Development of a digital platform for controlling the engineering business, which implements the socio-economic task

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Contents

managing business capital

Introduction

1. Theoretical aspects of digital platform development for controlling the engineering business

1.1 Key concepts

1.2 Closed operating cycle of conversion of manufacturing capital into monetary capital. Digital Controlling Platform

1.3 Documents on the requirements for an application for invention and utility model patents

1.4 Forms of intellectual property transfer

2. Analysis of Russian and foreign waste management practices

2.1 Analysis of existing municipal solid waste incineration and disposal technologies

2.2 Formation of tariffs for municipal solid waste management in the Russian Federation and the Vologda region

2.3 Legal regulation on municipal solid waste management

3. Development of a project for the organization of municipal solid waste processing

3.1 Input data for the project development

3.2 Choosing a legal structure for business which is going to be created

3.3 Incineration as a technology for municipal solid waste management

3.4 Staff

3.5 Estimate of the licensing for the right to use a patent WO 009241

3.6 Patent invention claim "Method of capturing carbon dioxide from ambient air and flue gas emission"

3.7 Financial analysis and investment evaluation

3.7.1 Estimation of sales of products (services) in the project

3.7.2 Estimate of operational and technological costs by steps of project implementation

3.7.3 Estimating investment costs

3.8 Project funding

3.9 Payback period

3.10 Development of a digital platform for controlling the engineering business, which implements the socio-economic task

Conclusions

References

Appendixes



Introduction

Relevance of the research topic is determined by the urgent need to solve the socio-economic problem of reducing the negative impact on the environment and public health, the territory of the municipality from municipal solid waste and reducing its disposal. According to the President of the Russian Federation V. V. Putin, it is necessary to build an entirely new recycling industry and diffuse the best practices. The President also said at his press conference on December 20, 2018, that it is imperative to build 200 processing plants by 2020.

Recently, a lot of amendments have been made to the regulatory legal acts for handling municipal solid waste. I will mention but a few: Federal Law "On production wastes and their consumption", the resolution of the Government of the Vologda region №941. Besides, federal and regional programs are being created with funds to support and finance recycling and disposal projects. Such programs include: the national project "Ecologia", "Chistaya strana", "Vnedrenie nailuchshih dostupnih tehnologii", etc. In the Vologda region, a program for waste management, including municipal solid waste, has been approved.

Also, by 2024, the government is going to implement a comprehensive digital transformation of the Russian economy and social sphere within the framework of the national program "Digital Economy of the Russian Federation". The digital economy is a state program aimed at creating an ecosystem in which digital data is a key factor of production. It was approved by Resolution of the Government of the Russian Federation №1632-r of 28.07.2017 [1]. One of the best ways to solve this problem is to organize and transform business by using digital platforms.

The aim of my graduate qualification work is to solve this socio-economic problem by designing the waste processing, as well as the formation of cost and added market value of the monetary capital of the manufacturing-technological system using a digital platform of controlling the engineering business.

To achieve this goal it is necessary to implement the following:

- to study scientific publications of the university faculty of innovation management and manufacturing organization, to analyze Russian and foreign authors on the issue of research. On the basis of the analysis of publications to identify the key concepts for research and mathematical model and structure of the system of management accounting of an operational cycle of conversion of the manufacturing capital into monetary capital;

- to analyze the existing technologies for processing (burning) municipal solid waste (MSW) in Russian and foreign practice;

- to study the regulatory framework on waste management activities;

- to carry out a patent search for gas cleaning devices, study the procedure of registration of the patent for invention and useful model, forms of transfer of intellectual property rights, methods of estimation of cost of licenses of industrial property objects;

- to develop a project on establishment of municipal solid waste recycling business in the Vologda municipality;

- to carry out financial analysis and investment evaluation: to make a forecast of sales of products (services), estimate operational and technological costs by steps of the project implementation, explain the project financing funding, estimate the payback period of the project;

- to develop a digital platform for controlling the engineering business that is being created and that implements the socio-economic task;

- formulate conclusions in accordance with the set objective and tasks of the work.

The object of the study is an industrial and technological system of municipal solid waste (MSW) processing. The subject of the study is controlling the operational cycle of converting production capital into cash capital. The methodological rationale is systematic analysis and synthesis, search for new technical solutions, the method of operational cycle of conversion, the author of which is Doctor of Technical Sciences, Doctor of Economics, Professor Alexander Nikolaevich Shichkov, approaches and methods of the evaluation of intangible assets. The information rationale for scientific researches is the following: existing technologies for waste processing and utilization, scientific works of the Department of Innovation Management and Production Organization on development of digital platforms for engineering business and management accounting, electronic resources, official sites of waste processing and utilization enterprises, statistical data, federal standards, regulatory documents in the field of tax and accounting. The theoretical rationale for the research was the reseach of the following scientists: A.N. Shichkov together with N.A. Kremlyova and A.A. Borisov, S.G. Falko, A.M. Karminsky, A.A. Zhevaga.

