Analyzing the Background Information of an Activity-Based Costing System

The aim of this thesis was to analyze the background information of an activity-based costing system, which is being used in a domestic forest industry company. The reports produced by the system have not been reliable, and this has caused the utilization of the system to diminish. The study was initiated by examining the theory of activity-based costing. It was also discovered, that the system produces management accounting information and therefore also that theory was introduced briefly. Next the possible sources of errors were examined. The significance of these errors was evaluated and waste handling was chosen as a subject of further study. The problem regarding waste handling was that there is no waste compensation in current model. When paper or board machine produces waste, it can be used as raw material in the process. However, at the moment the product, which is being produced, at the time does not get any compensation. The use of compensation has not been possible due to not knowing the quantity of process waste. As a result of the study a calculatory model, which enables calculating the quantity of process waste based on the data from the mill system, was introduced. This, for one, enables starting to use waste compensation in the future.

TREATMENT OF WASTE FROM ATOMIC EMISSION SPECTROMETRIC TECHNIQUES AND REUSE IN UNDERGRADUATE LAB CLASSES FOR QUALITATIVE ANALYSIS

Flame atomic absorption spectrometry (FAAS) and inductively coupled plasma optical emission spectrometry (ICP OES) are widely used in academic institutions and laboratories for quality control to analyze inorganic elements in samples. However, these techniques have been observed to underperform in sample nebulization processes. Most of the samples processed through nebulization system are discarded, producing large volumes of waste. This study reports the treatment and reuse of the waste produced from ICP OES technique in a laboratory of analytical research at the Universidade Federal do Ceará, Brazil. The treatment of the waste was performed by the precipitation of elements using (NH4)2CO3. Subsequently, the supernatant solution can be discarded in accordance with CONAMA 430/2011. The precipitate produced from the treatment of residues can be reused as a potential sample in undergraduate qualitative analytical chemistry lab classes, providing students the opportunity to test a real sample.

Insulation System in an Integrated Motor Compressor

A high-speed and high-voltage solid-rotor induction machine provides beneficial features for natural gas compressor technology. The mechanical robustness of the machine enables its use in an integrated motor-compressor. The technology uses a centrifugal compressor, which is mounted on the same shaft with the high-speed electrical machine driving it. No gearbox is needed as the speed is determined by the frequency converter. The cooling is provided by the process gas, which flows through the motor and is capable of transferring the heat away from the motor. The technology has been used in the compressors in the natural gas supply chain in the central Europe. New areas of application include natural gas compressors working at the wellheads of the subsea gas reservoir. A key challenge for the design of such a motor is the resistance of the stator insulation to the raw natural gas from the well. The gas contains water and heavy hydrocarbon compounds and it is far harsher than the sales gas in the natural gas supply network. The objective of this doctoral thesis is to discuss the resistance of the insulation to the raw natural gas and the phenomena degrading the insulation. The presence of partial discharges is analyzed in this doctoral dissertation. The breakdown voltage of the gas is measured as a function of pressure and gap distance. The partial discharge activity is measured on small samples representing the windings of the machine. The electrical field behavior is also modeled by finite element methods. Based on the measurements it has been concluded that the discharges are expected to disappear at gas pressures above 4 – 5 bar. The disappearance of discharges is caused by the breakdown strength of the gas, which increases as the pressure increases. Based on the finite element analysis, the physical length of a discharge seen in the PD measurements at atmospheric pressure was approximated to be 40 – 120 m. The chemical aging of the insulation when exposed to raw natural gas is discussed based on a vast set of experimental tests with the gas mixture representing the real gas mixture at the wellhead. The mixture was created by mixing dry hydrocarbon gas, heavy hydrocarbon compounds, monoethylene glycol, and water. The mixture was chosen to be more aggressive by increasing the amount of liquid substances. Furthermore, the temperature and pressure were increased, which resulted in accelerated test conditions. The time required to detect severe degradation was thus decreased. The test program included a comparison of materials, an analysis of the e ects of di erent compounds in the gas mixture, namely water and heavy hydrocarbons, on the aging, an analysis of the e ects of temperature and exposure duration, and also an analysis on the e ect of sudden pressure changes on the degradation of the insulating materials. It was found in the tests that an insulation consisting of mica, glass, and epoxy resin can tolerate the raw natural gas, but it experiences some degradation. The key material in the composite insulation is the resin, which largely defines the performance of the insulation system. The degradation of the insulation is mostly determined by the amount of gas mixture di used into it. The di usion was seen to follow Fick’s second law, but the coe cients were not accurately defined. The di usion was not sensitive to temperature, but it was dependent upon the thermodynamic state of the gas mixture, in other words, the amounts of liquid components in the gas. The weight increase observed was mostly related to heavy hydrocarbon compounds, which act as plasticizers in the epoxy resin. The di usion of these compounds is determined by the crosslink density of the resin. Water causes slight changes in the chemical structure, but these changes do not significantly contribute to the aging phenomena. Sudden changes in pressure can lead to severe damages in the insulation, because the motion of the di used gas is able to create internal cracks in the insulation. Therefore, the di usion only reduces the mechanical strength of the insulation, but the ultimate breakdown can potentially be caused by a sudden drop in the pressure of the process gas.

