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CONCRETE WITH
GLASS AGGREGATES
BUSINESS PLAN
January
2016
1
Concrete with Glass Aggregates Business Plan
2
3
4
Executive Summary
Project Overview/Services
Market Analysis
Competitor Analysis
5
6
7
Market Segmentation and Marketing
Strategy
Financial Plan
Notes
TABLE OF CONTENTS
Concrete with glass aggregates is a research project or subject developed in France during the
preparation of the Masters in Research in the University of Cergy Pontoise as a potential material to be
inducted in the concrete industry in order to achieve sustainable building. In accordance with the new
plans in civil engineering, concrete with glass aggregates represents one of the most innovative products
to maintain an eco-friendly non polluted environment.
The product came as a solution to save the cement and glass industries which are facing a lot of
challenges due to the high greenhouse gases emissions, the intensive use of energy and
the intensive use of the earth’s natural resources. The current situation of discarding waste
glass to landfills is also not offering an environmental friendly management for the waste
glass, due to the no biodegradable form of the waste glass.
MISSION
“To be the leading sustainable and green building industry in the Europe region within 3 years, by
providing a product to the concrete and civil industry that can achieve both environmental and
economical incomes.”
MARKET OPPORTUNITY
In a continent where a large percentage of the construction use the traditional concrete and cement
mixes . The need to a new innovative product to replace the usual methods emerges as the domain of
construction is becoming the number source of pollution and CO2 emissions within few years.
Concrete with Glass Aggregates Business Plan
1.EXECUTIVE SUMMARY
1.EXECUTIVE SUMMARY
Glass waste is representing urgent environmental problems all over the world.
The best solution to overcome over the environmental impact of these glass wastes is to reuse them.
Recycling of these wastes will help to conserve the earth’s natural resources, minimizes the landfills
spaces and saves energy and money
Recycling Volume of Waste
Glass Containers over
Recent 10Years. Units Tons
.
52%
4
4
Source (recycle.epa.gov.tw)
Year
Recycling
Volume
2004 157,535
2005 149,845
2006 166,249
2007 197,839
2008 194,694
2009 207,696
2010 211,611
2011 238,334
2012 221,570
2013 222,511
2014 227,743
Concrete with Glass Aggregates Business Plan
1.EXECUTIVE SUMMARY
FINANCIAL SUMMARY
Thisresearchprojectlooking for an investment of 30000 to 35000 Euros for start up costs in
order to begin the experiences and studies with the material required with possibility of
increasing the budget to 50000 Euros near the end of the thesis wit h experiences on real
scale.
PROJECT VISION
• To become a key player in the Europe region by introducing a replacement to the traditional concrete.
• To obtain funding for the coming three years from a private or academic research center in Europe.
• Achieve a bibliographic work with a plan for the experimental work in year 1 and development of the research
in this domain in years 2 and 3.
• To introduce a new type of concrete material after obtaining a research degree (Phd ) after year 3.
• Diversify into the global markets of the USA, Australia and Asia after penetration of the European market
Concrete with Glass Aggregates Business Plan
2. PRODUCT OVERVIEW/STUDIES
BACKGROUND
Large quantities of the solid waste that can be used
in the manufacture of cement and concrete are still
discarded to landfills. The non biodegradable
structure of glass makes the discarding of this waste
to landfills a bad solution, while the cement and
concrete industry can provide an environmental
friendly waste management for the glass waste.
.
Studies
Because of the concern of the environmental impact
of waste glass, a lot of studies have been done
recently for the use of waste glass as aggregate in
concrete.
These studies investigated the properties of the
waste glass aggregate and tried to find the optimum
percentage of waste glass that can be used as
aggregate without any effect on the properties of the
produced concrete.
Physical properties of waste glass and sand. Source Z.Z. Ismail, E.A. Al-
Hashmi, Recycling of waste glass as a partial replacement for fine aggregate in
concrete, Waste Management (New York, N.Y.) 29 (2009) 655–659,
Concrete with Glass Aggregates Business Plan
CURRENT MARKET
A lot of challenges are facing the cement industry these days such as the increase in the cost of fuels and
energy, the necessities to reduce the huge amount of greenhouse gases emission especially the CO2 emission
and the high cost of the raw materials and the supply of theses raw materials in sufficient quantities and
qualities.
