Puupolttoaineen varastonhallinta- ja hankintamalli

Työssä luodaan energiapuun varastonhallintamalli ja hankintamalli energiantuotantolaitoksen näkökulmasta sekä kuvataan kustannustehokkaita ja toimitusvarmoja vaihtoehtoja puupolttoaineen varastoinnille ja haketukselle. Varastonhallintamallissa keskitytään varastotason hallintamenetelmiin toimintaympäristössään. Hankintamalli määrittää oman varaston ja suoran laitostoimituksen suhteen sekä auttaa pohtimaan strategisen hankinnan merkitystä hankinnan toteuttamiseen ja hankintakanavien valintaan. Työ antaa vastauksia koko hankintatoiminnan toteutukseen ja hallitsemiseen. Varastonhallintamallin skenaariotarkastelussa selvisi, että yrityksen oma varasto vaatii 18 – 37 % varmuusvaraston suhteessa käyttövarastoon. Hankintamallin mukaan oman varaston kannattavimman puupolttoainejakeen hankintaetäisyys voisi olla keskimäärin korkeintaan 96 km. Tarpeen, saatavuuden, jakeiden kustannustasojen ja toimintaympäristön mahdollisuuksien ollessa selvillä, on mahdollista tehdä päätöksiä hankintakanavista ja varmuusvarastoista kustannustehokkuuden perusteella. Yrityksen polttoainemäärien ohjauksen toteutukseen vaaditaan kehittämistoimia. Oman toimintaympäristön vakiointi ja toimintamallien dokumentointi on tärkeää tiedonjaon, toimitussopimusten mitoittamisen ja toiminnan kehittämisen kannalta. Toiminnan pullonkaulojen vähentäminen ja puupolttoaineen ohjaaminen kustannustehokkaimpien haketusketjujen kautta mahdollisimman tehokkaasti synnyttävät kustannussäästöjä toimitusketjussa.

Transfusão de sangue nos sistemas de saúde: do abastecimento ao consumo

Em Portugal o “Sistema Nacional de Sangue” subsiste com base numa cadeia de abastecimento de sangue assente em dádivas provenientes 100% de Dadores Voluntários não Remunerados, com um serviço nacional de sangue de base exclusivamente pública. O seu modelo organizacional assenta numa estrutura de âmbito nacional com funções de regulação, fiscalização, produção e distribuição de sangue e componentes sanguíneos às organizações de saúde públicas e privadas. Em complemento a esta rede de abastecimento existem ainda outras fontes de abastecimento, como os hospitais licenciados e outras instituições, que também procedem a todas as actividades de colheita, processamento e validação para uso final de componentes sanguíneos. Nestas situações a produção de componentes sanguíneos é realizada numa perspectiva de auto-suficiência, local ou regional, um dos princípios fundamentais de todos os serviços nacionais de sangue. Esta dissertação pretende contribuir para o conhecimento do sistema de abastecimento e consumo de sangue, aproveitando para colocar algumas questões em relação ao pode significar a gestão eficiente e eficaz da cadeia de abastecimento de sangue. A gestão eficaz da cadeia de abastecimento passa pelo conhecimento profundo da sua população de dadores, saber quem são, o que os move, quais os seus comportamentos perante a dádiva. Só assim é possível intervir eficazmente e adequar as estratégias mais eficazes à sua motivação e fidelização dádiva regular. Assim, foi efectuado um caso de estudo relativo à população de dadores do Serviço de ImunoHemoterapia do Centro Hospitalar de Vila Nova de Gaia- Espinho (CHVNG- Espinho), por forma a procurar oportunidades de melhoria nas estratégias de angariação de dadores e promoção da dádiva de sangue, acrescentando valor ao serviço e ao CHVNG-Espinho.

