930 resultados para economic value added (EVA)
Resumo:
Since last century, the rising interest of value-added and advanced functional materials has spurred a ceaseless development in terms of industrial processes and applications. Among the emerging technologies, thanks to their unique features and versatility in terms of supported processes, non-equilibrium plasma discharges appear as a key solvent-free, high-throughput and cost-efficient technique. Nevertheless, applied research studies are needed with the aim of addressing plasma potentialities optimizing devices and processes for future industrial applications. In this framework, the aim of this dissertation is to report on the activities carried out and the results achieved concerning the development and optimization of plasma techniques for nanomaterial synthesis and processing to be applied in the biomedical field. In the first section, the design and investigation of a plasma assisted process for the production of silver (Ag) nanostructured multilayer coatings exhibiting anti-biofilm and anti-clot properties is described. With the aim on enabling in-situ and on-demand deposition of Ag nanoparticles (NPs), the optimization of a continuous in-flight aerosol process for particle synthesis is reported. The stability and promising biological performances of deposited coatings spurred further investigation through in-vitro and in-vivo tests which results are reported and discussed. With the aim of addressing the unanswered questions and tuning NPs functionalities, the second section concerns the study of silver containing droplet conversion in a flow-through plasma reactor. The presented results, obtained combining different analysis techniques, support a formation mechanism based on droplet to particle conversion driven by plasma induced precursor reduction. Finally, the third section deals with the development of a simulative and experimental approach used to investigate the in-situ droplet evaporation inside the plasma discharge addressing the main contributions to liquid evaporation in the perspective of process industrial scale up.
Resumo:
Nowadays, one of the most important scientific and environmental concern is to reduce global dependence on fossil fuels. The use of lignocellulosic biomass makes it possible to produce important platform molecules such as D-glucose, which is used to synthesize high value-added chemical products such as gluconic acid (GO) and glucaric acid (GA). Moreover, the electrocatalytic oxidation of glucose shows advantages compared to the classical synthesis route, such as the use of non-toxic reactants and milder conditions, making the process greener and more sustainable. In this work, electrocatalysts based on open-cell Ni metal foams were investigated for the glucose electrooxidation. They were used as supplied, oxidized at 500°C and 600°C, and after electrodeposition of Ni(OH)2. The electrocatalysts were characterized by cyclic voltammetry in NaOH solution 0.1M and in a basic D-glucose solution with different glucose concentrations (10mM and 50mM). The effect of the potential applied, the glucose concentration and the reaction time on conversion, selectivity and faradic efficiency were also investigated. 3D Ni electrocatalyst showed promising activity in the conversion of glucose towards gluconic acid, the sample calcined at 500°C showing the best results.
Resumo:
Il presente lavoro di ricerca ha ad oggetto i profili fiscali IVA dei servizi di investimento, in ambito sia europeo che nazionale, prestati dalle banche, dalle Sim e da consulenti/società di consulenza finanziaria nei confronti della clientela al dettaglio. Ciò al fine di individuarne il corretto trattamento fiscale nonché le possibili soluzioni agli interrogativi che ancora oggi rimangono aperti, anche alla luce delle indicazioni fornite nel tempo dalla Corte di Giustizia europea. Constatata la profonda differenza esistente tra la classificazione MiFID dei servizi di investimento e quella fiscale delle operazioni finanziarie, oltre alla mancanza di coordinamento tra le relative normative europee, che non si incontrano neanche nell’attività ermeneutica della Corte di giustizia, si è cercato di interpretare la Direttiva IVA alla luce della normativa di settore (MIFID). L’analisi della Direttiva IVA e, più in particolare, del trattamento da essa riservato alle operazioni finanziarie è stata, quindi, svolta cercando di ricondurre queste ultime ai (singoli) servizi di investimento (e, quindi, alla Direttiva MiFID) al fine di tracciare un collegamento che né il legislatore comunitario né la CGE hanno individuato. È, tuttavia, apparso evidente come l’intero sistema dell’IVA, con particolare riferimento alle operazioni finanziarie, si sia ormai consolidato sulle interpretazioni della Corte di giustizia le quali hanno mostrato una elevata resilienza intrinseca. È, pertanto, auspicabile un intervento legislativo, a livello comunitario, finalizzato a rimettere mano alla Direttiva IVA al fine di fornire criteri più chiari e stringenti per l’applicazione delle disposizioni in essa contenute, con particolare riferimento a quelle relative alle operazioni finanziarie.
