914 resultados para units-invariant benchmarking


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This work was carried out with the objective of evaluating the growth and development of honey weed (Leonurus sibiricus) based on days or thermal units (growing degree days). Thus, two independent trials were developed to quantify the phenological development and total dry mass accumulation in increasing or decreasing photoperiod conditions. Considering only one growing season, honey weed phenological development was perfectly fit to day scale or growing degree days, but with no equivalence between seasons, with the plants developing faster at increasing photoperiods, and flowering 100 days after seeding. Even day-time scale or thermal units were not able to estimate general honey weed phenology during the different seasons of the year. In any growing condition, honey weed plants were able to accumulate a total dry mass of over 50 g per plant. Dry mass accumulation was adequately fit to the growing degree days, with highlights to a base temperature of 10 ºC. Therefore, a higher environmental influence on species phenology and a lower environmental influence on growth (dry mass) were observed, showing thereby that other variables, such as the photoperiod, may potentially complement the mathematical models.

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Availability of basic information on weed biology is an essential tool for designing integrated management programs for agricultural systems. Thus, this study was carried out in order to calculate the base temperature (Tb) of southern sandbur (Cenchrus echinatus), as well as fit the initial growth and development of the species to accumulated thermal units (growing degree days - GDD). For that purpose, experimental populations were sown six times in summer/autumn conditions (decreasing photoperiod) and six times in winter/spring condition (increasing photoperiod). Southern sandbur phenological evaluations were carried out, on alternate days, and total dry matter was measured when plants reached the flowering stage. All the growth and development fits were performed based on thermal units by assessing five base temperatures, as well as the absence of it. Southern sandbur development was best fit with Tb = 12 ºC, with equation y = 0,0993x, where y is the scale of phenological stage and x is the GDD. On average, flowering was reached at 518 GDD. Southern sandbur phenology may be predicted by using mathematical models based on accumulated thermal units, adopting Tb = 12 ºC. However, other environmental variables may also interfere with species development, particularly photoperiod.

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This work was carried out with the objective of evaluating growth and development of sourgrass (Digitaris insularis) based on days or thermal units (growing degree days - GDD). Two independent trials were developed aiming to quantify the species' phenological development and total dry matter accumulation in increasing or decreasing photoperiod conditions. Plants were grown in 4 L plastic pots, filled with commercial substrate, adequately fertilized. In each trial, nine growth evaluations were carried out, with three replicates. Phenological development of sourgrass was correctly fit to time scale in days or GDD, through linear equation of first degree. Sourgrass has slow initial growth, followed by exponential dry matter accumulation, in increasing photoperiod condition. Maximum total dry matter was 75 and 6 g per plant for increasing and decreasing photoperiod conditions, respectively. Thus, phenological development of sourgrass may be predicted by mathematical models based on days or GDD; however, it should be noted that other environmental variables interfere on the species' growth (mass accumulation), especially photoperiod.

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This work was carried out with the objective of elaborating mathematical models to predict growth and development of purple nutsedge (Cyperus rotundus) based on days or accumulated thermal units (growing degree days). Thus, two independent trials were developed, the first with a decreasing photoperiod (March to July) and the second with an increasing photoperiod (August to November). In each trial, ten assessments of plant growth and development were performed, quantifying total dry matter and the species phenology. After that, phenology was fit to first degree equations, considering individual trials or their grouping. In the same way, the total dry matter was fit to logistic-type models. In all regressions four temporal scales possibilities were assessed for the x axis: accumulated days or growing degree days (GDD) with base temperatures (Tb) of 10, 12 and 15 oC. For both photoperiod conditions, growth and development of purple nutsedge were adequately fit to prediction mathematical models based on accumulated thermal units, highlighting Tb = 12 oC. Considering GDD calculated with Tb = 12 oC, purple nutsedge phenology may be predicted by y = 0.113x, while species growth may be predicted by y = 37.678/(1+(x/509.353)-7.047).

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Julkisesti rahoitetuissa terveydenhuollon palveluissa tasapainoillaan aina kustannusten, palvelujen saatavuuden ja laadun välillä, joiden keskinäiseen tasapainottamiseen ja optimointiin benchmarkingissa pyritään. Kirjallisuuskatsauksessa tutustutaan benchmarkingin teoriaan ja soveltamiseen organisaation kehitystoiminnassa. Aineisto-osuudessa perehdytään Nordic Health Group Oy:n keräämään suun terveydenhuoltoa koskevaan benchmarking-aineistoon, joka sisältää seuranta-aineistoa yli 30 kunnasta. Aineistonkeruumenetelmissä on voitu hyödyntää esimerkiksi Nordic Health Group Oy:n omaa Suunta -työkalua. Nordic Health Group Oy:n benchmarking-aineistoa hyödyntämällä voidaan yksittäisen kunnan kohdalla selvittää miten kohdennetut resurssit jakautuvat suun tervydenhuollon eri osa-alueiden kesken ja miten kustannusrakenteet eroavat muista kunnista. Vertailemalla eri kuntien toimenpidekäytäntöjä, työnjakoa ja kustannusrakennetta on voitu tehdä johtopäätöksiä suun terveydenhuollon parhaista toimintakäytännöistä ja suorituseroihin johtavista rakenteista ja toimintamalleista eri yksiköiden välillä. Aineiston perusteella on voitu tunnistaa esimerkiksi ehkäisevän hoidon ja karieksen esiintyvyyden välisiä yhteyksiä, sekä juurihoitojen käyntipituuksien vaikutuksia hoidon kokonaiskustannuksiin. Nordic Health Group Oy:n benchmarking-aineiston löydösten perusteella voidaan myös arvioida erilaisten henkilöstömallien, eli hammaslääkärien, suuhygienistien ja hammashoitajien keskinäisen työnjaon vaikutuksia suun terveydenhuollon kustannuksiin. Opinnäytetyössä tutkitaan palveluiden jakautumista väestössä ja arvioidaan tähän liittyvää tasa-arvoisuuden toteutumista, sekä pohditaan suun terveydenhuollon tehokkuutta seuraavien mittareiden osuvuutta hammaslääkärin kliinisestä näkökulmasta.