3. MARKET ANALYSIS
In being a cost effective method of
construction and the future of the civil
engineering and construction. It seems
that the increase in the annual growth
rate in green construction is vey
satisfying and encouraging in order to
implement and develop products to
replace traditional concrete like the
concrete with glass aggregates.
34%
43%
Projected annual growth rates for green buildings
(Green Construction)
Source: GREEN MARKETING JUNE 2, 2009
DETROIT Presented by: Tracy Koe Wick
Neumann/Smith Architecture www.neumannsmith.com
Concrete with Glass Aggregates Business Plan
3. MARKET ANALYSIS
OPPORTUNITIES WITH THE USE
OF CONCRETE WITH GLASS
AGGREGATES
Lightweight concrete has become a popular construction material because of
several advantages it holds over conventional concrete. Lightweight concrete is
characterized by good compressive strength, durability and the most important
advantages – low density and improved properties of thermal conductivity.
Typical lightweight concrete aggregates are expanded clay or shale, natural
porous materials like vermiculite or pumice.
ECONOMIC OUTLOOK OF GREEN SUSTAINABLE CONSTRUCTION
Green is expected to represent 55% of all commercial and institutional construction in 2016. Green home and
renovation activity growied to 20% in 2012 and 38% by 2016. Green represented 44 percent of all commercial
and institutional construction in 2012 and will grow up to 55 percent by 2016. Residential green construction is
also on the rise. By 2016, this share by value is expected to increase to 29-38 percent - an estimated $89-$116
billion- based on the current single-family residential construction forecast. Source :Green Building Outlook
Strong for Both Non-Residential &
Residential Sectors
November 15, 2012 - New York, NY
Concrete with Glass Aggregates Business Plan
4. COMPETITOR ANALYSIS
Manyideasandresearchesshavebeenconducted
onvarioustypes of sustainable and
environmental concrete like the concrete with
wood ash and foundry sand.
Wood fly ash has substantial potential for use as a pozzolanic
mineral admixture and as an activator in cement-based
materials. Wood ash has been used in the making of
structural-grade concrete, bricks/blocks/paving stones,
flowable slurry, and blended cements .
Airentrained concrete can be achieved by using wood fly ash
up to 35%. Structural-grade concrete can be made using
wood fly ash and its blends with Class C fly ash to achieve a
compressive strength of 50 MPa or higher. Physical and
chemical properties of wood ash are given in Tables 4 and 5,
respectively.
Concrete with Glass Aggregates Business Plan
4. COMPETITOR ANALYSIS
Foundry sand can be used as a replacement of
regular sand up to 45% by weight, to meet various
requirements of structural-grade concrete .
Use of foundry sand in concrete may
result in some loss of concrete strength due to
increased water demand. However, proper mixture
proportioning can compensate this. Concrete of
compressive strength of 42 MPa has been produced
with the inclusion of foundry sand up to 45%
replacement of regular sand.
Environmental impact of the use
of Controlled Low Strength Materials (CLSM)
incorporating industrial by-products (coal fly ash,
and used foundry sand) has been reported . The results
demonstrated that excavatable flowable slurry incorporating fly
ash and foundry sand up to 85% could be produced. The use
of foundry sand in CLSM slurry, therefore, provided a favorable
environmental performance.
Concrete with Glass Aggregates Business Plan
4. COMPETITOR ANALYSIS
The world of engineering and specially sustainable green engineering is becoming a hub of
concrete expertise from all over the world and concrete with glass aggregates is confident in
becoming a successful competitor in the near future.
Concrete with glass aggregates will offer an innovative approach
to green engineering, sustainable construction and eco-friendly
building materials that will attract, engage, acquire and retain
users. Competitive advantage will come from developing a cost
effective and non polluting concrete that can reduce the CO2
emissions not only during its production but also during all the life
cycle of the structure.
Concrete with Glass Aggregates Business Plan
This new type of concrete will initially focus on
implementing new strategies and principles in
countries where the use of traditional concrete is
causing a lot of pollution as well as economical and
environmental crisis.
