Development of Managerial Reporting for a Pulp and Paper Technology Supplier

Työn tavoitteena oli yritysjohdon käyttämän sisäisen raportin kehittäminen vastaamaan paremmin johdon tarpeita. Teoriaosuuden tarkoituksena oli selvittää kirjallisuuden avulla sisäisen raportin käyttöä johdon työkaluna, hyvän raportin vaatimuksia ja yleisiä raportoinnin periaatteita. Empiirinen osuus toteutettiin haastatteluiden avulla ja analysoimalla case-yrityksen sisäisiä raportteja. Empiirisen osan tavoitteena oli selvittää aiemman raportin ongelmat, löytää ratkaisut näihin ongelmiin ja laatia uusi raportointimalli, joka palvelee paremmin raportin käyttäjiä.Teoriaosuuden perusteella voidaan päätellä, että raportoinnin kehittämiseen vaikuttaa eniten raportin käyttötarkoitus ja henkilöt, joiden työväline raportti tulee olemaan. Raportin kehittäminen on jatkuva prosessi, sillä raportin tulee mukautua liiketoiminta- ja organisaatiomuutoksiin.Työn empiirisessä osassa esitetty uusi raportointimalli palvelee case-yritystä monella eri tasolla. Se tukee johdon työskentelyä ja tarjoaa yritystasolla välineen kustannusten parempaan hallintaan ja seurantaan.

An Evaluation of the Paper Profile - a comparative assessment of the applicability of an emerging environmental communication tool in pulp and paper industry

Diplomityön tavoitteena oli arvioida uutta sellu-, paperi- ja kartonkiteollisuuden Paper Profile -ympäristötuoteselostetta. Paper Profilen tarkoituksena on tarjota paperiteollisuuden asiakkaille ja muille kiinnostuneilla sidosryhmille yhtenäistä ympäristöinformaatiota koskien paperituotteiden koostumusta ja tuotteiden tärkeimpiä ympäristöparametrejä. Työn tärkein tavoite oli arvioida kriittisesti Paper Profilea ja verrata konseptia ISO:n, Kansainvälisen stardardisoimisliiton tuoteselosteeseen sekä löytää konseptien yhtäläisyydet ja erot. Tärkein tehtävä oli tunnistaa ne avaintekijät, joiden avulla Paper Profile -tuoteselostetta voitaisiin pitää yhtenevänä ISO/TR 14025 teknisen raportin kanssa. Lisäksi Paper Profile -tuoteselosteen mahdolliset kehittämistarpeet arvioitiin ISO-tuoteselosteen näkökulmasta. Työn toinen tavoite oli kerätä ja analysoida uuteen tuoteselosteeseen liittyvä asiakaspalaute ja verrata sitä Stora Enson tehtaiden ympäristöpäälliköiden antamiin Paper Profilea koskeviin kommentteihin. Työn tuloksena huomattiin, että Paper Profile -konsepti sellaisenaan ei ole kovin informatiivinen vaan tuoteseloste jättää monia ympäristökysymyksiä avoimeksi. Siitä huolimatta Paper Profile tarjoaa riittävän taustan eri paperituotteiden ympäristökuormitusten keskinäiselle vertailuille. Konseptin viestinnällinen näkökulma paranisi huomattavasti, jos tuoteselosteeseen lisättäisiin kolmannen osapuolen verifiointi. Lisäksi referenssiarvot kertoisivat asiakkaille paremmin esitettyjen parametrien taustoista. Stora Enson tehtaiden ympäristöpäälliköiden, samoin kuin asiakkaidenkin mielestä Paper Profile on yleisesti ottaen potentiaalinen ympäristöviestinnän työkalu, mutta silti konseptiin ehdotettiin joitakin pieniä muutoksia. Avoinna olevat metsäsertifiointikysymykset ja niiden puutteellinen tiedottaminen tuoteselosteessa puhututtivat sekä tehtaiden henkilöstöä että yritysasiakkaita.