Brief description of the chapters. The introduction of the paper focuses on the relevance of the topic of graduate qualification work. The goal and objectives of the graduate qualification work, determine the methodological and information rationale.

In the first chapter of the graduate qualification work theoretical aspects of development of a digital platform of controlling engineering business are considered.

The second chapter analyzes the Russian and foreign practices of waste management, namely: analysis of existing technologies for the combustion and disposal of MSW, the formation of tariffs for MSW management in Russia and the Vologda region, in particular the legal regulation on the issue.

The third chapter highlights the project on municipal solid waste management which has been developed. Financial analysis and evaluation of the project investment have been carried out. The profitable components of the developed business have been identified. Operating and technological costs of the project implementation steps are estimated. A search for sources of funding has been carried out. Thus a digital platform for controlling the engineering business, which solves social and economic problems mentioned above, has been developed.

Finally the results of the work in accordance with the objectives and purpose of the study are formulated. The practical significance of the study and the possibility of using the results of the research in the organization of projects that solve the socio-economic problem of disposal of municipal solid waste in the region and the Russian Federation are determined. The results of the study were reported at the International Scientific Forum "Molodye issledovateli - regionam" and the 48th VSU Scientific and Practical Conference.



1. Theoretical aspects of digital platform development for controlling the engineering business

1.1 Key concepts

In Russia, waste is divided into classes in accordance with the criteria established by the federal executive authority responsible for state regulation in the field of environmental protection, depending on the degree of negative impact on the environment:

- class 1 - extremely hazardous (containing mercury, arsenic, trichlorinated biphenyl, tetraethyl lead and other poisonous substances - thermometers, mercury-containing lamps, galvanic elements, etc.);

- class 2 - high-risk (leaded copper cables, batteries, etc.);

- class 3 - moderately hazardous (gasoline, diesel fuel, cement, various oils, etc.);

- class 4 - low-hazard (oil sludge, construction and household waste, tires, certain types of plastics, bitumen, roofing felt, products containing bronze, computer and office equipment, manure, etc.);

- class 5 - practically non-hazardous (shells, wood shavings, wood packaging, certain types of plastics, ash, paper, human food waste).

Waste recycling - use of waste for production of goods (products), performance of works, rendering of services, including reuse of waste, including reuse of waste for its intended purpose (recycling), its return to the production cycle after appropriate preparation (recovery), as well as extraction of useful components for their reuse (recovery).

Municipal solid waste (MSW) is waste generated in residential premises in the process of consumption by individuals, as well as goods that have lost their consumer properties in the process of their use by individuals in residential premises in order to meet personal and domestic needs. Solid municipal waste also includes waste generated in the course of activities of legal entities, individual entrepreneurs and similar in composition to waste generated in residential premises in the process of consumption by individuals. [2]

To disclose the content of the term "controlling engineering business", let's consider the types of accounting applied at the enterprises of production sphere of activity.

Book accounting is the formation of the documented systematized information on objects provided by the present Federal law, according to the requirements established by the present Federal law, and drawing up on its basis of accounting (financial) reporting [3].

Tax accounting is a system of generalization of information to determine the tax base on the basis of these primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation [4].

To understand management accounting it is necessary to consider the concepts of controlling. In the opinion of S. G. Falco controlling is a system of information-analytical, methodical and instrumental support for managers of an enterprise to achieve the goals set, ensuring the implementation of the management cycle in all functional areas and processes by measuring resources and performance [5].

Controlling is the process of setting objectives, of planning and controlling (in the sense of steering and regulating) in the business fields of finance and production. Controlling embraces such activities as decision-making, defining, determining. [6]

From the point of view of A.N. Shichkov, controlling is an instrument of operational management, including: organization of production, management accounting and innovative activity.

The organization of production is determined by the formation of production and technological systems of technological modifications and finished products. Production and technological systems (PTS) is a minimum complex of tangible and intangible assets (IA), which ensures the receipt of products (technological conversion) of market value. [7]

Management accounting is the organization of production in money equivalent.

Innovation activity is the activity aimed at mastering product and technological innovations providing the required cost and added market value of products and services.

Innovation project is a set of technical, product and institutional solutions (innovation resources) to be developed over a given period of time, ensuring the growth of GRP, tax returns of municipal and regional budgets, job creation, increase in the value of intangible assets and shares of enterprises in the stock market. [7]

To substantiate the choice of the legal form of the enterprise on processing of MSW, let's consider the peculiarities of creation of a joint stock company.

