Tuotekustannuslaskentamenetelmät eri tuotantomuodoissa

Lähtökohta työlle on John Fogelholmin vuonna 2001 julkaisema tutkimus tuotekustannuslaskentamenetelmien soveltuvuuksista eri tuotantoprosesseihin. Työn tavoitteena on tutkia, mitä uutta vuoden 2001 jälkeen aiheesta on kirjoitettu ja uudistaa näiden tietojen pohjalta Fogelholmin tutkimus nykypäivään. Aihetta lähdettiin tutkimaan laaja-alaisen kirjallisuuskatsauksen avulla, jossa tarkoituksena oli selvittää, mitkä tuotekustannuslaskentamenetelmistä ovat kaikkein eniten käytössä nykypäivän yrityksissä sekä millaisia ominaisuuksia yleisimmät tuotantoprosessit omaavat. Tämän jälkeen saatuja tuloksia sovellettiin käytäntöön erilaisten tutkimusten, artikkeleiden sekä omien päätelmien pohjalta tutkien, mitkä yleisimmistä tuotekustannuslaskentamenetelmistä sopivat parhaiten kuhunkin tuotantoprosessiin. Saatujen tulosten pohjalta rakennettiin yhteenvetotaulukko, josta voidaan havaita, mitä muutoksia aiheeseen liittyen on tapahtunut vajaan kymmenen vuoden aikana. Tutkimuksen tuloksista voidaan nähdä, että tuotantoprosessit jaotellaan nykyisin miltei samalla tavoin kuin aikaisemminkin, mutta laskentamenetelmissä on tapahtunut enemmän muutoksia modernin kustannuslaskennan käytön lisäännyttyä.

Flow injection spectrophotometric determination of adrenaline using a solid-phase reactor containing triiodide ions immobilized in an anion-exchange resin

A flow injection spectrophotometric procedure with on-line solid-phase reactor containing ion triiodide immobilized in an anion-exchange resin is proposed for the determination of adrenaline (epinephrine) in pharmaceutical products. Adrenaline is oxidized by triiodide ion immobilized in an anionic-exchange resin yielding adrenochrome which is transported by the carrier solution and detected at a wavelength of 488 nm. Adrenaline was determined in three pharmaceutical products in the 6.4 x 10-6 to 3.0 x 10-4 mol L-1 concentration range with a detection limit of 4.8 x 10-7 mol L-1. The recovery of this analyte in three samples ranged from 96.0 to 105 %. The analytical frequency was 80 determinations per hour and the RSDs were less than 1 % for adrenaline concentrations of 6.4 x 10-5 and 2.0 x 10-4 mol L-1 (n=10). A paired t-test showed that all results obtained for adrenaline in commercial formulations using the proposed flow injection procedure and a spectrophotometric batch procedure agree at the 95% confidence level.

Determination of Copper, Iron, Nickel and Zinc in fuel kerosene by FAAS after adsorption and pre-concentration on 2-aminothiazole-modified silica gel

Silica gel chemically modified with 2-Aminotiazole groups, abbreviated as SiAT, was used for preconcentration of copper, zinc, nickel and iron from kerosene, normally used as a engine fuel for airplanes. Surface characteristics and surface area of the silica gel were obtained before and after chemical modification using FT-IR, Kjeldhal and surface area analysis (B.E.T.). The retention and recovery of the analyte elements were studied by applying batch and column techniques. The experimental parameters, such as shaking time in batch technique, flow rate and concentration of the eluent (HCl- 0.25-2.00 mol L-1) and the amount of silica, on retention and elution, have been investigated. Detection limits of the method for copper, iron, nickel and zinc are 0.77, 2.92, 1.73 and 0.097 mg L-1, respectively. The sorption-desorption of the studied metal ions made possible the development of a preconcentration method for metal ions at trace level in kerosene using flame AAS for their quantification.

