Marinalva Rodrigues Barboza

Rodrigo Franco Gonçalves

Enrico D'onofrio

Ivanir Costa

{marinalva Rodrigues

REVERSE LOGISTICS OF INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT: A COMPARATIVE ASSESSMENT OF LAWS AND PROGRAMS

Keywords: E-waste, ICT Legislation, Reverse Logistics

Considering the environmental issues related to e-waste caused by excessive consumption and early disposal of ICT equipment, this paper aims to analyze policies, programs, regulations and legislation in Brazil and in selected geographies with a higher incidence of e-waste (Europe, USA, China and Japan). A comparison matrix is presented and, within this context, it is clear that the Brazilian law (12.305) relative to international laws is both limited and subjective in regards to producer responsibilities because it is limited to the requirement to structure and implement reverse logistics and defines them as issuer pays. As a contrasting example, the European EPR (Extended Producer Responsibility) system is more efficient in controlling and managing e-waste, since it extends to the end-life of products. As such, it serves as a basis for regulations in many other countries. This paper is theoretical and based on the results of literature reviews.

Introduction

Over the last ten years, Brazil has experienced significant growth, mainly driven by household consumption. According to the IBGE [START_REF]Pesquisa Nacional por Amostra de Domicílio[END_REF], all major regions showed an increase in real average monthly income: North (7.7%), Northeast (10.7%), Southeast (7.9%), South (4.0%) and Midwest (10.6%). Considering also that issues related to globalization have increased competition, the shortening of product life cycles and emergence of new products make the new middle class eager for new products, especially related to Information and Communication Technologies (ICT), increasing consumption and thereby creating higher waste production.

Also according to the IBGE, between 2009 and 2011, the durable goods that showed higher growth were personal computers with internet access (39.8%), followed by personal computers (29.7%) and mobile telephones (26.6%). More recent data from the IDC [START_REF]IDC Latin[END_REF] [START_REF] Idc Br | [END_REF] confirm growth: in 2012 smartphones and tablets grew by 78% and 171% respectively compared to 2011.

In recent years, economic forces, such as the increasing deregulation of the business world, the proliferation of free trade agreements, increased foreign competition, increased industrial globalization and improved logistics performance were essential to position logistics at a high level. Thus, companies started to think about products and services flowing unhindered from the source of raw materials to end-consumers as well as including the reverse movement of the supply channel [START_REF] Ballou | Business Logistics/Supply Chain Management[END_REF]. The main drivers of the growth in reverse logistics are general economic growth, increasing purchasing power of lower income consumers and nascent concerns of environmental sustainability.

Among the various factors that drive reverse logistics activity, the legal aspect stands out [START_REF] Rogers | -Going Backwards: Reverse Logistics Trends and Practices[END_REF]. The reasons for this importance are related to laws and incentive programs created by global government authorities, whose purpose is to promote and encourage the implementation of reverse logistics processes in organizations, so as to ensure a sustainable return to the production cycle. This way, it is possible to reverse distribution channels or proper disposal, minimizing any environmental impacts and increase the efficiency and sustainability in organizations.

This paper aims to analyze policies, programs, regulations and legislation in Brazil and in countries with a higher incidence of electronic waste production: Europe, USA, China and Japan, for a comparative analysis of initiatives and practices in the countries studied.

This research is theoretical and exploratory, conducted from a literature review of policies, programs, regulations and applicable laws, as well as related work in reverse logistics, particularly related to the disposal of ICT products nationwide and internationally.

Literature Review

Information and Communication Technologies -ICT

The electronics equipment industry is one of the fastest growing in the industrialized world. Waste discarded from the electronics equipment industry is known as Waste Electrical and Electronic Equipment -(WEEE). [START_REF] Li | A Reverse Logistics Model For Recovery Options of Ewaste Considering the Integration of the Formal and Informal Waste Sectors[END_REF] The accumulated amount of electronic waste worldwide is approximately 40 million tons, 80% of which ends up in developing or emerging countries like Brazil, which in turn discards about 0.5 kg per capita / year from PCs, more than that discarded by China, which has a per capita volume of only 0.23 kg / year. [7].

Recent data from 2013 show that Brazil produces about one million tons of electronic waste per year [START_REF]ABDI -Associação Brasileira de Desenvolvimento Industrial -Logística Reversa de Equipamentos Eletroeletrônicos -Análise de Viabilidade Técnica e Econômica[END_REF]. China experienced a significant increase in sales of electrical equipment (computers, air conditioners, refrigerators, washing machines and mobile phones) between 1995 and 2011, which resulted in the disposal of 3.6 million tons of electronic waste in 2011 [START_REF] Wang | E-waste in China: A country report[END_REF]. The U.S. produced 3.4 million tons of electronic waste in 2011 [START_REF]Municipal Solid Waste in the United States: Facts and Figures[END_REF]. The production of electronic waste in Japan is around 4 million tons per year and the annual average in Europe is 9 million tons per year [7] [START_REF] Sthiannopkao | Handling e-waste in developed and developing countries: Initiatives, practices, and consequences[END_REF].

The volume of ICT equipment sold in the market will result in the generation of large volumes of e-waste as well as human health risks that are inherent in them. Issues related to the production and disposal of electronic waste have been the subject of study by several authors, as well as agencies and organizations like UNEP, StEP [7], EPA [START_REF]Municipal Solid Waste in the United States: Facts and Figures[END_REF], who periodically disclose country reports in these respects.

Reverse Logistics

Direct Logistics is defined as the process of planning, efficiently implementing and controlling at an effective cost, the flow of raw materials, work in process, finished product and related information from point of origin to the end-consumer in order to meet customer needs. [12].The difference between direct logistics as defined by the CSCMP and Reverse Logistics is only the direction in which the process occurs and its objectives. Therefore, Reverse Logistics is defined, however, as the flow going from the consumption point to the point of origin, this time in order to recover the product value or to properly dispose of [START_REF] Rogers | -Going Backwards: Reverse Logistics Trends and Practices[END_REF]. This way, Reverse Logistics process adds value of various types: legal, economic, ecological among others.

Among the reasons for performing the reverse logistics process those that stand out are: Competitiveness (65.2%), channel cleaning (33.4%) and legal issues (28.9%) [START_REF] Rogers | -Going Backwards: Reverse Logistics Trends and Practices[END_REF].The increasing relevance of legal aspects has led to the emergence of incentive programs and laws that regulate such activity in Brazil and worldwide.

In Reverse Logistics, economic aspects and strategic advantages can be taken into account, and it is not an optional activity for companies that want to be successful, on the contrary, it is mandatory. Three tools can be observed in the reverse logistics process: Innovation, Coordination and Integration. There is a high degree of innovation in terms of creating systems and procedures to find solutions to deal with returns, as the diversity of products and materials requires a high degree of coordination in the management of reverse logistics, thus requiring the participation of several integrated companies in the treatment and final disposal of products and hazardous materials [START_REF] Autry | Formalization of reverse logistics programs: A strategy formaging liberalized returns[END_REF] [START_REF] Sheu | A coordinated reverse logistics system for regional management of multisource hazardous wastes[END_REF]. Business dynamism created in the pursuit of maximum efficiency and waste elimination to cover costs, associate with economic globalization during the last decades, tends to shorten product life cycles, increasing the return rate of unsold items.

ICT Reverse Logistics

The concern with reverse logistics of electronics waste is driven by a combination of unique features found in this waste stream, a fact that has led governments around the world to develop a system for collecting and processing electronic waste known as the "take-back system" or the "return system" [START_REF] Gregory | E-Waste Take-Back System Design and Policy Approaches[END_REF]. These factors are:

 The shelf life of the equipment  Toxic materials found in electronic waste that harm both the environment and human health  Valuable materials found in e-waste that help reduce mining of virgin materials  The high cost of the recycling process that often exceeds the value of the recovered material. The main difficulties in ICT reverse logistics are in the collection and costs of collection involved in this process, which can often derail the process. Industry associations and electronics recycling companies do not have actual data on the quantities of returned materials making it difficult to analyze the percentage of reuse of these materials, their efficiency and their cost. However, there is a business concern with new reverse flow legislation. ICT waste reverse logistics, like that of other products, meets barriers mainly related to the high degree of uncertainty in aspects such as quality, time and especially the place of origin of the goods to be collected, where a fragmented market makes their consolidation difficult [START_REF]Reverse Logistics: Quantitative Models for Closed-Loop Supply Chains[END_REF]. In regulations under the Extended Producer Responsibility (EPR) regime, reverse logistics plays an important role because producers can take back their products for appropriate treatment and disposal [START_REF] Li | A Reverse Logistics Model For Recovery Options of Ewaste Considering the Integration of the Formal and Informal Waste Sectors[END_REF]. [START_REF] Brasil | [END_REF]. In the face of the main laws and international programs, a matrix was created for comparison of countries with the highest incidence of electronic waste production (Europe, USA, China and Japan) to analyze the results generated in their respective countries. Japan Generates 4 million tons/year. [START_REF] Sthiannopkao | Handling e-waste in developed and developing countries: Initiatives, practices, and consequences[END_REF] 2001 DHARL 8, 2004 3R System per G8 summit. [START_REF] Sthiannopkao | Handling e-waste in developed and developing countries: Initiatives, practices, and consequences[END_REF] One of the most efficient systems for managing and controlling EEE waste.

