Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

Testing calibrated general equilibrium models

This paper illustrates the philosophy which forms the basis of calibrationexercises in general equilibrium macroeconomic models and the details of theprocedure, the advantages and the disadvantages of the approach, with particularreference to the issue of testing ``false'' economic models. We provide anoverview of the most recent simulation--based approaches to the testing problemand compare them to standard econometric methods used to test the fit of non--lineardynamic general equilibrium models. We illustrate how simulation--based techniques can be used to formally evaluate the fit of a calibrated modelto the data and obtain ideas on how to improve the model design using a standardproblem in the international real business cycle literature, i.e. whether amodel with complete financial markets and no restrictions to capital mobility is able to reproduce the second order properties of aggregate savingand aggregate investment in an open economy.

Consumer choice in competitive location models: Formulations and heuristics

A new direction of research in Competitive Location theory incorporatestheories of Consumer Choice Behavior in its models. Following thisdirection, this paper studies the importance of consumer behavior withrespect to distance or transportation costs in the optimality oflocations obtained by traditional Competitive Location models. To dothis, it considers different ways of defining a key parameter in thebasic Maximum Capture model (MAXCAP). This parameter will reflectvarious ways of taking into account distance based on several ConsumerChoice Behavior theories. The optimal locations and the deviation indemand captured when the optimal locations of the other models are usedinstead of the true ones, are computed for each model. A metaheuristicbased on GRASP and Tabu search procedure is presented to solve all themodels. Computational experience and an application to 55-node networkare also presented.

Metaheuristics for the bus-driver scheduling problem

We present new metaheuristics for solving real crew scheduling problemsin a public transportation bus company. Since the crews of thesecompanies are drivers, we will designate the problem by the bus-driverscheduling problem. Crew scheduling problems are well known and severalmathematical programming based techniques have been proposed to solvethem, in particular using the set-covering formulation. However, inpractice, there exists the need for improvement in terms of computationalefficiency and capacity of solving large-scale instances. Moreover, thereal bus-driver scheduling problems that we consider can present variantaspects of the set covering, as for example a different objectivefunction, implying that alternative solutions methods have to bedeveloped. We propose metaheuristics based on the following approaches:GRASP (greedy randomized adaptive search procedure), tabu search andgenetic algorithms. These metaheuristics also present some innovationfeatures based on and genetic algorithms. These metaheuristics alsopresent some innovation features based on the structure of the crewscheduling problem, that guide the search efficiently and able them tofind good solutions. Some of these new features can also be applied inthe development of heuristics to other combinatorial optimizationproblems. A summary of computational results with real-data problems ispresented.

Herramientas estadísticas para el estudio de perfiles de riesgo

En este documento se ilustra de un modo práctico, el empleo de tres instrumentos que permiten al actuario definir grupos arancelarios y estimar premios de riesgo en el proceso que tasa la clase para el seguro de no vida. El primero es el análisis de segmentación (CHAID y XAID) usado en primer lugar en 1997 por UNESPA en su cartera común de coches. El segundo es un proceso de selección gradual con el modelo de regresión a base de distancia. Y el tercero es un proceso con el modelo conocido y generalizado de regresión linear, que representa la técnica más moderna en la bibliografía actuarial. De estos últimos, si combinamos funciones de eslabón diferentes y distribuciones de error, podemos obtener el aditivo clásico y modelos multiplicativos

Herramientas estadísticas para el estudio de perfiles de riesgo

En este documento se ilustra de un modo práctico, el empleo de tres instrumentos que permiten al actuario definir grupos arancelarios y estimar premios de riesgo en el proceso que tasa la clase para el seguro de no vida. El primero es el análisis de segmentación (CHAID y XAID) usado en primer lugar en 1997 por UNESPA en su cartera común de coches. El segundo es un proceso de selección gradual con el modelo de regresión a base de distancia. Y el tercero es un proceso con el modelo conocido y generalizado de regresión linear, que representa la técnica más moderna en la bibliografía actuarial. De estos últimos, si combinamos funciones de eslabón diferentes y distribuciones de error, podemos obtener el aditivo clásico y modelos multiplicativos

Models of social networks based on social distance attachment

We propose a class of models of social network formation based on a mathematical abstraction of the concept of social distance. Social distance attachment is represented by the tendency of peers to establish acquaintances via a decreasing function of the relative distance in a representative social space. We derive analytical results (corroborated by extensive numerical simulations), showing that the model reproduces the main statistical characteristics of real social networks: large clustering coefficient, positive degree correlations, and the emergence of a hierarchy of communities. The model is confronted with the social network formed by people that shares confidential information using the Pretty Good Privacy (PGP) encryption algorithm, the so-called web of trust of PGP.