5. MARKET SEGMENTATION AND
MARKETING STRATEGY
TARGET MARKET
Post-consumer wastes and industrial by-products
can be and must be used in concrete to make
“greener” concrete. Glass can be used by recycling the waste
glass so this type of innovation will become well established.
Recycling minimizes solid waste disposal,
improves air quality, minimizes solid wastes, and
leads to sustainable cement and concrete industry.
Use of coal fly ash in concrete started in the 1930s, and
volcanic ash has been recycled for several millenniums in
mortar and concrete (in Egypt, Italy, Mexico, India, and other
places). That’s why introducing the glass concrete in such
countries will create completion and give other less costly
options .
Concrete with Glass Aggregates Business Plan
SWOT ANALYSIS
5. MARKET SEGMENTATION AND
MARKETING STRATEGY
STRENGTHS
• Concrete with glass
aggregates is a new
concept for construction
companies .
• It will be an interesting
provocative and well organized
research project.
WEAKNESSES
• Low performance in some cases.
• Risks of Alkali-Silica
reaction if precautions
are not taken while the
formulation of the
concrete.
OPPORTUNITIES
• Thegreenconstructionmarket
isaveryfastgrowingsectorthat
generatesalotofmoneyand
interests.
• Population of is set to
increase to 6 million by
2020 so there is a need
for sustainable sources to
reduce pollution.
THREATS
• May be difficult to finance
because most research
institutes want a subject
with fast and expected
results without taking
risks.
POSITIONING
‘Concrete with glass
aggregates offer an
extensive range of
innovative opportunities
across multiple channels,
anticipating the target
markets’ need for a
result driven intelligent
construction innovation.’
Concrete with Glass Aggregates Business Plan
PRICING PLAN
This research project will work on a fixed pricing
structure and as set out in the ‘Projected forecast’.
Theseprices are based on the annual funding for
research subject in France with a range between
30000 to 350000 Euros with possibilities of
increase in case of the intervention of a private or
industrial sector.
S A L E S STRATEGY
Theadvantage of this type of concrete once
becoming a real product is its availability in every
country since waste glass exist everywhere. The
main aim to build long term relationships with
construction companies and concrete
manufactures.
5. MARKET SEGMENTATION AND
MARKETING STRATEGY
IMPLEMENTATION
Research institutes and laboratories as well as
private organizations will be contacted via LinkedIn in
order to see and evaluate the project .
Funding acquisition will be done through:
• Contacting institutes and interested
companies in France region as a first trial.
• Messages through LinkedIn to all directors and
responsible people in important position sin order
to listen to this proposed project .
• Using social networking sites to promote the
service, but mainly advertising on professional
networking sites such as LinkedIn
• Promote the concrete with glass aggregate
product as being an innovative tool.
Concrete with Glass Aggregates Business Plan
TheinnovationsinthefieldofresearchIwhich areimposed by
theses,incaseofsuccess,leadtotechnological,economic
andmajorsocialadvances,andbecome essential
acceleratorsingrowth.
AccesstothefinancingofinnovativeprojectsinFranceis
guaranteedinparticularthroughdifferentmeansandinstitutes
whichhaveasanessentialfunctiontohelpyoung
researcherstodeveloptheirideasandinnovations.
6. FINANCIAL PLAN
Crédit Impôt Recherche
A-The CIR covers the activities of fundamental research or
applied and the activities of experimental development
(whatever the area.
B-To be eligible for the CIR, the expenditure must correspond
to operations of localized research within the European
Economic Area (EEA).
C-If research expenditure exceeding EUR 100 million, the
company must accompany his declaration of a description of
the work in progress, the material means and Humans
affected and their localization.
The rate of the research is 30 per cent for research spending
up to EUR 100 million (or 50 per cent in the overseas
departments),5 % beyond.
The company which receives the approval of CIR, therefore
offers a significant advantage to its customers by allowing
them to recover, in the form of a Tax Credit (CIR), a part of the
benefits in their invoice.
