A obtenção de etanol a partir de rotas alcoolquímicas consagradas gera resíduos com potencial de aproveitamento, tanto em outros setores produtivos como no ciclo produtivo do próprio combustível. Este é o caso de torta de filtro e vinhaça. A vinhaça em particular costuma ser devolvida ao campo com o intuito de ajustar teores nutricionais do solo no cultivo da cana. No entanto, estudos ambientais destacam que esta alternativa traz efeitos negativos sobre os meios receptores (água e solo), condição que abre a perspectiva para exploração de usos alternativos dessas substâncias. Este estudo se propôs a contribuir para o tema ao avaliar de forma sistêmica o desempenho ambiental de duas alternativas de reaproveitamento de vinhaça: (i) reuso no campo em processos de fertirrigação, alternativa consolidada no Brasil, e (ii) reuso da fração líquida da vinhaça em etapas diversas do processo industrial de obtenção de etanol. Em qualquer das situações fez-se uso da técnica de Avaliação de Ciclo de Vida - ACV para proceder tal verificação. A análise ambiental da prática de reuso de vinhaça e torta para fertirrigação foi conduzida a partir da comparação de cenários que consideraram a forma de suprimento de nutrientes para a cana e o método de colheita. A avaliação de impactos ocorreu em dois níveis: quanto ao consumo de recursos, a partir de Primary Energy Demand (PED); e em termos de emissões para o ambiente por meio da elaboração do Perfil Ambiental. Uma Análise de Sensibilidade foi também realizada para verificar o efeito de oscilações dos teores de Nitrogênio (N), Fósforo (P) e Potássio (K) na composição da vinhaça sobre os resultados obtidos, caso da primeira alternativa. Concluiu-se para esse caso que a substituição parcial de fertilizantes químicos por vinhaça traz aumento da Demanda de Energia Primária global para ambos os métodos de colheita. Em termos de Perfil Ambiental, a comparação entre cenários das mesmas práticas de manejo mostrou que a troca de adubos por vinhaça e torta é positiva para o desempenho ambiental do etanol por reduzir impactos quanto a Mudanças Climáticas (CC), Acidificação Terrestre (TA) e Toxicidade Humana (HT). Por outro lado, o tratamento de vinhaça para reposição de água na etapa industrial resultou em aumento global das contribuições para as categorias acima mencionadas além de incrementos para Eutrofização de água doce (FEut) e Ecotoxicidade de água doce (FEC), a despeito de ser constatada a redução de 45% quanto a Depleção de água (WD). Os aumentos no impacto se deveram principalmente aos efeitos negativos causados durante a produção do CaO usado no processo de tratamento da vinhaça. No entanto, a substituição deste insumo por NaOH só representou melhora em termos de CC. Pode-se concluir que a reutilização de vinhaça e de torta de filtro como complemento nutricional para o cultivo de cana-de-açúcar resultou em uma alternativa mais adequada de reaproveitamento do que o se este fluído fosse reutilizado para suprir parte da demanda hídrica de processo, mesmo quando o consumo de água na etapa industrial tenha inexoravelmente se reduzido a partir da implantação dessa medida. / The production of ethanol from consecrated alcohol chemistry routes generates waste materials with reuse potential in other productive sectors as in the alcohol production cycle. This is the case of filter cake and vinasse. Vinasse, in particular, is often returned to the field in order to adjust soil nutrient levels in the cultivation of sugarcane. However, environmental studies highlight that this alternative brings negative effects on the receiving bodies (water and soil), condition that opens the prospect for the exploration of alternative uses of these substances. This study aimed to contribute to the topic by evaluating systemically the environmental performance of two vinasse recycling alternatives: (i) reuse in the sugarcane fields in fertigation processes, consolidated alternative in Brazil, and (ii) reuse of the vinasse liquid fraction in various stages of the ethanol production process. In either situation the Life Cycle Assessment Technique - LCA was used to carry out such verification. The environmental analysis of vinasse and filter cake reuse for fertigation was conducted based on the comparison of scenarios that considered the form of nutrient supply for sugarcane crops, and the harvesting methods. Impact Assessment took place on two levels: as for resource consumption from Primary Energy Demand (PED); and in terms of emissions into the environment through the elaboration of the Environmental Profile. A sensitivity analysis was also performed to evaluate the effects of fluctuations of N, P and K contents in the composition of vinasse on the results obtained, case of the first alternative. It was concluded in this case that the partial substitution of chemical fertilizers by vinasse, led to an increase in the global Primary Energy Demand for both harvesting methods. In terms of the Environmental