817 resultados para Corporate and social and environmental accounting practices


Relevância:

100.00% 100.00%

Publicador:

Resumo:

The probable recharge zone delimitation of Entre-Ribeiros Basin (Northwest of the state of Minas Gerais / Brazil) is proposed in this study. The delimitation is based upon stratigraphy, geomorphology, geo-environmental domains and hydrogeology studies. Combining the recharge zone map with the land use variation between 1975 and 2008, the occupation trends of possible recharge zones are identified. Concluding, the environmental impacts for this basin are discussed.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The objective of this master’s thesis was twofold: first to examine the concept of customer value and its drivers and second to identify information use practices. The first part of the study represents explorative research that was carried out by examining a case company’s customer satisfaction data that was used to identify sales and technical customer service related value drivers on a detailed attribute level. This was followed by an examination of whether these attributes had been commented on in a positive or a negative light and what were the reasons why the case company had received higher or lower ratings than its competitor. As a result a classification of different sales and technical customer service related attributes was created. The results indicated that the case company has performed well, but that the results varied on the company’s business segment level. The case company’s staff, service and the benefits from a long-lasting relationship came up in a positive light whereas attitude, flexibility and reaction time came up in a negative light. The reasons for a higher or lower score in comparison to competitor varied. The results indicated that a customer’s satisfaction with the company’s performance did not always mean that the company was outperforming the competition. The second part of the study focused on customer satisfaction information use from the viewpoints of information access, dissemination and reaction. The study was conducted by running an internal survey among the case company’s staff. The results showed that information use practices varied across the company and some units or teams had taken a more proactive approach to the information use than others.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Academic research on services and innovations on services has significantly grown during recent years. So far research concerning management of knowledge intensive work on service development activities is very limited. The objective of this study was to examine knowledge integration practices that support service innovation development and to the best of knowledge such studies have not been previously published in academic literature. In the theoretical part of the study a review of state‐of‐the‐art literature was conducted, research gap was indicated and a framework for analysis was built. In the empirical part an explorative comparative multi‐case study was carried out in KIBS sector. Four companies were selected and four service development projects were inspected. The service development activities and knowledge integration practices were identified. The cases were carefully compared and results formed. The empirical results indicated that service innovation development is partly linear and partly incremental flow of activities where knowledge integration practices have important role supporting the planning and execution of tasks. Knowledge integration practices supporting planning and workshops are close interaction, interpretation, project planning and sequencing of work tasks. The identified knowledge integration practices supporting building service solution were careful role and competence management, routines and common knowledge. The main implication is that to manage knowledge intensive service innovation development a firm should carefully develop and choose relevant knowledge integration practices to support the service development activities.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Papper kan anses vara ett av de mest använda materialen i det dagliga livet. Tidskrifter, tidningar, böcker och diverse förpackningar är några exempel på pappersbaserade produkter. Papperets egenskaper måste anpassas till användningsändamålet. En tidskrift kräver t.ex. hög ljushet, opacitet och en slät yta hos papperet, medan dessa egenskaper är mindre viktiga för en dagstidning. Allt tryckpapper behöver vissa mekaniska egenskaper för att tåla vidarebearbetning såsom kalandrering, tryckning och vikning. Man kan bestryka papper för att förbättra dess optiska egenskaper och tryckbarhetsegenskaper. Vid bestrykning appliceras en dispersion av mineralpigment och polymerbindemedel som ett tunt lager på papperets yta. Bestrykningsskiktet kan ses som ett komplext, poröst kompositmaterial som även bidrar till papperets mekaniska egenskaper och dess processerbarhet i diverse konverteringsoperationer. Kravet på framställning av förmånligt papper med tillräckliga styrkeegenskaper ställer allt högre krav på optimeringen av pappersbestrykningsskiktets egenskaper och produktionskostnader. Målet med detta arbete var att förstå sambandet mellan pigmentbestrykningsskiktets mikrostruktur och dess makroskopiska, mekaniska egenskaper. Resultaten visar att adhesionen i gränsytan mellan pigment och bindemedel är kritisk för bestrykningsskiktets förmåga att bära mekanisk belastning. Polära vätskor är vanliga i tryckfärger och kan, eftersom de påverkar syra/bas-interaktionerna mellan pigment och latexbindemedel, försvaga denna adhesion. Resultaten tyder på att ytstyrkan hos bestruket papper kan höjas genom användning av bifunktionella dispergeringsmedel för mineralpigment. Detta medför inbesparingar i pappersproduktionen eftersom mängden bindemedel, den dyraste komponenten i bestrykningsskiktet, kan minskas.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Correlations of measures of percentages of white coat color, five measures of production and two measures of reproduction were obtained from 4293 first lactation Holsteins from eight Florida dairy farms. Percentages of white coat color were analyzed as recorded and transformed by an extension of Box-Cox procedures. Statistical analyses were by derivative-free restricted maximum likelihood (DFREML) with an animal model. Phenotypic and genetic correlations of white percentage (not transformed) were with milk yield, 0.047 and 0.097; fat yield, 0.002 and 0.004; fat percentage, -0.047 and -0.090; protein yield, 0.024 and 0.048; protein percentage, -0.070 and -0.116; days open, -0.012 and -0.065; and calving interval, -0.007 and -0.029. Changes in magnitude of correlations were very small for all variables except days open. Genetic and phenotypic correlations of transformed values with days open were -0.027 and -0.140. Modest positive correlated responses would be expected for white coat color percentage following direct selection for milk, fat, and protein yields, but selection for fat and protein percentages, days open, or calving interval would lead to small decreases.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The present study deals with a species of enteropneust, Glossobalanus crozieri, focusing on two aspects of its respiration: a) oxygen consumption and body mass, and b) the influence of environmental oxygen tension on the respiratory rate. Preliminarily, the body water content was shown to be 85% of the whole body weight. The regression coefficient of the oxygen consumption on the wet body mass (0.578) seems to agree with the view that in enteropneusts respiration is mainly cutaneous. The respiratory rate was significantly reduced at O2 tensions from 76 mmHg downwards, suggesting conformity rather than regulation