Lability of Cd, Cr, Cu, Mn and Pb complexed by aquatic humic substances

The lability of Cd(II), Cr(III), Cu(II), Mn(II) and Pb(II) complexed by humic substances (HSs) was investigated by means of ion exchange on cellulose modified with p-aminobenzoic groups (Cell-PAB), using a batch procedure. The HSs were extracted from water samples using adsorption in a column packed with XAD 8 resin. The metal-HS complexes were prepared by adding solutions containing all the aforementioned metal ions ( Cd(II), Cr(III), Cu(II), Mn(II) and Pb(II) ). The results indicated that the distribution coefficients (Kd) of Cell-PAB decreased with the presence of HSs, and that the lability of metal fractions complexed by HSs decreases in pH values > 4.0, complexation time > 10 h and HS concentration > 500 mg L-1. The metal exchange between HSs and Cell-PAB exhibited the following order of metal ion lability: Cd < Pb < Mn @ Cr < Cu.

Flow injection analysis of vancomycin

A flow injection method for the quantitative analysis of vancomycin hydrochloride, C66H75Cl2N9O24.HCl (HVCM), based on the reaction with copper (II) ions, is presented. HVCM forms a lilac-blue complex with copper ions at pH≅4.5 in aqueous solutions, with maximum absorption at 555 nm. The detection limit was estimated to be about 8.5×10-5 mol L-1; the quantitation limit is about 2.5×10-4 mol L-1 and about 30 determinations can be performed in an hour. The accuracy of the method was tested through recovery procedures in presence of four different excipients, in the proportion 1:1 w/w. The results were compared with those obtained with the batch spectrophotometric and with the HPLC methods. Statistical comparison was done using the Student's procedure. Complete agreement was found at a 0.95 significance level between the proposed flow injection and the batch spectrophotometric methods, which present similar precision (RSD: 2.1 % vs. 1.9%).

Flow injection visible diffuse reflectance quantitative analysis of total sulfur in biodiesel, in plant leaves and in natural waters

Flow injection (FI) methodology, using diffuse reflectance in the visible region of the spectrum, for the analysis of total sulfur in the form of sulfate, precipitated in the form of barium sulfate, is presented. The method was applied to biodiesel, to plant leaves and to natural waters analysis. The analytical signal (S) correlates linearly with sulfate concentration (C) between 20 and 120 ppm, through the equation S=-1.138+0.0934 C (r = 0.9993). The experimentally observed limit of detection is about 10 ppm. The mean R.S.D. is about 3.0 %. Real samples containing sulfate were analyzed and the results obtained by the FI and by the reference batch turbidimetric method using the statistical Student's t-test and F-test were compared.

Sterilointimenetelmät bioprosessiteollisuudessa

Erilaiset sterilointitarpeet ovat olennainen osa biotekniikkaa. Steriloinnit ovat huomattava kuluerä energia-, materiaali- ja laitekäyttöjen takia ja puutteellinen sterilointi voi aiheuttaa huomattavia ylimääräisiä kustannuksia. Eniten teollisesti käytettäviä sterilointimenetelmiä ovat steriilisuodatus, lämpösterilointi, kemiallinen sterilointi ja säteilysterilointi. Näistä lämpösterilointi on selvästi käytetyin menetelmä. Kirjallisuusosassa käsitellään lämpösteriloinnin kinetiikka ja sterilointityön laskentaan käytetyt menetelmät. Lämpösteriloinnin kinetiikka on mikrobista ja sen olomuodosta riippuvainen ja noudattaa Arrheniuksen lakia. Kirjallisuusosassa käsitellään myös lämpösterilointiin käytettyjä laitteistoja. Soveltavassa osassa käsitellään panos- ja jatkuvatoimia lämpösterilointeja. Työssä käydään läpi glukoosisiirapin sterilointi vastaavan kapasiteetin panos- ja jatkuvatoimisella sterilointilaitteistolla ja vertaillaan tarvittavia energia- ja hyödykemääriä. Soveltavan osan tietojen perusteella tehdään vertailu eri lämpösterilointimenetelmien kustannuksista sekä muista hyvistä ja huonoista puolista.