Image-Based Coral Reef Classification and Thematic Mapping

This paper presents a novel image classification scheme for benthic coral reef images that can be applied to both single image and composite mosaic datasets. The proposed method can be configured to the characteristics (e.g., the size of the dataset, number of classes, resolution of the samples, color information availability, class types, etc.) of individual datasets. The proposed method uses completed local binary pattern (CLBP), grey level co-occurrence matrix (GLCM), Gabor filter response, and opponent angle and hue channel color histograms as feature descriptors. For classification, either k-nearest neighbor (KNN), neural network (NN), support vector machine (SVM) or probability density weighted mean distance (PDWMD) is used. The combination of features and classifiers that attains the best results is presented together with the guidelines for selection. The accuracy and efficiency of our proposed method are compared with other state-of-the-art techniques using three benthic and three texture datasets. The proposed method achieves the highest overall classification accuracy of any of the tested methods and has moderate execution time. Finally, the proposed classification scheme is applied to a large-scale image mosaic of the Red Sea to create a completely classified thematic map of the reef benthos

Model based fault diagnosis with application to an automotive engine

Report for the scientific sojourn at the University of Linköping between April to July 2007. Monitoring of the air intake system of an automotive engine is important to meet emission related legislative diagnosis requirements. During the research the problem of fault detection in the air intake system was stated as a constraint satisfaction problem over continuous domains with a big number of variables and constraints. This problem was solved using Interval-based Consistency Techniques. Interval-based consistency techniques are shown to be particularly efficient for checking the consistency of the Analytical Redundancy Relations (ARRs), dealing with uncertain measurements and parameters, and using experimental data. All experiments were performed on a four-cylinder turbo-charged spark-ignited SAAB engine located in the research laboratory at Vehicular System Group - University of Linköping.

Detecció i localització d'impactes a estructures aeroespacials

Projecte de recerca elaborat a partir d’una estada a la Universidad Politécnica de Madrid, Espanya, entre setembre i o desembre del 2007. Actualment la indústria aeroespacial i aeronàutica té com prioritat millorar la fiabilitat de las seves estructures a través del desenvolupament de nous sistemes per a la monitorització i detecció d’impactes. Hi ha diverses tècniques potencialment útils, i la seva aplicabilitat en una situació particular depèn críticament de la mida del defecte que permet l’estructura. Qualsevol defecte canviarà la resposta vibratòria de l’element estructural, així com el transitori de l’ona que es propaga per l’estructura elàstica. Correlacionar aquests canvis, que poden ser detectats experimentalment amb l’ocurrència del defecte, la seva localització i quantificació, és un problema molt complex. Aquest treball explora l’ús de l'Anàlisis de Components Principals (Principal Component Analysis - PCA-) basat en la formulació dels estadístics T2 i Q per tal de detectar i distingir els defectes a l'estructura, tot correlacionant els seus canvis a la resposta vibratòria. L’estructura utilitzada per l’estudi és l’ala d’una turbina d’un avió comercial. Aquesta ala s’excita en un extrem utilitzant un vibrador, i a la qual s'han adherit set sensors PZT a la superfície. S'aplica un senyal conegut i s'analitzen les respostes. Es construeix un model PCA utilitzant dades de l’estructura sense defecte. Per tal de provar el model, s'adhereix un tros d’alumini en quatre posicions diferents. Les dades dels assajos de l'estructura amb defecte es projecten sobre el model. Les components principals i les distàncies de Q-residual i T2-Hotelling s'utilitzaran per a l'anàlisi de les incidències. Q-residual indica com de bé s'adiu cadascuna de les mostres al model PCA, ja que és una mesura de la diferència, o residu, entre la mostra i la seva projecció sobre les components principals retingudes en el model. La distància T2-Hotelling és una mesura de la variació de cada mostra dins del model PCA, o el que vindria a ser el mateix, la distància al centre del model PCA.

Physically based walking simulation

Hem realitzat l’estudi de moviments humans i hem buscat la forma de poder crear aquests moviments en temps real sobre entorns digitals de forma que la feina que han de dur a terme els artistes i animadors sigui reduïda. Hem fet un estudi de les diferents tècniques d’animació de personatges que podem trobar actualment en l’industria de l’entreteniment així com les principals línies de recerca, estudiant detingudament la tècnica més utilitzada, la captura de moviments. La captura de moviments permet enregistrar els moviments d’una persona mitjançant sensors òptics, sensors magnètics i vídeo càmeres. Aquesta informació és emmagatzemada en arxius que després podran ser reproduïts per un personatge en temps real en una aplicació digital. Tot moviment enregistrat ha d’estar associat a un personatge, aquest és el procés de rigging, un dels punts que hem treballat ha estat la creació d’un sistema d’associació de l’esquelet amb la malla del personatge de forma semi-automàtica, reduint la feina de l’animador per a realitzar aquest procés. En les aplicacions en temps real com la realitat virtual, cada cop més s’està simulant l’entorn en el que viuen els personatges mitjançant les lleis de Newton, de forma que tot canvi en el moviment d’un cos ve donat per l’aplicació d’una força sobre aquest. La captura de moviments no escala bé amb aquests entorns degut a que no és capaç de crear noves animacions realistes a partir de l’enregistrada que depenguin de l’interacció amb l’entorn. L’objectiu final del nostre treball ha estat realitzar la creació d’animacions a partir de forces tal i com ho fem en la realitat en temps real. Per a això hem introduït un model muscular i un sistema de balanç sobre el personatge de forma que aquest pugui respondre a les interaccions amb l’entorn simulat mitjançant les lleis de Newton de manera realista.