Profile, the comparison between scenarios with the same management practices showed that replacing chemical fertilizers with vinasse and filter cake is positive for the environmental performance of ethanol since it reduces Climate Change (CC), Terrestrial Acidification (TA) and Human Toxicity (HT) impacts. Moreover, treatment of vinasse for water replacement in the industrial stage resulted in global increases for the mentioned categories as well as increments for Freshwater Eutrophication (FEut) and Freshwater Ecotoxicity (FEC), despite being detected a reduction of 45% for WD. Impact increases were due primarily to the negative effects caused during the production of CaO used during the vinasse treatment process. However, the replacement of this input by NaOH represented improvement only in terms of CC. It can be concluded that the use of vinasse and filter cake as a nutritional supplement for sugarcane cultivation resulted in a more adequate alternative for reuse than if the fluid were reused to supply part of the water process demand, even when the water consumption in the industrial stage has inexorably been reduced since the implementation of this measure.

A recente proposta de uma nova classe de Cnidaria, Staurozoa, contribuiu para um melhor conhecimento sobre o grupo. Entretanto, os dados e hipóteses sobre a evolução, taxonomia, biologia e ecologia de Staurozoa ainda são limitados, especialmente com relação às espécies do hemisfério Sul. O objetivo deste estudo é: (1) rever caracteres tradicionalmente utilizados na taxonomia do gênero Haliclystus (alguns deles amplamente utilizados na taxonomia de Staurozoa em geral), (2) abordar questões relacionadas à ontogenia e ao ciclo de vida desses animais e (3) discutir e revisar homologias de Staurozoa e de outras classes de Medusozoa, subsidiando inferências evolutivas para o grupo. A espécie Haliclystus antarcticus foi utilizada como um modelo para Staurozoa em geral a fim de atingir os objetivos propostos. Contribuições para o conhecimento sobre a biologia e taxonomia do grupo provieram de estudos histomorfológicos e da redescrição de H. antarcticus. Dados moleculares, morfológicos e ecológicos foram utilizados em inferências sobre a ontogenia e o ciclo de vida de H. antarcticus. Discussões sobre homologias e ciclo de vida de outros Medusozoa provieram de dados histomorfológicos. As principais consequências do nosso estudo são: (a) os espécimes provenientes do Chile foram identificados erroneamente como H. auricula, e devem ser classificados como H. antarcticus; (b) muitos caracteres tradicionalmente utilizados na taxonomia do grupo são variáveis (intraespecificamente e ontogeneticamente) ou são interpretados incorretamente; (c) dados moleculares suportam a identificação da espécie Microhydrula limopsicola (Limnomedusae, Hydrozoa) como um estágio da vida de H. antarcticus, o que esclarece o ciclo de vida e a morfologia do grupo; (d) o significado evolutivo de alguns caracteres morfológicos e do ciclo de vida da classe Staurozoa foram revisados e discutidos em uma perspectiva mais ampla entre os Medusozoa. / The recent proposal of a new class of Cnidaria, Staurozoa, has contributed to a better knowledge on the group. However, data and hypotheses on evolution, taxonomy, biology, and ecology of Staurozoa are still limited, especially concerning species of the Southern Hemisphere. The aim of this study is: (1) to review characters traditionally adopted in the taxonomy of the genus Haliclystus (some of them widely used for Staurozoa taxonomy in general), (2) to address issues concerning the ontogeny and life history of these animals, and (3) to discuss and review homologies of Staurozoa and other classes of Medusozoa, subsidizing evolutionary inferences for the group. The species Haliclystus antarcticus was used as a model for Staurozoa in general in order to achieve the proposed goals. Contributions to the knowledge on the biology and taxonomy of the group came from histomorphological studies and the redescription of H. antarcticus. Molecular, morphological, and ecological data were used in inferences concerning the ontogeny and life cycle of H. antarcticus. Discussions on homologies and life cycle of other Medusozoa also came from histomorphological data. The main consequences of our studies are: (a) specimens from Chile were misidentified as H. auricula, and they should be assigned to H. antarcticus; (b) many characters traditionally adopted in the taxonomy of the group were demonstrated to be either variable or incorrectly interpreted; (c) molecular data have supported the assignment of the Hydrozoa Limnomedusae species Microhydrula limopsicola as a phase of the life cycle of H. antarcticus, what shed light on the understanding of the life cycle of the group and its morphology; (d) the evolutionary meaning of some morphological and life cycle characters in the class Staurozoa were reviewed and discussed in a broader perspective among the Medusozoa.