Integration of Economics into Life Cycle Assessment in the Finnish Pulp and Paper Industry

Taloudellisen laskennan yhdistäminen elinkaariarviointiin (LCA) on alkanut kiinnostaa eri teollisuuden aloja maailmanlaajuisesti viime aikoina. Useat LCA-tietokoneohjelmat sisältävät kustannuslaskentaominaisuuksia ja yksittäiset projektit ovat yhdistäneet ympäristö- ja talouslaskentamenetelmiä. Tässä projektissa tutkitaan näiden yhdistelmien soveltuvuutta suomalaiselle sellu- ja paperiteollisuudelle, sekä kustannuslaskentaominaisuuden lisäämistä KCL:n LCA-ohjelmaan, KCL-ECO 3.0:aan. Kaikki tutkimuksen aikana löytyneet menetelmät, jotka yhdistävät LCA:n ja taloudellista laskentaa, on esitelty tässä työssä. Monet näistä käyttävät elinkaarikustannusarviointia (LCCA). Periaatteessa elinkaari määritellään eri tavalla LCCA:ssa ja LCA:ssa, mikä luo haasteita näiden menetelmien yhdistämiselle. Sopiva elinkaari tulee määritellä laskennan tavoitteiden mukaisesti. Työssä esitellään suositusmenetelmä, joka lähtee suomalaisen sellu- ja paperiteollisuuden erikoispiirteistä. Perusvaatimuksena on yhteensopivuus tavanomaisesti paperin LCA:ssa käytetyn elinkaaren kanssa. Menetelmän yhdistäminen KCL-ECO 3.0:aan on käsitelty yksityiskohtaisesti.

The long run impact of mergers and acquisitions on performance – empirical study in the pulp and paper industry

Mergers and acquisitions (M&A) have played very important role in restructuring the pulp and paper industry (PPI). The poor performance and fragmented nature of the industry, overcapacity problems, and globalisation have driven companies to consolidate. The objective of this thesis was to examine how PPI acquirers’ have performed subsequent M&As and whether the deal characteristics have had any impact on performance. Based on the results it seems that PPI companies have not been able to enhance their performance in the long run after M&As although the per-formance of acquiring firms has remained above the industry median, and deal characteristics or the amount of premiums paid do not seem to have had any effect. The statistical significance of the results was tested with change model and regression analysis. Performance was assessed with accrual, cash flow, and market based indicators. Results are congruent with behavioural theory: managers and investors seem to be overoptimistic in determining the synergies from M&As.

Non-wood massojen vedenpoiston arvioiminen märkäpuristuksessa

Yksivuotisten kasvien (non-wood) kuitua verrataan usein lehtipuukuituihin. Käytetyimpiä non-wood kasveja ovat vehnän olki, bambu, järviruoko ja bagassi. Non-wood massan erottaa puumassasta kuitenkin korkea silikaattipitoisuus sekä parenkyymisolupitoisuus, joka antaa massalle korkean hienoainepitoisuuden. Tämä yhdessä korkean hemiselluloosapitoisuuden ja lyhyen kuidun pituuden kanssa heikentävät voimakkaasti non-wood massan vedenpoisto-ominaisuuksia. Non-wood kuidulla voidaan korvata lehtipuumassaa hienopapereissa. Non-wood kuitu antaa paperille hyvän opasiteetin, korkean valonsirontakertoimen sekä sileän painopinnan. Massaan lisättävä pitkäkuituinen havupuumassa parantaa ajetta¬vuutta paperikoneella ja helpottaa massan vedenpoistoa. Non-wood massan vedenpoistoa voidaan tehostaa esimerkiksi poistamalla osa hienoaineesta, käyttämällä non-wood massalle sopivaa keittotapaa sekä käyttämällä märkä¬puristuksessa pitkänippityyppistä puristinratkaisua. Myös non-wood kuidun kuivaaminen parantaa vedenpoistoa. Tässä tutkimuksessa kirjallisuusosassa keskityttiin yleisimpiin paperin valmistuksessa käytettäviin non-wood kuidun lähteisiin, märkäpuristuksen teoriaan ja tapoihin tehostaa vedenpoistoa. Kokeellisessa osassa tutkittiin vehnänolkimassan käyttäytymistä märkäpuristuksessa erilaisten ominaisuuksien pohjalta. Tutkimuksen kohteena oli non-wood massan keittotapa (hapan/alkali), hienoainepitoisuus, silikaattipitoisuus sekä kuivattu/kuivaamaton kuitu. Vertailun vuoksi tutkimuksessa oli mukana myös yksi järviruokomassa. Tuloksista huomataan, että non-wood massan vedenpoistoon vaikuttaa hienoainepitoisuus, kuidun kuivaus sekä massan valmistustapa. Järviruokomassan veden¬poisto on tehokkaampaa kuin vehnänolkimassan paremman kuitu¬koostumuksensa takia. Jos hienopaperimassassa korvataan lehtipuumassaa non-wood kuidulla maksimissaan 40 %, massan vedenpoistoa voidaan hyvin arvioida erilaisten suotautuvuusmittojen, kuten freeneksen, vedenpidätyskyvyn ja suotautumisajan, avulla.