Management accounting and supply chains: actions, concerns, and networks

What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through an actor-network of accounting researchers within the supply chain domain. This leads on to the second essay, which exemplifies the nature of the UK’s retailing industry within which the supply chain case organization emerged and developed. The purposes of the essay are twofold: to introduce the contextual ramifications of the case organization; and to illustrate the emergence of a new market logic, which led to the creation of a global supply chain and a new form of management accounting therein. The third essay reports on a qualitative case study. It analyses the dualistic relation between ostensive and performative aspects of supply chain strategy, reveals how accounting numbers act as an obligatory passage point within this dualism, and makes a contribution to the ANT debate around the issue of whether and how a dualism between ostensive and performative aspects exists. The final essay reports on another case analysis of institutionalizing a heterarchical form of management accounting: a distributed form of intelligence that penetrates through lateral accountable relations. The analysis reveals a new form of management accounting characterised by ambiguity; it emphasizes the possibilities of compromises and negotiations, and it thus contributes to knowledge by combining an aspect of ANT with heterarchical tendencies in the world of contemporary organizations. Finally, the thesis concludes that it is the supply chain that organises today’s neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.

Proposta de um processo de transferência de tecnologia para as instituições públicas de pesquisa: o caso da Embrapa

The Brazilian agricultural research agency has, over the years, contributed to solve social problems and to promote new knowledge, incorporating new advances and seeking technological independence of the country, through the transfer of knowledge and technology generated. However, the process of transfering of knowledge and technology has represented a big challenge for public institutions. The Embrapa is the largest and main brazilian agricultural research company, with a staff of 9.790 employees, being 2.440 researchers and an annual budget of R$ 2.52 billion. Operates through 46 decentralized research units, and coordinate of the National Agricultural Research System - SNPA. Considering that technology transfer is the consecration of effort and resources spent for the generation of knowledge and the validity of the research, this work aims to conduct an assessment of the performance of Embrapa Swine and Poultry along the production chain of broilers and propose a technology transfer model for this chain, which can be used by the Public Institutions Research – IPPs. This study is justified by the importance of agricultural research for the country, and the importance of the institution addressed. The methodology used was the case study with a qualitative approach, documentary and bibliographic research and interviews with use of semi-structured questionnaires. The survey was conducted in three stages. In the first stage, there was a diagnosis of the Technology Transfer Process (TT), the contribution of the Embrapa Swine and poultry for the supply chain for broiler. At this stage it was used bibliographical and documentary research and semi- structured interviews with agroindustrial broiler agents, researchers at Embrapa Swine and Poultry, professionals of technology transfer, from the Embrapa and Embrapa Swine and Poultry, managers of technology transfer and researchers from the Agricultural Research Service - ARS. In the second step, a model was developed for the technology transferring poultry process of Embrapa. In this phase, there were made documentary and bibliographic research and analysis of information obtained in the interviews. The third phase was to validate the proposed model in the various sectors of the broilers productive chain. The data show that, although the Embrapa Swine and Poultry develops technologies for broiler production chain, the rate of adoption of these technologies by the chain is very low. It was also diagnosed that there is a gap between the institution and the various links of the chain. It was proposed an observatory mechanism to approximate Embrapa Swine and Poultry and the agents of the broiler chain for identifying and discussing research priorities. The proposed model seeks to improve the interaction between the institution and the chain, in order to identify the chain real research demands and the search and the joint development of solutions for these demands. The proposed TT model was approved by a large majority (96.77%) of the interviewed agents who work in the various links in the chain, as well as by representatives (92%) of the entities linked to this chain. The acceptance of the proposed model demonstrates the willingness of the chain to approach Embrapa Swine and Poultry, and to seek joint solutions to existing problems.

Resource use and greenhouse gas emissions from grain-finishing beef cattle in seven Australian feedlots: a life cycle assessment

