Tavoitekustannuslaskenta asiakaslähtöisyyden edistäjänä

Tutkimuksen päätavoite on selvittää, millä keinoin yritysten käyttämää tavoitekustannuslaskentaa käytetään tukemaan asiakaslähtöisyyttä ja sitä kautta parantamaanyrityksen kannattavuutta. Tutkimuksen alussa selvitetään tavoitekustannuslaskennan käsitettä ja itse laskentaprosessia. Lisäksi käsitellään tavoitekustannuslaskennan eroavaisuuksia perinteiseen kustannuslaskentaan, yhteyksiä toisiin laskentamenetelmiin ja yrityksen strategiaan sekä tavoitekustannuslaskennan saamaa kritiikkiä. Tämän jälkeen selvitetään asiakaslähtöisyyttä käsitteenä, esitetään menetelmiä asiakaslähtöisyyden liittämiseksi tavoitekustannuslaskentaan sekä tavoitekustannuslaskennan työkaluja asiakaslähtöisten tavoitteiden saavuttamiseksi. Tutkimus osoitti, että asiakaslähtöisyyttä voidaan parhaiten edistää lähinnä QFD ja VE -työkaluja hyödyntämällä, silloin kun yritys on omaksunut tuotedifferointi -strategian, koko johtoporras on määritellyt asiakaslähtöisyyden yritystä ajavaksi voimaksi, johtajat ovat riskinottokykyisiä, osastojen välillä on dynamiikkaa ja markkinaälyä osataan hyödyntää. Tavoitekustannusten asettamisella ei nähdä olevan haitallista vaikutusta tuotteiden laadulle ja se johtaa tuotteisiin, joilla on alemmat kustannukset, kunhan suunnitteluinsinöörit eivät kärsi aikapaineista.

Superação da dormência em sementes de atemóia e fruta-do-conde

As anonáceas cultivadas comercialmente têm sido propagadas através de enxertia, sendo o porta-enxerto obtido por sementes. Entretanto, as sementes dessas plantas apresentam substâncias inibidoras de germinação que, juntamente com um tegumento resistente e impermeável, dificultam a germinação. Este trabalho teve como objetivo avaliar a germinação de sementes de fruta-do-conde (Annona squamosa L.) e dos cultivares de atemóia 'PR-1', 'PR-3' e 'Gefner' (Annona cherimola Mill. X Annona squamosa L.), que foram escarificadas com lixa e submetidas aos seguintes tratamentos por 24 horas: ácido giberélico (GA3) a 50 ppm; GA3 a 100 ppm; água a 5ºC; água a 30ºC. A testemunha não recebeu nenhum tipo de tratamento. As sementes das cultivares de atemóia tratadas a 50 e 100 ppm de GA3 não apresentaram diferença entre si, proporcionando 55 a 67 % de germinação para 'Gefner' e 'PR-3', significativamente superiores aos demais tratamentos, que tiveram de 1 a 21 %. Para 'PR-1' esta diferença também foi verificada, com germinação de 35 a 36 % para os tratamentos com GA3 e 1,25 a 2,5 % para os demais. O tratamento de 50 ppm de GA3 foi significativamente superior aos demais tratamentos para a fruta-do-conde, com 75 % de germinação, enquanto que em 100 ppm de GA3 apresentou 44 % e os demais tiveram de 2,5 a 3,7 %. O índice de velocidade de germinação foi significativamente maior para sementes tratadas com GA3 a 50 e 100 ppm.

