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.

Coherent tunnelling in Cu2+- and Ag2+-doped MgO and CaO: Cu2+ explored through ab initio calculations

The observation of coherent tunnelling in Cu2+ - and Ag2+ -doped MgO and CaO:Cu2+ was a crucial discovery in the realm of the Jahn-Teller (JT) effect. The main reasons favoring this dynamic behavior are now clarified through ab initio calculations on Cu2+ - and Ag2+ -doped cubic oxides. Small JT distortions and an unexpected low anharmonicity of the eg JT mode are behind energy barriers smaller than 25 cm-1 derived through CASPT2 calculations for Cu2+ - and Ag2+ -doped MgO and CaO:Cu2+ . The low anharmonicity is shown to come from a strong vibrational coupling of MO610- units (M=Cu,Ag) to the host lattice. The average distance between the d9 impurity and ligands is found to vary significantly on passing from MgO to SrO following to a good extent the lattice parameter.

Conditional maximum likelihood timing recovery: estimators and bounds

This paper is concerned with the derivation of new estimators and performance bounds for the problem of timing estimation of (linearly) digitally modulated signals. The conditional maximum likelihood (CML) method is adopted, in contrast to the classical low-SNR unconditional ML (UML) formulationthat is systematically applied in the literature for the derivationof non-data-aided (NDA) timing-error-detectors (TEDs). A new CML TED is derived and proved to be self-noise free, in contrast to the conventional low-SNR-UML TED. In addition, the paper provides a derivation of the conditional Cramér–Rao Bound (CRB ), which is higher (less optimistic) than the modified CRB (MCRB)[which is only reached by decision-directed (DD) methods]. It is shown that the CRB is a lower bound on the asymptotic statisticalaccuracy of the set of consistent estimators that are quadratic with respect to the received signal. Although the obtained boundis not general, it applies to most NDA synchronizers proposed in the literature. A closed-form expression of the conditional CRBis obtained, and numerical results confirm that the CML TED attains the new bound for moderate to high Eg/No.

The COPD control panel: towards personalised medicine in COPD

Background Chronic obstructive pulmonary disease (COPD) is a heterogeneous disease whose assessment and management have traditionally been based on the severity of airflow limitation (forced expiratory volume in 1 s (FEV1)). Yet, it is now clear that FEV1 alone cannot describe the complexity of the disease. In fact, the recently released Global Initiative for Chronic Obstructive Lung Disease (GOLD), 2011 revision has proposed a new combined assessment method using three variables (symptoms, airflow limitation and exacerbations). Methods Here, we go one step further and propose that in the near future physicians will need a"control panel" for the assessment and optimal management of individual patients with complex diseases, including COPD, that provides a path towards personalised medicine. Results We propose that such a"COPD control panel" should include at least three different domains of the disease: severity, activity and impact. Each of these domains presents information on different"elements" of the disease with potential prognostic value and/or with specific therapeutic requirements. All this information can be easily incorporated into an"app" for daily use in clinical practice. Conclusion We recognise that this preliminary proposal needs debate, validation and evolution (eg, including"omics" and molecular imaging information in the future), but we hope that it may stimulate debate and research in the field.

Estudio del desarrollo y conectividad de las neuronas vasotocinérgicas en el prosencéfalo de pollo

En este Trabajo de Fin de Grado se estudia el origen embrionario de las distintas poblaciones neuronales que forman la amígdala medial extendida. La amígdala es una estructura del cerebro anterior involucrada en otorgar un significado emocional a los estímulos ambientales y en el control de distintos aspectos del comportamiento social (p.ej. comportamientos sexual, maternal, agresivo y afiliativo). Ante dichos estímulos, la amígdala pone en marcha una serie de reacciones de carácter motor, autonómico y endocrino que constituyen la respuesta emocional. Algunos desórdenes de carácter neuropsiquiátrico en humanos están relacionados con una disfunción en el control de las emociones y del comportamiento social, y varios de ellos se asocian a alteraciones en el desarrollo de la amígdala. El objetivo del presente trabajo ha sido investigar el origen de las neuronas de la amígdala medial extendida en embriones de pollo (E15 y E18) mediante ensayos de inmunocitoquímica, técnica utilizada para localizar las células que contienen el neuropéptido vasotocina (AVT) y proteínas reguladoras del desarrollo (la producida a partir del gen Otp) para ayudar en la delimitación de los distintos dominios embrionarios del prosencéfalo y distintas subdivisiones de la amígdala extendida. Los resultados de estos ensayos se combinaron con ensayos de trazado de conexiones para analizar la conectividad de las neuronas vasotocinérgicas de esta estructura. Los resultados obtenidos sugieren que las neuronas AVT-positivas podrían derivar del dominio Supra-Opto-Paraventricular (SPV), y algunas poblaciones alcanzarían su posición definitiva dentro del propio dominio por migración radial, mientras que otras invadirían otros dominios cerebrales por migración tangencial. En conclusión, la investigación proporciona importantes datos que clarifican aspectos relevantes del desarrollo y organización adulta de la amígdala extendida, y ayuda a establecer las bases para una mejor comprensión del control neural de las emociones y el comportamiento social en condiciones normales y patológicas.