SCA Ortvikens energiavdelning har fem stycken fastbränslepannor som försörjer interna förbrukare med processånga. Bränslet är i huvudsak bark, biologiskt slam och pelletspulver. SCA är ålagda att registrera utsläpp till luft och redovisa detta enligt de i verksamhetstillståndet villkorsbelagda utsläppen samt för kväveoxid-deklaration och för handel om utsläppsrätter för CO2. Förutom verksamhetstillståndet innefattas SCA Ortviken dessutom av förordningen 2013:252 Stora förbränningsanläggningar. För att redovisa detta används miljöredovisningssystemet ”MRS” från Entric AB. Drift-och underhåll saknar i nulägen en övergripande bild över MRS vilket skulle underlätta deras arbete för att säkerställa funktion på ingående signaler och därmed minska risken för mätbortfall vilket kan förebygga höga utsläpp under produktionen i framtiden. I detta arbete har, genom flödesscheman för de mest relevanta signaler och mätvärden vad gäller utsläpp som är kopplade till MRS, kunna underlätta för processoperatörer och underhållsorganisationen att säkerställa mätfunktionen. Arbetet har dessutom, genom analys av historiska data över driften, lett till förslag på åtgärder för att minska bildandet av olika utsläpp. Arbetet har visat att det finns många enkla åtgärder som kan göras för att minska utsläppen på redan befintligt installerad teknik på pannorna, men även gett förslag på annat teknik, och hur denna kan appliceras. Arbetet har också visat på brister i den nuvarande dokumentation-och signalhanteringen i avseende att göra mätvärden synliga i processystem andra än MRS.

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The Public Company Accounting Oversight Board (PCAOB) has recently begun inspecting foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether audit quality is higher for client firms (henceforth "complying" clients) whose foreign auditors have been inspected by the PCAOB, compared to client firms (henceforth "blacklisted" clients) of foreign auditors whose governments have refused inspections by the PCAOB, and (2) whether audit quality improves in the post inspection period for clients of inspected foreign auditors. I use abnormal accruals, total accruals, value relevance, and the likelihood of receiving a going concern opinion as proxies for audit quality. I conduct empirical tests on two samples, a cross-sectional sample consisting of blacklisted and complying clients, and a longitudinal sample of clients of inspected foreign auditors before and after PCAOB inspections. For the going-concern models, the samples are confined to financially distressed firms, which are either clients with negative net income or negative operating cash flows or clients in the top quartile in the bankruptcy probability distribution. The cross-sectional models indicate that blacklisted clients have significantly higher abnormal and total accruals, lower value relevance and a lower likelihood of receiving a going concern opinion, than complying clients, suggesting that clients of PCAOB-inspected auditors seem to have higher audit quality. Moreover, longitudinal analyses of clients of inspected foreign auditors show that abnormal accruals and total accruals are lower after PCAOB inspections than before inspections, and value relevance is greater after inspections than before. The likelihood of receiving a going concern opinion is higher after PCAOB inspections than before inspections for one of the two distressed-firm samples. Overall, the results are generally consistent with the PCAOB's claim that the clients of foreign audit firms that have undergone PCAOB inspections have benefited from the inspections. Further analyses indicate that the benefits are concentrated in jurisdictions where the PCAOB has conducted joint inspections with local authorities, in countries where legal traditions follow common law, and for clients of Big 4 auditors. / Business Administration/Accounting

This diploma thesis is a practical excursion into the organization of controls in a particular shared service centre. The work deals with the company relation to the section 302 and 404 of Sarbanes-Oxley Act and describes the company's internal control system according to the COSO "Integrated framework - Internal control" issued in 1992. More detailed description is provided within the company's fraud risk assessment process and within yearly testing process of control activities in order to meet section 404 of Sarbanes-Oxley Act. The specifics of external audit when performing audit in shared service centre, the shared service centre influence to foreign accounting entities from internal control system perspective are the other topics taken in consideration. Finally, there are highlighted benefits of automated system for processing travelling expenses in relation to the COSO "Integrated framework - Internal control" issued in 1992 and in relation to necessary assurances requested by U.S. SEC for the purpose of preparing financial statements under U.S. GAAP. The company's relation to anti-corruption laws (such as the FCPA) intersect in the analytical section, whose purpose is to find internal control gaps in the department processing travel reports in terms of their content and process.