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This report introduces the ENPI project called “EMIR - Exploitation of Municipal and Industrial Residues” which was executed in a co-operation between Lappeenranta University of Technology (LUT), Saint Petersburg State University of Economics (SPbSUE), Saint Petersburg State Technical University of Plant Polymers (SPbSTUPP) and industrial partners from both Leningrad Region (LR), Russia and Finland. The main targets of the research were to identify the possibilities for deinking sludge management scenarios in co-operation with partner companies, to compare the sustainability of the alternatives, and to provide recommendations for the companies in the Leningrad Region on how to best manage deinking sludge. During the literature review, 24 deinking sludge utilization possibilities were identified, the majority falling under material recovery. Furthermore, 11 potential utilizers of deinking sludge were found within the search area determined by the transportation cost. Each potential utilizer was directly contacted in order to establish cooperation for deinking sludge utilization. Finally, four companies, namely, “Finnsementti” – a cement plant in Finland (S1), “St.Gobian Weber” – a light-weight aggregate plant in Finland (S2), “LSR-Cement” – a cement plant in LR (S3), and “Rockwool” – a stone wool plant in LR (S4) were seen as the most promising partners and were included in the economic and environmental assessments. Economic assessment using cost-benefit analysis (CBA) indicated that substitution of heavy fuel oil with dry deinking sludge in S2 was the most feasible option with a benefit/cost ratio (BCR) of 3.6 when all the sludge was utilized. At the same time, the use of 15% of the total sludge amount (the amount that could potentially be treated in the scenario) resulted in a BCR of only 0.16. The use of dry deinking sludge in the production of cement (S3) is a slightly more feasible option with a BCR of 1.1. The use of sludge in stone wool production is feasible only when all the deinking sludge is used and burned in an existing incineration plant. The least economically feasible utilization possibility is the use of sludge in cement production in Finland (S1) due to the high gate fee charged. Environmental assessment was performed applying internationally recognized life cycle assessment (LCA) methodologies: ISO 14040 and ISO 14044. The results of a consequential LCA stated that only S1 and S2 lead to a reduction of all environmental impacts within the impact categories chosen compared to the baseline scenario where deinking sludge is landfilled. Considering S1, the largest reduction of 13% was achieved for the global warming potential (GWP), whereas for S2, the largest decrease of abiotic depletion potential (ADP) was by 1.7%, the eutrophication potential (EP) by 1.8%, and a GWP of 2.1% was documented. In S3, the most notable increase of ADP and acidification potential (AP) by 2.6 and 1.5% was indicated, while the GWP was reduced by 12%, the largest out of all the impact categories. In S4, ADP and AP increased by 2.3 and 2.1% respectively, whereas ODP was reduced by 25%. During LCA, it was noticed that substitution of fuels causes a greater reduction of environmental impact (S1 and S2) than substitution of raw materials (S3 and S4). Despite a number of economically and environmentally acceptable deinking sludge utilization methods being assessed in the research, evaluation of bottlenecks and communications with companies’ representatives uncovered the fact that the availability of the raw materials consumed, and the risks associated with technological problems resulting from the sludge utilization, limited the willingness of industrial partners to start deinking sludge utilization. The research results are of high value for decision-makers at already existing paper mills since the result provide insights regarding alternatives to the deinking sludge utilization possibilities already applied. Thus, the research results support the maximum economic and environmental value recovery from waste paper utilization.