engine. It gives an indication of the amount of hydrocarbons in the fuel which have difficult combustion characteristics, but there is no conclusive correlation between carbon residue figures and actual field experience. The micro carbon residue method is specified by ISO Ash: The ash content is a measure of the metals present in the fuel, either as inherent to the fuel or as contamination. Flash point: Flash point is the temperature at which the vapors of a fuel ignite (under specified test conditions), when a test flame is applied. The flash point for all fuels to be used in bulk onboard vessels is set at PM, CC, 60 C minimum (SOLAS agreement). DMX, a special low cloud point gasoil, may only be stored onboard in drums because of its < 60 C flash point. Sulphur: The sulphur content of a marine fuel depends on the crude oil origin and the refining process. When a fuel burns, sulphur is converted into sulphur oxides. These oxides reach the lubricating oil via the blow-by gas. These oxides are corrosive to engine piston liners and must be neutralized by the cylinder lubricant. Marine engine lubricants are developed to cope with this acidity (high BN). If the correct lubricant is used, the sulphur content of a marine fuel is technically not important but may have environmental implications. Therefore, Annex VI to Marpol 73/78 currently requires the sulphur content of any fuel oil used onboard ships not to exceed 4.5 m/m % max. In 2006, both Annex VI and the EU directive 2005/33/EC have restricted the SO x emissions of ships sailing in the Baltic Sea SECA (Sulphur oxides Emission Control Area) to 6 g/kwh which corresponds to a fuel oil sulphur content of maximum 1.5 m/m %. In addition, the EU directive extended the 1.5 m/m % S limit to ferries operating to and from any EU port. In 2007, the North Sea and English channel will become a SECA area where the 1.5 m/m % S limit will also apply. The EU directive also has set a limit of 0.1 m/m% max on the sulphur content of marine fuels used by ships at berth (and by inland waterways), effective January 1,
17 The process to review already enacted environmental legislation in order to further reduce emissions has already started. Therefore, the limits and requirements stated above are subject to change. Water content: Water in fuel is a contamination and does not yield any energy. The percentage of water in the fuel can be translated into a corresponding energy loss for the customer. Water is removed onboard the vessel by centrifugal purification. If after purification, the water content remains too high, water vapor lock can occur and pumps can cut out. If water-contaminated fuel reaches the injectors, combustion can be erratic. Water in fuel that remains standing in lines for a longer period can cause corrosion. Pour point: Pour point is the lowest temperature at which a fuel will continue to flow when it is cooled under specified standard conditions. Contrary to straight run heavy fuels (pour point typically in the +w20 C range), bunker fuels from a complex refinery generally have pour points below 0 C (range 10 to 20 C). This is because bunker fuel tanks are usually not completely heated only before the fuel transfer pump. This can then lead to problems if a vessel receives high pour straight run bunker fuel. For distillate marine diesel, the cold temperature behavior is controlled in ISO 8217 by a pour point maximum. With marine diesels with a high content of heavier n-paraffins, vigilance is required if strong temperature changes are expected. (Wax settling can occur, even when the pour point specification is met.) Elements: Vanadium and nickel are elements found in certain heavy fuel oil molecules (asphaltenes). Upon combustion, vanadiumoxides are formed, and some have critical melting temperatures. The most critical are the double oxides/sulphates with sodium. Some countries have implemented maximum Ni concentrations for inland use of heavy fuel. Total sediment potential: Inorganic material naturally occurring in crude oil is removed in the refineries prior to the atmospheric distillation. Some minor contamination (for example, ironoxides) of a finished heavy fuel can not be excluded. The biggest risk for sediment formation in heavy fuel is due to potential coagulation of organic material inherent to the fuel itself. Visbroken asphaltenes, if insufficiently stable, can form sediment (coagulation is influenced by time and temperature). A decrease in aromaticity of the fuel matrix by blending with paraffinic cutterstocks can also deteriorate the stability of the asphaltenes. In cases of heavy fuel instability, only a relative small fraction of the asphaltenes forms sediment, but this organic sediment includes in its mass some of the fuel itself, and water (onboard purifying problems), and the amount of generated sludge can become quite high. The total potential sediment is the total amount of sediment that can be formed under normal storage conditions, excluding external influences. If the total potential sediment of the heavy fuel oil markedly exceeds the specification value (0.10% m/m max) for all grades of IFOs and HFOs), problems with the fuel cleaning system can occur, fuel