Inventory Routing - A Strategic Management Accounting Perspective

This dissertation develops a strategic management accounting perspective of inventory routing. The thesis studies the drivers of cost efficiency gains by identifying the role of the underlying cost structure, demand, information sharing, forecasting accuracy, service levels, vehicle fleet, planning horizon and other strategic factors as well as the interaction effects among these factors with respect to performance outcomes. The task is to enhance the knowledge of the strategic situations that favor the implementation of inventory routing systems, understanding cause-and-effect relationships, linkages and gaining a holistic view of the value proposition of inventory routing. The thesis applies an exploratory case study design, which is based on normative quantitative empirical research using optimization, simulation and factor analysis. Data and results are drawn from a real world application to cash supply chains. The first research paper shows that performance gains require a common cost component and cannot be explained by simple linear or affine cost structures. Inventory management and distribution decisions become separable in the absence of a set-dependent cost structure, and neither economies of scope nor coordination problems are present in this case. The second research paper analyzes whether information sharing improves the overall forecasting accuracy. Analysis suggests that the potential for information sharing is limited to coordination of replenishments and that central information do not yield more accurate forecasts based on joint forecasting. The third research paper develops a novel formulation of the stochastic inventory routing model that accounts for minimal service levels and forecasting accuracy. The developed model allows studying the interaction of minimal service levels and forecasting accuracy with the underlying cost structure in inventory routing. Interestingly, results show that the factors minimal service level and forecasting accuracy are not statistically significant, and subsequently not relevant for the strategic decision problem to introduce inventory routing, or in other words, to effectively internalize inventory management and distribution decisions at the supplier. Consequently the main contribution of this thesis is the result that cost benefits of inventory routing are derived from the joint decision model that accounts for the underlying set-dependent cost structure rather than the level of information sharing. This result suggests that the value of information sharing of demand and inventory data is likely to be overstated in prior literature. In other words, cost benefits of inventory routing are primarily determined by the cost structure (i.e. level of fixed costs and transportation costs) rather than the level of information sharing, joint forecasting, forecasting accuracy or service levels.

The Quest for Well-being in Growth Industries 2: The Survey

This working paper reports the ongoing research conducted in the research project, The Quest for Well-being in Growth Industries: A Collaborative Study in Finland and Scotland, under the auspices of Academy of Finland research programme, The Future of Work and Well-being. The research project examines the contradictory pressures for policies and practices towards both the inhibition and the enhancement of work-related well-being that are likely in growth industries. The overall aim is to evaluate the development, implementation and use of work-related well-being policies in four selected growth industries. These – electronics, care, finance and accounting, and tourism – have been selected on the basis of EU and national forecasts, and demographic and socio-economic trends in standard and non-standard employment. In this paper we aim to review the survey that constitutes the second main phase of this research.

High-temperature, high-pressure granulites (retrogressed eclogites) in the central region of the Lewisian, NW Scotland: Crustal-scale subduction in the Neoarchaean

Eclogites and associated high-pressure (HP) rocks in collisional and accretionary orogenic belts preserve a record of subduction and exhumation, and provide a key constraint on the tectonic evolution of the continents. Most eclogites that formed at high pressures but low temperatures at > 10-11 kbar and 450-650 degrees C can be interpreted as a result of subduction of cold oceanic lithosphere. A new class of high-temperature (HT) eclogites that formed above 900 degrees C and at 14 to 30 kbar occurs in the deep continental crust, but their geodynamic significance and processes of formation are poorly understood. Here we show that Neoarchaean mafic-ultramafic complexes in the central granulite facies region of the Lewisian in NW Scotland contain HP/HT garnet-bearing granulites (retrogressed eclogites), gabbros, Iherzolites, and websterites, and that the HP granulites have garnets that contain inclusions of omphacite. From thermodynamic modeling and compositional isopleths we calculate that peak eclogite-facies metamorphism took place at 24-22 kbar and 1060-1040 degrees C. The geochemical signature of one (G-21) of the samples shows a strong depletion of Eu indicating magma fractionation at a crustal level. The Sm-Nd isochron ages of HP phases record different cooling ages of ca. 2480 and 2330 Ma. We suggest that the layered mafic-ultramafic complexes, which may have formed in an oceanic environment, were subducted to eclogite depths, and exhumed as HP garnet-bearing orogenic peridotites. The layered complexes were engulfed by widespread orthogneisses of tonalite-trondhjemite-granodiorite (TTG) composition with granulite facies assemblages. We propose two possible tectonic models: (1) the fact that the relicts of eclogitic complexes are so widespread in the Scourian can be taken as evidence that a >90 km x 40 km-size slab of continental crust containing mafic-ultramafic complexes was subducted to at least 70 km depth in the late Archaean. During exhumation the gneiss protoliths were retrogressed to granulite facies assemblages, but the mafic-ultramafic rocks resisted retrogression. (2) The layered complexes of mafic and ultramafic rocks were subducted to eclogite-facies depths and during exhumation under crustal conditions they were intruded by the orthogneiss protoliths (TTG) that were metamorphosed in the granulite facies. Apart from poorly defined UHP metamorphic rocks in Norway, the retrogressed eclogites in the central granulite/retrogressed eclogite facies Lewisian region, NW Scotland have the highest crustal pressures so far reported for Archaean rocks, and demonstrate that lithospheric subduction was transporting crustal rocks to HP depths in the Neoarchaean. (C) 2012 International Association for Gondwana Research. Published by Elsevier B.V. All rights reserved.

