Made available in DSpace on 2015-05-08T14:53:17Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 3747541 bytes, checksum: 321b5f29863e2f68953902273ae4cb9f (MD5) Previous issue date: 2011-08-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The main goal of this dissertation is to design and implementation of an Operational Simulation Model (OSM) of the handling of raw material in an Integrated Steelmaking Plant, considering operations of receiving, unloading, stocking, handling and supplying the different raw materials related to the production process with an operational perspective. The aim of this focus is to help in the decision making of the team controlling the ore inventory. The construction of this computer model was based on the methodological framework developed by Coelho, which passed through problem formulation, planning and elaboration of a detailed specification of the model. The OSM showed that most of the valid concepts for simulations with a strategic focus do not present relevance from an operational point of view. The advantage of the OSM is the fact that it is not random or stochastic, but deterministic. The methodology allowed the model elaboration with a minimum effort and great consistency. The results of scenarios with scheduled equipment stops have shown the simulator s flexibility, with previous identification of bottlenecks and allowed the decision making of corrective actions for avoid them on real situations. The filling of the stockyard map using results of consistent scenarios was a great advance in order to automate this activity. The correct behaviour of the simulator allowed the raw material yard team to consider the well succeeded study. / O objetivo principal desta dissertação é construir um modelo de simulação operacional do manuseio de matérias-primas de uma usina siderúrgica integrada, contemplando as operações de recebimento, descarga, estocagem, manuseio e abastecimento das diversas matérias-primas pertinentes ao processo produtivo, com foco operacional, visando auxiliar a tomada de decisões operacionais da equipe que controla o pátio. A construção desse modelo computacional se baseou na estrutura metodológica desenvolvida por Coelho, que passou pela formulação do problema, planejamento do estudo e pela elaboração de uma especificação detalhada do modelo. O modelo de simulação operacional revelou que grande parte dos conceitos válidos para simulações com foco estratégico não representa tanta relevância sob o ponto de vista operacional. Mas a vantagem do modelo de simulação operacional é a ausência de aleatoriedade, não é estocástico, mas sim determinístico. A metodologia inédita, utilizada para desenvolvimento do modelo do pátio de matérias-primas, permitiu a elaboração do modelo com o mínimo de retrabalho e com grande consistência. Os resultados dos cenários, com paradas programadas dos equipamentos, mostraram a flexibilidade do simulador, permitindo a identificação prévia de gargalos e possibilitando a tomada de ações corretivas para evitá-los nas situações reais. O preenchimento do mapa do pátio, a partir de resultados de cenários consistentes, foi um grande avanço, no sentido de automatizar esta atividade. O comportamento correto do simulador permitiu que a equipe do pátio de matérias-primas considerasse o estudo muito bem sucedido.

No presente trabalho, foi desenvolvida uma metodologia sintética para a funcionalização de um monossacarídeo derivado da D-glicose através do Rearranjo de Ferrier, utilizando-se um sal de organotrifluoroborato de potássio como nucleófilo. Em seguida, foi feita a reação de cicloadição azida-acetileno com cobre, através de estratégias simples e eficientes, que seguem a filosofia da click chemistry, permitindo a preparação de uma série de compostos com grande diversidade estrutural, possuindo dois anéis heterocíclicos e diversos substituintes, com promissora atividade biológica. Dando continuidade ao projeto, foi feita a metanólise dos grupamentos acetila, com carbonato de potássio e metanol. Assim, as novas moléculas adquirem maior hidrofilicidade e podem ser enviadas para novos testes biológicos, para fins de comparação com as anteriores. A partir dos compostos desprotegidos, foi feita a mesilação seletiva da hidroxila primária do açúcar e a substituição com selenolato de sódio, com a obtenção de seleno-carboidratos inéditos. Em uma segunda etapa do trabalho, exploramos a reatividade do núcleo triazólico, com a reação de troca Te/Li seguida de captura por eletrófilo. O material de partida foi sintetizado a partir do fenil acetileno. Com o triazol telurado em mãos, partimos para as reações de troca e captura por eletrófilo. Utilizamos diferentes tipos de eletrófilos, como aldeídos, cetonas, iodetos, dentre outros. / We developed a synthetic methodology for the functionalization of a monosaccharide derived from D-glucose, using the Ferrier rearrangement with a potassium organotrifluoroborate salt as the nucleophile. This way, a series of coumpounds with high structural diversity and two heterocyclic rings having different substituents were produced, using the azide-acetylene cycloaddition reaction. Through this simple and efficient methodology, that follows the \"click chemistry\" philosophy, we could synthesize molecules with promising biological activity. Continuing the project, we performed the methanolysis of the acetyl groups, with potassium carbonate and methanol. Thus, the new molecules become more hydrophilic and could be sent to new biological tests, for a comparison with the previous ones. From the deprotected compounds, we were able to mesilate the primary hydroxyl and substitute it with sodium selenolate, obtaining novel selenium-carbohydrates. In a second part of our work, we were able to exploit the triazole reactivity trough the Te/Li exchange reaction followed by the electrophile capture. The starting material was obtained from phenyl acetylene. With the teluratte in our hands, we set out to the exchange reactions, using several types of electrophiles, such as aldehydes, ketones, iodide, among others.

