Accounting for adsorption and desorption in Lattice Boltzmann simulations

We report a Lattice-Boltzmann scheme that accounts for adsorption and desorption in the calculation of mesoscale dynamical properties of tracers in media of arbitrary complexity. Lattice Boltzmann simulations made it possible to solve numerically the coupled Navier-Stokes equations of fluid dynamics and Nernst-Planck equations of electrokinetics in complex, heterogeneous media. With the moment propagation scheme, it became possible to extract the effective diffusion and dispersion coefficients of tracers, or solutes, of any charge, e.g., in porous media. Nevertheless, the dynamical properties of tracers depend on the tracer-surface affinity, which is not purely electrostatic and also includes a species-specific contribution. In order to capture this important feature, we introduce specific adsorption and desorption processes in a lattice Boltzmann scheme through a modified moment propagation algorithm, in which tracers may adsorb and desorb from surfaces through kinetic reaction rates. The method is validated on exact results for pure diffusion and diffusion-advection in Poiseuille flows in a simple geometry. We finally illustrate the importance of taking such processes into account in the time-dependent diffusion coefficient in a more complex porous medium.

Service Quality of ASPs (Application Service Providers): Case of an E-accounting Service

Service quality has been a hot topic in services marketing research since the ‘80s. Although it has been widely researched in the B2C context, as well as there is some research in the B2B side, it has received very little attention specifically in the context of the ASP (Application Service Provider) business model. The thesis uses streams of service quality literature in B2C and B2B as well as research of the ASP model to form a comprehensive understanding of service quality in the context of the ASPs. The empirical part consists of a case study of Netvisor, a fast-growing Finnish ASP providing e-accounting services. The key findings are that some traditional service quality dimensions seem to apply also in the ASP context and the relative importance of some dimensions differs with regard to different customer levels. Suggestions are made to improve the service quality of the case company.

The Present State and a Development Plan of Cost Accounting in Batch Production of Wind Turbine Gears

The aim of this master’s thesis was to document the present state and to create a development plan for Moventas Wind’s cost accounting. The current cost accounting system was evaluated and most fundamental problems were chosen as areas of focus in development work. The development plan includes both short- and long-term development proposals for problems identified. This report presents two alternative models for product costing. Benchmarking of cost accounting practices and modern cost accounting theories were used in development of cost accounting. It was found that the current cost accounting system functions quite well and the adjustments in unit cost rate calculation have only a minor influence on costs of goods sold. An OEE-based standard cycle concept was also developed and it was found that the implementation of this new system is worthwhile in the long-term.

Panel Data Stochastic Convergence Analysis of the Mexican Regions

The stochastic convergence amongst Mexican Federal entities is analyzed in panel data framework. The joint consideration of cross-section dependence and multiple structural breaks is required to ensure that the statistical inference is based on statistics with good statistical properties. Once these features are accounted for, evidence in favour of stochastic convergence is found. Since stochastic convergence is a necessary, yet insufficient condition for convergence as predicted by economic growth models, the paper also investigates whether-convergence process has taken place. We found that the Mexican states have followed either heterogeneous convergence patterns or divergence process throughout the analyzed period.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

Accounting manager : Servei web gestor de comptabilitat

Aquest projecte consisteix en un petit servei web de comptabilitat desenvolupat amb Vaadin framework, MySQL i Java. Dita aplicació permet crear factures i altres documents i portar-ne unes estadístiques de les figures relacionades amb aquesta comptabilitat. El fet d'utilitzar Vaadin permet desenvolupar aquest servei web mitjançant Java. Aquesta entrega es composa d'una presentació, la memòria i el producte (servei web+BD+instruccions).

Creating a customer profitability accounting model

Customer profitability accounting is a well-researched topic in the academic field, and it has been proved to posses rather undisputable benefits. However, the calculation of the customer profitabilities can be challenging, therefore the usage of the accounting is not self-explanatory in organizations. The aim of this study was to create a customer profitability accounting model for a wholesales unit in the case company to function as a sales management tool. The literature review of the study presents certain fundamental issues related to customer profitability accounting, in addition a theoretical framework for accounting model design is provided. The creation of the model was commenced by setting the requirements for it and examining the foundation of the model design, which consisted of for instance price setting and cost structure of products. This was followed by selecting approaches to the creation of the model. The result of the study was an accounting model, for which a determination of included revenues and costs was executed, along with the formulation of an allocation criteria of the costs. Lastly, the customer profitabilities were calculated in accordance with the accounting principles and the calculation logic of the model. The attained figures proved the model to provide an appropriate solution for obtaining the customer profitabilities and thus to use the accounting information as a sales management tool in for instance decision making and negotiation situations.

