Thesis (M.C.S.)--Regent College, 2005. / Abstract and vita. Includes bibliographical references (leaves [108]-111).

Arnoldo C. Hax and Nicolas S. Majluf. / "October 1983." / Bibliography: p. 35-36.

Le marché du véhicule électrique (VE) est aujourd’hui en plein essor et il s’agit d’un marché quireprésente un intérêt pour des industriels comme EDF. Pour réaliser ses objectifs (optimisation de laconsommation, tarification...) EDF doit d’abord extraire des données hétérogènes (issues des VE etdes bornes de recharge) puis les analyser. Pour cela nous nous sommes orientés vers un entrepôt dedonnées (ED) qui est ensuite exploité par les processus métiers (PM). Afin d’éviter le phénomèneGarbage In/Garbage Out, les données doivent être traitées. Nous avons choisi d’utiliser une ontologiepour réduire l’hétérogénéité des sources de données. La construction d’une ontologie étant lente, nousavons proposé une solution incrémentale à base briques ontologiques modulaires liées entre elles. Laconstruction de l’ED, basé sur l’ontologie, est alors incrémentale. Afin de charger des données dansl’ED, nous avons défini les processus ETL (Extract, Transform & Load) au niveau sémantique. Ensuitenous avons modélisé les PM répétitifs selon les spécifications BPMN (Business Process Modelisation& Notation) pour extraire les connaissances requises par EDF de l’ED. L’ED constitué possède lesdonnées et des PM, le tout dans un cadre sémantique. Nous avons implémenté cela sur la plateformeOntoDB développée au Laboratoire d’Informatique et d’Automatique pour les Systèmes de l’ISAEENSMA.Elle nous a permis de manipuler l’ontologie, les données et les PM d’une manière homogènegrâce au langage OntoQL. De plus, nous lui avons fourni la capacité d’exécuter automatiquement lesPM. Cela nous a permis de fournir à EDF une plate-forme adaptée à leurs besoins à base d’élémentsdéclaratifs. / Nowadays, the electrical vehicles (EV) market is undergoing a rapid expansion and has become ofgreat importance for utility companies such as EDF. In order to fulfill its objectives (demand optimization,pricing, etc.), EDF has to extract and analyze heterogeneous data from EV and charging spots. Inorder to tackle this, we used data warehousing (DW) technology serving as a basis for business process(BP). To avoid the garbage in/garbage out phenomena, data had to be formatted and standardized.We have chosen to rely on an ontology in order to deal with data sources heterogeneity. Because theconstruction of an ontology can be a slow process, we proposed an modular and incremental constructionof the ontology based on bricks. We based our DW on the ontology which makes its construction alsoan incremental process. To upload data to this particular DW, we defined the ETL (Extract, Trasform& Load) process at the semantic level. We then designed recurrent BP with BPMN (Business ProcessModelization & Notation) specifications to extract EDF required knowledge. The assembled DWpossesses data and BP that are both described in a semantic context. We implemented our solutionon the OntoDB platform, developed at the ISAE-ENSMA Laboratory of Computer Science and AutomaticControl for Systems. The solution has allowed us to homogeneously manipulate the ontology, thedata and the BP through the OntoQL language. Furthermore, we added to the proposed platform thecapacity to automatically execute any BP described with BPMN. Ultimately, we were able to provideEDF with a tailor made platform based on declarative elements adapted to their needs.

This thesis is comprised of three chapters which discuss topics related to labor market dynamics from a macroeconomic perspective. Although each chapter is self-standing in terms of research question and methodology, they are united by a common interest for the macroeconomic implications of worker heterogeneity. The chapters vary with respect to the time horizon over which they study aggregate dynamics, covering business cycle frequency, the economy's long run steady state, and households' life cycle. Furthermore, they develop the concept of heterogeneity across different dimensions: stages of the life cycle, households' income and wealth, observed worker characteristics, and worker-firm productivity levels. The overall purpose of this thesis is therefore to contribute to the study of labor markets and labor policies through a multi-faceted approach.