Recovery and refining of manganese as by-product from hydrometallurgical processes

The consumption of manganese is increasing, but huge amounts of manganese still end up in waste in hydrometallurgical processes. The recovery of manganese from multi-metal solutions at low concentrations may not be economical. In addition, poor iron control typically prevents the production of high purity manganese. Separation of iron from manganese can be done with chemical precipitation or solvent extraction methods. Combined carbonate precipitation with air oxidation is a feasible method to separate iron and manganese due to the fast kinetics, good controllability and economical reagents. In addition the leaching of manganese carbonate is easier and less acid consuming than that of hydroxide or sulfide precipitates. Selective iron removal with great efficiency from MnSO4 solution is achieved by combined oxygen or air oxidation and CaCO3 precipitation at pH > 5.8 and at a redox potential of > 200 mV. In order to avoid gypsum formation, soda ash should be used instead of limestone. In such case, however, extra attention needs to be paid on the reagents mole ratios in order to avoid manganese coprecipitation. After iron removal, pure MnSO4 solution was obtained by solvent extraction using organophosphorus reagents, di-(2-ethylhexyl)phosphoric acid (D2EHPA) and bis(2,4,4- trimethylpentyl)phosphinic acid (CYANEX 272). The Mn/Ca and Mn/Mg selectivities can be increased by decreasing the temperature from the commonly used temperatures (40 –60oC) to 5oC. The extraction order of D2EHPA (Ca before Mn) at low temperature remains unchanged but the lowering of temperature causes an increase in viscosity and slower phase separation. Of these regents, CYANEX 272 is selective for Mn over Ca and, therefore, it would be the better choice if there is Ca present in solution. A three-stage Mn extraction followed by a two-stage scrubbing and two-stage sulfuric acid stripping is an effective method of producing a very pure MnSO4 intermediate solution for further processing. From the intermediate MnSO4 some special Mn- products for ion exchange applications were synthesized and studied. Three types of octahedrally coordinated manganese oxide materials as an alternative final product for manganese were chosen for synthesis: layer structured Nabirnessite, tunnel structured Mg-todorokite and K-kryptomelane. As an alternative source of pure MnSO4 intermediate, kryptomelane was synthesized by using a synthetic hydrometallurgical tailings. The results show that the studied OMS materials adsorb selectively Cu, Ni, Cd and K in the presence of Ca and Mg. It was also found that the exchange rates were reasonably high due to the small particle dimensions. Materials are stable in the studied conditions and their maximum Cu uptake capacity was 1.3 mmol/g. Competitive uptake of metals and acid was studied using equilibrium, batch kinetic and fixed-bed measurements. The experimental data was correlated with a dynamic model, which also accounts for the dissolution of the framework manganese. Manganese oxide micro-crystals were also bound onto silica to prepare a composite material having a particle size large enough to be used in column separation experiments. The MnOx/SiO2 ratio was found to affect significantly the properties of the composite. The higher the ratio, the lower is the specific surface area, the pore volume and the pore size. On the other hand, higher amount of silica binder gives composites better mechanical properties. Birnesite and todorokite can be aggregated successfully with colloidal silica at pH 4 and with MnO2/SiO2 weight ratio of 0.7. The best gelation and drying temperature was 110oC and sufficiently strong composites were obtained by additional heat-treatment at 250oC for 2 h. The results show that silica–supported MnO2 materials can be utilized to separate copper from nickel and cadmium. The behavior of the composites can be explained reasonably well with the presented model and the parameters estimated from the data of the unsupported oxides. The metal uptake capacities of the prepared materials were quite small. For example, the final copper loading was 0.14 mmol/gMnO2. According to the results the special MnO2 materials are potential for a specific environmental application to uptake harmful metal ions.

