918 resultados para Benefit cost analysis
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The personal computer revolution has resulted in the widespread availability of low-cost image analysis hardware. At the same time, new graphic file formats have made it possible to handle and display images at resolutions beyond the capability of the human eye. Consequently, there has been a significant research effort in recent years aimed at making use of these hardware and software technologies for flotation plant monitoring. Computer-based vision technology is now moving out of the research laboratory and into the plant to become a useful means of monitoring and controlling flotation performance at the cell level. This paper discusses the metallurgical parameters that influence surface froth appearance and examines the progress that has been made in image analysis of flotation froths. The texture spectrum and pixel tracing techniques developed at the Julius Kruttschnitt Mineral Research Centre are described in detail. The commercial implementation, JKFrothCam, is one of a number of froth image analysis systems now reaching maturity. In plants where it is installed, JKFrothCam has shown a number of performance benefits. Flotation runs more consistently, meeting product specifications while maintaining high recoveries. The system has also shown secondary benefits in that reagent costs have been significantly reduced as a result of improved flotation control. (C) 2002 Elsevier Science B.V. All rights reserved.
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The development of the new TOGA (titration and off-gas analysis) sensor for the detailed study of biological processes in wastewater treatment systems is outlined. The main innovation of the sensor is the amalgamation of titrimetric and off-gas measurement techniques. The resulting measured signals are: hydrogen ion production rate (HPR), oxygen transfer rate (OTR), nitrogen transfer rate (NTR), and carbon dioxide transfer rate (CTR). While OTR and NTR are applicable to aerobic and anoxic conditions, respectively, HPR and CTR are useful signals under all of the conditions found in biological wastewater treatment systems, namely, aerobic, anoxic and anaerobic. The sensor is therefore a powerful tool for studying the key biological processes under all these conditions. A major benefit from the integration of the titrimetric and off-gas analysis methods is that the acid/base buffering systems, in particular the bicarbonate system, are properly accounted for. Experimental data resulting from the TOGA sensor in aerobic, anoxic, and anaerobic conditions demonstrates the strength of the new sensor. In the aerobic environment, carbon oxidation (using acetate as an example carbon source) and nitrification are studied. Both the carbon and ammonia removal rates measured by the sensor compare very well with those obtained from off-line chemical analysis. Further, the aerobic acetate removal process is examined at a fundamental level using the metabolic pathway and stoichiometry established in the literature, whereby the rate of formation of storage products is identified. Under anoxic conditions, the denitrification process is monitored and, again, the measured rate of nitrogen gas transfer (NTR) matches well with the removal of the oxidised nitrogen compounds (measured chemically). In the anaerobic environment, the enhanced biological phosphorus process was investigated. In this case, the measured sensor signals (HPR and CTR) resulting from acetate uptake were used to determine the ratio of the rates of carbon dioxide production by competing groups of microorganisms, which consequently is a measure of the activity of these organisms. The sensor involves the use of expensive equipment such as a mass spectrometer and requires special gases to operate, thus incurring significant capital and operational costs. This makes the sensor more an advanced laboratory tool than an on-line sensor. (C) 2003 Wiley Periodicals, Inc.
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Objective: To assess the (i) benefits, (ii) harms and (iii) costs of continuing mammographic screening for women 70 years and over. Data sources and synthesis: (i) We conducted a MEDLINE search (1966 - July 2000) for decision-analytic models estimating life-expectancy gains from screening in older women. The five studies meeting the inclusion criteria were critically appraised using standard criteria. We estimated relative benefit from each model's estimate of effectiveness of screening in older women relative to that in women aged 50-69 years using the same model. (ii) With data from BreastScreen Queensland, we constructed balance sheets of the consequences of screening for women in 10-year age groups (40-49 to 80-89 years), and (iii) we used a validated model to estimate the marginal cost-effectiveness of extending screening to women 70 years and over. Results: For women aged 70-79 years, the relative benefit was estimated as 40%-72%, and 18%-62% with adjustment for the impact of screening on quality of life. For women over 80 years the relative benefit was about a third, and with quality-of-life adjustment only 14%, that in women aged 50-69 years. (ii) Of 10 000 Australian women participating in ongoing screening, about 400 are recalled for further testing, and, depending on age, about 70-112 undergo biopsy and about 19-80 cancers are detected. (iii) Cost-effectiveness estimates for extending the upper age limit for mammographic screening from 69 to 79 years range from $8119 to $27 751 per quality-adjusted life-year saved, which compares favourably with extending screening to women aged 40-49 years (estimated at between $24 000 and $65 000 per life-year saved). Conclusions: Women 70 years and over, in consultation with their healthcare providers, may want to decide for themselves whether to continue mammographic screening. Decision-support materials are needed for women in this age group.
