A implementação do modelo activity-based costing numa instituição de ensino superior: o caso do Instituto Politécnico de Leiria

As instituições de ensino superior estão obrigadas pelo Plano Oficial de Contabilidade Pública para o sector da educação (POC-Educação) a adotar a integração da contabilidade orçamental com a contabilidade patrimonial e a contabilidade analítica. O facto de o POC-Educação referenciar a contabilidade analítica como um instrumento indispensável à gestão das organizações de ensino superior, na medida em que apoia os gestores no controlo das atividades desenvolvidas e no processo de tomada de decisões, associado à motivação obtida com a minha experiência profissional, integrado na Direção de Serviços Financeiros, de uma instituição de ensino superior, foi o ponto de partida para este projeto, subordinado ao tema “A implementação do modelo Activity-Based Costing numa instituição do ensino superior: o caso do Instituto Politécnico de Leiria” com o qual se pretende aferir a aplicabilidade dos princípios que sustentam o Activity-Based Costing (ABC) como instrumento de gestão numa instituição do ensino superior. Várias técnicas poderiam ser utilizadas para a concretização deste trabalho, no entanto quer pela contemporaneidade do conceito quer pelas características da instituição objeto de estudo foi decidido testar a metodologia ABC que apresenta benefícios na distribuição dos custos indiretos e comuns pelos objetos de custeio, face aos sistemas de custeio tradicionais. Considerando a dimensão do Instituto Politécnico de Leiria, e aproveitando os benefícios da sua estrutura organizacional, optamos por aplicar a metodologia apenas a parte da organização, no caso em concreto à Direção de Serviços Informáticos. Os resultados apresentados permitem concluir que os fundamentos que estão na base do modelo ABC podem ser aplicados a diversos serviços da instituição do ensino superior objeto de análise.

Radio frequency identification and time-driven activity based costing:RFID-TDABC application in warehousing

Purpose: This paper extends the use of Radio Frequency Identification (RFID) data for accounting of warehouse costs and services. Time Driven Activity Based Costing (TDABC) methodology is enhanced with the real-time collected RFID data about duration of warehouse activities. This allows warehouse managers to have accurate and instant calculations of costs. The RFID enhanced TDABC (RFID-TDABC) is proposed as a novel application of the RFID technology. Research Approach: Application of RFID-TDABC in a warehouse is implemented on warehouse processes of a case study company. Implementation covers receiving, put-away, order picking, and despatching. Findings and Originality: RFID technology is commonly used for the identification and tracking items. The use of the RFID generated information with the TDABC can be successfully extended to the area of costing. This RFID-TDABC costing model will benefit warehouse managers with accurate and instant calculations of costs. Research Impact: There are still unexplored benefits to RFID technology in its applications in warehousing and the wider supply chain. A multi-disciplinary research approach led to combining RFID technology and TDABC accounting method in order to propose RFID-TDABC. Combining methods and theories from different fields with RFID, may lead researchers to develop new techniques such as RFID-TDABC presented in this paper. Practical Impact: RFID-TDABC concept will be of value to practitioners by showing how warehouse costs can be accurately measured by using this approach. Providing better understanding of incurred costs may result in a further optimisation of warehousing operations, lowering costs of activities, and thus provide competitive pricing to customers. RFID-TDABC can be applied in a wider supply chain.

Language Teaching Methodologies, Intercultural Awareness and Autonomous Learning

This paper will examine familiar reasons for including the teaching of intercultural competence within Language Teaching before adding some less familiar ones. It will focus in particular on the question of how far intercultural competence can be learned when students are formally studying languages and how far such competence needs to be acquired autono-mously. It will though also ask to what extent being initiated to the very varied facets of in-tercultural competence during formal language study plays an important role in allowing ef-fective autonomous acquisition to take place. The paper will conclude that a significant part of the intercultural development that students need to undertake if they are to be able to communicate effectively in a foreign language must happen autonomously, but that it is, nonetheless, vital that language courses at least sow the seeds of intercultural learning in ways that will facilitate autonomous learning. As such, language courses, if they are genuinely to meet student needs, should incorporate elements of intercultural training. The paper also concludes by outlining the type of empirical research that would need to be carried out for these claims to be fully substantiated.

