Sahan kustannustenjakomalli toimintolaskentaa apuna käyttäen

Työn tavoitteena oli rakentaa sahan kustannuksille laskentamalli, jolla kustannukset voidaan kohdistaa markkinasegmenteille. Työssä käytettiin toimintolaskentaa, joka kohdistaa kustannuksia tarkemmin, kuin perinteiset kustannuslaskentamenetelmät. Toimintolaskenta on kaksivaiheinen menetelmä, jossa ensin resurssit kohdistetaan käytön mukaan toiminnoille ja näiltä edelleen laskentakohteille toimintojen kulutuksen mukaan. Suuri osa mallin rakentamisajasta kului toimintojen määrittelyyn, analysointiin, tiedonhakuun ja laskentainformaation keräämiseen. Rakennettua kustannustenjakomallia voidaan käyttää apuna esim. segmentti-, asete- tai tuotekohtaista kannattavuutta laskettaessa. Kustannustenjakomalli kohdistaa sahan kustannukset kolmelle eri kustannusobjektille. Nämä objektit ovat tuote, segmentti ja tehdas. Tehdastason kustannukset kohdistetaan ainoastaan tuotteiden tehdashintojen määrittämisessä. Nämä kustannukset eivät vaikuta mitenkään tuotteen tai markkinasegmentin kannattavuuteen. Laskentamallin rakenne riippuu mallin käyttötarkoituksesta. Kustannustenjakomallia kokeiltiin kolmelle erilaiselle sahaukselle. Mallissa tarkasteltiin normaalikokoisen tukin, Japanin sahatavaran (lyhyt tukki) ja pienen tukin sahauksia sekä näiden aiheuttamia kustannuksia. Toimintolaskenta soveltuu hyvin sahan kustannusten kohdistamiseen. Koska sahan tuotanto on prosessimaista, niin toimintoja on vähän. Vaikka segmenttitason palvelutoimintojen osuus kustannuksista onkin pieni, niin toimintolaskenta toimii usein todellisena silmien avaajana, kun toimintoja ja niiden kustannuksia analysoidaan.

Kielikylpydidaktiikkaa kehittämässä : 3-6-vuotiaiden kielikylpylasten kielellinen kehitys ja kielikylpydidaktiikan kehittäminen päiväkodissa

The goal of this study is to determine the naming ability in Finnish and Swedish of nursery school-aged children participating in a language immersion programme, as well as their command of both languages. The study also aims to describe factors reflecting language immersion teaching in nursery schools based on action research and a literature survey. The longitudinal study, conducted in 2003–2005, comprised 133 native Finnish three- to six-year-old children in language immersion programmes. A total of four measurements were carried out over two and a half years. In each measurement, four separate tests were given to each child (totally 1134 measurements). Research material was collected using survey tools that measured the children’s naming ability and command of language. The tools had been translated into both Finnish and Swedish. The material also includes taped responses related to the tool for naming ability. Didactic approaches were developed on the basis of material from action research and the literature survey. The material was examined using methodological triangulation, and a quantitative analysis was made of each survey tool. Furthermore, a content analysis of the children’s taped responses gave further depth to the description of language development. The theoretical framework of the study is mainly based on modern sociocultural theories of second language development and acquisition. Thus, the approach is both linguistic and pedagogic, with emphasis lying on the latter. The socioculturally-oriented framework of this study is mainly influenced by the theorists Vygotski, Spolsky, van Lier and Cummins. According to the results, the language skills of children in language immersion programmes develop as expected from age three to six in the fields studied. In the field of language command, the children acquired excellent skills in listening comprehension. Their naming ability was not as good. In each test, the children showed weaker skills in Swedish than in Finnish. However, based on the assumption that the two languages have a shared cognitive field, the skills in Swedish catch up with the skills in Finnish at an annual rate of 6–7 per cent. The study indicates that children meet a language development threshold one year earlier in their native language than they do in the immersion language. As for the naming ability in Swedish, problems arose from the fact that the deviation in results increases with age. Children showed creativity in their use of naming strategies. Judging by the research results, children begin to use the immersion language as a tool for thought at a very early phase. The research results, action research and literature survey were also used to create a general educational model for language immersion.

