Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing

Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

Self Cooled Lead Lithium blanket and reactor for HiPER

Within the frame of the HiPER reactor, we propose and study a Self Cooled Lead Lithium blanket with two different cooling arrangements of the system First Wall – Blanket for the HiPER reactor: Integrated First Wall Blanket and Separated First Wall Blanket. We compare the two arrangements in terms of power cycle efficiency, operation flexibility in out-off-normal situations and proper cooling and acceptable corrosion. The Separated First Wall Blanket arrangement is superior in all of them, and it is selected as the advantageous proposal for the HiPER reactor blanket. However, it still has to be improved from the standpoint of proper cooling and corrosion rates

Fracture strength of drilled wafers: study of the stress concentration factor and determination of the weibull distribution of the fracture stress

In the photovoltaic field, the back contact solar cells technology has appeared as an alternative to the traditional silicon modules. This new type of cells places both positive and negative contacts on the back side of the cells maximizing the exposed surface to the light and making easier the interconnection of the cells in the module. The Emitter Wrap-Through solar cell structure presents thousands of tiny holes to wrap the emitter from the front surface to the rear surface. These holes are made in a first step over the silicon wafers by means of a laser drilling process. This step is quite harmful from a mechanical point of view since holes act as stress concentrators leading to a reduction in the strength of these wafers. This paper presents the results of the strength characterization of drilled wafers. The study is carried out testing the samples with the ring on ring device. Finite Element models are developed to simulate the tests. The stress concentration factor of the drilled wafers under this load conditions is determined from the FE analysis. Moreover, the material strength is characterized fitting the fracture stress of the samples to a three-parameter Weibull cumulative distribution function. The parameters obtained are compared with the ones obtained in the analysis of a set of samples without holes to validate the method employed for the study of the strength of silicon drilled wafers.

Physical characterization of laser interaction and shock generation in laser processing: coupled theoretical-experimental analysis

Outline: • Introduction • Fundamental Physics of the Laser-Plasma Interaction in Laser Shock Processing • Theoretical/Computational Model Description • Some Results. Analysis of Interaction Parameters • Experimental Validation. Diagnosis Setup • Discussion and Outlook

Application of high-intensity short-pulse lasers to the mechanical and surface properties improvement of high reliability metallic components by shock processing

Outline: • Introduction • Process Experimental Setup • Experimental Procedure • Experimental Results for Al2024-T351 and Ti6Al4V - Residual stresses - Tensile Strength - Fatigue Life • Discussion and Outlook - Prospects for technological applications of LSP

Fatigue in laser shock peened open-hole thin aluminium specimens

An experimental study was performed in order to determine the influence of the sequence of operations on the effectiveness of Laser Shock Peening (LSP) treatment in increasing the fatigue performances of open-hole aluminium specimens. Residual stress measurements, fractographic analysis and FEM analysis were performed, indicating the presence of compressive residual stresses on the surface of the treated specimens and tensile residual stresses in the mid-section along the thickness of the specimens. Negative effects on fatigue lives were encountered on the specimens with the hole already present, while positive effect were observed in specimens in which the hole was drilled after LSP treatment. These results indicate that LSP can be a good solution for “in production” application, in which open holes are to be drilled after the LSP treatment. The application in which LSP is used “in service” on structures with pre-existing cut-outs, has proven to be impracticable in the investigated configuration.

Comparative assessment of global irradiation from a satellite estimate model (CM SAF) and on-ground measurements (SIAR): a Spanish case study

An analysis and comparison of daily and yearly solar irradiation from the satellite CM SAF database and a set of 301 stations from the Spanish SIAR network is performed using data of 2010 and 2011. This analysis is completed with the comparison of the estimations of effective irradiation incident on three different tilted planes (fixed, two axis tracking, north-south hori- zontal axis) using irradiation from these two data sources. Finally, a new map of yearly values of irradiation both on the horizontal plane and on inclined planes is produced mixing both sources with geostatistical techniques (kriging with external drift, KED) The Mean Absolute Difference (MAD) between CM SAF and SIAR is approximately 4% for the irradiation on the horizontal plane and is comprised between 5% and 6% for the irradiation incident on the inclined planes. The MAD between KED and SIAR, and KED and CM SAF is approximately 3% for the irradiation on the horizontal plane and is comprised between 3% and 4% for the irradiation incident on the inclined planes. The methods have been implemented using free software, available as supplementary ma- terial, and the data sources are freely available without restrictions.