Grain finishing of cattle has become increasingly common in Australia over the past 30 years. However, interest in the associated environmental impacts and resource use is increasing and requires detailed analysis. In this study we conducted a life cycle assessment (LCA) to investigate impacts of the grain-finishing stage for cattle in seven feedlots in eastern Australia, with a particular focus on the feedlot stage, including the impacts from producing the ration, feedlot operations, transport, and livestock emissions while cattle are in the feedlot (gate-to-gate). The functional unit was 1 kg of liveweight gain (LWG) for the feedlot stage and results are included for the full supply chain (cradle-to-gate), reported per kilogram of liveweight (LW) at the point of slaughter. Three classes of cattle produced for different markets were studied: short-fed domestic market (55–80 days on feed), mid-fed export (108–164 days on feed) and long-fed export (>300 days on feed). In the feedlot stage, mean fresh water consumption was found to vary from 171.9 to 672.6 L/kg LWG and mean stress-weighted water use ranged from 100.9 to 193.2 water stress index eq. L/kg LWG. Irrigation contributed 57–91% of total fresh water consumption with differences mainly related to the availability of irrigation water near the feedlot and the use of irrigated feed inputs in rations. Mean fossil energy demand ranged from 16.5 to 34.2 MJ lower heating values/kg LWG and arable land occupation from 18.7 to 40.5 m2/kg LWG in the feedlot stage. Mean greenhouse gas (GHG) emissions in the feedlot stage ranged from 4.6 to 9.5 kg CO2-e/kg LWG (excluding land use and direct land-use change emissions). Emissions were dominated by enteric methane and contributions from the production, transport and milling of feed inputs. Linear regression analysis showed that the feed conversion ratio was able to explain >86% of the variation in GHG intensity and energy demand. The feedlot stage contributed between 26% and 44% of total slaughter weight for the classes of cattle fed, whereas the contribution of this phase to resource use varied from 4% to 96% showing impacts from the finishing phase varied considerably, compared with the breeding and backgrounding. GHG emissions and total land occupation per kilogram of LWG during the grain finishing phase were lower than emissions from breeding and backgrounding, resulting in lower life-time emissions for grain-finished cattle compared with grass finishing.

Ferramentas de apoio à implementação da sustentabilidade na gestão da cadeia de abastecimento

O presente trabalho tem como principal objetivo contribuir para o desenvolvimento de um modelo de gestão da cadeia de abastecimento sustentável, posteriormente operacionalizado num conjunto de empresas. O principal elemento diferenciador do modelo apresentado é o seu cariz operacional, focado na fase da implementação com a integração de um conjunto de práticas de apoio à sustentabilidade. Para responder às pressões da conjuntura económica atual, das alterações climáticas, da escassez de recursos e das desigualdades sociais é necessário desenvolver de forma consolidada e abrangente um novo paradigma de gestão nas empresas. Muitas destas pressões fazem-se sentir nas atividades da Gestão da Cadeia de Abastecimento. O grande desafio é conseguir que as empresas obtenham bons resultados económicos, sociais e ambientais. A sustentabilidade tem sido abordada como a área de estudo donde deverá emergir este novo paradigma de gestão. Atendendo a esta problemática, a principal questão de investigação do presente trabalho é “Como se implementa a Sustentabilidade na Gestão da Cadeia de Abastecimento?” A metodologia de investigação partiu da revisão da literatura que permitiu estruturar um conjunto de pressupostos teóricos, estruturados num modelo conceptual sobre a implementação da sustentabilidade na Gestão da Cadeia de Abastecimento. O modelo foi aplicado em dois grupos de estudos empíricos: Análise Qualitativa de Relatórios de Sustentabilidade publicados por seis empresas com atividade em Portugal (Sonae; Lipor, Galp; EDP; Portucel e AutoEuropa); e o desenvolvimento de dois Estudos de Caso nas empresas Bosch Termotecnologia e Gestamp Aveiro. Os resultados permitiram o desenvolvimento de um Modelo Teórico de Implementação da Sustentabilidade na Gestão da Cadeia de Abastecimento. Bem como, um modelo de classificação das ferramentas de apoio à implementação da sustentabilidade adequadas a cada etapa que constitui o modelo de implementação. No desenvolvimento deste trabalho, acreditou-se que o caminho da sustentabilidade é possível e tangível. Os modelos desenvolvidos explicam que a integração da sustentabilidade se enceta pela estruturação da área da sustentabilidade na organização, prosseguindo com o processo de implementação constituído por quatro etapas: Envolvimento, Execução, Monitorização e Comunicação. A implementação necessita de ser abrangente a toda a cadeia de valor e apoiada num conjunto de ferramentas adequadas a cada fase de implementação.