Utilization of Automatic Meter Reading in the Improvement of a District Heating System

A district heating system comprises production facilities, a distribution network, and heat consumers. The utilization of new energy metering and reading system (AMR) is increasing constantly in district heating systems. This heuristic study shows how the AMR system can be exploited in finding optimization opportunities in district heating system. In this study, the district heating system is mainly considered from the viewpoint of operational optimization. The focus is on the core processes, heat production and distribution. Three objectives were set to this study. The first one was to examine general optimization opportunities in district heating systems. Second, to figure out the benefits of AMR for general optimization opportunities. Finally, to define a methodology for process improvement endeavors. This study shows, through a case study, the usefulness of AMR in specifying current deficiencies in a district heating system. Based on a literature review, the methodology for the improvement of business processes is presented. Additionally, some issues related to future competitiveness of district heating are concerned. As a conclusion, some optimization objectives are considered more desirable than others. Study shows that AMR is useful in the specification of optimization targets in the district heating system. Further steps in optimization process were not examined in detail. That would seem to be interesting topic for further studies.

Methods for construction and analysis of computational models in systems biology : applications to the modelling of the heat shock response and the self-assembly of intermediate filaments

Systems biology is a new, emerging and rapidly developing, multidisciplinary research field that aims to study biochemical and biological systems from a holistic perspective, with the goal of providing a comprehensive, system- level understanding of cellular behaviour. In this way, it addresses one of the greatest challenges faced by contemporary biology, which is to compre- hend the function of complex biological systems. Systems biology combines various methods that originate from scientific disciplines such as molecu- lar biology, chemistry, engineering sciences, mathematics, computer science and systems theory. Systems biology, unlike “traditional” biology, focuses on high-level concepts such as: network, component, robustness, efficiency, control, regulation, hierarchical design, synchronization, concurrency, and many others. The very terminology of systems biology is “foreign” to “tra- ditional” biology, marks its drastic shift in the research paradigm and it indicates close linkage of systems biology to computer science. One of the basic tools utilized in systems biology is the mathematical modelling of life processes tightly linked to experimental practice. The stud- ies contained in this thesis revolve around a number of challenges commonly encountered in the computational modelling in systems biology. The re- search comprises of the development and application of a broad range of methods originating in the fields of computer science and mathematics for construction and analysis of computational models in systems biology. In particular, the performed research is setup in the context of two biolog- ical phenomena chosen as modelling case studies: 1) the eukaryotic heat shock response and 2) the in vitro self-assembly of intermediate filaments, one of the main constituents of the cytoskeleton. The range of presented approaches spans from heuristic, through numerical and statistical to ana- lytical methods applied in the effort to formally describe and analyse the two biological processes. We notice however, that although applied to cer- tain case studies, the presented methods are not limited to them and can be utilized in the analysis of other biological mechanisms as well as com- plex systems in general. The full range of developed and applied modelling techniques as well as model analysis methodologies constitutes a rich mod- elling framework. Moreover, the presentation of the developed methods, their application to the two case studies and the discussions concerning their potentials and limitations point to the difficulties and challenges one encounters in computational modelling of biological systems. The problems of model identifiability, model comparison, model refinement, model inte- gration and extension, choice of the proper modelling framework and level of abstraction, or the choice of the proper scope of the model run through this thesis.