Nanostructuring Ferroelectrics via Focused Ion Beam Methodologies

As we reach the physical limit of Moore’s law and silicon based electronics, alternative schemes for memory and sensor devices are being proposed on
a regular basis. The properties of ferroelectric materials on the nanoscale are key to developing device applications of this intriguing material class, and nanostructuring has been readily pursued in recent times. Focused ion beam (FIB) microscopy is one of the most signi cant techniques for achieving
this. When applied in tandem with the imaging and nanoscale manipulation afforded by proximal scanning force microscopy tools, FIB-driven nanoscale characterization has demonstrated the power and ability which simply may not be possible by other fabrication techniques in the search for innovative and novel ferroic phenomena. At the same time the process is not without pitfalls; it is time-consuming and success is not always guaranteed thus often being the bane in progress. This balanced review explores a brief history of the relationship between the FIB and ferroelectrics, the fascinating properties it has unveiled, the challenges associated with FIB that have led to alterna- tive nanostructuring techniques and nally new ideas that should be explored using this exciting technique.

Evaluation of three protein methodologies for marine plankton

[EN]Protein is an important biomass parameter and critical in the enzyme analysis of plankton. When plankton biomass is abundant, obtaining protein samples is not difficult. However, when biomass is a scarce quantity and it needs to be used for many other measurements, obtaining sufficient material for a protein sample is a challenge. If the protein analysis can be made on samples simultaneously prepared for other types of biochemical analyses, this challenge is partially mitigated. The objective of this research was to determine the optimal method for measuring protein content in plankton samples prepared for enzyme analysis.

A review of the methodologies and critical appraisal of computer models used in the simulation of evacuation from built environment

Abstract not available

Princípios Lean aplicados à gestão da informação: um caso prático no departamento de custeio da ECCO

O pensamento lean, assim como os conceitos e práticas que lhe estão associados, são, hoje em dia, vistos pelas organizações como meios que promovem a busca pela excelência empresarial. A aplicação dos princípios lean ultrapassou já a barreira do domínio produtivo, conhecendo-se, cada vez mais, outros ramos de utilização, como é o caso do setor dos serviços, que tem demonstrado um potencial enorme no que diz respeito à exploração desta filosofia. No entanto, as experiências de aplicação destes princípios a outras áreas, que não a indústria de transformação, têm ainda poucos resultados concretos espelhados na literatura. Este projeto surge no sentido de contribuir para alcançar processos mais eficientes, aplicando ferramentas e metodologias da filosofia lean a processos de gestão da informação, tendo o caso prático decorrido no recém-criado Departamento de Custeio Global da ECCO. Por se tratar de um novo departamento, ergue-se a necessidade de construir e modificar ferramentas e práticas em toda a estrutura da empresa. Deste modo, o lean será utilizado como um possível caminho para promover a melhoria contínua dos vários processos, tendo em vista a obtenção de uma melhor relação entre os resultados obtidos e os recursos despendidos. Assim, serão apresentadas várias propostas de melhoria para o departamento em causa, no âmbito da gestão da informação e que, partindo de uma análise inicial baseada nos princípios lean, pretendem agregar mais valor aos processos, minimizando os desperdícios que lhes estão associados e, consequentemente, promovendo o seu melhoramento contínuo.

Application of meta-analytical probabilistic approach for reliability benefits reflective optimal transmission costing – the case of India