filters can get plugged and combustion can become erratic. Catalytic fines: Heavy cycle oil is used worldwide in complex refining as a blending component for heavy fuel. Mechanically damaged catalyst particles (aluminum silicate) cannot be removed completely in a cost-effective way, and are found in blended heavy fuel. Fuel precleaning onboard ships has a removal efficiency of approximately 80% for catalytic fines. In order to avoid abrasive wear of fuel pumps, injectors and cylinder liners the maximum limit for Al+Si defined in ISO 8217 is 80 mg/kg. Used lubricating oil (ULO): The use of used lubricants (predominantly used motor vehicle crankcase oils) in marine fuels first surfaced as a potential problem in the mid-1980s. Both CIMAC and ISO 8217 working groups have discussed the technical and commercial considerations at length. Calcium, zinc and phosphorous are considered fingerprint elements of ULOs, and limits for these elements have been set in ISO 8217:2005. A fuel oil is considered to contain ULO only when all three elements simultaneously exceed these limits. This, however, does not necessarily imply that the fuel oil is not suitable for use. Generally, 10 mg/kg Zn corresponds to approximately 1% used oil in the fuel. This is only an approximation; the zincdithiophosphate content of lubricants can vary considerably. 11
18 Calculated carbon aromaticity index (CCAI): CCAI is an indicator of the ignition delay of an IFO. CCAI is calculated from the density and the viscosity of the fuel oil. Although it is not an official specification, it has found its way into many users bunker fuel specification requirements. Some manufacturers specify CCAI limits for their engines, depending on engine type and application. 2b. Correspondence of specifications and test methods ISO 8217:2005 lists test requirements and methods for testing. While these methods should be used worldwide for testing marine fuels, experience has shown that they are not. In some areas, precursors of the presently defined ISO methods are still being used. The correspondence (discrepancy) between such test methods/results and the test methods/data of ISO 8217 are described hereafter. Density: The mass (weight in vacuum) of the liquid per unit volume at 15 C. Official unit: kg/m 3. Often used variant: kg/l. The density limits in ISO 8217 are expressed in kg/m 3. Specific gravity 60/60 F: Specific gravity is the ratio of the mass of a given volume of liquid at 60 F to the mass of an equal volume of pure water at the same temperature. No unit. API gravity: A function of the specific gravity 60/60 F. API gravity is expressed as degrees API. API gravity, deg = (141.5 / spec. gr. 60/60 F) Micro Carbon Residue (MCR): MCR is the carbon residue test prescribed by ISO 8217:2005. Formerly, the carbon residue test was Conradson Carbon Residue. MCR is quicker and more precise than CCR. Al+Si: The ISO 8217 prescribed test methods are ISO or IP 501 or IP 470. Only these methods and fully equivalent methods from national standardization organizations should be used. A former industry-wide limit for catalyst fines in heavy fuel was defined on Al alone (30 mg/kg max.). The ratio between Al and Si can, however, vary considerably between different types and manufacturers of aluminum silicate catalyst. This is why the test measures the sum of Al and Si. In practice, the two ways of limiting the catalytic fines content in heavy fuel give the same degree of protection. Total sediment existent and total sediment potential: Differentiation can be made between tests for inorganic sediment and organic sediment, existent sediment and potential sediment. According to ISO 8217:2005, the former limit on inorganic sediment (rust, sand) applicable to DMB marine diesel has been replaced by the requirement to measure the total sediment existent (ISO ) on all DMB category products that fail the visual inspection requirement to be free from visible sediment and water. Organic type sediment can occur in DMB and DMC marine diesel and in intermediate fuel oils. The cause of the formation of organic sediment resides in the thermal cracking of the heaviest molecules of crude, generally in visbreaking operations. Asphaltenes, the heaviest molecules of crude, can become unstable by thermal cracking, and must be carefully monitored by the refineries. Once visbroken, the asphaltenes are more or less sensitive to changes in the aromaticity of the total fuel matrix. This must be taken into account for fuel blending when using visbroken heavy fuel and gasoil (paraffinic) blending stocks. The asphaltene sediment formation is a function of time and temperature (excluding external influences), and an unstable fuel will only reach its final sediment formation after a certain storage time. The sediment present in a sample of heavy fuel at a certain moment is given by the total existent sediment test, but there is no certainty that this figure corresponds to the condition of the bulk of the fuel at that same time. The total potential sediment test shows the total amount of sediment that can be formed under normal storage conditions, excluding external influences. The prescribed test method is ISO (IP is equivalent). The test method originally used in the industry for determining the total sediment was the Shell Hot Filtration Test. The test results can be existing sediment or potential sediment, depending on the ageing procedure. The results of this test are not equivalent t0 those of ISO , due to a difference in the solvent used for the test. The Shell Hot Filtration Test with ageing generally gives slightly higher results. 12
