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.

Agent-based modeling and simulation for the design of the future european Air Traffic Management system: the experience of CASSIOPEIA

The SESAR (Single European Sky ATM Research) program is an ambitious re-search and development initiative to design the future European air traffic man-agement (ATM) system. The study of the behavior of ATM systems using agent-based modeling and simulation tools can help the development of new methods to improve their performance. This paper presents an overview of existing agent-based approaches in air transportation (paying special attention to the challenges that exist for the design of future ATM systems) and, subsequently, describes a new agent-based approach that we proposed in the CASSIOPEIA project, which was developed according to the goals of the SESAR program. In our approach, we use agent models for different ATM stakeholders, and, in contrast to previous work, our solution models new collaborative decision processes for flow traffic management, it uses an intermediate level of abstraction (useful for simulations at larger scales), and was designed to be a practical tool (open and reusable) for the development of different ATM studies. It was successfully applied in three stud-ies related to the design of future ATM systems in Europe.

Dynamic Model-based Management of Service-Oriented Infrastructure.

Models are an effective tool for systems and software design. They allow software architects to abstract from the non-relevant details. Those qualities are also useful for the technical management of networks, systems and software, such as those that compose service oriented architectures. Models can provide a set of well-defined abstractions over the distributed heterogeneous service infrastructure that enable its automated management. We propose to use the managed system as a source of dynamically generated runtime models, and decompose management processes into a composition of model transformations. We have created an autonomic service deployment and configuration architecture that obtains, analyzes, and transforms system models to apply the required actions, while being oblivious to the low-level details. An instrumentation layer automatically builds these models and interprets the planned management actions to the system. We illustrate these concepts with a distributed service update operation.

Automatic physical activity pattern recognition and meal intake modelling in type 1 diabetes for their inclusion in artificial pancreas systems