Concrete with Glass Aggregates Business Plan
Jeune Entreprise Innovante
6. FINANCIAL PLAN
A-The tax advantage is in an exemption from the tax on the
companies according to the modalities set out in the table of
benefits calculation. The tax aid granted to companies under
the regime of the J.E.I. may not exceed the aid ceiling
"minimizes" set by the European Commission, an amount of
EUR 200 000 over three fiscal years for each business.
B-The company also benefits from a total exemption of annual
flat-rate tax (IFA), throughout the period in respect of which it
retains the status of JEI
C-a qualified firm of young innovative company can benefit
from an exemption from the contribution territorial economic
and property tax on the built properties during 7 years.
d- The capital gains from the disposition of shares or actions
of J.E.I. are imposed on the progressive scale after
application of a reduction according to the Duration Of
detention of units or shares:
50% if 1 years < duration < 4 years old
65% if 4 years < duration < 8 years
85% if 8 years < Duration < 10years
Concrete with Glass Aggregates Business Plan
6. FINANCIAL PLAN
BOURSES CIFRE
A- The researcher will benefit from the collective agreement of
the gearbox,.
B-Another advantage is that if the researcher want to work in
a company, when they interview him he will know what he is
talking about since he has been in contact for 3 years with
people who are doing a job similar therefore it is equivalent to
three real years of experience in the business.
C-The companies allow you to get more easily and more
rapidly the equipment and launch projects. This way of
working allows to enrich more, less to lose themselves in the
own work and see things from different aspects.
Concrete with Glass Aggregates Business Plan
6. FINANCIAL PLAN
Subventions:Régions Européennes
A-The PHD offers a real professional experience for he young
researcher.
B- The doctoral student is formed for the research by working
on a problem that he must deliver in an international context.
C- They allow a bilateral scientific cooperation where the
expertise of the two directors of research allows the realization
of an original work by the future doctor. The international joint
supervision constitutes a specific form of co-directorship.
D- Grants European regions of thesis is a device that
promotes the mobility of doctoral students in developing the
scientific cooperation between research teams in French and
foreign countries .
Concrete with Glass Aggregates Business Plan
7. NOTES
1. T.R. Naik
UWM Center for By-Products Utilization, University of
Wisconsin Milwaukee, Milwaukee, WI, USA
2. Materials Science and Technology, Materials and Environment
Engineering and Physics, Marche
Polytechnical University, Ancona, Italy
Concrete with Glass Aggregates Business Plan

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BP Glass Concrete

  • 2. 1 Concrete with Glass Aggregates Business Plan 2 3 4 Executive Summary Project Overview/Services Market Analysis Competitor Analysis 5 6 7 Market Segmentation and Marketing Strategy Financial Plan Notes TABLE OF CONTENTS
  • 3. Concrete with glass aggregates is a research project or subject developed in France during the preparation of the Masters in Research in the University of Cergy Pontoise as a potential material to be inducted in the concrete industry in order to achieve sustainable building. In accordance with the new plans in civil engineering, concrete with glass aggregates represents one of the most innovative products to maintain an eco-friendly non polluted environment. The product came as a solution to save the cement and glass industries which are facing a lot of challenges due to the high greenhouse gases emissions, the intensive use of energy and the intensive use of the earth’s natural resources. The current situation of discarding waste glass to landfills is also not offering an environmental friendly management for the waste glass, due to the no biodegradable form of the waste glass. MISSION “To be the leading sustainable and green building industry in the Europe region within 3 years, by providing a product to the concrete and civil industry that can achieve both environmental and economical incomes.” MARKET OPPORTUNITY In a continent where a large percentage of the construction use the traditional concrete and cement mixes . The need to a new innovative product to replace the usual methods emerges as the domain of construction is becoming the number source of pollution and CO2 emissions within few years. Concrete with Glass Aggregates Business Plan 1.EXECUTIVE SUMMARY