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Blood pressure (BP) and physical activity (PA) levels are inversely associated. Since genetic factors account for the observed variation in each of these traits, it is possible that part of their association may be related to common genetic and/or environmental influences. Thus, this study was designed to estimate the genetic and environmental correlations of BP and PA phenotypes in nuclear families from Muzambinho, Brazil. Families including 236 offspring (6 to 24 years) and their 82 fathers and 122 mothers (24 to 65 years) were evaluated. BP was measured, and total PA (TPA) was assessed by an interview (commuting, occupational, leisure time, and school time PA). Quantitative genetic modeling was used to estimate maximal heritability (h²), and genetic and environmental correlations. Heritability was significant for all phenotypes (systolic BP: h² = 0.37 ± 0.10, P < 0.05; diastolic BP: h² = 0.39 ± 0.09, P < 0.05; TPA: h² = 0.24 ± 0.09, P < 0.05). Significant genetic (r g) and environmental (r e) correlations were detected between systolic and diastolic BP (r g = 0.67 ± 0.12 and r e = 0.48 ± 0.08, P < 0.05). Genetic correlations between BP and TPA were not significant, while a tendency to an environmental cross-trait correlation was found between diastolic BP and TPA (r e = -0.18 ± 0.09, P = 0.057). In conclusion, BP and PA are under genetic influences. Systolic and diastolic BP share common genes and environmental influences. Diastolic BP and TPA are probably under similar environmental influences.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The main objective of this thesis is to evaluate the economic and environmental effectiveness of three different renewable energy systems: solar PV, wind energy and biomass energy systems. Financial methods such as Internal Rate of Return (IRR) and Modified Internal Rate of Return (MIRR) were used to evaluate economic competitiveness. Seasonal variability in power generation capability of different renewable systems were also taken into consideration. In order to evaluate the environmental effectiveness of different energy systems, default values in GaBi software were taken by defining the functional unit as 1kWh. The results show that solar PV systems are difficult to justify both in economic as well as environmental grounds. Wind energy performs better in both economic and environmental grounds and has the capability to compete with conventional energy systems. Biomass energy systems exhibit environmental and economic performance at the middle level. In each of these systems, results vary.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Most metabolic functions are optimized within a narrow range of body temperatures, which is why thermoregulation is of great importance for the survival and overall fitness of an animal. It has been proposed that lizards will thermoregulate less precisely in low thermal quality environments, where the costs associated with thermoregulation are high; in the case of lizards, whose thermoregulation is mainly behavioural, the primary costs ofthermoregulation are those derived from locomotion. Decreasing thermoregulatory precision in costly situations is a strategy that enhances fitness by allowing lizards to be more flexible to changing environmental conditions. It allows animals to maximize the benefits of maintaining a relatively high body temperature while minimizing energy expenditure. In situations where oxygen concentration is low, the costs of thermoregulation are relatively high (i.e. in relation to the amount of oxygen available for metabolic functions). As a result, it is likely that exposures to hypoxic conditions induce a decrease in the precision of thermoregulation. This study evaluated the effects of hypoxia and low environmental thermal quality, two energetically costly conditions, on the precision and level of thermoregulation in the bearded dragon, Pogona vitticeps, in an electronic temperature-choice shuttle box. Four levels of hypoxia (1O, 7, 5 and 4% 02) were tested. Environmental thermal quality was manipulated by varying the rate of temperature change (oTa) in an electronic temperature-choice shuttle box. Higher oT a's translate into more thermally challenging environments, since under these conditions the animals are forced to move a greater number of times (and hence invest more energy in locomotion) to maintain similar temperatures than at lower oTa's. In addition, lizards were tested in an "extreme temperatures" treatment during which air temperatures of the hot and cold compartments of the shuttle box were maintained at a constant 50 and 15°C respectively. This was considered the most thermally challenging environment. The selected ambient (T a) and internal body temperatures (Tb) of bearded dragons, as well as the thermoregulatory precision (measured by the central 68% ofthe Ta and T b distribution) were evaluated. The thermoregulatory response was similar to both conditions. A significant increase in the size of the Tb range, reflecting a decrease in thermoregulatory precision, and a drop in preferred body temperature of ~2 °C, were observed at both 4% oxygen and at the environment of lowest thermal quality. The present study suggests that in energetically costly situations, such as the ones tested in this study, the bearded dragon reduces energy expenditure by decreasing preferred body temperature and minimizing locomotion, at the expense of precise behavioural thermoregulation. The close similarity of the behavioural thermoregulatory response to two very different stimuli suggests a possible common mechanism and neuronal pathway to the thermoregulatory response.