A joint-stock company is a business company whose authorized capital is divided into a certain number of shares [8]. The authorized capital of the company is formed from the nominal value of the company's shares acquired by shareholders. [9]

Ownership equity (net worth) is commonly referred to as equity capital of a joint stock company. Share capital is the difference between total assets and liabilities.

Equity capital of a joint-stock company is the aggregate of financial resources of an enterprise. Sources of equity capital are funds of participants (founders) and financial results of the company.

Ownership equity, as an indicator of financial statements, consists of:

- additional capital (formed as a result of revaluation of assets, receipt of emission income, gratuitously received valuables);

- retained profit (formed at the expense of effective activity of the enterprise, remains at its disposal);

- reserve capital (reserve fund created from net profit; consumption fund, etc.). [10]



1.2 Closed operating cycle of conversion of manufacturing capital into monetary capital. Digital Controlling Platform

The closed operating cycle of converting productive capital into monetary capital consists of four processes.

Production capital formation:

1. Formation of fixed assets of the production capital of the production and technological system for each technological process, which has a given characteristic of business.

2. Formation of technological costs, necessary and sufficient for the production of products with the required cost and consumer properties, providing it with competitive advantages in the domestic and foreign markets.

Formation of monetary capital:

3. Implementation of the production process (conversion of production capital), providing the planned business waste and added market value of products.

4. Development and assimilation of product and (or) technological innovations providing the required proportion of cost and added value of products.

Characteristics of fixed assets business, epure vectors of cash flows in the operational cycle of conversion and a useful parametric model of management accounting are the starting points for the innovation passport of the enterprise.

The parametric model of conversion operation cycle is described by parameters, which are vectors of monetary flows:

Umf - main funds of a manufacturing capital including fixed assets (tangible assets) and intangible assets;

Ctc - technological costs, including operating costs, which form the consumer properties of products and business waste;

Vev - the expenses for the products are equal in the management accounting for the collinear difference between the vector of the monetary flow of technological costs and the vector of the monetary flow of business waste;

Vav - added market value of products equal to the collinear sum of vectors of monetary flows, including: vector of value added tax, vector of property tax, vector of "revenue" in the form of net profit of business owners, vector of depreciation of tangible assets, vector of depreciation of intangible assets and vector of business waste;

Qmc - production capital is equal to the sum of the vector of cash flows of technological costs Ctc and the vector of main funds Umf. These vectors are formed from different sources, so they have different directions and are orthogonal;

Vsv - monetary capital is equal to the sum of the monetary flow vector of the expensive value Vev of products formed in the manufacturing-technological system of the enterprise and the monetary flow vector of the added market value Vav of products formed by marketing technologies, therefore their sum is orthogonal.

All parameters are changing at the same time. [11, 12]

Figure 1 shows the vector form of the equilibrium operating cycle of conversion of the production capital of the production and technological system into monetary capital in the form of manufactured and sold products [13].

Figure 1. Management accounting and innovation activity in conversion operation cycle in the form of monetary flow vectors

The equilibrium operational cycle of conversion is accepted as a coordinate system for the study of the vector field of the operational cycle of conversion, the criterion of the equilibrium of the operational cycle to the equal ratio of sales volumes Vsv to the manufacturing capital Qmc, the criterion of the equilibrium of the manufacturing capital k0 equal to the ratio of technological costs Ctc to the main funds Umf, the marketing criterion M equal to the ratio of the cost price of the production to the added market value and equal to the unit.

The vector equation of production capital is presented in the form of a vector isosceles rectangular triangle 1-3-4. The vector equation of monetary capital in the epure is represented in the form of vector isosceles rectangular triangle 1-2-3.

According to the principle of equilibrium in management accounting all parameters are dimensionless, measured from 0 to 1.

The digital platform of the controlling enterprise of engineering business is an integrated complex of operational management tools, formed on the basis of IT-technologies and including the organization of manufacturing, management accounting and innovation activities, which ensure continuous growth of the share of exports of products, the consumer properties of which and technologies have competitive advantages in the foreign market.

In the terms of digital and innovative market economy mathematical tools in the form of a block diagram of a useful parametric model, implemented from digital electronic blocks, is the intellectual property (intangible asset) of each enterprise of engineering business.

Figure 2 presents a useful model of the closed-loop management accounting system, including the input blocks of the planned parameters of production capital 1, 2, connected with the block of parameters of production and technological system 4, implementing the conversion of production capital into monetary capital in the form of block 5 of manufactured products with the required cost price and consumer properties and block 6, products with the required added market value connected to the block of output parameters in the form of block 10 of sold products corresponding to the real production cycle and blocks of estimation of differences between calculated and measured values of output data - blocks 3, 7, which form recommendations of the required proportions of conversion parameters by mastering technological (block 8) and product innovations (block 9).