À medida que a economia global se expande e os mercados se tornam mais abertos para os investimentos, as empresas dividem atividades entre as suas unidades estabelecidas em diferentes países. A determinação dos preços praticados em operações de transferência entre companhias associadas situadas em diferentes jurisdições fiscais é chamada de Preços de Transferência. Para fins tributários, os preços de transferência determinam o valor de receita que cada empresa recebe e o referente valor de tributos incidentes sobre receitas e/ou resultados no país exportador e no país importador, sendo um assunto relevante para as administrações tributárias dos países onde essas operações ocorrem e para as empresas com unidades em mais de um pais. O presente estudo apresenta uma análise relacionada aos Preços de Transferência praticados por uma empresa brasileira que importa matéria-prima de suas empresas vinculadas estabelecidas em outras jurisdições tributárias. É apresentado um estudo de caso descritivo que ilustra essa situação e as regras de Preço de Transferência brasileiras. Ao final, conclui-se que o contribuinte deve aplicar mais de uma metodologia de cálculo dentre as disponibilizadas pela legislação brasileira, a fim de identificar a que resulte em menor ajuste tributário. Conclui-se, adicionalmente, que a temática dos preços de transferência depende de muitas variáveis individuais, as quais devem ser estudadas e analisadas caso a caso, de acordo com as particularidades envolvidas em cada situação. / As the global economy continues to expand and markets become more open to investment, enterprises share activities among their units established in different countries. The prices determination for the transfer of goods between affiliated companies situated in different tax jurisdictions is called Transfer Pricing. For tax purposes, transfer pricing determines the amount of income that each party earns and thus, the amount of income tax due in both the export and import countries, representing a relevant issue to the tax administrations in countries where these operations occur and to the companies which have units in more than one country. This study presents an analysis related to Transfer Prices practiced by a Brazilian company that imports raw material from its associated units established in other tax jurisdictions. A case study that shows this situation and the Brazilian Transfer Pricing rules are presented. The conclusion is that the company should apply more than one of the available calculus methodology in order to identify which one results in the lower tax adjustment. In addition to that, it is concluded that the Transfer Pricing is an issue that depends on many variables that should be carefully analyzed for each situation or company, considering the particularities of each situation.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Diante da necessidade de se buscar altas produtividades e menores custos em Ãreas salinizadas, o uso de fertilizantes orgÃnicos vem sendo muito utilizado na agricultura, como à o caso do biofertilizante bovino, entretanto estudos mostram que sua utilizaÃÃo, como minorador dos efeitos adversos da salinidade, vem sendo pouco estudada. Objetivou-se com esse trabalho avaliar as respostas de plantas de feijÃo-de-corda à aplicaÃÃo foliar de biofertilizante, sob condiÃÃes de salinidade. A pesquisa foi realizada na fazenda experimental do Vale do Curu, em Pentecoste, CearÃ, entre novembro de 2010 a janeiro de 2011. As plantas foram dispostas em um arranjo de parcelas subdivididas, no delineamento em blocos ao acaso, com quatro blocos. As parcelas consistiram de quatro diferentes concentraÃÃes de sais na Ãgua de irrigaÃÃo, via gotejamento (0,5, 2,2, 3,6 e 5,0 dS m -1) e as subparcelas consistiram de quatro nÃveis de biofertilizante, correspondendo