Industrial solid waste (whitewash mud) use in forest road pavements

The objective of the present study was to evaluate the effects of industrial solid waste (whitewash mud) on geotechnical properties considering the following engineering parameters: California Bearing Ratio (CBR), Atterberg limits and Permeability test. Seven soil samples derived from Alagoinhas, Bahia - Brazil, were classified by the Transportation Research Board (TRB) system. Two were selected as having a great geotecnical potential classified as A-3 (0) and A-2-4 (0), whitewash mud contents 10%, 15%, 20% and 25% dry weight and medium compaction effort were studied in the laboratory testing program. The results indicated the soil denominated good gravel as being the most promising one, when stabilized with whitewash mud, reaching the best results with the dosage of 20 and 25% of whitewash mud.

Coffee water use in agroforestry system with rubber trees

Water uptake and use by plants are essentially energy processes that can be largely modified by percentage of soil cover, plant type; foliage area and its distribution; phenological stage and several environmental factors. Coffee trees (Coffea arabica - cv. Obatã IAC 1669-20) in Agrforestry System (AFS) spaced 3.4x0.9m apart, were planted inside and along rows of 12- year-old rubber trees (Hevea spp.) in Piracicaba-SP, Brazil (22 42'30" S, 47 38'00" W - altitude: 546m). Sap flow of one-year-old coffee plants exposed to 35; 45; 80; 95 and 100% of total solar radiation was estimated by the heat balance technique (Dynamax Inc.). Coffee plants under shade showed greater water loss per unit of incident irradiance. On the other hand, plants in monocrop (full sun) had the least water loss per unit of incident irradiance. For the evaluated positions average water use was (gH2O.m-2Leaf area.MJ-1): 64.71; 67.75; 25.89; 33.54; 27.11 in Dec./2002 and 97.14; 72.50; 40.70; 32.78; 26.13 in Feb./2003. This fact may be attributed to the higher stomata sensitivity of the coffee plants under more illuminated conditions, thus plants under full sun presented the highest water use efficiency. Express transpiration by leaf mass can be a means to access plant adaptation to the various environments, which is inaccessible when the approach is made by leaf area.

Role and regulatory mechanisms of heat shock factor 2

Protein homeostasis is essential for cells to prosper and survive. Various forms of stress, such as elevated temperatures, oxidative stress, heavy metals or bacterial infections cause protein damage, which might lead to improper folding and formation of toxic protein aggregates. Protein aggregation is associated with serious pathological conditions such as Alzheimer’s and Huntington’s disease. The heat shock response is a defense mechanism that protects the cell against protein-damaging stress. Its ancient origin and high conservation among eukaryotes suggest that the response is crucial for survival. The main regulator of the heat shock response is the transcription factor heat shock factor 1 (HSF1), which induces transcription of genes encoding protective molecular chaperones. In vertebrates, a family of four HSFs exists (HSF1-4), with versatile functions not only in coping with acute stress, but also in development, longevity and cancer. Thus, knowledge of the HSFs will aid in our understanding on how cells survive suboptimal circumstances, but will also provide insights into normal physiological processes as well as diseaseassociated conditions. In this study, the function and regulation of HSF2 have been investigated. Earlier gene inactivation experiments in mice have revealed roles for HSF2 in development, particularly in corticogenesis and spermatogenesis. Here, we demonstrate that HSF2 holds a role also in the heat shock response and influences stress-induced expression of heat shock proteins. Intriguingly, DNA-binding activity of HSF2 upon stress was dependent on the presence of intact HSF1, suggesting functional interplay between HSF1 and HSF2. The underlying mechanism for this phenomenon could be configuration of heterotrimers between the two factors, a possibility that was experimentally verified. By changing the levels of HSF2, the expression of HSF1-HSF2 heterotrimer target genes was altered, implementing HSF2 as a modulator of HSF-mediated transcription. The results further indicate that HSF2 activity is dependent on its concentration, which led us to ask the question of how accurate HSF2 levels are achieved. Using mouse spermatogenesis as a model system, HSF2 was found to be under direct control of miR-18, a miRNA belonging to the miR-17~92 cluster/Oncomir-1 and whose physiological function had remained unclear. Investigations on spermatogenesis are severely hampered by the lack of cell systems that would mimic the complex differentiation processes that constitute male germ cell development. Therefore, to verify that HSF2 is regulated by miR-18 in spermatogenesis, a novel method named T-GIST (Transfection of Germ cells in Intact Seminiferous Tubules) was developed. Employing this method, the functional consequences of miR-18-mediated regulation in vivo were demonstrated; inhibition of miR- 18 led to increased expression of HSF2 and altered the expression of HSF2 target genes Ssty2 and Speer4a. Consequently, the results link miR-18 to HSF2-mediated processes such as germ cell maturation and quality control and provide miR-18 with a physiological role in gene expression during spermatogenesis.Taken together, this study presents compelling evidence that HSF2 is a transcriptional regulator in the heat shock response and establishes the concept of physical interplay between HSF2 and HSF1 and functional consequences thereof. This is also the first study describing miRNA-mediated regulation of an HSF.

