4 resultados para time driven activity-based costing

em AMS Tesi di Laurea - Alm@DL - Università di Bologna


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La necessità di sviluppare questo progetto è nata dal fatto che quando due aziende desiderano collaborare in maniera costruttiva con rapporti di fornitura di materiali o lavorazioni, bisogna evitare che si verifichino scostamenti nei rapporti a discapito di uno dei due contraenti. La coscienza dell'inefficienza di un rapporto squilibrato ha portato le due aziende a intavolare un progetto migliorativo basato sulla massima trasparenza e propositività. Quando G.D ha deciso di avvalersi della fornitura da parte di Transmec per quanto riguarda il servizio di taglio del materiale, l'ha fatto per andare a cercare un miglior livello di efficacia ed efficienza. Il raggiungimento degli attuali livelli di performance non sarebbe stato possibile se entrambe le aziende non avessero collaborato attivamente nell'ottenimento degli standard desiderati. Questo studio è nato dal fatto che il modello interno adottato precedentemente da G.D per la ripartizione dei costi delle Business Unit non era più efficace se utilizzato come strumento di pagamento. Si rendeva quindi necessaria un'analisi accurata della situazione produttiva utilizzando gli approcci analitici resi disponibili nel corso degli anni come lo strumento per l'allocazione dei costi secondo le attività (Activity Based Costing) e la mappatura dei processi utilizzata nei casi di re-ingegnerizzazione dei reparti.

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The aim of this study was to reconstruct a solid phylogeny of four genera of the Rajidae family (Chondrichthyans: Batoidea) using a concatenated alignment of mtDNA genes. Then use the resultant tree to estimate divergence time between taxa based on molecular clock and fossil calibration and conduct biogeographic analysis. The intent was to prove that the actual distribution of species of Eastern Atlantic and Mediterranean skates is due to a series of vicariant events. The species considered belongs to two different tribe: Rajini (Raja and Dipturus) and Amblyrajini (Leucoraja and Rajella). The choice of this genera is due to their high presence in the area of interest and to the richness of endemic species. The results show that despite the ancient origin of Rajidae (97 MYA), the Eastern Atlantic and Mediterranean faunas originated more recently, during Middle Miocene-Late Pliocene, after the closure of connection between these areas and the Indo-Pacific ocean (15 MYA). The endemic species of the Mediterranean (Raja asterias, R. radula, R. polystigma and Leucoraja melitensis) originated after the Messinian salinity crisis (7-5 MYA), when the recolonization of the basin occurred, and are still maintained in allopatric distribution by the presence of biogeographic barriers. Moreover from 4 to 2.6 MYA we can observe the formation of sister species for Raja, Leucoraja and Rajella, one of which has a Northern distribution, and the other has a Southern distribution (R. clavata vs R. straeleni, L. wallacei vs L. naevus, R. fyllae vs R. caudaspinosa and R. kukujevi vs R. leopardus + R. barnardi). The Quaternary and present oceanographic discontinuities that occur along the western African continental shelf (e.g., Cape Blanc and the Angola–Benguela Front) might contribute to the maintenance of low or null levels of gene flow between these closely related siblings species. Also sympatric speciation must be invoked to explain the evolution of skates, for example for the division between R. leopardus and R. barnardi. The speciation processes followed a south-to-north pathways for Dipturus and a north-to-south pathways for Raja, Leucoraja and Rajella underling that the evolution of the genera occurred independently. In the end, it is conceivable that the evolutionary pathways of the tribes followed the costal line during the gondwana fragmentation. The results demonstrate that the evolution of this family is characterized by a series of parallel and independent speciation events, strictly correlated to the tectonic movement of continental masses and paleogeographic and paleoclimatic events and so can be explained by a panbiogeographical (vicariance) model.

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In the metal industry, and more specifically in the forging one, scrap material is a crucial issue and reducing it would be an important goal to reach. Not only would this help the companies to be more environmentally friendly and more sustainable, but it also would reduce the use of energy and lower costs. At the same time, the techniques for Industry 4.0 and the advancements in Artificial Intelligence (AI), especially in the field of Deep Reinforcement Learning (DRL), may have an important role in helping to achieve this objective. This document presents the thesis work, a contribution to the SmartForge project, that was performed during a semester abroad at Karlstad University (Sweden). This project aims at solving the aforementioned problem with a business case of the company Bharat Forge Kilsta, located in Karlskoga (Sweden). The thesis work includes the design and later development of an event-driven architecture with microservices, to support the processing of data coming from sensors set up in the company's industrial plant, and eventually the implementation of an algorithm with DRL techniques to control the electrical power to use in it.

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This thesis is part of a long-term project which aims to demonstrate for the first time that alginate gel beads can be used as chiral heterogeneous catalysts for enantioselective reactions. Alginate barium beads were prepared as previously optimized and applied to the Friedel-Crafts reaction between indoles and nitroalkenes. New substrates were tested, showing that the reaction can accommodate different nitroalkenes and indoles, affording the corresponding products with moderate yields and good enantioselectivities. However, aliphatic nitroalkenes cannot be used as they degrade under the catalytic reaction conditions. Preliminary study on the recyclability of the heterogeneous catalyst indicated a moderate stability of the catalyst, which can be used for few cycles with a slight erosion of enantioinducing power. Some directions for future improvements (storage and work-up solvent, use of ultrasonic bath) have been suggested.