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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
41

Activity-based product costing in a hardwood sawmill through the use of discrete-event simulation

Rappold, Patrick M. 31 July 2006 (has links)
The purpose of this research was to quantify the impact of the log variables: length, grade, and scaling diameter, on the cost of producing hardwood lumber, using the activity-based costing technique. The usual technique of calculating hardwood lumber product costs is based upon traditional cost accounting, where manufacturing costs are allocated to the products based upon the volume of each product that is produced. With the traditional cost accounting procedure, the variation in the resources used to process the logs is not taken into consideration. As a result, when the cost to manufacture the products is subtracted from the market value of the products, the resulting profit levels of the products may not be truly representative of the actual resources consumed in manufacturing the product. Using discrete-event simulation, two hardwood sawmills were modeled and a series of experiments were conducted which would not have been feasible to conduct on the mill floors. Results from the simulation experiments illustrated that the activity-based and traditional cost accounting techniques allocated different amounts of manufacturing costs to the products. The largest difference between the two cost accounting techniques was found to be the amount of raw material costs allocated to the products. For one of the sawmills modeled, log grade was identified as having the greatest influence on determining product costs and total manufacturing costs. Results from the model of the second sawmill however demonstrated that log diameter had a greater impact on determining product costs and total manufacturing costs. The commonality of the results from the two simulation models was that the differences in the volume of lumber produced, between the logs that were studied, was a critical component in determining which log parameter had the most effect on changing the dynamics of the sawmill system. To enable hardwood managers a more precise method of allocating raw material costs to the lumber products, a methodology was developed that uses the principles of activity-based costing to allocate raw material costs. The proposed methodology, termed the lumber yield method, uses lumber yield values from logs with similar characteristics to allocate raw material costs to the lumber products. Analysis of the output from the simulation models illustrated that with the lumber yield method, the amount of raw material costs allocated to the products was not significantly different than the amount allocated by the activity-based costing method. The calculated raw material costs of the products were however, found to be significantly different between the lumber yield method and the traditional volume costing method. / Ph. D.
42

Modeling the Adoption Decision Process of Future Scanning and Optimizing Technology in Hardwood Sawmills

Bowe, Scott Arthur 13 June 2000 (has links)
A nation-wide survey of hardwood sawmills was conducted in the fall of 1999. The objectives of the survey were to determine the differences between adopters and non-adopters of scanning and optimizing technology, identify the company expectations of scanning and optimizing technology, and model the adoption decision process for future scanning and optimizing technology. These objectives were chosen because timely information was not available on the hardwood sawmill industry, and even less was known about the overall state of technology with the industry. The survey consisted of a mail questionnaire which was sent to over 2000 hardwood sawmills. The questionnaire was used to collect demographic, equipment, and preference scale information on the hardwood sawmill industry. The second part of this project used the Analytic Hierarchy Process to model the adoption decision process for future scanning and optimizing technology in hardwood sawmills. Data was collected through personal interviews with two hardwood sawmill groups including adopters and non-adopters of advanced scanning and optimizing technology. The interviewee rated the importance of the decision factors in the adoption decision process. They also rated the influence of four sawmill departments on the adoption decision process. The results from the mail survey found that the average yearly lumber production was 7.6 million board feet per sawmill. The most common type of scanning and optimizing technology, headrig optimization, was only in use by 27 percent of the responding mills. Advanced scanning and optimizing technology such as edger-optimizers and trimmer-optimizers were only in use by 10 percent and 5 percent of the respondents respectively. Adoption decision factors for scanning and optimizing technology were rated. Improved raw material recovery and increased lumber revenues were the two most highly rated factors. Accuracy of grading was the most highly rated factor for automated grading systems. The adoption decision model found that production related issues were most important in the decision process and that the production department was the most influential of the sawmill departments. Overall, scanning and optimizing technology adoption within the hardwood sawmill industry is low. For those that have adopted advanced scanning and optimizing technology, production issues were the driving factors. / Ph. D.
43

Factors limiting the regeneration of large-seeded hardwoods in the Upper Coastal Plain of South Carolina

