Energy requirements in pressure irrigation systems

Modernization of irrigation schemes, generally understood as transformation of surface irrigation systems into pressure –sprinkler and trickle- irrigation systems, aims at, among others, improving irrigation efficiency and reduction of operation and maintenance efforts made by the irrigators. However, pressure irrigation systems, in contrast, carry a serious energy cost. Energy requirements depend on decisions taken on management strategies during the operation phase, which are conditioned by previous decisions taken on the design project of the different elements which compose the irrigation system. Most of the countries where irrigation activity is significant bear in mind that modernization irrigation must play a key role in the agricultural infrastructure policies. The objective of this study is to characterize and estimate the mean and variation of the energy consumed by common types of irrigation systems and their management possibilities. The work includes all processes involved from the diversion of water into irrigation specific infrastructure to water discharge by the emitters installed on the crop fields. Simulation taking into account all elements comprising the irrigation system has been used to estimate the energy requirements of typical irrigation systems of several crop production systems. It has been applied to extensive and intensive crop systems, such us extensive winter crops, summer crops and olive trees, fruit trees and vineyards and intensive horticulture in greenhouses. The simulation of various types of irrigation systems and management strategies, in the framework imposed by particular cropping systems, would help to develop criteria for improving the energy balance in relation to the irrigation water supply productivity.

Effects of irrigation and time of application on the yield and quality of cv. Cabernet sauvignon in a warm climate

Mediterranean climate is characterized by hot summer, high evapotranspiration rates, and scarce precipitations (400 mm per year) during grapevine cycle. These extremely dry conditions affect vineyard productivity and sustainability. Supplementary irrigation is a needed practice in order to maintain yield and quality. Almost all Spanish grape growing regions are characterized by these within this context, especially in the center region, where this study was performed. The main objective of this work was to study the influence of irrigation on yield and quality. For this aim, we applied different levels of irrigation (mm of water applied) during different stages of growth and berry maturity. Four experimental treatments were applied considering the amount of water and the moment of the application: T1: Water irrigation (420 mm) applied from bloom to maturity. T2: Corresponded to the traditional irrigation scheduling, from preveraison to maturity (154 mm). T3: Water irrigation from bloom to preveraison, and water deficit from veraison to maturity (312 mm). T4: Irrigation applied from preveraison to maturity (230 mm) Experimental vineyard, cv. Cabernet Sauvignon, was located in a commercial vineyard (Bodegas Licinia S.L.) in the hot region of Morata de Tajuña (Madrid). The trial was performed during 2010 and 2011 seasons. Our results showed that yield increased from 2010 to 2011 in the treatments with a higher amount of water appli ed, T1 and T3 (24 and 10 % of yield increase respectively). This was mainly due to an increase in bud fertility (nº of bunches per shoot). Furthermore, sugar content was higher in T3 (27.3 ºBrix), followed by T2 (27 ºBrix). By contrast, T4 (irrigation from veraison) presented the lowest solid soluble concentration and the highest acidity. These results suggest that grapevine has an intrinsic capacity to adapt to its environment. However, this adaptation capacity should be evaluated considering the sensibility of quality parameters during the maturity period (acidity, pH, aroma, color...) and its impact on yield. Here, we demonstrated that a higher amount of water irrigation applied was no linked to a negative effect on quality.

Optimización de la aplicación de lodos de depuración de aguas residuales al abonado o mejora de suelos

