904 resultados para cost accounting system


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This work aims at presenting a no-break system for microcomputers using ultracapacitors in replacement of the conventional chemical batteries. We analyzed the most relevant data about average power consumption of microcomputers, electrical and mechanical characteristics of ultracapacitors and operation of no-break power circuits, to propose a configuration capable of working properly with a microcomputer switching mode power supply. Our solution was a sixteen-component ultracapacitor bank, with a total capacitance of 350 F and voltage of 10.8 V, adequate to integrate a low-capacity no-break system, capable of feeding a load of 180 Wh, during 75 s. Our proposed no-break increases the reliability of microcomputers by reducing the probability of user data losses, in case of a power grid failure, offering, so, a high benefit-cost ratio. The replacement of the battery by ultracapacitors allows a quick no-break recharge and low maintenance costs, since these modern components have a lifetime longer than the batteries. Moreover, this solution reduces the environmental impact and eliminates the constant recharge of the energy storage device.

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In a recent paper, "A combined tool for environmental scientists and decision makers: ternary diagrams and emergy accounting." [Giannettti BF, Barrella FA, Almeida CMVB. A combined tool for environment scientists and decision makers: ternary diagrams and emergy accounting. J Clean Prod, in press http://dx.doi.org/10.1016/j.jclepro.2004.09.002] Ternary diagrams were proposed as a graphical tool to assist emergy analysis. The graphical representation of the emergy accounting data makes it possible to compare processes and systems with and without ecosystem services, to evaluate improvements and to follow the system performance over time. The graphic tool is versatile and adaptable to represent products, processes, systems, countries, and different periods of time.The use and the versatility of ternary diagrams for assisting in performing emergy analyses are illustrated by means of five examples taken from the literature, which are presented and discussed. It is shown that emergetic ternary diagram's properties assist the assessment of the system of the system efficiency, its dependance upon renewable and non-renewable inputs and the environmental support for dilution and abatement of process emissions. With the aid of ternary diagrams, details such as the interaction between systems and between systems and the environment are recognized and evaluated. Such a tool for graphical analysis allows a transparent presentation of the results and can serve as an interface between emergy scientists and decision makers, provided the meaning of each line in the diagram is carefully explained and understood. (c) 2005 Elsevier Ltd. All rights reserved.

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Cogeneration may be defined as the simultaneous production of electric power and useful heat from the burning of a single fuel. This technique of combined heat and power production has been applied in both the industrial and tertiary sectors. It has been mainly used because of its overall efficiency, and the guarantee of electricity with a low level of environmental impact. The compact cogeneration systems using internal combustion engine as prime movers are thoroughly applied because of the good relationship among cost and benefit obtained in such devices. The cogeneration system of this study consists of an internal combustion engine using natural gas or biogas as fuel, combined with two heat exchangers and an absorption chiller utilising water-ammonia as working mixture. This work presents an energetic and economic comparison between natural gas and biogas as fuel used for the system proposed. The results are useful to identify the feasible applications for this system, such as residential sector in isolated areas, hotels, universities etc. (C) 2014 Elsevier Ltd. All rights reserved.

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Faced with an imminent restructuring of the electric power system, over the past few years many countries have invested in a new paradigm known as Smart Grid. This paradigm targets optimization and automation of electric power network, using advanced information and communication technologies. Among the main communication protocols for Smart Grids we have the DNP3 protocol, which provides secure data transmission with moderate rates. The IEEE 802.15.4 is another communication protocol also widely used in Smart Grid, especially in the so-called Home Area Network (HAN). Thus, many applications of Smart Grid depends on the interaction of these two protocols. This paper proposes modeling, in the traditional network simulator NS-2, the integration of DNP3 protocol and the IEEE 802.15.4 wireless standard for low cost simulations of Smart Grid applications.