Diversification and its reflections on profitability - strategic change in pulp and paper industry in the years 1996 and 2006

The purpose of the thesis was to analyze diversification in pulp and paper industry (PPI), which is an industry facing enormous strategic challenges as many of the basic parameters of its operational environment are rapidly changing. The objective was to explore, how PPI companies have reacted to these changes by adjusting their strategies in terms of diversification and how the adjustments have affected their profitability. The study was statistical in nature. The results indicate that PPI companies in deed had reduced the degree of unrelated and related diversification , but the positive performance implications of the changes were debatable. In light of the data used in the study lower level of diversification did not lead to better profitability, in fact, the companies with the highest level of diversification had the best profitability. By contrast, reducing the level of unrelated diversification improved the profitability development; whereas reducing the level of related diversification deteriorated the profitability of the company. The results were not statistically significant and they cannot be generalized outside the data of the study.

Impact of Investment Strategies on Performance in Pulp and Paper Industry

The main objective of this study was to examine, what kind of investment strategies the leading European and North American pulp and paper industry companies (PPI) used in 1991-2003, and how the selected strategies affected their performance. The investment strategies were categorised in three classes including mergers and acquisitions, investments in new capacity and investments in existing capacity. The results showed that mergers and acquisitions represented the largest share of total investments in 1991-2003 followed by investments in existing capacity. PPI companies changed investment strategies over time by increasing the share of mergers and acquisitions, which decreased investments in new capacity especially among North American companies. According to the results, good asset quality and investments in new and existing capacity provided better profitability than often expensive acquisitions. Also the capacity decreases had a positive impact on profitability. Average asset quality and profitability were higher among European companies. The study concluded that in the long term the available value creating investment opportunities should limit capital expenditure levels, not the relation of capital expenditure to depreciation.

Fiber flows in global paper and pulp industry. A panel data approach.

The purpose of this thesis is to study factors that explain the bilateral fiber trade flows. This is done by analyzing bilateral trade flows during 1990-2006. It will be studied also, whether there are differences between fiber types. This thesis uses a gravity model approach to study the trade flows. Gravity model is mostly used to study the aggregate data between trading countries. In this thesis the gravity model is applied to single fibers. This model is then applied to panel data set. Results from the regression show clearly that there are benefits in studying different fibers in separate. The effects differ considerably from each other. Furthermore, this thesis speaks for the existence of Linder’s effect in certain fiber types.

Growth Strategies in Pulp and Paper Industry: An Empirical Investigation on Profitability Effects

This study investigates whether there are differences in profitability of PPI companies based on the growth strategy they have chosen to follow. It is examined whether those companies following organic growth strategy are more profitable than those companies following acquisitive growth strategy. It is also investigated are ones larger than the others, or are ones growing faster than the others. Also, the factors affecting the profitability of acquisitive companies are further examined. The results showed that there actually are differences between the two groups. Organically grown companies were found to be more profitable, smaller and growing slower than acquisitive companies. When it comes to examining only acquisitive companies there could be found factors that better or worsen the profitability of companies. For example targets that the company has bought in developing markets were making them more profitable.

Regenerated cellulose ultrafiltration membranes in the treatment of pulp and paper mill process waters