In the deregulated Power markets it is necessary to have a appropriate Transmission Pricing methodology that also takes into account “Congestion and Reliability”, in order to ensure an economically viable, equitable, and congestion free power transfer capability, with high reliability and security. This thesis presents results of research conducted on the development of a Decision Making Framework (DMF) of concepts and data analytic and modelling methods for the Reliability benefits Reflective Optimal “cost evaluation for the calculation of Transmission Cost” for composite power systems, using probabilistic methods. The methodology within the DMF devised and reported in this thesis, utilises a full AC Newton-Raphson load flow and a Monte-Carlo approach to determine, Reliability Indices which are then used for the proposed Meta-Analytical Probabilistic Approach (MAPA) for the evaluation and calculation of the Reliability benefit Reflective Optimal Transmission Cost (ROTC), of a transmission system. This DMF includes methods for transmission line embedded cost allocation among transmission transactions, accounting for line capacity-use as well as congestion costing that can be used for pricing using application of Power Transfer Distribution Factor (PTDF) as well as Bialek’s method to determine a methodology which consists of a series of methods and procedures as explained in detail in the thesis for the proposed MAPA for ROTC. The MAPA utilises the Bus Data, Generator Data, Line Data, Reliability Data and Customer Damage Function (CDF) Data for the evaluation of Congestion, Transmission and Reliability costing studies using proposed application of PTDF and other established/proven methods which are then compared, analysed and selected according to the area/state requirements and then integrated to develop ROTC. Case studies involving standard 7-Bus, IEEE 30-Bus and 146-Bus Indian utility test systems are conducted and reported throughout in the relevant sections of the dissertation. There are close correlation between results obtained through proposed application of PTDF method with the Bialek’s and different MW-Mile methods. The novel contributions of this research work are: firstly the application of PTDF method developed for determination of Transmission and Congestion costing, which are further compared with other proved methods. The viability of developed method is explained in the methodology, discussion and conclusion chapters. Secondly the development of comprehensive DMF which helps the decision makers to analyse and decide the selection of a costing approaches according to their requirements. As in the DMF all the costing approaches have been integrated to achieve ROTC. Thirdly the composite methodology for calculating ROTC has been formed into suits of algorithms and MATLAB programs for each part of the DMF, which are further described in the methodology section. Finally the dissertation concludes with suggestions for Future work.

Fijación de precios : Costo Plus (costo más margen) y Target Costing (costeo objetivo),

Los tres factores básicos a considerar en la fijación de precios de productos o servicios son los clientes, la competencia y los costos. Dos enfoques son básicamente utilizados a partir de la información de la ontabilidad Gerencial.El enfoque de Cost-Plus (costo más un margen) utiliza una fórmula general que agrega un margen(Mark up) al costo base, como punto de partida de la decisión de fijación de precios.Muchos costos distintos (como los absorbentes de producción o totales) pueden servir como base del costo, alaplicar la fórmula del costo más margen. Después los precios se modifican con base en las reacciones de los clientes y las respuestas de los competidores.El enfoque de fijación de precios más usado hoy es el Costo Objetivo (Target Cost), en el cual primero se fijael precio objetivo que están dispuestos a pagar los clientes por un producto o servicio. Una utilidad de operación objetivo por unidad se resta al precio objetivo para determinar el costo objetivo por unidad. El reto para la organización es hacer las mejoras necesarias en sus costos mediante la ingeniería de valor y el mejoramiento continuo.

Activity-based life cycle costing model for cost estimation and monitoring – Case: manned and autonomous dry bulk carrier

Recent developments in automation, robotics and artificial intelligence have given a push to a wider usage of these technologies in recent years, and nowadays, driverless transport systems are already state-of-the-art on certain legs of transportation. This has given a push for the maritime industry to join the advancement. The case organisation, AAWA initiative, is a joint industry-academia research consortium with the objective of developing readiness for the first commercial autonomous solutions, exploiting state-of-the-art autonomous and remote technology. The initiative develops both autonomous and remote operation technology for navigation, machinery, and all on-board operating systems. The aim of this study is to develop a model with which to estimate and forecast the operational costs, and thus enable comparisons between manned and autonomous cargo vessels. The building process of the model is also described and discussed. Furthermore, the model’s aim is to track and identify the critical success factors of the chosen ship design, and to enable monitoring and tracking of the incurred operational costs as the life cycle of the vessel progresses. The study adopts the constructive research approach, as the aim is to develop a construct to meet the needs of a case organisation. Data has been collected through discussions and meeting with consortium members and researchers, as well as through written and internal communications material. The model itself is built using activity-based life cycle costing, which enables both realistic cost estimation and forecasting, as well as the identification of critical success factors due to the process-orientation adopted from activity-based costing and the statistical nature of Monte Carlo simulation techniques. As the model was able to meet the multiple aims set for it, and the case organisation was satisfied with it, it could be argued that activity-based life cycle costing is the method with which to conduct cost estimation and forecasting in the case of autonomous cargo vessels. The model was able to perform the cost analysis and forecasting, as well as to trace the critical success factors. Later on, it also enabled, albeit hypothetically, monitoring and tracking of the incurred costs. By collecting costs this way, it was argued that the activity-based LCC model is able facilitate learning from and continuous improvement of the autonomous vessel. As with the building process of the model, an individual approach was chosen, while still using the implementation and model building steps presented in existing literature. This was due to two factors: the nature of the model and – perhaps even more importantly – the nature of the case organisation. Furthermore, the loosely organised network structure means that knowing the case organisation and its aims is of great importance when conducting a constructive research.