Li Kam-chuen. / Thesis (M.Phil.)--Chinese University of Hong Kong. / Bibliography: leaves 174-180.

The UK domestic building sector accounts for a substantial amount of the final energy demand and greenhouse gas (GHG) emissions. To this extent, the sector can play an important role in GHG abatement and energy demand reduction, essential objectives of a more ‘sustainable energy system’. Microgeneration, or production of electricity or heat from small-scale sources, have been advocated by some, including the Supergen ‘Highly Distributed Power Systems Consortium’ to which this thesis contributes, as important means towards achieving these objectives. In this thesis, three assessed microgenerators; specifically a 600W microwind system, 2.1 kWp photovoltaic (PV) and building-integrated photovoltaic (BIPV) systems, and a 2.8m2 solar hot water (SHW) system have been analysed through an ‘integrated appraisal toolkit’ in order to assess their respective economic and financial performance in current UK context. A cost-benefit analysis (CBA) is applied, based on outputs and results from energy analysis and life-cycle assessment (LCA), and other tools such as financial appraisal, cost-effective analysis (CEA), and simple multi-attribute ranking technique (SMART) are also performed in order to asses how these systems perform on an individual household level or when compared to other energy technologies. The CBA, which included environmental impacts quantified through the LCA, obtained negative net present values (NPVs) for all the assessed microgenerators with the exception of microwind in a high-wind resourced ‘open’ area with lower end capital costs. The NPVs in the financial appraisal, which excluded environmental impacts, yielded relatively poorer results still. Only with the proposed feed-in tariffs would the systems all achieve positive NPVs. Given that the CBA included a substantial qualitative part, alternative tools, such as CEA and multi-criteria evaluation were applied (in brief) in order to place the assessed systems in the context of other energy generating sources in the UK, and to enable a more confident decision with respect to whether these systems should be advocated or rejected.

Este trabalho teve como objetivo ampliar o entendimento de como a Contabilidade Gerencial se desenvolve ao longo do tempo em uma organização, tomando como base um modelo de estágios de ciclo de vida. Pressupõe-se que, em cada estágio de ciclo de vida, a organização assume características particulares e tem necessidades de informações específicas, o que impacta em suas práticas contábeis gerenciais. O modelo de ciclo de vida de Miller e Friesen (1984), para organizações em geral, e o trabalho de Moores e Yuen (2001), que o aplicou ao estudo da Contabilidade Gerencial, ambos baseados na Teoria da Configuração, formam o principal referencial teórico deste trabalho. A estratégia de pesquisa utilizada foi a de um estudo de caso único, que se justifica pela complexidade do tema e pela abordagem longitudinal retrospectiva. A empresa objeto deste estudo foi uma indústria de transformação com mais de 40 anos de idade. O horizonte de análise compreendeu o intervalo da história da empresa que iniciava de 1994 e findava em 2006, o momento presente, conforme os relatos dos profissionais da empresa selecionados como participantes da pesquisa. De um modo geral, as características observadas nos períodos identificados foram compatíveis com a descrição dos estágios correspondentes no referencial teórico. Foi possível constatar como a evolução dos estágios de ciclo de vida afeta o desenvolvimento da Contabilidade Gerencial dentro do mesmo estágio e na transição entre estágios distintos. Observou-se que o processo de transição não é necessariamente linear, em que o novo estágio se estabelece e daí os atributos de Contabilidade Gerencial são alterados. As evidências coletadas permitiram suportar as proposições nos estudos de Miller e Friesen (1984), mas apenas parcialmente aquelas derivadas do trabalho de Moores e Yuen (2001), já que nem todos os estágios de ciclo de vida puderam ser observados, neste caso. O trabalho conclui com sugestões para estudos