Diesel/biodiesel soot oxidation with ceo2 and ceo2-zro2-modified cordierites: a facile way of accounting for their catalytic ability in fuel combustion processes

CeO2 and mixed CeO2-ZrO2 nanopowders were synthesized and efficiently deposited onto cordierite substrates, with the evaluation of their morphologic and structural properties through XRD, SEM, and FTIR. The modified substrates were employed as outer heterogeneous catalysts for reducing the soot originated from the diesel and diesel/biodiesel blends incomplete combustion. Their activity was evaluated in a diesel stationary motor, and a comparative analysis of the soot emission was carried out through diffuse reflectance spectroscopy. The analyses have shown that the catalyst-impregnated cordierite samples are very efficient for soot oxidation, being capable of reducing the soot emission in more than 60%.

Models in country scale carbon accounting of forest soils

Selective papers of the workshop on "Development of models and forest soil surveys for monitoring of soil carbon", Koli, Finland, April 5-9 2006.

Improving and User Interface to E-Procurement Software Used in Asset Accounting and Investigating Effects to Efficiency

This diploma thesis has been done to international organization which takes care from the accounting actions of two major companies. In this organization are used three different purchasing tools which are used when new asset master data is wanted to input to SAP R/3- system. The aim of this thesis is to find out how much changing the user interface of one of these three e-procurement programs will affect to overall efficiency in asset accounting. As an addition will be introduced project framework which can be used in future projects and which help to avoid certain steps in the development process. At the moment data needs to be inputted manually with many useless mouse clicks and data needs to be searched from many various resources which slow down the process. Other organization has better tools at the moment than the myOrders system which is under investigation Research was started by exploring the main improvement areas. After this possible defects were traced. Suggested improvements were thought by exploring literature which has been written from usability design and research. Meanwhile also directional calculations from the benefits of the project were done alongside with the analysis of the possible risks and threats. After this NSN IT approved the changes which they thought was acceptable. The next step was to program them into tool and test them before releasing to production environment. The calculations were made also from implemented improvements and compared them to planned ones From whole project was made a framework which can be utilized also to other similar projects. The complete calculation was not possible because of time schedule of the project. Important observation in the project was that efficiency is not improved not only by changing the GUI but also improving processes without any programming. Feedback from end user should be also listened more in development process. End-user is after all the one who knows the best how the program should look like.

Accounting Beta Measuring Systematic Risk: Empirical Evidence from the Finnish Markets

The main purpose of this study is to examine whether accounting-based variables can be used to measure systematic risk of a company using Finnish data. When the fundamental sources of systematic risk are known, companies are able to manage these risks and increase company value. Accounting beta was formed based on OLS regression models. Theoretical background for the study was based on the findings of studies according to which business risk, financial risk, operating risk and growth risk can be theoretically regarded as determinants of the systematic risk. The results reveal that accounting variables describe systematic risk of a company. The accounting beta is found to be particularly sensitive to the changes in the risk components. The investigation is confidential until 15.10.2012.

On convergence of transforms based on parabolic scaling

This thesis studies properties of transforms based on parabolic scaling, like Curvelet-, Contourlet-, Shearlet- and Hart-Smith-transform. Essentially, two di erent questions are considered: How these transforms can characterize H older regularity and how non-linear approximation of a piecewise smooth function converges. In study of Hölder regularities, several theorems that relate regularity of a function f : R2 → R to decay properties of its transform are presented. Of particular interest is the case where a function has lower regularity along some line segment than elsewhere. Theorems that give estimates for direction and location of this line, and regularity of the function are presented. Numerical demonstrations suggest also that similar theorems would hold for more general shape of segment of low regularity. Theorems related to uniform and pointwise Hölder regularity are presented as well. Although none of the theorems presented give full characterization of regularity, the su cient and necessary conditions are very similar. Another theme of the thesis is the study of convergence of non-linear M ─term approximation of functions that have discontinuous on some curves and otherwise are smooth. With particular smoothness assumptions, it is well known that squared L2 approximation error is O(M-2(logM)3) for curvelet, shearlet or contourlet bases. Here it is shown that assuming higher smoothness properties, the log-factor can be removed, even if the function still is discontinuous.

