9 resultados para accounting processes

em Universitat de Girona, Spain


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Dynamic optimization methods have become increasingly important over the last years in economics. Within the dynamic optimization techniques employed, optimal control has emerged as the most powerful tool for the theoretical economic analysis. However, there is the need to advance further and take account that many dynamic economic processes are, in addition, dependent on some other parameter different than time. One can think of relaxing the assumption of a representative (homogeneous) agent in macro- and micro-economic applications allowing for heterogeneity among the agents. For instance, the optimal adaptation and diffusion of a new technology over time, may depend on the age of the person that adopted the new technology. Therefore, the economic models must take account of heterogeneity conditions within the dynamic framework. This thesis intends to accomplish two goals. The first goal is to analyze and revise existing environmental policies that focus on defining the optimal management of natural resources over time, by taking account of the heterogeneity of environmental conditions. Thus, the thesis makes a policy orientated contribution in the field of environmental policy by defining the necessary changes to transform an environmental policy based on the assumption of homogeneity into an environmental policy which takes account of heterogeneity. As a result the newly defined environmental policy will be more efficient and likely also politically more acceptable since it is tailored more specifically to the heterogeneous environmental conditions. Additionally to its policy orientated contribution, this thesis aims making a methodological contribution by applying a new optimization technique for solving problems where the control variables depend on two or more arguments --- the so-called two-stage solution approach ---, and by applying a numerical method --- the Escalator Boxcar Train Method --- for solving distributed optimal control problems, i.e., problems where the state variables, in addition to the control variables, depend on two or more arguments. Chapter 2 presents a theoretical framework to determine optimal resource allocation over time for the production of a good by heterogeneous producers, who generate a stock externalit and derives government policies to modify the behavior of competitive producers in order to achieve optimality. Chapter 3 illustrates the method in a more specific context, and integrates the aspects of quality and time, presenting a theoretical model that allows to determine the socially optimal outcome over time and space for the problem of waterlogging in irrigated agricultural production. Chapter 4 of this thesis concentrates on forestry resources and analyses the optimal selective-logging regime of a size-distributed forest.

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Developments in the statistical analysis of compositional data over the last two decades have made possible a much deeper exploration of the nature of variability, and the possible processes associated with compositional data sets from many disciplines. In this paper we concentrate on geochemical data sets. First we explain how hypotheses of compositional variability may be formulated within the natural sample space, the unit simplex, including useful hypotheses of subcompositional discrimination and specific perturbational change. Then we develop through standard methodology, such as generalised likelihood ratio tests, statistical tools to allow the systematic investigation of a complete lattice of such hypotheses. Some of these tests are simple adaptations of existing multivariate tests but others require special construction. We comment on the use of graphical methods in compositional data analysis and on the ordination of specimens. The recent development of the concept of compositional processes is then explained together with the necessary tools for a staying- in-the-simplex approach, namely compositional singular value decompositions. All these statistical techniques are illustrated for a substantial compositional data set, consisting of 209 major-oxide and rare-element compositions of metamorphosed limestones from the Northeast and Central Highlands of Scotland. Finally we point out a number of unresolved problems in the statistical analysis of compositional processes

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Aitchison and Bacon-Shone (1999) considered convex linear combinations of compositions. In other words, they investigated compositions of compositions, where the mixing composition follows a logistic Normal distribution (or a perturbation process) and the compositions being mixed follow a logistic Normal distribution. In this paper, I investigate the extension to situations where the mixing composition varies with a number of dimensions. Examples would be where the mixing proportions vary with time or distance or a combination of the two. Practical situations include a river where the mixing proportions vary along the river, or across a lake and possibly with a time trend. This is illustrated with a dataset similar to that used in the Aitchison and Bacon-Shone paper, which looked at how pollution in a loch depended on the pollution in the three rivers that feed the loch. Here, I explicitly model the variation in the linear combination across the loch, assuming that the mean of the logistic Normal distribution depends on the river flows and relative distance from the source origins

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The chemical composition of sediments and rocks, as well as their distribution at the Martian surface, represent a long term archive of processes, which have formed the planetary surface. A survey of chemical compositions by means of Compositional Data Analysis represents a valuable tool to extract direct evidence for weathering processes and allows to quantify weathering and sedimentation rates. clr-biplot techniques are applied for visualization of chemical relationships across the surface (“chemical maps”). The variability among individual suites of data is further analyzed by means of clr-PCA, in order to extract chemical alteration vectors between fresh rocks and their crusts and for an assessment of different source reservoirs accessible to soil formation. Both techniques are applied to elucidate the influence of remote weathering by combined analysis of several soil forming branches. Vector analysis in the Simplex provides the opportunity to study atmosphere surface interactions, including the role and composition of volcanic gases

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Este trabajo tiene como propósito presentar y valorar, desde la perspectiva del alumnado participante, un proyecto de investigación-formación puesto en marcha durante el curso 2003-2004 en la elaboración del trabajo de tesina, fin de carrera, en la Escuela de Enfermería de Vitoria, dentro del programa de Licenciatura Europea de Enfermería. Constituye el punto de partida de un proyecto a largo plazo, iniciado con la intención de desarrollar principios teóricos y procedimientos prácticos que nos permitan sistematizar procesos formativos que, centrados en la investigación, articulen la teoría y la práctica e integren una perspectiva comunicativa y cooperativa

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In the last decades, the awareness of environmental issues has increased in society considerably. There is an increasing need to improve the effluent quality of domestic wastewater treatment processes. This thesis describes the application of the Sequencing Batch Reactor (SBR) technology for Biological Nutrient Removal (BNR) from the wastewater. In particular, the work presented evolves from the nitrogen removal to the biological nutrient removal (i.e. nitrogen plus phosphorous removal) with special attention to the operational strategy design, the identification of possible reactor cycle controls or the influent composition related to the process efficiency. In such sense, also the use of ethanol as an external carbon (when low influent Carbon:Phosphorus (C:P) or Carbon:Nitrogen (C:N) ratios are presented) are studied as an alternative to maintain the BNR efficiency.