19 Viscosity: Kinematic viscosity is the only accepted method, expressed in mm 2 /s at a certain temperature. ISO 8217:2005 lists the maximum kinematic viscosities at 50 C (note: 1 mm 2 /s = 1cSt). SSU, SSF and RW1 (Saybolt Seconds Universal, Saybolt Seconds Furol and Redwood No. 1) are obsolete units. 3. Test specifications and precision ISO 8217:2005 not only specifies the requirements for marine distillate and residual fuels and the test method references, it also lists ISO 4259:1992, Petroleum products determination and application of precision data in relation to methods of test. The application of precision data in relation to methods of test automatically assumes that acquiring the sample was performed to the best industry standard possible, and that the sample is representative for the supply. Experience shows that the sample itself is often the weakest point in the chain. Chevron recognizes only the bunker fuel retain samples taken by its representative (for example, bunker barge attendant) at the moment of bunkering as valid. Should a dispute arise due to a difference between test data obtained on valid retain samples by two different laboratories (one acting on behalf of the supplier, the other on behalf of the customer), ISO 4259 should be used to evaluate the validity of the results. If the reproducibility of the test method is met, both values are considered acceptable, and the average of the two is taken as the true value. If the reproducibility is not met, both results have to be rejected, and the guidelines set forth in ISO 4259 should be followed to solve the problem. This can be very time-consuming, and is very seldom done in practice. Both parties generally agree to the use of a third laboratory, the result of which will then be binding for both parties. Let it be noted that reproducibility limits are only applicable between two analysis figures on the same sample (or samples considered as being the same). The reproducibility of a test method may not be invoked to explain a deviation against a specification limit. The testing margin, however, has an effect on a single result; for example, the analysis result on a certain specification test obtained by the end user. If the end user has no other information on the true value of the characteristic than a (single) test result, the product fails when the result exceeds the specification limit by more than 0.59R upper limit (where R is reproducibility of the test method), and more than 0.59R lower limit. The significance of reproducibility should not be underestimated. It is the basis for all quality control against specifications. Without reproducibility data, test results would lose a major part of their significance, since there would be no way to define how close a test result approaches the true value. Attachment II lists the methods for marine fuel testing listed in ISO 8217:2005, together with reproducibility. Whenever national standardization methods of testing are used, the full correspondence with the ISO prescribed method has to be checked. There can also be some differences in the precision data. 4. Onboard fuel oil treatment In the late 1970s, the increasing market demand for distillate fuels (gasoline, diesel) and the resulting changes in refinery processes to cope with this demand, resulted in a deterioration of heavy fuel quality. Efficient cleaning of heavy fuel oil is mandatory to achieve reliable and economical operation of diesel engines burning heavy fuel. Examples: Water is a common contaminant in fuel oil. Except for water content in the fuel oil due to transport, there can be a further contamination in the storage tank due to water condensation as a result of temperature changes. Catalyst fines from aluminum silicate catalyst used in the catalytic cracking process may end up in the heavy fuel and need to be removed to avoid abrasive wear of various engine parts. Fuel from the storage tank is pumped to the settling tank and contaminants (water, solids) sink to the bottom of the tank under influence of the gravity force (g). The rate of separation by gravity, Vg is defined by Stokes law: V g = [d 2 (D 2 - D 1 ) / 18 ] g d: particle diameter D 2 : particle density D 1 : density of the fuel oil : viscosity of the fuel oil g: gravitational acceleration 13