The DLMT hardware implementation. A comparative study with the DCT and the DWT

In the last recent years, with the popularity of image compression techniques, many architectures have been proposed. Those have been generally based on the Forward and Inverse Discrete Cosine Transform (FDCT, IDCT). Alternatively, compression schemes based on discrete "wavelets" transform (DWT), used, both, in JPEG2000 coding standard and in H264-SVC (Scalable Video Coding) standard, do not need to divide the image into non-overlapping blocks or macroblocks. This paper discusses the DLMT (Discrete Lopez-Moreno Transform) hardware implementation. It proposes a new scheme intermediate between the DCT and the DWT, comparing results of the most relevant proposed architectures for benchmarking. The DLMT can also be applied over a whole image, but this does not involve increasing computational complexity. FPGA implementation results show that the proposed DLMT has significant performance benefits and improvements comparing with the DCT and the DWT and consequently it is very suitable for implementation on WSN (Wireless Sensor Network) applications.

Influencia de la modificación de la estructura cristalina superficial de un aluminio en el valor de su energía superficial, al ser atacado con diferentes tratamientos mecano-químicos

En el trabajo se analizaron las modificaciones que diferentes ataques superficiales empleados para modificar la topografía superficial inducían en la estructura cristalina del sustrato y sus consecuencias en las características termodinámicas de la superficie con vistas a la adhesión. Se consideraron cuatro tipos diferentes de ataques superficiales y se analizaron los efectos que habían producido sobre la energía superficial del sustrato de aluminio. Se comprobó mediante XRD la modificación inducida por los distintos tratamientos en la estructura cristalina del aluminio utilizado como sustrato.

Comparative assessment of global irradiation from a satellite estimate model (CM SAF) and on-ground measurements (SIAR): a Spanish case study

An analysis and comparison of daily and yearly solar irradiation from the satellite CM SAF database and a set of 301 stations from the Spanish SIAR network is performed using data of 2010 and 2011. This analysis is completed with the comparison of the estimations of effective irradiation incident on three different tilted planes (fixed, two axis tracking, north-south hori- zontal axis) using irradiation from these two data sources. Finally, a new map of yearly values of irradiation both on the horizontal plane and on inclined planes is produced mixing both sources with geostatistical techniques (kriging with external drift, KED) The Mean Absolute Difference (MAD) between CM SAF and SIAR is approximately 4% for the irradiation on the horizontal plane and is comprised between 5% and 6% for the irradiation incident on the inclined planes. The MAD between KED and SIAR, and KED and CM SAF is approximately 3% for the irradiation on the horizontal plane and is comprised between 3% and 4% for the irradiation incident on the inclined planes. The methods have been implemented using free software, available as supplementary ma- terial, and the data sources are freely available without restrictions.

The Innovation Sources in Software Engineering: A Systematic Literature Review

During the last century many researches on the business, marketing and technology fields have developed the innovation research line and large amount of knowledge can be found in the literature. Currently, the importance of systematic and openness approaches to manage the available innovation sources is well established in many knowledge fields. Also in the software engineering sector, where the organizations need to absorb and to exploit as much innovative ideas as possible to get success in the current competitive environment. This Master Thesis presents an study related with the innovation sources in the software engineering eld. The main research goals of this work are the identication and the relevance assessment of the available innovation sources and the understanding of the trends on the innovation sources usage. Firstly, a general review of the literature have been conducted in order to define the research area and to identify research gaps. Secondly, the Systematic Literature Review (SLR) has been proposed as the research method in this work to report reliable conclusions collecting systematically quality evidences about the innovation sources in software engineering field. This contribution provides resources, built-on empirical studies included in the SLR, to support a systematic identication and an adequate exploitation of the innovation sources most suitable in the software engineering field. Several artefacts such as lists, taxonomies and relevance assessments of the innovation sources most suitable for software engineering have been built, and their usage trends in the last decades and their particularities on some countries and knowledge fields, especially on the software engineering, have been researched. This work can facilitate to researchers, managers and practitioners of innovative software organizations the systematization of critical activities on innovation processes like the identication and exploitation of the most suitable opportunities. Innovation researchers can use the results of this work to conduct research studies involving the innovation sources research area. Whereas, organization managers and software practitioners can use the provided outcomes in a systematic way to improve their innovation capability, increasing consequently the value creation in the processes that they run to provide products and services useful to their environment. In summary, this Master Thesis research the innovation sources in the software engineering field, providing useful resources to support an effective innovation sources management. Moreover, several aspects should be deeply study to increase the accuracy of the presented results and to obtain more resources built-on empirical knowledge. It can be supported by the INno- vation SOurces MAnagement (InSoMa) framework, which is introduced in this work in order to encourage openness and systematic approaches to identify and to exploit the innovation sources in the software engineering field.