Comparison Matrix

[9] High incidence of REEE recycling.

[25]

Source: the authors

Analysis and Discussion

It is necessary to perform an analysis of the laws, regulations and programs in the countries studied to better discuss the results.

Brazil: Law 12305 [START_REF] Brasil | [END_REF] in which "polluter pays" is one of the tenets, defines shared responsibility for the product life cycle, individually and linked, covering all participants in the supply chain. Article 33 speaks of the requirement of manufacturers, importers, distributors and dealers to structure and implement reverse logistics systems, upon return of the product after use by consumers. In this sense, for Leite [START_REF] Brasil | [END_REF], although the decree does not set goals of any kind, and allows companies to present studies and projects for reverse logistics, the law is pragmatic in placing confidence in supply chain participants for the implementation of reverse logistics. Such a measure may connote subjectivity, as the lack of clear goals will hamper the identification of the obtained results. On the other hand, Ferreira and Vicente [START_REF] Ferreira | Logística Reversa de Resíduos Sólidos: Uma análise crítica dos desafios impostos pela lei 12[END_REF] believe that the law requires review and a redirection of practices by companies as well as societal awareness, which in turn requires technical knowledge for a proper evaluation of the solid waste destinations. The authors also believe that the law presents complex solutions by engaging political, social, cultural and economic dimensions. Even in a negative aspect, Leite [START_REF] Brasil | [END_REF] considers the law a bit cautious regarding consumer penalties for breach of product disposal.

Being fairly recent, the Brazilian law establishing the PNRS is still controversial in some aspects, with divergence in the opinions of some researchers. The fact is that possibly due to lack of sufficient time, the PNRS has not generated positive results or sufficient controls to change, for example, the scenario in which Brazil presents itself as one of the main destinations of electronic waste produced in developed countries [7].

Positively speaking, the law provides incentives of various kinds such as financial, accounting and tax, but it will take some time to achieve concrete results for a more effective analysis. In general, the PNRS of 2010 brings hope for an evolution in reverse logistics activities in Brazil, besides the relevant environmental aspects concerning the return process in a sustainable manner, since before PNRS, UNEP studies in Brazil in 2008 pointed to a country that did not have a comprehensive federal waste management law, which could be seen as an obstacle to the development of specific electronic waste regulation in the country. Given this, the study published by UNEP in 2009, concluded that in Brazil electronic waste did not seem to be a priority for the federal associations representing the electronics industry. Currently EEE are covered in Article 33, paragraph IV of PNRS.

European Union -EU: The EU follows the WEEE directive 2002/96/EC [START_REF]WEEE -Waste Electrical and Electronic equipment: Directive 2012/ EU of the European Parliament and of the Council[END_REF], the primary objective being the prevention of waste from electric and electronic equipment and also the reuse, recycling and other forms of waste recovery in order to reduce disposal and contribute to the protection of human health, while also improving the environmental performance of economic operators involved in the life cycle of electrical and electronic equipment and its management. The ROHS, beyond the restriction of hazardous substances, establishes the collection, recycling and recovery of electrical goods which is part of a legislative initiative to solve the problem of large amounts of toxic e-waste. The EU designs its regulations under the EPR system, which means that EEE producers have responsibilities beyond the manufacture of their products, including environmentally sound management at the end of their useful life. The WEEE Directive has clear goals to achieve a minimum rate of 45% return by 2016 and 65% by 2019 of the volume of EEE sold in the market in the three preceding years in the member state or alternatively 85% of the EEE waste generated in the territory of the member state. Member states must establish dissuasive and effective penalties for violation of the rules [25].

As a result, in 2010 the majority of European countries achieved a reuse and recycling rate of over 80%, five member states of the EU were between 70% and 80%. In the same year, the return rate was between 30-45% in nine countries and over 45% in four countries [25]. For efficiency the UN recommends that developing countries adopt restrictions found in the EPR system, upon which Europe designed its regulations [START_REF]Manual 3: WEEE/E-Waste: Take Back System[END_REF].

USA: In 2011, the U.S. Congress introduced federal law HR 2284 pertaining to the responsible recycling of electronics, but the bill was not approved. The law would have made it illegal to send toxic e-waste to developing countries. Twenty-five American States passed legislation requiring recycling of electronic waste in the U.S., which represents 65%, of the domestic population being covered by a state law for recycling this type of waste [22]. The ESAP is an environmental self-assessment that has the objective of assessing the progress of companies to meet the letter of intent for sustainable development, developed by the Global Environmental Management Initiative -GEMI, together with Deloitte and Touche in the 90s [23]. In the U.S., the lack of a clear definition of responsibilities in the process of returning ICT-derived waste may explain the low rate of recycling in the country, less than 25%, of the total generated [22]. It is also noted that the self-assessment program by itself, does not produce effective results.

China: Over the past decade, China has proven to be concerned about environmental issues by creating important laws and regulations that manage and control the inappropriate disposal of EEE waste [START_REF] Wang | E-waste in China: A country report[END_REF]. Although this set of laws covers both the EPR system adopted by the member states of the European Union, and the Japanese 3R efficiency principle, (reuse, recycle and recover) it does not connote effectiveness in controlling electronic waste imports, since even with the specific law China is the destination of 70% of e-waste from developed countries such as the USA. [24]. On the other hand, when compared with Brazil, and even with four times the production of electronic waste, China has less than half (0.23 kg) the waste per capita / year than Brazil (0, 5 kg), which shows greater efficiency in some aspects of its laws. Superficially analyzing the laws and their objectives in Table I, apparently law No. 115 of 2006, which has as a principle the 3R system and EC No. 551 of 2011, which manages the EEE recycling and disposal process and establishes extended producer responsibility (EPR), are responsible for the results, by encouraging reuse, recycling and recovery before disposal.

Japan: One of the most significant laws in Japan is DHARLthe Designated Household Appliance Recycling Law, created in 2001 that regulates the treatment of EEE waste and defines the obligations of the parties involved in collection, transportation and recycling. The country has good EEE waste recycling rates, for example, TVs and air conditioners with a minimum 50% and 70% respectively in 2010, totaling about 26 million recycled units [START_REF]ABDI -Associação Brasileira de Desenvolvimento Industrial -Logística Reversa de Equipamentos Eletroeletrônicos -Análise de Viabilidade Técnica e Econômica[END_REF]. Japan stands out among developed countries, with the 3R system being the best functioning systems of electronic waste management in terms of scope levels and compliance, despite European countries having developed such practices since the beginning of the 21st century. [START_REF] Wang | E-waste in China: A country report[END_REF]

Conclusions

Brazilian law is relatively new for a conclusive analysis, but compared to the Japanese 3R system and to the European EPR it is possible to perform a preliminary analysis that the polluter-pays and shared responsibility model adopted in Brazil will struggle to deliver effective results, because of its subjectivity and lack of clear goals.

One can see that the volume of produced or disposed ICT waste does not determine the creation of laws or programs to better manage the return of such waste, depending on the awareness of each country in prioritizing this activity for economic, social or environmental reasons. The results show that it is not necessarily the quantity, but rather the efficiency of laws, programs or schemes regarding this question, that determine better rates of return, recycling and reuse of EEE waste.

Continuing the present study, we propose a comparative analysis of the application of the same laws and programs presented in this article, between developed and developing countries

  Table I presents a comparative analysis of Brazilian law 12.305/2010 National Policy on Solid Waste -(PNRS) regulated by Decree No. 7404, December 2010

TABLE I -Key Laws, Regulations and Programs worldwide in the treatment of waste derived from ICT.

