Search results for "Resource"
showing 10 items of 4058 documents
Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review
2007
This paper analyzes the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in detail two of these features: The widening of the analysis perimeter and the relevant level of details to analyze the costs. Finally, we analyze several proposals: Customer-driven ABC, Inter-organizational Cost Management, Resource Consumption Accounting and Time-driven ABC.
Sustainability issues in sheet metal forming processes: an overview
2011
Abstract Environmental sustainability in manufacturing is nowadays an urgent and remarkable issue and the main concerns are related to more efficient use of materials and energy. In sheet metal forming processes there is still a lack of knowledge in this field mainly due to the need of a proper modelling of sustainability issues and factors to be taken into account. The aim of this paper is mainly to underline the state of the art from a forming point of view about the sustainability contributions offered in any phase of a product life cycle. Actually, a lack in terms of comprehensive contributions is present in the technical literature, thus, the authors try to give a sort of holistic visi…
Assessing the gasification potential of five woodchips species by employing a lab-scale fixed-bed downdraft reactor
2015
Abstract This paper is aimed to assess the performance of air blown fixed-bed downdraft gasification of local lignocellulosic biomasses which in perspective of Southern Norway are both available and sustainable. Long rotation forest crops birch, oak and spruce, coupled with energy crops poplar and willow were used as feedstocks. The gasification conditions undertaken were widely varied in-terms of air (∼3.20–4.20 N m3/h) and fuel flow (∼1.70–2.10 kg/h) so that the corresponding equivalence ratio (ER) differed (0.19–0.80) and ultimately reflected to other operational parameters such as bed temperature (∼550–760 °C maximum), producer gas yield (∼1.50–2.30 N m3/kg, wet base), cold gas efficien…
Techno-economic analysis of a local district heating plant under fuel flexibility and performance
2017
Brovst is a small district in Denmark. This paper analyses the use of local renewable resources in the district heating systems of Brovst. The present use of fossil fuels in the Brovst district heating plant (DHP) represents an increasing environmental and climate-related load. Therefore, an investigation has been made to reduce the use of fossil fuels for district heating system and make use of the local renewable resources (biogas, solar, and heat pump) for district heating purposes. In this article, the techno-economic assessment is achieved through the development of a suite of models that are combined to give cost and performance data for this district heating system. Local fuels have …
A systematic literature review on less common natural fibres and their biocomposites
2018
Abstract Interest in utilization of renewable resources is increasing because of public's environmental awareness and economic considerations. Lignocellulosic fibres have already attracted growing attention as reinforcement of polymeric matrices instead of synthetic ones (mainly glass) from the academic and industrial fields. In addition to kenaf, hemp, sisal, flax and jute, which are the subject of extensive investigations for composite applications since the 1970s, in the last years several researchers suggested the use of less common natural fibres, due to their low cost and availability. This paper reviews the extraction methods, chemical, morphological, thermal and mechanical propertie…
A theoretical and methodological framework for the analysis and measurement of environmental heritage at local level
2017
Abstract The study aims to assess the lived experience and the environmental heritage perceived level by residents of an high complexity rural area, and which is, in this context, the role played by production of renewable energies. The paper introduces the concept of rural capital as an effective tool for environmental heritage analysis and measurement. The proposed theoretical and methodological approach allows, in fact, its analysis in order to understand what dimensions related to territoriality are connected to the perceived level of environmental heritage at local level. Translated into operational terms, the methodology has resulted in an empirical analysis of a rural and inner area …
Intelligent Collaborative Platform for Testing a Product by Virtual Prototyping
2013
This paper presents an integrated platform, based on collaborative environment, which can improve the design and prototyping activities. Collaborative activities in supporting product development and design during all product life-cycle, needs a Digital Factory framework. Demonstration of prototyping in real-time where are available changes in geometry, constraints, or other parameters can be based on virtual and augmented platforms. The mechanical and non-mechanical design needs, or any other virtual experiment can be experimented in virtual laboratory where researchers located in different geographical zones, can work on the improvement of product, by sharing resources and research result…
Smart renewable generation for an islanded system. Technical and economic issues of future scenarios
2012
The subject addressed in this paper is the analytical study of the transition of an energy generation system for a real MV/LV distribution system from one that is “fuel-based” to a distributed and smart “renewables-based” system. The paper outlines both the technical and the economic issues related to such a transition from one type of system to the other. The study is carried out for a real islanded network located in the Island of Pantelleria (Mediterranean Sea). The results obtained are presented and discussed, putting into evidence the technical, environmental and economic benefits of using smart technologies and renewable energy sources.
Technical efficiency and cost analysis in wastewater treatment processes: A DEA approach
2009
In light of the growing importance of water reuse as an alternative source of water resources in many regional areas, the objective of this paper is to analyse the efficiency of wastewater treatment plants as a basic requisite to improve the potential of the water reuse. The analytical benchmarking methodology Data Envelopment Analysis (DEA) is used to calculate efficiency measurements. An efficiency index is obtained for each plant by means of mathematical programming techniques, aiming to minimise the inputs used in the water treatment process. This indicator is used as a reference to analyse plants' activity through a series of variables including the size of the plant or its cost struct…
Distributed Multi-level Motion Planning for Autonomous Vehicles in Large Scale Industrial Environments
2013
In this paper we propose a distributed coordination algorithm for safe and efficient traffic management of heterogeneous robotic agents, moving within dynamic large scale industrial environments. The algorithm consists of a distributed resource--sharing protocol involving a re--planning strategy. Once every agent is assigned with a desired motion path, the algorithm ensures ordered traffic flows of agents, that avoid inter--robot collision and system deadlock (stalls). The algorithm allows multi--level representation of the environment, i.e. large or complex rooms may be seen as a unique resource with given capacity at convenience, which makes the approach appealing for complex industrial e…