Teurasjätteiden jalostaminen liikennepolttoaineiksi

Työssä määritettiin luokan 2 eläinperäisistä sivutuotteista liikennekäyttöön tuotettujen biodieselin ja biometaanin elinkaaren aikaiset kasvihuonekaasupäästöt ja tuotantoprosessien energiankulutukset perustuen kirjallisuuslähteistä saatuihin lähtötietoihin. Tätä kautta tutkittiin yhdistelmäprosessia, jossa tuotetaan molempia polttoaineita ja selvitettiin onko tällaisella tuotantotavalla mahdollista vähentää päästöjä ja parantaa polttoaineiden tuotannon energiatehokkuutta. Kasvihuone-kaasupäästöjen laskentamenetelmä pohjautuu direktiivissä 2009/28/EY annettuun ohjeistukseen ja eri kasvihuonekaasupäästöjen karakterisointi IPCC:n sadan vuoden tarkastelumalliin. Käytännön laskenta suoritettiin standardien SFS-EN ISO 14040 ja 14044 määrittelemän elinkaariarviointiselvityksen muodossa. Työssä käytetyn laskentamenetelmän ja tarkasteluun valittujen tuotanto-teknologioiden perusteella lasketut tulokset osoittavat, että yhdistelmäprosessilla ei saavuteta suurempia päästövähenemiä eikä parempaa energiatehokkuutta kuin nykyisin käytössä olevilla tuotantotavoilla. Tulokset ovat kuitenkin hyvin herkkiä laskennassa tehtyjen oletusten ja käytettyjen lähtötietojen vaihtelulle sekä valittujen laskentamenetelmien muutoksille. Suurin päästöjä ja energiankulutusta aiheuttava yksittäinen tekijä on kaikissa tuotejärjestelmissä luokan 2 sivutuotteiden esikäsittelyssä vaadittavaan steri-lointiin tarvittavan lämmön tuotanto. Tutkituissa tuotejärjestelmissä lämpö tuotetaan kokonaan tai osittain fossiilisilla polttoaineilla. Kasvihuone-kaasupäästöjä olisi mahdollista alentaa merkittävästi siirtymällä lämmön tuotannossa kokonaan uusiutuviin polttoaineisiin. Sterilointi on lain edellyttämä käsittelytapa ja siksi energiankulutusta on vallitsevissa olosuhteissa hyvin vaikea pienentää merkittävästi.

REPRODUCTIVE SYSTEM AND POLLEN FLOW IN PROGENIES OF Qualea grandiflora Mart., A TYPICAL SPECIES OF THE BRAZILIAN CERRADO

This study analyzed the reproductive system and the pollen dispersion pattern of Qualea grandiflora progenies. This is a typical species from the Brazilian Cerrado about which there are not too many studies from the genetics point of view. The study was conducted in an area of 2.2 hectares located in the Conservation Unit managed by the Forest Institute of the state of São Paulo, Brazil (Assis State Forest). Total genomic DNA of 300 seeds from 25 plants (12 seeds from each plant) was extracted and amplified using specific primers to obtain microsatellite markers. Results showed that selfing is frequent among adults and progenies, and the species reproduces by outcrossing between related and unrelated individuals (0.913). The single-locus outcrossing rate was 0.632, which indicates that mating between unrelated individuals is more frequent than between related plants. The selfing rate was low (0.087), that is, the species is allogamous and self-fertilization is reduced. About 35% of the plants in the progenies were full-sibs, and about 57%, half-sibs. Besides, about 8% of the progenies were selfing siblings. The genetic differentiation coefficient within progenies was 0.139, whereas the fixation rate was about 27%. The estimate of the effective size revealed that the genetic representativeness of descent was lower than expected in random mating progenies: The analyzed samples corresponded to only 13.2 individuals of an ideal panmictic population. In environmental recovery programs, seeds, preferably from different fruits, should be collected from 95 trees to preserve the genetic diversity of the species.

