970 resultados para job order production


Relevância:

30.00% 30.00%

Publicador:

Resumo:

With global markets and global competition, pressures are placed on manufacturing organizations to compress order fulfillment times, meet delivery commitments consistently and also maintain efficiency in operations to address cost issues. This chapter argues for a process perspective on planning, scheduling and control that integrates organizational planning structures, information systems as well as human decision makers. The chapter begins with a reconsideration of the gap between theory and practice, in particular for classical scheduling theory and hierarchical production planning and control. A number of the key studies of industrial practice are then described and their implications noted. A recent model of scheduling practice derived from a detailed study of real businesses is described. Socio-technical concepts are then introduced and their implications for the design and management of planning, scheduling and control systems are discussed. The implications of adopting a process perspective are noted along with insights from knowledge management. An overview is presented of a methodology for the (re-)design of planning, scheduling and control systems that integrates organizational, system and human perspectives. The most important messages from the chapter are then summarized.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

A l’heure actuelle, les biocarburants renouvelables et qui ne nuit pas à l'environnement sont à l'étude intensive en raison de l'augmentation des problèmes de santé et de la diminution des combustibles fossiles. H2 est l'un des candidats les plus prometteurs en raison de ses caractéristiques uniques, telles que la densité d'énergie élevée et la génération faible ou inexistante de polluants. Une façon attrayante pour produire la H2 est par les bactéries photosynthétiques qui peuvent capter l'énergie lumineuse pour actionner la production H2 avec leur système de nitrogénase. L'objectif principal de cette étude était d'améliorer le rendement de H2 des bactéries photosynthétiques pourpres non sulfureuses utilisant une combinaison de génie métabolique et le plan des expériences. Une hypothèse est que le rendement en H2 pourrait être améliorée par la redirection de flux de cycle du Calvin-Benson-Bassham envers du système de nitrogénase qui catalyse la réduction des protons en H2. Ainsi, un PRK, phosphoribulose kinase, mutant « knock-out » de Rhodobacter capsulatus JP91 a été créé. L’analyse de la croissance sur des différentes sources de carbone a montré que ce mutant ne peut croître qu’avec l’acétate, sans toutefois produire d' H2. Un mutant spontané, YL1, a été récupéré qui a retenu l'cbbP (codant pour PRK) mutation d'origine, mais qui avait acquis la capacité de se développer sur le glucose et produire H2. Une étude de la production H2 sous différents niveaux d'éclairage a montré que le rendement d’YL1 était de 20-40% supérieure à la souche type sauvage JP91. Cependant, il n'y avait pas d'amélioration notable du taux de production de H2. Une étude cinétique a montré que la croissance et la production d'hydrogène sont fortement liées avec des électrons à partir du glucose principalement dirigés vers la production de H2 et la formation de la biomasse. Sous des intensités lumineuses faibles à intermédiaires, la production d'acides organiques est importante, ce qui suggère une nouvelle amélioration additionnel du rendement H2 pourrait être possible grâce à l'optimisation des processus. Dans une série d'expériences associées, un autre mutant spontané, YL2, qui a un phénotype similaire à YL1, a été testé pour la croissance dans un milieu contenant de l'ammonium. Les résultats ont montré que YL2 ne peut croître que avec de l'acétate comme source de carbone, encore une fois, sans produire de H2. Une incubation prolongée dans les milieux qui ne supportent pas la croissance de YL2 a permis l'isolement de deux mutants spontanés secondaires intéressants, YL3 et YL4. L'analyse par empreint du pied Western a montré que les deux souches ont, dans une gamme de concentrations d'ammonium, l'expression constitutive de la nitrogénase. Les génomes d’YL2, YL3 et YL4 ont été séquencés afin de trouver les mutations responsables de ce phénomène. Fait intéressant, les mutations de nifA1 et nifA2 ont été trouvés dans les deux YL3 et YL4. Il est probable qu'un changement conformationnel de NifA modifie l'interaction protéine-protéine entre NifA et PII protéines (telles que GlnB ou GlnK), lui permettant d'échapper à la régulation par l'ammonium, et donc d'être capable d'activer la transcription de la nitrogénase en présence d'ammonium. On ignore comment le nitrogénase synthétisé est capable de maintenir son activité parce qu’en théorie, il devrait également être soumis à une régulation post-traductionnelle par ammonium. Une autre preuve pourrait être obtenue par l'étude du transcriptome d’YL3 et YL4. Une première étude sur la production d’ H2 par YL3 et YL4 ont montré qu'ils sont capables d’une beaucoup plus grande production d'hydrogène que JP91 en milieu d'ammonium, qui ouvre la porte pour les études futures avec ces souches en utilisant des déchets contenant de l'ammonium en tant que substrats. Enfin, le reformage biologique de l'éthanol à H2 avec la bactérie photosynthétique, Rhodopseudomonas palustris CGA009 a été examiné. La production d'éthanol avec fermentation utilisant des ressources renouvelables microbiennes a été traitée comme une technique mature. Cependant, la plupart des études du reformage de l'éthanol à H2 se sont concentrés sur le reformage chimique à la vapeur, ce qui nécessite généralement une haute charge énergetique et résultats dans les émissions de gaz toxiques. Ainsi le reformage biologique de l'éthanol à H2 avec des bactéries photosynthétiques, qui peuvent capturer la lumière pour répondre aux besoins énergétiques de cette réaction, semble d’être plus prometteuse. Une étude précédente a démontré la production d'hydrogène à partir d'éthanol, toutefois, le rendement ou la durée de cette réaction n'a pas été examiné. Une analyse RSM (méthode de surface de réponse) a été réalisée dans laquelle les concentrations de trois facteurs principaux, l'intensité lumineuse, de l'éthanol et du glutamate ont été variés. Nos résultats ont montré que près de 2 moles de H2 peuvent être obtenus à partir d'une mole d'éthanol, 33% de ce qui est théoriquement possible.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Terephthalic acid (PTA) is one of the monomers used for the synthesis of the polyester, polyethylene terephthalate (PET), that is used for the large-scale manufacture of synthetic fibers and plastic bottles. PTA is largely produced from the liquid-phase oxidation of petroleum-derived p-xylene (PX). However, there are now ongoing worldwide efforts exploring alternative routes for producing PTA from renewable, biomass resources.