 I

	COUNTRY	CONSUMPTION	LAWS/REGULATIONS/PROGRAMS/	RESULTS
		VOLUME/ELECTRO	POLICIES/
		NIC WASTE
	Brazil	Generates close to 1	12.305/2010 -Established PNRS (National Policy for	One of the primary destinations of
		million tons/year. Waste	Solid Waste) regulated by decree 7.404/2010. State	electronic waste produced in developed
		0.5 kg/per capita/year 8.	resolution SMA 38 of 08/2011 defines reverse logistics	countries. [7]
		[7]	for electronics and others. [17]
	Europe	Generates approx. 8.3 to	WEEE Directive 002/96/EC + RoHS directive -	The EPR regime was inspired by
		9.1 million tons/year. [7]	(Restriction of Hazardous Substances) 2002/95 02/2003,	various other developing and
			into effect 07/2006. EPR Regime 2021. [7]	developed countries.[21]
	USA	Generated 3.4 million	ESAP, a sustainability self-assessment program.[23]	No defined responsibility and has
		tons of electronic waste	Federal law H.R. 2284-not approved.[22]	different systems. Recycles ~25% of
		in 2011. [10]		generated electronic waste.[10]
	China	Disposed of 3.6 million	Law nº 36 of 2000 -prohibition of waste imports | Law	Receives ~70% of electronic waste
		tons of electronic waste	nº 115 of 2006 -3R principle (reutilization, recycling	from developed countries such as the
		in 2011. [9]	and recuperation) | Ordinance 39 of 2007 -ICT and	USA. [24].
			hazardous material pollution control| Law 40 of 2008 -
			Adm. measures -prev. EEE waste pollution | Council of	35% of EEE imports in 2011. [8]
			State nº 551 -of 2011. Recycling mgmt. and EEE waste
			disposal and extended producer responsibility-EPR. [9]


Luiz Suarez Botana

Pedro De Oliveira

Costa Neto

Luiz Flávio

Suarez Botana1

Pedro Luiz De Oliveira Costa

Management Model for Micro and Small Enterprises Supported by Maslow's Theory: An Option for Graphic Industry in Brazil

Keywords: maslow, graphic industry, small enterprises, management

ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Introduction

The Micro and Small Enterprises have a relevant role in Brazil's economy, but due to its structure, lacks effective business management. Particularly in the graphic industry, whose structure basically consists of micro and small family companies with local operations, it is noticed that the abilities and knowledge of its owners is focused on technical and commercial aspects: lacking proper management. However, the development and implementation of a management model can suit the entrepreneurs needs and provide them with new business tools to enhance their competitiveness in highly competitive markets. Thus, the objective in the present work is to discuss the feasibility of creating a simple and practical management model, developed in stages and allows the manager of a small or micro graphic industry to conduct their businesses more professionally and with more focus on results.

Micro and Small Enterprises in Brazil .

In Brazil the company size is set according to the number of employees. Within the industry branch, micro businesses have up to 19 employees and small businesses are those that have from 20-99 employees [START_REF] Dieese | Work Catalogue on micro and small enterprises[END_REF].

Micro and small enterprises (MSEs) have a significant role in Brazil's productive structure. In 2010 there were 6.1 million MSEs, which represents 99% of the total establishments in the country, and they account for 14.7 million jobs, representing 51.6% of the total employment, and 39, 7% of the compensation paid to formal employees in the non-agricultural private enterprises [START_REF] Dieese | Work Catalogue on micro and small enterprises[END_REF].

Another relevant aspect is the growth in numbers of MSEs and the increase of jobs in the 2000s. The number of stores rose from 4.2 million in 2000 to 6.1 million in 2010, with an average growth of 3.7% per year, and the number of jobs increased from 8.6 million to 14.7 million, with an average growth of 5.5% per year [START_REF] Dieese | Work Catalogue on micro and small enterprises[END_REF].

One issue that influences the quality an MSE management, is the scholar history of its owner. PNAD (National Household Sample Survey) 2009 showed that 39.9% of employers, regardless of property size, are illiterate, and have incomplete or complete primary education/ incomplete high school education. If we include those with complete high school education / incomplete higher education, this number rises to 75.9% [START_REF] Dieese | Work Catalogue on micro and small enterprises[END_REF].

The Brazilian Graphic Industry.

The graphic industry is an influential segment in Brazil, with gross income of R$ 44 billion annually and employing 225,000 people in 2012. This industry segment has strong participation by the MSEs. A total of 20,631companies in 2012, 90.1% are micro and 8.5% are small. The remaining 296 companies are medium or large companies. Economically the graphic industry represents 0.4% of GDP (Gross Domestic Product) of the country, representing 2.2% of the manufacturing industry [START_REF]ABIGRAF -Numbers of the Brazilian Graphic Industry in 2012[END_REF].

This profile of the Brazilian graphic industry is not peculiar. Compared with the European printing industry, the structure is quite similar. The European printing market consists of 121,000 firms that had income of 88 billion euros in 2010, and 714,000 employees. Among the total number of companies in Brazil, 95% have standards that classify them as micro and small [START_REF]INTERGRAF -European Graphic Industry: Facts and Numbers -Laetitia Reynaud -Intergraf[END_REF].

The Brazilian graphic industry presents indicators that concern the sector managers. Although the physical production of the manufacturing industry had a growth perspective in 2012 of 1,2% for the year of 2013, the graphic industry beckoned with a fall of 5,6% [START_REF]ABIGRAF -Numbers of the Brazilian Graphic Industry in 2012[END_REF].

Furthermore, Brazil's graphic industry's trade balance has decreased in the past recent years. In addition, the commercial income the industry fell from 64.4 millions positive dollars in 2006 to a negative of 269,5 millions of dollars in 2013. This decrease was particularly accentuated since 2010.

Another relevant aspect of Brazilian's graphic industry is a decrease in the level of investment in machines and equipment, which has been dropping since 2008. A descent of 12% in 2012 and 3% in 2013 [START_REF]ABIGRAF -Numbers of the Brazilian Graphic Industry in 2012[END_REF] The scenario presented is decreasing the confidence for graphic businessman, now standing on the lower level of the last 4 years according to data from the periodic survey conducted by CNI (National Confederation of Industry). Overall, confidence in graphic entrepreneur is lower than average, and has decreased in the last 3 years.

Methodology

In applying the similarities between human and business, the feasibility of elaborating a management model with the same structure of the Hierarchy of Needs Theory by Maslow, the results will be analyzed for application in the management of Brazilian MSEs in the graphic area. A SWOT analysis was applied to the Brazilian Graphic Industry in order to sustain the tests, performed through the analysis of 16 "prepositions about motivation that must be incorporated in any realistic motivation theory" proposed by Maslow in the "Preface to the Theory of Motivation" of his work Motivation and Personality [4].

Adopting the similarity between businesses and humans has formed the basis for various applications in the business world. Ichak Adizes presents the Managing Corporate Life Cycle methodology [START_REF] Adizes | Ichak -Life Cycle Corporations: how and why companies grow and die and what to do about it -2nd edition -São Paulo -Pioneira[END_REF], using the behavioral similarities of living organisms and organizations, furthermore, applying a terminology completely related to the human being's life cycle. Jair Moggi also developed the cellular model on business management based on this type of similarities, citing some human characteristics as organizational characteristics that enterprises are seeking to incorporate on their everyday [START_REF] Moggi | Jair -Live Management! The cell as an organization model -1st[END_REF]. In this case, the similarities were stated by the authors by reasoning over the existence of a strong, medium or low relation between Maslow's citations and MSEs reality.

The recognition of the Hierarchy of Needs Theory of Maslow and its accessible information , altogether with the fact that it deals with the organization of motivations in steps, reveals an interesting adequacy for use in small companies, object of this study.

Theoretical Foundation Applied

Maslow's Hierarchy of Needs Theory. The Hierarchy of Needs Theory was developed by Abraham Maslow (1908Maslow ( -1970) and presented the concepts in his book Motivation and Personality (1954). Although it is a theory challenged many times, it is the most used by the business branch.

Maslow's theory classifies human being's needs in five levels, and the basis of the theory s that each level of need must be fulfilled before the next, following a hierarchy.

Maslow defines the following levels of human's needs:

• Basic/physical needs: items that assure the individual's survival and the preservation of the species. The needs attributed to this level are food, shelter, rest and reproduction.

