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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Gestão de custos ambientais em hospitais privados brasileiros

Provenzano, Márcio Atti 23 May 2018 (has links)
Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-10-04T13:40:06Z No. of bitstreams: 1 Márcio Atti Provenzano_.pdf: 559051 bytes, checksum: acc7beee0c9e1472a4f501acf2f20fc5 (MD5) / Made available in DSpace on 2018-10-04T13:40:06Z (GMT). No. of bitstreams: 1 Márcio Atti Provenzano_.pdf: 559051 bytes, checksum: acc7beee0c9e1472a4f501acf2f20fc5 (MD5) Previous issue date: 2018-05-23 / Nenhuma / O objetivo do estudo é analisar os procedimentos utilizados na gestão de custos ambientais por hospitais privados brasileiros. Para tanto, aplicou-se uma survey composta por assertivas com escalas do tipo Likert de cinco pontos, cujo instrumento foi encaminhado aos contadores e gerentes da área ambiental de cada entidade. Os dados foram coletados de 04 de outubro de 2017 a 27 de outubro de 2017. A amostra final é composta por 101 entidades hospitalares privadas sediadas em todas as regiões do Brasil. Os dados da pesquisa foram analisados por meio de estatística descritiva e as hipóteses oriundas da literatura foram testadas pelo modelo de Mann-Whitney, pelo coeficiente de Spearman e pelo modelo de regressão linear múltipla. Os resultados apontam que, em geral, nos hospitais há pouca contabilização e utilização de práticas de gestão de custos ambientais. Os contadores evidenciam ainda ter pouco conhecimento em contabilidade ambiental. Além disso, nos hospitais pesquisados a gestão dos custos ambientais não é tratada de forma estratégica, limitando-se apenas em cumprir o que a legislação obriga. Não foi possível identificar relacionamento entre o controle de custos ambientais com o desempenho econômico dos hospitais, bem como não foi identificada relação entre os desempenhos econômico e ambiental. Verificou-se estatisticamente que os hospitais de maior porte são aqueles que apresentam maior volume de investimentos nas questões ambientais e maior controle dos custos ambientais. Os achados da pesquisa indicam tratar-se de um tema ainda pouco explorado pela literatura e incipiente na realidade dos hospitais privados brasileiros, o que reforça a ideia de que novos estudos com esse enfoque se fazem necessários. / The goal of the study is to analyse the procedures used in the management of environmental costs by private Brazilian hospitals. To do so, a survey was made up of assertions with five-point Likert scales, whose questionnaire was sent to the accountants and the managers of the environmental area of each entity. The data were collected from October 4th, 2017 to October 27th, 2017. The final sample was composed of 101 private hospital entities based in all regions of Brazil. The data of the research were analyzed by means of descriptive statistics, as well as hypotheses from the literature tested by the Mann-Whitney model, by the Spearman coefficient and multiple linear regression model. The results indicate that, in general, in hospitals there is a little use of accounting and of environmental cost management practices. Accountants also show little knowledge in environmental accounting. In addition, in the hospitals surveyed the management of environmental costs is not treated in a strategic way, only comply with what the legislation requires. It was not possible to identify relationship between the environmental cost control and the economic performance of hospitals, as well as the relationship between economic and environmental performance was not identified. It has been statistically verified that the larger hospitals are those that present larger investments in environmental issues and greater control of environmental costs. The research findings point to a theme that has not yet been explored by the literature and that is incipient in the reality of Brazilian private hospitals, which reinforces the idea that new studies with this approach are necessary.
12

[en] COMPOSTABLE PACKAGING: A STRATEGY FOR REDUCING ENVIRONMENTAL IMPACT / [pt] EMBALAGENS COMPOSTÁVEIS: UMA ESTRATÉGIA PARA A REDUÇÃO DE IMPACTO AMBIENTAL