Types of embedded ties in buyer-supplier relationships and their combined effects on innovation performance

[EN] Purpose of the paper - This research analyzes the impact of three types of embedded ties, namely, specialized complementary resources, idiosyncratic investments, and knowledge sharing, on the innovation capacity of the firms. We also study the particularities of the Machine-Tool industry. Theoretical background – Our evaluation of the embedded buyer-supplier ties is based on the potential sources of relational rents proposed by Dyer and Sing (1998). We also draw on Uzzi and Lancaster (2003), Noordhoff et al. (2011), among others, to discuss the positive and negative aspects of embedded ties. Design/Methodology/Approach ‐ Using data from a survey of 202 European machine-tool firms acting as buyers and sellers, we propose and evaluate a Structural Equation model. Findings ‐ Only knowledge-sharing routines exert a significant positive effect on product innovation performance. Neither an increase in the idiosyncratic investments nor in complementary resources and capabilities enhance innovation performance. Also, knowledge-sharing routines mediate in the effect from idiosyncratic investments on innovation performance. Research Limitations. ‐ The machine tool industry has unique characteristics that make this generalization difficult. Also, there is considerable difficulty associated with testing more deeply the interrelations among these embedded ties in the long run. It is plausible to understand that these interrelations operate within a gradual process. Originality/Value/Contribution of Paper ‐ This research contributes to a better understanding of the role of embedded ties on innovativeness. To the best of our knowledge, there is no previous international empirical research analyzing the mediation effects among specialized complementary resources, idiosyncratic investments and knowledge sharing, and their effects on the innovation capacity of firms.

O papel das construtoras e incorporadoras na adoção da tecnologia BIM na indústria da construção no Brasil : um estudo prospectivo

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Arquitetura e Urbanismo, Programa de Pós-Graduação em Arquitetura e Urbanismo, 2015.

A Performance Management Framework for Managing Sustainable Collaborative Enterprise Networks

Part 15: Performance Management Frameworks

Service Orientation in Demand-Supply Chains: Towards an Integrated Framework

Part 5: Service Orientation in Collaborative Networks

Producers' Perceptions and Consumers' Behaviour Toward Certified Beans from Integrated Production (IP) in the Brazilian Central Region

Integrated production (IP) is part of the Brazilian government program to promote sustainable agricultural production. IP ensure minimum food quality standards for domestic market, and export. Furthermore, IP is considered a good option to reduce negative environmental impacts of intensive crops in tropical Savannas, including common beans, as a Brazilian staple food. Although its advantages, and the government’s effort to promote IP, few growers are adopting IP. Maybe, the perception about IP usefulness and/or its ease of use is not too clear. Moreover, the production sector is driven by market signs, and there is few information on the consumer's preferences toward IP certified products in Brazil. In this study, we sought to identify some critical factors that can influence the IP adoption in beans' production. Moreover, we sought to verify the consumers’ perceptions and intention of purchasing IP certified beans (hypothetical product). This report comprises four chapters: (1) an introduction illustrating the context in which the research was based; (2) the results on the study of IP adoption based on the Technology Acceptance Model (TAM); (3) the choice experiment results applied to identify consumers preferences and willingness-to-pay (WTP) for IP label; (4) the results on the Theory of Planned Behaviour (TPB) applied to identify consumers’ perception toward IP certified beans. This research contributes with rich information for the beans’ supply chain, providing several insights to growers, retail and other agents, including policy makers. Beans’ production sector seems to be positively intentioned to adopt IP, but further studies should be conducted to test other adoption indicators using TAM model. Surveyed consumers are willing to pay a premium price for IP labelled beans. They showed a positive attitude toward purchasing IP labelled beans. It is an important information to motivate production sector to offer certified beans to the market.