Environmental Mechanics Research in China

By recalling mankind's path during past 50 years in the present article, we mainly highlight the significance of environmental issues today. In particular, two major factors leading to environment deterioration in China such as water resources and coal burning are stressed on. Present-day environmental issues are obviously interdisciplinary, of multiple scales and multi-composition in nature. Therefore, a process-based approach for environment research is absolutely necessarily. A series of sub-processes, either physical, chemical or biological, are subsequently analyzed in order to established reasonable parameterization scheme and credible comprehensive model. And we are now in a position to answer questions still open to us, improve existing somewhat empirical engineering approaches and enhance quantitative accuracy in prediction. To illustrate this process-based research approach, three typical examples associated with the Yangtze River Estuary, Loess Plateau and Tenggeli Desert environments have been dealt with respectively. A theoretical model of vertical flow field accounting for runoff and tide interaction has been established to delineate salinity and sediment motion which are responsible for the formation of mouth bar at the outlet and the ecological evolution there. A kinematic wave theory combined with the revised Green-Ampt infiltration formula is applied to the prediction of runoff generation and erosion in three types of erosion region on the Loess Plateau. Three approaches describing water motion in SPAC system in arid areas at different levels have been improved by introducing vegetation sub-models. However, we have found that the formation of a dry sandy layer and biological crust skin are additional primary causes leading to deterioration of water supply and succession of ecological system.

Addressing technical, social and economic constraints to rice fish culture in Laos, emphasising women’s involvement: DFID Aquaculture Research Programme Project R6380Cb, final technical report

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Coarse fish in Scotland: a threat or a resource?

This brief article summarizes the ecological role of non-salmonid fishes in Scottish fresh waters. Most government-sponsored research has focused on the ecologically valuable salmonids in this area, yet non-salmonid species are widely distributed in Scotland and play an important ecological role in freshwater ecosystems. The fish fauna of Scotland differs from other parts of the British Isles by being more impoverished following the end of the last Ice Age, ca. 10 000 years ago.

A simple approach for the estimation of food consumption from growth rates at different environmental conditions and its application to juvenile cod (Gadus morhua L.) of a fjordic sea loch on the west coast of Scotland