1.3 Documents on the requirements for an application for invention and utility model patents

Civil Code defines inventions as technical solutions in any area related to a product or method, including the use of a product or process for a particular purpose.

There are three main requirements to qualify for an invention patent: novelty, presence of inventive step, and industrial applicability.

Figure 2. The closed-loop management accounting system

Invention must be generally not known from a technical level (i.e., not known in the world of information on solutions with the same function), non-obvious from a technical level to a person skilled in the art and must be economically or socially applicable.

A utility model is a technical solution related to a device.

Utility models are patentable if they satisfy criteria of novelty and industrial applicability. [8]

An application for a patent for an invention must relate to one invention or to a group of inventions linked together so that they form a single inventive concept (unity of invention requirements). An application for a utility model patent must relate to a single utility model (requirement of unity of utility model).

The application for a patent must include:

1) an application for the grant of a patent indicating the author of the invention or utility model and the applicant - the person who is entitled to a patent, as well as the place of residence or location of each of them;

2) a description describing the nature of the invention and the utility model in a manner sufficient to enable a person skilled in the art to carry out the invention or utility model;

3) a claim which clearly expresses the essence of the invention and is based on its description. For a utility model, the claims must relate to a single technical solution which clearly expresses its nature and is wholly based on its description;

4) drawings if they are necessary to understand the nature of the invention or the utility model;

5) an abstract.

The filing date of the application shall be the date of receipt by the Federal Executive Body in the Field of Intellectual Property of the application containing a request for the grant of a patent, a description of the invention or utility model and drawings, if there is a reference to them in the description, and if the said documents are not submitted simultaneously, the date of receipt of the last of them. [8]

Consider the structure of the application for an invention patent and a utility model. The application for the grant of a patent shall be executed in accordance with the form of submission and consideration of documents which are the basis for legally significant actions on state registration of inventions and utility models and their forms.

Description in which the index(s) of the current edition of the International Patent Classification (IPC), to which the invention (group of inventions) or utility model (group of utility models), their name and the following sections belong, should be specified(s), their name and the following sections:

- the field of technology to which the invention or utility model relates;

- the technical level;

- disclosure of the essence;

- a brief description of the drawings (if they are contained in the application);

- implementation;

- a list of sequences (if the nucleotide and / or amino acid sequences are used to characterize the invention);

- information on the results of clinical studies of drugs and preclinical studies of drugs (patent for an invention).

A claim designed to determine the scope of legal protection of a utility model granted on the basis of a patent. It may consist of independent and dependent clauses, the latter specifying and supplementing the independent clause. The scope of protection is determined by the independent claims.

Drawings explaining the nature of the invention / utility model:

1. Drawings explaining the essence and description should not contradict each other.

2. Instead of drawings explaining the essence of the invention or utility model, other materials explaining the essence may be presented in the form of graphic images (diagrams, graphs, drawings, epure images), photographs and tables.

3. Figures are presented if it is not possible to illustrate the subject matter of the patent with drawings or diagrams.

4. Photographs are presented as a supplement to graphic images.

The abstract to the application is a summary of what is contained in the description. It includes information on the purpose and scope of the invention (utility model), the nature of the invention (utility model) (i.e., in essence, a listing of the features of an independent claim), and the technical result.

The contents of the abstract are not taken into account in the examination of the application and the abstract is not published in the utility model patent. For a patent for an invention, the examiner prepares his own version of the abstract. [14, 15]



1.4 Forms of intellectual property transfer

Objects of intellectual property may be transferred by commercial and non-commercial means. Non-commercial methods - interaction takes place at the level of exchange or transfer of scientific and technical information or at the level of cooperation.

Agreements on transfer of intellectual property rights (commercial methods):

1. The License Agreement, in accordance with Article 1235, Part 4 of the Civil Code of the Russian Federation, is the basis for the transfer of rights to such intellectual property objects as patents and trademarks. Within the framework of this Agreement, the right holder (licensor) shall grant the licensee the right to use the results of intellectual activity owned by him/her to a certain extent.

2. Agreement on the alienation of exclusive rights. One party (the right holder) transfers or undertakes to transfer the exclusive right belonging to it to the result of intellectual activity or to the means of individualization in full to the other party (the acquirer). [8]

3. Commercial Concession Agreement is an agreement on the basis of which the right holder grants a certain user the right to use in commercial activities a set of exclusive rights (trademark and service mark, production secret and company name). The transfer of rights may be made for a period of time or indefinitely, but on a compensatory basis. In case of transfer of the rights to use a patent for inventions and a utility model, the contract of commercial concession shall not be applied. [16]

When entering into licensing agreements and agreements on the alienation of the exclusive right to transfer intellectual property rights, it is necessary to assess the value.