In this thesis, I present a new route to PTA starting from the biomass-derived platform chemical, 5-hydroxymethylfurfural (HMF). This route utilizes new, selective Diels-Alder-dehydration reactions involving ethylene and is advantageous over the previously proposed Diels-Alder-dehydration route to PTA from HMF via 2,5-dimethylfuran (DMF) since the H2 reduction of HMF to DMF is avoided. Specifically, oxidized derivatives of HMF are reacted as is, or after etherification-esterification with methanol, with ethylene over solid Lewis acid catalysts that do not contain strong Brønsted acids in order to synthesize intermediates of PTA and its equally important diester, dimethyl terephthalate (DMT). The partially oxidized HMF, 5-(hydroxymethyl)furoic acid (HMFA) is reacted with high pressure ethylene over a pure-silica molecular sieve catalyst containing framework tin (Sn-Beta) to produce the Diels-Alder-dehydration product, 4-(hydroxymethyl)benzoic acid (HMBA), with ~30% selectivity at ~20% yield. If HMFA is protected with methanol to form methyl 5-(methoxymethyl)furan-2-carboxylate (MMFC), MMFC can react with ethylene in the presence of a pure-silica molecular sieve containing framework zirconium (Zr-Beta) to produce methyl 4-(methoxymethyl)benzenecarboxylate (MMBC) with >70% selectivity at >20% yield. HMBA and MMBC can then be oxidized to produce PTA and DMT, respectively. When Lewis acid containing mesoporous silica (MCM-41) and amorphous silica, or Brønsted acid containing zeolites (Al-Beta), are used as catalysts, a significant decrease in selectivity/yield of the Diels-Alder-dehydration product is observed.