Automatización de la producción y su control: análisis de imágenes.

Se analizan los diferentes sistemas automáticos no destructivos que controlan en tiempo real diferentes características de la madera y con especial incidencia en las técnicas de análisis de imágenes, indicando los principales sistemas que se aplican en la industria maderera, bien a nivel de investigación o incluso los sistemas que ya tienen uso comercial.

Public Private Partnerships in the Humanitarian Aid

This master thesis is intended to perform an exploratory approach for the potential to Public-Private Partnerships as a tool for advanced collaboration between businesses and the cooperation system in the specific context of humanitarian action. It intends to conduct a case study analysis of representative interactions between the public and private actors in the humanitarian aid, and in conjunction with a profound revision of the existing literature, creates a set of conclusions and recommendations that can serve as a prototype for possible inclusion guide the private sector in humanitarian action through new paradigms that go beyond the classical donor-recipient model.

Metamodelo para la definición, implantación y mejora de los procesos de gestión de proyectos

En los últimos años hemos sido testigos de la creciente demanda de software para resolver problemas cada vez más complejos y de mayor valor agregado. Bajo estas circunstancias, nos podemos hacer la siguiente pregunta: ¿Está preparada la industria de software para entregar el software que se necesita en los próximos años, de acuerdo con las demandas del cliente? Hoy en día, muchos expertos creen que el éxito de esta industria dependerá de su capacidad para gestionar los proyectos, las personas y los recursos. En este sentido, la gestión de proyectos es un factor clave para el éxito de los proyectos software en todo el mundo. Además, considerando que las Pequeñas y Medianas Empresas de software (PYMEs) representan el 99,87% de las empresas españolas, es vital para este tipo de empresas la implementación de los procesos involucrados con la gestión de proyectos. Es cierto que existen muchos modelos que mejoran la eficacia de la gestión de proyectos, pero la mayoría de ellos se centra únicamente en dos procesos: la planificación del proyecto y la monitorización y control del proyecto, ninguno de los cuales a menudo es asequible para las PYMEs. Estos modelos se basan en el consenso de un grupo de trabajo designado para establecer cómo debe ser gestionado el proceso software. Los modelos son bastante útiles ya que proporcionan lineamientos generales sobre dónde empezar a mejorar la gestión de los proyectos, y en qué orden, a personas que no saben cómo hacerlo. Sin embargo, como se ha dicho anteriormente, la mayoría de estos modelos solamente funcionan en escenarios dentro de las grandes empresas. Por lo tanto, es necesario adaptar los modelos y herramientas para el contexto de PYMEs. Esta tesis doctoral presenta una solución complementaria basada en la aplicación de un metamodelo. Este metamodelo es creado para mejorar la calidad de los procesos de la gestión de proyectos a través de la incorporación de prácticas eficaces identificadas a través del análisis y estudio de los modelos y normas existentes relacionadas con la gestión de proyectos. viii ProMEP – Metamodelo para la gestión de proyectos Por lo tanto, el metamodelo PROMEP (Gestión de Proyectos basada en Prácticas Efectivas) permitirá establecer un proceso estándar de gestión de proyectos que puede adaptarse a los proyectos de cada empresa a través de dos pasos: En primer lugar, para obtener una fotografía instantánea (o base) de los procesos de gestión de proyectos de las PYMEs se creó un cuestionario de dos fases para identificar tanto las prácticas realizadas y como las no realizadas. El cuestionario propuesto se basa en el Modelo de Madurez y Capacidad Integrado para el Desarrollo v1.2 (CMMI-DEV v1.2). Como resultado adicional, se espera que la aplicación de este cuestionario ayude a las PYMEs a identificar aquellas prácticas que se llevan a cabo, pero no son documentadas, aquellas que necesitan más atención, y aquellas que no se realizan debido a la mala gestión o al desconocimiento. En segundo lugar, para apoyar fácilmente y eficazmente las tareas de gestión de proyectos software del metamodelo PROMEP, se diseñó una biblioteca de activos de proceso (PAL) para apoyar la definición de los procesos de gestión de proyectos y realizar una gestión cuantitativa de cada proyecto de las PYMEs. Ambos pasos se han implementado como una herramienta computacional que apoya nuestro enfoque de metamodelo. En concreto, la presente investigación propone la construcción del metamodelo PROMEP para aquellas PYMEs que desarrollan productos software de tal forma que les permita planificar, monitorizar y controlar sus proyectos software, identificar los riesgos y tomar las medidas correctivas necesarias, establecer y mantener un conjunto de activos de proceso, definir un mecanismo cuantitativo para predecir el rendimiento de los procesos, y obtener información de mejora. Por lo tanto, nuestro estudio sugiere un metamodelo alternativo para lograr mayores niveles de rendimiento en los entornos de PYMEs. Así, el objetivo principal de esta tesis es ayudar a reducir los excesos de trabajo y el tiempo de entrega, y aumentar así la calidad del software producido en este tipo de organizaciones. Abstract In recent years we have been witnessing the increasing demand for software to solve more and more complex tasks and greater added value. Under these circumstances, we can ourselves the following question: Is the software industry prepared to deliver the software that is needed in the coming years, according to client demands? Nowadays, many experts believe that the industry’ success will depend on its capacity to manage the projects, people and resources. In this sense, project management is a key factor for software project success around the world. Moreover, taking into account that small and medium-sized software enterprises (SMSe) are the 99.87% of the Spanish enterprises, it is vital for this type of enterprises to implement the processes involved in project management. It is true that there are many models that improve the project management effectiveness, but most of them are focused only on two processes: project planning and project monitoring and control, neither of which is affordable for SMSe. Such models are based on the consensus of a designated working group on how software process should be managed. They are very useful in that they provide general guidelines on where to start improving the project management, and in which order, to people who do not know how to do it. However, as we said, the majority of these models have only worked in scenarios within large companies. So, it is necessary to adapt these models and tools to the context of SMSe. A complementary solution based on the implementation of a metamodel is presented in this thesis. This metamodel is created to improve the quality of project management processes through the incorporation of effective practices identified through the analysis and study of relevant models and standards related to project management. Thus, the PROMEP (PROject Management based on Effective Practices) metamodel will allow establishing a project management standard process to be tailored to each enterprise’s project through two steps: Firstly, to obtain a baseline snapshot of project management processes in SMSe a two-phase questionnaire was created to identify both performed and nonperformed practices. The x ProMEP – Metamodelo para la gestión de proyectos proposed questionnaire is based on Capability Maturity Model Integration for Development v1.2. As additional result, it is expected that the application of the questionnaire to the processes will help SMSe to identify those practices which are performed but not documented, which practices need more attention, and which are not implemented due to bad management or unawareness. Secondly, to easily an effectively support the software project management tasks in the PROMEP metamodel, a Process Asset Library (PAL) is designed to support the definition of project management processes and to achieve quantitative project management in SMSe. Both steps have been implemented as a computational tool that supports our metamodel approach. Concretely, the present research proposes the accomplishment of the PROMEP metamodel for those SMSe which develop software products and enable them to plan, supervise and control their software projects, identify risks and take corrective actions, establish and maintain a set of process assets, define quantitative models that predict the process performance, and provide improvement information. So, our study suggests an alternative metamodel to achieve higher performance levels in the SMSe environments. The main objective of this thesis is help to reduce software overruns and delivery time, and increase software quality in these types of organizations.