Tehdaslogistiikka : value added logistics of the supply and demand chain costfix

VALOSADE (Value Added Logistics in Supply and Demand Chains) on Lappeenrannan teknillisen yliopiston ja sielläprofessori Anita Lukan VALORE -tutkimusryhmän toteuttama tutkimusprojekti, jonka rahoittaja on ollut Tekes. Projekti on osa Tekesin ELO - Elektronisen liiketoiminnan logistiikka - teknologiaohjelmaa. Tutkimusta rahoittivat Tekesin lisäksi neljä yritystä, jotka toimivat myös tutkimustyön kohteina ja toimivat tarpeen mukaan yhteistyössä tutkijoiden kanssa. Yritysten toimialat ovat metsäteollisuus, laitevalmistaja, joka tarjoaa myös tuotteilleen jälkimarkkinapalveluja sekä kaksi logistiikkapalveluyritystä. Tämä työraportti liittyy VALOSADE - tutkimusprojektin osaprojektiin Costfix (Paper Mill Process - from Fixed Costs into Variable Costs). Costfix - projektin tavoitteena on tutkia ja löytää paperiteollisuudelle uusia toimintamalleja, jotka mahdollistavat kiinteiden kustannusten muuttamisen muuttuviksi. Merkittävä tutkimuksen osa-alue on myös tutkimuskohteiden liike-toiminnan nykytilan aiempaa tarkempi selvittäminen. Tämä työraportti käsittelee kunnossapidon materiaalilogistiikan osalta tehtaan sisällä tapahtuvaa toimintaa, josta tässä tutkimuksessa käytetään nimitystä tehdaslogistiikka. Nykytilaselvityksen perusteella nykyinen prosessiteollisuudessa ja myös pääsääntöisesti valmistavassa teollisuudessa yleisesti vallitseva teollisuusyrityksen käyttöinvestointia ylläpitävän palveluprosessin toimintarakenne, johtamistapa ja prosessin operatiivisten tehtävien toimenkuvat eivät tue ko. palvelukokonaisuuden tehokasta ja tuloksellista toteuttamista. Nykymuotoinen toimintamalli pikemminkin rajoittaa toimintaprosessin kokonaishallintaa ja sen tehostamiseksi investoitujen uusien teknisten ratkaisujen ja teknologian käyttöönottoa. Lisäksi yleisesti vallitseva toimintakulttuuri (mm. arvokäsitykset, uskomukset sekä toiminnan ja tavoitteiden taustalla olevat motiivit) sekä vaikeuttaa nykyisen ja tulevan kilpailutilanteen edellyttämien tehokkuus- ja tuottavuustavoitteiden toteutumista että hidastaa uudistusten onnistumista edellyttävän muutoksen etenemistä yrityksen sisällä. Tutkimuksen tulokset vahvistivat osaltaan sen, että tehdas- ja toimintokeskeinen johtaminen aiheuttavat palveluprosessin eri tehtäville asetettujen tavoitteiden ja perustehtäväkäsityksen välille ristiriitoja, joista seuraa sekä suoria että välillisiä vaikutuksia teollisuusyrityksen tuotantoprosessin toiminnan laatuun ja tuotantolaitteiden käyttövarmuuteen. Palvelukokonaisuuteen kuuluvien eri toimintaprosessien tehtävät on jaettu ristiriitaisesti toiminnoille siten, että erityisestikunnossapidon teknisten toimihenkilöitten hoidettavana on sekä ihmisen henkilökohtaisen kapasiteettirajan ylittävä että toisistaan liian suuri erilaisia osaamisia ja ymmärrystä edellyttävä tehtävämäärä. Nykytilan palvelutuotannossa esiintyvien ongelmien seuraukset ja perussyyt osoittavat, että merkittävästi pääomia sitovan valmistavan teollisuuden (mm. prosessiteollisuus) käyttö-omaisuutta ylläpitävän palveluprosessin hallinta on ulkoistettava tehdastasolta itsenäisesti hoidettavaksi liiketoimintakokonaisuudeksi, jonka operatiivinen johtaminen tapahtuu toimintaprosesseittain konsernin ylätasolta käsin. Johtamismallissa painottuu prosessijohtaminen ja oman vastuualueen toimintaprosessin asiantuntemus. Lisäksi ihmisen osaamiseen, ymmärrykseen ja toimintatapaan perustuva palvelu edellyttää johtamiselta henkilöjohtamistaitoa ja osaamisen johtamista. Liiketoiminnan uudenlainen keskittyminen, verkostoituminen ja globalisoituminen edellyttävät johdoltamyös erilaisten toimintaverkostojen ja sidosryhmien toiminnan ja tarpeen ymmärtämistä. Tutkimustulosten perusteella myös palveluprosesseissa toimivien toimihenkilöitten tehtäväkuvia on muutettava radikaalisti ja osa uusista toimenkuvista edellyttää lisäksi henkilöitten osaamistason aktiivista parantamista. Tässä raportissa esitetään toimintamalli, jossa kuvataan tutkimuksen pohjalta luotu palvelukokonaisuuden johtamismalli ja palveluprosessien eri tehtävätasot tehtävineen. Kuvattu johtamismalli on ollut jo yleisesti käytössä yksittäisillä palvelualoilla, mutta tässä esitetty malli on valmistavan yrityksen teknisiin tukipalveluihin muokattu sovellus.