An investigation to elucidate the reaction network and side products in the conversion of MMFC to MMBC was performed, and the main side products are found to be methyl 4-formylcyclohexa-1,3-diene-1-carboxylate and the ethylene Diels-Alder adduct of this cyclohexadiene. These products presumably form by a different dehydration pathway of the MMFC/ethylene Diels-Alder adduct and should be included when determining the overall selectivity to PTA or DMT since, like MMBC, these compounds are precursors to PTA or DMT.

Fundamental physical and chemical information on the ethylene Diels-Alder-dehydration reactions catalyzed by the Lewis acid-containing molecular sieves was obtained. Madon-Boudart experiments using Zr-Beta as catalyst show that the reaction rates are limited by chemical kinetics only (physical transport limitations are not present), all the Zr4+ centers are incorporated into the framework of the molecular sieve, and the whole molecular sieve crystal is accessible for catalysis. Apparent activation energies using Zr-Beta are low, suggesting that the overall activation energy of the system may be determined by a collection of terms and is not the true activation energy of a single chemical step.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The transverse momentum dependent parton distribution/fragmentation functions (TMDs) are essential in the factorization of a number of processes like Drell-Yan scattering, vector boson production, semi-inclusive deep inelastic scattering, etc. We provide a comprehensive study of unpolarized TMDs at next-to-next-to-leading order, which includes an explicit calculation of these TMDs and an extraction of their matching coefficients onto their integrated analogues, for all flavor combinations. The obtained matching coefficients are important for any kind of phenomenology involving TMDs. In the present study each individual TMD is calculated without any reference to a specific process. We recover the known results for parton distribution functions and provide new results for the fragmentation functions. The results for the gluon transverse momentum dependent fragmentation functions are presented for the first time at one and two loops. We also discuss the structure of singularities of TMD operators and TMD matrix elements, crossing relations between TMD parton distribution functions and TMD fragmentation functions, and renormalization group equations. In addition, we consider the behavior of the matching coefficients at threshold and make a conjecture on their structure to all orders in perturbation theory.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Changes in physical and chemical parameters (viscosity, total soluble solids and Hunter color parameters L*, a*, b*, chroma and hue angle) of água-mel were investigated throughout processing. Kinetic parameters for color change of heatprocessed água-mel were monitored. A zero-order kinetic model was applied to changes in L* and b*, while a* and C* were described using a first-order kinetic model. The heating process changed all three color parameters (L*, a*, b*), causing a shift toward the darker colors. Parameters L* decreased, while a*, b*, C* and hue angle (°h) increased during heating. Regarding changes in total soluble solids and in apparent viscosity, both fitted first-order kinetics. A direct relationship was found between the changes in these two parameters. The increase in both total soluble solids and viscosity affected a*, b* and C*. In addition, a flow diagram for the Portuguese água-mel production process has been established.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Dissertação de mestrado, Aquacultura, Faculdade de Ciências e Tecnologia, Universidade do Algarve, 2014

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Tese (doutorado)—Universidade de Brasília, Centro de Desenvolvimento Sustentável, 2015.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Mestrado Vinifera Euromaster - Instituto Superior de Agronomia - UL

