917 resultados para Accounting standards system
Resumo:
Problem Statement: Classroom facilities developed as new construction or renovation projects for UT System institutions tend to be developed as individual, ad hoc project. There are significant opportunities for process improvement is establishing standard business processes for developing Smart Classroom, establishing design standards and referring to prototype facilities developed at other institutions. [See PDF for complete abstract]
Resumo:
The Balanced Scorecard is a managerial accounting system designed for internal use in order to align four different facets of a business with its overall vision and strategy. It emphasizes that an organization should not be judged on financial performance alone, but also on a variety of non-financial metrics. Using the Balanced Scorecard, the Athletic Department at the University of Connecticut has been analyzed as to which metrics are the most important in terms of fulfilling their mission statement.
Resumo:
Institutional Review Boards (IRBs) are the primary gatekeepers for the protection of ethical standards of federally regulated research on human subjects in this country. This paper focuses on what general, broad measures that may be instituted or enhanced to exemplify a "model IRB". This is done by examining the current regulatory standards of federally regulated IRBs, not private or commercial boards, and how many of those standards have been found either inadequate or not generally understood or followed. The analysis includes suggestions on how to bring about changes in order to make the IRB process more efficient, less subject to litigation, and create standardized educational protocols for members. The paper also considers how to include better oversight for multi-center research, increased centralization of IRBs, utilization of Data Safety Monitoring Boards when necessary, payment for research protocol review, voluntary accreditation, and the institution of evaluation/quality assurance programs. ^ This is a policy study utilizing secondary analysis of publicly available data. Therefore, the research for this paper focuses on scholarly medical/legal journals, web information from the Department of Health and Human Services, Federal Drug Administration, and the Office of the Inspector General, Accreditation Programs, law review articles, and current regulations applicable to the relevant portions of the paper. ^ Two issues are found to be consistently cited by the literature as major concerns. One is a need for basic, standardized educational requirements across all IRBs and its members, and secondly, much stricter and more informed management of continuing research. There is no federally regulated formal education system currently in place for IRB members, except for certain NIH-based trials. Also, IRBs are not keeping up with research once a study has begun, and although regulated to do so, it does not appear to be a great priority. This is the area most in danger of increased litigation. Other issues such as voluntary accreditation and outcomes evaluation are slowing gaining steam as the processes are becoming more available and more sought after, such as JCAHO accrediting of hospitals. ^ Adopting the principles discussed in this paper should promote better use of a local IRBs time, money, and expertise for protecting the vulnerable population in their care. Without further improvements to the system, there is concern that private and commercial IRBs will attempt to create a monopoly on much of the clinical research in the future as they are not as heavily regulated and can therefore offer companies quicker and more convenient reviews. IRBs need to consider the advantages of charging for their unique and important services as a cost of doing business. More importantly, there must be a minimum standard of education for all IRB members in the area of the ethical standards of human research and a greater emphasis placed on the follow-up of ongoing research as this is the most critical time for study participants and may soon lead to the largest area for litigation. Additionally, there should be a centralized IRB for multi-site trials or a study website with important information affecting the trial in real time. There needs to be development of standards and metrics to assess the performance of the IRBs for quality assurance and outcome evaluations. The boards should not be content to run the business of human subjects' research without determining how well that function is actually being carried out. It is important that federally regulated IRBs provide excellence in human research and promote those values most important to the public at large.^
Resumo:
In recent years, a variety of systems have been developed that export the workflows used to analyze data and make them part of published articles. We argue that the workflows that are published in current approaches are dependent on the specific codes used for execution, the specific workflow system used, and the specific workflow catalogs where they are published. In this paper, we describe a new approach that addresses these shortcomings and makes workflows more reusable through: 1) the use of abstract workflows to complement executable workflows to make them reusable when the execution environment is different, 2) the publication of both abstract and executable workflows using standards such as the Open Provenance Model that can be imported by other workflow systems, 3) the publication of workflows as Linked Data that results in open web accessible workflow repositories. We illustrate this approach using a complex workflow that we re-created from an influential publication that describes the generation of 'drugomes'.