Metodología para el desarrollo de un sistema de visualización multi-proyector con características cromáticas uniformes

Los sistemas de proyección multi-proyector han adquirido gran popularidad en los últimos años para su uso en un amplio rango de aplicaciones como sistemas de realidad virtual, simuladores y visualización de datos. Esto es debido a que normalmente estas aplicaciones necesitan representar sus datos a muy alta resolución y a lo largo de una gran superficie. Este tipo de sistemas de proyección son baratos en comparación con las resoluciones que pueden conseguir, se pueden configurar para proyectar sobre prácticamente cualquier tipo de superficie, sea cual sea su forma, y son fácilmente escalables. Sin embargo, para hacer que este tipo de sistemas generen una imagen sin discontinuidades geométricas o colorimétricas requieren de un ajuste preciso. En la presente tesis se analizan en detalle todos los problemas a los que hay que enfrentarse a la hora de diseñar y calibrar un sistema de proyección de este tipo y se propone una metodología con una serie de optimizaciones para hacer el ajuste de estos sistemas más sencillo y rápido. Los resultados de esta metodología se muestran aplicados a la salida gráfica de un simulador de entrenamiento. Multi-projector display systems have gained high popularity over the past years for its use in a wide range of applications such as virtual reality systems, simulators or data visualization where a high resolution image over a large projection surface is required. Such systems are cheap for the resolutions they can provide, can be configured to project images on almost any kind of screen shapes and are easily scalable, but in order to provide a seamless image with no photometric discontinuities they require a precise geometric and colour correction. In this thesis, we analyze all the problems that have to be faced in order to design and calibrate a multi-projector display. We propose a calibration methodology with some optimizations that make the adjustment of this kind of displays easier and faster. The results of the implementation of this methodology on a training simulator are presented and discussed