CLAUDIO ROCHA BASTOS 17 February 2016 (has links)
[pt] Propõe-se desenvolver uma metodologia para metrificar e monetizar o ciclo de vida de um produto industrial e validá-la pela sua aplicação a um caso real: a comparação entre dois tipos de embalagens descartáveis, copos de matéria-prima de fonte renovável (mandioca) e copos de plástico. Motiva o estudo a constatação de que o sistema industrial, ao longo do ciclo de vida dos produtos, até o seu consumo e descarte, ainda não conseguiu adotar um modelo circular de produção que maximize reutilização e reciclagem dos resíduos, bem como limite a emissão de gases de efeito estufa, o consumo excessivo de água e o descarte de rejeitos, fatores que ameaçam a sustentabilidade planetária. Dessa ameaça resulta uma responsabilidade compartilhada entre sociedade e governo sobre esses fatores, refletida em especial na Política Nacional de Resíduos Sólidos. Para as empresas, impõe-se medir e valorar o ciclo completo do produto, da terra à terra , incluindo logística reversa, responsabilidade estendida de produto e custo ambiental. Nesse sentido, foram desenvolvidas equações para metrificação e monetização do ciclo dos produtos. Para validação, foram utilizados dados da empresa CBPAK, fabricante de copos de mandioca, e da BRASKEM, que produz matéria-prima para os copos de plástico. O estudo conclui que a metodologia é válida e pode ser replicada. A comparação entre os copos das duas origens mostram indicadores ambientais largamente favoráveis aos copos de mandioca e, do ponto de vista financeiro, com a aplicação do ciclo de vida completo, uma equalização de custos da ordem de 60 por cento em relação aos preços sem consideração das externalidades. / [en] The thesis proposes the development of a methodology for the metrification and monetization of the life cycle of an industrial product, and its validation by its application to an actual case: a comparison between two types of disposable packaging, cups of raw materials from renewable sources (cassava/manioc) and plastic cups. The motivation of the study is the finding that the industrial system throughout the life cycle of the product until its consumption and disposal, has yet to adopt a circular model of production that maximizes reuse and recycling of waste as well as limiting the emission of greenhouse gases, excessive water consumption and disposal of waste, factors that threaten planetary sustainability. These threats arise as a shared responsibility between society and government, reflected particularly in the National Solid Waste Policy of Brazil. For companies, it is necessary to measure and value the full product cycle, earth to earth, including reverse logistics, extended product responsibility, and environmental cost. In this sense, equations were developed for metrication and monetization of the product cycle. For validation, company data were used from CBPAK, a manufacturer of cassava cups, and BRASKEM, a raw material producer for the plastic packaging industry. The study concludes that the methodology is valid and can be replicated. The comparison between the cups from the two sources shows environmental indicators largely favorable to cassava cups and, from a financial point of view, the application of full life cycle shows a cost equalization of the order of 60 per cent compared to prices without consideration of externalities.
13

Evidenciação dos gastos ambientais do ciclo de vida do produto: uma aplicação do custeio baseado em atividades na indústria eletrônica / Discovering evidences of the environmental costs in the products lifecycle: an application of activity-based cost in the electronic industry

Rogério Ferraz Garcia de Andrade 21 February 2006 (has links)
As questões ambientais são variáveis estratégicas para as organizações do século XXI, pois pressionadas pela legislação ambiental com nível de exigência crescente - exigindo responsabilidades cada vez maiores para as fases finais do ciclo de vida dos produtos - e a sociedade não mais aceitando os custos dos impactos ambientais causados pela ação industrial - as externalidades - impulsionam as empresas a melhorar o desempenho ambiental de seus produtos e processos. É neste ambiente de mudanças que se torna necessário aos gestores e àqueles que tomam decisões conhecer e evidenciar os gastos ambientais em todo o ciclo de vida dos produtos comercializados. Por estes motivos apresentados é que este trabalho trata da evidenciação dos gastos ambientais no ciclo de vida do produto através da aplicação do método de custeio baseado em atividades e subsidiada pela realização de uma pesquisa-ação em uma empresa do setor eletrônico. A escolha do setor eletrônico se deve ao fato de que ao longo dos últimos 5 anos a legislação ambiental internacional de forma impositiva obrigou as companhias a alterar a composição de produtos - pelo banimento de diversas substâncias tóxicas, e a mudar processos - instituição obrigatória de índices de reciclagem por exemplo. Toda esta revolução foi acompanhada de perto pelo pesquisador, por isso a escolha da pesquisa-ação como metodologia, pois propiciou a modelagem de uma proposta de um método para a evidenciação dos gastos ambientais em todo o ciclo de vida do produto. / The environmental questions are strategical variables for the organizations in this century, therefore pressured by the increasing requirement level of the environmental legislation - which demands more responsibilities from the final phases of the products lifecycle - and the society, which is no longer accepting the costs of environmental impacts caused by the industrial actions - the externalities -, stimulating the companies to improve their products and processes environmental performance. This changing situation is the place where managers and other decision makers are asked to know and to evidence the environmental costs in all their traded products. It is because of these reasons that this work deals with the discovery of evidences of environmental costs in products lifecycle, by means of an application of the activity-based cost method, carried out according to the action research methodology in a company of the electronic segment. The choice of the electronic segment is due to the fact that in the last five years the international environmental legislation compelled these companies to change their products composition - by means of banishment of diverse toxic substances, and also to change their processes - by means of the institution of higher recycling rates, for example. All this revolution was closely followed by the researcher. This fact can explain the choice of action research methodology, which provided the proposal of a method for the evidence discovery of environment costs in the product lifecycle.
14