a 0, 15, 30 e 45% do volume aplicado. A irrigaÃÃo com Ãgua salina foi via gotejamento e os sais utilizados para preparar os tratamentos foram: NaCl, CaCl 2 .2H 2 O, MgCl 2 .6H 2 O, na proporÃÃo 7:2:1. No preparo do biofertilizante foi usado esterco bovino fresco e Ãgua na proporÃÃo (1:1). As doses de biofertilizantes foram aplicadas semanalmente, atà o inicio da floraÃÃo. Durante o experimento foram feitas capinas manual, para o controle de ervas daninhas e aplicaÃÃo de defensivos no controle de patÃgenos. Na conduÃÃo do experimento foram verificadas trocas gasosas, avaliada o crescimento vegetativo e ao final foram coletas as vagens para avaliaÃÃo da produtividade. A salinidade influenciou as trocas gasosas (fotossÃntese, condutÃncia estomÃtica e concentraÃÃo interna de CO 2 ), crescimento (matÃria seca e total), produÃÃo (peso de grÃos e produtividade) e nutrientes (relaÃÃo K/Na), sem influÃncia nos demais teores de minerais, nem tampouco no acÃmulo destes sais no solo. A baixa influÃncia da salinidade nas variÃveis analisadas ocorreu, devido aos elevados Ãndices de chuva (233,0 mm), durante o experimento. De um modo geral nÃo foi observado efeito significativo na aplicaÃÃo do biofertilizante via foliar, mostrando que aplicaÃÃo nÃo minorou o efeito da salinidade de irrigaÃÃo. Devido à baixa influÃncia do biofertilizante à salinidade da Ãgua, pode-se afirmar que, a aplicaÃÃo pode nÃo ser a recomendada para a cultura, necessitando de mais estudos, tanto na forma de aplicaÃÃo, quanto na proporÃÃo a ser aplicado. / Faced with the need to seek higher yields and lower costs in saline areas, the use of organic fertilizers has been widely used in agriculture, as is the case of bovine biofertilizer, but studies show that its use as a minority of the adverse effects of salinity, has been little studied. The objective of this study was to evaluate the responses of cowpea to foliar application of biofertilizer under salinity conditions. The survey was conducted at the experimental farm Vale of Curu, at Pentecoste, CearÃ, from november 2010 to january 2011. The plants were arranged in a split plot arrangement in a randomized block design with four blocks. The plot consisted of four different concentrations of salts in irrigation water via drip (0.5, 2.2, 3.6 and 5.0 dS m-1) and the subplots consisted of four levels of biofertilizers, corresponding to 0 , 15, 30 and 45% of the volume applied. The irrigation with saline water was dripping through and salts used to prepare the treatments were: NaCl, CaCl 2 .2H 2 O, MgCl 2 .6H 2 O in the proportion 7:2:1. In biofertilizer preparation was used fresh cattle manure and water in proportion (1:1). The doses of biofertilizers were applied weekly until the beginning of flowering. During the experiment were made manual weeding to control weeds and application of pesticides to control pathogens. In conducting the experiment were checked gas exchange, vegetative growth and assessed at the end of the pods were collected to assess productivity. Salinity influenced gas exchange (photosynthesis, stomatal conductance and internal CO 2 concentration), growth (dry matter and total), production (grain weight and yield) and nutrients (K / Na), without influence in other levels of minerals, nor the accumulation of salts in the soil. The influence of low salinity in the variables occurred due to high levels of rainfall (233.0 mm) during the experiment. Generally no significant effect was observed in the foliar application of biofertilizer, showing that application does not lessen the effect of saline irrigation. Due to the low influence of the biofertilizer the salinity of the water, it can be stated that the application can not be recommended for cultivation, requiring more studies, both in the form of application, as in proportion to be applied.