The effect of oxygen delignification on fiber properties in kraft pulp production - a review

Fiber damages comprise fiber deformations, characterized as fiber curl, kink, dislocations and strength losses as well as some yet unidentified factors. This recently discovered phenomenon is especially evident in mill scale kraftpulps. Laboratory produced pulps tend to have less damages and superior strength properties compared to those produced in pulp mills. Generally fiber damages pose a problem in the production of reinforcement pulp because they tend to decrease the ability of fibers to transmit load. Previous studies on fiber damage have shown that most of the fiber damages occur during brown stock processing starting from cooking and discharging. This literature review gives an overall picture on fiber damages occurring during softwood kraft pulp production with an emphasis on the oxygen delignification stage. In addition the oxygen delignification stage itself is described in more detailed extent in order to understand the mechanisms behind the delignification and fiber damaging effect. The literature available on this subject is unfortunately quite contradictory and implicates a lotof different terms. Only a few studies have been published which help to understand the nature of fiber damages. For that reason the knowledge presented in this work is not only based on previous studies but also on research scientist and mill staff interviews.

Aspects on Process Engineering in the Finnish Pulp and Paper Industry : Thesis for the Degree of Licentiate in Science of Technology

Process development will be largely driven by the main equipment suppliers. The reason for this development is their ambition to supply complete plants or process systems instead of single pieces of equipment. The pulp and paper companies' interest lies in product development, as their main goal is to create winning brands and effective brand management. Design engineering companies will find their niche in detail engineering based on approved process solutions. Their development work will focus on increasing the efficiency of engineering work. Process design is a content-producing profession, which requires certain special characteristics: creativity, carefulness, the ability to work as a member of a design team according to time schedules and fluency in oral as well as written presentation. In the future, process engineers will increasingly need knowledge of chemistry as well as information and automation technology. Process engineering tools are developing rapidly. At the moment, these tools are good enough for static sizing and balancing, but dynamic simulation tools are not yet good enough for the complicated chemical reactions of pulp and paper chemistry. Dynamic simulation and virtual mill models are used as tools for training the operators. Computational fluid dynamics will certainlygain ground in process design.

The Influence of Process Conditions on the Deresination Efficiency in Mechanical Pulp Washing

The aim of this thesis was to produce information for the estimation of the flow balance of wood resin in mechanical pulping and to demonstrate the possibilities for improving the efficiency of deresination in practice. It was observed that chemical changes in wood resin take place only during peroxide bleaching, a significant amount of water dispersed wood resin is retained in the pulp mat during dewatering and the amount of wood resin in the solid phase of the process filtrates is very small. On the basis of this information there exist three parameters related to behaviour of wood resin that determine the flow balance in the process: 1. The liberation of wood resin to the pulp water phase 2. Theretention of water dispersed wood resin in dewatering 3. The proportion of wood resin degraded in the peroxide bleaching The effect of different factors on these parameters was evaluated with the help of laboratory studies and a literature survey. Also, information related to the values of these parameters in existing processes was obtained in mill measurements. With the help of this information, it was possible to evaluate the deresination efficiency and the effect of different factors on this efficiency in a pulping plant that produced low-freeness mechanical pulp. This evaluation showed that the wood resin content of mechanical pulp can be significantly decreased if there exists, in the process, a peroxide bleaching and subsequent washing stage. In the case of an optimal process configuration, as high as a 85 percent deresination efficiency seems to be possible with a water usage level of 8 m3/o.d.t.