  • 4. 1.EXECUTIVE SUMMARY Glass waste is representing urgent environmental problems all over the world. The best solution to overcome over the environmental impact of these glass wastes is to reuse them. Recycling of these wastes will help to conserve the earth’s natural resources, minimizes the landfills spaces and saves energy and money Recycling Volume of Waste Glass Containers over Recent 10Years. Units Tons . 52% 4 4 Source (recycle.epa.gov.tw) Year Recycling Volume 2004 157,535 2005 149,845 2006 166,249 2007 197,839 2008 194,694 2009 207,696 2010 211,611 2011 238,334 2012 221,570 2013 222,511 2014 227,743 Concrete with Glass Aggregates Business Plan
  • 5. 1.EXECUTIVE SUMMARY FINANCIAL SUMMARY Thisresearchprojectlooking for an investment of 30000 to 35000 Euros for start up costs in order to begin the experiences and studies with the material required with possibility of increasing the budget to 50000 Euros near the end of the thesis wit h experiences on real scale. PROJECT VISION • To become a key player in the Europe region by introducing a replacement to the traditional concrete. • To obtain funding for the coming three years from a private or academic research center in Europe. • Achieve a bibliographic work with a plan for the experimental work in year 1 and development of the research in this domain in years 2 and 3. • To introduce a new type of concrete material after obtaining a research degree (Phd ) after year 3. • Diversify into the global markets of the USA, Australia and Asia after penetration of the European market Concrete with Glass Aggregates Business Plan
  • 6. 2. PRODUCT OVERVIEW/STUDIES BACKGROUND Large quantities of the solid waste that can be used in the manufacture of cement and concrete are still discarded to landfills. The non biodegradable structure of glass makes the discarding of this waste to landfills a bad solution, while the cement and concrete industry can provide an environmental friendly waste management for the glass waste. . Studies Because of the concern of the environmental impact of waste glass, a lot of studies have been done recently for the use of waste glass as aggregate in concrete. These studies investigated the properties of the waste glass aggregate and tried to find the optimum percentage of waste glass that can be used as aggregate without any effect on the properties of the produced concrete. Physical properties of waste glass and sand. Source Z.Z. Ismail, E.A. Al- Hashmi, Recycling of waste glass as a partial replacement for fine aggregate in concrete, Waste Management (New York, N.Y.) 29 (2009) 655–659, Concrete with Glass Aggregates Business Plan
  • 7. CURRENT MARKET A lot of challenges are facing the cement industry these days such as the increase in the cost of fuels and energy, the necessities to reduce the huge amount of greenhouse gases emission especially the CO2 emission and the high cost of the raw materials and the supply of theses raw materials in sufficient quantities and qualities. 3. MARKET ANALYSIS In being a cost effective method of construction and the future of the civil engineering and construction. It seems that the increase in the annual growth rate in green construction is vey satisfying and encouraging in order to implement and develop products to replace traditional concrete like the concrete with glass aggregates. 34% 43% Projected annual growth rates for green buildings (Green Construction) Source: GREEN MARKETING JUNE 2, 2009 DETROIT Presented by: Tracy Koe Wick Neumann/Smith Architecture www.neumannsmith.com Concrete with Glass Aggregates Business Plan
  • 8. 3. MARKET ANALYSIS OPPORTUNITIES WITH THE USE OF CONCRETE WITH GLASS AGGREGATES Lightweight concrete has become a popular construction material because of several advantages it holds over conventional concrete. Lightweight concrete is characterized by good compressive strength, durability and the most important advantages – low density and improved properties of thermal conductivity. Typical lightweight concrete aggregates are expanded clay or shale, natural porous materials like vermiculite or pumice. ECONOMIC OUTLOOK OF GREEN SUSTAINABLE CONSTRUCTION Green is expected to represent 55% of all commercial and institutional construction in 2016. Green home and renovation activity growied to 20% in 2012 and 38% by 2016. Green represented 44 percent of all commercial and institutional construction in 2012 and will grow up to 55 percent by 2016. Residential green construction is also on the rise. By 2016, this share by value is expected to increase to 29-38 percent - an estimated $89-$116 billion- based on the current single-family residential construction forecast. Source :Green Building Outlook Strong for Both Non-Residential & Residential Sectors November 15, 2012 - New York, NY Concrete with Glass Aggregates Business Plan