El objetivo de este trabajo de investigación fue evaluar el efecto de la aplicación de lodos residuales procedentes de una planta de tratamiento de aguas residuales acondicionados como biosólido para el abonado de tres cultivos agrícolas. Esto se realizó a través del estudio de las variables de producción (desarrollo vegetal de cada cultivo) y de la comparación de las características de los suelos utilizados antes y después de los ensayos experimentales. A través de la investigación se confirmó la mejora en la calidad del suelo y mejor rendimiento de cultivo debido a los biosólidos procedentes de tratamiento de aguas residuales. Este trabajo de investigación de tipo descriptivo y experimental, utilizó lodos optimizados que fueron aplicados a tres cultivos agrícolas de ciclo corto. Fueron evaluados dos cultivos (sandía y tomate) bajo riego y un cultivo (arroz) en secano. En la primera fase del trabajo se realizó la caracterización de los lodos, para ellos se realizaron pruebas físico químicas y microbiológicas. Fue utilizado el método de determinación de metales por espectrometría de emisión atómica de plasma acoplado inductivamente, (ICP-AES) para conocer las concentraciones de metales. La caracterización microbiológica para coliformes totales y fecales se realizó utilizando la técnica del Número más probable (NMP), y para la identificación de organismos patógenos se utilizó el método microbiológico propuesto por Kornacki & Johnson (2001), que se fundamenta en dos procesos: pruebas presuntivas y prueba confirmativa. Tanto los resultados para la determinación de metales y elementos potencialmente tóxicos; como las pruebas para la determinación de microorganismos potencialmente peligrosos, estuvieron por debajo de los límites considerados peligrosos establecidos por la normativa vigente en Panama (Reglamento Técnico COPANIT 47-2000). Una vez establecido la caracterización de los lodos, se evalúo el potencial de nutrientes (macro y micro) presentes en los biosólidos para su potencial de uso como abono en cultivos agrícolas. El secado de lodos fue realizado a través de una era de secado, donde los lodos fueron deshidratados hasta alcanzar una textura pastosa. “La pasta de lodo” fue transportada al área de los ensayos de campo para continuar el proceso de secado y molida. Tres ensayos experimentales fueron diseñados al azar con cinco tratamientos y cuatro repeticiones para cada uno de los tres cultivos: sandía, tomate, arroz, en parcelas de 10m2 (sandía y tomate) y 20 m2 (arroz) para cada tratamiento. Tres diferentes dosis de biosólidos fueron evaluadas y comparadas con un tratamiento de fertilizante comercial y un tratamiento control. La dosis de fertilizante comercial utilizada en cada cultivo fue la recomendada por el Instituto de Investigación Agropecuaria de Panamá. Los ensayos consideraron la caracterización inicial del suelo, la preparación del suelo, semilla, y arreglo topográfico de los cultivos siguiendo las recomendaciones agronómicas de manejo de cultivo establecida por el Instituto de Investigación Agropecuaria. Para los ensayos de sandía y tomate se instaló el sistema de riego por goteo. Se determinaron los ácidos húmicos presentes en los cultivos, y se estudiaron las variables de desarrollo de cada cultivo (fructificación, cosecha, peso de la cosecha, dimensiones de tamaño y color de las frutas, rendimiento, y la relación costo – rendimiento). También se estudiaron las variaciones de los macro y micro nutrientes y las variaciones de pH, textura de suelo y MO disponible al inicio y al final de cada uno de los ensayos de campo. Todas las variables y covariables fueron analizadas utilizando el programa estadístico INFOSAT (software para análisis estadístico de aplicación general) mediante el análisis de varianza, el método de comparaciones múltiples propuesto por Fisher (LSD Fisher) para comparar las medias de los cultivares y el coeficiente de correlación de Pearson que nos permite analizar si existe una asociación lineal entre dos variables. En la evaluación de los aportes del biosólido a los cultivos se observó que los macronutrientes N y P se encontraban de los límites requeridos en cada uno de los cultivos, pero que los niveles de K estuvieron por debajo de los requerimientos de los cultivos. A nivel de la fertilización tradicional con fertilizante químico se observó que la dosis recomendada para cada uno de los cultivos del estudio estaba sobreestimada en los tres principales macronutrientes: Nitrógeno, Fosforo y Potasio. Contenían concentraciones superiores de N, P y K a las requeridas teóricamente por el cultivo. El nutriente que se aporta en exceso es el Fósforo. Encontramos que para el cultivo de sandía era 18 veces mayor a lo requerido por el cultivo, en tomate fue 12 veces mayor y en el cultivo de arroz, 34 veces mayor. El fertilizante comercial tuvo una influencia en el peso final y rendimiento final en cada uno de los cultivos del estudio. A diferencia, los biosólidos tuvieron una influencia directa en el desarrollo de los cultivos (germinación, coloración, tamaño, longitud, diámetro, floración y resistencia a enfermedades). Para el caso de la sandía la dosis de biosólido más cercana al óptimo para el cultivo es la mayor dosis aplicada en este ensayo (97.2 gramos de biosólido por planta). En el caso de tomate, el fertilizante comercial obtuvo los mejores valores, pero las diferencias son mínimas con relación al tratamiento T1, de menor dosis de biosólido (16.2 gramos de biosólido por planta). Los resultados generales del ensayo de tomate estuvieron por debajo del rendimiento esperado para el cultivo. Los tratamientos de aplicación de biosólidos aportaron al desarrollo del cultivo en las variables tamaño, color y resistencia a las enfermedades dentro del cultivo de tomate. Al igual que el tomate, en el caso del arroz, el tratamiento comercial obtuvo los mejores resultados. Los resultados finales de peso y rendimiento del cultivo indican que el tratamiento (T2), menor dosis de biosólido (32.4 gramos por parcela), no tuvo diferencias significativas con los resultados obtenidos en las parcelas con aplicación de fertilizante comercial (T1). El tratamiento T4 (mayor dosis de biosólido) obtuvo los mejores valores para las variables germinación, ahijamiento y espigamiento del cultivo, pero al momento de la maduración obtuvo los menores resultados. Los biosólidos aportan nutrientes a los cultivos y al final del ensayo se observó que permanecen disponibles en el suelo, aportando a la mejora del suelo final. En los tres ensayos, se pudo comprobar que los aportes de los biosólidos en el desarrollo vegetativo de los cultivos. También se encontró