Evidenciação dos gastos ambientais do ciclo de vida do produto: uma aplicação do custeio baseado em atividades na indústria eletrônica / Discovering evidences of the environmental costs in the products lifecycle: an application of activity-based cost in the electronic industry

Andrade, Rogério Ferraz Garcia de 21 February 2006 (has links)
As questões ambientais são variáveis estratégicas para as organizações do século XXI, pois pressionadas pela legislação ambiental com nível de exigência crescente - exigindo responsabilidades cada vez maiores para as fases finais do ciclo de vida dos produtos - e a sociedade não mais aceitando os custos dos impactos ambientais causados pela ação industrial - as externalidades - impulsionam as empresas a melhorar o desempenho ambiental de seus produtos e processos. É neste ambiente de mudanças que se torna necessário aos gestores e àqueles que tomam decisões conhecer e evidenciar os gastos ambientais em todo o ciclo de vida dos produtos comercializados. Por estes motivos apresentados é que este trabalho trata da evidenciação dos gastos ambientais no ciclo de vida do produto através da aplicação do método de custeio baseado em atividades e subsidiada pela realização de uma pesquisa-ação em uma empresa do setor eletrônico. A escolha do setor eletrônico se deve ao fato de que ao longo dos últimos 5 anos a legislação ambiental internacional de forma impositiva obrigou as companhias a alterar a composição de produtos - pelo banimento de diversas substâncias tóxicas, e a mudar processos - instituição obrigatória de índices de reciclagem por exemplo. Toda esta revolução foi acompanhada de perto pelo pesquisador, por isso a escolha da pesquisa-ação como metodologia, pois propiciou a modelagem de uma proposta de um método para a evidenciação dos gastos ambientais em todo o ciclo de vida do produto. / The environmental questions are strategical variables for the organizations in this century, therefore pressured by the increasing requirement level of the environmental legislation - which demands more responsibilities from the final phases of the products lifecycle - and the society, which is no longer accepting the costs of environmental impacts caused by the industrial actions - the externalities -, stimulating the companies to improve their products and processes environmental performance. This changing situation is the place where managers and other decision makers are asked to know and to evidence the environmental costs in all their traded products. It is because of these reasons that this work deals with the discovery of evidences of environmental costs in products lifecycle, by means of an application of the activity-based cost method, carried out according to the action research methodology in a company of the electronic segment. The choice of the electronic segment is due to the fact that in the last five years the international environmental legislation compelled these companies to change their products composition - by means of banishment of diverse toxic substances, and also to change their processes - by means of the institution of higher recycling rates, for example. All this revolution was closely followed by the researcher. This fact can explain the choice of action research methodology, which provided the proposal of a method for the evidence discovery of environment costs in the product lifecycle.
15

An integrated design process for durable concrete structures at the minimum environmental cost : application with the incorporation of rice husk ash / Μία ολοκληρωμένη διαδικασία σχεδιασμού για ανθεκτικές κατασκευές σκυροδέματος με το ελάχιστο περιβαλλοντικό κόστος : εφαρμογή με την ενσωμάτωση τέφρας φλοιού ρυζιού