• Safety needs: stability and maintenance of possessions. It is the search for privacy and protection from threats. This level includes health and well being, physical and financial safety and protection from the unexpected. • Social needs or association needs: attributed to the need to 'belong'. The aspects included are relationships based on emotion, intimacy, friendship and social interactions, formation and maintenance of family and participation in organizational groups.

• Self esteem or status needs: this level includes self confidence, the need for social approval and acknowledgment, respect, prestige, and the consideration of a group, in addition to the feeling of independence and autonomy. The broad recognition of the Hierarchy of Needs Theory as an instrument for the study of human motivation is attested by the amount of articles that base their conclusions on this Theory. Ferreira et al [START_REF] Ferreira | Maslow's Theory of Needs: The influence of the educational level over the perception on the work environment[END_REF] studies the correlation between the educational level and the perception of motivational factors of Maslow's theory at the workplace. Kotliarov built a mathematical model of Malsow Theory on a basis of special noncontinuous functions [START_REF] Kotliarov | Ivan -Mathematical Formalization of Theories of Motivation proposed by Maslow and Herzberg -Fractal[END_REF] and Saeednia et al developed a reliable scale measuring basic-needs-satisfaction for adults [START_REF] Saeednia | Mariani -Measuring Hierarchy of Basic Needs Among Adults -Procedia Social and Behavioral Sciences -World Conference on Psychology and Sociology[END_REF].

SWOT analysis of Brazil's Graphic Industry.

The internet changed the way companies buy, sell and produce. For the graphic industry, in addition to these changes, one more intense was the change in communication, for the core business of the graphic industry is written communication.

Websites, digital documents, emails and ecommerce affected the structure on communication, and consequentially, the traditional structure of the graphic industry. Products that were purchased in print shops can nowadays be printed on personal printers [START_REF] Webb | Renewing the Printing Industry: Strategies and Action Items for Success -Second Edition -Strategies for Mangement, Inc[END_REF] The graphic industry has also been undergoing technological transformations considered disruptive, such as the digital processing of images and digital printing growing in the graph market, in quantity and value [START_REF]INTERGRAF -European Graphic Industry: Facts and Numbers -Laetitia Reynaud -Intergraf[END_REF], and recently the development of 3D printing.

This new area of business forces the entrepreneurs to rethink the sector's strategies. The SWOT analysis of strengths , weaknesses, threats and opportunities [11] applied to the graphic industry shows the references needed to guide, through new strategies, the Brazilian graphic entrepreneur.

STRONG POINTS -Installed capacity adequate in quantity and technology, being compatible with the existent technology.

-County's political economical structure is stable and banking system is strong. WEAK POINTS -Technical knowledge of employees in the graphic industry is low. In 2009, 86% of graphic employees had a maximum education of complete High School [START_REF] Araujo | José Pires de -The importance of the strategic view of internal resources of the company[END_REF].

-"Cost Brazil" is an additional cost for business owners, much higher than the other countries in emerging markets [13] -There are few institutions of the area's technical education. In 2014, there is only one college that graduates graphic technicians. THREATS -Digital technology, especially on the promotional and editorial markets, that is, the substitution of graphic products by alternatives that dispose the use of paper.

-Increase in the Chinese importation in 2013. One fourth of the product importations in the graphic branch come from China [START_REF]ABIGRAF -Numbers of the Brazilian Graphic Industry in 2012[END_REF].

-Ambient list views on the use of paper OPPORTUNITIES -Brazil has a large and expanding domestic market. Its importations represents less than 15% of the GDP, a percentage smaller than most other emerging markets [13].

-The increase in consumption directly affects the packaging market, that tends to be the less affected by technical threats suffered by the graphic industry.

-Digital impressions and technology that allows access to a new market not attained by printed products.

-There are clear signs that the global economic conditions are improving. As a consequence the graphic industry is planning to reinvest in the next few years. [START_REF]Drupa Global Trends[END_REF] -The graphic industry ceases to focus on products to now focus on services. It is clear that there is a high demand for new solutions and new business models that better attend the clients' needs. [START_REF]Drupa Global Trends[END_REF] The results verified by SWOT analysis on the Brazilian graphic industry's data and profile, is a strong indicator that the small enterprise that uses traditional resources, do not have the competence and structure to execute modern management strategies to face the threats posed by the current strategic environment.

Turner et al [START_REF] Turner | John -Project management in small to medium-sized enterprises: Matching processes to the nature of the firm[END_REF] had similar results in the analysis of Product Management Institution (PMI) tool for European micro and small enterprises. It was suggested that the development of a "micro-lite" version of PMI, easier and less bureaucratic for small projects, using informal management techniques. Therefore, the use of tools structured specifically for small enterprises, facilitating their strategic work, can be useful for the survival and prosperity of this type of business.

Discussions and Results

To verify if the use of similarity would be consistent applied on companies, an analysis was performed on Maslow's 16 citations from chapter 3 (Preface to Motivational Theory) of his book "Motivation and personality" [4], where the author presents a series of " prepositions on motivation that should be incorporated in any realistic motivation theory", and searched for a text as coherent as the one presented, having

The object of the methodology as an enterprise rather than a human, and characterized the corresponding correlations, as presented on Chart 1.

Chart 1: Similarities between the application of Maslow's Theory for human beings and enterprises

Maslow Citations

Enterprise similarities "the individual is an integrated, organized whole" … "It means the whole individual is motivated rather than just parts of him".

(INDIVIDUAL AS A WHOLE)

The company is an integrated organized whole. The analysis of the company's motivation should be applied to it as a whole and not in parts. HIGH SIMILARITY "The particular desires that pass through our consciousness dozens of times a day are not in themselves so important as what they stand for, where they lead, what they ultimately mean upon deeper analysis." ... "We may then assert that sound motivation theory cannot possible afford to neglect the unconscious life.

" (ENDS AND MEANS)

The analysis of the company's activities must become focused on the people involved in the act, rather than on the act itself. The company's motivation analysis will not be consistent if the company's culture is neglected. MEDIUM SIMILARITY "...the primordial and fundamental human desires do not differ as much as their daily conscientious desires" ... "Human beings are more similar that we initially thought." (DESIRE AND CULTURE)

Companies are more alike that they seem, if its primordial and fundamental needs are considered. HIGH SIMILARITY "We will emphasize that is it uncommon and not common, that a conscientious act or desire has only one motivation,". (MULTIPLE MOTIVATIONS) The company's actions do not occur due to isolated interests, but by a group of them. MEDIUM SIMILARITY "A coherent motivational theory should assume a posture that the motivation is constant, endless and complex, and consider that it is na universal characteristic of practically all particular organisms states". (MOTIVATIONAL STATES)

The motivational aspects of a company can be manifested in various ways, by different people in different situations. It is not the isolated facts that create a general state of motivation for the company. MEDIUM SIMILARITY Two facts: (1)the human being will not be satisfies, except in some moments of his journey; and (2) the desires seem to be organized in a hierarchy of prepotencies. (RELATIONSHIPS OF MOTIVATIONS ) Companies were born to grow and prosper. Independent of the situation, the company will always be trying to improve its performance and results. HIGH SIMILARITY "We must give up once and for all the concern in producing lists in atomistic style, of needs and motivators " (LIST OF MOTIVATORS)

There is no specific formula to attain success in a company. HIGH SIMILARITY "It is only the fundamental targets that remain constant throughout the flow that exerts a dynamic approach on What is common in companies is the goals to be met in order to ob-psychological theory". (CLASSIFICATION OF MOTIVATIONAL LIFE) tain success. MEDIUM SIMILARITY "The study of motivation does not nullify or negate the study of situational determinants, but supplements them. Both have their place in a broader structure" ( THE ENVIOROMENT)

The concept applies literally on the analysis of a company's motivation.

HIGH SIMILARITY

"Any theory of motivation must take into account not only the fact that the body behaves in the ordinary way, as an integrated whole, but must also consider that sometimes this does not occur, particularly in difficult times" (INTEGRATION) Strange behaviors towards the company's culture, particularly in difficult times, should be faced as acceptable variations on the management process. MEDIUM SIMILARITY "Not all behaviors and reactions are motivated, at least not in na ordinary sense of search for satisfaction of needs, that is, the search of what one lacks and/or needs..