Riley, Joseph Michael Jr. 05 November 2001 (has links)
To test factors limiting regeneration of large-seeded hardwoods in the Upper Coastal Plain of South Carolina, we planted one-year old bare root Quercus alba L. and Cornus florida L. seedlings in pine plantation understories and adjacent clearcuts. We hypothesized that soil moisture, light, and leaf and stem herbivory would have relatively strong effects on growth and survival during the first two years after planting. Next to each seedling, we measured five abiotic factors (soil carbon and moisture, gap light index (GLI), and available nitrogen and phosphorus). We also estimated percent stem and leaf herbivory and harvested seedlings after the second year to measure seedling growth. Survival was not significantly different between clearcut (62.9%) and understory (64.6%) treatments. Biomass growth was significantly greater (P<0.05) in the clearcuts for both species. All abiotic variables measured except soil carbon were greater in the clearcuts (P<0.05). Each seedling growth response was regressed against all variables using forward selection (P=0.15). Soil moisture significantly affected survival in 12.5% and biomass growth in 16.7% of the regressions. Light availability significantly impacted biomass growth in 8.3% of the regressions. Neither leaf nor stem herbivory frequently affected survival, but one or the other or both significantly influenced the biomass growth of seedlings in 41.5% of the regressions. Herbivory had the strongest impact on seedling responses. Neither water nor light was very influential for growth or survival responses. We conclude that hardwood restoration in the uplands of the Upper Coastal Plain is best accomplished by planting in recent clearcuts. / Master of Science
44

Effects of Soil Fungi on Tree Seedling Establishment in a Southeastern Coastal Plain Forest

West, Lee 11 November 1998 (has links)
Effects of fungi and overstory composition on tree seedling survival and growth were investigated in closed canopy upland forests in the coastal plain of South Carolina. Seedlings of Quercus alba, Cornus florida and Pinus taeda were planted in the understory of two forest types -naturally regenerated hardwood and planted pine. Fungal species composition and biomass were experimentally manipulated with a treatment of the fungicide captan. In contrast with other studies conducted in different systems (sand dune, grassland, and old field), the effects of soil fungi were minor in a closed canopy forest. Only Q. alba showed a significant response to the fungicide (p < 0.05) treatment with increased growth. Overstory composition had no significant effect on growth or survival for any of the species. Both of the commercially desirable species (Q. alba and P. taeda) had reasonable survival ( @ 60%). Both also maintained positive, though modest, growth. This suggests that an advance regeneration pool could be established successfully by artificial regeneration. / Master of Science
45

Business-level competitive strategy in the United States hardwood lumber industry

Bush, Robert January 1989 (has links)
Three related aspects of competition in the U.S. hardwood lumber industry were investigated. First, product and supplier attributes that are determinant in hardwood lumber purchase decisions were investigated within four segments of the market for hardwood lumber: Millwork producers, hardwood dimension and flooring producers, wood household furniture producers, and wood kitchen cabinet producers. Attributes with the highest determinant scores were: grading accuracy, supplier’s reputation, freedom from surface checks, competitive pricing, and within-load thickness consistency. The least determinant attribute was the presence of the suppliers logo or trademark. The importance of various attributes was generally consistent across the market segments and producers were relatively well attuned to the needs of lumber users. Lumber users were least satisfied with lumber quality. Lumber producers perceived users to be least satisfied with the availability of certain species. Business-level intended competitive strategy in the industry was investigated through quantitative identification of strategic groups in a sample consisting of the 100 largest U.S. hardwood lumber producers. Factor and cluster analyses were used to define strategic groups along the dimensions of cost leadership, focus, and differentiation. Five strategic groups were identified and examined as to strategic orientation and intra-group homogeneity. The differentiation dimension accounted for the greatest portion of strategic variation. Empirical evidence of the use of hybrid <i>Overall Cost Leadership/Differentiation</i> strategies was found—suggesting that strategic typologies that do not account for this strategy may not be applicable to a mature industry. Predicted strategic change in the industry concentrated on increasing differentiation orientation. Qualitative data concerning competition in the industry was obtained via in-person interviews with executives at twenty of the largest companies in the sample. ln general, the largest and smallest companies in the industry were found to be the most production oriented. Companies self-typed their competitive strategies using Porter‘s (1980) strategic typology. <i>Overall Cost Leadership</i> strategies were the most common followed by <i>Differentiation</i> and <i>Focus</i> strategies. The majority of companies interviewed competed for customers based on quality, customer service, and price—in that order of importance. Proprietary grading was an important competitive tool for larger companies. / Ph. D.
46