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Ce mémoire explore les productions et les articulations des appartenances au mouvement Slow Fashion sur Twitter. En réaction au modèle actuel prédominant du Fast Fashion, basé sur une surproduction et une surconsommation des vêtements, le Slow Fashion sensibilise les différents acteurs du secteur de la mode à avoir une vision plus consciente des impacts de leurs pratiques sur les travailleurs, les communautés et les écosystèmes (Fletcher, 2007) et propose une décélération des cycles de production et de consommation des vêtements. L’enjeu de cette recherche est de montrer que le Slow Fashion se dessine notamment à travers les relations entres les différents acteurs sur Twitter et que l'ensemble de ces interactions prend la forme d'un rhizome, c’est-à-dire d’un système dans lequel les éléments qui le composent ne suivent aucune arborescence, aucune hiérarchie et n’émanent pas d’un seul point d’origine. (Deleuze & Guattari, 1976) Sur Twitter, les appartenances au Slow Fashion font surface, se connectent les unes aux autres par des liens de nature différente. Consommateurs, designers, entreprises, journalistes, etc., ces parties prenantes construisent collectivement le Slow Fashion comme mouvement alternatif à la mode mainstream actuelle. Mon cadre théorique s’est construit grâce à une analyse de la littérature des concepts de mode, d’identité et d’appartenance afin de mieux appréhender le contexte dans lequel le mouvement a émergé. Puis, j’ai également réalisé une étude exploratoire netnographique sur Twitter au cours de laquelle j’ai observé, tout en y participant, les interactions sur la plateforme abordant le Slow Fashion et/ou la mode éthique. Publiée sur ce blogue (http://belongingtoslowfashion.blogspot.ca), cette « creative presentation of research » (Chapman & Sawchuk, 2012) ne constitue pas une histoire présentant les prétendues origines de ce mouvement mais plutôt une photographie partielle à un certain moment du Slow Fashion. Construite tel un rhizome, elle n’a ni début, ni fin, ni hiérarchie. J’invite alors les lectrices/lecteurs à choisir n’importe quelle entrée et à délaisser toute logique linéaire et déductive. Cette exploration sera guidée par des liens hypertextes ou des annotations qui tisseront des connexions avec d’autres parties ou feront émerger d’autres questionnements. Il s’agit d’offrir une introduction aux enjeux que pose le Slow Fashion, d’ouvrir la voie à d’autres recherches et d’autres réflexions, ou encore de sensibiliser sur ce sujet.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Hardboard processing wastewater was evaluated as a feedstock in a bio refinery co-located with the hardboard facility for the production of fuel grade ethanol. A thorough characterization was conducted on the wastewater and the composition changes of which during the process in the bio refinery were tracked. It was determined that the wastewater had a low solid content (1.4%), and hemicellulose was the main component in the solid, accounting for up to 70%. Acid pretreatment alone can hydrolyze the majority of the hemicellulose as well as oligomers, and over 50% of the monomer sugars generated were xylose. The percentage of lignin remained in the liquid increased after acid pretreatment. The characterization results showed that hardboard processing wastewater is a feasible feedstock for the production of ethanol. The optimum conditions to hydrolyze hemicellulose into fermentable sugars were evaluated with a two-stage experiment, which includes acid pretreatment and enzymatic hydrolysis. The experimental data were fitted into second order regression models and Response Surface Methodology (RSM) was employed. The results of the experiment showed that for this type of feedstock enzymatic hydrolysis is not that necessary. In order to reach a comparatively high total sugar concentration (over 45g/l) and low furfural concentration (less than 0.5g/l), the optimum conditions were reached when acid concentration was between 1.41 to 1.81%, and reaction time was 48 to 76 minutes. The two products produced from the bio refinery were compared with traditional products, petroleum gasoline and traditional potassium acetate, in the perspective of sustainability, with greenhouse gas (GHG) emission as an indicator. Three allocation methods, system expansion, mass allocation and market value allocation methods were employed in this assessment. It was determined that the life cycle GHG emissions of ethanol were -27.1, 20.8 and 16 g CO2 eq/MJ, respectively, in the three allocation methods, whereas that of petroleum gasoline is 90 g CO2 eq/MJ. The life cycle GHG emissions of potassium acetate in mass allocation and market value allocation method were 555.7 and 716.0 g CO2 eq/kg, whereas that of traditional potassium acetate is 1020 g CO2/kg.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