(UNMOTIVATED BEHAVIOR)

There are isolates actions. Not all that is decided by the company is 100% coherent with its culture and with the fulfillment of its needs. MEDIUM SIMILARITY "In the whole, we search consciously for what is conceivably reachable. The attention given to this reach possibility factor is crucial for understanding the differences in motivation in between classes". (POSSIBILITY OF REACH) Companies will advance in their management within their possibilities, that vary with time.

HIGH SIMILARITY

In regards to the ID, the ego controls the path access to mobility, but shifts between desire and action, the procrastinating factor of thought, during which one makes use of experience residues accumulated on the memory.

(INFLUENCE OF REALITY)

The company's actions also suffer from external factors, in addition to cultural and motivational internal factors.

MEDIUM SIMILARITY

"any theory that is worthy of attention should be able to deal with the elevated capacities of the strong and healthy human, as well as defensive maneuvers of handicapped spirits.

(KNOWLEDGE OF HEALTHY MOTIVATION)

A management model should be developed to be applied in different companies from different branches and in different situations.

HIGH SIMILARITY

Out of all 16 prepositions presented by Maslow in this text, only two (absent in chart 1) did not find similarities when applied on companies: "Hunger as a Paradigm" and "Motivation and Animal Info". All other 14 prepositions had similarities, seven being high, which means that the concept presented by Maslow, having as its center study humans and their motivation is perfectly applicable when one thinks on the company and its success as a new central focus.

Conclusions

The application of the similarity method showed a high connection between Maslow's Hierarchy of Needs concepts, having as a central object a company rather than a human. It is believed that the use of this theory's concepts as a management model is adequate for small companies, for these concepts are easy to understand and have a high practical application that can be implemented in steps.

Furthermore, with basis on what was exposed, the development of a management model that is simple and practical and can be applied in steps was initialized, focusing on MSEs for testing on the Brazilian graphic industry. We hope to present this model for application in a next publication.

  • Self realization needs: is the highest level of humans' motivations. Consists in enjoying to the fullest the human potential; to do what one wants, what one likes what one knows.


Teuvo Uusitalo
email: teuvo.uusitalo@vtt.fi

Jyri Hanski
email: jyri.hanski@vtt.fi

Markku Reunanen
email: markku.reunanen@vtt.fi

Susanna Kunttu
email: susanna.kunttu@vtt.fi

Support for Life Cycle Decision-Making in Sustainable Manufacturing -Results of an Industrial Case Study

Keywords: sustainability, manufacturing, life cycle cost, case study 1

des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Introduction

Sustainability and the analysis of life cycle costs have received considerable attention in the manufacturing industry lately. Procurement and supply chain are in central position in achieving sustainability and are increasingly being demanded to contribute to goals of sustainable development [START_REF] Miemczyk | Sustainable purchasing and supply management: a structured literature review of definitions and measures at the dyad, chain and network levels[END_REF][START_REF] Meehan | Sustainable procurement practice[END_REF][START_REF] Srivastava | Green supply-chain management: a state-of-the-art literature review[END_REF]. Supply chain management studies have emphasised the benefits of sustainability in the form of risk reduction and performance enhancement [START_REF] Jayaraman | Supply chain management in a sustainable environment[END_REF][START_REF] Zhu | Relationships between operational practices and performance among early adopters of green supply chain management practices in Chinese manufacturing enterprises[END_REF]. It is generally believed that assessing the sustainability of the system requires holistic information on the life cycle costs of the system. However, according to the interviews made for this study, the use of life cycle cost as a procurement criterion instead of just the acquisition price is still not a predominant practice among procurers. The main reason for using acquisition price as a main criterion is usually rooted in the preferences of the procurement department.

Miemczyk et al. [START_REF] Miemczyk | Sustainable purchasing and supply management: a structured literature review of definitions and measures at the dyad, chain and network levels[END_REF] lists social, environmental and economic measures found in a literature review on sustainable procurement and supply management. The following list includes some of the economic and environmental measures: generic internal processes such as supplier selection and assessment (material, waste, recycling); cost of implementing sustainability practices; inclusion of sustainability criteria in design of products; measurement and control of energy use and greenhouse gas emissions; life cycle analysis principles (LCA); developing activities at procurement strategy level to support sustainability; and developing sustainable products together with suppliers.

Procurement decisions are an important application area for life cycle cost related decision-making. A product system's life cycle is characterized by three phases: beginning of life (BOL), including design and production, middle-of-life (MOL), including use, service and maintenance and end-of-life (EOL), characterized by various scenarios such as reuse of the product and components, refurbishing, material reclamation and, finally, disposal [START_REF] Kiritsis | How closed-loop PLM can improve knowledge management over the complete product lifecycle?[END_REF].

Dowlatshahi argues that most of the total life cycle cost of a product is committed during the design stage [START_REF] Dowlatshahi | Product design in a concurrent engineering environment: an optimization approach[END_REF]. The total costs can be reduced by giving due consideration to life cycle cost issues early in the design. LCC analysis provides the framework for specifying the estimated total incremental costs of the development, production, usage and retirement of a particular item. [START_REF] Asiedu | Product life cycle cost analysis: State of the art review[END_REF] Tools should be developed to allow a precise estimation of the whole life cycle impact and costs of a product. These tools should be used during the design process to gather information from the real history of existing products. [START_REF] Garetti | Sustainable manufacturing: trends and research challenges[END_REF] An important step in LCC analysis is the classification of the analysis objectives and the bounding of the problem so that it can be studied efficiently and in a timely manner. LCC analysis can be used, for instance, in the following decision-making situations [START_REF] Asiedu | Product life cycle cost analysis: State of the art review[END_REF]:  decisions on system maintenance concepts and logistics support policies  decisions on equipment design configuration  decisions on procurement sources and the selection of a supplier for a given item  decisions on maintenance plans  decisions on product disposal and recycling methods The gap for this study was identified as follows: there is a need to develop a tool for explaining life cycle costs of solutions. Such tools do not currently exist at least according to the interviewees made for this study. Also, there is a need to increase the transparency of decision-making by informing customers about the costs of the solutions when taking into consideration the whole life cycle. This benefits both the supplier and the customer in forms of showing the total costs of the system and selecting the system with the lowest total costs. Typically, purchasing price is only a small fraction of the whole life cycle costs. In addition, reported cases of testing such a tool are scarce. Thereby, the objectives of this study are:  To describe a decision support tool for a solution provider and the need for such a tool  To test the tool with customers  To identify further development needs for the tool

Methodology

The research method applied was a qualitative case study. The research data were collected in workshops with the case company and through structured interviews with the case company's customers. The case-specific LCC prototype tool was first developed in close co-operation with the case company. The LCC tool was then tested with key customers of the case company. Testing approach is described in detail in chapter 4.1.

The case company is a small company providing power supply systems to the energy, ICT, transport and process industries. Case company's main focus is on solutions for energy producers and industrial plants. Its battery back-up systems are necessary for guaranteeing the 24/7 operation of critical devices also at any failure situations of the electrical mains network. Case company's products are typically customized solutions for its B-to-B customers, who are project suppliers of larger systems and integrate the solutions delivered by the case company to their own offerings to end-users.

The developed tool is a prototype and its main objective is to demonstrate how LCC calculations can be done and used in practise. The development of the tool has been an iterative process conducted in close co-operation between the case company and researchers. Researchers who were responsible for the development of the tool made the first version of the tool according to the requirement specifications defined at the outset of the development work. Then, during the development process feedback meetings were held on a regular basis between case company personnel and researchers.

LCC tool description

Figure 1 outlines the development processes of a company as part of the life cycle for B to B products that are typically delivered by establishing a delivery project with the customer. A company that follows this model develops a product portfolio at its own expense and then establishes projects with clients to sell and deliver products that are based on the elements of their product portfolio and are configured and designed to meet needs of the particular customer. LCC tool was originally meant to be utilised in delivery project negotiations with potential customers (External use of LCC calculations in Figure 1) to serve the case company's need to explain higher purchasing price with lower life cycle costs and more sustainable solutions. During the LCC tool development and testing the case company also used the tool to analyse the elements of their product portfolio which elicited new ideas to improve the product from the life cycle perspective (Internal use of LCC calculations in Figure 1). The use of the LCC tool can be described as a process with following steps:

1. Define the possible solutions that meet the customer's technical requirements and that are options to be analysed. 2. Populate the LCC tool with input data, i.e. give numerical values to the relevant cost parameters for current case. These include preventive maintenance (e.g. cost of person hours/task), corrective maintenance (e.g. MTBF, cost of unavailability), unavailability (e.g. cost/time unit), and disposal (e.g. cost of system disposal) 3. Calculate point estimates of life cycle costs. This is done automatically by the LCC tool. 4. Assess the uncertainty of numerical values of cost parameters given in the step 2.