Evaluation of roof slope and exposure with different roofing materials in reduced models of animal production facilities in spring and summer

The present study was conducted at the Department of Rural Engineering and the Department of Animal Morphology and Physiology of FCAV/Unesp, Jaboticabal, SP, Brazil. The objective was to verify the influence of roof slope, exposure and roofing material on the internal temperature of reduced models of animal production facilities. For the development of the research, 48 reduced and dissemble models with dimensions 1.00 × 1.00 × 0.50 m were used. The roof was shed-type, and the models faced to the North or South directions, with 24 models for each side of exposure. Ceramic, galvanized-steel and fibro tiles were used to build the roofs. Slopes varied between 20, 30, 40 and 50% for the ceramic tile and 10, 30, 40 and 50% for the other two. Inside the models, temperature readings were performed at every hour, for 12 months. The results were evaluated in a general linear model in a nested 3 × 4 × 2 factorial arrangement, in which the effects of roofing material and exposure were nested on the factor Slope. Means were compared by the Tukey test at 5% of probability. After analyzing the data, we observed that with the increase in the slope and exposure to the South, there was a drop in the internal temperature within the model at the geographic coordinates of Jaboticabal city (SP/Brazil).

A Soft Contact Collision Method For Real-Time Simulation of Triangularized Geometries in Multibody Dynamics

When modeling machines in their natural working environment collisions become a very important feature in terms of simulation accuracy. By expanding the simulation to include the operation environment, the need for a general collision model that is able to handle a wide variety of cases has become central in the development of simulation environments. With the addition of the operating environment the challenges for the collision modeling method also change. More simultaneous contacts with more objects occur in more complicated situations. This means that the real-time requirement becomes more difficult to meet. Common problems in current collision modeling methods include for example dependency on the geometry shape or mesh density, calculation need increasing exponentially in respect to the number of contacts, the lack of a proper friction model and failures due to certain configurations like closed kinematic loops. All these problems mean that the current modeling methods will fail in certain situations. A method that would not fail in any situation is not very realistic but improvements can be made over the current methods.

Sisälogististen materiaalivirtojen -ja materiaalitoimintojen kehittäminen eräässä kokoonpanoyrityksessä

Toimintaympäristön muutokset ja kysynnän monipuolistuminen haastavat useat teollisuuden alan yritykset kehittämään toimintaansa. Varastointi ja sisälogistiikka sisältävät useita yrityksen sisäisen tehokkuuden kehityskohteita. Logististen toimintojen ajankäytöllisen hukan eliminointi ja sisälogistinen selkeys parantavat liiketoiminnan kannattavuutta. Työssä käsitellään yrityksen sisälogistisia materiaalivirtoja, jotka muodostuvat materiaalitoimintojen suorittamista komponenttien ja lopputuotteiden siirroista. Tavoitteina oli lyhentää tuotannon pääkokoonpanon komponenttien keräilyyn kuluvaa aikaa ja selkeyttää sisälogistista systeemiä kehittämällä kokoonpanotuotannon ja sitä palvelevan varastoinnin layoutia, sekä komponenttien varastopaikkoja. Tutkimus perustuu kvantitatiiviseen ja kvalitatiiviseen tutkimusmenetelmään. Sisälogististen osa-alueiden analysointiin käytettiin osallistuvaa havainnointia, haastatteluita, vertailevaa tutkimusta ja datapohjaista aineistoa. Työn tuloksena syntyi kehitysehdotus materiaalivirtojen ja varastoinnin uudeksi rakenteeksi, sekä toimintamalli nimikkeiden varastopaikkojen määrittämiseksi ja työpisteiden järjestyksen ylläpitoon.

Gender-related pathways for behavior problems in the offspring of alcoholic fathers

The objective of the present study was to examine gender differences in the influence of paternal alcoholism on children's social-emotional development and to determine whether paternal alcoholism is associated with a greater number of externalizing symptoms in the male offspring. From the Mannheim Study of Risk Children, an ongoing longitudinal study of a high-risk population, the developmental data of 219 children [193 (95 boys and 98 girls) of non-alcoholic fathers, non-COAs, and 26 (14 boys, 12 girls) of alcoholic fathers, COAs] were analyzed from birth to the age of 11 years. Paternal alcoholism was defined according to the ICD-10 categories of alcohol dependence and harmful use. Socio-demographic data, cognitive development, number and severity of behavior problems, and gender-related differences in the rates of externalizing and internalizing symptoms were assessed using standardized instruments (IQ tests, Child Behavior Checklist questionnaire and diagnostic interviews). The general linear model analysis revealed a significant overall effect of paternal alcoholism on the number of child psychiatric problems (F = 21.872, d.f. = 1.217, P < 0.001). Beginning at age 2, significantly higher numbers of externalizing symptoms were observed among COAs. In female COAs, a pattern similar to that of the male COAs emerged, with the predominance of delinquent and aggressive behavior. Unlike male COAs, females showed an increase of internalizing symptoms up to age 11 years. Of these, somatic complaints revealed the strongest discriminating effect in 11-year-old females. Children of alcoholic fathers are at high risk for psychopathology. Gender-related differences seem to exist and may contribute to different phenotypes during development from early childhood to adolescence.