Ultrafiltration (UF) is widely applied in different separation processes in the pulp and paper industry. The growing need to protect the environment, a lack of pure water and an interest in producing high-value chemicals from compounds present in process waters will probably lead to an increase in the use of UF in the pulp and paper industry. The efficiency and cost-effectiveness of a UF process depends on the applied membrane. The membrane should have a high and stable filtration capacity, a particular selectivity and a long operational lifetime. To meet these requirements a membrane should have a low fouling tendency. In addition, it should withstand the prevailing operational and chemical conditions. This thesis evaluates the performance and applicability of the regenerated cellulose (RC) membranes 00030T and C2 in the treatment of pulp and paper mill process waters based on the requirements above. The results demonstrated that both the tested RC membranes fulfilled well the requirement of high filtration capacity. In addition, in the filtration of a paper mill clear filtrate (CF) the RC membranes were not as greatly affected by variations in the CF quality as a polysulphone membrane. Furthermore, due to their extreme hydrophilicity and weak charge the fouling tendency of the membranes can be expected to be low in pulp and paper mill filtration applications. It is, however, known that fouling cannot be totally avoided even when the membrane is chosen very carefully. This study indicated that carbohydrates influenced negatively on permeability and caused fouling in the filtration of groundwood mill circulation water. Thus, a pre-treatment effectively reducing the amount of carbohydrates might help to maintain a stable capacity. However, the results of the thesis also showed that the removal of some of the possible foulants might just increase the harmful effect of others. Multivariate examination was useful in the understanding of the complicated factors causing the unstable capacity. The thesis also revealed that the 00030T and C2 membranes can be used at high pressure (max. tested pressure 12 bar). The C2 membrane, having a sponge-like substructure, was more pressure resistant, and its performance was more stable at high pressure compared to the UCO30T membrane containing macrovoids in its substructure. Both tested membranes can, according to the results, also be used at temperatures as high as 70°C in acidic, neutral and alkaline conditions. However, the use at extreme conditions might cause faster ageing of the membranes compared to ageing in neutral conditions. The thesis proved that both the tested RC membranes are very suitable for pulp and paper mill applications and that the membranes can be utilised in processes operating in challenging conditions. Thus, they could be used in more demanding applications than supposed earlier.

Effects of pulp electrochemistry on PGE flotation in sulphide poor ores

This work gives a reader basic knowledge about mineralogy and mineral processing. Main focus of this work was on flotation process and pulp electrochemistry on flotation. Three different sulphide poor ores are examined on experimental part. Platinum and palladium were the noble metals, which were contained into studied ores. Electrochemistry of flotation of PGE minerals on sulphide poor ores has been examined only slightly. Bench scale flotation test was used in this study. Chalcopyrite, nickel-pentlandite, pyrite, platinum and pH electrodes were used to investigation of pulp electrochemistry during flotation tests. Effects of grinding media, carbon dioxide atmosphere in grinding and mixture of carbon dioxide and air as flotation gas to PGE flotation and electrochemistry of flotation were studied. Stainless steel grinding media created more oxidising pulp environment to flotation than mild steel grinding media. Concentrate quality improved also with stainless steel grinding media, but the recovery was remarkably poorer, than with mild steel grinding media. Carbon dioxide atmosphere in grinding created very reducing pulp environment, which caused very good concentrate quality. But the recovery was again poorer than with normal mild steel grinding media. Mixture of carbon dioxide and air as flotation gas improved PGE recovery with some ores, but not always. Effect of carbon dioxide to pulp electrochemistry was detected mainly via pH-value.

Integration of a Bioethanol Process to a Pulp Mill

Tässä diplomityössä tutkittiin puuhakkeen esihydrolyysi- ja hakkuujätteen hydrolyysiprosessien integroimista sellutehtaaseen bioetanolin tuottamiseksi. Tällaisesta ns. biojalostamosta luotiin WinGEMS-simulointiohjelmalla simulointimalli, jonka avulla tutkittiin bioetanoliprosessin vaikutusta sellutehtaan massa- ja energiataseisiin sekä alustavaa biojalostamon kannattavuutta. Simuloinnissa tarkasteltiin kolmea eri tapausta, joissa mäntysellun tuotannon ajateltiin olevan 1000 tonnia päivässä ja hakkuujätettä käytettävän 10 % tarvittavan kuitupuun määrästä: 1) Puuhakkeen esihydrolyysi ja hakkuujätteen hydrolyysi etanolin tuottamiseksi 2) Puuhakkeen esihydrolyysi, hakkuujäte kuorikattilaan poltettavaksi 3) Ei esihydrolyysiä, hakkuujäte kuorikattilaan poltettavaksi Verrattuna tapaukseen 3, puun kulutus kasvaa 16 % esihydrolysoitaessa puuhake ennen keittoa tapauksissa 1 ja 2. Kasvaneella puun kulutuksella tuotetaan tapauksessa 1 149 tonnia etanolia ja 240 MWh enemmän ylimääräsähköä päivässä. Tapauksessa 2 tuotetaan 68 tonnia etanolia ja 460 MWh enemmän ylimääräsähköä päivässä. Tämä tuottaisi vuotuista lisäkassavirtaa 18,8 miljoonaa euroa tapauksessa 1 ja 9,4 miljoonaa euroa tapauksessa 2. Hydrolyysin tuoteliuoksen, hydrolysaatin, haihduttaminen sekä hydrolyysiprosessien orgaanisten jäännöstuotteiden haihduttaminen ja polttaminen kasvattavat haihduttamon ja soodakattilan kuormitusta. Verrattuna tapaukseen 3, tapauksissa 1 ja 2 haihduttamon vaiheiden määrä on kasvatettava viidestä seitsemään ja tarvittavat lämmönsiirtopinta-alat lähes kaksinkertaistettava. Soodakattilan kuormitus kasvaa 39 % tapauksessa 1 ja 26 % tapauksessa 2.