en todos los ensayos que no hubo diferencias significativas (p > 0.05) entre los tratamientos de biosólidos y fertilizante comercial. Para obtener mejores resultados en estos tres ensayos se requeriría que a la composición de biosólidos (utilizada en este ensayo) se le adicione Potasio, Calcio y Magnesio en las cantidades requeridas por cada uno de los cultivos. ABSTRACT The objective of this investigation was to evaluate the effect of residual sewage sludge obtained from the residual water of a treatment plant conditioned as Biosolid used on three reliable agricultural crops. The effect of the added sewage sludge was evaluated through the measurement of production variables such as crop plant development and the comparison of the soil characteristics used before and after the experimental tests. This investigation confirmed that biosolids from wastewater treatment can contribute to the growth of these crops. In this experimental approach, optimized sludge was applied to three short-cycle crops including two low-risk crops (watermelon and tomato) and one high-risk crop (rice) all grown on dry land. In the first phase of work, the characteristics of the sludge were assessed using chemical, physical and microbiological tests. The concentrations of metals were determined by atomic emission spectrometry inductively coupled plasma, (ICP-AES). Microbiological characterization was performed measuring total coliform and fecal count using the most probable number technique (NMP) and microbiological pathogens were identified using Kornacki & Johnson (2001) method based on two processes: presumptive and confirmatory tests. Both the results for the determination of metals and potentially toxic elements, as testing for the determination of potentially dangerous microorganisms were below the limits established by the applicable standard in Panama (Technical Regulate COPANIT 47-2000). After the metal and bacterial characterization of the sludge, the presence of macro or micronutrients in biosolids was measured to evaluate its potential for use as fertilizer in the growth of agricultural crops. The sludge was dehydrated via a drying process into a muddy slurry. The pulp slurry was transported to the field trial area to continue the process of drying and grinding. Three randomized experimental trials were designed to test with five treatment regimens and four replications for each of the crops: watermelon, tomato, rice. The five treatment regimens evaluated were three different doses of bio solid with commercial fertilizer treatment control and no fertilizer treatment control. Treatment areas for the watermelon and tomato were 10m2 plots land and for rice was 20m2. The amount of commercial fertilizer used to treat each crop was based on the amount recommended by Agricultural Research Institute of Panama. The experimental trials considered initial characterization of soil, soil preparation, seed, and crop topographical arrangement following agronomic crop management recommendations. For the tests evaluating the growth of watermelons and tomatoes and drip irrigation system was installed. The amount of humic acids present in the culture were determined and developmental variable of each crop were studied (fruiting crop harvest weight, size dimensions and color of the fruit, performance and cost effectiveness). Changes in macro and micronutrients and changes in pH, soil texture and OM available were measured at the beginning and end of each field trial. All variables and covariates were analyzed using INFOSAT statistical program (software for statistical analysis of general application) by analysis of variance, multiple comparisons method as proposed by Fisher (LSD Fisher) to compare the means of cultivars and the Pearson ratio that allows us to analyze if there is a linear association between two variables. In evaluating the contribution of biosolids to agricultural crops, the study determined that the macronutrients N & P were within the requirements of crops, but K levels were below the requirements of crops. In terms of traditional chemical fertilizer fertilization, we observed that the recommended dose for each study crop was overestimated for the three major nutrients: nitrogen, phosphorus and potassium. Higher concentrations containing N, P and K to the theoretically required by the crop. The recommended dose of commercial fertilizer for crops study contained greater amounts of phosphorus, crops that need. The level of phosphorous was found to be18 times greater than was required for the cultivation of watermelon; 12 times higher than required for tomato, and 34 times higher than required for rice cultivation. Phosphorus inputs of commercial fertilizer were a primary influence on the weight and performance of each crop. Unlike biosolids had a direct influence on crop development (germination, color, size, length, diameter, flowering and disease resistance). In the case of growth of watermelons, the Biosolid dose closest to the optimum for cultivation was applied the highest dose in this assay (97.2 grams of bio solids per plant). In the case of tomatoes, commercial fertilizer had the best values but the differences were minimal when compared to treatment T1, the lower dose of sewage sludge (Biosolid 16.2 grams per plant). The overall results for the tomato crop yield of the trial were lower than expected. Additionally, the application of biosolids treatment contributed to the development of fruit of variable size, color and disease resistance in the tomato crops. Similar to the tomato crop, commercial fertilizer treatment provided the best results for the rice crop. The final results of weight and crop yield for rice indicated that treatment with T2 amount of biosolids (34.2 grams per plot) was not significantly different from the result obtained in the application plot given commercial fertilizer (T1). The T4 (higher dose of bio solid) treatment had the best values for the germination, tillering and bolting variables of the rice crop but for fruit ripening yielded lower results. In all three trials, biosolids demonstrated the ability to contribute in the vegetative growth of crops. It was also found in all test no significant differences (p>0.05) between treatment of bio solid and commercial fertilizer. Biosolids provided nutrients to the crops and even at the end of the trial remained available in the ground soil, contributing to the improvement of the final ground. The best results from these three trials is that the use of bio solids such as those used in this assay would require the addition of potassium, calcium and magnesium in quantities required for each crop.