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The tests that are currently available for the measurement of overexpression of the human epidermal growth factor-2 (HER2) in breast cancer have shown considerable problems in accuracy and interlaboratory reproducibility. Although these problems are partly alleviated by the use of validated, standardised 'kits', there may be considerable cost involved in their use. Prior to testing it may therefore be an advantage to be able to predict from basic pathology data whether a cancer is likely to overexpress HER2. In this study, we have correlated pathology features of cancers with the frequency of HER2 overexpression assessed by immunohistochemistry (IHC) using HercepTest (Dako). In addition, fluorescence in situ hybridisation (FISH) has been used to re-test the equivocal cancers and interobserver variation in assessing HER2 overexpression has been examined by a slide circulation scheme. Of the 1536 cancers, 1144 (74.5%) did not overexpress HER2. Unequivocal overexpression (3+ by IHC) was seen in 186 cancers (12%) and an equivocal result (2+ by IHC) was seen in 206 cancers (13%). Of the 156 IHC 3+ cancers for which complete data was available, 149 (95.5%) were ductal NST and 152 (97%) were histological grade 2 or 3. Only 1 of 124 infiltrating lobular carcinomas (0.8%) showed HER2 overexpression. None of the 49 'special types' of carcinoma showed HER2 overexpression. Re-testing by FISH of a proportion of the IHC 2+ cancers showed that only 25 (23%) of those assessable exhibited HER2 gene amplification, but 46 of the 47 IHC 3+ cancers (98%) were confirmed as showing gene amplification. Circulating slides for the assessment of HER2 score showed a moderate level of agreement between pathologists (kappa 0.4). As a result of this study we would advocate consideration of a triage approach to HER-2 testing. Infiltrating lobular and special types of carcinoma may not need to be routinely tested at presentation nor may grade 1 NST carcinomas in which only 1.4% have been shown to overexpress HER2. Testing of these carcinomas may be performed when HER2 status is required to assist in therapeutic or other clinical/prognostic decision-making. The highest yield of HER2 overexpressing carcinomas is seen in the grade 3 NST subgroup in which 24% are positive by IHC. (C) 2003 Elsevier Science Ltd. All rights reserved.
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Biological nitrogen removal via nitrite pathway in wastewater treatment is very important especially in the cost of aeration and as an electron donor for denitrification. Wastewater nitrification and nitrite accumulations were carried out in a biofilm reactor. The biofilm reactor showed almost complete nitrification and most of the oxidized ammonium was present as nitrite at the ammonium load of 1.2 kg N/m3/d. Nitrite accumulation was achieved by the selective inhibition of nitrite oxidizers by free ammonia and oxygen limitation. Nitrite oxidation activity was recovered as soon as the inhibition factor was removed. Fluorescence in situ hybridization studies of the nitrite accumulating biofilm system have shown that genus Nitrosomonas which is specifically hybridized with probe NSM 156 was the dominant nitrifying bacteria while Nitrospira was less abundant than those of normal nitrification systems. Further FISH analysis showed that the combinations of Nitrosomonas and Nitrospira cells were identified as important populations of nitrifying bacteria in an autotrophic nitrifying biofilm system.
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The construction sector has one of the worst occupational safety and health records in Europe. The costs of this scenario are very high, namely costs for workers and their families, costs to organizations, resulting from the absence of workers due to illness, insurance premiums, costs resulting from reduced productivity, cost of replacement and training of workers, etc., and costs to society, which in turn increases the costs of health systems. This paper presents and discusses the development of a methodology for economic evaluation in the context of risk management, which will allow senior management to support decision making. The possible application of this methodology to the construction sector is discussed.
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This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.
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Na sequência das preocupações de ausência dos custos externos na análise de projectos rodoviários, foram realizados diversos estudos (EUNET/SASI, FISCUS, HEATCO, PETS, UNITE, GRACE, IMPACT) com vista a identificar e quantificar os impactes reais das actividades de transporte rodoviário. Nesses projectos foram apresentadas diversas metodologias para quantificação dos custos e também benefícios associados aos sistemas de transporte, nomeadamente das infra-estruturas rodoviárias. Para o efeito foram analisadas várias categorias de custo (custos da infra-estrutura, custos do congestionamento, custos da operação dos veículos, custos dos acidentes, custos do ruído, custos da poluição atmosférica, custos do aquecimento global). Nesta dissertação utilizou-se cinco modelos de determinação de custos de infra-estruturas rodoviárias que posteriormente foram calibrados ao caso português para aplicação em estudo de casos em Portugal de duas formas, avaliação de projectos de infra-estruturas rodoviárias e identificação e fixação de preços, nomeadamente associados às portagens. A avaliação de projectos de infra-estruturas rodoviárias foi realizada através da utilização de indicadores de custos totais e médios, utilizando para o efeito dois modelos: o HDM-4 – Highway Development and Management (PIARC, 2001) e o COBA – Cost Benefit Analysis (TRL, 2004) que utilizam custos totais e um modelo proposto pelo autor com base numa síntese e adaptação de submodelos desenvolvidos nos projectos europeus já referidos que utiliza custos médios. A análise associada à identificação dos custos marginais relevantes para a fixação de preços foi realizada através do modelo desenvolvido no projecto europeu, GRACE – Generalisation of Research on Accounts and Cost Estimation (ITS et al., 2008), e de um modelo proposto pelo autor. Após a adaptação e/ou construção dos modelos, estes foram aplicados ao estudo de três situações específicas em infra-estruturas rodoviárias nacionais. Referem-se intervenções na estrada nacional EN125 que liga Vila do Bispo a Vila Real de Santo António (no Algarve), na auto-estrada A7 que liga Póvoa de Varzim a Vila Pouca de Aguiar (Norte de Portugal) e na auto-estrada A9 que liga o Estádio Nacional em Oeiras a Alverca (região de Lisboa).