Optimization of energy in a pulp mill

This study presents examination of ways to increase power generation in pulp mills. The main purpose was to identify and verify the best ways of power generation growth. The literature part of this study presented operation of energy pulp mill departments, energy consumption and generation by the recovery and power boilers. The second chapter of this part described the main directions for increase of electricity generation rise of black liquor dry solid content, increase of main steam parameters, flue gas heat recovery technologies, feed water and combustion air preheating. The third chapter of the literature part presented possible technical, environment and corrosion risks appeared from described alternatives. In the experimental part of this study, calculations and results of possible models with alternatives was presented. The possible combinations of alternatives were generated in 44 `models of energy pulp mill. The target of this part was define extra electricity generation after alternatives using and estimate profitability of generated models. The calculations were made by computer programme PROSIM. In the conclusions, the results were estimated on the basis of extra electricity generation and equipment design data of models. The profitability of cases was verified by their payback periods and additional incomes.

The effect of pulp washing on bleaching efficiency

The main aim of this study was to inspect the influence of the ultrafiltration implementation on the washing and on bleaching efficiency. Four cases corresponding to four washing stages were observed: two with hardwood pulp and two with softwood pulp; each case had a reference and a trial experiment. The experiments with hardwood pulp were arranged in a manner to explore predominantly the possibility of bleaching performance improvement by applying for washing instead of untreated filtrate (reference case) the same treated one (trial case). Despite that the ultrafiltration reduced the COD of the wash filtrates allowing the decreasing of COD carry-over to the bleaching stage it didn’t affect the bleaching performance. Another set was used in the experiments with softwood pulp. It implied the ultrafiltration and recirculation of the filtrate to the same washing stage with the purpose to reduce the volumes and pollution of the bleaching effluents. In one case the negative result was obtained which was expressed by worse parameters of the pulp after bleaching. Another case showed the opportunity to replace hot water with the filtrate and reduce the fresh water consumption.

Hemicellulose extracted Kraft pulp as a raw material of paper

The transformation of a traditional pulp mill into an integrated forest biorefinery utilizing wood-derived biomass presents a promising opportunity for enterprise revival of the pulp and paper industry by offering new sources of revenue and significantly improved industry profitability. One proposed next generation process step for an integrated forest biorefinery is the extraction of hemicelluloses, allowing the co-production of pulp and ethanol or chemicals. The extraction of hemicelluloses, however, will likely have downstream effects on pulp quality. In the literature survey an overview of the integrated forest biorefinery and possible next generation technologies implementable in such facility were reviewed. Moreover, some hemicellulose extraction methods suitable for the co-production of pulp and hemicellulose products were looked into in more detail. Also, an overview on the significance of pulp’s hemicellulose content on papermaking properties of pulp fibers was made. In the literature it is stated that the hemicellulose content of pulp affects on many papermaking properties of pulp fibers, hornification and paper strength properties in particular. In the experimental part the goal was to investigate what effects alkaline hemicellulose extraction after bleaching has on the papermaking properties of birch Kraft pulp. It was discovered that tested pulps, normal and hemi-poor birch Kraft pulp, were different in many ways regarding to pulp properties. Differences were observed in both physical and chemical characteristics. Furthermore, clear distinctions were seen in tested paper properties, especially in strength properties, between the handsheets made from hemi-poor or normal birch Kraft pulp. Hemi-poor and normal birch Kraft pulps were also compared as a raw material of laboratory made copy paper. Based on this comparison, usage of hemi-poor birch pulp as the raw material of copy paper does not drastically deteriorate its quality.