abstract: Existing literature consistently documents a relationship between book-tax differences and future financial performance. Specifically, large book-tax differences are associated with lower earnings persistence. I contend that one reason the tax information contained in financial statements is informative about future earnings is that the relationship between book income and taxable income captures information about a firm's life cycle stage. Using a life cycle measure from the literature, I use fundamental analysis to group firm-year observations into life cycle stages and document a link between book-tax differences and firm life cycle. I build on prior studies that find a relation between earnings persistence and book-tax differences, and earnings persistence and firm life cycle. I find that after controlling for firm life cycle stage, the association between large positive book-tax differences and lower earnings persistence does not hold. My results offer an economic theory based explanation for the relation between book-tax differences and earnings persistence as an alternative explanation to findings in prior research. / Dissertation/Thesis / Ph.D. Accountancy 2012

A condição para o ser humano continuar usufruindo dos recursos naturais de forma sustentável para o planeta passa, obrigatoriamente, por uma revisão do seu modo de vida atual. Além disso, ao se repensar este novo estilo de convivência com o resto do planeta, o homem deve avaliar os prováveis efeitos que tais mudanças poderão gerar.Assim, torna-se importante analisar quais externalidades (positivas ou negativas) acabam resultando neste processo de mudança. Entre as formas de análise existentes para os impactos gerados por um novo produto, processo ou serviço,encontra-se a Avaliação do Ciclo de Vida (ACV). Este método tem como objetivo compreender e lidar com tais impactos gerados tanto de forma qualitativa, como também de forma quantitativa. A ACV busca verificar tais impactos em todas as suas fases do ciclo de vida, ou seja, desde a extração das matérias-primas, passando pelo processo de fabricação e uso até o descarte ou descaracterização final de um determinado produto. Porém, tais impactos não se restringem apenas ao campo ambiental. Ao se questionar a sustentabilidade do modo de vida do ser humano, tal escopo acaba se ampliando, incluindo também as questões social e econômica. Desta forma, avaliações que atualmente analisam somente os impactos ambientais num processo de fabricação, por exemplo, terão que se auxiliar de mensurações econômicas e sociais a fim de poder compreender e lidar com a futura sustentabilidade deste processo. O mesmo acaba valendo para a metodologia adotada, pois a análise dos impactos ambientais terá que englobar os resultados econômicos e sociais. É neste caminhar que a Avaliação do Ciclo de Vida busca se adequar a esta visão de avaliação baseada nestas três dimensões (ambiental, econômica e social) tornando-seuma Avaliação da Sustentabilidade do Ciclo de Vida (ASCV). Este novo método buscou agregar os impactos sociais e econômicos com os ambientais já medidos durante o ciclo de vida de um determinado produto ou serviço. O Rio Grande do Sul (RS), assim como todo o Brasil vem enfrentando este mesmo desafio, a partir da homologação da Lei no 11.097, que determina a adição de biodiesel ao óleo Diesel. Desta forma, a matriz energética brasileira começou a se modificar incorporando fontes de energia alternativas através da biomassa, entre elas a soja. Portanto, torna-se prudente avaliar de que forma os impactos ambientais, sociais e econômicos se comportam ao se substituir o Diesel pelo biodiesel. Assim, este trabalho buscou verificar dentro do estado do Rio Grande do Sul o nível de sustentabilidade do biodiesel de sojabaseando-se no ciclo de vida deste. Para isso,foi utilizada uma forma de ASCV a fim de qualificar e quantificar estes impactos. Tais resultados têm o intuito de auxiliar nesta nova escolha para a matriz energética, para que os futuros tomadores de decisão possam lidar melhor com este processo de transição. Desta maneira trabalhou-se o ciclo de vida do biodiesel gaúcho em três fases: agrícola, industrial e uso e transporte. Foram mensuradas 6 categorias de impacto ambiental, 3 categorias de custo e 3 partes interessadas: acidificação, eutrofização, aquecimento global, recursos abióticos, uso do solo, uso da água, custos de insumos, custos de infraestrutura e manutenção, despesas financeiras, trabalhadores, comunidade local e sociedade, e atores da cadeia de valor. A coleta de dados ocorreu tanto por questionários como por coleta de dados secundários (específicos e genéricos). De uma forma geral verificou-se que enquanto a fase agrícola do biodiesel gaúcho destaca-se na dimensão ambiental, a fase industrial apresenta potencialidades na dimensão econômica. Verificou-se que os impactos mais críticos em cada dimensão do ciclo de vida do biodiesel acabaram sendo a acidificação (ambiental), custos de insumos (econômica) e a parte interessada comunidade local/sociedade (social). Por fim,verificou-se que o biodiesel gaúcho possui uma boa sustentabilidade onde se percebe a dimensão social com maior potencialidade de melhoria. / The condition of human being using natural resources in a way to become sustainable to the planet necessitates revision in our current way of life. Besides that, when human beings think about a new coexistence with the rest of the planet, they