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.

Dynamic bandwidth management as part of an integrated network management system based on distributed agents

We present a system for dynamic network resource configuration in environments with bandwidth reservation and path restoration mechanisms. Our focus is on the dynamic bandwidth management results, although the main goal of the system is the integration of the different mechanisms that manage the reserved paths (bandwidth, restoration, and spare capacity planning). The objective is to avoid conflicts between these mechanisms. The system is able to dynamically manage a logical network such as a virtual path network in ATM or a label switch path network in MPLS. This system has been designed to be modular in the sense that in can be activated or deactivated, and it can be applied only in a sub-network. The system design and implementation is based on a multi-agent system (MAS). We also included details of its architecture and implementation

An approach to costs and energy consumption in private urban Spanish Mediterranean landscapes from a simplified model in sprinkle irrigation

The number of private gardens has increased in recent years, creating a more pleasant urban model, but not without having an environmental impact, including increased energy consumption, which is the focus of this study. The estimation of costs and energy consumption for the generic typology of private urban gardens is based on two simplifying assumptions: square geometry with surface areas from 25 to 500 m2 and hydraulic design with a single pipe. In total, eight sprinkler models have been considered, along with their possible working pressures, and 31 pumping units grouped into 5 series that adequately cover the range of required flow rates and pressures, resultin in 495 hydraulic designs repeated for two climatically different locations in the Spanish Mediterranean area (Girona and Elche). Mean total irrigation costs for the locality with lower water needs (Girona) and greater needs (Elche) were € 2,974 ha-¹ yr-¹ and € 3,383 ha-¹ yr-¹, respectively. Energy costs accounted for 11.4% of the total cost for the first location, and 23.0% for the second. While a suitable choice of the hydraulic elements of the setup is essential, as it may provide average energy savings of 77%, due to the low energy cost in relation to the cost of installation, the potential energy savings do not constitute a significant incentive for the irrigation system design. The low efficiency of the pumping units used in this type of garden is the biggest obstacle and constraint to achieving a high quality energy solution

Design of Optical Systems With Extended Depth of Field: an Educational Approach to Wavefront Coding Techniques

A practical activity designed to introduce wavefront coding techniques as a method to extend the depth of field in optical systems is presented. The activity is suitable for advanced undergraduate students since it combines different topics in optical engineering such as optical system design, aberration theory, Fourier optics, and digital image processing. This paper provides the theoretical background and technical information for performing the experiment. The proposed activity requires students able to develop a wide range of skills since they are expected to deal with optical components, including spatial light modulators, and develop scripts to perform some calculations.

Relay-assisted transmission and radio resource management for wireless networks

The following paper presents an overview of the Ph.D Thesis1 presented in [1], which compiles all the research done during the period of time between 2004-2007. In that dissertation the relay-assisted transmission with half-duplex relays is analyzed from different points of view. This study is motivated by the necessity of finding innovative solutions to cope with the requirements of next generation wireless services, and with current radio technology. The use of relayed communications represents a change of paradigm of conventional communications, and requires the definition and evaluation of protocols to be applied to single or multiple-user relay communication. With the two fold goal of enhancing spectral efficiency and homogenize service in cellular communications, system design is investigated at physical (type of transmissions of the relay, decoding mode, ..) and upper layers (resource allocation, dynamic link control).

Organizational configurations of strategic choices and strategic management accounting

This is the first study to adopt a configurational paradigm in an investigation of strategic management accounting (SMA) adoption. The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically by deploying a cluster analysis of data collected from a sample of 193 large Slovenian companies. The first four clusters appear to provide some support for the central configurational proposition that higher levels of vertical and horizontal configurational alignments are associated with higher levels of performance. Evidence that contradicts the theory is also apparent, however, as the remaining two clusters exhibit high degrees of SMA vertical and horizontal alignment, but low performance levels. A particular contribution of the paper concerns its demonstration of the way that the configurational paradigm can be operationalised to examine management accounting phenomena and the nature of management accounting insights that can derive from applying the approach.

Projecte FacturaCloud, sistema de facturació al núvol

FacturaCloud és un disseny de un sistema de facturació al núvol.

Usabilidad de PDA's

Anàlisi dels PDA, des del punt de vista de la facilitat d'ús i el disseny centrat en l'usuari, per comprovar fins a quin punt es té en compte aquesta expansió.

Gestió de comandes d'un restaurant amb .NET

El projecte Gestió de comandes d'un restaurant amb .NET consisteix en el disseny i implementació d'una solució integral per a gestionar el negoci d'un restaurant de forma completa.

Gestió de devolucions de material

El projecte vol donar una solució integral que cobreixi el circuit prèviament descrit i permeti la consecució eficient del mateix des dels punts de vista del client i del personal intern.

Redefinición del interfaz del Centro de Tráfico Centralizado (CTC) de una explotación ferroviaria

En aquest projecte, es mira de reflectir la necessitat d'utilitzar l'enginyeria i la facilitat d'ús per millorar els sistemes de control en temps real que es fan servir avui dia per a controlar processos crítics.

Comerç Electrònic amb J2EE

Aquest treball crea el disseny d'una infraestructura per a desenvolupar aplicacions de comerç electrònic amb tecnologia J2EE i presenta una implementació específica com a demostració de la seva viabilitat.

Aplicació J2EE per la Gestió de Carteres i Anàlisis Tècnic de Valors Bursátils

Aquest TFC parteix de la necessitat de desenvolupar una aplicació web que presenti la característica de ser escalable, robusta i reutilitzable, dins del paradigma de la orientació a objectes i que permeti una estructura distribuïda, tant de components com de sistemes d'informació.

Aplicació Web per la gestió del personal portuari

Aquest treball crea una aplicació web per a la gestió del personal portuari de Barcelona.

Anàlisis, disseny i implementació d'una aplicació de gestió d'històries mèdiques per un sistema multi centres mitjançant tecnologia J2EE, i tecnologia de xarxes de bases de dades

El treball final de carrera 'HISMED', es basa en l'anàlisi, disseny, investigació e implementació d'una aplicació dins l'àmbit assistencial sanitari amb la premissa de voler ser un sistema per oferir un servei sanitari de millor qualitat, i crear un entorn en el qual investigadors, laboratoris, metges i personal docent comparteixen dades amb una rellevància cabdal per les seves professions. Oferint-los una eina de consulta molt potent en quant a l'obtenció de dades clíniques, que els permet explotar la informació segons convingui el cas.