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The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.

Plasma electrolytic polishing (PeP) is mainly used to improve the surface quality and thus the performance of electrically conductive parts. It is usually used as an anodic process, i.e., the workpiece is positively charged. However, the process is susceptible to high current peaks during the formation of the vapour-gaseous envelope, especially when polishing workpieces with a large surface area. In this study, the influence of the anode immersion speed on the current peaks and the average power during the initialisation of the PeP process is investigated for an anode the size of a microreactor mould insert. Through systematic experimentation and analysis, this work provides insights into the control of the initialisation process by modulating the anode immersion speed. The results clarify the relationship between immersion speed, peak current, and average power and provide a novel approach to improve process efficiency in PeP. The highest peak current and average power occur when the electrolyte splashes over the top of the anode and not, as expected, when the anode touches the electrolyte. By immersion of the anode while the voltage is applied to the anode and counterelectrode, the reduction of both parameters is over 80%.

Caffeine is a verified bio-protective substance in the fight against the biodegradation of cellulose materials, but its ecotoxicity in this context has not yet been studied. For this reason, the ecotoxicity of flax-fiber-reinforced epoxy composite with or without caffeine was tested in the present study. Prepared samples of the composite material were tested on freshwater green algal species ( Hematococcus pluvialis ), yeasts ( Saccharomyces cerevisae ), and crustacean species ( Daphnia magna ). Aqueous eluates were prepared from the studied material (with caffeine addition (12%) and without caffeine and pure flax fibers), which were subjected to chemical analysis for the residues of caffeine or metals. The results indicate the presence of caffeine up to 0.001 mg/L. The eluate of the studied material was fully toxic for daphnids and partially for algae and yeasts, but the presence of caffeine did not increase its toxicity statistically significantly, in all cases. The final negative biological effects were probably caused by the mix of heavy metal residues and organic substances based on epoxy resins released directly from the tested composite material.

The petroleum industry is often faced with accidental spills and discharges that pollute valuable natural resources such as soil. The purpose of this study was to assess bioremediation potential of an on-site landfarming unit (LU), a highly economical solution that complies with the zero-waste policy, for bioremediation of the contaminated soil after an actual diesel fuel leakage in a fuel depot. The first aim was to evaluate the effects of different climates on hydrocarbon bioremediation. For this reason, a part of the contaminated soil was moved from the initial location with a sub-Mediterranean climate to an LU at another location with a temperate continental climate. Our results demonstrated that remediation in sub-Mediterranean climate is less effective than the remediation in a temperate continental climate. The second aim of this study was to evaluate the effect of different plant species on the microbial population during bioremediation. For that purpose, 365-day monitoring of phospholipid fatty acids (PLFA) was performed. Our results support the hypothesis that plant-assisted bioremediation can diminish toxic effects of diesel-polluted soil and that the changes in plant species during bioremediation cause changes in the microbial population.

Bone glue with sodium lignosulfonate is a protein-based adhesive. Their combination leads to strong binding necessary for the achievement of adhesive properties. However, biodegradation and ecotoxicity of materials composed of bone glue and sodium lignosulfonate has never been studied before. In this paper, the biodegradation potential of the mixture of bone glue, lignosulfonate and rape straw modified by water or NaOH on an agar test with aerial molds and in acute aquatic tests with mustard, yeasts, algae and crustaceans was analyzed. Epoxy resin as an ecologically unfriendly binder was used as a negative control and pure rape straw as a background. The results indicated that all samples were covered by molds, but the samples containing straw treated by NaOH showed lower biodegradability. The ecotoxicological effects varied among the applied model organisms. Artemia salina was not able to survive and S. alba could not prolong roots in the eluates of all samples (100% inhibition). Freshwater algae ( D. subspicatus ) were not significantly affected by the samples (max. 12% inhibition, max. 16% stimulation). The biomass of yeasts ( S. cerevisae ) was strongly stimulated in the presence of eluates in a comparison to control (max. 38% stimulation).