Resumo:
In the present paper the influence of the reference system with regard to the characterization of the surface finishing is analyzed. The effect of the reference system’s choice on the most representative surface finishing parameters (e.g. roughness average Ra and root mean square values Rq) is studied. The study can also be applied to their equivalent parameters in waviness and primary profiles. Based on ISO and ASME standards, three different types of regression lines (central, mean and orthogonal) are theoretically and experimentally analyzed, identifying the validity and applicability fields of each one depending on profile’s geometry. El presente trabajo realiza un estudio de la influencia que supone la elección del sistema de referencia en la determinación los valores de los parámetros más relevantes empleados en la caracterización del acabado superficial tales como la rugosidad media aritmética Ra o la rugosidad media cuadrática Rq y sus equivalentes en los perfiles de ondulación y completo. Partiendo de la definición establecida por las normas ISO y ASME, se analizan tres tipos de líneas de regresión cuadrática (línea central, línea media y línea ortogonal), delimitando los campos de validez y de aplicación de cada una de ellas en función de la geometría del perfil. Para ello se plantean diversos tipos de perfiles y se desarrolla un estudio teórico y experimental de los mismos.
Resumo:
It is now widely accepted that separating programs into modules is useful in program development and maintenance. While many Prolog implementations include useful module systems, we argüe that these systems can be improved in a number of ways, such as, for example, being more amenable to effective global analysis and transformation and allowing sepárate compilation or sensible creation of standalone executables. We discuss a number of issues related to the design of such an improved module system for Prolog and propose some novel solutions. Based on this, we present the choices made in the Ciao module system, which has been designed to meet a number of objectives: allowing sepárate compilation, extensibility in features and in syntax, amenability to modular global analysis and transformation, enhanced error detection, support for meta-programming and higher-order, compatibility to the extent possible with official and de-facto standards, etc.
Resumo:
Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.
Resumo:
The principal risks in the railway industry are mainly associated with collisions, derailments and level crossing accidents. An understanding of the nature of previous accidents on the railway network is required to identify potential causes and develop safety systems and deploy safety procedures. Risk assessment is a process for determining the risk magnitude to assist with decision-making. We propose a three-step methodology to predict the mean number of fatalities in railway accidents. The first is to predict the mean number of accidents by analyzing generalized linear models and selecting the one that best fits to the available historical data on the basis of goodness-offit statistics. The second is to compute the mean number of fatalities per accident and the third is to estimate the mean number of fatalities. The methodology is illustrated on the Spanish railway system. Statistical models accounting for annual and grouped data for the 1992-2009 time period have been analyzed. After identifying the models for broad and narrow gauges, we predicted mean number of accidents and the number of fatalities for the 2010-18 time period.
Resumo:
A basic requirement of the data acquisition systems used in long pulse fusion experiments is the real time physical events detection in signals. Developing such applications is usually a complex task, so it is necessary to develop a set of hardware and software tools that simplify their implementation. This type of applications can be implemented in ITER using fast controllers. ITER is standardizing the architectures to be used for fast controller implementation. Until now the standards chosen are PXIe architectures (based on PCIe) for the hardware and EPICS middleware for the software. This work presents the methodology for implementing data acquisition and pre-processing using FPGA-based DAQ cards and how to integrate these in fast controllers using EPICS.
Resumo:
Different possible input filter configurations for a modular three-phase PWM rectifier system consisting of three interleaved converter cells are studied. The system is designed for an aircraft application where MIL-STD-461E conducted EMI standards have to be met and system weight is a critical design issue. The importance of a LISN model on the simulated noise levels and the effect of interleaving and power unbalance between the different converter modules is discussed. The effect of the number of filter stages and the degree of distribution of the filter stages among the individual converter modules on the weight and losses of the input filter is studied and optimal filter structures are proposed.
Resumo:
Bus rapid transit (BRT) systems are massive transport systems with medium/high capacity, high quality service and low infrastructure and operating costs. TransMilenio is Bogotá's most important mass transportation system and one of the biggest BRT systems in the world, although it only has completed its third construction phase out of a total of eight. In this paper we review the proposals in the literature to optimize BRT system operation, with a special emphasis on TransMilenio, and propose a mathematical model that adapts elements of the above proposals and incorporates novel elements accounting for the features of TransMilenio system.