Sahan ohjausjärjestelmä myynti- ja toimitusketjun apuvälineenä sahan kannattavuuden kehittämisessä

Diplomityössä tarkasteltiin sahalaitokselle investoidun tuotannon ohjausjärjestelmän toimivuutta ja käytettävyyttä. Tutkimuksessa vertailtiin aikaisemmin suunnittelun apuna toimineita järjestelmiä uuteen ohjausjärjestelmään. Tavoitteena oli selvittää onko uuden järjestelmän sisäänajo onnistunut niin, että se tuottaisi oikeaa tietoa sahausprosessista. Tutkimuksessa tarkasteltiin myös kuinka sahan uutta ohjausjärjestelmää voitaisiin hyödyntää yrityksen myynti- ja toimitusketjun kannalta parhaiten ja huomioiden erityisesti kannattavuuslaskennallinen näkökulma. Lisäksi pohdittiin integraatiomahdollisuuksia yrityksessä käytössä oleviin muihin suunnittelujärjestelmiin. Tutkimuksen taustalla on sahateollisuuden entisestäänkin kiristynyt tilanne ja toisaalta tarve tulevaisuuden suunnitelmallisuuden parantamiseen. Kilpailussa mukana pysyminen edellyttää sahausprosessista saatavan tietomäärän keräämistä, tallentamista ja ennen kaikkea tiedon parempaa hyväksikäyttöä. Tutkimuksen kohteena ollut sahalaitos vastasi tulevaisuuden tiukentuneisiin olosuhteisiin investoimalla uuteen ohjausjärjestelmään ja uskoi siitä saatavan hyödyn auttavan heitä parantamaan sekä yksittäisten tuotteiden että koko tuotevalikoiman kannattavuutta. Ohjausjärjestelmän toivottiin tuovan todenmukaisempaa ja monipuolisempaa tietoa yrityksen suunnittelutyölle. Sahalaitoksen kannattavuuden parempi seuraaminen ja tuotevalikoiman sekä suunnittelun parempi kohdentaminen helpottuu sähköisen ohjausjärjestelmän avulla huomattavasti. Ohjausjärjestelmän kautta kannattavuuden tunnusluvut saadaan nopeammin myynti- ja toimitusketjun tietoon, poikkeamiin pystytään puuttumaan ajoissa ja yleinen tietoisuus sahausprosessista paranee. Ohjausjärjestelmän avulla mahdollistetaan entistä joustavampi koesahaus ja reklamaatioeriin porautuminen onnistuu niin ikään vaivattomammin. Yksi hyödyllinen integraatiomahdollisuus olisi SAP:n ja uuden ohjausjärjestelmän yhdistäminen, jossa hinta- ja reklamaatiotieto saataisiin yhteneväksi. Kun ohjausjärjestelmä saadaan varmuudella tuottamaan oikeaa tietoa sahausprosessista, on siitä saatava hyöty myynti- ja toimitusketjulle todellinen. Kalliin raaka-aineen entistä tehokkaampi hyödyntäminen, tuotepaletin suunnittelu ja myynnin kohdentaminen kannattavimpiin tuotteisiin, ovat tärkeä osa niitä asioita joihin järjestelmä tuo helpotusta. Tulevaisuudessa ohjausjärjestelmän jatkokehitykseen tulisi kiinnittää erityistä huomiota, jotta voitaisiin taata asiakaslähtöisyys ja kannattava tuoterakenne osana menestyksekästä liiketoimintaa.

Modeling of electrolyte sorption – from phase equilibria to dynamic separation systems