This research is about producing recombinant Trichoderma reesei endoglucanase Cel7B by using Kluyveromyces lactis, transformed with chromosomally integrated Cel7B cDNA, as a host cell (K. lactis Cel7B). Cel7B is one of the glycoside hydrolyze family of proteins that are produced by T. reesei. Cel7B together with other endoglucanases, exoglucanases, and â-glucosidases hydrolyze cellulose to glucose, which can then be fermented to biofuels or other value-added products. The research objective of this MS project is to examine favorable fermentation conditions for recombinant Cel7B enzyme production and improved activity. Production of enzyme on different types of media was examined, and the activity of the enzyme was measured by using different tools or procedures. The first condition tested for was using different concentrations of galactose as a carbon and energy source; however galactose also acts as a potent promoter of recombinant Cel7B expression in K. lactis Cel7B. The purpose of this method is to determine the relationship between production of enzyme with increasing sugar concentration. The second culture condition test was using different types of media: a complex medium-yeast extract, peptone, galactose (YPGal); a minimal medium-yeast nitrogen base (YNB) with galactose; and a minimal medium with supplement-yeast nitrogen base with casamino acid (YBC), a nitrogen source, with galactose. The third condition was using different types of reactors or fermenters: a small reactor (shake flask) and a larger automated bioreactor (BioFlo 3000 fermenter). The purpose of this method is to determine the quantity of the protein produced by using different environments of production. Different tools to determine the presence and activity of Cel7B enzyme were used. For the presence of enzyme, sodium dodecyl sulfate polyacrylamide gel electrophoresis (SDS-PAGE) was used. Secondly, to detect enzyme activity, the carboxymethyl cellulose- 3,5-dinitrosalicylic acid (CMC- DNS) assay was employed. SDS-PAGE showed that the enzyme band was at 67 kDa, which is larger than native Cel7B (52 kDa.), likely due to over glycolylation during post-translational processing in K. lactis. For the different types of media used in our fermentation, recombinant Cel7B was produced from yeast extract peptone galactose (YPGal), and yeast nitrogen base with casamino acid (YBC), but was not produced and no activity was detected from yeast nitrogen base (YNB). This experiment concluded that the Cel7B production requires the amino acid resources as part of fermentation medium. In experiments where recombinant Cel7B net activity was measured at 1% galactose initial concentration in YPGal and YBC media, higher enzyme activity was detected for the complex medium YPGal. Higher activity of recombinant Cel7B was detected for flask culture in 2% galactose compared to 1% galactose for YBC medium. Two bioreactor experiments were conducted under these culture conditions at 30°C, pH 7.0, dissolved oxygen of 50% of saturation, and 250 rpm agitation (variable depending on DO control) K. lactis-Cel7B yeast growth curves were quite reproducible with maximum optical density (O.D) at 600 nm of between 7 and 8 (when factoring dilution of 10:1). Galactose was consumed rapidly during the first 15 hours of bioreactor culture and recombinant Cel7B started to appear in the culture at 10-15 hours and increased thereafter up to a maximum of between 0.9 and 1.6 mg/mL/hr in these experiments. These bioreactor enzyme activity results are much higher than comparable experiments conducted with flask-scale culture (0.5 mg/mL/hr). In order to achieve the highest recombinant Cel7B activity from batch culture of K. lactis-Cel7B, based on this research it is best to use a complex medium, 2% initial galactose concentration, and an automated bioreactor where good control of temperature, pH, and dissolved oxygen can be achieved.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The present study tested a nomological net of work engagement that was derived from its extant research. Two of the main work engagement models that have been presented and empirically tested in the literature, the JD-R model and Kahn’s model, were integrated to test the effects that job features and personal characteristics can have on work engagement through the psychological conditions of meaningfulness, safety, and availability. In this study, safety refers to psychological perceptions of safety and not workplace safety behaviors. The job features that were tested in this model included person-job fit, autonomy, co-worker relations, supervisor support, procedural justice, and interactional justice, while the personal characteristics consisted of self-consciousness, self-efficacy, extraversion, and neuroticism. Thirty-four hypotheses and a conceptual model were tested in order to establish the viability of this nomological net of work engagement in which it was expected that meaningfulness would mediate the relationships between job features and work engagement, safety would mediate the relationships that job features and personal characteristics have with work engagement, and availability (physical, emotional, and cognitive resources) would mediate the relationships that personal characteristics have with work engagement. Furthermore, analyses were run in order to determine the factor structure of work engagement, assess whether or not it exhibits differential validity from organizational commitment and job satisfaction, and confirm that it is positively related to the outcome variable of organizational citizenship behavior (OCB). The final sample consisted of 500 workers from an online labor market who responded to a questionnaire composed of measures of all constructs included in this study. Findings show that work engagement is best represented as a three-factor construct, composed of vigor, dedication and absorption. Furthermore, support was found for the distinction of work engagement from the related constructs of organizational commitment and job satisfaction. With regard to the proposed model, meaningfulness proved to be the strongest predictor of work engagement. Results show that it partially mediates the relationships that all job features have with work engagement. Safety proved to be a partial mediator of the relationships that autonomy, co-worker relations, supervisor support, procedural justice, interactional justice, and self-efficacy have with work engagement, and fully mediate the relationship between neuroticism and work engagement. Findings also show that availability partially mediates the positive relationships that extraversion and self-efficacy have with work engagement, and fully mediates the negative relationship that neuroticism has with work engagement. Finally, a positive relationship was found between work engagement and OCB. Research and organizational implications are discussed.