must evaluate the probable effects (that) their actions can generate. Hence, it is important to analyze which externalities (positive or negative) may result from this process. Among the methods which already exist to evaluate the impacts generated by a new product, process or service; there is the Life Cycle Assessment (LCA). This method aims to understand and deal with the impacts generated, in both quantitative and qualitative ways. LCA seeks to verify the impacts in all phases, i.e., from the raw material extraction through the manufacturing process and use, until disposal as waste. However, these impacts are not restricted only to the environmental field. When the humans way of life is questioned, in terms of sustainability, it is necessary to widen the scope, aggregating also the social and economic dimensions. Therefore, current evaluations which analyze only environmental impacts in the manufacturing process, for instance, are being expanded for economical and social measurements in order to understand and deal with the sustainability of these processes. The same happens with methods, because the environmental impact analysis will have to encompass social and economic results. These include the LCA method which we should try to fit in this kind of evaluation based on three dimensions (environmental, social and economical), offering a Life Cycle Sustainability Assessment (LCSA). This innovative method seeks to aggregate the social and economical impacts into the environmental impacts already measured during the LCA related to a specific product or service. Rio Grande do Sul State (RS), like the rest of Brazil, has this same challenge, since the approval of the Brazilian Law number 11.097 which has established biodiesel addition to Diesel. In this way, Brazilian energy matrix began to change; encompassing alternative energy sources from biomass, among them soybean. Therefore, with a cautious approach it becomes necessary to evaluate in which way environmental, social and economical impacts behave when Diesel is replaced by soybean biodiesel. Thus, this work seeks to verify, the level of sustainability of soybean biodiesel in produced in Rio Grande do Sul, based on their LCA. For this, it will be used an LCSA analysis with the aim to qualify and quantify these impacts. The results obtained will help in a better understanding of this energy matrix, assisting decision-makers to better deal with this transition process. In this way, the life cycle of Rio Grande do Sul biodiesel was assessed in three stages: agricultural, industrial, and use and transport. It was measured 12 impact categories and/or stakeholders: acidification, eutrophication, global warming, abiotic depletion, land use, water depletion, supply costs, infrastructure and maintenance costs, financial expenses, workers, local communities and society, and value chain actors. The data collection was made both, by questionnaires and by secondary data collect (specific and generics). In general, it was verified that while the agricultural stage of the biodiesel stand out in environmental dimension, the industrial stage presents potential in economical dimension. Besides that, the stage of use and transport presented like the weakest link in this biofuel chain. In relation to social dimension was perceived a lack of maturity in all stages of life cycle which brought problemsto a better data collection and homogeneity of these results in relation to environmental and economical dimension results. It was found that the most critical impacts in each dimension were acidification (environmental), supply costs (economical) and the stakeholder local communities/society (social). Lastly, it was checked that the Rio Grande do Sul biodiesel has a good level of sustainability which it is possible to perceive a social dimension with higher potential of improvement.

abstract: 'Attributional' Life Cycle Assessment (LCA) quantitatively tracks the potential environmental impacts of international value chains, in retrospective, while ensuring that burden shifting is avoided. Despite the growing popularity of LCA as a decision-support tool, there are numerous concerns relating to uncertainty and variability in LCA that affects its reliability and credibility. It is pertinent that some part of future research in LCA be guided towards increasing reliability and credibility for decision-making, while utilizing the LCA framework established by ISO 14040. In this dissertation, I have synthesized the present state of knowledge and application of uncertainty and variability in ‘attributional’ LCA, and contribute to its quantitative assessment. Firstly, the present state of addressment of uncertainty and variability in LCA is consolidated and reviewed. It is evident that sources of uncertainty and variability exist in the following areas: ISO standards, supplementary guides, software tools, life cycle inventory (LCI) databases, all four methodological phases of LCA, and use of LCA information. One source of uncertainty and variability, each, is identified, selected, quantified, and its implications discussed. The use of surrogate LCI data in lieu of missing dataset(s) or data-gaps is a source of uncertainty. Despite the widespread use of surrogate data, there has been no effort to (1) establish any form of guidance for the appropriate selection of surrogate data and, (2) estimate the uncertainty associated with the choice and use