Economic Viability of Woody Bioenergy Cropping for Surface Mine Reclamation

Leveroos, Maura K. 07 June 2013 (has links)
Planting woody biomass for energy production can be used as a mine reclamation procedure to satisfy the Surface Mining Control and Reclamation Act of 1977 (SMCRA) and provide renewable energy for the United States.  This study examines the economic viability of bioenergy production on previously mined lands using multiple hardwood species and treatments.  Five species were planted at two densities; one-half of the trees were fertilized in year two.  Height and diameter of the trees were measured annually for five years; the first three years by cooperating researchers at Virginia Tech, the last two years specifically for this report.  Current and predicted mass of the species, effects of planting density and fertilizer application, and the land expectation value (LEV) of each treatment were summarized.  A sensitivity analysis was conducted to determine how changes in production costs, stumpage price, rotation length, and interest rate affect the economic feasibility of bioenergy production.  Renewable energy and mine reclamation policies were investigated and it was determined that woody bioenergy can be planted as a mine reclamation procedure and may receive financial incentives.  Production cost appears to have the largest impact on LEV and is often the difference between positive and negative returns for the landowner.  The extra cost of fertilization and high density planting do not increase LEV; the unfertilized, low density treatments have the best LEV in all examined scenarios.  In general, bioenergy was found to be economically viable as a mine reclamation procedure only in limited circumstances.  In low cost, high price scenarios, bioenergy crops could have the potential to reforest both active and abandoned mine lands throughout southern Appalachia. / Master of Science
47

Implications of internationalization on export assistance in the eastern hardwood lumber industry

Ifju, Paul A. January 1991 (has links)
A questionnaire was sent to 1,149 small eastern hardwood lumber firms to determine export assistance needs. Data from 354 producers and distributors were analyzed using the concept of internationalization. Internationalization is the gradual process by which firms increase involvement in foreign markets. While the process is gradual, distinct stages can be identified by involvement in and commitment to international markets. Firms were placed into one of five distinct stages of international involvement based on their desire to export, method of export, and percentage of total lumber sales from hardwood lumber exports. Firms in each stage were compared based on demographic characteristics. Firms in the latter stages had larger internal marketing/management staffs, larger production staffs, greater average annual hardwood lumber output, and higher average annual lumber I sales. Characteristics that differentiate firms from each other suggest different export initiation and export assistance needs. Firms in each-stage were compared based on awareness, use, potential use, and perceived benefit of twenty-two export promotion programs. Awareness and use of the programs was found to be low. Firms existing in the various. stages of international involvement desired different export-related information and assistance. The large proportions of firms indicating potential use and perceiving benefit from the programs suggests that barriers exist which prevent their use. Many firms are either unaware of export opportunities or perceive barriers and risks that inhibit their entry into exporting. Companies were compared based on perceived barriers to exporting and the importance of twenty-one export stimuli. Domestic oriented firms perceived themselves as too small to export and were satisfied with the domestic market. Potential exporters indicated that their lack of knowledge about foreign markets kept them from exporting. The potential for increased profits and communication with export distributors were ranked as the most important export incentives, while the chance to travel overseas and communications with chambers of commerce were ranked as the least important. / Master of Science
48

Evaluating selected properties of underutilized hardwood species for fabrication of cross-laminated timber industrial mats

Ogunruku, Mercy Itunu 08 December 2023 (has links) (PDF)
Softwood is more in demand than hardwood because it is used primarily in the US's largest wood-consuming industry, construction, resulting in increased importation of softwood annually to meet this demand. Hardwood, used for non-structural purposes like furniture and interior designs, is more abundant in US forests. However, some hardwood species are underutilized and undervalued. Cross-laminated timber (CLT) has increased the demand for softwood. A study evaluated the mechanical and physical properties of three underutilized hardwood species (321 yellow poplar, 393 sweetgum, and 262 red oak specimens) for CLT industrial mat manufacturing. The results showed that red oak had a higher density than southern yellow pine, and all species had an average modulus of elasticity greater than the CLT lumber requirement. The study confirmed the viability of these underutilized hardwoods for CLT fabrication, suggesting they could be a suitable substitute for softwood in CLT manufacturing.
49