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Ce mémoire explore les productions et les articulations des appartenances au mouvement Slow Fashion sur Twitter. En réaction au modèle actuel prédominant du Fast Fashion, basé sur une surproduction et une surconsommation des vêtements, le Slow Fashion sensibilise les différents acteurs du secteur de la mode à avoir une vision plus consciente des impacts de leurs pratiques sur les travailleurs, les communautés et les écosystèmes (Fletcher, 2007) et propose une décélération des cycles de production et de consommation des vêtements. L’enjeu de cette recherche est de montrer que le Slow Fashion se dessine notamment à travers les relations entres les différents acteurs sur Twitter et que l'ensemble de ces interactions prend la forme d'un rhizome, c’est-à-dire d’un système dans lequel les éléments qui le composent ne suivent aucune arborescence, aucune hiérarchie et n’émanent pas d’un seul point d’origine. (Deleuze & Guattari, 1976) Sur Twitter, les appartenances au Slow Fashion font surface, se connectent les unes aux autres par des liens de nature différente. Consommateurs, designers, entreprises, journalistes, etc., ces parties prenantes construisent collectivement le Slow Fashion comme mouvement alternatif à la mode mainstream actuelle. Mon cadre théorique s’est construit grâce à une analyse de la littérature des concepts de mode, d’identité et d’appartenance afin de mieux appréhender le contexte dans lequel le mouvement a émergé. Puis, j’ai également réalisé une étude exploratoire netnographique sur Twitter au cours de laquelle j’ai observé, tout en y participant, les interactions sur la plateforme abordant le Slow Fashion et/ou la mode éthique. Publiée sur ce blogue (http://belongingtoslowfashion.blogspot.ca), cette « creative presentation of research » (Chapman & Sawchuk, 2012) ne constitue pas une histoire présentant les prétendues origines de ce mouvement mais plutôt une photographie partielle à un certain moment du Slow Fashion. Construite tel un rhizome, elle n’a ni début, ni fin, ni hiérarchie. J’invite alors les lectrices/lecteurs à choisir n’importe quelle entrée et à délaisser toute logique linéaire et déductive. Cette exploration sera guidée par des liens hypertextes ou des annotations qui tisseront des connexions avec d’autres parties ou feront émerger d’autres questionnements. Il s’agit d’offrir une introduction aux enjeux que pose le Slow Fashion, d’ouvrir la voie à d’autres recherches et d’autres réflexions, ou encore de sensibiliser sur ce sujet.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The aims of this thesis were to determine the animal health status in organic dairy farms in Europe and to identify drivers for improving the current situation by means of a systemic approach. Prevalences of production diseases were determined in 192 herds in Germany, France, Spain, and Sweden (Paper I), and stakeholder consultations were performed to investigate potential drivers to improve animal health on the sector level (ibid.). Interactions between farm variables were assessed through impact analysis and evaluated to identify general system behaviour and classify components according to their outgoing and incoming impacts (Paper II-III). The mean values and variances of prevalences indicate that the common rules of organic dairy farming in Europe do not result in consistently low levels of production diseases. Stakeholders deemed it necessary to improve the current status and were generally in favour of establishing thresholds for the prevalence of production diseases in organic dairy herds as well as taking actions to improve farms below that threshold. In order to close the gap between the organic principle of health and the organic farming practice, there is the need to formulate a common objective of good animal health and to install instruments to ensure and prove that the aim is followed by all dairy farmers in Europe who sell their products under the organic label. Regular monitoring and evaluation of herd health performance based on reference values are considered preconditions for identifying farms not reaching the target and thus in need of improvement. Graph-based impact analysis was shown to be a suitable method for modeling and evaluating the manifold interactions between farm factors and for identifying the most influential components on the farm level taking into account direct and indirect impacts as well as impact strengths. Variables likely to affect the system as a whole, and the prevalence of production diseases in particular, varied largely between farms despite some general tendencies. This finding reflects the diversity of farm systems and underlines the importance of applying systemic approaches in health management. Reducing the complexity of farm systems and indicating farm-specific drivers, i.e. areas in a farm, where changes will have a large impact, the presented approach has the potential to complement and enrich current advisory practice and to support farmers’ decision-making in terms of animal health.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