20 Complete separation in a reasonable period of time can only be achieved by mechanically generated centrifugal force. Fuel from the settling tank is fed to a centrifugal system or purifier and water and solids are separated out of the fuel. The rate of separation in a centrifugal field (V) is defined as: V = Vg Z Where Z equals r 2 /g (r = distance of the particle from the axis of rotation, is the angular velocity). The factor Z specifies how much greater the sedimentation rate is in the centrifugal field compared to the gravitational field. 4a. Conventional cleaning with purifiers/clarifiers The increasing difference in density between water and fuel oil with increasing temperature is the base for centrifugal cleaning (purification). In a purifier separator, cleaned oil and separated water are continuously discharged during operation. An interface is formed in the bowl between the water and the oil (see Figure 1). This interface position is affected by several factors, such as density and viscosity of the fuel oil, temperature and flow rate. Figure 2 illustrates that the position of the interface becomes progressively more sensitive with increasing fuel density. The generally accepted maximum density limit for a conventional purifier is 991 kg/m 3 (at 15 C). In order to achieve optimum separation results with purifiers, the interface between oil and water in the bowl must be outside the disc stack but at the inside of the outer edge of the top disc (detailed view in Figure 1). The position of the interface is affected mainly by the density and the viscosity of the fuel oil and is adjusted by means of gravity discs. The correct gravity disc is defined as the largest disc that does not cause a broken water seal. With the correct interface position, the oil feed can enter the narrow channels of the disc stack along its entire height. This is important since separation takes place in these channels. For fuel oils with a viscosity above 180 mm 2 /s at 50 C, it is recommended that the highest possible temperature (98 C) be maintained. The fuel oil has to remain in the centrifuge bowl for as long as possible by adjusting the flow rates through the centrifuge so that it corresponds to the amount of fuel required by the engine. If the interface is in an incorrect position (see Figure 3), the oil to be cleaned will pass through only the lower part of the disc stack, since the upper part is blocked with water. Thus, separation is inefficient because only part of the disc stack is being used. (Source: Alfa Laval) Figure 1: Correct interface position Oil distributed to all channels in the disc stack Figure 2: Interface position sensitivity (Source: Alfa Laval) 14
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Stop Fires Before They Start!
- Reduce the chances for a fire to start in your home.
- Candles - Make certain that you always blow out candles when you leave a room or go to sleep. Unattended candles have started many fires over the last year.
- Heating - Try to keep everything that can burn at least one foot away from heaters. Clothes, blankets, newspapers and furniture can start a fire if they are too close to a heater.
- Cooking - Never leave food unattended while cooking. Many people lose more than their meal when they forget they are cooking.
- Kids - Keep matches and lighters away from small children. Put them away in places where they are out of sight and out of reach from little hands.
- Smoking - Remind friends and family that smoking while in bed or when sleepy is dangerous. Provide your guests and family with large ashtrays and empty the ashes when they are cold.
- 911 - It is important that everyone in your home knows how to call 911 for emergency help. Place 911 stickers on all of your phones and make certain small children know their home address.
- Home Escape Plan - When you hear the building fire alarm you need to act fast. Practice a home escape plan and learn where to go if a fire ever starts in your building.
Fire Prevention and Children
- A child who is curious about fire may be any age.
- A child who misuses fire may be anyone's child.
- Establish an intervention program for children who have shown any type of fire setting or fire play behavior.
- Educate your child in fire prevention!
- If your child has shown an interest or curiosity about fire, they need education about fire safety.
- If your child has played with, or set a fire, they need education about fire safety.
- Please don't think the behavior will "go away" or he or she will "grow out of it". Even if your child started a fire and feels very badly about it, his chances of using or playing with fire again may be very high.
- It is estimated that up to 80% of children who start a fire, even accidentally, will use fire again if they do not receive education from a fire educator.
Apartment Safety Tips
With skyrocketing property values, more and more people are moving into apartments or condominiums. The chance a fire will start in an apartment is the same as in a house, yet the potential for growth is much greater. Instead of displacing one family, a fire in an apartment or condominium can force many families out of their homes.
Preparation is key. When you hear the building fire alarm take it seriously. Every second you delay wastes valuable time you need to escape. For this reason you should regularly practice a home escape plan. If a fire starts in your building you must know how to get out quickly. Don't wait to find out the severity of the situation. Time counts. Your home escape plan should include two ways out of your apartment and an outside meeting place away from the building.