Uncertainty is expressed by statistical distributions defined by a graphical tool implemented in the LCC tool. 5. Calculate expected variation of life cycle costs based on statistical distribution given in the step 4. This is done automatically by the LCC tool. 6. Assess the results and compare the options using result indicators from the LCC calculation. 7. Make the decision for the current case based on economic criteria. For multivariate analysis other criteria can be used to support the decision. MS Excel was chosen as the technical platform for the LCC tool as MS Excel is widely used in companies. The LCC tool is described in greater detail in [START_REF] Panarese | Demonstration of SustainValue outputs in different environments[END_REF].

4

Results of LCC tool testing

Testing approach

The LCC tool testing had two goals. The first goal is to test the tool from a technical point of view to ensure that the created software works correctly. The second, and in this case a more important, goal is to test the usefulness and usability of the LCC tool;

i.e. the potential of the LCC tool to support purchase decisions of the customers. Technical software testing has been done by researchers and case company personnel. The developed tool is a prototype and its main objective is to demonstrate how LCC calculations can be done and used in practise. Thus comprehensive software tests have not been conducted. Technical software tests have been done only to ensure that the tool works properly if user acts as expected. No systematic checks for e.g. wrong input data have been done. In practise technical software testing has been done in conjunction with internal testing at the case company by documenting any identified unexpected behaviour of the tool.

In order to get feedback from the usefulness and usability of the LCC tool in external use, tests were organized with case company's customers. In all, ten persons from seven different companies participated in the test sessions. The first test session was held with three representatives of company 1. General feedback from the conducted test session was positive and the idea of focusing more on life cycle cost than mere acquisition cost was welcomed. The tool was seen a promising way to support life cycle cost based decision-making. The test session, however, failed in the sense that the test persons felt unable to give answers to most of the detailed questions concerning the usefulness and usability of the tool. The tool was demonstrated to the test persons by explaining the basic functionalities of the tool and by showing what kind of results will be received when the tool is populated with input data. The conducted test session revealed the importance of a well-designed test case that would be understood by the test persons.

The subsequent test sessions with test persons from companies 2 -7 were supported by a test case description of four case company product options each provided with a representative input data set. The selected case system was a 110 kW power supply system which is typically used in power stations. The options to be compared by using the LCC tool were labelled as follows:

1. S1 -Modular solution 2. S2 -Modular solution + solar panels 3. S3 -Modular solution, no-good quality battery type 4. S4 -Conventional solution Figure 2 presents a summary of the comparison of the test case options. The summary was made available to the test persons by the LCC tool. In each test session the same improved test case was used to demonstrate the use of the LCC tool to the test persons from companies 2 -7. After the demonstration the same set of questions that concerned the usefulness and usability of the LCC tool was asked from the test persons to generate deeper understanding on the potential of the LCC tool to support purchase decisions. This improved way of demonstrating the LCC tool to test persons seemed to greatly improve the ability and willingness of the test persons to answer the questions.

Results of the testing

Regarding the usefulness of the LCC tool the test persons were asked to give their overall assessment on a scale 1 -5. The average score was 4 individual points ranging from 3,25 to 5. The test persons seemed to appreciate case company's efforts to develop a tool that would support open discussions on sustainability and life cycle costs between suppliers and customers. None of the test persons had seen a corresponding tool being used by other companies for the same purpose even though life cycle cost often appears as an important aspect in marketing material. The test persons were of the opinion that the ability of a supplier to make life cycle cost information available to the customer can positively influence on who will be chosen as a supplier. The tool was felt especially useful when used in cooperation between supplier and customer. One of the answers to a question whether the results that can be achieved by using the tool are worthwhile the effort needed was that potential savings from the use of the tool would often justify several days to be used for the LCC studies. Three test persons pointed out that selling and consulting customers always take time and tools that support these efforts are welcomed. One of the test persons pointed out the availability of input data and efforts that would facilitate data retrieval.

Regarding the usability of the LCC tool the test persons were asked to give their overall assessment on a scale 1 -5. The average score was 4,25 individual points ranging from 3,75 to 5. Answers to the question whether the key performance indicators of the LCC tool are relevant, and whether the results are clearly presented to the user of the tool were positive with one exception. One of the test persons felt that he would need more experience on the use of the tool in order to be able to answer the question. Lack of experience also seemed to hamper the ability of the test persons to answer the questions that concerned the reliability of the results of the tool. Specific questions dealt with the availability of reliable input data and whether all relevant cost factors were included in the cost structure of the tool. One of the test persons was of the opinion that it is easy to find input data that is reliable enough. One of the test persons pointed out that the main purpose of this kind of a tool is to be indicative of major differences between the compared options. One of the test persons in turn pointed out that it is easy to update the comparisons when improved data becomes available. The rest of the test persons felt it hard to express their opinion due to lack of experience.

One of the usability questions concerned the number of options that can be compared by the LCC tool during one session. The current number of options is five and it was considered sufficient by all test persons. One of the test persons, however, noted that he had experience on acquisition projects where the number of options to be compared had been higher. This challenge can be overcome by the current version of the LCC tool by running a new session to compare another 2 -5 options.

As a final question regarding the usability of the tool the test persons were asked whether the tool is simple enough and easy to use and whether the test persons would be interested in using the tool by themselves. All test persons gave a positive answer to these questions.

Conclusions

The test results indicate that the LCC tool is useful especially when used in cooperation between the supplier and a customer. The developed LCC tool provides information to allow estimation of the life cycle impact and costs of a product. This supports decision making related to equipment design configuration, procurement sources, selection of suppliers, maintenance plans and product disposal. So far the LCC tool has been in test phase and exploited in the preparation of a few offers only. Yet there is no proof of that case company would already have received new orders or new customers by applying the new tool. Case company sees that main benefits of the tool will be achieved in the future when the tool will be fully exploited in the negotiations with customers and in the development of own product portfolio.

The LCC tool still needs development before all benefits from the tool are achievable. Future development possibilities include a web service based on the developed tool combined with a database. With a web service company's customers can make their own calculations and comparisons which can be a competitive advantage for the company because their competitors currently fail to provide corresponding services. Adding a database behind the tool reduces the time needed for data input and enables other than case company experts use the tool. In addition social impacts of the solutions could be included in the tool so that all aspects of sustainability are taken into account.

Fig. 1 .

 1 Fig. 1. Life cycle cost calculations can be utilised internally in the company or externally with customers.

Fig. 2 .

 2 Fig. 2. Summary of the comparison of the test case options (Source: Panarese et al. (2014), p. 73).

Acknowledgements:

The research leading to these results has received funding from the European Community's Seventh Framework Programme (FP7, 2007-2013) under grant agreement 262931 and Tekes -the Finnish Funding Agency for Innovation. The authors wish to acknowledge the European Commission and Tekes for their support.


N Carvalho

B F Giannetti

F Agostinho

C M V B Almeida

Product change in a small company: effects on eco-price and global productivity

Keywords: emergy, automotive aftermarket, resource use, eco-price

The notion of supply chain thinking working to reduce the environmental and socioeconomic burden associated with a manufactured product or selection of products throughout their value chain was recently recognized. However, there are also several types of small businesses that arise in the sphere of influence of large supply chains in order to fill gaps or serve customers with special needs, which have not been considered or assessed. These small companies, in general, have little or none influence on decisions made along the entire supply chain, and have to adapt their production processes induced by decisions made by the leading companies within the chain. This work assesses the changes in the environmental resource use of a small company operating in the Brazilian automotive aftermarket using emergy synthesis and confirms the idea that the supply chain thinking works to reduce the environmental reducing the burden associated with products manufacturing within the value chain. The simulation performed for the period 2014-2025, within the company's business plan, shows that the sooner the exchange of products is made, the greater the profits of the company with regard to eco-efficiency and environmental responsibility.