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The main objective of this Master’s thesis is to develop a cost allocation model for a leading food industry company in Finland. The goal is to develop an allocation method for fixed overhead expenses produced in a specific production unit and create a plausible tracking system for product costs. The second objective is to construct an allocation model and modify the created model to be suited for other units as well. Costs, activities, drivers and appropriate allocation methods are studied. This thesis is started with literature review of existing theory of ABC, inspecting cost information and then conducting interviews with officials to get a general view of the requirements for the model to be constructed. The familiarization of the company started with becoming acquainted with the existing cost accounting methods. The main proposals for a new allocation model were revealed through interviews, which were utilized in setting targets for developing the new allocation method. As a result of this thesis, an Excel-based model is created based on the theoretical and empiric data. The new system is able to handle overhead costs in more detail improving the cost awareness, transparency in cost allocations and enhancing products’ cost structure. The improved cost awareness is received by selecting the best possible cost drivers for this situation. Also the capacity changes are taken into consideration, such as usage of practical or normal capacity instead of theoretical is suggested to apply. Also some recommendations for further development are made about capacity handling and cost collection.

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This study attempted to provide a project based on the already tested and successful results of foreign business which can help to contain the final price of innovation on desired levels. The research will attempt to dig out most of available information related to aforementioned definitions and thus completing theoretical background. Next author will explain used methodology and the process of evidence collection. After that the study will show the analysis of collected data in order to obtain results which are going to be compared with stated objectives in the final part. The conclusion of the research and proposed possibilities for additional work will be given in the last part. For this study author has chosen the qualitative model because it performs very well for analysis of small scale of data. The case study method was used because it gave author an opportunity to make an in-depth analysis of the collected information about particular organization so it became possible to analyze system's details in comparison. The results have been early considered valid and applicable to other studies. As the result thesis has proposed undertakings which reflect researches aimed on solving problems with provision of services and development of communications. In addition thesis has proposed formulation of database of postal service for Russian Post when (by request) customer possess an account where he or she can access postal services via PC or info table in postal office and order delivery of postal products which will be given private identification code. Project's payoff period has been calculated as well.

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In cardiomyocytes, calcium (Ca2+) release units comprise clusters of intracellular Ca2+ release channels located on the sarcoplasmic reticulum, and hypertension is well established as a cause of defects in calcium release unit function. Our objective was to determine whether endurance exercise training could attenuate the deleterious effects of hypertension on calcium release unit components and Ca2+ sparks in left ventricular myocytes of spontaneously hypertensive rats. Male Wistar and spontaneously hypertensive rats (4 months of age) were divided into 4 groups: normotensive (NC) and hypertensive control (HC), and normotensive (NT) and hypertensive trained (HT) animals (7 rats per group). NC and HC rats were submitted to a low-intensity treadmill running protocol (5 days/week, 1 h/day, 0% grade, and 50-60% of maximal running speed) for 8 weeks. Gene expression of the ryanodine receptor type 2 (RyR2) and FK506 binding protein (FKBP12.6) increased (270%) and decreased (88%), respectively, in HC compared to NC rats. Endurance exercise training reversed these changes by reducing RyR2 (230%) and normalizing FKBP12.6 gene expression (112%). Hypertension also increased the frequency of Ca2+ sparks (HC=7.61±0.26 vs NC=4.79±0.19 per 100 µm/s) and decreased its amplitude (HC=0.260±0.08 vs NC=0.324±0.10 ΔF/F0), full width at half-maximum amplitude (HC=1.05±0.08 vs NC=1.26±0.01 µm), total duration (HC=11.51±0.12 vs NC=14.97±0.24 ms), time to peak (HC=4.84±0.06 vs NC=6.31±0.14 ms), and time constant of decay (HC=8.68±0.12 vs NC=10.21±0.22 ms). These changes were partially reversed in HT rats (frequency of Ca2+ sparks=6.26±0.19 µm/s, amplitude=0.282±0.10 ΔF/F0, full width at half-maximum amplitude=1.14±0.01 µm, total duration=13.34±0.17 ms, time to peak=5.43±0.08 ms, and time constant of decay=9.43±0.15 ms). Endurance exercise training attenuated the deleterious effects of hypertension on calcium release units of left ventricular myocytes.

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Collection : Journal officiel de la République française ; brochure 1194

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Collection : Journal officiel de la République française ; 1194