Lower C2–C4 olefins are important commodity chemicals usually produced by steam cracking of naphtha or fluid catalytic cracking of vacuum gas oil. The Fischer–Tropsch synthesis of lower olefins (FTO) with iron-based catalysts uses synthesis gas as an alternative feedstock. Nanostructured carbon materials are widely applied as supports for the iron nanoparticles due to their weak interaction with the metal species, facilitating the formation of catalytically active iron carbide. Numerous synthetic approaches towards carbon-supported FTO catalysts with various structures and properties have been published in recent years but structure-performance relationships remain poorly understood. We apply ordered mesoporous carbon (CMK-3) as a support material with well-defined pore structure to investigate the relationships between calcination/activation conditions and catalytic properties. After loading of iron and sodium/sulfur as the promoters, the structures and properties of the FTO catalysts are varied by using different calcination (300–1000 °C) and activation (350 or 450 °C) temperatures followed by FTO testing at 1 bar, 350 °C, H2/CO = 1. Carbothermal reduction of iron oxides by the support material occurs at calcination temperatures of 800 or 1000 °C, leading to a higher ratio of catalytically active iron(carbide) species but the catalytic activity remains low due to particle growth and blocking of the catalytically active sites with dense graphite layers. For the samples calcined at 300 and 500 °C, the formation of non-blocked iron carbide can be enhanced by activation at higher temperatures, leading to higher catalytic activity. Olefin selectivities of ∼60%C in the formed hydrocarbons with methane of ∼10%C are achieved for all catalysts under FTO conditions at low CO conversion. The influence of the calcination temperature is further investigated under industrially relevant FTO conditions. Promoted CMK-3-supported catalysts obtained at low calcination temperatures of 300–500 °C show stable operation for 140 h of time on stream at 10 bar, 340 °C, H2/CO = 2.

Fashion and textile upcycling is currently considered a time-consuming and labour- intensive process. Since textile waste materials are not readily available as a secondary raw material, the process of sourcing pre- and post-consumer textile waste usually requires a lot of time and effort, and often results in a high inconsistency in input materials. In consequence, upcycling operations are generally difficult to scale up. In order to address this issue, this research study aims to explore the current sourcing process of secondary raw material as well as the opportunities and challenges this sourcing process implies for a B2B trading platform of secondary raw material. In order to serve the purpose of this research study, semi-structured interviews with experienced professionals from five small and medium-sized fashion and textile upcycling companies have been conducted. The empirical data collected through the semi-structured interviews was analysed using an inductive approach of qualitative content analysis. The overall findings suggest that concerning the sourcing process of post-consumer textiles for upcycling, the identified opportunities for a B2B trading platform outweigh the challenges. However, pre-consumer textile waste is often provided in the form of an already upcycled yarn from fabric or garment suppliers which gives the impression that a B2B trading platform is less relevant in this case. Nevertheless, the empirical results might have been impacted by the small sample size and the strong focus on post-consumer textiles. Therefore, more research is necessary in order to understand how SMEs working with pre-consumer textile waste source their input materials for upcycling and which opportunities and challenges this potentially different process implies for a B2B trading platform of secondary raw material.

Orientador: Ronaldo da Silva Viana / Resumo: A cultura do sorgo é de grande importância para o país, principalmente por propiciar várias formas de utilização, destacando-se a alimentação humana e de animais, produção de energia renovável, além da alta resistência a seca e outros fatores climáticos adversos. Assim, objetivou-se avaliar a aplicação de doses de fósforo (P) e de Ethephon no desenvolvimento, produtividade, qualidade tecnológica e bromatológica dos cultivares de sorgo Silotec 20 (dupla aptidão) e BRS 508 (sacarino). Os experimentos foram conduzidos na Fazenda de Ensino, Pesquisa e Extensão-FEPE, localizada no município de Selvíria-MS. O solo da área experimental é classificado como LATOSSOLO VERMELHO distrófico, textura argilosa. O delineamento experimental foi blocos ao acaso, em esquema fatorial 5x4, sendo cinco doses de fósforo (0, 40, 80, 120 e 160 kg ha-1 de P2O5), utilizando como fonte, superfosfato simples e quatro doses do Ethephon (0, 330, 660 e 1.320 mL ha-1), com quatro repetições. As variáveis analisadas no sorgo Silotec 20 e BRS 508 foram: altura de plantas, diâmetro do colmo, stand aos 15 e 60 dias após a aplicação (D.A.A) de Ethephon, volume de biomassa fresca e seca, produtividade e análise de macronutrientes. Além dessas, foram avaliadas no sorgo Silotec 20 as variáveis bromatológicas: matéria seca (MS), cinzas (CZ), extrato etéreo (EE), fibra em detergente neutro (FDN), fibra em detergente ácido (FDA), celulose (CEL) e lignina (LIG). No sorgo BRS 508 foram analisadas as variáveis tecnológica... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Sorghum crop have great importance for the country, mainly because it provides various forms of use, including human and animal nutrition, renewable energy production, as well as high resistance to drought and other adverse climatic factors. Thus, the objective of this study was to evaluate the application of phosphorus (P) and Ethephon doses in the development, productivity, technological and bromatological quality of sorghum cultivars Silotec 20 (double suitability) and BRS 508 (saccharin). The experiments were conducted at the Teaching, Research and Extension Farm-FEPE, located in Selvíria-MS. The soil of the experimental area is classified as OXISOL, clay texture. Both experimental design was randomized blocks in a 5x4 factorial scheme, with five phosphorus doses (0, 40, 80, 120 and 160 kg ha-1 of P2O5), using simple superphosphate as source and four doses of Ethephon (0, 330, 660 and 1,320 mL ha-1), with four replications. The variables analyzed in Silotec 20 and BRS 508 sorghum were: plant height, stem diameter, stand at 15 and 60 days after Ethephon application (D.A.A), fresh and dry biomass volume, yield and macronutrient analysis. In addition, it were evaluated in sorghum Silotec 20 the bromatological variables: dry matter (MD), ash (AH), ether extract (EE), neutral detergent fiber (FDN), acid detergent fiber (FDA), cellulose (CEL), lignin (LIG). And in sorghum BRS 508 were analyzed: the technological variables: soluble solids content (BRIX%); sucrose content (%); re... (Complete abstract click electronic access below) / Mestre

The diploma thesis deals with the concept of circular economy (hereinafter CE) and its application in several Czech and one multinational company. On these specific examples of companies, the work shows how circularity is achieved, with all the essentials of this fact, what support for the concept is offered in the Czech Republic and, last but not least, what obstacles and problems the companies face. Along with this practical experience, opinions by theoretical experts who deal with the issue in their profession are further examined. The aim of the work was to map the matter of use of secondary raw materials and other principles of CE in both practical and theoretical spheres of knowledge, and where possible, to compare these two views. Furthermore, the work focuses on the benefits of real use of the principles of CE in the Czech conditions from an environmental point of view. In its theoretical part, it first addresses the issue of waste in general, especially from the perspective of a global problem. It presents the development, current situation and forecast of the size of waste generation, including its impacts. Furthermore, it has introduced the concept of CE, its various concepts and definitions, together with the main principles. Subsequently, it presents the real adoption of the concept by...

In the theoretical part of diploma thesis basic knowledge about glass are given (materials, production process, a brief overview of glass products for construction industry) and statistics of waste production, primarily with an emphasis on various types of waste glasses were also mentioned. The following chapters of the thesis are focused on waste glass processing technologies. Various studies about the application of waste or recycled glass in manufacturing of building materials are summarized. In the practical part of diploma thesis were suggested appropriate secondary raw materials that were used to prepare materials based on thermally modified glass foam. In the practical part of the thesis was carried out a set of experiments and analysis, including evaluation in terms of the proposed alternative fillers and materials made of them.

In der vorliegenden Arbeit wurde eine von der Sächsischen Landesanstalt für Landwirtschaft (KOLBE 2006) entwickelte standortangepasste Methode zur Humusbilanzierung an sächsischen Dauertestflächen getestet. Ziel der Arbeit war es, die Anwendbarkeit der Methode in einem relativ großen, standörtlich stark differenzierten Gebiet wie Sachsen zu beurteilen und die Ergebnisse den Bilanzergebnissen anderer Humusbilanzmethoden (VDLUFA-Methode und REPRO) gegenüberzustellen und sie zu vergleichen. Bei dem Vergleich wurden die Unterschiede zwischen konventioneller und ökologischer Landbewirtschaftung berücksichtigt. Mit den ermittelten Ergebnissen für die Humusbilanzierung konnte die mögliche Abfuhr organischer Reststoffe der Landwirtschaft von den Ackerflächen Sachsens kalkuliert werden. Die Ergebnisse der Arbeit werden intensiv unter den Schlagworten Erhalt der Bodenfruchtbarkeit, Erweiterung der Produktionsflächen für nachwachsende Rohstoffe und Klimawandel diskutiert.