Cost information in engineering design -Potentials and limitations of activity-based costing

The purpose of this thesis is to analyse activity-based costing (ABC) and possible modified versions ofit in engineering design context. The design engineers need cost information attheir decision-making level and the cost information should also have a strong future orientation. These demands are high because traditional management accounting has concentrated on the direct actual costs of the products. However, cost accounting has progressed as ABC was introduced late 1980s and adopted widely bycompanies in the 1990s. The ABC has been a success, but it has gained also criticism. In some cases the ambitious ABC systems have become too complex to build,use and update. This study can be called an action-oriented case study with some normative features. In this thesis theoretical concepts are assessed and allowed to unfold gradually through interaction with data from three cases. The theoretical starting points are ABC and theory of engineering design process (chapter2). Concepts and research results from these theoretical approaches are summarized in two hypotheses (chapter 2.3). The hypotheses are analysed with two cases (chapter 3). After the two case analyses, the ABC part is extended to cover alsoother modern cost accounting methods, e.g. process costing and feature costing (chapter 4.1). The ideas from this second theoretical part are operationalized with the third case (chapter 4.2). The knowledge from the theory and three cases is summarized in the created framework (chapter 4.3). With the created frameworkit is possible to analyse ABC and its modifications in the engineering design context. The framework collects the factors that guide the choice of the costing method to be used in engineering design. It also illuminates the contents of various ABC-related costing methods. However, the framework needs to be further tested. On the basis of the three cases it can be said that ABC should be used cautiously when formulating cost information for engineering design. It is suitable when the manufacturing can be considered simple, or when the design engineers are not cost conscious, and in the beginning of the design process when doing adaptive or variant design. If the design engineers need cost information for the embodiment or detailed design, or if manufacturing can be considered complex, or when design engineers are cost conscious, the ABC has to be always evaluated critically.

Recovery boilers - history and future

Recovery boilers are built all over the world. The roots of recovery technology are longer than the roots of recovery boilers. But it wasn’t until the invention of recovery boilers before the Second World War that the pulping technology was revolutionalized. This led to long development of essentially the same type of equipment, culminating into units that are largest biofuel boilers in the world. Early recovery technology concentrated on chemical recovery as chemicals cost money and if one could recycle these chemicals then the profitability of pulp manufacture would improve. For pulp mills the significance of electricity generation from the recovery boiler was for long secondary. The most important design criterion for the recovery boiler was a high availability. The electricity generation in recovery boiler process can be increased by elevated main steam pressure and temperature or by higher black liquor dry solids as well as improving its steam cycle. This has been done in the modern Scandinavian units.

Coopetition as a lead generating mechanism: design, modelling and simulation

The aim of this research is to develop a tool that could allow to organize coopetitional relationships between organizations on the basis of two-sided Internet platform. The main result of current master thesis is a detailed description of the concept of the lead generating internet platform-based coopetition. With the tools of agent-based modelling and simulation, there were obtained results that could be used as a base for suggestion that the developed concept is able to cause a positive effect on some particular industries (e.g. web-design studios market) and potentially can bring some benefits and extra profitability for most companies that operate on this particular industry. Also on the basis of the results it can be assumed that the developed instrument is also able to increase the degree of transparency of the market to which it is applied.

Muistitietotutkijat koolla Sydneyssä : Dancing with memory : oral history and its audiences

Ajankohtaista

Oral history and life stories as a research area in Estonian history, folkloristics and ethnology

Reviews

Design,implementation and use of an Internet kiosk as an an information system for CNC machinists