Development of fibre recovery process

The fiber recovery process is an essential part of the modern paper mill. It creates the basisfor mill's internal recirculation of the most important raw materials ¿ water and fiber. It is normally also a start point for further treatment of wastewater and if it works efficiently, it offers excellent basis to minimize effluents. This dissertation offers two different approaches to the subject. Firstly a novel save-all disc filter feeding system is developed and presented. This so-called precoat method is tested both in the laboratory and full-scale conditions. In laboratory scale it beats the traditional one clearly, when low freeness pulps are used as a sweetener stock. The full-scale application needs still some development work before it can be implemented to the paper mills. Secondly, the operationenvironment of save-all disc filter is studied mostly in laboratory conditions.The focus of this study is in cases, where low-freeness pulps are used as a sweetener stock of save-all filter. The effects of CSF-value, pressure drop, suspension consistency and retention chemicals to the quantity and quality of the filtrate was studied. Also the filtration resistance of the low freeness pulps was one studied.

Choice of Optimal MembraneProcesses for Economical Treatment of Paper Machine Clear Filtrate

In this thesis membrane filtration of paper machnie clear filtrate was studied. The aim of the study was to find membrane processes which are able to produce economically water of sufficient purity from paper machine white water or its saveall clarified fractions for reuse in the paper machnie short circulation. Factors affecting membrane fouling in this application were also studied. The thesis gives an overview af experiments done on a laboratory and a pilot scale with several different membranes and membrane modules. The results were judged by the obtained flux, the fouling tendency and the permeate quality assessed with various chemical analyses. It was shown that membrane modules which used a turbulence promotor of some kind gave the highest fluexes. However, the results showed that the greater the reduction in the concentration polarisation layer caused by increased turbulence in the module, the smaller the reductions in measured substances. Out of the micro-, ultra- and nanofiltration membranes tested, only nanofiltration memebranes produced permeate whose quality was very close to that of the chemically treated raw water used as fresh water in most paper mills today and which should thus be well suited for reuse as shower water both in the wire and press section. It was also shown that a one stage nanofiltration process was more effective than processes in which micro- or ultrafiltration was used as pretreatment for nanofiltration. It was generally observed that acidic pH, high organic matter content, the presence of multivalent ions, hydrophobic membrane material and high membrane cutoff increased the fouling tendency of the membranes.

Wet Oxidation of Concentrated Wastewaters: Process Combination and Reaction Kinetic Modeling

The accumulation of aqueous pollutants is becoming a global problem. The search for suitable methods and/or combinations of water treatment processes is a task that can slow down and stop the process of water pollution. In this work, the method of wet oxidation was considered as an appropriate technique for the elimination of the impurities present in paper mill process waters. It has been shown that, when combined with traditional wastewater treatment processes, wet oxidation offers many advantages. The combination of coagulation and wet oxidation offers a new opportunity for the improvement of the quality of wastewater designated for discharge or recycling. First of all, the utilization of coagulated sludge via wet oxidation provides a conditioning process for the sludge, i.e. dewatering, which is rather difficult to carry out with untreated waste. Secondly, Fe2(SO4)3, which is employed earlier as a coagulant, transforms the conventional wet oxidation process into a catalytic one. The use of coagulation as the post-treatment for wet oxidation can offer the possibility of the brown hue that usually accompanies the partial oxidation to be reduced. As a result, the supernatant is less colored and also contains a rather low amount of Fe ions to beconsidered for recycling inside mills. The thickened part that consists of metal ions is then recycled back to the wet oxidation system. It was also observed that wet oxidation is favorable for the degradation of pitch substances (LWEs) and lignin that are present in the process waters of paper mills. Rather low operating temperatures are needed for wet oxidation in order to destruct LWEs. The oxidation in the alkaline media provides not only the faster elimination of pitch and lignin but also significantly improves the biodegradable characteristics of wastewater that contains lignin and pitch substances. During the course of the kinetic studies, a model, which can predict the enhancements of the biodegradability of wastewater, was elaborated. The model includes lumped concentrations suchas the chemical oxygen demand and biochemical oxygen demand and reflects a generalized reaction network of oxidative transformations. Later developments incorporated a new lump, the immediately available biochemical oxygen demand, which increased the fidelity of the predictions made by the model. Since changes in biodegradability occur simultaneously with the destruction of LWEs, an attempt was made to combine these two facts for modeling purposes.