Creating a Performance Measurement System for Accounting Services of Large Paper Company

The main objective of this research is creating a performance measurement system for accounting services of a large paper industry company. In this thesis there are compared different performance measurement system and then selected two systems, which are presented and compared more detailed. Performance Prism system is the used framework in this research. Performance Prism using success maps to determining objectives. Model‟s target areas are divided into five groups: stakeholder satisfaction, stakeholder contribution, strategy, processes and capabilities. The measurement system creation began by identifying stakeholders and defining their objectives. Based on the objectives are created success map. Measures are created based on the objectives and success map. Then is defined needed data for measures. In the final measurement system, there are total just over 40 measures. Each measure is defined specific target level and ownership. Number of measures is fairly large, but this is the first version of the measurement system, so the amount is acceptable.

Understanding change processes in business networks : a study of convergence in Finnish telecommunications 1985-2005

Aktörer inom telekommunikationsbranschen i Finland har genomgått en intensiv förändring under de senaste 25 åren, från 1980-talets självständiga företag till företag beroende av varandra, och även av aktörer inom närliggande branscher. I dag skapas telekommunikationsmarknaden inte endast av operatörerna, utan också av mediebolag (t.ex. MTV Media) och IT-företag (t.ex. TietoEnator). Gränserna mellan olika industrier håller därmed på att suddas ut - ett fenomen som allmänt benämns som teknologisk konvergens. Konvergens innebär att någonting integreras; det kan handla om t.ex. teknologier (telefoni och Internet), företag (AOL och Time Warner), industrier (telekom, media och IT-branscherna), tjänster (mobilt TV), produkter (PDA) osv. Detta innebär att ytterst få telekomaktörer ensamma kan vidareutveckla marknaden och tekniska lösningar. Samarbete mellan aktörer krävs; mobiltelefontillverkare, innehållsproducenter, operatörer osv. bör intesifiera sitt samarbete för att kunna erbjuda attraktiva tjänster och produkter till kunder och slutanvändare. Avhandlingen fokuserar speciellt på affärsnätverk och samarbetsmönster mellan nätverksaktörer som medel för att få tillgång till resurser som krävs i en konvergenskarakteriserad affärsomgivning. Avhandlingen lyfter fram vad den teknologiska konvergensen har inneburit för telekomaktörer, dvs. att företag tvingats förändra sina strategier och verksamhetsmodeller. För många företag i branschen har anpassningen till konvergenstänkande varit utmanande, och i vissa fall kan man till och med tala om att företagen upplevt en identitetskris. Den utförda forskningen visar att konvergens uppfattas på marknaden som en pågående förändringsprocess, där varje telekomaktör är tvungen att utvärdera sin roll och position i relation till andra aktörer inom branschen. Konvergensprocesser forsätter i framtiden med ökad intensitet. Aktörerna skapar medvetet sin omgivning genom att agera i olika roller, som kan sträcka sig över industrigränser. Avhandlingen påvisar även att externa händelser och industrikontexten påverkar dynamiken i ett affärsnätverk.

Convergence and divergence in global economy and social development : global perspectives on the contents of economic and soical development policy and its effects on rich and poor countries

The study of convergence and divergence in global economy and social development utilises comparative indicators to investigate the contents of economic and social development policy and their effects on the global samples that represent the rich industrial, semi-industrial and the poor developing nations. The study searchesfor answers to questions such as "what are the objectives of economic growth policies in globalisation under the imperatives of convergence and divergence, and how do these affect human well-being in consideration to the objectives of social policy in various nations?" The empirical verification of data utilises the concepts of the `logic of industrialism´ for comparative analysis that focuses mainly on identifying the levels of well-being in world nations after the Second World War. The perspectives of convergence and divergence in global economy and social development critically examine the stages of early development processes in global economy, distinguish the differences between economy and social development, illustrate the contents of economic and social development policies, their effects on rich and poor countries, and the nature of convergence and divergence in propelling economic growth and unequal social development in world nations. The measurement of convergence and divergence in global economy and social development utilised both economic and social data that were combined into an index that measures the precise levels of the effects of economic and social development policies on human well-being in the rich and poor nations. The task of finding policy solutions to resolve the controversies are reviewed through empirical investigations and the analyses of trends indicated within economic and social indicators and data. These revealed how the adoption of social policy measures in translating the gains from economic growth, towards promoting education, public health, and equity, generate social progress and longer life expectancy, higher economic growth, and sustain more stable macro economy for the nations. Social policy is concerned with the translation of benefits from objectives of global economic growth policies, to objectives of social development policy in nation states. Social policy, therefore, represents an open door whereby benefits of economic growth policies are linked with the broader objectives of social development policy, thereby enhancing the possibility of extending benefits from economic growth to all human being in every nation.