Wind pumps for irrigating greenhouse crops

Agriculture is a major consumer of energy in many countries of the world. Only a few of these countries are self-sufficient in conventional energy sources, which are also exhaustible. Fortunately, there are other sources of energy, such as wind, which has experienced recent developments in the area of wind power generation. From irrigation projects to power supply in remote farms, wind power generation can play a vital role. A simple methodology for technical evaluation of windmills for irrigation water pumping has been developed in this study to determine the feasibility per unit amount of water supplied and the levels of daily irrigation demand satisfied by windmill irrigation system at various levels of risk (probability of failure). For this purpose, a series of three hourly wind-speed data over a period of 38 years at Ciego de Ávila, Cuba, were analyzed to compute the diurnal wind pump discharge at varying levels of risk. The sizes of reservoirs required to modulate fluctuating discharge and to satisfy the levels of irrigation demand, on function of crop development dates, cultivated area and water elevation height, were computed by cumulative deficit water budgeting. An example is given illustrating the use of the methodology on tomato crop Licopersicon esculentum Mill) under greenhouse.

Utilización del cultivo plurianual de pataca (Helianthus tuberosus L.) para la producción de hidratos de carbono fermentables a partir de los tallos

La pataca (Helianthus tuberosus L.) es una especie de cultivo con un alto potencial en la producción de hidratos de carbono de reserva en forma de polifructanos, especialmente inulina, que se acumulan temporalmente en los tallos en forma de polisacáridos para translocarse posteriormente a los tubérculos, donde son almacenados. Aunque tradicionalmente el producto de interés del cultivo son los tubérculos, que acumulan gran cantidad de hidratos de carbono fermentables (HCF) cuando se recogen al final del ciclo de desarrollo, en este trabajo se pretende evaluar el potencial de la pataca como productor de HCF a partir de los tallos cosechados en el momento de máximo contenido en HCF, mediante un sistema de cultivo plurianual. Se han realizado los siguientes estudios: i) Determinación del momento óptimo de cosecha en ensayos con 12 clones ii) Potencial del cultivo plurianual de la pataca en términos de producción anual de biomasa aérea y de HCF en cosechas sucesivas, iii) Ensayos de conservación de la biomasa aérea, iv) Estimación de los costes de las dos modalidades de cultivo de pataca para producción de HCF y v) Estimación de la sostenibilidad energética de la producción de bioetanol mediante la utilización de los subproductos. Para la determinación del momento óptimo de la cosecha de la biomasa aérea se ensayaron 12 clones de diferente precocidad en Madrid; 4 tempranos (Huertos de Moya, C-17, Columbia y D-19) y 8 tardíos (Boniches, China, K-8, Salmantina, Nahodka, C-13, INIA y Violeta de Rennes). El máximo contenido en HCF tuvo lugar en el estado fenológico de botón floral-flor que además coincidió con la máxima producción de biomasa aérea. De acuerdo con los resultados obtenidos, la cosecha de los clones tempranos se debería realizar en el mes de julio y en los clones tardíos en septiembre, siendo éstos últimos más productivos. La producción media más representativa entre los 12 clones, obtenida en el estado fenológico de botón floral fue de 23,40 t ms/ha (clon INIA), con un contenido medio en HCF de 30,30 % lo que supondría una producción potencial media de 7,06 t HCF/ha. La producción máxima en HCF se obtuvo en el clon Boniches con 7,61 t/ha y 22,81 t ms/ha de biomasa aérea. En el sistema de cultivo plurianual la cantidad de tallos por unidad de superficie aumenta cada año debido a la cantidad de tubérculos que van quedando en el terreno, sobre todo a partir del 3er año, lo que produce la disminución del peso unitario de los tallos, con el consiguiente riesgo de encamado. El aclareo de los tallos nacidos a principios de primavera mediante herbicidas tipo Glifosato o mediante una labor de rotocultor rebaja la densidad final de tallos y mejora los rendimientos del cultivo. En las experiencias de conservación de la biomasa aérea se obtuvo una buena conservación por un período de 6 meses de los HCF contenidos en los tallos secos empacados y almacenados bajo cubierta. Considerando que el rendimiento práctico de la fermentación alcohólica es de 0,5 l de etanol por cada kg de azúcar, la producción potencial de etanol para una cosecha de tallos de 7,06 t de HCF/ha sería de 3.530 l/ha. El bagazo producido en la extracción de los HCF de la biomasa aérea supondría 11,91 t/ha lo que utilizado para fines térmicos supone más de 3 veces la energía primaria requerida en el proceso de producción de etanol, considerando un poder calorífico inferior de 3.832,6 kcal/kg. Para una producción de HCF a partir de la biomasa aérea de 7,06 t/ha y en tubérculos al final del ciclo de 12,11 t/ha, los costes de producción estimados para cada uno de ellos fueron de 184,69 €/t para los HCF procedentes de la biomasa aérea y 311,30 €/t para los de tubérculos. Como resultado de este trabajo se puede concluir que la producción de HCF a partir de la biomasa aérea de pataca en cultivo plurianual, es viable desde un punto de vista técnico, con reducción de los costes de producción respecto al sistema tradicional de cosecha de tubérculos. Entre las ventajas técnicas de esta modalidad de cultivo, cabe destacar: la reducción de operaciones de cultivo, la facilidad y menor coste de la cosecha, y la posibilidad de conservación de los HCF en la biomasa cosechada sin mermas durante varios meses. Estas ventajas, compensan con creces el menor rendimiento por unidad de superficie que se obtiene con este sistema de cultivo frente al de cosecha de los tubérculos. Jerusalem artichoke (Helianthus tuberosus L.) (JA) is a crop with a high potential for the production of carbohydrates in the form of polyfructans, especially inulin, which are temporarily accumulated in the stems in the form of polysaccharides. Subsequently they are translocated to the tubers, where they are finally accumulated. In this work the potential of Jerusalem artichoke for fermentable carbohydrates from stems that are harvested at their peak of carbohydrates accumulation is assessed as compared to the traditional cultivation system that aims at the production of tubers harvested at the end of the growth cycle. Tubers are storage organs of polyfructans, namely fermentable carbohydrates. Studies addressed in this work were: i) Determination of the optimum period of time for stem harvesting as a function of clone precocity in a 12-clone field experiment; ii) Study of the potential of JA poly-annual crop regarding the annual yield of aerial biomass and fermentable carbohydrates (HCF) over the years; iii) Tests of storage of the aerial biomass, iv) Comparative analysis of the two JA cultivation systems for HCF production: the poly-annual system for aerial biomass harvesting versus the annual cultivation system for tubers and v) Estimation of the energy sustainability of the bioethanol production by using by-products of the production chain. In order to determine the best period of time for aerial biomass harvesting twelve JA clones of different precocity were tested in Madrid: four early clones (Huertos de Moya, C-17, Columbia and D-19) and eight late clones (Boniches, China, K-8 , Salmantina, Nahodka, C-13, INIA and Violeta de Rennes). Best time was between the phenological stages of floral buds (closed capitula) and blossom (opened capitula), period in which the peak of biomass production coincides with the peak of HCF accumulation in the stems. According to the results, the early clones should be harvested in July and the late ones in September, being the late clones more productive. The clone named INIA was the one that exhibited more steady yields in biomass over the 12 clones experimented. The average potential biomass production of this clone was 23.40 t dm/ha when harvested at the floral buds phenological stage; mean HCF content is 30.30%, representing 7.06 t HCF/ha yield. However, the highest HCF production was obtained for the clone Boniches, 7.61 t HCF/ha from a production of 22.81 t aerial biomass/ha. In the poly-annual cultivation system the number of stems per unit area increases over the years due to the increase in the number of tubers that are left under ground; this effect is particularly important after the 3rd year of the poly-annual crop and results in a decrease of the stems unit weight and a risk of lodging. Thinning of JA shoots in early spring, by means of an herbicide treatment based on glyphosate or by means of one pass with a rotary tiller, results in a decrease of the crop stem density and in higher crop yields. Tests of biomass storing showed that the method of keeping dried stems packed and stored under cover results in a good preservation of HCF for a period of six months at least. Assuming that the fermentation yield is 0.5 L ethanol per kg sugars and a HCF stem production of 7.06 t HCF/ha, the potential for bioethanol is estimated at 3530 L/ha. The use of bagasse -by-product of the process of HCF extraction from the JA stems- for thermal purposes would represent over 3 times the primary energy required for the industrial ethanol production process, assuming 11.91 t/ha bagasse and 3832.6 kcal/kg heating value. HCF production costs of 7.06 t HCF/ha yield from aerial biomass and HCF production costs of 12.11 t HCF/ha from tubers were estimated at 184.69 €/t HCF and 311.30 €/t HCF, respectively. It can be concluded that the production of HCF from JA stems, following a poly-annual cultivation system, can be feasible from a technical standpoint and lead to lower production costs as compared to the traditional annual cultivation system for the production of HCF from tubers. Among the technical advantages of the poly-annual cultivation system it is worth mentioning the reduction in crop operations, the ease and efficiency of harvesting operations and the possibility of HCF preservation without incurring in HCF losses during the storage period, which can last several months. These advantages might compensate the lower yield of HCF per unit area that is obtained in the poly-annual crop system, which aims at stems harvesting, versus the annual one, which involves tubers harvesting.