Resumo:
A multivariate analysis on flood variables is needed to design some hydraulic structures like dams, as the complexity of the routing process in a reservoir requires a representation of the full hydrograph. In this work, a bivariate copula model was used to obtain the bivariate joint distribution of flood peak and volume, in order to know the probability of occurrence of a given inflow hydrograph. However, the risk of dam overtopping is given by the maximum water elevation reached during the routing process, which depends on the hydrograph variables, the reservoir volume and the spillway crest length. Consequently, an additional bivariate return period, the so-called routed return period, was defined in terms of risk of dam overtopping based on this maximum water elevation obtained after routing the inflow hydrographs. The theoretical return periods, which give the probability of occurrence of a hydrograph prior to accounting for the reservoir routing, were compared with the routed return period, as in both cases hydrographs with the same probability will draw a curve in the peak-volume space. The procedure was applied to the case study of the Santillana reservoir in Spain. Different reservoir volumes and spillway lengths were considered to investigate the influence of the dam and reservoir characteristics on the results. The methodology improves the estimation of the Design Flood Hydrograph and can be applied to assess the risk of dam overtopping
Resumo:
Recently there has been an important increase in electric equipment, as well as, electric power demand in aircrafts applications. This prompts to the necessity of efficient, reliable, and low-weight converters, especially rectifiers from 115VAC to 270VDC because these voltages are used in power distribution. In order to obtain a high efficiency, in aircraft application where the derating in semiconductors is high, normally several semiconductors are used in parallel to decrease the conduction losses. However, this is in conflict with high reliability. To match both goals of high efficiency and reliability, this work proposes an interleaved multi-cell rectifier system, employing several converter cells in parallel instead of parallel-connected semiconductors. In this work a 10kW multi-cell isolated rectifier system has been designed where each cell is composed of a buck type rectifier and a full bridge DC-DC converter. The implemented system exhibits 91% of efficiency, high power density (10kW/10kg), low THD (2.5%), and n−1 fault tolerance which complies, with military aircraft standards.
Resumo:
Acoplamiento del sistema informático de control de piso de producción (SFS) con el conjunto de equipos de fabricación (SPE) es una tarea compleja. Tal acoplamiento involucra estándares abiertos y propietarios, tecnologías de información y comunicación, entre otras herramientas y técnicas. Debido a la turbulencia de mercados, ya sea soluciones personalizadas o soluciones basadas en estándares eventualmente requieren un esfuerzo considerable de adaptación. El concepto de acoplamiento débil ha sido identificado en la comunidad de diseño organizacional como soporte para la sobrevivencia de la organización. Su presencia reduce la resistencia de la organización a cambios en el ambiente. En este artículo los resultados obtenidos por la comunidad de diseño organizacional son identificados, traducidos y organizados para apoyar en la solución del problema de integración SFS-SPE. Un modelo clásico de acoplamiento débil, desarrollado por la comunidad de estudios de diseño organizacional, es resumido y trasladado al área de interés. Los aspectos claves son identificados para utilizarse como promotores del acoplamiento débil entre SFS-SPE, y presentados en forma de esquema de referencia. Así mismo, este esquema de referencia es presentado como base para el diseño e implementación de una solución genérica de acoplamiento o marco de trabajo (framework) de acoplamiento, a incluir como etapa de acoplamiento débil entre SFS y SPE. Un ejemplo de validación con varios conjuntos de equipos de fabricación, usando diferentes medios físicos de comunicación, comandos de controlador, lenguajes de programación de equipos y protocolos de comunicación es presentado, mostrando un nivel aceptable de autonomía del SFS. = Coupling shop floor software system (SFS) with the set of production equipment (SPE) becomes a complex task. It involves open and proprietary standards, information and communication technologies among other tools and techniques. Due to market turbulence, either custom solutions or standards based solutions eventually require a considerable effort of adaptation. Loose coupling concept has been identified in the organizational design community as a compensator for organization survival. Its presence reduces organization reaction to environment changes. In this paper the results obtained by the organizational de sign community are identified, translated and organized to support the SFS-SPE integration problem solution. A classical loose coupling model developed by organizational studies community is abstracted and translated to the area of interest. Key aspects are identified to be used as promoters of SFS-SPE loose coupling and presented in a form of a reference scheme. Furthermore, this reference scheme is proposed here as a basis for the design and implementation of a generic coupling solution or coupling framework, that is included as a loose coupling stage between SFS and SPE. A validation example with various sets of manufacturing equipment, using different physical communication media, controller commands, programming languages and wire protocols is presented, showing an acceptable level of autonomy gained by the SFS.