La diabetes comprende un conjunto de enfermedades metabólicas que se caracterizan por concentraciones de glucosa en sangre anormalmente altas. En el caso de la diabetes tipo 1 (T1D, por sus siglas en inglés), esta situación es debida a una ausencia total de secreción endógena de insulina, lo que impide a la mayoría de tejidos usar la glucosa. En tales circunstancias, se hace necesario el suministro exógeno de insulina para preservar la vida del paciente; no obstante, siempre con la precaución de evitar caídas agudas de la glucemia por debajo de los niveles recomendados de seguridad. Además de la administración de insulina, las ingestas y la actividad física son factores fundamentales que influyen en la homeostasis de la glucosa. En consecuencia, una gestión apropiada de la T1D debería incorporar estos dos fenómenos fisiológicos, en base a una identificación y un modelado apropiado de los mismos y de sus sorrespondientes efectos en el balance glucosa-insulina. En particular, los sistemas de páncreas artificial –ideados para llevar a cabo un control automático de los niveles de glucemia del paciente– podrían beneficiarse de la integración de esta clase de información. La primera parte de esta tesis doctoral cubre la caracterización del efecto agudo de la actividad física en los perfiles de glucosa. Con este objetivo se ha llevado a cabo una revisión sistemática de la literatura y meta-análisis que determinen las respuestas ante varias modalidades de ejercicio para pacientes con T1D, abordando esta caracterización mediante unas magnitudes que cuantifican las tasas de cambio en la glucemia a lo largo del tiempo. Por otro lado, una identificación fiable de los periodos con actividad física es un requisito imprescindible para poder proveer de esa información a los sistemas de páncreas artificial en condiciones libres y ambulatorias. Por esta razón, la segunda parte de esta tesis está enfocada a la propuesta y evaluación de un sistema automático diseñado para reconocer periodos de actividad física, clasificando su nivel de intensidad (ligera, moderada o vigorosa); así como, en el caso de periodos vigorosos, identificando también la modalidad de ejercicio (aeróbica, mixta o de fuerza). En este sentido, ambos aspectos tienen una influencia específica en el mecanismo metabólico que suministra la energía para llevar a cabo el ejercicio y, por tanto, en las respuestas glucémicas en T1D. En este trabajo se aplican varias combinaciones de técnicas de aprendizaje máquina y reconocimiento de patrones sobre la fusión multimodal de señales de acelerometría y ritmo cardíaco, las cuales describen tanto aspectos mecánicos del movimiento como la respuesta fisiológica del sistema cardiovascular ante el ejercicio. Después del reconocimiento de patrones se incorpora también un módulo de filtrado temporal para sacar partido a la considerable coherencia temporal presente en los datos, una redundancia que se origina en el hecho de que en la práctica, las tendencias en cuanto a actividad física suelen mantenerse estables a lo largo de cierto tiempo, sin fluctuaciones rápidas y repetitivas. El tercer bloque de esta tesis doctoral aborda el tema de las ingestas en el ámbito de la T1D. En concreto, se propone una serie de modelos compartimentales y se evalúan éstos en función de su capacidad para describir matemáticamente el efecto remoto de las concetraciones plasmáticas de insulina exógena sobre las tasas de eleiminación de la glucosa atribuible a la ingesta; un aspecto hasta ahora no incorporado en los principales modelos de paciente para T1D existentes en la literatura. Los datos aquí utilizados se obtuvieron gracias a un experimento realizado por el Institute of Metabolic Science (Universidad de Cambridge, Reino Unido) con 16 pacientes jóvenes. En el experimento, de tipo ‘clamp’ con objetivo variable, se replicaron los perfiles individuales de glucosa, según lo observado durante una visita preliminar tras la ingesta de una cena con o bien alta carga glucémica, o bien baja. Los seis modelos mecanísticos evaluados constaban de: a) submodelos de doble compartimento para las masas de trazadores de glucosa, b) un submodelo de único compartimento para reflejar el efecto remoto de la insulina, c) dos tipos de activación de este mismo efecto remoto (bien lineal, bien con un punto de corte), y d) diversas condiciones iniciales. ABSTRACT Diabetes encompasses a series of metabolic diseases characterized by abnormally high blood glucose concentrations. In the case of type 1 diabetes (T1D), this situation is caused by a total absence of endogenous insulin secretion, which impedes the use of glucose by most tissues. In these circumstances, exogenous insulin supplies are necessary to maintain patient’s life; although caution is always needed to avoid acute decays in glycaemia below safe levels. In addition to insulin administrations, meal intakes and physical activity are fundamental factors influencing glucose homoeostasis. Consequently, a successful management of T1D should incorporate these two physiological phenomena, based on an appropriate identification and modelling of these events and their corresponding effect on the glucose-insulin balance. In particular, artificial pancreas systems –designed to perform an automated control of patient’s glycaemia levels– may benefit from the integration of this type of information. The first part of this PhD thesis covers the characterization of the acute effect of physical activity on glucose profiles. With this aim, a systematic review of literature and metaanalyses are conduced to determine responses to various exercise modalities in patients with T1D, assessed via rates-of-change magnitudes to quantify temporal variations in glycaemia. On the other hand, a reliable identification of physical activity periods is an essential prerequisite to feed artificial pancreas systems with information concerning exercise in ambulatory, free-living conditions. For this reason, the second part of this thesis focuses on the proposal and evaluation of an automatic system devised to recognize physical activity, classifying its intensity level (light, moderate or vigorous) and for vigorous periods, identifying also its exercise modality (aerobic, mixed or resistance); since both aspects have a distinctive influence on the predominant metabolic pathway involved in fuelling exercise, and therefore, in the glycaemic responses in T1D. Various combinations of machine learning and pattern recognition techniques are applied on the fusion of multi-modal signal sources, namely: accelerometry and heart rate measurements, which describe both mechanical aspects of movement and the physiological response of the cardiovascular system to exercise. An additional temporal filtering module is incorporated after recognition in order to exploit the considerable temporal coherence (i.e. redundancy) present in data, which stems from the fact that in practice, physical activity trends are often maintained stable along time, instead of fluctuating rapid and repeatedly. The third block of this PhD thesis addresses meal intakes in the context of T1D. In particular, a number of compartmental models are proposed and compared in terms of their ability to describe mathematically the remote effect of exogenous plasma insulin concentrations on the disposal rates of meal-attributable glucose, an aspect which had not yet been incorporated to the prevailing T1D patient models in literature. Data were acquired in an experiment conduced at the Institute of Metabolic Science (University of Cambridge, UK) on 16 young patients. A variable-target glucose clamp replicated their individual glucose profiles, observed during a preliminary visit after ingesting either a high glycaemic-load or a low glycaemic-load evening meal. The six mechanistic models under evaluation here comprised: a) two-compartmental submodels for glucose tracer masses, b) a single-compartmental submodel for insulin’s remote effect, c) two types of activations for this remote effect (either linear or with a ‘cut-off’ point), and d) diverse forms of initial conditions.