The use of wind pumps for greenhouse microirrigation: a case study for tomato in Cuba.

Crop irrigation is a major consumer of energy. Only a few countries are self-sufficient in conventional non-renewable energy sources. Fortunately, there are renewable ones, such as wind, which has experienced recent developments in the area of power generation. Wind pumps can play a vital role in irrigation projects in remote farms. A methodology based on daily estimation balance between water needs and water availability was used to evaluate the feasibility of the most economic windmill irrigation system. For this purpose, several factors were included: three-hourly wind velocity (W3 h, m/s), flow supplied by the wind pump as a function of the elevation height (H, m) and daily greenhouse evapotranspiration as a function of crop planting date. Monthly volumes of water required for irrigation (Dr, m3/ha) and in the water tank (Vd, m3), as well as the monthly irrigable area (Ar, ha), were estimated by cumulative deficit water budgeting taking in account these factors. An example is given illustrating the use of this methodology on tomato crop (Lycopersicon esculentum Mill.) under greenhouse at Ciego de Ávila, Cuba. In this case two different W3 h series (average and low wind year), three different H values and five tomato crop planting dates were considered. The results show that the optimum period of wind-pump driven irrigation is with crop plating in November, recommending a 5 m3 volume tank for cultivated areas around 0.2 ha when using wind pumps operating at 15 m of height elevation.

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.

The use of wind pumps for greenhouse microirrigation: A case study for tomato in Cuba

A methodology based on daily estimation balance between water needs and water availability was used to evaluate the feasibility of the most economic windmill irrigation system. For this purpose, several factors were included: three-hourly wind velocity (W3 h, m/s), flow supplied by the wind pump as a function of the elevation height (H, m) and daily greenhouse evapotranspiration as a function of crop planting date. Monthly volumes of water required for irrigation (Dr, m3/ha) and in the water tank (Vd, m3), as well as the monthly irrigable area (Ar, ha), were estimated by cumulative deficit water budgeting taking in account these factors.

Mesh traversal and sorting for efficient memory usage in scientific codes

Applications that operate on meshes are very popular in High Performance Computing (HPC) environments. In the past, many techniques have been developed in order to optimize the memory accesses for these datasets. Different loop transformations and domain decompositions are com- monly used for structured meshes. However, unstructured grids are more challenging. The memory accesses, based on the mesh connectivity, do not map well to the usual lin- ear memory model. This work presents a method to improve the memory performance which is suitable for HPC codes that operate on meshes. We develop a method to adjust the sequence in which the data are used inside the algorithm, by means of traversing and sorting the mesh. This sorted mesh can be transferred sequentially to the lower memory levels and allows for minimum data transfer requirements. The method also reduces the lower memory requirements dra- matically: up to 63% of the L1 cache misses are removed in a traditional cache system. We have obtained speedups of up to 2.58 on memory operations as measured in a general- purpose CPU. An improvement is also observed with se- quential access memories, where we have observed reduc- tions of up to 99% in the required low-level memory size.