Rosuvastatin and vascular dysfunction markers in pulmonary arterial hypertension: a placebo-controlled study

We investigated whether chronic rosuvastatin administration could improve the abnormalities of the circulating levels of vascular dysfunction markers in pulmonary arterial hypertension (PAH). Sixty patients, aged 13 to 60 years, with idiopathic (N = 14) or congenital heart disease-associated PAH (N = 46) were equally but randomly assigned to rosuvastatin treatment (10 mg a day, orally) or placebo for 6 months in a blind fashion. Plasma levels of P-selectin, tissue-plasminogen activator and its inhibitor as well as von Willebrand factor antigen were measured by enzyme-linked immunoassay before and after 1, 3, and 6 months of treatment. Baseline levels of biomarkers were elevated (68, 16, 45 and 46% increase relative to controls, for P-selectin, von Willebrand factor antigen, tissue-plasminogen activator and its inhibitor, respectively; P < 0.001). P-selectin values at baseline, 1, 3, and 6 months were 39.9 ± 18.5, 37.6 ± 14.6, 34.8 ± 14.6, and 35.4 ± 13.9 ng/mL, respectively, for the rosuvastatin group and 45.7 ± 26.8, 48.0 ± 26.9, 48.1 ± 25.7, and 45.7 ± 25.6 ng/mL for the placebo group. The P-selectin level was lower in the rosuvastatin group compared with placebo throughout treatment (P = 0.037, general linear model). A trend was observed towards a decrease in tissue-plasminogen activator in the statin group (16% reduction, P = 0.094), with no significant changes in the other markers. Since P-selectin is crucial in inflammation and thrombosis, its reduction by rosuvastatin is potentially relevant in the pathophysiological scenario of PAH.

Effect of estrogen receptor-alpha (ESR1) gene polymorphism on high density lipoprotein levels in response to hormone replacement therapy

Studies have shown that estrogen replacement therapy and estrogen plus progestin replacement therapy alter serum levels of total, LDL and HDL cholesterol levels. However, HDL cholesterol levels in women vary considerably in response to hormone replacement therapy (HRT). A significant portion of the variability of these levels has been attributed to genetic factors. Therefore, we investigated the influence of estrogen receptor-alpha (ESR1) gene polymorphisms on HDL levels in response to postmenopausal HRT. We performed a prospective cohort study on 54 postmenopausal women who had not used HRT before the study and had no significant general medical illness. HRT consisted of conjugated equine estrogen and medroxyprogesterone acetate continuously for 1 year. The lipoprotein levels were measured from blood samples taken before the start of therapy and after 1 year of HRT. ESR1 polymorphism (MspI C>T, HaeIII C>T, PvuII C>T, and XbaI A>G) frequencies were assayed by restriction fragment length polymorphism. A general linear model was used to describe the relationships between HDL levels and genotypes after adjusting for age. A significant increase in HDL levels was observed after HRT (P = 0.029). Women with the ESR1 PvuII TT genotype showed a statistically significant increase in HDL levels after HRT (P = 0.032). No association was found between other ESR1 polymorphisms and HDL levels. According to our results, the ESR1 PvuII TT genotype was associated with increased levels of HDL after 1 year of HRT.