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Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / Os óxidos de enxofre (SOx) são um dos maiores poluentes atmosféricos e um dos precursores da chuva ácida. Um levantamento feito na Petrobrás mostrou que cerca de 17% dos SOx emitidos numa refinaria são oriundos do processo de FCC. Com o avanço dos controles ambientais, traduzido numa legislação mais restritiva, a técnica de incorporação de aditivos para remoção de SOx em UFCCs apresenta-se como a alternativa de menor custo frente outras tecnologias de abate das emissões de SOx. No presente trabalho, foram estudados aditivos constituídos por compostos derivados de hidrotalcitas com a substituição parcial do magnésio e do alumínio por cobre e/ou manganês, sendo estes impregnados ou não por dióxido de cério. Estes aditivos foram submetidos a testes de desempenho em uma unidade multi-propósito acoplada a um micro-GC/TCD. Em todos os testes, a corrente gasosa para a etapa de adsorção oxidativa foi de 1700 ppm de SO2 e 1,5% O2 em He e, para a etapa de regeneração, 30% H2/He. No primeiro conjunto de testes, realizou-se uma adsorção a 720C de 10 min e regeneração com um patamar a 530C, seguido de um TPR até 800C. Observou-se que as amostras impregnadas com cério apresentaram o melhor desempenho na remoção de SO2, indicando que o cério pode ter um papel de promotor da oxidação de SO2 a SO3. Os resultados do TPR mostram que as amostras com cério e com manganês parecem apresentar menores temperaturas de redução dos sulfatos, apesar das maiores liberações de H2S serem identificadas nas amostras com cobre. No segundo conjunto de testes, a adsorção foi a 720C durante 35 min e a regeneração a 650C por 5 minutos em um patamar de 5 minutos, seguida de um TPR até 800C. Para os tempos de sulfatação curtos (5 e 10 min), os resultados confirmaram o efeito positivo que a incorporação de CeO2 apresenta sobre a adsorção oxidativa do SO2. Todavia, para tempos de reação maiores (35 min), não se observou uma correlação clara entre a composição química do catalisador e a quantidade total de SOx removida. Os aditivos foram ainda testados em ciclos de reação-regeneração em condições equivalentes ao segundo conjunto de testes descrito. De um modo geral, os aditivos que contêm cobre têm uma vida útil superior aos demais, possivelmente, pelo fato do cobre ter importante papel na regeneração do aditivo / The sulfur dioxide emissions are one of the most atmospheric pollutant and precursor of acid rain. A survey carried out by Petrobras shows that around 17% of the SOx emissions of its refineries derive from the FCC process. In recent years, the strengthening of environmental controls with more restrictive legislation turns the incorporation of additives for SOx removal into a low-cost alternative technique compared with other technologies of SOx abatement. The purpose of this work is to study additives composed by derivated hydrotalcite compounds with partial substitution of magnesium and aluminium for copper and/or manganese, and with or without dioxide cerium impregnation. The performance of these additives has been tested in a multi-proposal unit coupled with a micro-GC/TCD. In all the tests it was used a gas stream of 1700 ppm of SO2 and 1,5% O2 in He for the oxidative adsorption step and for the regeneration step a 30% H2 in He stream. In the first test, it was carried out an adsoprtion step at 720C for 10 minutes and a regeneration step at a 530C level, flollowed by an TPR until 800C. The cerium dioxide impregnated samples showed a better result for SO2 removal, which implies cerium may play a role as catalyst for SO2 to SO3 oxidation. The TPR results show cerium and manganese may diminish the temperature of sulfates reduction, besides copper samples releases more H2S gases. In the second test, the adsorption step was carry out at 720C for 35 minutes and the regeneration step at 650C for 5 minutes folloewd by a TPR until 800C. In short times reaction (5 or 10 min) the results confirm the positive effect of cerium in the SO2 oxidantion adsorption. However, for longer time reaction (35 min), it cant be observed a relationship between chemical composition of the aditive and the total amount of SOx removed. Additives were still tested in reaction-regeneration cycles in the same conditions of the second test described above. In general, the additives without copper in their composition has a life time minor than that with copper; possibly, because copper plays an important role in the additive regeneration

Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / Os óxidos de enxofre (SOx) são um dos maiores poluentes atmosféricos e um dos precursores da chuva ácida. Um levantamento feito na Petrobrás mostrou que cerca de 17% dos SOx emitidos numa refinaria são oriundos do processo de FCC. Com o avanço dos controles ambientais, traduzido numa legislação mais restritiva, a técnica de incorporação de aditivos para remoção de SOx em UFCCs apresenta-se como a alternativa de menor custo frente outras tecnologias de abate das emissões de SOx. No presente trabalho, foram estudados aditivos constituídos por compostos derivados de hidrotalcitas com a substituição parcial do magnésio e do alumínio por cobre e/ou manganês, sendo estes impregnados ou não por dióxido de cério. Estes aditivos foram submetidos a testes de desempenho em uma unidade multi-propósito acoplada a um micro-GC/TCD. Em todos os testes, a corrente gasosa para a etapa de adsorção oxidativa foi de 1700 ppm de SO2 e 1,5% O2 em He e, para a etapa de regeneração, 30% H2/He. No primeiro conjunto de testes, realizou-se uma adsorção a 720C de 10 min e regeneração com um patamar a 530C, seguido de um TPR até 800C. Observou-se que as amostras impregnadas com cério apresentaram o melhor desempenho na remoção de SO2, indicando que o cério pode ter um papel de promotor da oxidação de SO2 a SO3. Os resultados do TPR mostram que as amostras com cério e com manganês parecem apresentar menores temperaturas de redução dos sulfatos, apesar das maiores liberações de H2S serem identificadas nas amostras com cobre. No segundo conjunto de testes, a adsorção foi a 720C durante 35 min e a regeneração a 650C por 5 minutos em um patamar de 5 minutos, seguida de um TPR até 800C. Para os tempos de sulfatação curtos (5 e 10 min), os resultados confirmaram o efeito positivo que a incorporação de CeO2 apresenta sobre a adsorção oxidativa do SO2. Todavia, para tempos de reação maiores (35 min), não se observou uma correlação clara entre a composição química do catalisador e a quantidade total de SOx removida. Os aditivos foram ainda testados em ciclos de reação-regeneração em condições equivalentes ao segundo conjunto de testes descrito. De um modo geral, os aditivos que contêm cobre têm uma vida útil superior aos demais, possivelmente, pelo fato do cobre ter importante papel na regeneração do aditivo / The sulfur dioxide emissions are one of the most atmospheric pollutant and precursor of acid rain. A survey carried out by Petrobras shows that around 17% of the SOx emissions of its refineries derive from the FCC process. In recent years, the strengthening of environmental controls with more restrictive legislation turns the incorporation of additives for SOx removal into a low-cost alternative technique compared with other technologies of SOx abatement. The purpose of this work is to study additives composed by derivated hydrotalcite compounds with partial substitution of magnesium and aluminium for copper and/or manganese, and with or without dioxide cerium impregnation. The performance of these additives has been tested in a multi-proposal unit coupled with a micro-GC/TCD. In all the tests it was used a gas stream of 1700 ppm of SO2 and 1,5% O2 in He for the oxidative adsorption step and for the regeneration step a 30% H2 in He stream. In the first test, it was carried out an adsoprtion step at 720C for 10 minutes and a regeneration step at a 530C level, flollowed by an TPR until 800C. The cerium dioxide impregnated samples showed a better result for SO2 removal, which implies cerium may play a role as catalyst for SO2 to SO3 oxidation. The TPR results show cerium and manganese may diminish the temperature of sulfates reduction, besides copper samples releases more H2S gases. In the second test, the adsorption step was carry out at 720C for 35 minutes and the regeneration step at 650C for 5 minutes folloewd by a TPR until 800C. In short times reaction (5 or 10 min) the results confirm the positive effect of cerium in the SO2 oxidantion adsorption. However, for longer time reaction (35 min), it cant be observed a relationship between chemical composition of the aditive and the total amount of SOx removed. Additives were still tested in reaction-regeneration cycles in the same conditions of the second test described above. In general, the additives without copper in their composition has a life time minor than that with copper; possibly, because copper plays an important role in the additive regeneration

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