Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

The Policy Effects of Multilevel Regulation in Europe. Insights from the Energy and Postal Sector

This paper examines the policy effects of multilevel regulation in Europe. It finds that the extent to which negative integration effectively narrows the range of policy options available domestically tends to be overstated. Drawing on empirical evidence from EU-induced reform in electricity supply and postal delivery, the paper illustrates that liberalisation and institutional reorganisation may lead to relatively little policy change. Although a lack of centralised regulatory capacity at the European level is identified as a key explanatory factor for the cases studied, the findings also point to the relevance of sector specificities and the role of exogenous drivers of change.

Uma nova abordagem do método Level Set baseada em conhecimento a e priori da forma

The analysis of fluid behavior in multiphase flow is very relevant to guarantee system safety. The use of equipment to describe such behavior is subjected to factors such as the high level of investments and of specialized labor. The application of image processing techniques to flow analysis can be a good alternative, however, very little research has been developed. In this subject, this study aims at developing a new approach to image segmentation based on Level Set method that connects the active contours and prior knowledge. In order to do that, a model shape of the targeted object is trained and defined through a model of point distribution and later this model is inserted as one of the extension velocity functions for the curve evolution at zero level of level set method. The proposed approach creates a framework that consists in three terms of energy and an extension velocity function λLg(θ)+vAg(θ)+muP(0)+θf. The first three terms of the equation are the same ones introduced in (LI CHENYANG XU; FOX, 2005) and the last part of the equation θf is based on the representation of object shape proposed in this work. Two method variations are used: one restricted (Restrict Level Set - RLS) and the other with no restriction (Free Level Set - FLS). The first one is used in image segmentation that contains targets with little variation in shape and pose. The second will be used to correctly identify the shape of the bubbles in the liquid gas two phase flows. The efficiency and robustness of the approach RLS and FLS are presented in the images of the liquid gas two phase flows and in the image dataset HTZ (FERRARI et al., 2009). The results confirm the good performance of the proposed algorithm (RLS and FLS) and indicate that the approach may be used as an efficient method to validate and/or calibrate the various existing equipment used as meters for two phase flow properties, as well as in other image segmentation problems.

Core-level photoemission investigations of the CDTE(100) and INSB(100) surface and interfacial structures

Photoemission techniques, utilizing a synchrotron light source, were used to analyze the clean (100) surfaces of the zinc-blende semiconductor materials CdTe and InSb. Several interfacial systems involving the surfaces of these materials were also studied, including the CdTe(lOO)-Ag interface, the CdTe(lOO)-Sb system, and the InSb(lOO)-Sn interface. High-energy electron diffraction was also employed to acquire information about of surface structure. A one-domain (2xl) structure was observed for the CdTe(lOO) surface. Analysis of photoemission spectra of the Cd 4d core level for this surface structure revealed two components resulting from Cd surface atoms. The total intensity of these components accounts for a full monolayer of Cd atoms on the surface. A structural model is discussed commensurate with these results. Photoemission spectra of the Cd and Te 4d core levels indicate that Ag or Sb deposited on the CdTe(l00)-(2xl) surface at room temperature do not bound strongly to the surface Cd atoms. The room temperature growth characteristics for these two elements on the CdTe(lOO)-(2xl) are discussed. The growth at elevated substrate temperatures was also studied for Sb deposition. The InSb(lOO) surface differed from the CdTe(lOO) surface. Using molecular beam epitaxy, several structures could be generated for the InSb(lOO) surface, including a c(8x2), a c(4x4), an asymmetric (lx3), a symmetric (lx3), and a (lxl). Analysis of photoemission intensities and line shapes indicates that the c(4x4) surface is terminated with 1-3/4 monolayers of Sb atoms. The c(8x2) surface is found to be terminated with 3/4 monolayer of In atoms. Structural models for both of these surfaces are proposed based upon the photoemission results and upon models of the similar GaAs(lOO) structures. The room temperature growth characteristics of grey Sn on the lnSb(lOO)-c(4x4) and InSb(l00)-c(8x2) surfaces were studied with photoemission. The discontinuity in the valence band maximum for this semiconductor heterojunction system is measured to be 0.40 eV, independent of the starting surface structure and stoichiometry. This result is reconciled with theoretical predictions for heterostructure behavior.