BatNet: a 6LoWPAN-based sensors and actuators network

Improving energy efficiency in buildings is one of the goals of the Smart City initiatives and a challenge for the European Union. This paper presents a 6LoWPAN wireless transducer network (BatNet) as part of an open energy management system. This network has been designed to operate in buildings, to collect environmental information (temperature, humidity, illumination and presence) and electrical consumption in real time (voltage, current and power factor). The system has been implemented and tested in the Energy Efficiency Research Facility at CeDInt-UPM.

Nationwide impact and vehicle to grid application of electric vehicles mobility using an activity based model

This paper describes the impact of electric mobility on the transmission grid in Flanders region (Belgium), using a micro-simulation activity based models. These models are used to provide temporal and spatial estimation of energy and power demanded by electric vehicles (EVs) in different mobility zones. The increment in the load demand due to electric mobility is added to the background load demand in these mobility areas and the effects over the transmission substations are analyzed. From this information, the total storage capacity per zone is evaluated and some strategies for EV aggregator are proposed, allowing the aggregator to fulfill bids on the electricity markets.

Quality cost in bus operations based on activity-based costing

The study of service quality and its implication for transport contracts has several approaches in research and practical applications, where the main emphasis is the consideration of quality from the user's point of view, thus obtaining a customer satisfaction index as a measurement of the overall quality with no further implications for service providers. The main aim of this paper is to estimate the real economic impact of improving quality attributes for a bus operator. An application of the activity-based costing methodology is developed for a bus contract in Madrid, using quality data from surveys together with economic and performance information, and focusing on headway as a quality variable. Results show the consistency and practicality of this methodology, overcoming simplifications from traditional procedures. This method is a powerful tool in quality-based contracting as well as for effective investment in transport quality under poverty funding constraints

Caracterización y análisis del coste de mejora de la calidad de servicio en transporte urbano en autobús, basado en la metodología ABC (activity based costing)

El estudio de la calidad de servicio en transporte público ha tenido distintos enfoques, tanto en la investigación como en sus aplicaciones prácticas, tales como el desarrollo del método SERVQUAL, los proyectos QUATTRO y EQUIP de la Comisión Europea, el Transit Capacity and Quality of Service Manual y finalmente el estándar EN 13816, siendo la consideración principal la calidad desde el punto de vista del usuario, es decir, la calidad percibida, cuyo objetivo en la práctica trata de obtener un Índice de Satisfacción del Cliente como medida de la calidad global. Esta aproximación deja de lado aspectos tanto sobre calidad suministrada como sobre los suministradores del servicio, las administraciones y los operadores, particularmente en cuanto a las implicaciones económicas. El objetivo principal de la presente tesis es la estimación del impacto económico real de la mejora de atributos de calidad para un operador de autobús urbano. En el capítulo 2, se lleva a cabo un análisis del estado del arte sobre el estudio de la calidad, tanto de los métodos de estudio, como de su aplicación al campo de transporte público, y, específicamente, del estudio de costes. En los capítulos 3 y 4 se propone la aplicación de la metodología ABC (Activity Based Costing) para el caso de un contrato de servicio de transporte público en autobús en la Comunidad de Madrid, concretamente la conexión de Tres Cantos. Para ello se utilizan datos de encuestas de calidad esperada y percibida por los usuarios, junto con información económica y de actividad, así como entrevistas a personal de la empresa, conformando todo ello una metodología compacta de investigación y análisis. Los resultados de las encuestas y los análisis posteriores identificaron la frecuencia de servicio, la puntualidad de los autobuses y la seguridad de la conducción como las tres variables mas importantes desde el punto de vista del usuario, y ha sido en referencia a estas tres variables sobre las que se ha desarrollado la aplicación del método ABC contenida en el capítulo 5. Los resultados descritos en el capítulo 6 muestran la consistencia y la aplicabilidad de esta metodología, superando las simplificaciones de los procedimientos tradicionales contables. En cuanto a los resultados obtenidos, se ha comprobado que una aproximación tradicional basada en costes por kilometro puede llegar a sobrevalorar los costes asociados a mejoras de calidad hasta tres veces los costes calculados según el método ABC. Finalmente en el capítulo 7 se recogen las principales conclusiones y se apuntan algunas líneas futuras de investigación basadas en mejoras sobre la aplicación y transferibilidad de los resultados. The study of service quality and its implication for transport contracts has several approaches in research and practical applications, such as the development of the SERVQUAL method, the UE QUATTRO and EQUIP research projects, the Transit Capacity and Quality of Service Manual and finally the EN 13816 standard. In all cases the main stream is the consideration of quality from the user’s point of view, thus obtaining a Customer Satisfaction Index as a measurement of the overall service quality. This approach ignores quality consequences for transport providers, authorities and operators, particularly economic implications. The main target of this thesis is to estimate the real economic impact of improving quality attributes for a bus operator. Chapter 2 includes a thorough analysis of the state of the art of general methodologies on service quality, their applications for public transport, and particularly for quality costing. In chapters 3 and 4, the Activity Based Costing (ABC) methodology is proposed for a suburban bus contract in Madrid, Tres Cantos. Perceived and expected quality surveys are used together with economic and performance information, as well as interviews with key staff from the operator. The whole set of surveys, interviews and ABC methodology puts together a comprehensive approach for analysis and research. Surveys and subsequent analysis shows service headway, punctuality and safety as the three most important service attributes from the user’s point of view. The proposed methodology has been applied to these three variables, as described in chapter 5. Results obtained in chapter 6 show the consistency and practicality of this methodology, overcoming simplifications from traditional accounting procedures. According to the latter, a calculation of costs based on mileage can overvalue quality improvements up to three times the results following ABC methodology. Finally, in chapter 7, the main conclusions are highlighted and some future research is suggested in terms of application improvements as well as results transferability.