Tätä diplomityötä sponsoroi suuri Isobritannialainen lentokoneteollisuudessa toimiva yritys, joka huomasi että globaalin tuotantostrategian ollessa painopisteenä ja tietoteknisten järjestelmien kuten CAD/CAM ollessa merkittävänä osana tuotantoa, on löydettävä ymmärrys siitä, mitkä ovat tuotannon tietojärjestelmien tarpeet ja onko niiden kehittämisestä hyötyä yritykselle.Diplomityössä selitetään Internet teknologiaan perustuvan kioskin kehittämisestä tietotukijärjestelmäksi tuotanto-osastolle, jossa valmistetaan moottorin osia CNC-koneilla. Kioskeissa on piirteitä, jotka voisivat osoittautua hyödyllisiksi myös tuotantoympäristöissä ja siksi tässä työssä tutkitaan kioskiin perustuvaa lähestymistapaa tuotantoympäristöön sovellettuna.Diplomityö kuvaa informaatiokioskin kehittämistä alkaen alkuvaatimusten keruusta tietojärjestelmää varten, tietojärjestelmän suunnittelu- ja kehitysvaiheen sekä lopuksi analysoi kioskin onnistuneisuutta tuotantoympäristössä käytettävyystutkimuksen avulla, joka suoritettiin sen jälkeen kun kioski oli implementoitu tehtaassa.Johtopäätökset osoittavat, että kioski on hyvin implementoitavissa tuotantoympäristöön ja todistaa, että tuotantoinformaation jakelu sähköisessä muodossa on huomattavasti tehokkaampaa kuin paperilla. Käyttäjien kommentit osoittavat että kioski on sopiva heidän tietotarpeisiinsa ja siitä on hyötyä heidän työlleen. Kioski tarjoaa hyötyjä tuotantotason lisäksi myös johtotasolle.

Design, implementation and testing of DVB/MHP-application development environment

Tämä diplomityö esittelee 1.6. - 4.11.2002 Mikkelin ammattikorkeakoulun YTI-tutkimuskeskuksen Informaatio- ja mediateknologian hankekokonaisuuden STRIMT-projektin puitteissa tekemäni MHP-kehitysjärjestelmähankinnan tuloksia. Digitaalitelevision MHP-sovelluskehitysjärjestelmän hankinnan tulosten lisäksi työ antaa yleiskuvan MHP-sovelluskehitystyökaluista, digitaalitelevisiostandardeista sekä digitaalitelevisioverkkojen yhteistoimintamalleista televerkkojen kanssa. Keräämieni tietojen, tekemäni tarvemäärittelyn ja suorittamani tuotevertailun perusteella valitsin tarpeisiimme sopivimmaksi järjestelmäksi Alticast Inc.-yrityksen Altifusion-tuotteen. Tuotteen valinnassa otin huomioon myös mahdolliset tulevaisuuden tarpeet aina täysimittaista lähetysjärjestelmää varten kehittämällä vaiheittaisen hankintasuunnitelman. Järjestelmää hankittaessa tärkeintä on huomioida heti alusta alkaen mahdolliset tulevat tarpeet ja varmistaa hankinnan hyödynnettävyys myös tulevaisuudessa. Järjestelmän hankinnan lisäksi vastasin sen käyttöönotosta ja järjestelmää hyödyntävän testisovelluksen laatimisesta.

An Overview Of British Automotive Industry: Implications From History and Recommendations for Future

This thesis is a literary research, which aims to uncover reasons for the downfall of automotive industry in the United Kingdom in the late 20th century. First, there is a short review on the history of the industry in the UK and then there are more present cases presented in the form of BMW-Rover and Tata-Jaguar Land Rover. Finally, the thesis suggests some ideas to which the UK should work towards in order to ensure future competitiveness. The automotive industry in the United Kingdom is one of the oldest in the world, but as the end of last millennium was approaching it was not doing too well. Industry that was still flourishing in the mid-century was soon heading down river and by the end of the century all large English car manufacturers had either closed down or were forced under foreign ownership. The thesis suggests possible targets for future prospects from the literary review and from the conclusions made. These are to ensure the continuity of the industry and the competitiveness on an international level. The suggestions are for long term and are mainly focused around research and development of renewable energy forms.