Remember to not use the elevator during a fire emergency. If you are unable to use the stairs, stay in your apartment and call 911. Tell the dispatcher where you are and ask for help. If the fire is in your unit, quickly go to the stairwell, pull the fire alarm, and wait on the stair landing for help.
How long do you have to escape from a fire in your home?
When people were asked this question in a recent survey, they answered in ways that surprised us. 58% said two minutes or more. 24% estimated they had more than 10 minutes to escape a home fire. The truth is, you may have much less time to escape.
A typical living room fire can threaten the entire house in just a few minutes, producing life-threatening conditions in upstairs bedrooms less than two minutes after the smoke alarm sounds. Your family needs to know how to get out at the first sign of a fire.
Don't wait, plan your escape today!
Print out your own escape plan grid. Then come back here for help in making your plan. Or draw your own floor plan on a piece of paper.
Mark two ways out of every room and Include windows on your plan. Every member of your household should be part of the planning. Pick a meeting place outside. Tell everyone to meet there after they've escaped. That way you can count heads and tell the fire department if anyone's trapped inside.
Practice it!
Plans are great, but the only way to know if they work is to practice them. Hold a home fire drill. Getting out of your own home sounds easy, but your home can look very different if it's full of smoke. Children in particular need to practice what to do. Have someone press the button on the smoke alarm as the signal for the drill to start.
Remember that a fire drill is not a race. Get out quickly, but carefully. Everyone should go to the meeting place. Make time to plan and practice your family's great escape today!


text:
Lewis, who regularly absorbs the media with his comical comments, broke out a plain white jumpsuit with a white backwards cap and black shades in support of his squad and in mockery of the Red Team in 2010.
He made it known that his White Team blanketed the Red Team 23-0 on that day.
And he plans to sport the same attire this time around, hoping also that the players draft the teams.
Check it out.
Follow me at twitter.com/joeyhelmer10 or facebook.com/joeyhelmer.


text:
Submit News
Chevrolet Spark EV Gets an EPA Estimated Driving Range of 82 Miles
Shane McGlaun
April 25, 2013 10:34 AM
Recipient E-mail
Sender E-mail
Spark EV can go 82 miles on full charge
Back in November of last year, Chevrolet started talking up its new Spark electric vehicle. One of the more interesting things that Chevrolet offered up about the small electric vehicle was that it would have impressive performance, being able to reach 60 mph in
under 8 seconds
Chevrolet also
the retail pricing for the vehicle at $32,495 before the $7500 federal tax credit. After that tax credit is applied, the new Spark EV would sell for under $25,000.
Chevrolet has offered up some additional information about the Spark this week. The EPA estimated electric driving range for the Spark is 82 miles on full charge. The EPA gives the vehicle a combined city/highway fuel economy equivalent of 119MPGe.
Chevrolet says that the Sparky EV could save owners as much as $9,000 in fuel costs over five years.
"Being able to provide our customers with the best overall efficiency of any retail EV has always been a key target for the Spark EV engineering team," said Pam Fletcher, GM executive chief engineer for electrified vehicles. "We're poised to deliver to the market an EV that's not just efficient, but also thrilling to drive thanks to the 400 lb-ft torque output of its electric motor."
The Spark uses a 21 kWh lithium-ion battery pack that carries an eight-year or 100,000 mile warranty. The Spark will also be the first vehicle to have an option for the SAE combo charger for DC Fast Charging. This charging capability will be available shortly after launch and will allow the Spark EV to recharge to up to 80% of its total capacity in only 20 min. Chevrolet says the vehicle could handle multiple DC Fast Charges each day. Standard charging takes under seven hours using a dedicated 240 V charger. The vehicle comes standard with a 120 V charge cord.
The vehicle is set to go on sale this summer in California and Oregon before a broader rollout at a later date.
"If you can find a PS3 anywhere in North America that's been on shelves for more than five minutes, I'll give you 1,200 bucks for it." -- SCEA President Jack Tretton
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Bob Reeves flugelhorn mouthpiece. Size 42F with special shank to fit Couesnon flugelhorns.