Effect of wheat inclusion and xylanase supplementation of the diet on intestinal enzyme activity, nutrient retention and performance in laying hen from 25 to 47 wks of age

A trial was conducted to examine the effects of increasing levels of wheat in the diet and xylanase (ES) supplementation on nitrogen and ether extract retention, pH of the GIT, productive performance from 25 to 47 wks of age, and enzyme activity at the small intestine level. The basal diets (from 25 to 33 wks and from 33 to 47 wks) consisted of soybean meal and corn, and the wheat was introduced in the experimental diets at expenses of corn, primarily.

MBE growth and characterization of InGaN-based films and nanocolumns on Silicon substrates and GaN templates

InN layers: MBE growth issues Growth of InN-based thin films: InN/InGaN QWS on GaN Growth of InN-based nanorods ● Self Self-assembled assembled InN InN nanorods nanorods onon different different substrates substrates ● Self-assembled InGaN nanorods ● Broad- Broad-emission emission nanostructures ● Self Self--assembled assembled InGaN InGaN--based based Qdisks Qdisks ● Selective area growth (SAG) of InGaN Qdisks

Transformation�based implementation and optimization of programs exploiting the basic Andorra model.

The characteristics of CC and CLP systems are in principle very dierent However a recent trend towards convergence in the implementation techniques for these systems can be observed While CLP and Prolog systems have been incorporating capabilities to deal with userdened suspension and coroutining CC compilers have been trying to coalesce negrained tasks into coarsergrained sequential threads This convergence of techniques opens up the possibility of having a general purpose kernel language and abstract machine to serve as a compilation target for a variety of userlevel languages We propose a transformation technique directed towards such an objective In particular we report on techniques to support the Andorra computational model essentially emulating the AndorraI system via program transformation into a sequential language with delay primitives The system is automatic comprising an optional program analyzer and a basic transformer to the kernel language It turns out that a simple parallel CLP or Prolog system with dynamic scheduling is sucient as a kernel language for this purpose The preliminary results are quite encouraging performance of the resulting system is comparable to the current AndorraI implementation.