Relatório de estágio. Starwood Hotels & Resorts, Brussels

Dissertação de Mestrado, Direção e Gestão Hoteleira, Escola Superior de Gestão, Hotelaria e Turismo, Universidade do Algarve, 2016

Análisis sistémico de los riesgos de servicio y financiero en la cadena de abastecimiento

Partiendo de un modelo desarrollado por medio de la dinámica de sistemas, que representa una cadena de abastecimiento, este trabajo tiene como finalidad establecer una aproximación sistémica a la gestión de los riesgos de servicio y financiero, teniendo en cuenta la toma de decisiones desde el área operativa y su influencia sobre el riesgo en otras áreas de la empresa.

Perfil logístico de Volkswagen desde la producción

Este análisis muestra detalladamente la línea de producción de la planta de Volkswagen, ubicada en México en el estado de Puebla. Se describe la capacidad operativa utilizada para satisfacer la demanda de la planta de producción de automóviles más grande de Latinoamérica, siendo clave para mantenerse en el mercado con estándares de calidad altos y contribuir al desarrollo de la economía del país. Asimismo, a nivel regional, esta planta se abastece de proveedores estratégicos ubicados en una zona cercana, ayudando a disminuir costos de transporte de piezas y tiempos de respuesta. Inicialmente se realiza una breve descripción del entorno económico de la empresa a nivel regional y del sector a nivel global para hacer énfasis en lo competitivo que es el mercado de la producción de automóviles. Posteriormente se describe la finalidad que tiene esta misión empresarial soportada por la Universidad del Rosario, donde se afianzan conocimientos importantes sobre un mercado de talla mundial. El siguiente aspecto es un diagnóstico de la empresa, donde se dan a conocer las marcas que hacen parte del grupo Volkswagen y la situación financiera que refleja la marca desde el 2012, revelando los ingresos obtenidos durante el período 2012-2014, gastos operacionales y factores que no se destacan positivamente como un flujo de caja negativo para el 2014. Posteriormente se plasman los conceptos teóricos necesarios para que el lector comprenda las variables inmersas en una planta de producción, destacando la teoría de colas y el diseño del layout de la empresa. Finalmente, se da una descripción detallada del proceso de producción en esta planta, donde se muestra la línea de producción, el ensamble y la importancia de un sistema operativo interno que depende principalmente de una alta inversión de tecnología e ingeniería que permite obtener un mayor beneficio en cada etapa del proceso.

Diagnostico estratégico del suministro de hemocomponentes en Colombia y posibles alternativas de mejora

Objetivo: realizar un diagnóstico respecto a la oferta demanda de hemocomponentes, en el contexto epidemiológico colombiano para que sirva de base en la formulación de futuros modelos logísticos de cadena de suministro que permita responder eficientemente a las necesidades transfusionales del país Método: se realizó un estudio descriptivo retrospectivo basado en las fuentes oficiales de información colombiana respecto a condiciones epidemiológicas poblacionales y su relación respecto a captación y transfusión de sangre, así como las posibilidades de conexiones aéreas. Resultados: actualmente 62.3% de la captación es aportada principalmente por 19% de los bancos de sangre del país (16 / 82), ubicados en 8 ciudades del país las cuales evidencian mejores condiciones de salud e índices de densidad poblacional superiores al promedio nacional. Adicionalmente, desde estas ciudades se puede hacer cubrimiento de hemocomponentes en todo el territorio nacional dadas las condiciones de las conexiones aéreas. Conclusiones: es posible con base en el diagnostico presentado, plantear opciones que apunten a mejorar la eficiencia en la cadena de suministros de hemocomponentes, centralizando la captación de sangre en las áreas donde se cuenta con mejores condiciones de salud y mayores densidades poblacionales. Lo anterior permitiría minimizar los porcentajes de incineración de unidades de glóbulos rojos por vencimiento al mejorar las redes de distribución y de esta manera reducir costos de operación. Debe además fortalecerse la gestión de inventarios desde los servicios de transfusión para lograr minimizar las perdidas. Lo anterior requiere control gubernamental dado que al considerarse la sangre como un bien de interés público, su uso no puede ser indiscriminado.