Energy efficiency and appliance’s characteristics considered prior to purchase: Differences and similarities between the United Kingdom, Germany, Portugal, Greece, Poland, Spain and Italy

This article reports country differences in the consumer’s most considered characteristics when choosing electrical appliances, including but not restricted to the energy efficiency aspect. A survey was performed to store customers from 7 countries: the United Kingdom; Germany; Portugal; Greece; Poland; Spain; Italy. Results showed consistency between countries in the top three characteristics considered: cost; quality; and a balance between price and quality. Differences were found for reported environmental attitudes and behaviours, purchase motives, and store employees evaluation. The results may support national policies and store level energy efficiency interventions. Specifically, they can provide input for store employee’s training, in persuading customers towards the purchase of energy efficient appliances.

Dissipation of the energy imparted by mid-latitude storms in the Southern Ocean

The aim of this study is to clarify the role of the Southern Ocean storms on interior mixing and meridional overturning circulation. A periodic and idealized numerical model has been designed to represent the key physical processes of a zonal portion of the Southern Ocean located between 70 and 40° S. It incorporates physical ingredients deemed essential for Southern Ocean functioning: rough topography, seasonally varying air–sea fluxes, and high-latitude storms with analytical form. The forcing strategy ensures that the time mean wind stress is the same between the different simulations, so the effect of the storms on the mean wind stress and resulting impacts on the Southern Ocean dynamics are not considered in this study. Level and distribution of mixing attributable to high-frequency winds are quantified and compared to those generated by eddy–topography interactions and dissipation of the balanced flow. Results suggest that (1) the synoptic atmospheric variability alone can generate the levels of mid-depth dissipation frequently observed in the Southern Ocean (10−10–10−9 W kg−1) and (2) the storms strengthen the overturning, primarily through enhanced mixing in the upper 300 m, whereas deeper mixing has a minor effect. The sensitivity of the results to horizontal resolution (20, 5, 2 and 1 km), vertical resolution and numerical choices is evaluated. Challenging issues concerning how numerical models are able to represent interior mixing forced by high-frequency winds are exposed and discussed, particularly in the context of the overturning circulation. Overall, submesoscale-permitting ocean modeling exhibits important delicacies owing to a lack of convergence of key components of its energetics even when reaching Δx =  1 km.

On neutron stars in ƒ (R) theories: Small radii, large masses and large energy emitted in a merger

In the context of ƒ (R) gravity theories, we show that the apparent mass of a neutron star as seen from an observer at infinity is numerically calculable but requires careful matching, first at the star’s edge, between interior and exterior solutions, none of them being totally Schwarzschild-like but presenting instead small oscillations of the curvature scalar R; and second at large radii, where the Newtonian potential is used to identify the mass of the neutron star. We find that for the same equation of state, this mass definition is always larger than its general relativistic counterpart. We exemplify this with quadratic R^2 and Hu-Sawicki-like modifications of the standard General Relativity action. Therefore, the finding of two-solar mass neutron stars basically imposes no constraint on stable ƒ (R) theories. However, star radii are in general smaller than in General Relativity, which can give an observational handle on such classes of models at the astrophysical level. Both larger masses and smaller matter radii are due to much of the apparent effective energy residing in the outer metric for scalar-tensor theories. Finally, because the ƒ (R) neutron star masses can be much larger than General Relativity counterparts, the total energy available for radiating gravitational waves could be of order several solar masses, and thus a merger of these stars constitutes an interesting wave source.

Inequities in energy-balance related behaviours and family environmental determinants in European children: baseline results of the prospective EPHE evaluation study

BACKGROUND:Tackling inequalities in overweight, obesity and related determinants has become a top priority for the European research and policy agendas. Although it has been established that such inequalities accumulate from early childhood onward, they have not been studied extensively in children. The current article discusses the results of an explorative analysis for the identification of inequalities in behaviours and their determinants between groups with high and low socio-economic status. METHODS: This study is part of the Epode for the Promotion of Health Equity (EPHE) evaluation study, the overall aim of which is to assess the impact and sustainability of EPODE methodology to diminish inequalities in childhood obesity and overweight. Seven community-based programmes from different European countries (Belgium, Bulgaria, France, Greece, Portugal, Romania, The Netherlands) participate in the EPHE study. In each of the communities, children aged 6-8 years participated, resulting in a total sample of 1266 children and their families. A parental self-administrated questionnaire was disseminated in order to assess the socio-economic status of the household, selected energy balance-related behaviours (1. fruit and vegetable consumption; 2. soft drink/ fruit juices and water consumption; 3. screen time and 4. sleep duration) of the children and associated family environmental determinants. The Mann-Whitney U test and Pearson's chi-square test were used to test differences between the low and high education groups. The country-specific median was chosen as the cut-off point to determine the educational level, given the different average educational level in every country. RESULTS: Children with mothers of relatively high educational level consumed fruits and vegetables more frequently than their peers of low socio-economic status. The latter group of children had a higher intake of fruit juices and/or soft drinks and had higher screen time. Parental rules and home availability were consistently different between the two socio-economic groups in our study in all countries. However we did not find a common pattern for all behaviours and the variability across the countries was large. CONCLUSIONS: Our findings are indicative of socio-economic inequalities in our samples, although the variability across the countries was large. The effectiveness of interventions aimed at chancing parental rules and behaviour on health inequalities should be studied.