Acceptable methods for the valuation of identifiable intangible assets and intellectual property fall into three broad categories. They are market based, cost based (cost approach), or based on estimates of past and future economic benefits (income approach). [17]

The income approach involves discounting the cash flows (future economic benefits) generated by the investee or capitalizing the annual net income (benefit, effect) from the investee, including income from the possibility of providing others with access to economic benefits from use of the investee on a recoverable basis. The value of the asset depends on its ability to generate income. When applying the income approach, the appraiser takes into account the following provisions:

a) future cash flows generated from economic benefits generated by the subject of the valuation. In general, the benefit may be formed from cost savings, relief from royalty, profit advantages, real license fees, royalty payments, excess income or other benefits;

b) the period during which the subject of assessment is capable of producing economic benefits is usually limited by the duration of legal protection or the duration of the license agreement. The duration of the useful life of an object of evaluation may be reduced based on the economic inexpediency of its further use;

c) the discount rate is calculated by one of the following methods: based on the analysis of market indicators reflecting the profitability of the objects similar to the object of assessment; based on the weighted average cost of capital of the organization (business) using the object of assessment; in the cumulative way based on the determination of risk-free rate of use of funds, the expected level of inflation and the amount of premium for risks associated with the investment in the object of assessment;

d) the capitalization rate may be used when applying valuation factors, such as price/profit multipliers, or when adjusting the discount rate to reflect any future increase in cash flow from the use of the valuation object in the post-forecasted period;

e) in addition to capitalization of income from the use of an intangible asset, it is necessary to take into account any tax benefits and advantages available to the owner of the object of assessment, including the effects of amortization of the assessed intangible asset, in accordance with the norms of current legislation, and to introduce appropriate adjustments into the cash flows.

Cost approach - based on the study of the possibilities of the investor in the acquisition of intellectual property and proceeds from the fact that the buyer will not pay for the object of more than the cost of obtaining a similar purpose and quality of the object. Such an approach can lead to objective results, if it is possible to estimate the cost of creating a similar object and its wear and tear under the condition of a relative equilibrium between supply and demand in the market. The value determined with its help, as a rule, limits the lower price level of the intellectual property object, because the developer cannot be interested in selling the object if the price offered by the buyer does not reimburse all its costs.

The comparative approach is based on the fact that entities carry out sales transactions by analogy, i.e., based on information on similar transactions in the past. This method involves collecting market data on sales and offers for items similar to those being valued.

Prices for similar objects are then adjusted to take into account the parameters by which the objects differ from each other. Once prices have been adjusted, they can be used to determine the market value of the property being valued. [18]

The main steps of the evaluation procedure include:

- market research for the purpose of collecting information on completed transactions, quotations, offers to sell objects similar to the object of assessment;

- selection of information in order to increase its reliability and obtaining confirmation that the transaction took place in free market conditions;

- selection of suitable units of measurement and comparative analysis for each selected unit of measurement;

- comparison of the evaluated object with objects sold or sold on the market, on separate elements of price adjustment of the evaluated object;

- determining the value of the evaluated object by analyzing comparative characteristics and reducing them to one value indicator.

The assessor has the right to independently determine the need for certain evaluation approaches and specific evaluation methods within the scope of each approach.

In case of using several approaches to evaluation, as well as the use of several evaluation methods within any of the approaches to evaluation, preliminary coordination of their results is carried out in order to obtain an intermediate result of the evaluation of the object of evaluation by this approach. When agreeing on materially different interim assessment results obtained by different approaches, the report shall reflect the analysis performed and identify the reason for the differences. A material difference is recognized when the result obtained using one approach (method) is outside the range of the value of the other approach (if any) specified by the valuer.

After the approval process, in addition to the total value of the evaluated object, the valuer has the right to make a judgment about the possible limits of the range in which it believes this value may be located, unless otherwise specified in the valuation assignment. [19]



2. Analysis of Russian and foreign waste management practices

2.1 Analysis of existing municipal solid waste incineration and disposal technologies

Analysis of statistical data of Rosprirodnadzor on waste handling, storage and processing has shown that more than 6.2 billion tons of waste is generated annually in Russia, including 55-56 million tons of solid municipal waste (MSW). The existing methods and means of waste management in Russia provide recycling only 8% of the total volume, which has led to the accumulation of more than 100 billion tons of solid waste in dumps and storage facilities and the filling of more than seven million hectares of land. [20]

According to Rosreestr, there are about 211 waste treatment facilities in Russia for 2019; according to Rosprirodnadzor, there are 60 waste sorting facilities and 10 incinerators in Russia [20, 21].