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The use of cover crops can produce large amounts of biomass, improving the cycling of nutrients, particularly nitrogen, promoting productivity gains and cost savings. Given this, the objective was to evaluate the use of N rates associated to cover crops grown in pre-harvest nutritional status, nitrogen accumulation and corn yield in both years. The experiment was conducted in an Oxisol with maize, no-tillage system. The experimental design was a randomized block, split plot with four replications. The main treatments were: six cropping systems (sun hemp, jack bean, lablab, millet, and velvet bean fallow) in secondary treatments: four doses of nitrogen (0, 60, 120 and 180 kg ha(-1) N). Corn yield was not affected by the type of coverage for pre-season, regardless of the nitrogen applied in the soil. Still, the use of nitrogen fertilizer in the soil promotes gains in grain yield in the first year of cultivation, regardless of the type of coverage in pre-season. In the first year (2006/2007) the species of coverage produced more biomass were velvet bean, jack bean, sun hemp and lablab, while in the second year (2007/08) were the sun hemp, millet, lablab, jack bean and velvet bean, respectively.

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A large proportion of fresh water is greatly impaired due to increasing pollution; this could be minimized through the expansion of investment in sanitation programs. But the major problem faced by third world countries and developing ones in this respect, is the high cost of projects and their implementation. In an attempt to find a simple technology, efficient and inexpensive, this study aimed to verify the effectiveness of using constructed wetland systems (CWS) for removal of bacteria and nutrients from sanitary sewer effluent from the STS Piracicamirim - Piracicaba - SP. The installation of prototypes was followed, and testing prior to regularize the flow held, but due to malfunction of these and outages of the STS activity can not evaluate the effectiveness of both as to the parameters proposed: temperature, pH, dissolved oxygen, conductivity, total dissolved solids (TDS), nitrite, nitrate, ammonia, total nitrogen, total phosphorus, chemical oxygen demand (COD), sulfide, sulfate, biochemical oxygen demand (BOD), total coliform and Escherichia coli. To establish results about the effectiveness of these types if the system were conducted literature reviews of papers published with the same theme. Analysis of these results showed fairly good efficiencies in wastewater treatment, especially for nutrients and coliforms

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Human development and population growth during the twentieth century increased the water demand, tripling its consumption between 1950 and 1990. As the water streams were polluted; and as water is the source of minerals and also regulates vital functions, it becomes the vehicle of transmission and consequently spreads many diseases. Probably, the industries are the major responsible for this pollution when they dump untreated effluents to water streams, saturating the already insufficient net of sanitation facilities polluting water and soil. An effective treatment has been established with low cost in Europe and the United States, through constructed systems on wetlands Constructed Wetland Systems - CWSs, gradually used in other countries in the last three decades. Lately, we observe a continuous growth in Brazilian poultry business, and poultry industry showed greatest dynamism in the country, following the global market. Pondering this information and the efficiency of such treatment, this work aimed to study prototypes, in a laboratory scale, simulating ascending and descending types of CWSs, vegetated with aquatic macrophytes Eichhornia crassipes and the uses of aggregates and soil, to treat industrial wastewater from slaughterhouses and aviary. We conducted the initial characterization of the effluent to have an idea of its constituents and to scale the system and the continuous flow. Furthermore, we characterized the soil to be used in this system. The collects are periodically made in the refrigeration industry FRICOCK FRIGORIFICAÇÃO AVICULTURA INDÚSTRIA E COMÉRCIO LTDA. for local treatment simulation. The effluent that was treated with 12 prototypes of CWSs are analyzed with some frequency. The results of these reviews were compared to the effluent coming from the industry... (Complete abstract click electronic access below)

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A fuzzy ruled-based system was developed in this study and resulted in an index indicating the level of uncertainty related to commercial transactions between cassava growers and their dealers. The fuzzy system was developed based on Transaction Cost Economics approach. The fuzzy system was developed from input variables regarding information sharing between grower and dealer on “Demand/purchase Forecasting”, “Production Forecasting” and “Production Innovation”. The output variable is the level of uncertainty regarding the transaction between seller and buyer agent, which may serve as a system for detecting inefficiencies. Evidences from 27 cassava growers registered in the Regional Development Offices of Tupa and Assis, São Paulo, Brazil, and 48 of their dealers supported the development of the system. The mathematical model indicated that 55% of the growers present a Very High level of uncertainty, 33% present Medium or High. The others present Low or Very Low level of uncertainty. From the model, simulations of external interferences can be implemented in order to improve the degree of uncertainty and, thus, lower transaction costs.