Analysis of Pleistocene paleodrainage evolution in the Po Basin (Italy) by multivariate statistical techniques

In order to obtain a high-resolution Pleistocene stratigraphy, eleven continuouslycored boreholes, 100 to 220m deep were drilled in the northern part of the PoPlain by Regione Lombardia in the last five years. Quantitative provenanceanalysis (QPA, Weltje and von Eynatten, 2004) of Pleistocene sands was carriedout by using multivariate statistical analysis (principal component analysis, PCA,and similarity analysis) on an integrated data set, including high-resolution bulkpetrography and heavy-mineral analyses on Pleistocene sands and of 250 majorand minor modern rivers draining the southern flank of the Alps from West toEast (Garzanti et al, 2004; 2006). Prior to the onset of major Alpine glaciations,metamorphic and quartzofeldspathic detritus from the Western and Central Alpswas carried from the axial belt to the Po basin longitudinally parallel to theSouthAlpine belt by a trunk river (Vezzoli and Garzanti, 2008). This scenariorapidly changed during the marine isotope stage 22 (0.87 Ma), with the onset ofthe first major Pleistocene glaciation in the Alps (Muttoni et al, 2003). PCA andsimilarity analysis from core samples show that the longitudinal trunk river at thistime was shifted southward by the rapid southward and westward progradation oftransverse alluvial river systems fed from the Central and Southern Alps.Sediments were transported southward by braided river systems as well as glacialsediments transported by Alpine valley glaciers invaded the alluvial plain.Kew words: Detrital modes; Modern sands; Provenance; Principal ComponentsAnalysis; Similarity, Canberra Distance; palaeodrainage

Perspectives of auto-correcting lens distortions in mosaic-based underwater navigation

When unmanned underwater vehicles (UUVs) perform missions near the ocean floor, optical sensors can be used to improve local navigation. Video mosaics allow to efficiently process the images acquired by the vehicle, and also to obtain position estimates. We discuss in this paper the role of lens distortions in this context, proving that degenerate mosaics have their origin not only in the selected motion model or in registration errors, but also in the cumulative effect of radial distortion residuals. Additionally, we present results on the accuracy of different feature-based approaches for self-correction of lens distortions that may guide the choice of appropriate techniques for correcting distortions

The agreement between ipsative and normative questionnaires using compositional data analysis techniques

The main instrument used in psychological measurement is the self-report questionnaire. One of its majordrawbacks however is its susceptibility to response biases. A known strategy to control these biases hasbeen the use of so-called ipsative items. Ipsative items are items that require the respondent to makebetween-scale comparisons within each item. The selected option determines to which scale the weight ofthe answer is attributed. Consequently in questionnaires only consisting of ipsative items everyrespondent is allotted an equal amount, i.e. the total score, that each can distribute differently over thescales. Therefore this type of response format yields data that can be considered compositional from itsinception.Methodological oriented psychologists have heavily criticized this type of item format, since the resultingdata is also marked by the associated unfavourable statistical properties. Nevertheless, clinicians havekept using these questionnaires to their satisfaction. This investigation therefore aims to evaluate bothpositions and addresses the similarities and differences between the two data collection methods. Theultimate objective is to formulate a guideline when to use which type of item format.The comparison is based on data obtained with both an ipsative and normative version of threepsychological questionnaires, which were administered to 502 first-year students in psychology accordingto a balanced within-subjects design. Previous research only compared the direct ipsative scale scoreswith the derived ipsative scale scores. The use of compositional data analysis techniques also enables oneto compare derived normative score ratios with direct normative score ratios. The addition of the secondcomparison not only offers the advantage of a better-balanced research strategy. In principle it also allowsfor parametric testing in the evaluation

Adaptive intelligent agent approach to guide the web navigation on the PLAN-G distance learning platform

Hypermedia systems based on the Web for open distance education are becoming increasinglypopular as tools for user-driven access learning information. Adaptive hypermedia is a new direction in research within the area of user-adaptive systems, to increase its functionality by making it personalized [Eklu 961. This paper sketches a general agents architecture to include navigationaladaptability and user-friendly processes which would guide and accompany the student during hislher learning on the PLAN-G hypermedia system (New Generation Telematics Platform to Support Open and Distance Learning), with the aid of computer networks and specifically WWW technology [Marz 98-1] [Marz 98-2]. The PLAN-G actual prototype is successfully used with some informatics courses (the current version has no agents yet). The propased multi-agent system, contains two different types of adaptive autonomous software agents: Personal Digital Agents {Interface), to interacl directly with the student when necessary; and Information Agents (Intermediaries), to filtrate and discover information to learn and to adapt navigation space to a specific student