In the Vologda Oblast, the main source of municipal solid waste is the population, which as of January 1, 2019 amounted to 1,167,713 people. According to the data of Vologdastat, about 757.5 thousand tons of solid municipal waste is generated annually in the region, of which about 496 thousand tons fall on apartment buildings and individual residential buildings. [22, 23]

Currently, the Vologda Oblast has 41 municipal solid waste disposal facilities included in the State Register of Waste Disposal Facilities (SRDF): 39 municipal solid waste landfills, 2 municipal solid waste storage sites. At the same time, a significant part of the facilities has a capacity of up to 3,000 tons per year.

In addition to the waste disposal facilities included in the SRDF, the Vologda Oblast has a large number of facilities for the unauthorized disposal (long-term storage and disposal) of municipal solid waste - open sites. [22]

Not all facilities comply with the requirements of environmental legislation, as a result of which hazardous air poisonous gases are released at landfills and unauthorized dumps, which affects the health of people who live near landfills or work nearby. The soil also becomes unsuitable for agricultural use near burial sites. Therefore, to solve this problem it is necessary to take measures aimed at reducing the number of landfills and unauthorized dumps. For this purpose it is necessary to create MSW processing, sorting and burning facilities that meet the requirements of environmental legislation.

Let's consider incineration complexes in the Russian Federation, the information on which is available in the Internet resources:

- Speczavod № 1, Vladivostok;

- Speczavod № 2 "EcoTechProm" is located in the north of Moscow. The volume of processing is 150 thousand tons per year;

- Speczavod №3, Moscow. Processing volume - 200 thousand tons per year;

- Rudnevo waste incineration plant is located in the south-east of Moscow. The volume of processing is 230 thousand tons per year. It is currently undergoing reconstruction until 2021;

- Waste incineration plant №4, Moscow.

Let's consider the technology of Speczavod №2, based on MSW combustion in waste heaters on inclined grate (figure B.1 of appendix А):

1. Receiving compartment and receiving hopper MSW. Municipal wastes are delivered to the plant by trucks. The garbage trucks are weighed and tested for absence of radiation. Then, the machine dumps the garbage in the bunker, the volume of which is 39 thousand m3. Two bridge grab cranes distribute garbage across the bunker and remove bulky items from the total mass of household waste, after which the garbage is loaded into the boiler receiving hoppers.

2. Steam boiler with grate for combustion MSW. After loading the waste into the boiler funnel, it is fed to the grate, where it is burned. The primary air heated to +170°C is supplied through the gaps between the grate bars, which is necessary for burning garbage and cooling the grate bars. Secondary air is supplied via nozzles from the common air intake on both sides of the boiler furnace.

The gases produced by combustion at a temperature of approx. 900°C are fed into the steam boiler, where the heat is disposed of and the gas temperature is reduced to 240°C. The steam produced in the boiler at a pressure of 15 atmospheres and a temperature of 240°C is directed to one of the three turbo-generators with an electrical output of 1.2 MW each. 1/3 of the generated electricity fully meets the plant's own needs, and the rest is supplied to the city power grid of PJSC Mosenergo. The steam produced also covers the plant's own heating needs, the rest of the steam is cooled in air condensers, and the resulting water at the outlet is used again in the process cycle.

3. Slag compartment. The slag produced by burning the waste on the grate is sent for cooling to a water bath, from where it is discharged to a conveyor belt, which is used to feed the slag hopper. Ferrous metals are separated from slag in the course of movement into the storage bin and then pressed and sold for processing, the annual volume of which is about 1.5 thousand tons. Slag is 25% of the recycled amount of waste by weight and 1/12th of the volume. Slag from the storage bunker is packed and sent to landfills, and it can also be used for backfilling roads or making paving tiles.

4. Gas cleaning system. The company has organized a four-stage gas cleaning system, which fully meets the requirements of European standards for emissions of harmful substances, and in some areas even exceeds them.

Produced products: electricity, curbstone, granules fillers. [24]

Lack of sufficient information base for assessment of technological process parameters, parameters of operational cycle of conversion of municipal waste incineration business has led to the necessity of analysis of foreign enterprises-analogues on waste processing.

Let's consider foreign incinerators, the information on which is available in the Internet resources:

1. COVANTA Dublin Waste To Energy, Dublin, Ireland.

2. COVANTA Haverhill, USA.

3. Vantaan Energia, Vantaa, Finland.

4. Lincolnshires's Energy from Waste Facility, Lincoln, UK.

Let's look at COVANTA technology in more detail. It is a global corporation providing waste management and incineration services. Every year, COVANTA waste to energy companies burn 20 million tons of waste from municipalities and businesses and produce enough energy to feed one million homes.

Dublin, Ireland.

Capacity:

- at least 600,000 tonnes of waste processing annually;

- electricity for over 100,000 homes;

- heating potential for 50,000 homes.

Technology.

Waste trucks are weighed when arriving at the facility. Household and commercial waste is unloaded onto the tipping floor and pushed into a storage pit and thoroughly mixed. The tipping and waste storage areas are maintained under negative air pressure so that the odours associated with waste are captured in the combustion process and destroyed.