C’est en réponse aux plus récentes crises financières que plusieurs processus réglementaires – dont certains constituent les objets d’étude de cette thèse – ont été déployés pour concevoir et implanter diverses réformes « d’amélioration » au sein de la pratique professionnelle des auditeurs financiers. Tant la crise du début des années 2000 que celle de 2007-2008 auraient attiré de vives critiques à l’égard du travail des auditeurs et de leur contribution (prétendument défaillante) au sein du fonctionnement des marchés des capitaux. Considérant leur fonction de « chien de garde » qui est censée assurer, avant tout, la protection du public au sein de ces marchés, il semblait inévitable que leur travail soit, dans une certaine mesure, remis en doute à travers les processus de révision réglementaire mis en place. C’est ainsi que chacun des trois articles qui composent cette thèse offre une analyse de différents aspects – tels que la mise en place, le déroulement, la nature et la substance des discours et des résultats – liés à ces processus de révision réglementaire qui entourent la pratique professionnelle des auditeurs au lendemain des crises financières. En somme, en plus d’indiquer comment ces processus ne sont point à l’abri de controverses, les conclusions de cette thèse inciteront à ce qu’une attention sérieuse soit portée à leur égard afin de préserver le bienfondé de la profession des comptables et des auditeurs. Alors que, dans le premier article, il sera question d’illustrer l’infiltration (critiquable) d’un discours néolibéral au sein des débats qui entourent les processus de révision réglementaire dont il est question, dans le deuxième article, il sera question d’exposer, au sein de ces processus, un mécanisme de production de mythes prônant un certain statu quo. Par ailleurs, dans le dernier article, en plus de mettre en évidence le fait que les approches de gouvernance déployées à travers ces processus de révision réglementaire ne sont pas suffisamment englobantes, on pourra aussi prendre conscience de l’inféodation de l’expertise de l’audit face à son environnement (et plus précisément, face aux expertises de la normalisation comptable et de la financiarisation de l’économie). Sous un regard critique, et à travers des analyses qualitatives, chacun des articles de cette thèse permettra de remettre en question certaines facettes des processus réglementaires et institutionnels qui entourent le champ de la comptabilité et de l’audit.