Morphometric evaluation of nitric oxide synthase isoforms and their cytokine regulators predict pulmonary dysfunction and survival in systemic sclerosis

Because histopathological changes in the lungs of patients with systemic sclerosis (SSc) are consistent with alveolar and vessel cell damage, we presume that this interaction can be characterized by analyzing the expression of proteins regulating nitric oxide (NO) and plasminogen activator inhibitor-1 (PAI-1) synthesis. To validate the importance of alveolar-vascular interactions and to explore the quantitative relationship between these factors and other clinical data, we studied these markers in 23 cases of SSc nonspecific interstitial pneumonia (SSc-NSIP). We used immunohistochemistry and morphometry to evaluate the amount of cells in alveolar septa and vessels staining for NO synthase (NOS) and PAI-1, and the outcomes of our study were cellular and fibrotic NSIP, pulmonary function tests, and survival time until death. General linear model analysis demonstrated that staining for septal inducible NOS (iNOS) related significantly to staining of septal cells for interleukin (IL)-4 and to septal IL-13. In univariate analysis, higher levels of septal and vascular cells staining for iNOS were associated with a smaller percentage of septal and vascular cells expressing fibroblast growth factor and myofibroblast proliferation, respectively. Multivariate Cox model analysis demonstrated that, after controlling for SSc-NSIP histological patterns, just three variables were significantly associated with survival time: septal iNOS (P=0.04), septal IL-13 (P=0.03), and septal basic fibroblast growth factor (bFGF; P=0.02). Augmented NOS, IL-13, and bFGF in SSc-NSIP histological patterns suggest a possible functional role for iNOS in SSc. In addition, the extent of iNOS, PAI-1, and IL-4 staining in alveolar septa and vessels provides a possible independent diagnostic measure for the degree of pulmonary dysfunction and fibrosis with an impact on the survival of patients with SSc.

Decreased brain-derived neurotrophic factor plasma levels in psoriasis patients

Brain-derived neurotrophic factor (BDNF) is associated with neuroplasticity and synaptic strength, and is decreased in conditions associated with chronic stress. Nevertheless, BDNF has not yet been investigated in psoriasis, a chronic inflammatory systemic disease that is exacerbated by stress. Therefore, our aim was to determine BDNF plasma levels in psoriasis patients and healthy controls. Adult patients (n=94) presenting with psoriasis for at least 1 year were enrolled, and age- and gender-matched with healthy controls (n=307) from the Brazilian Longitudinal Study of Adult Health (ELSA-Brasil). Participants had neither a previous history of coronary artery disease nor current episode of major depression. BDNF plasma levels were determined using the Promega ELISA kit. A general linear model was used to compare BDNF levels in psoriasis patients and controls, with age, gender, systolic blood pressure, serum fasting glucose, blood lipid levels, triglycerides, smoking status, and body mass index examined. After adjusting for clinical and demographic variables, significantly decreased BNDF plasma levels were observed in psoriasis patients (P=0.01) (estimated marginal means of 3922 pg/mL; 95%CI=2660-5135) compared with controls (5788 pg/mL; 95%CI=5185-6442). Similar BDNF levels were found in both mild and severe cases of psoriasis. Our finding, that BDNF is decreased in psoriasis, supports the concept of a brain-skin connection in psoriasis. Further studies should determine if BDNF is increased after specific psoriasis treatments, and associated with different disease stages.

Analysis of fracture healing in osteopenic bone caused by disuse: experimental study

Osteoporosis has become a serious global public health issue. Hence, osteoporotic fracture healing has been investigated in several previous studies because there is still controversy over the effect osteoporosis has on the healing process. The current study aimed to analyze two different periods of bone healing in normal and osteopenic rats. Sixty, 7-week-old female Wistar rats were randomly divided into four groups: unrestricted and immobilized for 2 weeks after osteotomy (OU2), suspended and immobilized for 2 weeks after osteotomy (OS2), unrestricted and immobilized for 6 weeks after osteotomy (OU6), and suspended and immobilized for 6 weeks after osteotomy (OS6). Osteotomy was performed in the middle third of the right tibia 21 days after tail suspension, when the osteopenic condition was already set. The fractured limb was then immobilized by orthosis. Tibias were collected 2 and 6 weeks after osteotomy, and were analyzed by bone densitometry, mechanical testing, and histomorphometry. Bone mineral density values from bony calluses were significantly lower in the 2-week post-osteotomy groups compared with the 6-week post-osteotomy groups (multivariate general linear model analysis, P<0.000). Similarly, the mechanical properties showed that animals had stronger bones 6 weeks after osteotomy compared with 2 weeks after osteotomy (multivariate general linear model analysis, P<0.000). Histomorphometry indicated gradual bone healing. Results showed that osteopenia did not influence the bone healing process, and that time was an independent determinant factor regardless of whether the fracture was osteopenic. This suggests that the body is able to compensate for the negative effects of suspension.