Resumo:
Nanomedicine is a new branch of medicine, based on the potentiality and intrinsic properties of nanomaterials. Indeed, the nanomaterials ( i.e. the materials with nano and under micron size) can be suitable to different applications in biomedicine. The nanostructures can be used by taking advantage of their properties (for example superparamagnetic nanoparticles) or functionalized to deliver the drug in a specific target, thanks the ability to cross biological barriers. The size and the shape of 1D-nanostructures (nanotubes and nanowires) have an important role on the cell fate: their morphology plays a key role on the interaction between nanostructure and the biological system. For this reason the 1D nanostructure are interesting for their ability to mime the biological system. An implantable material or device must therefore integrate with the surrounding extracellular matrix (ECM), a complex network of proteins with structural and signaling properties. Innovative techniques allow the generation of complex surface patterns that can resemble the structure of the ECM, such as 1D nanostructures. NWs based on cubic silicon carbide (3C-SiC), either bare (3C-SiC NWs) or surrounded by an amorphous shell (3C-SiC/SiO2 core/shell NWs), and silicon oxycarbide nanowires (SiOxCy NWs) can meet the chemical, mechanical and electrical requirements for tissue engineering and have a strong potential to pave the way for the development of a novel generation of implantable nano-devices. Silicon oxycarbide shows promising physical and chemical properties as elastic modulus, bending strength and hardness, chemical durability superior to conventional silicate glasses in aggressive environments and high temperature stability up to 1300 °C. Moreover, it can easily be engineered through functionalization and decoration with macro-molecules and nanoparticles. Silicon carbide has been extensively studied for applications in harsh conditions, as chemical environment, high electric field and high and low temperature, owing to its high hardness, high thermal conductivity, chemical inertness and high electron mobility. Also, its cubic polytype (3C) is highly biocompatible and hemocompatible, and some prototypes of biomedical applications and biomedical devices have been already realized starting from 3C-SiC thin films. Cubic SiC-based NWs can be used as a biomimetic biomaterial, providing a robust and novel biocompatible biological interface . We cultured in vitro A549 human lung adenocarcinoma epithelial cells and L929 murine fibroblast cells over core/shell SiC/SiO2, SiOxCy and bare 3C-SiC nanowire platforms, and analysed the cytotoxicity, by indirect and direct contact tests, the cell adhesion, and the cell proliferation. These studies showed that all the nanowires are biocompatible according to ISO 10993 standards. We evaluated the blood compatibility through the interaction of the nanowires with platelet rich plasma. The adhesion and activation of platelets on the nanowire bundles, assessed via SEM imaging and soluble P-selectin quantification, indicated that a higher platelet activation is induced by the core/shell structures compared to the bare ones. Further, platelet activation is higher with 3C-SiC/SiO2 NWs and SiOxCyNWs, which therefore appear suitable in view of possible tissue regeneration. On the contrary, bare 3C-SiC NWs show a lower platelet activation and are therefore promising in view of implantable bioelectronics devices, as cardiovascular implantable devices. The NWs properties are suitable to allow the design of a novel subretinal Micro Device (MD). This devices is based on Si NWs and PEDOT:PSS, though the well know principle of the hybrid ordered bulk heterojunction (OBHJ). The aim is to develop a device based on a well-established photovoltaic technology and to adapt this know-how to the prosthetic field. The hybrid OBHJ allows to form a radial p–n junction on a nanowire/organic structure. In addition, the nanowires increase the light absorption by means of light scattering effects: a nanowires based p-n junction increases the light absorption up to the 80%, as previously demonstrated, overcoming the Shockley-Queisser limit of 30 % of a bulk p-n junction. Another interesting employment of these NWs is to design of a SiC based epicardial-interacting patch based on teflon that include SiC nanowires. . Such contact patch can bridge the electric conduction across the cardiac infarct as nanowires can ‘sense’ the direction of the wavefront propagation on the survival cardiac tissue and transmit it to the downstream surivived regions without discontinuity. The SiC NWs are tested in terms of toxicology, biocompatibility and conductance among cardiomyocytes and myofibroblasts.