futuros, na expectativa de que se continue ampliando o entendimento do tema do desenvolvimento da Contabilidade Gerencial. / The objective of this work was to expand the understanding of how Management Accounting develops through time in an organization, taking a life cycle stage model as reference. It is assumed that, in each life-cycle stage, the organization takes in particular characteristics and has specific information needs, which impacts its management accounting practices. Miller and Friesen (1984) life cycle model, for organizations in general, and Moores and Yuen (2001) work, that applied it to the study of Management Accounting, both based on Configuration Theory, are the main theoretical references of this work. A single case study research strategy was utilized, justified by the complexity of the theme and by a retrospective longitudinal approach. The subject of this study was a manufacturing company of over 40 years of age. The analyzed time horizon comprised a span of company history that started in 1994 and ended in 2006, the current period, in accordance to the interviews with the company professionals that were selected as participants of this research. In general terms, the observed characteristics in the identified periods were compatible with the corresponding life cycle stages descriptions as found in the referenced theory. It was possible to verify how life cycle stage evolution affects Management Accounting development within the same stage and in the transition between distinct stages. It was observed that the transition process is not necessarily linear, where a new stage establishes itself and then Management Accounting attributes are changed. The gathered evidences allowed the support of the propositions based on the Miller and Friesen (1984) studies, but only partially of those derived from the Moores and Yuen (2001) work, since not every life cycle stage was observed in this case. This work concludes with suggestions for future studies, hoping that the understanding of the Management Accounting development subject continues to grow.

Concerns over environmental impacts and long term availability of liquid fossil fuels means that sourcing alternative, renewable transport fuels has increased in importance. To date, implemented approaches have concentrated on the production of liquid biofuels biodiesel and bioethanol from crops. Even though technology for implementation is readily available in the form of biogas production and upgrading, gaseous fuels have been largely overlooked in the UK. Research completed showed that if produced from indigenous crops using currently viable technology, it is energetically more favourable to produce gaseous fuels rather than biodiesel or bioethanol with gaseous fuels also delivering some emission benefits at end use. To date, the subsidy system supporting biofuel production has not functioned well. Research showed that if the subsidies approached the maximum allowable value, and when produced from waste materials, the production of gaseous fuels can be economic compared to liquid biofuels. Life cycle assessment has showed that utilising biomethane as a vehicle fuel could be an environmentally appropriate approach if the conventional use for biogas of combusting in a combined heat and power plant cannot utilise the majority of the excess heat produced. A two stage process to produce a hydrogen / methane blend was shown to be energetically favourable when utilising wheat feed, although hydrogen production was low. The process was not energetically favourable when food waste was utilised, indicating the importance of optimising process according to feedstock characteristics. Life cycle assessment of electrolytic hydrogen production using a range of energy sources found that electrolysis driven by renewable energy was a valid option for future deployment. However, given current feedstock availability, indigenous biofuel production, regardless of the fuel produced, could only make minor contributions to overall fuel requirements. As such, a range of fuel vectors, or a significantly greater commitment of land resources to fuel production, will be required in the future.