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by Joseph Hosey
JOLIET, Ill. - A judge on Tuesday would not allow testimony to be used from a man who said that former Chicago area policeman Drew Peterson offered him $25,000 to find a hit man to kill Peterson's third wife, dealing a blow to prosecutors on the first day of the murder trial.
CHICAGO - Chicago's structural budget imbalance has been reduced substantially, with the latest projection showing a gap of $369 million in fiscal 2013, Mayor Rahm Emanuel announced on Tuesday.
CHICAGO - Illinois Governor Pat Quinn said on Monday he is calling a special legislative session in August for lawmakers to deal with "comprehensive" reforms to ease the state's huge unfunded pension liability.
LONDON - Michael Phelps won the right to call himself the greatest Olympian of all time when the U.S. team destroyed the field in the 4x200 metres freestyle relay on Tuesday to hand him his 19th medal.
AUSTIN, Texas - Tea Party favorite Ted Cruz scored a stunning upset over a longtime Texas state officeholder in a Republican U.S. Senate primary runoff on Tuesday, transforming Cruz into a national conservative star and marking a resurgence of the movement to shrink the size of U.S. government.
LOS ANGELES - Writer Gore Vidal, who filled his novels and essays with acerbic observations on politics, sex and American culture while carrying on feuds with big-name literary rivals, died on Tuesday at home in Los Angeles of complications from pneumonia, age 86.
RALEIGH, N.C. - Anand Shimpi is one of the most influential tech industry figures you've never heard of.


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- Kamehameha Day
- noun Date: 1925 June 11 observed as a holiday in Hawaii in commemoration of the birthday of Kamehameha I
New Collegiate Dictionary. 2001.
New Collegiate Dictionary. 2001.
Kamehameha Day — on June 11 is a public holiday of the state of Hawaii in the United States. It honors Kamehameha the Great, the monarch who first established the unified Kingdom of Hawaiokinai mdash; comprising the Hawaiian Islands of Niokinaihau, Kauaokinai,… … Wikipedia
kamehameha day — kəˌmāəˈmā(ˌ)hä noun Usage: capitalized K&D Etymology: after Kamehameha I died 1819 king of Hawaii : June 11 observed as a holiday in Hawaii in celebration of the anniversary of the birth of Kamehameha I * * * June 11, observed in Hawaii as a… … Useful english dictionary
Kamehameha Day — Kame′hame′ha Day n. June 11, observed in Hawaii as a holiday marking the birth of Kamehameha I … From formal English to slang
Kamehameha Day — June 11, observed in Hawaii as a holiday in celebration of the birth of Kamehameha I. * * * … Universalium
Kamehameha I — Kamehameha de Hawái. Soberano de la Isla de Hawái 1795 1810 Predecesor Kīwalaʻō … Wikipedia Español
Kamehameha — may refer to: *Kamehameha I, the first king of Hawaii *Kamehameha II *Kamehameha III *Kamehameha IV *Kamehameha V *Kamehameha Statue *Kamehameha Day, a Hawaiian public holiday *House of Kamehameha *Kamehameha Schools, a college preparatory… … Wikipedia
Kamehameha I — This article is about the first King of Hawaii. For other kings of the same name, see King Kamehameha (disambiguation). For other meanings of Kamehameha , see Kamehameha (disambiguation). Kamehameha I King of the Hawaiian Islands (more...) … Wikipedia
Kamehameha Statue — The Kamehameha Statue stands prominently in front of Aliokinaiolani Hale in Honolulu, Hawaiokinai. The statue had its origins in 1878 when Walter Gibson, a member of the Hawaiian government at the time, wanted to commemorate the 100 year… … Wikipedia
Kamehameha III — Rey de Hawái Kamehameha III de Hawái. Reinado 6 de junio de 1825 15 de diciembre de 1854 (29 años) Nombre … Wikipedia Español
Kamehameha Schools — Infobox School image size = 100px caption = The Kamehameha Schools seal. name = Kamehameha Schools streetaddress = 1887 Makuakāne Street city = Honolulu state = Hawaiʻi zipcode = 96813 country = USA religion = Protestant established = 1887… … Wikipedia


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Bookkeeping Services You Need to Know
3 min read
Probably the most essential things you need to consider if you would like your company to achieve the height of success is getting bookkeeping services. So that you can keep the business run easily, you have to record all of your financial transaction. Well, if you feel you can't handle this, you might employ a bookkeeping company.