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Introduction: Chez les mammifères, la naissance de nouveaux neurones se poursuit à l’âge adulte dans deux régions du cerveau: 1) l’hippocampe et 2) la zone sous-ventriculaire du prosencéphale. La neurogenèse adulte n’est pas un processus stable et peut être affectée par divers facteurs tels que l’âge et la maladie. De plus, les modifications de la neurogenèse peuvent être à l’origine des maladies de sorte que la régulation ainsi que le rétablissement de la neurogenèse adulte doivent être considérés comme d’importants objectifs thérapeutiques. Chez la souris saine ou malade, la neurogenèse hippocampale peut être fortement régulée par l’enrichissement environnemental ainsi que par l’activité physique. Cependant, lors même que l’activité physique et l’enrichissement environnemental pourraient contribuer au traitement de certaines maladies, très peu d’études porte sur les mécanismes moléculaires et physiologiques responsables des changements qui sont en lien avec ces stimuli. Objectifs et hypothèses: Les principaux objectifs de cette étude sont de caractériser les effets de stimuli externes sur la neurogenèse et, par le fait même, d’élucider les mécanismes sous-jacents aux changements observés. En utilisant le modèle d’activité physique volontaire sur roue, cette étude teste les deux hypothèses suivantes: tout d’abord 1) qu’une période prolongée d’activité physique peut influencer la neurogenèse adulte dans le prosencéphale et l’hippocampe, et 2) que l’activité volontaire sur roue peut favoriser la neurogenèse à travers des stimuli dépendants ou indépendants de la course. Méthodes: Afin de valider la première hypothèse, nous avons utilisé un paradigme incluant une activité physique volontaire prolongée sur une durée de six semaines, ainsi que des analyses immunohistochimiques permettant de caractériser l’activité de précurseurs neuronaux dans la zone sous-ventriculaire et l’hippocampe. Ensuite, pour valider la seconde hypothèse, nous avons utlisé une version modifiée du paradigme ci-dessous, en plaçant les animaux (souris) soit dans des cages traditionnelles, soit dans des cages munies d’une roue bloquée soit dans des cages munies d’une roue fonctionnelle. Résultats: En accord avec la première hypothèse, l’activité physique prolongée volontaire a augmenté la prolifération des précurseurs neuronaux ainsi que la neurogenèse dans le gyrus dentelé de l’hippocampe comparativement aux animaux témoins, confirmant les résultats d’études antérieures. Par ailleurs, dans ce paradigme, nous avons aussi observé de la prolifération acrue au sein de la zone sous-ventriculaire du prosencéphale. De plus, en accord avec la seconde hypothèse, les souris placées dans une cage à roue bloquée ont montré une augmentation de la prolifération des précurseurs neuronaux dans l’hippocampe comparable à celle observée chez les souris ayant accès à une roue fonctionnelle (coureurs). Cependant, seuls les animaux coureurs ont présenté une augmentation de la neurogenèse hippocampale. Conclusions: Ces résultats nous ont permis de tirer deux conclusions nouvelles concernant les effets de l’activité physique (course) sur la neurogenèse. Premièrement, en plus de la prolifération et de la neurogenèse dans le gyrus dentelé de l’hippocampe, la prolifération dans la zone sous-ventriculaire du prosencéphale peut être augmentée par l’activité physique sur roue. Deuxièmement, l’environnement dans lequel l’activité physique a lieu contient différents stimuli qui peuvent influencer certains aspects de la neurogenèse hippocampale en l’absence d’activité physique sur roue (course).

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Thèse numérisée par la Division de la gestion de documents et des archives de l'Université de Montréal

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Department of Marine Biology, Microbiology and Biochemistry, Cochin University of Science and Technology