Iskanje po katalogu digitalne knjižnice

Opis: This paper presents the design of geosynthetic reinforced flexible pavements and their modification by incorporating waste materials into bonded and unbonded layers of the pavement structure. The optimal design of flexible pavements was achieved by minimizing the construction cost of the pavement. The incorporation of waste materials into the pavement structure affects the material properties. Therefore, along with the traffic load, the effects of the material properties of the asphalt concrete, base layer, sub-base layer, and subgrade were analyzed in terms of pavement structure costs and CO2 emissions of materials used in pavement construction. In addition, a comparison was made between pavements with and without geosynthetic reinforcement in terms of design, optimum construction cost, and CO2 emissions. The use of geosynthetics is even more effective in pavement structures that contain waste materials in an unbound layer, both in terms of cost and CO2 emissions. The minimum value of the California Bearing Ratio of the subgrade was determined at which the use of geosynthetic reinforcement for pavement structure with and without the inclusion of waste materials is economically and sustainably justified. The use of geosynthetics could result in a 15% reduction in pavement structure cost and a 9% reduction in CO2 emissions due to the reduced thickness of unbound layers. In addition, reducing the CBR of the unbound layer from 100% to 30% due to the inclusion of waste materials implies a cost increase of up to 13%. While the present study is based on an empirical pavement design method in which pavement thickness is limited by the pavement thickness index, the same minimum thicknesses are obtained in the optimization process regardless of whether the objective function is the minimum construction cost or minimum CO2 emissions.
Ključne besede: pavement design, waste materials, optimization, minimum construction cost, CO2 emissions, geosynthetics, waste management
Objavljeno v DKUM: 18.09.2023; Ogledov: 644; Prenosov: 49
Celotno besedilo (6,20 MB)
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Opis: Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect) costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-based accounting of logistics costs in a production company, and to test its efficiency in the disclosure of logistics costs compared with traditional cost accounting. The application of the model in a production company shows that an activity based approach discloses as much as 108% more logistics costs at the level of a group of products than the traditional cost accounting approach. Further, detailed information on logistics costs obtained in this way enables their more efficient management.
Ključne besede: logistic costs, activity-based costing, cost allocation, cost visibility, cost management
Objavljeno v DKUM: 31.05.2017; Ogledov: 1597; Prenosov: 307
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Opis: The problem we referred to is great and mostly uncontrolled energy consumption in the public and private sector not just in Slovenia but also in other countries around the world. In Europe some restrictions were met, which resulted in 2009 in a new standard, the EN 16001:2009, two years later the International Standardization Body issued the ISO 50001:2011, energy management standard. With the help of a case study potential in energy and emissions as well as overall environmental protection was presented. All anticipated research methods were followed, hypothesises set in the introduction were carefully researched and mainly proven to be right whereas some, hypothesis one and two, connected with the increase of energy consumption in Slovenia and hypothesis two, number of certificates per capita, were refuted. The overall consumption of energy in Slovenia decreased (table 2, page 15) in the year 2011 compared to 2010. Slovenia is also not the country with the lowest number of issued energy certificates per capita; Portugal has two (picture 1, page 35). Hypothesises three to five linked to the study case were fully proven to be right; the company did not have an energy management programme but the owners were fully aware of the possibilities of energy savings. There was as well energy savings potential, proven to be even more that the first anticipated 50-percent. Our conclusion is that energy management plays a key role in sustainable development and environment conservation practices, as it helps the country move towards an energy efficient economy. With the help of the case study we made a good illustration how a micro company saved 75-percent of energy costs in the first year, by using energy management as a tool. The main and general changes enhanced the company’s energy efficiency, taught employees some basic techniques for achieving greater energy efficiency and cost reduction not just inside the organization but also in family homes. It is important, that expenditures concerning energy purchase and consumption are exactly defined. Before the implementation and certainly after it, energy management accounting and energy management audits should be performed. This serves as a tool to realize and understand the full spectrum of the environmental costs and helps to create internal demand in businesses for cleaner and less wasteful production processes. It gives organizations a preferential position to engage in pollution prevention activities mainly because it makes good business sense due to the immediate financial benefits it delivers. The prime goal of the thesis was to stimulate organizations to implement the concepts of energy management practices into their organizational structure and to use energy management systems for lowering energy and other environmental costs, no matter the size or segment the organization. There is no need to get certified if not wanted; just performing these activities is enough, as it brings all the benefits to the environment. Helping to achieve this goal is now mainly in the hands of others, it is important how the country will act and react and help organizations to achieve this goal. Different restrictions can be met on the field of law and taxes, subsidies, etc. We believe that, for meeting all the required goals (Kyoto protocol and other) and help the economy to move towards a sustainable one, organizations will have to reorganize their structures and implement energy management. There are big potentials in reduction of emissions and energy consumption, with energy management, organizations can get the help and knowledge how to keep the budget of energy consumption as low as possible, how to meet all the critical objectives and also important, reduce their operational costs on a long-term basis.
Ključne besede: energy management, energy efficiency, energy conservation, energy consumption, energy accounting and auditing, energy manager, International Standards Organization (ISO), energy management system EnMS, cost efficiency
Objavljeno v DKUM: 19.05.2014; Ogledov: 2189; Prenosov: 132
Celotno besedilo (1,68 MB)