Analysis of patent documents is one way to learn about trends in the evolutionof technologies. In this thesis, we propose a mixture of life cycle Poisson modelfor predicting the life cycle of technologies from patent count data. The aim is topredict the life cycle of technologies and determine the stage of the technology inthe development S-curve. The model is constructed from historical data on patentpublications of technologies and also from experts’ belief of life cycle of technologies. The methods used to estimate the model are based on Bayesian methods, inparticular we use a combination of Gibbs sampling and slice sampling to simulatefrom the posterior distribution of the model parameters. We apply the model on adataset of 123 technologies from the electricity sector. As a preliminary exploratorystep clustering analysis is also applied on the dataset. Finally we evaluate the modelhow it performs to predict the trend of life cycle of technologies based on differentbase years. Results reveal that the model is capable of predicting the life cycleof technologies based on its different stages. However, the predictions of expectedbehavior become more accurate when more data is used to construct the prediction.

Dairy production systems are an important global contributor to anthropogenic greenhouse gas (GHG) emissions including methane (CH4), nitrous oxide (N2O) and carbon dioxide (CO2). Due to the role GHG play in climate change, it is important to investigate ways to minimise their global warming potential (GWP) and to maximise the efficiency of dairy production systems. Finding a balance between improving productivity and suppressing the range and quantity of GHG produced in dairy production is crucial in order to maintain sustainability in the future. The Langhill herd is part of a long term genetic x feeding systems study, representative of a range of dairy production systems which may be found in the UK. Two feeding regimes (low forage (LF) and high forage (HF)) were applied to each of two genetic lines (control (C) and select (S) genetic merit for milk fat plus protein) giving four contrasting dairy production systems (LFC, LFS, HFC, HFS). Biological efficiency (production and energetic) and environmental efficiency (GWP) were assessed by way of life cycle analysis (LCA), accounting for dairy system inputs and outputs from off-farm production of imported feeds and fertilisers to raw milk leaving the farm gate over a period of seven years. Calculations were conducted using the Intergovernmental Panel on Climate Change (IPCC) methods, with system specific data implemented where possible. Select genetic line under low forage regime (LFS) had the highest gross production and energetic efficiencies (p<0.001). In LFS, milk yields were 56% higher per cow than the lowest ranked HFC system, representing a difference of around 3500kg per cow. Milk solids yield per kg dry matter intake was 18% higher in LFS compared to HFC. High forage with control genetic line required 17% more net energy intake than LFS to produce each kg of milk solids. LFS allocated the highest proportion of net energy to lactating after accounting for body maintenance (p<0.001). Rate of change in efficiency throughout lactation varied significantly (p<0.001) amongst systems, with loss of efficiency minimised in LFS and greatest in HFC. However, LFS involuntary culling rate was significantly higher than other systems (p<0.001). LFS was the most environmentally efficient system and HFC the least (p<0.001), both per unit productivity and per unit total land use. Implementing low forage regime with select genetic line lowered GWP per kg energy corrected milk (ECM) by 24% compared to HFC (p<0.001). GWP of LFC was around 8% lower per kg ECM than HFS (p<0.001). Methane from enteric fermentation contributed the greatest proportion of overall GWP (46-49%) in all systems. However, key factors in the differences amongst systems were higher off-farm CO2 equivalent emissions under low forage, and higher on-farm N2O emissions under high forage regime. HFC produced 91% more nitrous oxide per kg ECM from animal manures compared to LFS, and 65% more N2O from applied manufactured fertilisers (p<0.001). Conversely GWP associated with off-farm production of imported feeds in LFS was 11% higher than in HFC (p<0.001). In low forage systems high gross emissions were offset by high productivity but this was not the case for the high forage systems. Cows of high genetic merit managed under a Low Forage feeding regime had improved production, energetic and environmental efficiencies. However, issues with animal health and fertility raise questions about long term sustainability of the LFS dairy production system, emphasising the importance of examining trade offs between systems.