Resumo:
Il presente lavoro intende indagare la formulazione di nozioni autonome di diritto europeo nell’ambito dell’imposta sul valore aggiunto elaborate dalla Corte di giustizia. Più specificamente si intende proporre una tassonomia convenzionale delle nozioni autonome, utile alla loro sistematizzazione e miglior comprensione, fondata sulla distinzione fondamentale tra nozioni autonome e nozioni proprie. A questo scopo il lavoro propone un’ampia analisi delle nozioni nella giurisprudenza europea che vengono distinte a seconda che l’obiettivo finale dell’autonomia sia quello di limitare la discrezionalità applicativa degli Stati relativamente a ipotesi derogatorie, nel caso delle nozioni autonome in senso stretto; oppure che l’obiettivo ultimo sia quello di meglio definire l’ambito di applicazione di nozioni fondamentali nella struttura dell’imposta, nel caso delle nozioni proprie. Lo scopo del lavoro è dimostrare che la definizione funzionalistica risponde a obiettivi diversi, accomunati dal fatto di far valere comunque il primato dell'ordinamento europeo. L’analisi e la sistematizzazione proposte possono essere uno strumento utile nell’attuazione, interpretazione e applicazione delle nozioni. In questo senso, il lavoro esamina anche esempi tratti dalle esperienze nazionali che dimostrino, da un lato, che gli interventi della Corte relativi alle nozioni influenzano gli ordinamenti nazionali; dall’altro, che permangono ancora disallineamenti. L’analisi della giurisprudenza europea e dei regimi nazionali, infine, vuole dimostrare che l’elaborazione di nozioni autonome si inserisce nel processo verso un’armonizzazione sempre più incisiva in ambito IVA, di cui è protagonista la Corte di giustizia. Questo processo, cui l’elaborazione di un “tessuto concettuale europeo” contribuisce, comporta una limitazione della discrezionalità degli Stati, e quindi del principio di attribuzione, in nome dell’efficacia e della primazia del diritto europeo.
Resumo:
Laser-based Powder Bed Fusion (L-PBF) technology is one of the most commonly used metal Additive Manufacturing (AM) techniques to produce highly customized and value-added parts. The AlSi10Mg alloy has received more attention in the L-PBF process due to its good printability, high strength/weight ratio, corrosion resistance, and relatively low cost. However, a deep understanding of the effect of heat treatments on this alloy's metastable microstructure is still required for developing tailored heat treatments for the L-PBF AlSi10Mg alloy to overcome the limits of the as-built condition. Several authors have already investigated the effects of conventional heat treatment on the microstructure and mechanical behavior of the L-PBF AlSi10Mg alloy but often overlooked the peculiarities of the starting supersatured and ultrafine microstructure induced by rapid solidification. For this reason, the effects of innovative T6 heat treatment (T6R) on the microstructure and mechanical behavior of the L-PBF AlSi10Mg alloy were assessed. The short solution soaking time (10 min) and the relatively low temperature (510 °C) reduced the typical porosity growth at high temperatures and led to a homogeneous distribution of fine globular Si particles in the Al matrix. In addition, it increased the amount of Mg and Si in the solid solution available for precipitation hardening during the aging step. The mechanical (at room temperature and 200 °C) and tribological properties of the T6R alloy were evaluated and compared with other solutions, especially with an optimized direct-aged alloy (T5 alloy). Results showed that the innovative T6R alloy exhibits the best mechanical trade-off between strength and ductility, the highest fatigue strength among the analyzed conditions, and interesting tribological behavior. Furthermore, the high-temperature mechanical performances of the heat-treated L-PBF AlSi10Mg alloy make it suitable for structural components operating in mild service conditions at 200 °C.
Resumo:
Coastal ecosystems represent an inestimable source of biodiversity, being among the most productive areas on the planet. Despite the great ecological and economic value of those environments, many threats endanger the species living in this ecosystem, like the rapid warming and the sea acidification, among many other. Benthic calcifying organisms (e.g. mollusks, corals and echinoderms) in particular, are among the most exposed to those hazards. These organisms use calcium carbonate as a structural and protective material through the biomineralization process, biologically controlled by the organism, but nevertheless, strongly influenced by the environmental surroundings. Evaluating how a changing environment can influence the process of biomineralization is critical to understand how those species of great ecological and economic importance will face the ongoing climate change. This thesis investigates the mechanism of biomineralization in different mollusks’ species of the Adriatic Sea, providing detailed descriptions of shells skeletal, biometric and growth parameters. Applying a multidisciplinary and multi-scale research approach, the influence of external environmental factors on the process of shell formation has been investigated. To achieve this purpose analysis were conducted both on current populations and on fossil remain, which allows to investigate ecological responses to past climate transitions. Mollusks’ shells in fact are one of the best tools to understand climate change in the past, present and future, since they record the environmental conditions prevailed during their life, reflected on the geochemical properties, microstructure and growth of the shell. This approach allowed to overcome the time scale limit imposed by field and laboratory survey, and better understand species long term adaptive response to changing environment, a crucial issue to define proper conservation and management strategies. Furthermore, the investigation of fossil record of mollusks assemblages offered the opportunity to evaluate the long-term biotic response to anthropogenic stressors in the north Adriatic Sea.