Once fed into the combustion chamber, waste is combusted in a self-sustaining process at a temperature greater than 950 degrees Celsius. As waste is burned, the heat converts water in the steel tube-lined walls into steam. The steam turns a turbine-driven generator to produce electricity and may be used for district heating. A small portion of the electricity is used to power the facility with the remainder exported to Ireland's national grid.

Steam from the process is cooled, condensed back into water and returned to the boiler tubes, making it an efficient "closed loop" system.

After combustion, the volume of waste is reduced by 90%, leaving an inert ash and metal. Bottom ash is sent off site where metal is recovered for recycling and the ash is put to beneficial reuse. Fly ash collected in the air pollution control equipment is put into silos and removed from the site in sealed containers by a licensed contractor.

State-of-the-art air pollution control equipment ensures that emissions are in compliance with stringent standards. Acid gases are neutralized using lime in a semi-dry scrubber reactor and activated carbon is injected for heavy metal control. Baghouse controls emissions of particulate matter and employs thousands of fabric filter bags. Flue gas receives final treatment in a wet scrubber that uses water to reduce temperature and remove hydrogen chloride. It also uses a sodium hydroxide solution to remove sulfur dioxide.

Throughout this process, the control room closely monitors emissions through a real-time continuous emission monitoring system and controls a number of other automated systems inside the facility. [25]

The scheme of the technological process is presented in figure А.2 of appendix 1.

Haverhill, USA.

Capacity:

- 602250 waste processing annually;

- electricity for over 40000 homes;

- up to 49 megawatts from one condensing steam turbine generator.

EFW COVANTA, Haverhill technology. Waste trucks for collection and handling of municipal solid waste dump the garbage on the floor. The front loaders then push the waste into the quarry, where it is fed into the boiler intake chutes using bridge grabbers. The garbage is dosed onto a reversing grate, where the combustion process takes place. As a result of the combustion process, heat is released and transferred to the surface of the boiler pipes, where the water inside the pipes turns into superheated steam. The steam is then sent to the turbine/generator, where the mechanical energy is converted into electricity. [26]

The scheme of the technological process is presented in figure А.3 of appendix А.



2.2 Formation of tariffs for municipal solid waste management in the Russian Federation and the Vologda region

Starting from January 1, 2019, new requirements for solid waste management were introduced in Russia. Prior to the introduction of the requirements, homeowners paid for garbage removal depending on the area of ownership, while the management company performed the functions of garbage removal. Since 2019, the function of the management companies is to maintain garbage pipes and container yards, and regional operators are responsible for handling, disposal, burial and removal of solid waste. The fee is calculated on the basis of the number of citizens living in residential premises.

In the Vologda municipality, the regional operator is Aqualine LLC. As of May 31, 2019, the tariff for the population in the city is 140.28 rubles per month per person. [27] Figure 3 shows the tariff structure of the regional operator.

Figure 3. Structure of the unified tariff of the regional operator for 2019

Thus, when organizing a waste incineration plant, the source of income of the company will be the share of waste disposal at landfills from the total fee for waste management.



2.3 Legal regulation on municipal solid waste management

Waste management activities are regulated in the Russian Federation at the legislative level:

1. The Federal Law of 24.06.1998 №89-FZ "On Production and Consumption Wastes" defines the legal basis of production and consumption waste management in order to prevent the harmful impact of production and consumption waste on human health and the environment, as well as the involvement of such waste in the economic turnover as an additional source of raw materials. [1]

2. The Decree of the Government of the Russian Federation of 16.08.2013 №712 "On the order of passportization of wastes of I - IV classes of danger" defines the order of passportization of wastes of I - IV classes of danger. [28]

3. Order of the Ministry of Natural Resources and Environment of the Russian Federation of 05.08.2014 №349 "On Approval of the Methodological Instructions for Development of Draft Waste Generation Norms and Limits on Their Disposal". The Methodological Instructions establish a unified approach to the development and general requirements for the content and design of draft standards of waste generation and limits on their disposal, which justifies the proposed treatment of all wastes generated in the process of economic and other activities of the business entity, by their use, decontamination, disposal, as well as transfer to other business entities for their further use, neutralization and disposal. [29]

4. The order of the Ministry of Natural Resources of Russia from 25.02.2010 №50 "About an order of working out and the statement of specifications of formation of a waste and limits on their placing", establishes requirements to preparation and representation of documents and materials for the statement of maximum admissible quantities of a concrete kind of a waste directed on placing in concrete objects of storage of a waste and objects of burial of a waste taking into account ecological conditions in territory on which such objects are located. [30]

5. Resolution of the Government of the Vologda Oblast of 22.10.2018 "On Approval of the Waste Management Programme, including Solid Municipal Waste". The purpose of the program is to create an effective regional system of waste management, including municipal solid waste, which ensures minimization of accumulated environmental damage, reduction of environmental pollution by production and consumption waste, prevention and reduction of waste generation, their involvement in the reuse. [22]



3. Development of a project for the organization of municipal solid waste processing

3.1 Input data for the project development

Creation of the enterprise on burning and processing of municipal solid waste in municipal formation of Vologda, providing the decision of a social and economic problem on decrease in negative influence on environment, clearing of territory of municipal formation from a solid municipal waste and decrease in volumes of burial, and also formation of the expenses and added market value of the monetary capital of industrial and technological system is offered.