Patterns of sedentary behavior : insights from observational and experimental studies on body composition and energy expenditure

It is recognized that sedentary behavior (SB) has deleterious effects on numerous health outcomes and it appears that physiological mechanisms underlying these harms are distinct from the ones explaining moderate-to-vigorous physical activity (MVPA) benefits. Sedentary behavior represents a large portion of human’s life and is increasing with technological development. A new current of opinion supports the idea that the manner SB is accumulated plays an important role. This dissertation presents six research studies conducted under the scope of SB. In the methodological area, the first study highlighted the magnitude of potential errors in estimating SB and its patterns from common alternative methods (accelerometer and heart rate monitor) compared to ActivPAL. This study presented the accelerometer as a valid method at a group level. Two studies (2 and 5) were performed in older adults (the most sedentary group in the population) to test the associations for SB patterns with abdominal obesity using accelerometry. The findings showed positive graded associations for prolonged sedentary bouts with abdominal obesity and showed that those who interrupted SB more frequently were less likely to present abdominal obesity. Therefore, public health recommendations regarding breaking up SB more often are expected to be relevant. The associations between sedentary patterns and abdominal obesity were independent of MVPA in older adults. However, the low MVPA in this group makes it unclear whether this independent relationship still exists if highly active persons are analysed. Study 3 inovates by examining the association of SB with body fatness in highly trained athletes and found SB to predict total fat mass and trunk fat mass, independently of age and weekly training time. Study 4 also brings novelty to this research field by quantifying the metabolic and energetic cost of the transition from sitting to standing and then sitting back down (a break), informing about the modest energetic costs (0.32 kcal·min−1). Finally, from a successful multicomponent pilot intervention to reduce and break up SB (study 6), an important behavioral resistance to make more sit/stand transitions despite successfully reducing sitting time (~ 1.85 hours·day-1) was found, which may be relevant to inform future behavioral modification programs. The present work provides observational and experimental evidence on the relation for SB patterns with body composition outcomes and energy regulation that may be relevant for public health interventions.

Optimization of Energy Distribution in Solar Panel Array Configurations by Graph Theory and Minkowski’s Paths

Nowadays, the development of the photovoltaic (PV) technology is consolidated as a source of renewable energy. The research in the topic of maximum improvement on the energy efficiency of the PV plants is today a major challenge. The main requirement for this purpose is to know the performance of each of the PV modules that integrate the PV field in real time. In this respect, a PLC communications based Smart Monitoring and Communications Module, which is able to monitor at PV level their operating parameters, has been developed at the University of Malaga. With this device you can check if any of the panels is suffering any type of overriding performance, due to a malfunction or partial shadowing of its surface. Since these fluctuations in electricity production from a single panel affect the overall sum of all panels that conform a string, it is necessary to isolate the problem and modify the routes of energy through alternative paths in case of PV panels array configuration.

Cost-free feed-in tariffs for renewable energy deployment in Spain

Feed-in-tariff (FIT) schemes have been widely employed to promote renewable energy deployment. While FITs may be perceived by consumers as an extra cost, renewable energies cause a noticeable price reduction in wholesale electricity markets. We analyse both effects for the case of the Spanish electricity market during 2010. In particular, we examine the level of FITs that makes savings and extra costs to be similar on an hourly basis. Results are obtained for a wide range of renewable generation scenarios. It is found that FITs with null extra costs for consumers are in the range of 50–80 €/MWh. Some of the side-effects of a high penetration of renewable energy in the market are analysed in detail and discussed.