Τάπαλη, Τζούλια 07 May 2015 (has links)
The construction industry is the largest consumer of materials in our society. Approximately 40% of all materials used are related to this section of the industry. Equivalent is the impact of the sector’s activities to the environment in terms of non-renewable energy sources (grey energy), gas emissions (mainly CO2), solid waste, etc. With concrete being the most widely used construction material (second only to water in total volumes consumed annually by society) and cement being the essential “glue” in concrete, emphasis should be placed on investigating and enforcing appropriate ways, methodologies and policies, to make cement manufacturing and the construction industry in general a more environmental friendly sector. At the same time, by considering, at one hand the significant amount of research and breakthroughs achieved on structural materials and design, as well as the level of sophistication of the modern European Standards and structural codes, and on the other hand, the increasing cases of premature deterioration of concrete structures, particular emphasis should also be placed on safeguarding the service life of reinforced concrete structures (in addition to tackling their environmental burden). That is why it is very important to introduce the sustainable way of thinking and the concept of industrial ecology on the preliminary design stages of a structure, on the material selection process and on the service life estimation stage, in achieving a robust durable reinforced concrete (RC) structure (for a given service life) with the minimum environmental burden. Thus, the main objective of the present Thesis is to focus on identifying and quantifying a structured framework of the appropriate methodologies in formulating an Integrated Design Process (IDP) for the design of durable and sustainable structures at the minimum environmental and economical cost (without compromising issues of structural safety) and also in identifying and demonstrating ways of industrial ecology for the sustainable development of the cement and construction industry. The present Thesis contributes to the evaluation of the environmental cost of each component of concrete and to provide the best possible mix design configuration (by means of a holistic analytical software tool) in terms of low environmental cost, as well as, to assess this proposed configuration in terms of strength and durability requirements. Overall, it has to be emphasized that through the present Thesis a new indicator is proposed for design purposes: the environmental cost, which can be added to the existing strength, durability and economic cost indicators towards an integrated design optimization of concrete structures. Finally, it is concluded that the incorporation of new Supplementary Cementing Materials (SCM), as biomass ashes and especially Rice Husk Ash (RHA), offers new perspectives for decreasing the environmental cost of constructions. / Η κατασκευαστική βιομηχανία αποτελεί τον μεγαλύτερο καταναλωτή υλικών στην κοινωνία μας. Περίπου το 40% όλων των υλικών που χρησιμοποιούνται σχετίζονται με αυτόν τον τομέα της βιομηχανίας. Αντίστοιχο αντίκτυπο έχουν και οι δραστηριότητες του τομέα στο περιβάλλον σε ότι αφορά τις μη ανανεώσιμες πηγές ενέργειας («γκρίζα» ενέργεια), αέριες εκπομπές (κυρίωςCO2 ), στερεά απόβλητα, κλπ. Δεδομένου ότι το σκυρόδεμα αποτελεί το πιο ευρέως χρησιμοποιούμενο δομικό υλικό (δεύτερο μετά το νερό σε συνολικούς όγκους που καταναλώνονται ετησίως από την κοινωνία) και ότι το τσιμέντο είναι η απαραίτητη «κόλλα» στο σκυρόδεμα, έμφαση πρέπει να δοθεί στη διερεύνηση και επιβολή κατάλληλων τρόπων, μεθοδολογιών και πολιτικών για τη μετατροπή της τσιμεντοβιομηχανίας και της κατασκευαστικής βιομηχανίας σε έναν γενικά περισσότερο περιβαλλοντικά φιλικό τομέα. Ταυτόχρονα, λαμβάνοντας υπόψη από τη μια μεριά τη σημαντική ποσότητα έρευνας και τα επιτεύγματα σχετικά με τα δομικά υλικά και τον σχεδιασμό, και επιπλέον το επίπεδο της επιτήδευσης των σύγχρονων Ευρωπαϊκών Προτύπων και κατασκευαστικών κανονισμών, και από την άλλη μεριά τις αυξανόμενες περιπτώσεις της πρώιμης φθοράς των κατασκευών από σκυρόδεμα, ιδιαίτερη έμφαση θα πρέπει να δοθεί στη διασφάλιση της διάρκειας ζωής των κατασκευών οπλισμένου σκυροδέματος (σε συνδυασμό με την αντιμετώπιση της περιβαλλοντικής τους επιβάρυνσης). Για το λόγο αυτό είναι ιδιαίτερα σημαντική η εισαγωγή του βιώσιμου τρόπου σκέψης και της έννοιας της βιομηχανικής οικολογίας στα προκαταρκτικά στάδια σχεδιασμού μιας κατασκευής, κατά τη διαδικασία επιλογής υλικών και κατά το στάδιο εκτίμησης της διάρκειας ζωής, ώστε να επιτευχθεί μια εύρωστη, ανθεκτική κατασκευή οπλισμένου σκυροδέματος (για δεδομένη διάρκεια ζωής) με την ελάχιστη περιβαλλοντική επιβάρυνση. Συνεπώς, ο κύριος στόχος της παρούσας Διατριβής είναι να επικεντρωθεί στον εντοπισμό και ποσοτικοποίηση ενός δομημένου προτύπου κατάλληλων μεθοδολογιών για τον σχηματισμό μιας Ενοποιημένης Διαδικασίας Σχεδιασμού για τον σχεδιασμό ανθεκτικών και βιώσιμων κατασκευών με το ελάχιστο περιβαλλοντικό και οικονομικό κόστος (χωρίς συμβιβασμούς σε θέματα που άπτονται της κατασκευαστικής ασφάλειας) και επίσης για την αναγνώριση και επίδειξη τρόπων βιομηχανικής οικολογίας για την βιώσιμη ανάπτυξη της βιομηχανίας τσιμέντου και σκυροδέματος. Η παρούσα Διατριβή συνεισφέρει στην αξιολόγηση του περιβαλλοντικού κόστους κάθε συστατικού του σκυροδέματος αλλά και στην παροχή ενός καλύτερου δυνατού σχεδιασμού σύνθεσης σκυροδέματος (μέσω ενός ολιστικού αναλυτικού λογισμικού) υπό όρους χαμηλού περιβαλλοντικού κόστους, καθώς και στο να αξιολογήσει την προτεινόμενη σύνθεση υπό όρους αντοχής και απαιτήσεων ανθεκτικότητας. Συνολικά, πρέπει να τονισθεί ότι στη παρούσα Διατριβή προτείνεται για πρώτη φορά ένας νέος δείκτης για σκοπούς σχεδιασμού: το περιβαλλοντικό κόστος, το οποίο μπορεί να προστεθεί στους υπάρχοντες δείκτες αντοχής, ανθεκτικότητας και οικονομικού κόστους προς μια ολοκληρωμένη αριστοποίηση σχεδιασμού κατασκευών από σκυρόδεμα. Τέλος, προκύπτει το συμπέρασμα ότι η ενσωμάτωση νέων συμπληρωματικών υδραυλικών υλικών (SCM: Supplementary Cementing Materials), όπως οι τέφρες βιομάζας και ειδικά η τέφρα φλοιού ρυζιού (RHA: Rice Husk Ash), προσφέρει νέες προοπτικές για τη μείωση του περιβαλλοντικού κόστους σκυροδέματος.
16