Introduction

Manufacturing activities are among the largest contributors for mankind's usage of resources. With the expansion in economic activities, environmental concerns are gaining increasing awareness and environmental actions are developing to preventive approaches. Recently, the adoption of more holistic strategies by authorities and companies, in which all energy and resource use throughout the products' value chain are examined, has been recognized. Thus, the notion of supply chain thinking works to reduce the environmental and socioeconomic burden associated with a manufactured product or selection of products throughout their value chain. In this context, there are also several types of small businesses that arise in the sphere of influence of large supply chains in order to fill gaps or serve customers with special needs. These small companies, in general, have little or none influence on decisions made. Decisions made by the leading companies within the chain end up causing effects, which may or may not be positive, both with regard to the revenue of these small businesses, as the environmental impact they may cause individually. To provide evaluation external to the economy, and at the same time, adherent to the fundamental laws of thermodynamics, an environmental accounting method for energy invested in environmental and human systems, called emergy synthesis, was developed by [START_REF] Odum | Environmental Accounting: Emergy and Environmental Decision Making[END_REF]. This method of valuation recognizes the relationships between nature's production of raw materials and their consumption by mankind to be quantified in an equivalent physical unit, which can be then translated into monetary terms. Emergy synthesis has been successfully used to evaluate manufacture processes. [START_REF] Cao | Feng The Emergy Analysis of Multi-Product Systems Trans IChemE[END_REF] analyzed the resource utilization and environmental performance of a multi-product system, which was divided into two categories: inseparable multi-product systems and semi-independent multi-product systems. These authors concluded that if the product belongs to an inseparable multiproduct system, its emergy equals that for the entire system, but if it belongs to a semi-independent multi-product system, inputs must be shared. Announcing a new method, based upon emergy synthesis, [START_REF] Geng A | Sergio Ulgiati c,2, Joseph Sarkis d,3 Emergy analysis of an industrial park: The case of Dalian[END_REF] highlight the internal relations among the different subsystems and components. The emergy-based method provides insight into the environmental performance and sustainability of an industrial park. Results from Dalian Economic Development Zone case show the potential of emergy synthesis method at the industrial park level for environmental policy making. Emergy advantages and limitations are discussed for future research. The impact of waste emissions on the environment was evaluated by [START_REF] Mua | Improved emergy indices for the evaluation of industrial systems incorporating waste management[END_REF],who propose an amplification factor to improved emergy indicator. To illustrate the usefulness and highlight their superiority over standard indices, the improved emergy indicators were used to evaluate the interaction between a commercial polyethylene production process incorporating waste management and its surrounding environment. In a more comprehensive study, [START_REF] Giannetti | Almeida Cleaner production practices in a medium size gold-plated jewelry company in Brazil: when little changes make the difference[END_REF] reports the experiences of a medium size gold-plated jewelry company, located in São Paulo, Brazil, in order to reduce waste and pollution. Actions taken, the changes that have been introduced, their cost-effectiveness and the additional benefits accomplished were presented. The results of a waste minimization program and of a Cleaner Production intervention were complemented with the use of global scale performance indicators (Material intensity, MIs, and Emergy accounting), which have shown that little changes within the company reduce upstream impacts and that benefits to the environment are greater than that observed in the company's neighborhood. Human health and environmental concerns were considered at in evaluating the options to reduce or eliminate lead from the manufacturing environment is its replacement with lead-free alloys [START_REF] Almeida | Giannetti Assessing the replacement of lead in solders: effects on resource use and human health[END_REF]. Applying emergy synthesis and the DALY indicator (Disability Adjusted Life Years) to assess the impact of manufacturing soft solder showed that more resources are used to produce one ton of lead-free solders than to produce one ton of tin-lead solders, with and without the use of consumer waste recovered through a reverse logistics system. The assessment of air emissions during solder production shows that the benefits of the lead-free solution are limited to the stages of manufacturing and assembling. The tin-lead solder was pointed as the best option in terms of resource use efficiency and with respect to emissions into the atmosphere when the entire supply chain is considered. The goal of the company is to consolidate its presence in the automotive supply chain in the coming years, totally substituting the production of carburetor gaskets for electronic injection ones till 2025. The objective of this work is to assess and foresee the changes in the environmental resource use of a small company operating in the Brazilian automotive aftermarket during the process of product change induced by the main supply chain.

Company description

JP JOINTS started its activities for the automotive aftermarket in 1992, with a distribution chain that requires a spread of products and services from suppliers. The company specialty is automotive sealing products, which involve more than 1,500 items this market. The company, which started its activities by providing spare gaskets for carburetor engines, had to adapt to the new demand for gaskets for engines with electronic fuel injection. Today, the leading products of the company are carburetor and electronic injection gaskets, with a production of more than a million units per year. Figure 1 shows the leading gasket models used for replacement in old engines and the substitute for vehicles with electronic injection.

Methods

Emergy is defined as the available energy previously required, directly and indirectly, through input pathways to make a product or service [START_REF] Odum | Environmental Accounting: Emergy and Environmental Decision Making[END_REF]. The emergy evaluation was performed for the conversion of all contributions received by the production system (metals, energy, oil, and currency) on a single base of measurement (sej). The effect of the product change can thus be compared regarding efficiency in resource use, productivity, environmental burden and global productivity. The evaluation procedure for the system was performed by means of data collection through on the formal documents of purchase, in the year 2013, accordingly to the following steps: (i) study of the context in which the system is inserted; (ii) definition of the system under study including its limits for investigation and description of manufacturing processes; (iii) execution of the mass balance and construction of energy flows diagram; (iv) construction of the emergy tables with data collected; and (v) discussion for future management actions. For each type of gasket, the quantities of electricity consumed, water, paper and cardboard, lubricating oil, labor, were calculated. The quantities of materials used in the implantation of the system were accounted for by considering its useful life. Unit Emergy Values (UEVs) used in this text are mostly taken from the literature, and are relative to the 15.83 x 10 24 seJ/year baseline [START_REF] Odum | The energetic basis for valuing eco system services[END_REF]. The Emprice [START_REF] Odum | Environmental Accounting: Emergy and Environmental Decision Making[END_REF] or eco-price [START_REF] Campbell | The eco-price: How environmental emergy equates to currency[END_REF] have the purpose of more precisely representing the value of environmental resources than the alternative approach of "willingness to pay". The Emprice is the quotient of emergy to dollars of the area where the system is inserted. The emergy to dollar ratio of the State of São Paulo is 1.7 x 10 12 sej/U$ [START_REF] Odum | The energetic basis for valuing eco system services[END_REF]. The Emergy to dollar ratio of the company is also calculated, by the quotient between the total emergy and the company's revenues. The Global Productivity (GP) was calculated similarly to common productivity, which is the ratio of inputs and outputs. Estimated in emergy terms, through the ratio energy to emergy, GP considers resources, energy and services of the biosphere embedded into the UEVs, and consequently is broader than productivity usually calculated.

Results

Figure 2 shows the energy diagram of the company. Table 1 shows the emergy environmental accounting of the company in 2013. This year, equal amounts of both types of joints were produced. However, the emergy spent in the production of carburetor kits was two times greater that used to produce the same amount of electronic injection ones. The emergy costs of the firm, represented by the annual cost of facility building, offices and machinery, account for only 7% of the total annual cost. The production of the carburetor kit (67,4% of the total emergy) and, as expected, the major contribution for the total emergy comes from the Kevlar gaskets, followed by the cellulose ones. The total emergy of the company in 2013 accounts for all the resources and energy required to produce 480,000 kits of gaskets for carburetor and electronic injection engines (Tab. 2). The UEVs, which translate the use of energy and resources in emergy terms per energy unit of product, shows that it takes approximately the double of emergy to produce one carburetor kit. This is unfavorable both to the environment and the company as the carburetor kit is sold by U$2.00 while the electronic injection kit by U$3.50. The kits' EMR also show that less emergy is used to produce electronic injection kits per unit of final product. 2.01 x 10 12 5.82 x 10 11 1.10 x 10 12 Revenues (U$/year) 480,000 840,000 1,320,000 *The Emprice is the quotient of emergy to dollars (1.7 x 10 12 sej/U$, [START_REF] Odum | The energetic basis for valuing eco system services[END_REF] of the area where the system is inserted. **The emergy to dollar ratio of the company is also calculated, by the quotient between the total emergy and the company's revenues.

Since the company's plans are to reduce gradually the production of carburetor kits with the end in 2025, a predictive accounting was performed to assess the impact of this managerial decision in the environmental accounting of the company in the next years. The simulation took into account some factors, which were foreseen:  the reduction in the number of carburetor kits would be compensated with the production of electronic injection ones;  the reduction of electricity use, due to the reduced number of cutting operations, was calculated and accounted in proportion to the number and kind of kits produced;  the reduction of labor force, in 2020, was estimated in proportion to the number and kind of kits produced;  the price of the kits was maintained constant.