A classification of healthcare facilities: toward the development of energy performance benchmarks for day surgery centers in Australia

OBJECTIVE: In the literature, there is no consistent classification of healthcare facilities. In order to benchmark, assess, and compare the environmental performance of these buildings, it is important to clearly identify the typology within the scope of a particular research. This article identifies the different typologies within the healthcare sector, particularly in Australia, with the aim of the development of energy performance benchmarks for day surgery/procedure centers. BACKGROUND: Healthcare buildings encompass a wide range of facilities. They all share the same purpose of healing and offering a health service for patients. However, they vary significantly in terms of patient type and service provided. These buildings consume a considerable amount of energy, and as a result of the different designs and sizes, their pattern of energy consumption varies. METHODS: The research used a systematic review of the literature to determine how the term "healthcare facility" has been employed in different contexts. In order to better understand the differences in healthcare facilities, definitions and the origin of hospitals and healthcare facilities are introduced and a framework for the classification of healthcare facilities and hospitals is proposed. RESULTS: Healthcare facilities are classified into the following six categories: patient type, care provided, management and ownership, level of care, facility size, and location. Based on these classifications, a categorization for the studies of energy performance in healthcare is introduced. CONCLUSIONS: This study provides a basis for assessment and comparison for a particular healthcare building typology that will assist researchers working in the field of design and energy assessment of healthcare facilities.

Investigating energy and indoor environmental performance of aquatic centres

Aquatic centres are popular recreational facilities in Australia and other developed countries. These buildings have experienced exponential demand over the past few decades. The growing desire for better indoor environmental quality in aquatic centres has resulted in a marked increase in energy consumption in this sector. Community expectations in relation to aquatic centres are rising and these spaces are associated with wellness and health. Energy consumption in indoor swimming pool buildings is high due to the high indoor air temperatures, increased ventilation heat losses and the need to disinfect water. This study investigates the energy consumption and indoor environmental quality of seven aquatic centres in Australia. The construction and various energy consuming systems of the facilities are analysed and compared against the energy consumption. Thermal comfort data is collected through measuring the indoor environmental parameters. Building envelopes were found to be leaky in most of the buildings resulting in energy wastage. The main indicators for energy consumption were gross floor area, area of pool surface, and number of visitors. It was found that the set point temperatures were significantly high in some of the buildings resulting in high level of discomfort for the spectators and staff.

Role of energy storage in the power system network

Today’s power system network is more complex with enhanced responsibility to maintain reliable, stable and quality supply of power at transmission and distribution level. Maintaining grid balance is a bigger issue, in case of any unexpected generation shortage or grid disturbance or any participation of an intermittent nature of renewable energy sources like wind and solar power in the energy mix. In order to compensate such imbalance and improve reliability, and stability of power system, an energy storage system (ESS) can be considered as a vital solution. Also ESS can be used to mitigate associated issues of renewable energy sources while integration into the power system network. Thus ESS supports to get a reduction in greenhouse gas (GHG) emissions by means of integrating more renewable energy sources to the grid effectively. There are various types of Energy Storage (ES) technologies which are being used in power systems network for large scale (MW) to small scale (KW) level. Based on the type and characteristics, each storage technology is suitable for a particular role of applications. This paper presents an extensive review study on various types of ES technologies in characteristics and applications point of view. It also demonstrates various applications of ESS in detail. Finally, with the aid of ES-selectTM tool software, a feasibility analysis has been carried out to identify a suitable ES technology for appropriate applications at different grid locations and also helps to develop a smart hybrid storage system for grid applications in future.

Review on the impact of urban geometry and pedestrian level greening on outdoor thermal comfort

The number of hot days is increasing in many parts of the world because of the heat island phenomenon and global climate change. High air temperature greatly affects human thermal comfort and public health, particularly in urban areas. Therefore, the challenging task of, urban designers and urban planners in accommodating the increasing population is to make cities with the least level of vulnerability to future climate change. Interest in transferring urban climatic knowledge into urban planning practices, and developing mitigation strategies to adapt to climate change, has been increased in recent years. The use of vegetation and appropriate urban geometry are shown very promising in mitigating the adverse effects of heat island and providing a better pedestrian thermal comfort. This article reviews studies on pedestrian level urban greening and geometry in improving thermal comfort in cities. Such strategies can be applied at the preliminary stages of urban planning and thus directly affect the microclimate. The analyzed data include simulation and field measurement studies. The discussion of this research clearly reflects how urban design guidelines can be applied to enhance outdoor thermal comfort and minimize the heat island effect. This study is helpful in controlling the consequences of city design from the early design stage.