Propuesta metodológica de aplicación sectorial de Análisis de Ciclo de Vida (ACV) para la evaluación ambiental de la edificación en España

La aplicación de criterios de sostenibilidad ha de entenderse como el procedimiento esencial para la necesaria reconversión del sector de la construcción, que movilizando el 10% de la economía mundial, representa más de la tercera parte del consumo mundial de recursos, en torno al 30-40% del consumo energético y emisiones de gases de efecto invernadero, 30-40% de la generación de residuos y el 12% de todo el gasto en agua dulce del planeta. La presente investigación se enmarca en una estrategia general de promover la evaluación de la sostenibilidad en la edificación en el contexto español, dando un primer paso centrado en la evaluación del comportamiento ambiental. El hilo conductor de la investigación parte de la necesidad de establecer un marco teórico de sostenibilidad, que permita clarificar conceptos y definir criterios de valoración adecuados. Como siguiente paso, la investigación se dirige a la revisión del panorama internacional de normativa e instrumentos voluntarios, con el objetivo de clarificar el difuso panorama que caracteriza a la sostenibilidad en el sector de la edificación en la actualidad y enmarcar la investigación en un contexto de políticas y programaciones ya existentes. El objetivo principal reside en el planteamiento de una metodología de evaluación de los aspectos o impactos ambientales asociados al ciclo de vida de la edificación, aplicable al contexto español, como una de las tres dimensiones que constituyen los pilares básicos de la sostenibilidad. Los ámbitos de evaluación de los aspectos sociales y económicos, para los que no existe actualmente un grado de definición metodológico suficientemente congruente, son adicionalmente examinados, de cara a ofrecer una visión holística de la evaluación. Previo al desarrollo de la propuesta, se aborda, en primer lugar, la descripción de las características básicas y limitaciones de la metodología de Análisis de Ciclo de Vida (ACV), para posteriormente proceder a profundizar en el estado del arte de aplicación de ACV a la edificación, realizando una revisión crítica de los trabajos de investigación que han sido desarrollados en los últimos años. Esta revisión permite extraer conclusiones sobre su grado de coherencia con el futuro entorno normativo e identificar dos necesidades prioritarias de actuación: -La necesidad de armonización, dadas las fuertes inconsistencias metodológicas detectadas, que imposibilitan la comparación de los resultados obtenidos en los trabajos de evaluación. -La necesidad de simplificación, dada la complejidad inherente a la evaluación, de modo que, manteniendo el máximo rigor, sea viable su aplicación práctica en el contexto español. A raíz de la participación en los trabajos de desarrollo normativo a nivel europeo, se ha adquirido una visión crítica sobre las implicaciones metodológicas de la normativa en definición, que permite identificar la hoja de ruta que marcará el escenario europeo en los próximos años. La definición de la propuesta metodológica integra los principios generales de aplicación de ACV con el protocolo metodológico establecido en la norma europea, considerando adicionalmente las referencias normativas de las prácticas constructivas en el contexto español. En el planteamiento de la propuesta se han analizado las posibles simplificaciones aplicables, con el objetivo de hacer viable su implementación, centrando los esfuerzos en la sistematización del concepto de equivalente funcional, el establecimiento de recomendaciones sobre el tipo de datos en función de su disponibilidad y la revisión crítica de los modelos de cálculo de los impactos ambientales. Las implicaciones metodológicas de la propuesta se describen a través de una serie de casos de estudio, que ilustran su viabilidad y las características básicas de aplicación. Finalmente, se realiza un recorrido por los aspectos que han sido identificados como prioritarios en la conformación del escenario de perspectivas futuras, líneas de investigación y líneas de acción. Abstract Sustainability criteria application must be understood as the essential procedure for the necessary restructuring of the construction sector, which mobilizes 10% of the world economy, accounting for more than one third of the consumption of the world's resources, around 30 - 40% of energy consumption and emissions of greenhouse gases, 30-40% of waste generation and 12% of all the fresh water use in the world. This research is in line with an overall strategy to promote the sustainability assessment of building in the Spanish context, taking a first step focused on the environmental performance assessment. The thread of the present research sets out from the need to establish a theoretical framework of sustainability which clarifies concepts and defines appropriate endpoints. As a next step, the research focuses on the review of the international panorama regulations and voluntary instruments, with the aim of clarifying the fuzzy picture that characterizes sustainability in the building sector at present while framing the research in the context of existing policies and programming. The main objective lies in the approach of a methodology for the assessment of the environmental impacts associated with the life cycle of building, applicable to the Spanish context, as one of the three dimensions that constitute the pillars of sustainability. The areas of assessment of social and economic issues, for which there is currently a degree of methodological definition consistent enough, are further examined, in order to provide a holistic view of the assessment. The description of the basic features and limitations of the methodology of Life Cycle Assessment (LCA) are previously addressed, later proceeding to deepen the state of the art of LCA applied to the building sector, conducting a critical review of the research works that have been developed in recent years. This review allows to establish conclusions about the degree of consistency with the future regulatory environment and to identify two priority needs for action: - The need for harmonization, given the strong methodological inconsistencies detected that prevent the comparison of results obtained in assessment works. - The need for simplification, given the inherent complexity of the assessment, so that, while maintaining the utmost rigor, make the practical application feasible in the Spanish context. The participation in the work of policy development at European level has helped to achieve a critical view of the methodological implications of the rules under debate, identifying the roadmap that will mark the European scene in the coming years. The definition of the proposed methodology integrates the general principles of LCA methodology with the protocol established in the European standard, also considering the regulatory standards to construction practices in the Spanish context. In the proposed approach, possible simplifications applicable have been analyzed, in order to make its implementation possible, focusing efforts in systematizing the functional equivalent concept, establishing recommendations on the type of data based on their availability and critical review of the calculation models of environmental impacts. The methodological implications of the proposal are described through a series of case studies, which illustrate the feasibility and the basic characteristics of its application. Finally, the main aspects related to future prospects, research lines and lines of action that have been identified as priorities are outlined.

Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing

Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

A bivariate return period based on copulas for hydrologic dam design: accounting for reservoir routing in risk estimation

A multivariate analysis on flood variables is needed to design some hydraulic structures like dams, as the complexity of the routing process in a reservoir requires a representation of the full hydrograph. In this work, a bivariate copula model was used to obtain the bivariate joint distribution of flood peak and volume, in order to know the probability of occurrence of a given inflow hydrograph. However, the risk of dam overtopping is given by the maximum water elevation reached during the routing process, which depends on the hydrograph variables, the reservoir volume and the spillway crest length. Consequently, an additional bivariate return period, the so-called routed return period, was defined in terms of risk of dam overtopping based on this maximum water elevation obtained after routing the inflow hydrographs. The theoretical return periods, which give the probability of occurrence of a hydrograph prior to accounting for the reservoir routing, were compared with the routed return period, as in both cases hydrographs with the same probability will draw a curve in the peak-volume space. The procedure was applied to the case study of the Santillana reservoir in Spain. Different reservoir volumes and spillway lengths were considered to investigate the influence of the dam and reservoir characteristics on the results. The methodology improves the estimation of the Design Flood Hydrograph and can be applied to assess the risk of dam overtopping

Electricity price forecasting accounting for renewable energies: optimal combined forecasts

Electricity price forecasting is an interesting problem for all the agents involved in electricity market operation. For instance, every profit maximisation strategy is based on the computation of accurate one-day-ahead forecasts, which is why electricity price forecasting has been a growing field of research in recent years. In addition, the increasing concern about environmental issues has led to a high penetration of renewable energies, particularly wind. In some European countries such as Spain, Germany and Denmark, renewable energy is having a deep impact on the local power markets. In this paper, we propose an optimal model from the perspective of forecasting accuracy, and it consists of a combination of several univariate and multivariate time series methods that account for the amount of energy produced with clean energies, particularly wind and hydro, which are the most relevant renewable energy sources in the Iberian Market. This market is used to illustrate the proposed methodology, as it is one of those markets in which wind power production is more relevant in terms of its percentage of the total demand, but of course our method can be applied to any other liberalised power market. As far as our contribution is concerned, first, the methodology proposed by García-Martos et al(2007 and 2012) is generalised twofold: we allow the incorporation of wind power production and hydro reservoirs, and we do not impose the restriction of using the same model for 24h. A computational experiment and a Design of Experiments (DOE) are performed for this purpose. Then, for those hours in which there are two or more models without statistically significant differences in terms of their forecasting accuracy, a combination of forecasts is proposed by weighting the best models(according to the DOE) and minimising the Mean Absolute Percentage Error (MAPE). The MAPE is the most popular accuracy metric for comparing electricity price forecasting models. We construct the combi nation of forecasts by solving several nonlinear optimisation problems that allow computation of the optimal weights for building the combination of forecasts. The results are obtained by a large computational experiment that entails calculating out-of-sample forecasts for every hour in every day in the period from January 2007 to Decem ber 2009. In addition, to reinforce the value of our methodology, we compare our results with those that appear in recent published works in the field. This comparison shows the superiority of our methodology in terms of forecasting accuracy.