Resumo:
The European Council has invited the European Commission to present the first macro-regional strategy – the EU Strategy for the Baltic Sea Region (EUSBSR) on the 14th of December 2007, primarily to address collective challenges and opportunities of the Region and also to engender cohesion in support of an European integration policy. However, macro-regional strategies conceived to aid European integration and territorial cohesion were viewed by academics with skepticism, obscuring the strategies’ potential impact. This thesis intends to investigate and measure the added value of the EUSBSR in order to analyze its impact on regional development and its feasibility as a guide for future programs intending to strengthen European cohesion and integration. To determine the added value of the EUSBSR the thesis is organized into three sections, so as to address environmental, social, and economic concerns, respectively. The first case examines EU-Russia cooperation in an environmental context to investigate how environmental cooperation with an external neighbor could forge increased cohesion in a macro-regional setting. To figure the added cooperation that academic cooperation among universities would contribute to social dimension, the work has chosen several study results. Lastly, to measure out the added value for the economic strategy objective, the study employs the project for Improved Global Competitiveness in an example of ‘A Baltic Sea Region Program for Innovation, Cluster and SME-Networks’ as an economic plan.
Resumo:
The aim of the paper is to identify the added value from using general equilibrium techniques to consider the economy-wide impacts of increased efficiency in household energy use. We take as an illustrative case study the effect of a 5% improvement in household energy efficiency on the UK economy. This impact is measured through simulations that use models that have increasing degrees of endogeneity but are calibrated on a common data set. That is to say, we calculate rebound effects for models that progress from the most basic partial equilibrium approach to a fully specified general equilibrium treatment. The size of the rebound effect on total energy use depends upon: the elasticity of substitution of energy in household consumption; the energy intensity of the different elements of household consumption demand; and the impact of changes in income, economic activity and relative prices. A general equilibrium model is required to capture these final three impacts.
Resumo:
Las empresas necesitan estar midiendo constantemente los resultados de las operaciones y la eficiencia de sus negocios. Tradicionalmente se han utilizado una serie de indicadores financieros para medir estos resultados siendo insuficientes en su análisis. El EVA, sin ser el indicador que puede solventar estas falencias sí es el indicador más completo y el que puede reflejar una información más real de la empresa al incorporar, entre otros, el concepto del costo de oportunidad que representa el dinero para los accionistas.
Resumo:
From the very first steps to execute a building, it is essential to analyze its life cycle. Similarly, we should consider the life cycle when projecting an urban intervention. Professionals of the Facility Management take part in construction projects, developing and managing DBFMO projects (Design, Build, Finance, Maintenance & Operate). Whatever the nature of the promoter is – private or public – promoters are leaders in projects of responsible management of spaces, whether these are work spaces, leisure spaces or residential spaces. They know and identify with the company and its performance, its values and its needs. These professionals give sustainable solutions in the life cycle of buildings (offices and housing), new ways to work and initiatives of innovations linked to current social changes: technology, social networks, and new habits. Concepts where innovation is essential should consider responsible values. Social, economic and sustainable aspects have to associate with the management performed by a Facilities Manager when considering the three groups of stakeholders with which it is linked: economic (shareholders), contractual (users), non-contractual (neighborhoods, organizations, etc.). Marcus Vitruvius Pollio, at the beginning of his book "The Ten Books on Architecture" describes and argues how the distribution in buildings must always adapt to their inhabitants. Let us build cities and buildings with responsible criteria, bearing in mind all its users and the needs of each one of them. Not to mention the need to adapt to future requirements with minimum cost and maximum profitability. These needs, under responsible management, are competencies developed by a Facilities Manager in his day to day. He cares and takes over the entire life cycle of buildings and their surroundings. This work is part of the PhD project whose main aim is to study the added value to the architectural profession when social responsibility criteria are applied in his/her role as Facility Manager.