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The chemical contamination of natural waters is a global problem with a worldwide impact. Considering the relevance of this problem, this thesis is intended, on one hand, to develop different separation/preconcentration techniques based on membranes ability to permeate anions for the transport of toxic oxyanions of chromium(VI) and arsenic contained in aqueous matrices. In particular, we have investigated supported liquid membranes and polymer inclusion membranes, both of which contain the commercial quaternary ammonium salt Aliquat 336 as a carrier, as well as commercial anion exchange membranes. On the other hand, we have focused on the development of chemical sensors to facilitate the monitoring of several metals from different aqueous matrices. Thus, a selective optical sensor for Cr(VI) based on polymeric membranes containing Aliquat 336 as an ionophore has been designed. Additionally, mercury-based screen-printed electrodes have been evaluated for for cadmium, lead, copper and zinc detection.

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La millora de la productivitat i la qualitat són indubtablement dues de les principals exigències del sector productiu modern i factors clau per la competitivitat i la supervivència. Dins aquest sector,la fabricació per arrancada de material juga encara avui en dia un paper protagonista tot i l'aparició de noves tècniques de conformat per addició.Indústries com l'aeronàutica, l'automobilística,la del motlle o l'energètica, depenen en bona part de les prestacions de les màquines-eina. Aquesta Tesi aborda dos aspectes rellevants quan es tracta de millorar de la productivitat i la qualitat del sector productiu: el problema del fimbrament, més conegut per la denominació anglosaxona chatter,i la monitorització de la rugositat superficial en el mecanitzat a alta velocitat.

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La desertificació és un problema de degradació de sòls de gran importància en regions àrides, semi-àrides i sub-humides, amb serioses conseqüències ambientals, socials i econòmiques com a resultat de l'impacte d'activitats humanes en combinació amb condicions físiques i medi ambientals desfavorables (UNEP, 1994). L'objectiu principal d'aquesta tesi va ser el desenvolupament d'una metodologia simple per tal de poder avaluar de forma precisa l'estat i l'evolució de la desertificació a escala local, a través de la creació d'un model anomenat sistema d'indicators de desertificació (DIS). En aquest mateix context, un dels dos objectius específics d'aquesta recerca es va centrar en l'estudi dels factors més importants de degradació de sòls a escala de parcel.la, comportant un extens treball de camp, analisi de laboratori i la corresponent interpretació i discussió dels resultats obtinguts. El segon objectiu específic es va basar en el desenvolupament i aplicació del DIS. L'àrea d'estudi seleccionada va ser la conca de la Serra de Rodes, un ambient típic Mediterràni inclòs en el Parc Natural del Cap de Creus, NE Espanya, el qual ha estat progressivament abandonat pels agricultors durant el segle passat. Actualment, els incendis forestals així com el canvi d'ús del sòl i especialment l'abandonament de terres són considerats els problemes ambientals més importants a l'àrea d'estudi (Dunjó et al., 2003). En primer lloc, es va realitzar l'estudi dels processos i causes de la degradació dels sòls a l'àrea d'interés. En base a aquest coneixement, es va dur a terme la identificació i selecció dels indicadors de desertificació més rellevants. Finalment, els indicadors de desertificació seleccionats a escala de conca, incloent l'erosió del sòl i l'escolament superficial, es van integrar en un model espaial de procés. Ja que el sòl és considerat el principal indicador dels processos d'erosió, segons la FAO/UNEP/UNESCO (1979), tant el paisatge original així com els dos escenaris d'ús del sòl desenvolupats, un centrat en el cas hipotétic del pas d'un incendi forestal, i l'altre un paisatge completament cultivat, poden ser ambients classificats sota baixa o moderada degradació. En comparació amb l'escenari original, els dos escenaris creats van revelar uns valors més elevats d'erosió i escolament superficial, i en particular l'escenari cultivat. Per tant, aquests dos hipotètic escenaris no semblen ser una alternativa sostenible vàlida als processos de degradació que es donen a l'àrea d'estudi. No obstant, un ampli ventall d'escenaris alternatius poden ser desenvolupats amb el DIS, tinguent en compte les polítiques d'especial interés per la regió de manera que puguin contribuir a determinar les conseqüències potencials de desertificació derivades d'aquestes polítiques aplicades en aquest escenari tan complexe espaialment. En conclusió, el model desenvolupat sembla ser un sistema força acurat per la identificació de riscs presents i futurs, així com per programar efectivament mesures per combatre la desertificació a escala de conca. No obstant, aquesta primera versió del model presenta varies limitacions i la necessitat de realitzar més recerca en cas de voler desenvolupar una versió futura i millor del DIS.