Análisis de la viabilidad técnica de las aerobombas para el riego localizado

Actualmente la agricultura cubana, por ser un sector estratégico en la economía del país, incorpora en su desarrollo y gestión las energías renovables como criterio básico para su viabilidad futura. Sin embargo existen un número de problemas que limitan el desarrollo de estas fuentes energéticas en Cuba, entre los que se encuentran el conocimiento incompleto de su potencial de utilización. Por esta razón, la presente investigación tiene como objetivo la maximización de la superficie regada de un cultivo dado y la determinación del volumen de regulación mínimo, usando una aerobomba tipo, en condiciones ambientales dadas. Se desarrolla una metodología para predecir la máxima potencialidad de las aerobombas para un sistema de riego localizado, basada en el cálculo del balance diario entre las necesidades de agua del cultivo y la disponibilidad de agua. Mediante un ejemplo que ilustra el uso de esta metodología en el cultivo de tomate (Solanum lycopersicum L. var. FL - 5) bajo invernadero en Ciego de Ávila, Cuba, se hace una descripción de los elementos de la instalación propuesta para el suministro de agua por parte de la aerobomba. Se estudiaron varios factores, tales como la serie de velocidad del viento trihoraria ( h V3 , m s-1) para un año medio de viento y para un año medio de poco viento; el caudal suministrado por la aerobomba en función de la altura de elevación ( H , m); y la evapotranspiración diaria del cultivo en invernadero en función de la fecha de siembra. A partir de los factores mencionados se determinaron los volúmenes de agua mensuales necesarios para el riego ( r D , m3 ha-1), la capacidad del depósito de almacenamiento ( dep. V , m3), así como las áreas máximas regables ( r A , ha) para cada variante. Los resultados muestran que el período óptimo de bombeo eólico para el riego del cultivo de tomate en invernadero bajo las condiciones ambientales estudiadas es de noviembre a febrero, y que los factores que más influyen en la superficie que se puede regar con el bombeo eólico son la fecha de plantación y el volumen de depósito. Abstract Currently Cuban agriculture, as a strategic sector in the economy of the country, incorporates in its development and renewable energy management as a basic criterion for its future viability. However, there are a number of problems that limit the development of these energy sources in Cuba, among which are the incomplete knowledge of their potential use. For this reason, this research aims at maximizing the irrigated area of a given culture and determination of minimum control volume, using a type Windpump in given environmental conditions. We develop a methodology to predict the maximum potential of windmills for irrigation system, based on the daily balance calculation between the crop water needs and water availability. Through an example that illustrates the use of this methodology in the cultivation of tomato (Solanum lycopersicum L. var. FL - 5) under greenhouse in Ciego de Avila, Cuba, is a description of the elements of the proposed facility to supply water from the windmill. We studied several factors such as the number of trihoraria wind speed ( h V3 , m s- 1) for an average wind year and an average year with little wind, the flow supplied by the windmill depending on the lift height ( H , m) and daily crop evapotranspiration in greenhouse based on planting date. From the above factors were determined monthly water volumes needed for irrigation ( r D , m3 ha-1), the storage tank capacity ( dep. V , m3) and peak areas irrigated ( r A , ha) for each variant. The results show that the optimal period wind pumping for irrigation of greenhouse tomato crop under the environmental conditions studied is from November to February, and that the factors that influence the surface that can be irrigated with wind pumping are planting date and amount of deposit.

Quick time planning using "s" curves and cost based durations.

ABSTRACT: The comparison of the different bids in the tender for a project, with the traditional contract system based on unit rates open to and re-measurement, requires analysis tools that are able to discriminate proposals having a similar overall economic impact, but that might show a very different behaviour during the execution of the works. RESUMEN: La estimación rápida de costes en fases iniciales del proyecto por métodos paramétricos y referencias estadísticas es un tema bien estudiado, divulgado y aplicado en el sector de la construcción. Sin embargo, existe poca literatura técnica sobre sistemas de predimensionado de tiempos, que permitan realizar rápidamente una planificación con un grado de aproximación razonable. Este texto reúne dos aspectos ya conocidos, pero hasta ahora independientes, y una aportación propia:  -La estimación del plazo final por referencias estadísticas (BCIS, 2000)  - La estimación del reparto del coste total a lo largo de la ejecución mediante curvas "S" (diversos autores)  La estimación de la duración de la ejecución de las actividades en función de su coste. El conjunto de estas tres técnicas, aplicadas a un proyecto, permite obtener una planificación con el suficiente grado de detalle y fiabilidad para tomar decisiones en fases iniciales del proyecto.

Montecarlo method applied to comparison of tenders in construction projects.