Fouling, prevention of fouling, and clearing in filtration

In this thesis fouling of conventional filter fabrics and membranes was studied. In the beginning of the thesis fouling and how it can be measured and predicted is reviewed. Information on different methods on how fouling canbe decreased or cleaned away is also given. The experimental part is divided into two sections; fabric filtration and membrane filtration. Fouling of the filter fabrics was studied with silica or cupper slurries and fouling of the membranes was studied with pulp and paper mill waters. The fouled filter materials were characterised according to many different methods. The most useful way to observe fouling is to measure the changes in the permeate flux. Fouling can also be seen visually e.g. with scanning electron microscopy. Consequently, also the reason for the fouling in question might be found. Different filtration characteristics affect fouling e.g. as the filtration pressure was increased it did not have much influence on the permeate flux, but the pressure caused the membrane to get fouled faster. Also, an increase of shear rate on the membrane surface decreased fouling. Different pretreatment methods for the effluent were tested in membrane filtration to decrease fouling. The tested methods; biological treatment, ozonation, enzymatic treatment and flocculation, did not have a clear influence on the fouling of the membrane, but e.g. a biological treatment combined with ultrafiltration made the tested groundwood mill circulation water purer than ultrafiltration alone.

Development of a Ceramic Membrane Filtration Equipment and Its Applicability for Different Wastewaters

In this thesis the membrane filtration equipment for plate type ceramic membranes was developed based on filtration results achieved with different kinds of wastewaters. The experiments were mainly made with pulp and board mill wastewaters, but some experiments were also made with a bore well water and a stone cutting mine wastewater. The ceramicmembranes used were alpha-alumina membranes with a pore size of 100 nm. Some ofthe membranes were coated with a gamma-alumina layer to reduce the membrane pore size to 10 nm, and some of them were modified with different metal oxides in order to change the surface properties of the membranes. The effects of operationparameters, such as cross-flow velocity, filtration pressure and backflushing on filtration performance were studied. The measured parameters were the permeateflux, the quality of the permeate, as well as the fouling tendency of the membrane. A dynamic membrane or a cake layer forming on top of the membrane was observed to decrease the flux and increase separa-tion of certain substances, especially at low cross-flow velocities. When the cross-flow velocities were increased the membrane properties became more important. Backflushing could also be used to decrease the thickness of the cake layer and thus it improved the permeate flux. However, backflushing can lead to a reduction of retentions in cases where the cake layer is improving them. The wastewater quality was important for the thickness of the dynamic membrane and the membrane pore size influenced the permeate flux. In general, the optimization of operation conditions is very important for the successful operation of a membrane filtration system. The filtration equipment with a reasonable range of operational conditions is necessary, especiallywhen different kinds of wastewaters are treated. This should be taken into account already in the development stage of a filtration equipment.

Emergência e desenvolvimento de plântulas de cultivares de marmeleiro para uso como porta-enxertos

O presente trabalho tee como objetivo estudar a emergência e o desenvolvimento de plantas de marmeleiro, com potencial para serem utilizadas como porta-enxertos. O trabalho foi desenvolvido no Centro APTA Frutas/IAC, de maio/05 a janeiro/06. Sementes dos marmeleiros 'Mendoza INTA-37', 'Provence', 'Portugal' e 'Japonês' foram extraídas de frutos maduros, lavadas em água corrente, secas à sombra por 48 h e estratificadas a frio por 20 dias. Em seguida, foram semeadas em bandejas de poliestireno (72 células, capacidade de 120 cm³/célula) contendo a vermiculita como substrato. Foi feito contagem da porcentagem de emergência após 30 dias da semeadura, a cada 10 dias, em um total de quatro coletas. Em seguida, foi retirada uma amostra de 10 plântulas por repetição e avaliados a altura média da parte aérea, nº de folhas, massa seca média da parte aérea e das raízes. Foram ainda separados 10 plântulas uniformes e representativos de cada repetição e transplantados para sacos plásticos (capacidade de 3 L) contendo como substrato solo + esterco de curral curtido + areia (1:1:1 v/v). As plântulas permaneceram em viveiro telado (sombrite 50%), sendo irrigadas periodicamente. A cada 30 dias, foram mensurados a altura e o diâmetro das plântulas até o final da sexta avaliação (após 180 dias do transplantio). Concluiu-se que o marmeleiro 'Japonês' apresenta maior porcentagem de emergência (70%), altura das plântulas (111,83 cm) e diâmetro (0,7 cm), possuindo maior performance e uma excelente alternativa como porta-enxerto para marmeleiros.