Thermal analysis during bone drilling using rigid polyurethane foams: numerical and experimental methodologies

Osteotomy or bone cutting is a common procedure in orthopaedic surgery, mainly in the treatment of fractures and reconstructive surgery. However, the excessive heat produced during the bone drilling process is a problem that counters the benefits of this type of surgery, because it can result in thermal osteonecrosis, bone reabsorption and damage the osseointegration of implants. The analysis of different drilling parameters and materials can allow to decrease the temperature during the bone drilling process and contribute to a greater success of this kind of surgical interventions. The main goal of this study was to build a numerical three-dimensional model to simulate the drilling process considering the type of bone, the influence of cooling and the bone density of the different composite materials with similar mechanical properties to the human bone and generally used in experimental biomechanics. The numerical methodology was coupled with an experimental methodology. The use of cooling proved to be essential to decrease the material damage during the drilling process. It was concluded that the materials with less porosity and density present less damage in drilling process. The developed numerical model proved to be a great tool in this kind of analysis. © 2016, The Brazilian Society of Mechanical Sciences and Engineering.

Enhanced analytical methodologies for environmental studies of metal pollution in rivers and estuaries.

280 p.

Physical Design Methodologies for Low Power and Reliable 3D ICs

As the semiconductor industry struggles to maintain its momentum down the path following the Moore's Law, three dimensional integrated circuit (3D IC) technology has emerged as a promising solution to achieve higher integration density, better performance, and lower power consumption. However, despite its significant improvement in electrical performance, 3D IC presents several serious physical design challenges. In this dissertation, we investigate physical design methodologies for 3D ICs with primary focus on two areas: low power 3D clock tree design, and reliability degradation modeling and management. Clock trees are essential parts for digital system which dissipate a large amount of power due to high capacitive loads. The majority of existing 3D clock tree designs focus on minimizing the total wire length, which produces sub-optimal results for power optimization. In this dissertation, we formulate a 3D clock tree design flow which directly optimizes for clock power. Besides, we also investigate the design methodology for clock gating a 3D clock tree, which uses shutdown gates to selectively turn off unnecessary clock activities. Different from the common assumption in 2D ICs that shutdown gates are cheap thus can be applied at every clock node, shutdown gates in 3D ICs introduce additional control TSVs, which compete with clock TSVs for placement resources. We explore the design methodologies to produce the optimal allocation and placement for clock and control TSVs so that the clock power is minimized. We show that the proposed synthesis flow saves significant clock power while accounting for available TSV placement area. Vertical integration also brings new reliability challenges including TSV's electromigration (EM) and several other reliability loss mechanisms caused by TSV-induced stress. These reliability loss models involve complex inter-dependencies between electrical and thermal conditions, which have not been investigated in the past. In this dissertation we set up an electrical/thermal/reliability co-simulation framework to capture the transient of reliability loss in 3D ICs. We further derive and validate an analytical reliability objective function that can be integrated into the 3D placement design flow. The reliability aware placement scheme enables co-design and co-optimization of both the electrical and reliability property, thus improves both the circuit's performance and its lifetime. Our electrical/reliability co-design scheme avoids unnecessary design cycles or application of ad-hoc fixes that lead to sub-optimal performance. Vertical integration also enables stacking DRAM on top of CPU, providing high bandwidth and short latency. However, non-uniform voltage fluctuation and local thermal hotspot in CPU layers are coupled into DRAM layers, causing a non-uniform bit-cell leakage (thereby bit flip) distribution. We propose a performance-power-resilience simulation framework to capture DRAM soft error in 3D multi-core CPU systems. In addition, a dynamic resilience management (DRM) scheme is investigated, which adaptively tunes CPU's operating points to adjust DRAM's voltage noise and thermal condition during runtime. The DRM uses dynamic frequency scaling to achieve a resilience borrow-in strategy, which effectively enhances DRAM's resilience without sacrificing performance. The proposed physical design methodologies should act as important building blocks for 3D ICs and push 3D ICs toward mainstream acceptance in the near future.