La comparación de las diferentes ofertas presentadas en la licitación de un proyecto,con el sistema de contratación tradicional de medición abierta y precio unitario cerrado, requiere herramientas de análisis que sean capaces de discriminar propuestas que teniendo un importe global parecido pueden presentar un impacto económico muy diferente durante la ejecución. Una de las situaciones que no se detecta fácilmente con los métodos tradicionales es el comportamiento del coste real frente a las variaciones de las cantidades realmente ejecutadas en obra respecto de las estimadas en el proyecto. Este texto propone abordar esta situación mediante un sistema de análisis cuantitativo del riesgo como el método de Montecarlo. Este procedimiento, como es sabido, consiste en permitir que los datos de entrada que definen el problema varíen unas funciones de probabilidad definidas, generar un gran número de casos de prueba y tratar los resultados estadísticamente para obtener los valores finales más probables,con los parámetros necesarios para medir la fiabilidad de la estimación. Se presenta un modelo para la comparación de ofertas, desarrollado de manera que puede aplicarse en casos reales aplicando a los datos conocidos unas condiciones de variación que sean fáciles de establecer por los profesionales que realizan estas tareas. ABSTRACT: The comparison of the different bids in the tender for a project, with the traditional contract system based on unit rates open to and re-measurement, requires analysis tools that are able to discriminate proposals having a similar overall economic impact, but that might show a very different behaviour during the execution of the works. One situation not easily detected by traditional methods is the reaction of the actual cost to the changes in the exact quantity of works finally executed respect of the work estimated in the project. This paper intends to address this situation through the Monte Carlo method, a system of quantitative risk analysis. This procedure, as is known, is allows the input data defining the problem to vary some within well defined probability functions, generating a large number of test cases, the results being statistically treated to obtain the most probable final values, with the rest of the parameters needed to measure the reliability of the estimate. We present a model for the comparison of bids, designed in a way that it can be applied in real cases, based on data and assumptions that are easy to understand and set up by professionals who wish to perform these tasks.

Estudio de los efectos en el viñedo de la modificación del déficit hídrico continuo en los periodos anterior y posterior al envero (cv. Cabernet Sauvignon; Vitis vinifera L.)

En regiones semiáridas, con veranos cálidos, evapotranspiraciones elevadas, humedades relativas bajas, además de precipitaciones intermitentes y escasas (400 mm al año) que reducen la recarga del perfil en invierno, se puede ver afectada la productividad y sostenibilidad de los viñedos. Por eso en estas zonas puede ser necesario utilizar el riego suplementario para mantener la calidad y aumentar la productividad. En este marco de circunstancias es en el que se desarrolla la mayoría de la viticultura española, y en concreto en la zona centro donde se realizó el estudio. Con este trabajo se pretende estudiar la influencia del agua del riego, con distintas dosis y aplicada en diferentes fases de crecimiento y maduración de la baya, en la producción y calidad de la uva. Se estudió la influencia del déficit moderado continuo aplicado antes y después de envero, en el aprovechamiento de los recursos ambientales y en la respuesta del cv. Cabernet Sauvignon. El ensayo se desarrolló en 2010 y 2011 en la finca “La Alcoholera”, perteneciente a bodegas LICINIA S.L., ubicada en la localidad de Chinchón, Comunidad de Madrid, España. Durante 2010 y 2011 se realizaron estudios en cepas del cv. Cabernet Sauvignon (clon 15), injertadas sobre 41B y plantadas en 2005. Con poda corta en Cordón Royat unilateral de 80 cm de altura, y cuya vegetación alcanzó una altura de 97 cm. Las cepas del ensayo fueron conducidas verticalmente en espaldera (VSP), con 10 yemas por metro lineal. Las plantas dentro de la fila fueron separadas 1 m y la distancia de la calle fue de 3 m. La orientación de las filas norte – sur. Se plantearon cuatro tratamientos experimentales con diferentes dosis y momento de aplicación del riego. - T: Testigo. Déficit ligero, con un aporte continuado de agua desde floración (420 mm). - DMc: Déficit moderado continuo. Manejo del riego convencional, empezando en pre-envero (154 mm) - DM1: Déficit moderado a partir de pre-envero. Aporte de riego continuado desde floración reduciéndose la dosis de riego en pre-envero (312 mm). - DM2: Déficit moderado hasta pre-envero. Se empezó a regar a partir de preenvero (230 mm). Se observó que bajo condiciones de estrés hídrico leve, el crecimiento se reduce disminuyendo la migración de fotoasimilados hacia los órganos vegetativos. Generando menor área foliar en las plantas sometidas a déficit hídrico moderado entre floración y cuajado. Disminuyendo su consumo. En maduración la humedad del suelo dependió principalmente del riego aplicado y del consumo de la planta; dicho consumo dependió a la vez del desarrollo foliar del canopy y de la necesidad hídrica de la vid. El aumento del déficit hídrico disminuyó el contenido de agua en el suelo, lo que provocó diferencias en el estado hídrico y en el intercambio gaseoso de las hojas. En condiciones de déficit moderado, la fotosíntesis se encontró altamente correlacionada con el potencial hídrico foliar medido a mediodía solar. Además en condiciones de déficit moderado continuo la disponibilidad hídrica, la demanda atmosférica y el nivel de hidratación de las hojas, interaccionaron de forma compleja en la regulación estomática de las hojas, condicionando el intercambio gaseoso y la eficiencia en el uso del agua. Al aumentar el volumen de agua aplicado el peso de madera de poda por metro de fila fue superior. Las diferencias encontradas en el rendimiento fueron debidas a las diferencias en el peso de baya. El cual estuvo condicionado por la estrategia de riego, ya que, el déficit hídrico moderado antes de envero fue más crítico para el rendimiento que el déficit impuesto durante la madurez. Por otro lado, la biomasa dependió de la actividad fisiológica de la planta, la cual fue altamente dependiente de la disponibilidad hídrica. Déficit hídrico moderado aplicado de cuajado a envero, generó bayas más pequeñas y aumentó la relación hollejo:pulpa. El déficit moderado aplicado después de envero favoreció la acumulación de IPT y antocianos extraíbles, mejorando la calidad de la uva, pero disminuyó la acidez de la baya. El riego aplicado de envero a vendimia desaceleró la concentración de azúcares en bayas que fueron sometidas a déficit antes de pre-envero. ABSTRACT Mediterranean climate is characterized by hot summers, high evapotranspiration rates, and scarce precipitations (400 mm per year) during grapevine cycle. These extremely dry conditions affect vineyard productivity and sustainability. Supplementary irrigation is needed practice in order to maintain yield and quality. Almost all Spanish grape growing regions are characterized by these conditions, especially in the center region, where this trial was performed. The main objective of this work is to study the influence of water irrigation on yield and quality. For this aim, different levels of irrigation (mm of water applied) were applied during different stages of growth and berry maturity of Caberent Sauvignon grapevines. The work was conducted from 2010 to 2011 and located in Licinia (40º 12´ N, 3º 28´ W), Madrid, Spain. The cultivar utilized was Cabernet Sauvignon, clone 15 grafted onto rootstock 41B, planted in 2005. The vineyard was oriented north-south, with spacing on 3 meters between rows and 1 meter between plants. Vines were spurpruned to 10 buds per meter and trained in unilateral cordon with a height of 80 cm. Shoots were positioned vertically (VSP). Considering the amount of water and the moment of the application, four experimental treatments were applied: - T: Control sample. Slight deficit (420 mm) applied from bloom to maturity. - DMc: Continuous moderate deficit. Traditional irrigation: application of 154 mm of water from pre-veraison to maturity. - DM1: Deficit moderate from pre-veraison. Irrigation of 312 mm of water from bloom to pre-veraison. - DM2: Deficit moderate to pre-veraison. Irrigation of 230 mm of water from preveraison to maturity Under moderated water stress conditions it was seen than leaf growth decreases due to the reduction of migration of photo-assimilates to vegetative organs. Vines with moderate water deficit between flowering and ripening develop less leaf area and decrease its water consumption. During maturation of berries, soil moisture depends on irrigation and plant consumption. This consumption further depends on vegetation development and on the vine needs for water. By increasing water deficit, the water content in the soil decreases. This causes differences in leaf water status and in the gases exchange. Under moderate deficit conditions, photosynthesis was found highly correlated with midday leaf water potential. Further, atmospheric demand and the level of leaves hydration interact in complex ways in the stomatal regulation, which affects leaf gas exchange and the efficiency of water use. The amount of water applied is directly proportional to pruning weight. Changes in berry weight cause differences in yield ratios. The differences in berry weights are conditioned by the irrigation strategy, the moderate water deficit before veraison influences more than the deficit applied from veraison. Biomass generated for the plant depends on its physiological activity, which is highly related to the water availability. Moderate water deficit applied from fruit set to ripening generates smaller berries, increasing the pulp/skin ratio. Moderate deficit applied after veraison promotes the accumulation of extractables anthocyans and TPI. Despite this treatment improves color parameters of the grapes, it decreases its total acidity. Irrigation applied from veraison to harvest slows down sugar accumulation in berries compared to those under deficit before veraison conditions.