Green Service Level Agreement under Sustainability Lens in IT Industry

Nowadays, when most of the business are moving forward to sustainability by providing or getting different services from different vendors, Service Level Agreement (SLA) becomes very important for both the business providers/vendors and as well as for users/customers. There are many ways to inform users/customers about various services with its inherent execution functionalities and even non-functional/Quality of Services (QoS) aspects through negotiating, evaluating or monitoring SLAs. However, these traditional SLA actually do not cover eco-efficient green issues or IT ethics issues for sustainability. That is why green SLA (GSLA) should come into play. GSLA is a formal agreement incorporating all the traditional commitments as well as green issues and ethics issues in IT business sectors. GSLA research would survey on different traditional SLA parameters for various services like as network, compute, storage and multimedia in IT business areas. At the same time, this survey could focus on finding the gaps and incorporation of these traditional SLA parameters with green issues for all these mentioned services. This research is mainly points on integration of green parameters in existing SLAs, defining GSLA with new green performance indicators and their measurable units. Finally, a GSLA template could define compiling all the green indicators such as recycling, radio-wave, toxic material usage, obsolescence indication, ICT product life cycles, energy cost etc for sustainable development. Moreover, people’s interaction and IT ethics issues such as security and privacy, user satisfaction, intellectual property right, user reliability, confidentiality etc could also need to add for proposing a new GSLA. However, integration of new and existing performance indicators in the proposed GSLA for sustainable development could be difficult for ICT engineers. Therefore, this research also discovers the management complexity of proposed green SLA through designing a general informational model and analyses of all the relationships, dependencies and effects between various newly identified services under sustainability pillars. However, sustainability could only be achieved through proper implementation of newly proposed GSLA, which largely depends on monitoring the performance of the green indicators. Therefore, this research focuses on monitoring and evaluating phase of GSLA indicators through the interactions with traditional basic SLA indicators, which would help to achieve proper implementation of future GSLA. Finally, this newly proposed GSLA informational model and monitoring aspects could definitely help different service providers/vendors to design their future business strategy in this new transitional sustainable society.

Endividamento público, crescimento, moeda e inflação: comentário a "Matemática agradável", de Gerson Lima

The paper aims at analyzing the article by Gerson Lima on the manner by which fiscal deficit should be covered. It presents a more general dynamic model, where the principle of effective demand is explicitly used. By doing that, it is possible to treat as endogenous variables the national income and the government entries, what brings the result that the public debt must not follow an explosive path unless the very restrictive conditions of Lima's paper prevail. It also evaluates Lima's implicit inflation theory, and argues against his approximation to Friedman's framework.

Habit Formation and the Persistence of Monetary Shocks

This paper studies the persistent effects of monetary shocks on output. Previous empirical literature documents this persistence, but standard general equilibrium models with sticky prices fail to generate output responses beyond the duration of nominal contracts. This paper constructs and estimates a general equilibrium model with price rigidities, habit formation, and costly capital adjustment. The model is estimated via Maximum Likelihood using US data on output, the real money stock, and the nominal interest rate. Econometric results suggest that habit formation and adjustment costs to capital play an important role in explaining the output effects of monetary policy. In particular, impulse response analysis indicates that the model generates persistent, hump-shaped output responses to monetary shocks.

Industrial Adjustment: Context, Causes, Impacts and Methods for Analysis

Adjustement is an ongoing process by which factors of reallocated to equalize their returns in different uses. Adjustment occurs though market mechanisms or intrafirm reallocation of resources as a result of changes in terms of trade, government policies, resource availability, technological change, etc. These changes alter production opportunities and production, transaction and information costs, and consequently modify production functions, organizational design, etc. In this paper we define adjustment (section 2); review empirical estimates of the extent of adjustment in Canada and abroad (section 3); review selected features of the trade policy and adjustment context of relevance for policy formulation among which: slow growth, a shift to services, a shift to the Pacific Rim, the internationalization of production, investment distribution communications the growing use of NTB's, changes in foreign direct investment patterns, intrafirm and intraindustry trade, interregional trade flows, differences in micro economic adjustment processes of adjustment as between subsidiaries and Canadian companies (section 4); examine methodologies and results of studies of the impact of trade liberalization on jobs (section 5); and review the R. Harris general equilibrium model (section 6). Our conclusion emphasizes the importance of harmonizing commercial and domestic policies dealing with adjustment (section 7). We close with a bibliography of relevant publications.