In this thesis, general approach is devised to model electrolyte sorption from aqueous solutions on solid materials. Electrolyte sorption is often considered as unwanted phenomenon in ion exchange and its potential as an independent separation method has not been fully explored. The solid sorbents studied here are porous and non-porous organic or inorganic materials with or without specific functional groups attached on the solid matrix. Accordingly, the sorption mechanisms include physical adsorption, chemisorption on the functional groups and partition restricted by electrostatic or steric factors. The model is tested in four Cases Studies dealing with chelating adsorption of transition metal mixtures, physical adsorption of metal and metalloid complexes from chloride solutions, size exclusion of electrolytes in nano-porous materials and electrolyte exclusion of electrolyte/non-electrolyte mixtures. The model parameters are estimated using experimental data from equilibrium and batch kinetic measurements, and they are used to simulate actual single-column fixed-bed separations. Phase equilibrium between the solution and solid phases is described using thermodynamic Gibbs-Donnan model and various adsorption models depending on the properties of the sorbent. The 3-dimensional thermodynamic approach is used for volume sorption in gel-type ion exchangers and in nano-porous adsorbents, and satisfactory correlation is obtained provided that both mixing and exclusion effects are adequately taken into account. 2-Dimensional surface adsorption models are successfully applied to physical adsorption of complex species and to chelating adsorption of transition metal salts. In the latter case, comparison is also made with complex formation models. Results of the mass transport studies show that uptake rates even in a competitive high-affinity system can be described by constant diffusion coefficients, when the adsorbent structure and the phase equilibrium conditions are adequately included in the model. Furthermore, a simplified solution based on the linear driving force approximation and the shrinking-core model is developed for very non-linear adsorption systems. In each Case Study, the actual separation is carried out batch-wise in fixed-beds and the experimental data are simulated/correlated using the parameters derived from equilibrium and kinetic data. Good agreement between the calculated and experimental break-through curves is usually obtained indicating that the proposed approach is useful in systems, which at first sight are very different. For example, the important improvement in copper separation from concentrated zinc sulfate solution at elevated temperatures can be correctly predicted by the model. In some cases, however, re-adjustment of model parameters is needed due to e.g. high solution viscosity.

Sulfuric acid - glucose separation using mixed-recycle steady state recycling chromatography

Batch chromatography is a widely used separation technique in a variety of fields meeting difficult separations. Several technologies for improving the performance of chromatography have been studied, including mixed-recycle steady state recycling (MR-SSR) chromatography. Design of MR-SSR has been commonly limited on 100 % purity constraint cases and empirical work. In this study a predictive design method was used to optimize feed pulse size and design a number of experimental MR-SSR separations for a solution of 20 % sulfuric acid and 100 g/L glucose. The design was under target product fraction purities of 98.7 % for H2SO4 and 95 % for glucose. The experiments indicate a maximum of 59 % increase in sulfuric acid productivity and 82 % increase for glucose when compared to corresponding batch separation. Eluent consumption was lowered by approximately 50 % using recycling chromatography. Within this study the target purities and yields set in design were not completely met, and further optimization of the process is deemed necessary.

Synthesis of percarboxylic acids in microreactor

Percarboxylic acids are commonly used as disinfection and bleaching agents in textile, paper, and fine chemical industries. All of these applications are based on the oxidative potential of these compounds. In spite of high interest in these chemicals, they are unstable and explosive chemicals, which increase the risk of synthesis processes and transportation. Therefore, the safety criteria in the production process should be considered. Microreactors represent a technology that efficiently utilizes safety advantages resulting from small scale. Therefore, microreactor technology was used in the synthesis of peracetic acid and performic acid. These percarboxylic acids were produced at different temperatures, residence times and catalyst i.e. sulfuric acid concentrations. Both synthesis reactions seemed to be rather fast because with performic acid equilibrium was reached in 4 min at 313 K and with peracetic acid in 10 min at 343 K. In addition, the experimental results were used to study the kinetics of the formation of performic acid and peracetic acid. The advantages of the microreactors in this study were the efficient temperature control even in very exothermic reaction and good mixing due to the short diffusion distances. Therefore, reaction rates were determined with high accuracy. Three different models were considered in order to estimate the kinetic parameters such as reaction rate constants and activation energies. From these three models, the laminar flow model with radial velocity distribution gave most precise parameters. However, sulfuric acid creates many drawbacks in this synthesis process. Therefore, a ´´greener´´ way to use heterogeneous catalyst in the synthesis of performic acid in microreactor was studied. The cation exchange resin, Dowex 50 Wx8, presented very high activity and a long life time in this reaction. In the presence of this catalyst, the equilibrium was reached in 120 second at 313 K which indicates a rather fast reaction. In addition, the safety advantages of microreactors were investigated in this study. Four different conventional methods were used. Production of peracetic acid was used as a test case, and the safety of one conventional batch process was compared with an on-site continuous microprocess. It was found that the conventional methods for the analysis of process safety might not be reliable and adequate for radically novel technology, such as microreactors. This is understandable because the conventional methods are partly based on experience, which is very limited in connection with totally novel technology. Therefore, one checklist-based method was developed to study the safety of intensified and novel processes at the early stage of process development. The checklist was formulated using the concept of layers of protection for a chemical process. The traditional and three intensified processes of hydrogen peroxide synthesis were selected as test cases. With these real cases, it was shown that several positive and negative effects on safety can be detected in process intensification. The general claim that safety is always improved by process intensification was questioned.