  • 9. 4. COMPETITOR ANALYSIS Manyideasandresearchesshavebeenconducted onvarioustypes of sustainable and environmental concrete like the concrete with wood ash and foundry sand. Wood fly ash has substantial potential for use as a pozzolanic mineral admixture and as an activator in cement-based materials. Wood ash has been used in the making of structural-grade concrete, bricks/blocks/paving stones, flowable slurry, and blended cements . Airentrained concrete can be achieved by using wood fly ash up to 35%. Structural-grade concrete can be made using wood fly ash and its blends with Class C fly ash to achieve a compressive strength of 50 MPa or higher. Physical and chemical properties of wood ash are given in Tables 4 and 5, respectively. Concrete with Glass Aggregates Business Plan
  • 10. 4. COMPETITOR ANALYSIS Foundry sand can be used as a replacement of regular sand up to 45% by weight, to meet various requirements of structural-grade concrete . Use of foundry sand in concrete may result in some loss of concrete strength due to increased water demand. However, proper mixture proportioning can compensate this. Concrete of compressive strength of 42 MPa has been produced with the inclusion of foundry sand up to 45% replacement of regular sand. Environmental impact of the use of Controlled Low Strength Materials (CLSM) incorporating industrial by-products (coal fly ash, and used foundry sand) has been reported . The results demonstrated that excavatable flowable slurry incorporating fly ash and foundry sand up to 85% could be produced. The use of foundry sand in CLSM slurry, therefore, provided a favorable environmental performance. Concrete with Glass Aggregates Business Plan
  • 11. 4. COMPETITOR ANALYSIS The world of engineering and specially sustainable green engineering is becoming a hub of concrete expertise from all over the world and concrete with glass aggregates is confident in becoming a successful competitor in the near future. Concrete with glass aggregates will offer an innovative approach to green engineering, sustainable construction and eco-friendly building materials that will attract, engage, acquire and retain users. Competitive advantage will come from developing a cost effective and non polluting concrete that can reduce the CO2 emissions not only during its production but also during all the life cycle of the structure. Concrete with Glass Aggregates Business Plan
  • 12. This new type of concrete will initially focus on implementing new strategies and principles in countries where the use of traditional concrete is causing a lot of pollution as well as economical and environmental crisis. 5. MARKET SEGMENTATION AND MARKETING STRATEGY TARGET MARKET Post-consumer wastes and industrial by-products can be and must be used in concrete to make “greener” concrete. Glass can be used by recycling the waste glass so this type of innovation will become well established. Recycling minimizes solid waste disposal, improves air quality, minimizes solid wastes, and leads to sustainable cement and concrete industry. Use of coal fly ash in concrete started in the 1930s, and volcanic ash has been recycled for several millenniums in mortar and concrete (in Egypt, Italy, Mexico, India, and other places). That’s why introducing the glass concrete in such countries will create completion and give other less costly options . Concrete with Glass Aggregates Business Plan
  • 13. SWOT ANALYSIS 5. MARKET SEGMENTATION AND MARKETING STRATEGY STRENGTHS • Concrete with glass aggregates is a new concept for construction companies . • It will be an interesting provocative and well organized research project. WEAKNESSES • Low performance in some cases. • Risks of Alkali-Silica reaction if precautions are not taken while the formulation of the concrete. OPPORTUNITIES • Thegreenconstructionmarket isaveryfastgrowingsectorthat generatesalotofmoneyand interests. • Population of is set to increase to 6 million by 2020 so there is a need for sustainable sources to reduce pollution. THREATS • May be difficult to finance because most research institutes want a subject with fast and expected results without taking risks. POSITIONING ‘Concrete with glass aggregates offer an extensive range of innovative opportunities across multiple channels, anticipating the target markets’ need for a result driven intelligent construction innovation.’ Concrete with Glass Aggregates Business Plan