of surrogate data. A formal expert elicitation-based methodology to select the most appropriate surrogates and to quantify the associated uncertainty was proposed and implemented. Product-evolution in a non-uniform manner is a source of temporal variability that is presently not considered in LCA modeling. The resulting use of outdated LCA information will lead to misguided decisions affecting the issue at concern and eventually the environment. In order to demonstrate product-evolution within the scope of ISO 14044, and given that variability cannot be reduced, the sources of product-evolution were identified, generalized, analyzed and their implications (individual and coupled) on LCA results are quantified. Finally, recommendations were provided for the advancement of robustness of 'attributional' LCA, with respect to uncertainty and variability. / Dissertation/Thesis / Doctoral Dissertation Sustainability 2016

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A condição para o ser humano continuar usufruindo dos recursos naturais de forma sustentável para o planeta passa, obrigatoriamente, por uma revisão do seu modo de vida atual. Além disso, ao se repensar este novo estilo de convivência com o resto do planeta, o homem deve avaliar os prováveis efeitos que tais mudanças poderão gerar.Assim, torna-se importante analisar quais externalidades (positivas ou negativas) acabam resultando neste processo de mudança. Entre as formas de análise existentes para os impactos gerados por um novo produto, processo ou serviço,encontra-se a Avaliação do Ciclo de Vida (ACV). Este método tem como objetivo compreender e lidar com tais impactos gerados tanto de forma qualitativa, como também de forma quantitativa. A ACV busca verificar tais impactos em todas as suas fases do ciclo de vida, ou seja, desde a extração das matérias-primas, passando pelo processo de fabricação e uso até o descarte ou descaracterização final de um determinado produto. Porém, tais impactos não se restringem apenas ao campo ambiental. Ao se questionar a sustentabilidade do modo de vida do ser humano, tal escopo acaba se ampliando, incluindo também as questões social e econômica. Desta forma, avaliações que atualmente analisam somente os impactos ambientais num processo de fabricação, por exemplo, terão que se auxiliar de mensurações econômicas e sociais a fim de poder compreender e lidar com a futura sustentabilidade deste processo. O mesmo acaba valendo para a metodologia adotada, pois a análise dos impactos ambientais terá que englobar os resultados econômicos e sociais. É neste caminhar que a Avaliação do Ciclo de Vida busca se adequar a esta visão de avaliação baseada nestas três dimensões (ambiental, econômica e social) tornando-seuma Avaliação da Sustentabilidade do Ciclo de Vida (ASCV). Este novo método buscou agregar os impactos sociais e econômicos com os ambientais já medidos durante o ciclo de vida de um determinado produto ou serviço. O Rio Grande do Sul (RS), assim como todo o Brasil vem enfrentando este mesmo desafio, a partir da homologação da Lei no 11.097, que determina a adição de biodiesel ao óleo Diesel. Desta forma, a matriz energética brasileira começou a se modificar incorporando fontes de energia alternativas através da biomassa, entre elas a soja. Portanto, torna-se prudente avaliar de que forma os impactos ambientais, sociais e econômicos se comportam ao se substituir o Diesel pelo biodiesel. Assim, este trabalho buscou verificar dentro do estado do Rio Grande do Sul o nível de sustentabilidade do biodiesel de sojabaseando-se no ciclo de vida deste. Para isso,foi utilizada uma forma de ASCV a fim de qualificar e quantificar estes impactos. Tais resultados têm o intuito de auxiliar nesta nova escolha para a matriz energética, para que os futuros tomadores de decisão possam lidar melhor com este processo de transição. Desta maneira trabalhou-se o ciclo de vida do biodiesel gaúcho em três fases: agrícola, industrial e uso e transporte. Foram mensuradas 6 categorias de impacto ambiental, 3 categorias de custo e 3 partes interessadas: acidificação, eutrofização, aquecimento global, recursos abióticos, uso do solo, uso da água, custos de insumos, custos de infraestrutura e manutenção, despesas financeiras, trabalhadores, comunidade local e sociedade, e atores da cadeia de valor. A coleta de dados ocorreu tanto por questionários como por coleta de dados secundários (específicos e genéricos). De uma forma geral verificou-se que enquanto a fase agrícola do biodiesel gaúcho destaca-se na dimensão ambiental, a fase industrial apresenta potencialidades na dimensão econômica. Verificou-se que os impactos mais críticos em cada dimensão do ciclo de vida do biodiesel acabaram sendo a acidificação (ambiental), custos de insumos (econômica) e a parte interessada comunidade local/sociedade (social). Por fim,verificou-se que o biodiesel gaúcho possui uma boa sustentabilidade onde se percebe a dimensão social com maior potencialidade de melhoria. / The condition of human being using natural resources in a way to become sustainable to the planet necessitates revision in our current way of life. Besides that, when human beings think about a new coexistence with the rest of the planet, they must evaluate the probable effects (that) their actions can generate. Hence, it is important to analyze which externalities (positive or negative) may result from this process. Among the methods which already exist