AUTOMATED HEIGHT MEASUREMENT AND CANOPY DELINEATION OF HARDWOOD PLANTATIONS USING UAS RGB IMAGERY

Aishwarya Chandrasekaran (9175433) 29 July 2020 (has links)
Recently, products of Unmanned Aerial System (UAS) integrated through SIFT algorithm and dense cloud matching using structure from motion has gained prominence with tree-level inventory maintenance in forestry. Various studies have been carried out by using UAS imagery to quantify and map forest structure of simple coniferous stands. However, most of the previous works employ methodologies that require manual inputs and lack of reproducibility to other forest systmes. Manual detection of trees and calculation of their attributes can be a time-consuming and complicated process which can be overcome with an automated technique applied by forest managers and/or landowners is highly desired to take full advantage of the readily available UAS remote sensing images. This study presents a methodology for automated measurements of tree height, crown area and crown diameter of hardwood species using UAS images. Different UAS platforms were employed to gather digital data of two hardwood plantations at Martell, Indiana. The resulting aerial images were used to generate the Digital Surface Model (DSM) and Digital Elevation Model (DEM) for the forest stand from which the Crown Height Model (CHM) was derived. The canopy height model can be inputted to the web platform deployed through shiny server (https://feilab.shinyapps.io/Crown/) to derive individual tree parameters automatically. The results show that this automated method provides a high accuracy in individual tree identification (F-score> 90%) and tree-level measurements (RMSEht<1.2m and RMSEcrn<1m). Moreover, tree-level parameter estimation for 4,600 trees were calculated in less than 30 minutes based on a post-processed DSM from UAS-SfM derived images with minimal manual inputs. This study demonstrates the feasibility of automated inventory and measure of tree-level attributes in hardwood plantations with UAS images.
50

Impact of hardwood black liquor addition on the chemical and physical properties of kraftliner - a lab study

Sundvall, Fredrika January 2017 (has links)
Kraft pulping, also known as sulphate pulping is a complex process where the wood components are liberated from each other facilitated by chemical reactions. During the pulping process some dissolved and degraded compounds end up together with the spent cooking chemicals in the black liquor. In kraft pulping of hardwood, the black liquor contains substantial amounts of dissolved hemicellulose, especially xylan due to the wood composition. The xylan content is of high value due to its ability to re-deposit by adsorption on cellulose fibres and its tendency to increase pulp strength and yield. In this work, the possibility of introducing xylan rich, hardwood black liquor from the hardwood digester into the softwood digester at the process of SCA – Munksund was studied. The objective was to investigate if hardwood black liquor addition in a softwood cook can increase the yield and pulp strength. The theoretical feasibility of altering the process was investigated by a literature review and a brief process investigation. During the study a total of eight lab cooks were conducted to obtain information on how hardwood black liquor addition changes the pulp quality of regular softwood cooks. The wood chips, white liquor and hardwood black liquor used were collected at Munksund and the process conditions in the lab cooks were chosen to simulate the actual process in the Munksund mill. In addition to the cooking, chemical and physical evaluation on pulps, cooking liquors and wood chips were performed. The theoretical evaluation indicates that the process in Munksund is well suited for introducing the hardwood black liquor in to the softwood digester. The chemical analysis of the black liquors show a xylan content that is approximately four times higher in the hardwood black liquor compared to the softwood black liquor. In the kappa number range of approximately 80-90, a total yield increase of 0.4%-units was obtained for two cooks with hardwood black liquor addition compared to their corresponding reference cooks. A carbohydrate analysis showed a higher xylan content in the pulp cooked with addition of hardwood black liquor compared to the corresponding reference pulp. One pulp with hardwood black liquor addition and its corresponding reference cook were refined in an Escher Wyss lab mill. The pulp with hardwood black liquor addition exhibits an increase or retained strength for all strength evaluation tests made on handmade pulp sheets. Strength increases of approximately 5% were obtained for tensile index and ISO-Z strength for a pulp with hardwood black liquor addition.   The results conducted in this study shows that it can be possible to slightly increase both the yield and some pulp strength parameters when adding hardwood black liquor in to the softwood cook in lab scale. It is also shown that the increase in the total yield most likely depends on xylan adsorption on the cellulose fibres. The calculated increased revenue for this process change could be over 400 000 Euro per year.

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