Association of breakfast consumption with objectively measured and self-reported physical activity, sedentary time and physical fitness in European adolescents: the HELENA (Healthy Lifestyle in Europe by Nutrition in Adolescence) Study

Objective: To examine the association of breakfast consumption with objectively measured and self-reported physical activity, sedentary time and physical fitness. Design: The HELENA (Healthy Lifestyle in Europe by Nutrition in Adolescence) Cross-Sectional Study. Breakfast consumption was assessed by two non-consecutive 24 h recalls and by a ‘Food Choices and Preferences’ questionnaire. Physical activity, sedentary time and physical fitness components (cardiorespiratory fitness, muscular fitness and speed/agility) were measured and self-reported. Socio-economic status was assessed by questionnaire. Setting: Ten European cities. Subjects: Adolescents (n 2148; aged 12?5–17?5 years). Results: Breakfast consumption was not associated with measured or self-reported physical activity. However, 24 h recall breakfast consumption was related to measured sedentary time in males and females; although results were not confirmed when using other methods to assess breakfast patterns or sedentary time. Breakfast consumption was not related to muscular fitness and speed/agility in males and females. However, male breakfast consumers had higher cardiorespiratory fitness compared with occasional breakfast consumers and breakfast skippers, while no differences were observed in females. Overall, results were consistent using different methods to assess breakfast consumption or cardiorespiratory fitness (all P#0?005). In addition, both male and female breakfast skippers (assessed by 24 h recall) were less likely to have high measured cardiorespiratory fitness compared with breakfast consumers (OR50?33; 95% CI 0?18, 0?59 and OR50?56; 95 %CI 0?32, 0?98,respectively). Results persisted across methods. Conclusions: Skipping breakfast does not seem to be related to physical activity,sedentary time or muscular fitness and speed/agility as physical fitness components in European adolescents; yet it is associated with both measured and self-reported cardiorespiratory fitness, which extends previous findings.

Impedance-based stability and transient-performance assessment applying maximum peak criteria

The impedance-based stability-assessment method has turned out to be a very effective tool and its usage is rapidly growing in different applications ranging from the conventional interconnected dc/dc systems to the grid-connected renewable energy systems. The results are sometime given as a certain forbidden region in the complex plane out of which the impedance ratio--known as minor-loop gain--shall stay for ensuring robust stability. This letter discusses the circle-like forbidden region occupying minimum area in the complex plane, defined by applying maximum peak criteria, which is well-known theory in control engineering. The investigation shows that the circle-like forbidden region will ensure robust stability only if the impedance-based minor-loop gain is determined at the very input or output of each subsystem within the interconnected system. Experimental evidence is provided based on a small-scale dc/dc distributed system.

A Ground-Truth Video Dataset for the Development and Evaluation of Vision-based Sense-and-Avoid systems

The importance of vision-based systems for Sense-and-Avoid is increasing nowadays as remotely piloted and autonomous UAVs become part of the non-segregated airspace. The development and evaluation of these systems demand flight scenario images which are expensive and risky to obtain. Currently Augmented Reality techniques allow the compositing of real flight scenario images with 3D aircraft models to produce useful realistic images for system development and benchmarking purposes at a much lower cost and risk. With the techniques presented in this paper, 3D aircraft models are positioned firstly in a simulated 3D scene with controlled illumination and rendering parameters. Realistic simulated images are then obtained using an image processing algorithm which fuses the images obtained from the 3D scene with images from real UAV flights taking into account on board camera vibrations. Since the intruder and camera poses are user-defined, ground truth data is available. These ground truth annotations allow to develop and quantitatively evaluate aircraft detection and tracking algorithms. This paper presents the software developed to create a public dataset of 24 videos together with their annotations and some tracking application results.

Use of Biological Motion based Cues and Ecological Sounds in the Neurorehabilitation of Apraxia

Technological progress in the area of informatics and human interface platforms create a window of opportunities for the neurorehablitation of patients with motor impairments. The CogWatch project (www.cogwatch.eu) aims to create an intelligent assistance system to improve motor planning and execution in patients with apraxia during their daily activities. Due to the brain damage caused by cardiovascular incident these patients suffer from impairments in the ability to use tools, and to sequence actions during daily tasks (such as making breakfast). Based on the common coding theory (Hommel et al., 2001) and mirror neuron primate research (Rizzolatti et al., 2001) we aim to explore use of cues, which incorporate aspects of biological motion from healthy adults performing everyday tasks requiring tool use and ecological sounds linked to the action goal. We hypothesize that patients with apraxia will benefit from supplementary sensory information relevant to the task, which will reinforce the selection of the appropriate motor plan. Findings from this study determine the type of sensory guidance in the CogWatch interface. Rationale for the experimental design is presented and the relevant literature is discussed.