Typescript, etc. / Digitized by Kansas Correctional Industries

Ativo essencial na composição de produtos de nutrição, o fosfato bicálcico é aplicado como fonte de fósforo e cálcio em rações animais, sais minerais, e outros bens regularmente consumidos no segmento pecuário. Mesmo com uma contribuição importante para o sector agrícola nacional, a obtenção de fosfato bicálcico proporciona impactos significativos ao meio ambiente. Isso ocorre não apenas pelo consumo inexorável de rocha fosfática recursos naturais considerados como reserva estratégica de uma nação , mas também, por causa das demandas de água , de aditivos e de outros agentes de processo. Além disso, destacam-se nesse mesmo recorte a geração de resíduos sólidos e emissões para a água e para o ar, geradas em virtude da abordagem tecnológica praticado neste processamento. Este estudo faz uma avaliação do desempenho ambiental da produção de fosfato bicálcico como esta é praticada no Complexo Mineroquímico de Cajati -SP, sob a perspectiva de propor ações de melhoria ao mesmo processamento. A fim de levar a cabo a conte o presente desenvolvimento a técnica de Avaliação do Ciclo de Vida (LCA) a técnica foi utilizada para determina em termos quantitativos, a magnitude das interações entre os sistemas antrópicos e o ambiente. Os resultados da primeira etapa do projeto mostraram que a importação de enxofre, a produção de ácido fosfórico e o consumo de energia elétrica foram os estágios com o maior potencial de impactos ambientais. O diagnóstico fornecido por esta iniciativa permitiu que arranjos tecnológicos concebidas sob o enfoque ambiental fossem então modelados. Nesses termos, foram propostas melhorias quanto a logística do transporte de enxofre, o consumo de água no complexo industrial, e a aquisição de energia elétrica junto à concessionária. O estudo conclui que, se a importação de enxofre fosse realizada a partir de diferentes fornecedores, mas desconsiderando a Rússia o mais importante destes na condição atual o desempenho ambiental do processo seria afetado positivamente. Quanto ao consumo de água, a implementação de ações de reciclagem trouxe ganhos em termos de esgotamento do recurso, de eutrofização e de toxicidades em água doce e terrestre. Ainda que estes resultados fossem previsíveis, as magnitudes das reduções foram expressivas. No entanto, o uso de cal virgem para neutralização do efluente na nova estação de tratamento (ETEL) aumentou significativamente os impactos como mudanças climáticas. Por fim, a alternativa de fornecimento de energia eletricidade por cogeração de biomassa será ambientalmente eficaz se acaso esta puder proporcionar de maneira simultânea uma redução da demanda de energia térmica decorrente de combustíveis fósseis. / Essential asset in the composition of nutrition products, the dicalcium phosphate is applied as a source of phosphorus and calcium in animal rations, minerals salts and other regularity consumed goods in the livestock sector. Even with an important contribution to the national agricultural sector, the obtaining of dicalcium phosphate provides significant impacts to the environment. This occurs not only by the inexorable consumption of phosphate rock natural resources considered as strategic reserve of a nation but also, because of the demand for water, additives and other agents used in the process. Moreover, still regarding environmental effects, must be highlighted the solid waste generation and the emissions for water and to the air released by virtue of the technological approach usually practiced in this processing. This study makes an evaluation of the environmental performance of dicalcium phosphate production as it is practiced in the Complexo Mineroquímico of Cajati-SP, under the perspective to propose improvement actions. In order to carry out the development Life Cycle Analysis (LCA) technique was employed in order to determine, in a quantitative way, the magnitude of the interactions between the anthropic systems and its surroundings. The results of the first step of the project showed that sulfur import, phosphoric acid production and consumption of electric energy were the stages with the most significant environmental impacts. The diagnosis allowed that technological arrangements conceived under the environmental perspective were modeled. Therefore there were proposed improvements concerning the logistic of Sulphur transportation, water consumption in the industrial complex, and to the electricity acquired from the concessionaire. The study concludes that if the sulphur importation were shared among different suppliers, without considering Russia the most important of them nowadays , the environmental performance of the process would be positively affected. Regarding water consumption, the implementation of recycling actions brought gains in terms of water depletion, Eutrophication and both Freshwater and Terrestrial Ecotoxicity. Event that these results could be previously predicted the magnitudes of the decreases were expressive. However, the use of quicklime to neutralize the effluent in the wastewater treatment increased significantly the impacts as Climate Changes. The alternative of energy supplying electricity by cogeneration of biomass will be environmentally effective if it can provide, simultaneously reduction of thermal energy demand from fossil fuels.