  • 14. PRICING PLAN This research project will work on a fixed pricing structure and as set out in the ‘Projected forecast’. Theseprices are based on the annual funding for research subject in France with a range between 30000 to 350000 Euros with possibilities of increase in case of the intervention of a private or industrial sector. S A L E S STRATEGY Theadvantage of this type of concrete once becoming a real product is its availability in every country since waste glass exist everywhere. The main aim to build long term relationships with construction companies and concrete manufactures. 5. MARKET SEGMENTATION AND MARKETING STRATEGY IMPLEMENTATION Research institutes and laboratories as well as private organizations will be contacted via LinkedIn in order to see and evaluate the project . Funding acquisition will be done through: • Contacting institutes and interested companies in France region as a first trial. • Messages through LinkedIn to all directors and responsible people in important position sin order to listen to this proposed project . • Using social networking sites to promote the service, but mainly advertising on professional networking sites such as LinkedIn • Promote the concrete with glass aggregate product as being an innovative tool. Concrete with Glass Aggregates Business Plan
  • 15. TheinnovationsinthefieldofresearchIwhich areimposed by theses,incaseofsuccess,leadtotechnological,economic andmajorsocialadvances,andbecome essential acceleratorsingrowth. AccesstothefinancingofinnovativeprojectsinFranceis guaranteedinparticularthroughdifferentmeansandinstitutes whichhaveasanessentialfunctiontohelpyoung researcherstodeveloptheirideasandinnovations. 6. FINANCIAL PLAN Crédit Impôt Recherche A-The CIR covers the activities of fundamental research or applied and the activities of experimental development (whatever the area. B-To be eligible for the CIR, the expenditure must correspond to operations of localized research within the European Economic Area (EEA). C-If research expenditure exceeding EUR 100 million, the company must accompany his declaration of a description of the work in progress, the material means and Humans affected and their localization. The rate of the research is 30 per cent for research spending up to EUR 100 million (or 50 per cent in the overseas departments),5 % beyond. The company which receives the approval of CIR, therefore offers a significant advantage to its customers by allowing them to recover, in the form of a Tax Credit (CIR), a part of the benefits in their invoice. Concrete with Glass Aggregates Business Plan
  • 16. Jeune Entreprise Innovante 6. FINANCIAL PLAN A-The tax advantage is in an exemption from the tax on the companies according to the modalities set out in the table of benefits calculation. The tax aid granted to companies under the regime of the J.E.I. may not exceed the aid ceiling "minimizes" set by the European Commission, an amount of EUR 200 000 over three fiscal years for each business. B-The company also benefits from a total exemption of annual flat-rate tax (IFA), throughout the period in respect of which it retains the status of JEI C-a qualified firm of young innovative company can benefit from an exemption from the contribution territorial economic and property tax on the built properties during 7 years. d- The capital gains from the disposition of shares or actions of J.E.I. are imposed on the progressive scale after application of a reduction according to the Duration Of detention of units or shares: 50% if 1 years < duration < 4 years old 65% if 4 years < duration < 8 years 85% if 8 years < Duration < 10years Concrete with Glass Aggregates Business Plan
  • 17. 6. FINANCIAL PLAN BOURSES CIFRE A- The researcher will benefit from the collective agreement of the gearbox,. B-Another advantage is that if the researcher want to work in a company, when they interview him he will know what he is talking about since he has been in contact for 3 years with people who are doing a job similar therefore it is equivalent to three real years of experience in the business. C-The companies allow you to get more easily and more rapidly the equipment and launch projects. This way of working allows to enrich more, less to lose themselves in the own work and see things from different aspects. Concrete with Glass Aggregates Business Plan
  • 18. 6. FINANCIAL PLAN Subventions:Régions Européennes A-The PHD offers a real professional experience for he young researcher. B- The doctoral student is formed for the research by working on a problem that he must deliver in an international context. C- They allow a bilateral scientific cooperation where the expertise of the two directors of research allows the realization of an original work by the future doctor. The international joint supervision constitutes a specific form of co-directorship. D- Grants European regions of thesis is a device that promotes the mobility of doctoral students in developing the scientific cooperation between research teams in French and foreign countries . Concrete with Glass Aggregates Business Plan
  • 19. 7. NOTES 1. T.R. Naik UWM Center for By-Products Utilization, University of Wisconsin Milwaukee, Milwaukee, WI, USA 2. Materials Science and Technology, Materials and Environment Engineering and Physics, Marche Polytechnical University, Ancona, Italy Concrete with Glass Aggregates Business Plan