Ecosystem architecture design: endogenous and exogenous structural properties

The aim of this dissertation is to bridge and synthesize the different streams of literature addressing ecosystem architecture through a multiple‐lens perspective. In addition, the structural properties of and processes to design and manage the architecture will be examined. With this approach, the oft‐neglected actor‐structure duality is addressed and both the position and structure, and action and process are under scrutiny. Further, the developed framework and empirical evidence offer valuable insights on how firms collectively create value and individually appropriate value. The dissertation is divided into two parts. The first part comprises a literature review, as well as the conclusions of the whole study, and the second part includes six research publications. The dissertation is based on three different reasoning logics: abduction, induction and deduction; related qualitative and quantitative methodologies are utilized in the empirical examination of the phenomenon in the information and communication technology industry. The results suggest firstly that there are endogenous and exogenous structural properties of the ecosystem architecture. Out of these, the former ones can be more easily influenced by a particular actor whereas the latter ones are taken more or less for granted. Secondly, the exogenous ecosystem design properties influence the value creation potential of the ecosystem whereas the endogenous ecosystem design properties influence the value appropriation potential of a particular actor in the ecosystem. Thirdly, the study suggests that there is a relationship between endogenous and exogenous structural properties in that the endogenous properties can be leveraged to create and reconfigure the exogenous properties whereas the exogenous properties prose opportunities and restrictions on the use of endogenous properties. In addition, the study suggests that there are different emergent and engineered processes to design and manage ecosystem architecture and to influence both the endogenous and exogenous structural properties of ecosystem architecture. This study makes three main contributions. First, on the conceptual level, it brings coherence and direction to the fast growing body of literature on novel inter‐organizational arrangements, such as ecosystems. It does this by bridging and synthetizing three different streams of literature, namely the boundary, design and orchestration conception. Secondly, it sets out a framework that enhances our understanding of the structural properties of ecosystem architecture; of the processes to design and manage ecosystem architecture; and of their influence on the value creation potential of the ecosystem and the value capture potential of a particular firm. Thirdly, it offers empirical evidence of the structural properties and processes.

Interpersonal understanding and theory of mind

En populär idé inom dagens filosofiska och psykologiska forskning om interpersonlig förståelse, är idén att vi använder en kognitiv funktion (eller metod) för att förstå andra människor, en så kallad ”theory of mind” funktion. Denna idé förekommer inom ett brett vetenskapligt fält så som inom evolutionspsykologi, inom teorier om barns utveckling, inom teorier om autism, samt inom emotionsfilosofi och moralfilosofi. Avsikten i denna studie är att se närmare på vissa inflytelserika filosofiska och psykologiska teorier om interpersonlig förståelse, teorier som också har en stark koppling till empirisk forskning. I arbetet hävdar Gustafsson att teorierna ifråga avspeglar vissa klassiska, filosofiskt problematiska, antaganden. Dessa antaganden präglar teorierna ifråga samt påverkar hur de empiriska undersökningarna byggs upp och hur resultat tolkas.

Design, implementation, and evaluation of an online water quality monitoring system in Lake Saimaa, Finland

Environmental threats are growing nowadays, they became global issues. People around the world try to face these issues by two means: solving the current affected environs and preventing non-affected environs. This thesis describes the design, implementation, and evaluation of online water quality monitoring system in Lake Saimaa, Finland. The water quality in Lake Saimaa needs to be monitored in order to provide responsible bodies with valuable information which allows them to act fast in order to prevent any negative impact on the lake's environment. The objectives were to design a suitable system, implement the system in Lake Saimaa, and then to evaluate the applicability and reliability of such systems for this environment. The needs for the system were first isolated, and then the design, needed modifications, and the construction of the system took place. After that was the testing of the system in Lake Saimaa in two locations nearby Mikkeli city. The last step was to evaluate the whole system. The main results were that the application of online water quality monitoring systems in Lake Saimaa can benefit of many advantages such as reducing the required manpower, time and running costs. However, the point of unreliability of the exact measured values of some parameters is still the drawback of such systems which can be developed by using more advanced equipments with more sophisticated features specifically for the purpose of monitoring in the predefined location.