to evaluate the impacts generated by a new product, process or service; there is the Life Cycle Assessment (LCA). This method aims to understand and deal with the impacts generated, in both quantitative and qualitative ways. LCA seeks to verify the impacts in all phases, i.e., from the raw material extraction through the manufacturing process and use, until disposal as waste. However, these impacts are not restricted only to the environmental field. When the humans way of life is questioned, in terms of sustainability, it is necessary to widen the scope, aggregating also the social and economic dimensions. Therefore, current evaluations which analyze only environmental impacts in the manufacturing process, for instance, are being expanded for economical and social measurements in order to understand and deal with the sustainability of these processes. The same happens with methods, because the environmental impact analysis will have to encompass social and economic results. These include the LCA method which we should try to fit in this kind of evaluation based on three dimensions (environmental, social and economical), offering a Life Cycle Sustainability Assessment (LCSA). This innovative method seeks to aggregate the social and economical impacts into the environmental impacts already measured during the LCA related to a specific product or service. Rio Grande do Sul State (RS), like the rest of Brazil, has this same challenge, since the approval of the Brazilian Law number 11.097 which has established biodiesel addition to Diesel. In this way, Brazilian energy matrix began to change; encompassing alternative energy sources from biomass, among them soybean. Therefore, with a cautious approach it becomes necessary to evaluate in which way environmental, social and economical impacts behave when Diesel is replaced by soybean biodiesel. Thus, this work seeks to verify, the level of sustainability of soybean biodiesel in produced in Rio Grande do Sul, based on their LCA. For this, it will be used an LCSA analysis with the aim to qualify and quantify these impacts. The results obtained will help in a better understanding of this energy matrix, assisting decision-makers to better deal with this transition process. In this way, the life cycle of Rio Grande do Sul biodiesel was assessed in three stages: agricultural, industrial, and use and transport. It was measured 12 impact categories and/or stakeholders: acidification, eutrophication, global warming, abiotic depletion, land use, water depletion, supply costs, infrastructure and maintenance costs, financial expenses, workers, local communities and society, and value chain actors. The data collection was made both, by questionnaires and by secondary data collect (specific and generics). In general, it was verified that while the agricultural stage of the biodiesel stand out in environmental dimension, the industrial stage presents potential in economical dimension. Besides that, the stage of use and transport presented like the weakest link in this biofuel chain. In relation to social dimension was perceived a lack of maturity in all stages of life cycle which brought problemsto a better data collection and homogeneity of these results in relation to environmental and economical dimension results. It was found that the most critical impacts in each dimension were acidification (environmental), supply costs (economical) and the stakeholder local communities/society (social). Lastly, it was checked that the Rio Grande do Sul biodiesel has a good level of sustainability which it is possible to perceive a social dimension with higher potential of improvement.

abstract: Healthcare infection control has led to increased utilization of disposable medical devices, which has subsequently led to increased adverse environmental effects attributed to healthcare and its supply chain. In dental practice, the dental bur is a commonly used instrument that can either be reused or used once and then disposed. To evaluate the disparities in environmental impacts of disposable and reusable dental burs, a comparative life cycle assessment (LCA) was performed. The comparative LCA evaluated a reusable dental bur (specifically, a 2.00mm Internal Irrigation Pilot Drill) reused 30 instances versus 30 identical burs used as disposables. The LCA methodology was performed using framework described by the International Organization for Standardization (ISO) 14040 series. Sensitivity analyses were performed with respect to ultrasonic and autoclave loading. Findings from this research showed that when the ultrasonic and autoclave are loaded optimally, reusable burs had 40% less of an environmental impact than burs used on a disposable basis. When the ultrasonic and autoclave were loaded to 66% capacity, there was an environmental breakeven point between disposable and reusable burs. Eutrophication, carcinogenic impacts, non-carcinogenic impacts, and acidification were limited when cleaning equipment (i.e., ultrasonic and autoclave) were optimally loaded. Additionally, the bur's packaging materials contributed more negative environmental impacts than the production and use of the bur itself. Therefore, less materially-intensive packaging should be used. Specifically, the glass fiber reinforced plastic casing should be substituted for a material with a reduced environmental footprint. / Dissertation/Thesis / M.S. Civil and Environmental Engineering 2013