With this particular company's help, you'll be given lots of assistance, including the next:
It's truly essential that you have your company transactions documented. Having a bookkeeping company, you'll be supplied with an archive system, that will reflect the risk of your company to thrive. For example, should you run a small company, an easy system just like a fundamental check out which will handle your receipts is best.
However, if you're managing a large business, a far more advanced records tracking system is going to be needed to make use of. Possibly, it may be either a check out that's linked to a pc system. With this particular, the bookkeeping company can keep close track of the transactions of the business in addition to result in the task easy.
Establish and Publish Records or Ledgers
A ledger is a listing of the price, revenue, and financial records that you would like to keep an eye on. With the aid of bookkeeping services, you'll be able to determine the quantity of the purchases and purchasers of the company with the ledger. Bear in mind the bigger your company is, there's a larger necessity for any bookkeeping services.
Development of Financial Statements
This really is another essential bookkeeping service that needs to be given into account. The financial statements are really in compliance towards the documents and records of the business. With this particular, you'll be able to check the earnings and expenses of the business. Using this method, you'll be able to find out if your company is becoming lucrative or otherwise. Furthermore, you'll be able to understand the effectiveness of the money flow of the business in addition to know vital reasons for your company.
You may still find several things that'll be included in a Bookkeeping services. Therefore, you have to pick the bookkeeping company which can provide you with the reassurance they is adequate precisely and appropriately. In so doing, you'll be able to reap these benefits:
Save money on Time
By getting a reliable bookkeeping company, you will not be worried about performing, especially if you don't possess the skills about this field. With this particular service, that you can do other essential things that are based on the great productivity of the business.
Financial Forecasting
By using your credit history, the bookkeeping company can make use of the financial tactic of the business thus, help it to succeed.
Real-time Reporting
With the aid of a bookkeeping firms company, you'll be supplied with monthly reports which are in compliance to what they've collected. With this particular, they can offer you update from the financial status of the business in addition to provide you with advice that you could apply in situation you will find issues that will cross your path.


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About the Book
This book of photographs is the end result of my first trip to Morocco in 2008. I had just bought my first DSLR, a Canon 400D and wanted to explore it's and my capabilities in the company of other more experienced photographers. I hoped to capture and share the beauty of both the varied landscapes and it's people especially it's children.
Features & Details
- Category Arts & Photography
Standard Portrait, 7.75×9.75 in, 20×25 cm
62 Pages
- Publish Date Nov 07, 2009
- Tags Atlas mountains, portraits, Marrakesh, Morocco, travel
About the Creator
I have only discovered my passion for photography in the last couple of years so I am enjoying being on such a steep learning curve. I am very excited about finding an outlet for my creativity and finding ways to share my work and I welcome comments as I am eager to improve. I 'm in my early 50's and live in Bristol, in the UK with my partner Mark.
Log in or create an account to post a comment.
6 Comments
costasek Bravo, Julia !
Before my 1st trip to Morocco I review the books. Yours impressed me a lot. Contact if you all are in Athens area, may be we can shoot together!
costasek Bravo, Julia !
Before my 1st trip to Morocco I review the books. Yours impressed me a lot. Contact if you all are in Athens area, may be we can shoot together!
Rachygraham this book is stunning !! truly inspirational!!
David Waterman Julia you hid your light under a bushel when you came to Morocco with me.
But now it shines for all to see.
Well done,
elsayed elsayad Julia, your photos are really amazing. I liked the portraits very much. all the shots are taken with love. You are an excellent artist.
crstrauss amazing shoots .well done.


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Sainthia: At least 50 people are feared dead and several others injured when Sealdah-bound Uttarbanga Express from New Coochbehar rammed into the rear of the Bhagalpur-Ranchi Vananchal Express at Sainthia station in Birbhum district early today.
15 bodies have been recovered, but a senior official said, on the condition of anonymity, that at least 50 people could have died. More than 150 have been injured. Rescue work is still on.
Heavy casualty was feared as three coaches, two unreserved and a luggage (SLR) van, of Ranchi-bound Vananchal Express turned into a mangled heap of steel due to the impact.