Energy storage in electric drive system

In recent years the environmental issues and the energy saving have become increasingly import in modern society where industry is the major emission factor and energy consumer. Generally, most of the total energy consumption is caused by electrical drives used in industrial applications and thus improving the performance of electrical drives give an opportunity to improve the energy efficiency. In this Master Thesis improving the energy efficiency in different electrical drives is clarified with different cases: regenerative braking in the electric grid or recovery of the braking energy into an energy storage. In addition, as an example, the energy consumption of an elevator is analyzed by measurements. From these measurement results it can be estimated how much the share of the standby energy consumption is from the total energy consumption and how much regenerative energy is available. The latter part of the thesis concentrates on determination of the properties of lithium iron phosphate battery with measurements.

Control system for forced-air cooling of horticultural products

This work is a study of the implementation of a classical controller using a tuning method referred to as IMC (Internal Model Control) and aimed at the reduction of electrical energy consumption by the appropriate relation between energy consumption and the cooling time with forced air. The supervisory system installed was able to manipulate the variable of frequency of the signal power of the exhaust fan engine (forced air module), to accelerate or decelerate the loss of heat from the product to be cooled by airflow variation that passes through the mass of the produce. The results demonstrated a reduction in energy consumption from 64% and an increase of only 8% in the cooling time to the system using PI/IMC (Proportional - Integral with IMC) tuning method compared with the system in its operating nominal condition. This PI/IMC control may be implemented directly in a frequency converter, without the need to purchase a computer or PLC (programmable logic controller) to run the dedicated application, increasing its economical viability.

System for studies of control strategies applied in the refrigerated chambers

The process of cold storage chambers contributes largely to the quality and longevity of stored products. In recent years, it has been intensified the study of control strategies in order to decrease the temperature change inside the storage chamber and to reduce the electric power consumption. This study has developed a system for data acquisition and process control, in LabVIEW language, to be applied in the cooling system of a refrigerating chamber of 30m³. The use of instrumentation and the application developed fostered the development of scientific experiments, which aimed to study the dynamic behavior of the refrigeration system, compare the performance of control strategies and the heat engine, even due to the controlled temperature, or to the electricity consumption. This system tested the strategies for on-off control, PID and fuzzy. Regarding power consumption, the fuzzy controller showed the best result, saving 10% when compared with other tested strategies.

Warning system based on theoretical-experimental study of dispersion of soluble pollutants in rivers

Information about capacity of transport and dispersion of soluble pollutants in natural streams are important in the management of water resources, especially in planning preventive measures to minimize the problems caused by accidental or intentional waste, in public health and economic activities that depend on the use of water. Considering this importance, this study aimed to develop a warning system for rivers, based on experimental techniques using tracers and analytical equations of one-dimensional transport of soluble pollutants conservative, to subsidizing the decision-making in the management of water resources. The system was development in JAVA programming language and MySQL database can predict the travel time of pollutants clouds from a point of eviction and graphically displays the temporal distribution of concentrations of passage clouds, in a particular location, downstream from the point of its launch.

Investment recovery period in electric motor of higher efficiency in pumping for irrigation

In this study, it was adjusted a mathematical model to measure the effect of electric motor efficiency on pumping system costs for irrigation on the tariff structure of conventional electricity and green horo-seasonal , and also to calculate the recovery period of the invested capital in higher efficiency equipment. Then, it was applied to a center pivot irrigation system in two options of electric motor efficiency, 92,6% (standard line) and 94,3% (high efficiency line), and the acquisition cost of the first corresponded to 70% the of the second. The power of the electric motor was 100hp. The results showed that the model allowed us to evaluate if a high efficiency motor was economically viable compared to the standard motor in each tariff structure. The high efficiency motor was not viable in the two tariff structures. In the green horo-seasonal tariff, would only be viable if its efficiency was 4.46% higher than the standard motor. In the conventional tariff, it would only be viable if the efficiency overcame 2.71%.