Applying Problem-Based Project-Organized Learning in a traditional system

Nowadays, PBL is considered a suitable methodology for engineering education. But making the most of this methodology requires some features, such as multidisciplinary, illstructured teamwork and autonomous research that sometimes are not easy to achieve. In fact, traditional university systems, including curricula, teaching methodologies, assessment and regulation, do not help the implementation of these features. Firstly, we look through the main differences found between a traditional system and the Aalborg model, considered a reference point in PBL. Then, this work is aimed at detecting the main obstacles that a standing traditional system presents to PBL implementation. A multifaceted PBL experience, covering three different disciplines, brings us to analyse these difficulties, order them according to its importance and decide which should be the first changes. Finally, we propose a straightforward introduction of generic competences in the curricula aimed at supporting the use of Problem-Based Project-Organized Learning

Integrated program debugging, verification, and optimization using abstract interpretation (and the Ciao system preprocessor)

The technique of Abstract Interpretation has allowed the development of very sophisticated global program analyses which are at the same time provably correct and practical. We present in a tutorial fashion a novel program development framework which uses abstract interpretation as a fundamental tool. The framework uses modular, incremental abstract interpretation to obtain information about the program. This information is used to validate programs, to detect bugs with respect to partial specifications written using assertions (in the program itself and/or in system libraries), to generate and simplify run-time tests, and to perform high-level program transformations such as multiple abstract specialization, parallelization, and resource usage control, all in a provably correct way. In the case of validation and debugging, the assertions can refer to a variety of program points such as procedure entry, procedure exit, points within procedures, or global computations. The system can reason with much richer information than, for example, traditional types. This includes data structure shape (including pointer sharing), bounds on data structure sizes, and other operational variable instantiation properties, as well as procedure-level properties such as determinacy, termination, nonfailure, and bounds on resource consumption (time or space cost). CiaoPP, the preprocessor of the Ciao multi-paradigm programming system, which implements the described functionality, will be used to illustrate the fundamental ideas.