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27th Annual Conference of the European Cetacean Society. Setúbal, Portugal, 8-10 April 2013.
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The Cultural Property Risk Analysis Model was applied in 2006 to a Portuguese archive located in Lisbon. Its results highlighted the need for the institution to take care of risks related to fire, physical forces and relative humidity problems. Five years after this first analysis the results are revisited and a few changes are introduced due to recent events: fire and high humidity remain an important hazard but are now accompanied by a pressing contaminants problem. Improvements in storage systems were responsible for a large decrease in terms of calculated risk magnitude and proved to be very cost-effective.
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Dissertação de Mestrado em Ciências Económicas e Empresariais.
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Dissertação de Mestrado, Gestão e Conservação da Natureza, 18 de Maio de 2015, Universidade dos Açores.
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Mestrado em Contabilidade e Gestão das Instituições Financeiras
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A indústria automóvel é um dos setores mais exigentes do mercado global, por este motivo empresas como a Continental Mabor S.A, líderes de mercado, necessitam estar na linha da frente no que toca a programas de melhoria contínua e de uma gestão orientada para um crescimento rentável e sustentado. Nesta perspetiva, este estudo de dissertação tem como objetivo encontrar uma solução para a gestão de stock e FiFo (First in First out) de pneus em verde na supracitada empresa, situada em Lousado, Vila Nova de Famalicão. Este projeto de dissertação iniciou-se com uma análise e diagnóstico do processo produtivo do pneu, entre a Construção e a Vulcanização. Nesta análise, foi possível identificar vários problemas, sendo o mais crítico associado à logística interna de transporte do pneu “em curso”, de fabrico entre as fases do mesmo, Construção e Vulcanização. Devido a condicionantes estruturais e de organização, a logística interna de transporte entre estes dois sectores enfrenta estrangulamentos nos fluxos, a falta de espaço para acomodar o material em curso, problemas organizacionais de controlo e monitorização do processo produtivo, dificuldades de regulação do fluxo e localização dos carros de transporte dos pneus em verde. Face aos problemas detetados ao longo do estudo, foram analisadas várias soluções para a resolução ou minimização dos mesmos. Entre as soluções propostas salientam-se: o alargamento do sistema de transporte por tapetes rolantes GTC (Green Tire Conveying) a todos os módulos de construção. Esta solução diminui o fluxo de carros para a área da construção, descongestionando a zona próxima do sistema de carregamento automático GTAL (Green Tire Automatic Loading) na vulcanização. A implementação dum sistema Wi-Fi RFID, que permite identificar e localizar artigos em curso utilizando etiquetas inteligentes numa rede wireless, conseguindo melhorar a programação de produção e o respetivo sequenciamento. Sabendo também que a Continental se encontra numa fase de expansão, designada Projeto Route 17/20, as soluções propostas tomaram em consideração essa nova realidade futura. Assim, foram estudados e propostos novos layouts para esse atual processo. Nestes novos layouts, procurou-se uma reorganização dos processos de fabrico, bem como um redimensionamento dos espaços de parqueamento de carros de pneus verdes adequado aos volumes produtivos. De igual forma, adequou-se os espaços físicos à possível implementação de um sistema de FiFo de pneus em verde na planta fabril, quando concluída a expansão. Este trabalho de dissertação apresenta como vantagens diretas da sua implementação: gerar a menor perturbação no atual método de trabalho seguido na empresa; previsivelmente aumentar a eficiência do processo produtivo; potenciar o crescimento tecnológico programado pela empresa; e oferecer uma boa relação custo/benefício no investimento necessário. Como apreciação final, pode-se concluir que este estudo foi finalizado com sucesso, visto que as soluções propostas foram apreciadas positivamente pela Administração da Continental Mabor S.A. e estão correntemente a ser avaliadas pelo grupo.
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Contabilidade em Auditoria