Highway Development Decision-Making Under Uncertainty: Analysis, Critique and Advancement

El-Khatib, Mayar January 2010 (has links)
While decision-making under uncertainty is a major universal problem, its implications in the field of transportation systems are especially enormous; where the benefits of right decisions are tremendous, the consequences of wrong ones are potentially disastrous. In the realm of highway systems, decisions related to the highway configuration (number of lanes, right of way, etc.) need to incorporate both the traffic demand and land price uncertainties. In the literature, these uncertainties have generally been modeled using the Geometric Brownian Motion (GBM) process, which has been used extensively in modeling many other real life phenomena. But few scholars, including those who used the GBM in highway configuration decisions, have offered any rigorous justification for the use of this model. This thesis attempts to offer a detailed analysis of various aspects of transportation systems in relation to decision-making. It reveals some general insights as well as a new concept that extends the notion of opportunity cost to situations where wrong decisions could be made. Claiming deficiency of the GBM model, it also introduces a new formulation that utilizes a large and flexible parametric family of jump models (i.e., Lévy processes). To validate this claim, data related to traffic demand and land prices were collected and analyzed to reveal that their distributions, heavy-tailed and asymmetric, do not match well with the GBM model. As a remedy, this research used the Merton, Kou, and negative inverse Gaussian Lévy processes as possible alternatives. Though the results show indifference in relation to final decisions among the models, mathematically, they improve the precision of uncertainty models and the decision-making process. This furthers the quest for optimality in highway projects and beyond.
17

Highway Development Decision-Making Under Uncertainty: Analysis, Critique and Advancement

El-Khatib, Mayar January 2010 (has links)
While decision-making under uncertainty is a major universal problem, its implications in the field of transportation systems are especially enormous; where the benefits of right decisions are tremendous, the consequences of wrong ones are potentially disastrous. In the realm of highway systems, decisions related to the highway configuration (number of lanes, right of way, etc.) need to incorporate both the traffic demand and land price uncertainties. In the literature, these uncertainties have generally been modeled using the Geometric Brownian Motion (GBM) process, which has been used extensively in modeling many other real life phenomena. But few scholars, including those who used the GBM in highway configuration decisions, have offered any rigorous justification for the use of this model. This thesis attempts to offer a detailed analysis of various aspects of transportation systems in relation to decision-making. It reveals some general insights as well as a new concept that extends the notion of opportunity cost to situations where wrong decisions could be made. Claiming deficiency of the GBM model, it also introduces a new formulation that utilizes a large and flexible parametric family of jump models (i.e., Lévy processes). To validate this claim, data related to traffic demand and land prices were collected and analyzed to reveal that their distributions, heavy-tailed and asymmetric, do not match well with the GBM model. As a remedy, this research used the Merton, Kou, and negative inverse Gaussian Lévy processes as possible alternatives. Though the results show indifference in relation to final decisions among the models, mathematically, they improve the precision of uncertainty models and the decision-making process. This furthers the quest for optimality in highway projects and beyond.

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