In the list of services offered to create the enterprise concern: processing of a municipal waste at the expense of their burning, electro- and heat supply of the population, and also manufacture of finished goods and raw materials for the metallurgical, building, hothouse and food-processing industry at the expense of effective use of business waste, such as:

- emissions of gases into the atmosphere;

- residual resources after incineration and sorting.

The following options (directions) of realization of wastes from processing of MSW are offered:

1) bottom ash - production of curbs, street slabs, building structures;

2) metals - for processing (delivery to scrap metal or ferrous and non-ferrous metallurgy enterprises);

3) CO2 - fertilizer, dry ice, beverage, fuel, etc.

The remaining resources, such as fly ash, are disposed of because they contain heavy chlorides and heavy metals that are not suitable for reuse.



3.2 Choosing a legal structure for business which is going to be created

Under the current legislation, EcoEnProm Joint-Stock Company has been selected as a legal entity to identify an organizational and legal structures of legal entities (nonpublic).

When establishing a company, it is necessary to establish the charter capital, approve the charter, elect management bodies, approve the registrar of the company and the terms of the agreement with him/her. Approve the monetary value of securities, property rights and other rights that have a monetary value and are contributed by the founder as payment for the shares of EcoEnProm.

When establishing EcoEnProm Joint-Stock Company, the founders may approve the auditor. Then the decision on establishment will contain the results of the founders' voting and the decision on approval of the auditor of the joint-stock company.

The founders of the company should conclude a written agreement on its establishment, which determines the procedure for joint activities to establish the company carried out by them, the amount of authorized capital, categories and types of shares to be placed among the founders, the amount and procedure of payment, rights and obligations to establish the company. The agreement on the establishment of a company is not a constituent document and is valid until the expiration of the period of payment for the shares to be placed among the founders defined by the agreement. [9]

Advantages of the joint-stock company over other organizational forms:

- a greater credit of trust is provided than that of limited liability companies;

- has an opportunity to attract investments through additional issue of securities (for modernization and/or reconstruction of the main technological equipment);

- absence of personal material responsibility of participants and shareholders.

It is proposed to form the amount of the authorized capital in the amount of 100,000 rubles. The nominal value of the share is 100 rubles. The number of issued shares is 1000.

3.3 Incineration as a technology for municipal solid waste management

Appendix B (figure B.4) shows the technology of municipal solid waste processing, which consists of five processes.

1. Waste delivery and storage. Municipal waste is delivered by the regional operator LLC "Aqualine" to the receiving department, where it is weighed, checked for the absence of radiation and discharged into the storage bin. Two grab cranes distribute the CRM to the hopper to ensure even density of waste, after which the waste is loaded into the feed hopper with level of discreteness - 14 tons per hour.

2. Combustion and energy recovery. After loading, the waste is fed to the grate using a feeder, where it is burned. In parallel, the air required for combustion is supplied from the storage tank. This solves the problem of accumulation of harmful gases in the hopper. The combustion temperature in the boiler is from 1100 to 1300єC. In addition, methane is fed into the boiler furnace to maintain the temperature at the same level and to ensure uniform combustion. Gases are maintained in the system at temperatures exceeding 950єC for more than 2.5 seconds, thus ensuring the decomposition of dioxins and the neutralization of nitrogen oxides.

Heat is transferred to the boiler pipes, where the water is heated and transferred to the state of saturated steam in the boiler drum. The steam is directed to the turbine through the boiler and economizer, where under the influence of temperatures it becomes superheated steam (t 400 to 600єC). Steam disperses the turbo-generator and generates 15 MW of electricity, which fully supplies the production and population of 100,000 people. One-tenth of the electricity produced is spent on the company's needs.

The steam, passing through the turbine, enters the condenser, where it condenses and returns to the boiler pipes, thus continuing to work on the Renkin's cycle. The water used in this process undergoes additional treatment in the water magnifier. The pumps ensure the circulation of the steam power plant. In addition to steam cooling, the condenser also acts as a boiler. Water, cooling steam, is heated up to 120єC and provides the function of heating the population (potential - 26 thousand people).

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