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The transmission system is responsible for connecting the power generators to consumers safely and reliably, its constant expansion is necessary to transport increasing amounts of electricity. In order to help the power systems engineers, an optimization tool for optimize the expansion of the transmission system was developed using the modeling method of the linearized load flow and genetic. This tool was designed to simulate the impact of different scenarios on the cost of transmission expansion. The proposed tool was used to simulate the effects of the presence of distributed generation in the expansion of a fictitious transmission system, where it was found a clear downward trend in investment required for the expansion of the transmission system taking account of increasing levels of distributed generation.

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This study evaluated a nonlinear programming excel workbook PPFR (http://www.fmva.unesp.br/ppfr) for determining the optimum nutrient density and maximize margins. Two experiments were conducted with 240 one-day-old female chicks and 240 one-day-old male chicks distributed in 48 pens (10 chicks per pen, 4 replicates) in a completely randomized design. The treatments include the average price history (2009s and 2010s) for broiler increased and decreased by 25% or 50% (5 treatments to nonlinear feed formulation) and 1 linear feed formulation. Body gain, feed intake, feed conversion were measured at 21, 42 and 56 d of age. Chicks had ad libitum access to feed and water in floor pens with wood shavings as litter. The bio-economic Energy Conversion [BEC= (Total energy intake*Feed weighted cost per kg)/ (Weight gain*kg live chicken cost)] was more sensitive for measuring the bio-economic performance for broilers, and especially with better magnitude. This allowed a better assessment of profitability, the rate of growth and not just energy consumption, the production of broilers, by incorporating energy consumption, allowing for more sensitivity to the new index (BEC). The BEC was demonstrated that the principle of nonlinear formulation minimizes losses significantly (P<0.05), especially under unfavorable conditions the price of chicken in the market. Thus, when considering that a diet of energy supply shows up as the most expensive item of a formulation, it should compose necessarily the formula proposed for a bio-economic index. Thus, there is need to evaluate more accurately, not only the ingredients of a ration, but the impact of nutrients on the stability of a solution, mainly due to the energy requirement. This strategy promotes better accuracy for decision making under conditions of uncertainty, to find alternative post-formulation. From the above, both weight gain and feed conversion, as traditional performance indicators, cannot finalize or predict a performance evaluation of an economic system creating increasingly intense and competitive. Thus, the energy concentration of the diet becomes more important definition to feed formulator, by directly impact profit activity by interactions with the density of nutrients. This allowed a better evaluation of profitability, the rate of energy performance for broilers, by incorporating the energy consumption formula, allowing more sensitivity to the new index (BEC). These data show that nonlinear feed formulation is a toll to offer new opportunities for poultry production to improved profitability.

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Objective: To To conduct a cost-effectiveness analysis of a universal childhood hepatitis A vaccination program in Brazil. Methods: An age and time-dependent dynamic model was developed to estimate the incidence of hepatitis A for 24 years. The analysis was run separately according to the pattern of regional endemicity, one for South + Southeast (low endemicity) and one for the North + Northeast + Midwest (intermediate endemicity). The decision analysis model compared universal childhood vaccination with current program of vaccinating high risk individuals. Epidemiologic and cost estimates were based on data from a nationwide seroprevalence survey of viral hepatitis, primary data collection, National Health Information Systems and literature. The analysis was conducted from both the health system and societal perspectives. Costs are expressed in 2008 Brazilian currency (Real). Results: A universal immunization program would have a significant impact on disease epidemiology in all regions, resulting in 64% reduction in the number of cases of icteric hepatitis, 59% reduction in deaths for the disease and a 62% decrease of life years lost, in a national perspective. With a vaccine price of R$16.89 (US$7.23) per dose, vaccination against hepatitis A was a cost-saving strategy in the low and intermediate endemicity regions and in Brazil as a whole from both health system and society perspective. Results were most sensitive to the frequency of icteric hepatitis, ambulatory care and vaccine costs. Conclusions: Universal childhood vaccination program against hepatitis A could be a cost-saving strategy in all regions of Brazil. These results are useful for the Brazilian government for vaccine related decisions and for monitoring population impact if the vaccine is included in the National Immunization Program. (C) 2012 Elsevier Ltd. All rights reserved.