Accounting frauds, malfeasance, and financial crime are becoming a growingly serious problem. Incorrect financial reports show a false picture of income and financial position of a company. Decisions ...made by investors and other beneficiaries of financial reports based on false financial information cause immense damage not just to the users of information, but general public as well. Therefore, there is a clear interest of the whole financial public sector that the information presented in financial reports genuinely represents the financial position of a company. Numerous financial frauds from the past and the beginning of this century have seriously disturbed trust of a large number of users of financial information contained in financial reports. In accounting there have always been frauds followed by financial collapses, and lately there have been more frequent frauds and with more serious consequences for us all. Research results on financial frauds show that they can be different, depending on the region, fraud pattern, characteristics of perpetrators and victims who suffer the damage, but the essence remains very similar. The biggest frauds by users of financial reports and investors have been performed by presenting false, i.e. forged financial reports.
In the global quest for substitution of fossil fuels, biomass is regarded as one of the most promising alternatives. Thermochemical conversion is one of the dominant biomass-to-energy processing ...routes with pyrolysis as one of the options that gained importance in recent years. In this paper pyrolysis experiments of cheery tree samples were performed. The objective of this research was to determine selected physical and chemical properties of cheery related to thermochemical conversion. The samples were pyrolysed in a thermogravimetric analyzer in an inert, nitrogen, atmosphere at four different heating rates 1, 2, 5 and 10 °C/min. Pyrolysis occurred, as expected, in three step: loss of moisture and light volatiles, active and passive pyrolysis. With an increase in heating rate a lateral shift of the maximum rate of weight loss for the thermal decomposition to higher temperatures was observed, as well as an increase in the amount of residual char. Moreover, kinetic studies were performed using the Kissinger method. The activation energy was calculated to be 155.26 kJ/mol, while the pre-exponential factor was 1.685×1012 min-1. Obtained results are comparable to values reported in literature. Kissinger method is straightforward and offers the possibility for fast and reliable determination of kinetic parameters.
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