Abstract Growth and condition of fish are functions of available food and environmental conditions. This led to the idea of using fish as a “consumption sensor” for the measurement of food intake over a defined period of time. A bio-physical model for the estimation of food consumption was developed based on the von Bertalanffy model. Whereas some of the input variables of the model, the initial and final lengths and masses of a fish and the temperature within the time period considered can easily be measured, internal characteristics of the species have to be determined indirectly. Three internal parameters are used in the model: the maintenance consumption at 0°C, the temperature dependence of this consumption and the food efficiency, the percentage of the ingested food utilized. Estimates of the parameters for a given species can be determined by feeding experiments. Here, data from published feeding experiments on juvenile cod, Gadus morhua L., were used to validate the model. The average of the relative error for the food intake predicted by the model for individual fish was about 24 %, indicating that fish used the food with different efficiencies. However, grouping the fish according to size classes and temperature lowered the relative error of the predicted food intake for the group to typically 5 %. For a group containing all fish of the feeding experiment the relative prediction error was about 2 %. Zusammenfassung Wachstum und Kondition der Fische sind von der verfügbaren Nahrung und von Umweltbedingungen abhängig. Dies führte zur Idee, Fisch als „Konsum-Sensor“ für die Messung der Nahrungsaufnahme über einen definierten Zeitraum zu verwenden. Auf Grundlage des von Bertalanffy-Modells wurde ein bio-physikalisches Modell zur Schätzung der Futteraufnahme entwickelt. Während einige der Eingangsgrößen des Modells leicht gemessen werden können (Anfangs- und Endlänge und -körpermasse der Fische und die Temperatur innerhalb des betrachteten Zeitraum), können interne Parameter der betrachteten Art nur indirekt bestimmt werden. Drei interne Parameter werden in dem Modell verwendet: Die Erhaltungskonsumtion bei 0° C, die Temperaturabhängigkeit dieser Rate und der Wirkungsgrad der Nahrung (der Anteil der Nahrung ,der aufgenommen und verwendet und nicht ungenutzt wieder ausgeschieden wird). Die Modellparameter für eine bestimmte Art können durch Fütterungsversuche bestimmt werden. Um das Modell zu validieren wurden Daten aus veröffentlichten Fütterungsversuchen mit juvenilen Kabeljau (Gadus morhua L.) verwendet. Modell und Wirklichkeit weichen in der Regel voneinander ab. Der durchschnittliche relative Fehler der durch das Modell vorhergesagten Nahrungsaufnahme betrug für Einzelfische etwa 24%, was darauf hinweist, dass einzelne Fisch die Nahrung mit unterschiedlichen Wirkungsgraden verwerten. Allerdings senkte die Gruppierung der Fische nach Größenklassen und Temperatur den relativen Vorhersagefehler für die Nahrungsaufnahme der Gruppe auf etwa 5%. Für alle Fische im Fütterungsversuch ist der relative Vorhersagefehler etwa 2%.

An Accounting of the Sources of Steller Sea Lion, Eumetopias jubatus, Mortality

During 1991–2000, the west-are additional mortalities that fueled the ern stock of Steller sea lions, Eumetopias decline. We tabulated the levels of reported jubatus, declined at 5.03% (SE = 0.25%) anthropogenic sources of mortality (sub- per year, statistically significant rates (P < sistence, incidental take in fisheries, and 0.10) in all but the eastern Aleutian Islands research), estimated another (illegal shoot-region. The greatest rates of declines oc-ing), then approximated levels of predation curred in the eastern and central Gulf of Alas-(killer whales and sharks). We attempted to ka and the western Aleutian Islands (> 8.2% partition the various sources of “additional” per year). Using a published correction mortalities as anthropogenic and as addifactor, we estimated the total non-pup pop-tional mortality including some predation. ulation size in Alaska of the western stock We classified 436 anthropogenic mortalities of Steller sea lions to be about 33,000 ani-and 769 anthropogenic plus some predation mals. Based on a published life table and mortalities as “mortality above replace-the current rate of decline, we estimate that ment”; this accounted for 26% and 46% of the total number of mortalities of non-pup the estimated total level of “mortality above Steller sea lions during 1991–2000 was replacement”, respectively. The remaining about 6,383 animals; of those, 4,718 (74%) mortality (74% and 54%, respectively) was are mortalities that would have occurred if not attributed to a specific cause and may be the population were stable, and 1,666 (26%) the result of nutritional stress.

Allochthonous and autochthonous mire deposits, slope instability and palaeoenvironmental investigations in the Borve Valley, Barra, Outer Hebrides, Scotland

Ashmore, P. Brayshay, B.A Edwards, K.J Gilbertson, D. Grattan, J. Kent, M. Pratt, K. Weaver, R. 'Allochthonous and autochthonous mire deposits, slope instability and palaeoenvironmental investigations in the Borve Valley, Barra, Outer Hebrides, Scotland' The Holocene 2000 10, 1 pp.97-108

An assessment of international best practice in visitor attraction management: does Scotland really lag behind?

Garrod, Brian, Leask, Anna and Fyall, Alan (2007) An assessment of ?international best practice? in visitor attraction management: does Scotland really lag behind? International Journal of Tourism Research, 9 (1), 21-42. RAE2008