Table 3 shows the results of the environmental accounting of the company till 2025. It is clear that as the percentage of electronic injection kits increase, the total emergy of the company decreases along with the use of energy and materials to produce one unit of product (UEVs). The Emprice, which translates the emergy costs into currency values, also decreases by 35%, while the company`s revenues increase by 24%. It is also remarkable that the change of products, despite induced by the larger firms in the supply chain, may bring additional benefits to JP JUNTAS. Figure 2 shows that the emergy embedded into products might decrease by 31% in 2025. This emergy savings will be available to other uses within the biosphere.

A decrease of 17% in the emergy costs for maintenance, use of auxiliary materials and labor is foreseen, and the use of packaging materials is expected to significantly diminish by more than 80%, while the company's revenues increase. In regard to the emergy costs represented into currency values, results shown in Figure 3 make clear that the product change will benefit not only the company, reducing the environmental costs by 35%, but also that the global productivity will increase by 55%, due to the lesser use of raw, auxiliary and packaging materials and energy savings. All results show that a technological change that occurred elsewhere in the supply chain can have beneficial effects on small businesses that exist and survive around the main chain. The gains due to increased global productivity benefit not only entrepreneurs and small business owners, but also the environment, since part of saved resources and energy can be used for other purposes (Fig. 4). The Emergy/Revenue relationship, which decreases by 48%, shows that the product change of makes the company more eco-efficient, as it profits more with less use of resources and energy.

Conclusions

The assessment of a small company in the Brazilian automotive aftermarket confirms the idea that the supply chain thinking works to reduce the environmental the burden associated with products manufacturing within the value chain. Results show that product change in the small company induced by a technological change in the main supply chain can lead to environmental and economic benefits. Social benefits, which seem disadvantaged due to cutting of manpower for 2010, may be compensated if they are reassessed in the light of the implementation of a staff training program, which may increase the possibility of these workers to get better jobs or perform duties of greater responsibility in the company. The simulation results for the period 2014-2025, within the company's business plan, shows that the sooner the exchange of products is made, the greater the profits of the company with regard to ecoefficiency and environmental responsibility.

Figure 1 .

 1 Figure 1. Carburetor (left) and electronic injection (right) kits produced by the company.

Figure 2 .

 2 Figure 2. Energy system diagram of JP juntas.

Figure 2 .

 2 Figure 2. Emergy into products, maintenance, auxiliary materials, labor and packaging materials from 2014 to 2025.

Figure 3 .

 3 Figure 3. Cost/Benefit and Global Productivity of JP JUNTAS from 2014 to 2025.

Figure 4 .

 4 Figure 4.Figure 3. Emergy/Revenue and Global Productivity of JP JUNTAS from 2014 to 2025.

Table 1 .

 1 Emergy environmental accounting of JP Juntas in 2013.

		Item	Quant.	Unit	UEVs/(sej/unit)	Emergy/(sej/year)	%
		Facility building
	1	Concrete	2.62 x 10 7	g	1.23 x 10 9	3.22 x 10 16	2.4
	2	Steel	7.85 x 10 5	g	5.31 x 10 9	4.17 x 10 15	0.3
	3	Wood	5.32 x 10 5	g	4.04 x 10 8	2.15 x 10 14	<0.1
		Offices
	4	Plastic	1.86 x 10 4	g	3.80 x 10 8	7.07 x 10 12	<0.1
	5	Copper	4.54 x 10 3	g	6.80 x 10 10	3.09 x 10 14	<0.1
	6	Steel	1.64 x 10 6		5.31 x 10 9	8.71 x 10 15	0.6
	7	Glass	2.00 x 10 3	g	8.40 x 10 8	1.68 x 10 12	<0.1
		Production plant
	8	Plastic	3.76 x 10 5	g	3.80 x 10 8	1.43 x 10 14	<0.1
	9	Steel	8.92 x 10 6	g	5.31 x 10 9	4.74 x 10 16	3.5
		subtotal 1				9.30 x 10 16	7
		Carburetor kit
	10	Water	8.48 x 10 7	g	6.64 x 10 5	5.63 x 10 13	<0.1
	11	Electricity	2.30 x 10 11	J	1.28 x 10 5	2.94 x 10 16	2.2
	12	Labor	6.20 x 10 9	J	1.15 x 10 7	7.13 x 10 16	5.2
	13	Lubricant	8.65 x 10 9	J	5.91 x 10 4	5.11 x 10 14	<0.1
	14	Rubber (o'rings)	9.60 x 10 4	g	2.10 x 10 4	2.02 x 10 9	<0.1
	15	Copper (diaphragms and coils)	8.64 x 10 5	g	6.80 x 10 10	5.88 x 10 16	4.3
	16	Zinc (diaphragms and coils)	1.30 x 10 6	g	6.80 x 10 10	8.81 x 10 16	6.5
	17	Rubber tubes	1.68 x 10 6	g	2.10 x 10 4	3.53 x 10 10	<0.1
	18	Cellulose paper	2.78 x 10 7	g	3.90 x 10 9	1.09 x 10 17	8.0
	19	Red Kevlar	1.34 x 10 6	g	1.25 x 10 10	1.68 x 10 16	1.2
	20	Green Kevlar	3.76 x 10 7	g	1.25 x 10 10	4.70 x 10 17	34.6
	21	Paper	4.80 x 10 5	g	3.90 x 10 9	1.87 x 10 15	0.1
	22	Cardboard	1.58 x 10 6	g	3.90 x 10 9	6.18 x 10 15	0.5
	23	Label	2.40 x 10 5	g	3.90 x 10 9	9.36 x 10 14	0.1
	24	Blister	5.04 x 10 3	g	3.80 x 10 8	1.92 x 10 12	<0.1
	25	Plastic bag	2.38 x 10 5	g	3.80 x 10 8	9.03 x 10 13	<0.1
		subtotal 2				9.16 x 10 17	67.4
		Electronic injection kit
	26	Water	8.48 x 10 7	g	6.64 x 10 5	5.63 x 10 13	<0.1
	27	Electricity	9.84 x 10 10	J	1.28 x 10 5	1.26 x 10 16	0.9
	28	Labor	6.20 x 10 9	J	1.15 x 10 7	7.13 x 10 16	5.2
	29	Lubricant	8.65 x 10 9	J	5.91 x 10 4	5.11 x 10 14	<0.1
	30	Rubber (o'rings)	1.34 x 10 6	g	2.10 x 10 4	2.82 x 10 10	<0.1
	31	Green Kevlar	2.42 x 10 7	g	1.25 x 10 10	3.02 x 10 17	22.3
	32	Paper	4.80 x 10 5	g	3.90 x 10 9	1.87 x 10 15	0.1
	33	Cardboard	1.58 x 10 6	g	3.90 x 10 9	6.18 x 10 15	0.5
	34	Label	2.40 x 10 5	g	3.90 x 10 9	9.36 x 10 14	0.1
	35	Blister	9.60 x 10 4	g	3.80 x 10 8	3.65 x 10 13	<0.1
	36	Plastic bag	1.80 x 10 5	g	3.80 x 10 8	6.84 x 10 13	<0.1
		subtotal 3				4.43 x 10 17	32.6

Table 2 .

 2 Summary of emergy environmental accounting of JP Juntas in 2013.

	Carburetor	Electronic injection	Total

Table 2 .

 2 Summary of emergy environmental accounting of JP Juntas in the period of 2014 to 2025.

		2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
	% Electronic injection gasket emergy 37	41	45	50	54	60	64	70	77	84	92	100
	Total emergy x 10 18 (sej/year)	1.32 1.28 1.24 1.20 1.16 1.12 1.05 1.01 0.97 0.93 0.89 0.85
	UEV x 10 12 (sej/kit)	2.74 2.66 2.58 2.50 2.42 2.34 2.19 2.11 2.02 1.94 1.86 1.77
	EmPrice x 10 6 (Em$/year)	0.8	0.8	0.7	0.7	0.7	0.7	0.6	0.6	0.6	0.5	0.5	0.5
	Revenues x 10 6 (U$/year)	1.35 1.38 1.41 1.44 1.47	1.5	1.53 1.56 1.59 1.62 1.65 1.68