Sources in Suri hospital said that 15 bodies were brought to the hospital. Some injured were also taken to Sainthia hospital, but the number of dead brought there was not yet known.
Injured passengers were being taken to hospitals in Sainthia, and Suri, the district headquarter town.
The diesel engine of Uttarbanga Express was badly smashed. Eastern Railway sources in Kolkata have confirmed that the driver of the Uttarbanga Express, M C Dey, had died but there were no reports about the fate of assistant driver N K Mandal. The guard of the Vananchal Express, A Mukherjee, had also died in the accident.
The severity of the impact could be gauged with the fact that the roof of one of the coaches of the ill-fated train mounted the footover bridge across the platform.
According to sources, the accident occurred at 1.54 am when 3148 down New Coochbehar-Sealdah Uttarbanga Express rammed into 3404 down Bhagalpur-Ranchi Vananchal Express after overshooting the signal.
Vananchal was several hours behind the scheduled time of 20.54 pm and was leaving platform No. 4 at the time of accident.
The scheduled arrival and departure of Uttarbanga Express at Sainthia was 1.38 am and 1.39 am. It was not clear why the train, which was to halt at the station, arrived on a high speed.
The sources said the up line was clear and no train on that route has yet been cancelled.
Eastern Railway has opened control rooms following the accident. The stations and their phone numbers are Sealdah (033-23503535, 033-23503537), Malda (06436-222061), Bhagalpur (06412-4222433), Jamalpur (063444-3101)
Railway Minister Mamata Banerjee, Chairman of Railway Board Vivek Sahay, Railway Board Member (Electrical) Sudesh Kumar and Director General of Railway Health Service B K Ramteke, Eastern Railway General Manager V N Tripathy and other senior officials have left for Sainthia.
Relief trains from Rampurhat, Asansol and Burdwan have left for the accident spot, about 191 km from Kolkata.
Related stories:
Bengal train accident: Helplines


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2010 Topps Platinum Black SP Anthony McCoy SN 1/25
- Sold for: Start Free Trial or Sign In to see what it's worth.
- Item Category: Sports
- Source: eBay
- Sold Date: Oct 31, 2010
- Channel: Auction House Sell similar item on eBay
2010 topps platinum football. short printed chrome parallel. card # 147. seahawks anthony mccoy rookie card. black version sn 1/25!! first one in series. shipped bubble mailer.


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Vacant - Bunn, NC
Contact Frank Gombatz at 919-785-4249 or Gardner Reynolds 919-749-3177 for Franklin County, NC - 22 - 24+/- year old loblolly pines and a good mix of hardwoods, this tract is close to both Bunn and the town of Louisburg. This tract has tremendous timber potential with small creeks, several trails for ATVs and horses and very good hunting for deer, turkey and small game. There is access right off of Gardenbrook Lane & Ferrell's Bridge Road.
Data Provided by Triangle MLS, Inc.More Information for this listing


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Post By: guest | 01-21-2013 07:57 Reply
I need to create a separate Links page on www.nisdats.com
I am running Zen Cart 1.3.8a with the Cold Steel Template + Image Handler 2.
How would I make it so I can CLICK on Important Links and it would take me to a page where I can just list my external links?
Thanks for any advice.
Use EZ-Pages to create a link. Make the page title "Important Links" and fill in the Internal Link URL at the bottom of the page with the URL of the page you created. I'm using it that way on the Holzheimer site in my sig.
afo, Thanks for the reply but your "important links" is NOT clickable. at all.
I am trying to make 1 internal page where I can list all my links.
(all I need is to make the "Important Links" on the left bottom of my site CLICK-able.
Can any one help ??
One way to do it would be to use the Blank Sidebox mod, remove the sidebox header, and place a link to your Link Page in the body of the sidebox.


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Relative strength bodes well for Anadarko Petroleum, which could produce black gold for investors.
Jim Cramer says a market without breadth is a market not to be trusted.
National Oilwell will own 70% of the joint venture.
The deals with top U.S. companies such as oilfield services firms Schlumberger, Halliburton, Baker Hughes, and Weatherford are part of the Saudi Aramco's push to develop local manufacturing.