Resumo:
Many scholars have analyzed the role of the European Union (EU) in its southern neighborhood by looking at the EU’s policy documents and strategies. As such, it is often argued that the EU is at best a useful partner in democratic reform and at worst an unsuccessful ‘normative power’. However, very few studies have analyzed the EU’s role from the recipients’ point of view: the southern neighboring countries themselves. This paper adopts an ‘outside-in approach’ and explores what the southern neighborhood countries believe the EU should be or do. On the basis of a set of 15 interviews with diplomats from the region and an analysis of 50 newspaper articles from the region on the EU’s relations with its southern neighborhood, this paper seeks to reveal the EU’s real ’added value’ for its southern Mediterranean partners. To what extent does the EU’s own perceived role in its southern neighborhood match the role conception of those countries? Based on the three case studies of Algeria, Jordan and Egypt, the paper finds that there is a clear divergence in role conceptions between the EU and its southern partners. While the EU sees itself as a ‘force for good’ and promoter of norms and democracy in the southern Mediterranean region, the three countries primarily believe that the EU perceives itself foremost as a provider of security and stability in the region, while they primarily expect it to act as a reliable partner for economic cooperation.
Resumo:
Macroeconomic conditionality has become one of the major elements in discussions on the future of EU cohesion policy. Such conditional-ity would make the cohesion budget dependent on EU economic governance rules. This would have advantages for economic governance and, to a lesser extent, the efficiency of cohesion policy and the EU’s Multiannual Financial Framework negotiations. Yet, conditionality also risks entailing serious disadvantages for the end beneficiaries and cohesion policy itself. If the EU decides to put macroeconomic conditionality in place, it needs to reconsider the design and agree on an ample cohesion budget.
Resumo:
The successful operation of the regional development – or cohesion – policy of the European Union has a strategic importance from the point of view of the whole integration process. Strengthening economic, social and territorial cohesion and decreasing disparities between member states and regions are not only one of the main priorities of the integration, but at the same time these are justified expectations of the people living in the member states of the union. The cohesion transfers should be spent on those factors which have the biggest contribution to the improvement of development prospects and competitiveness in the given regions. Theories on regional development have controversial conclusions about the long-term formation of development disparities. However, it has become evident that successful development policies are based on endogenous factors, innovation and well-functioning institutions. After examining theoretical considerations and regional disparities the study analyses the impacts of EU regional policy and evaluates the main elements of the proposed regulatory frameworks for the period 2014-2020.
Resumo:
Paper presented by Charlotte Sieber-Gasser at the 5th Annual TRAPCA Conference, Arusha (Tanzania), 25-26 November 2010. Despite the increasing volume of trade between China and African countries, not one single conventional free trade agreement (FTA) or economic partnership agreement (EPA) has yet been signed between an African country and China. Initially, Sino-African trade relations were to a very large extent centred on investments secured through bilateral investment agreements (BITs). The more recent Chinese investments on the African continent, however, are more informally based on FDI contracts with the state at the receiving end and a government-owned private company as the investor, or loosely attached to loans commonly known under term ‘the Angola-Model’. This rather unusual basis for economic integration and development assistance, outside the trodden path of free trade agreements and ODA, requires further analysis in order to understand how the current legal framework between China and the African continent impacts economic development and national sovereignty, and what kind of distributive consequences it may have.
Resumo:
The present work, where additional value-creating processes in existing combined heat and power (CHP) structures have been examined, is motivated by a political- and consumer-driven strive towards a bioeconomy and a stagnation for the existing business models in large parts of the CHP sector. The research is based on cases where the integration of flash pyrolysis for co-production of bio-oil, co-gasification for production of fuel gas and synthetic biofuels as well as leaching of extractable fuel components in existing CHP plants have been simulated. In particular, this work has focused on the CHP plants that utilize boilers of fluidized bed (FB) type, where the concept of coupling a separate FB reactor to the FB of the boiler forms an important basis for the analyses. In such dual fluidized bed (DFB) technology, heat is transferred from the boiler to the new rector that is operating with other fluidization media than air, thereby enabling other thermochemical processes than combustion to take place. The result of this work shows that broader operations at existing CHP plants have the potential to enable production of significant volumes of chemicals and/or fuels with high efficiency, while maintaining heat supply to external customers. Based on the insight that the technical preconditions for a broader operation are favourable, the motivation and ability among the incumbents in the Swedish CHP sector to participate in a transition of their operation towards a biorefinery was examined. The result of this assessment showed that the incumbents believe that a broader operation can create significant values for their own operations, the society and the environment, but that they lack both a strong motivation as well as important abilities to move into the new technological fields. If the concepts of broader production are widely implemented in the Swedish FB based CHP sector, this can substantially contribute in the transition towards a bioeconomy.