Potentials of biogas production from young bulls manure fed with different diets

Physical and chemical characteristics of manure are modified by different animal production systems. In cattle feeding system for young bulls there is an inversion of the proportion between forage and concentrate. In other words, the animals receive a smaller amount of forage compared to the traditional system. These changes in the manure characteristics involve changes in the treatment systems. The aim of this study was to determine the potential production of biogas of batch digesters fed with manure from young bulls that received two diets containing different proportions between forage and concentrate, with or without inoculums and submitted to three levels of temperature (25, 35 and 40(0)C). The evaluated parameters were total solids (TS) and volatile solids (VS) reduction and biogas potentials production. The digesters fed with manure from animals that received the diet 2 (80%C + 20% R) showed the largest reductions of TS and VS. About the potentials of biogas production there was interaction between the factors diet and inoculums, but no effects of temperatures. The treatment content manure from animals fed with diet 2 without inoculums presented the greatest potential of biogas production per kg of TS added (0.2123 m³).

Potential of biogas production from swine manure supplemented with glycerine waste

In this study, was studied the biogas generation from swine manure, using residual glycerine supplementation. The biogas production by digestion occurred in the anaerobic batch system under mesophilic conditions (35°C), with a hydraulic retention time of 48 days. The experiment was performed with 48 samples divided into four groups, from these, one was kept as a control (without glycerin) and the other three groups were respectively supplemented with residual glycerine in the percentage of 3%, 6% and 9% of the total volume of the samples. The volume of biogas was controlled by an automated system for reading in laboratory scale and the quality of the biogas (CH4) measured from a specific sensor. The results showed that the residual glycerine has high potential for biogas production, with increases of 124.95%, 156.98% and 197.83% in the groups 3%, 6% and 9%, respectively, relative to the sample control. However, very high organic loads can compromise the process of digestion affecting the quality of the biogas generated in relation to methane.

Production of natural aroma by yeast in wastewater of cassava starch industry

ABSTRACT2-Phenylethanol (PE) is an aromatic alcohol with a characteristic odor of roses, widely used in food industry to modify certain aroma compositions in formulations with fruit, jam, pudding, and chewing gums, and also in cosmetic and fragrance industry. This compound occurs naturally in low concentrations in some essential oils from flowers and plants. An alternative to plants extraction are biotechnological processes. This study evaluated 2-phenylethanol’s production in cultivation of Saccharomyces cerevisiae in cassava wastewater originated from starch industry. The substrate was supplemented with glucose and L-phenylalanine in order to obtain higher 2-phenylethanol concentrations and better efficiency in glucose/2-phenylethanol conversion. It was performed using Rotatable Center Composite Design and response surface analysis. Cultures were performed under aerobic conditions in a batch system in Erlenmeyer flasks containing 50 mL of medium in shaker at 150 rpm and 24 ± 1 ºC. The highest PE values ​​were obtained with supplementation of 20.0 g.L-1 of glucose and 5.5 g.L-1 of L-phenylalanine, which has been experimentally validated, obtaining a PE production of 1.33 g.L-1 and PE/glucose yield factor of 0.070 g.g-1, equivalent to 74.3 and 89.7% ​​of desirability values according to the validated model.