Métodos de enxertia por garfagem de cultivares de marmeleiro no porta-enxerto 'Japonês'

Os marmeleiros sempre foram propagados comercialmente através de enraizamento de estacas. Devido à falta de vigor das mudas, principalmente nos primeiros anos após o plantio, uma série de trabalhos foram desenvolvidos no Brasil a fim de viabilizar a utilização do marmeleiro 'Japonês' (Chaenomeles sinensis Koehne) como porta-enxerto para marmelos. Os resultados foram satisfatórios, mas frente à falta de informações sobre o melhor método de enxertia, desenvolveu-se este experimento com o objetivo de verificar o desenvolvimento de cultivares de marmeleiros enxertados sobre esse porta-enxerto por dois métodos de enxertia. Os marmeleiros 'Provence', 'Mendoza Inta-37', 'Portugal', 'Smyrna' e 'Japonês' foram enxertados através de garfagem em mudas de 'Japonês', pelos métodos fenda cheia e inglês complicado. Foram utilizados garfos com três gemas, coletadas de plantas- matrizes do Instituto Agronômico (IAC). As plantas foram mantidas em viveiro, sendo avaliadas após 60 dias a porcentagem de garfos brotados. O comprimento e o diâmetro médio do enxerto foram avaliados aos 60; 90; 120 e 150 dias após a realização da enxertia. Concluiu-se que os marmeleiros 'Japonês' e 'Provence' devem ser enxertados pelo método de garfagem através de fenda cheia, os marmeleiros 'Smyrna' e 'Mendoza Inta-37' através de inglês complicado, e 'Portugal' independe do método.

Desenvolvimento de 31 cultivares de marmeleiro enxertadas no porta-enxerto 'Japonês'

Os marmeleiros sempre foram propagados comercialmente através de enraizamento de estacas. Devido à falta de vigor das mudas, principalmente nos primeiros anos após o plantio, uma série de trabalhos foram desenvolvidos no Brasil a fim de viabilizar a utilização do marmeleiro 'Japonês' (Chaenomeles sinensis Koehne) como porta-enxerto para marmelos. Frente à falta de informações, desenvolveu-se este experimento com o objetivo de verificar o desenvolvimento de diferentes cultivares de marmeleiros enxertadas sobre esse porta-enxerto. Os marmeleiros 'Japonês', 'MC', 'Adams', 'Van Deman', 'Provence', 'Cheldow', 'Smyrna', 'Rea's Mamouth', 'De Patras', 'De Vranja', 'Lajeado', 'Champion', 'Mendoza Inta-37', 'Alongado', 'Meech Prolific', 'Bereckzy', 'Alaranjado', 'Kiakami', 'Du Lot', 'Radaelli', 'CTS 207', 'D'Angers', 'Zuquerinetta', 'BA 29', 'Constantinopla', 'Marmelo Pêra', 'Apple', 'Portugal', 'Füller', 'Meliforme' e 'Pineapple' foram enxertados através de garfagem em mudas de 'Japonês', pelo método em fenda cheia. Foram utilizados garfos com três gemas, coletados de plantas-matrizes. As mudas foram mantidas em viveiro, sendo avaliadas, após 60 dias, a porcentagem de garfos brotados. O comprimento e diâmetro médio do enxerto foram avaliados aos 60; 90; 120 e 150 dias após a realização da enxertia. Concluiu-se que os marmeleiros apresentaram boa afinidade com o porta-enxerto 'Japonês'. As cultivares 'Van Deman', 'Japonês', 'Smyrna', 'De Vranja', 'Lajeado', 'Mendoza Inta-37', 'Alongado', 'Meech Prolific', 'Meliforme', 'Cheldow', 'Champion', 'Bereckzy' e 'De Patras' foram as que tiveram o maior vigor na fase de viveiro.