Implementation of an Integrated Activity-Based Costing in a Holistic Database Management System and its Implications for Operations Management

Diplomityössä on tutkittu reaaliaikaisen toimintolaskennan toteuttamista suomalaisen lasersiruja valmistavan PK-yrityksen tietojärjestelmään. Lisäksi on tarkasteltu toimintolaskennan vaikutuksia operatiiviseen toimintaan sekä toimintojen johtamiseen. Työn kirjallisuusosassa on käsitelty kirjallisuuslähteiden perusteella toimintolaskennan teorioita, laskentamenetelmiä sekä teknisessä toteutuksessa käytettyjä teknologioita. Työn toteutusosassa suunniteltiin ja toteutettiin WWW-pohjainen toimintolaskentajärjestelmä case-yrityksen kustannuslaskennan sekä taloushallinnon avuksi. Työkalu integroitiin osaksi yrityksen toiminnanohjaus- sekä valmistuksenohjausjärjestelmää. Perinteisiin toimintolaskentamallien tiedonkeruujärjestelmiin verrattuna case-yrityksessä syötteet toimintolaskentajärjestelmälle tulevat reaaliaikaisesti osana suurempaa tietojärjestelmäintegraatiota.Diplomityö pyrkii luomaan suhteen toimintolaskennan vaatimusten ja tietokantajärjestelmien välille. Toimintolaskentajärjestelmää yritys voi hyödyntää esimerkiksi tuotteiden hinnoittelussa ja kustannuslaskennassa näkemällä tuotteisiin liittyviä kustannuksia eri näkökulmista. Päätelmiä voidaan tehdä tarkkaan kustannusinformaatioon perustuen sekä määrittää järjestelmän tuottaman datan perusteella, onko tietyn projektin, asiakkuuden tai tuotteen kehittäminen taloudellisesti kannattavaa.

Mobile ERP in the use of maintenance operations of forest industry

Toiminnanohjausjärjestelmien käyttö on muuttanut metsäteollisuuden kunnossapidon työntekijän toimenkuvaa kunnossapidon perustoiminnoista itseohjautuvampaan tietojen käsittelyyn ja jalostamiseen. Työn tavoitteena oliselvittää mobiilin työtilausjärjestelmän vaikutuksia metsäteollisuuden kunnossapidon kenttätyössä. Mobiilin työtilausjärjestelmän käyttö metsäteollisuuden kunnossapidossa mahdollistaa tärkeän kunnossapitotiedon keräämisen ja tarkentamisen kentällä, jossa se usein on ajanmukaisinta ja tarkinta. Haasteellisinta on oikeanlaisen teknologian löytäminen ja standardoiminen kunnossapidon toimintaympäristöihin. Myös organisaation toimintoprosessien on oltava selkeät ennen kuin prosesseja voidaan tehostaa teknologisin keinoin.

Tradução online

Um desafio estratégico no mundo globalizado atual é superar a barreira da língua através da tecnologia. Na Europa, um projeto está avaliando e desenvolvendo uma plataforma que poderá traduzir a enorme quantidade de dados (orais e escritos) produzidos pelas pessoas, num processo chamado "tradução online". Conheça a seguir os detalhes do estudo.

Designing online interaction to address disciplinary competencies: A cross-country comparison of faculty perspectives

This study was conducted at colleges in three countries (United States, Venezuela, and Spain) and across three academic disciplines (engineering, education, and business), to examine how experienced faculty define competencies for their discipline, and design instructional interaction for online courses. A qualitative research design employing in-depth interviews was selected. Results show that disciplinary knowledge takes precedence when faculty members select competencies to be developed in online courses for their respective professions. In all three disciplines, the design of interaction to correspond with disciplinary competencies was often influenced by contextual factors that modify faculty intention. Therefore, instructional design will vary across countries in the same discipline to address the local context, such as the needs and expectations of the learners, faculty perspectives, beliefs and values, and the needs of the institution, the community, and country. The three disciplines from the three countries agreed on the importance of the following competencies: knowledge of the field, higher order cognitive processes such as critical thinking, analysis, problem solving, transfer of knowledge, oral and written communication skills, team work, decision making, leadership and management skills, indicating far more similarities in competencies than differences between the three different applied disciplines. We found a lack of correspondence between faculty¿s intent to develop collaborative learning skills and the actual development of them. Contextual factors such as faculty prior experience in design, student reluctance to engage in collaborative learning, and institutional assessment systems that focus on individual performance were some of these reasons.

Microgrids and their operations

Interconnection of loads and small size generation forms a new type of distribution systems, the Microgrid. The microgrids can be operated together with the utility grid or be operated autonomously in an island. Thesesmall grids present a new paradigm of the construction of the low voltage distribution systems. The microgrids in the distribution systems can become small, controllable units, which immediately react to the system's changes. Along with that the microgrids can realize the special properties, such as increasing the reliability, reducing losses, voltage sag correction, uninterruptible supplying. The goals of the thesis are to explain the principles of the microgrid's functioning, to clarify the main ideas and positive features of the microgrids, to find out and prove their advantages and explain why they are so popular nowadays all over the world. The practical aims of the thesis are to construct and build a test setup of a microgrid based on two inverters from SMA Technologie AG in the laboratory and to test all the main modes and parameters of the microgrid's operating. Also the purpose of the thesis is to test the main component of the microgrid - the battery inverter which controls allthe processes and energy flows inside a microgrid and communicates with the main grid. Based on received data the main contribution of the thesis consists of the estimation of the established microgrid from the reliability, economy and simplicity of operating points of view and evaluation ofthe advisability of its use in different conditions. Moreover, the thesis assumes to give the recommendations and advice for the future investigations of the built system.

Business Plan: proyecto de venta online de productos españoles para residentes en el extranjero

Es presenta un model de negoci de venda per Internet d’ aliments típics espanyols orientat principalment a les persones que han emigrat del nostre país. El motiu que dona lloc a aquest projecte no es altre que el constant increment de espanyols que decideixen buscar oportunitats fora del país, cosa que suposa una oportunitat de negoci. Per comprovar la sostenibilitat del projecte, es realitzarà un anàlisi de totes aquelles variables externes que pugin intervenir i afectar al desenvolupament de la activitat així com un estudi de mercat, un pla estratègic i un estudi financer que serveixi per assentar les bases d’un negoci que sens dubte està ple d’oportunitats.

Magazine publishers and their online strategies

It seems as if magazine publishers have only haphazardly listed multiple goals for their websites, and have not carefully reflectedon how to achieve them. We present a framework for defining a magazine's onlinestrategy based on previous studies and on secondary data from the industry. We identify three steps in the strategy process. The first is to determine whether the magazine would actually benefit from online presence: although most magazines will never make money from their websites, a web presence may still be justified. The second step is to choose an optimal online strategy that matches the magazine's competitive strategy. Finally, we argue that magazine publishers should carefully consider to what extent they should allow their readers to be involvedin the web pages. This interactivity could be seen as a key factor in exploiting the unique nature of the Internet. It is our understanding that virtual communities could, at best, be a way of creating more value for a magazine's readers, advertisers and editors, alike. We formulate a typology of five different onlinebusiness concepts for magazines based on these three strategic steps.

Value added logistics in supply and demand chain. Smile. Part 2. eBusiness in a service business. Case: A maintenance and operations network in forest industry

VVALOSADE is a research project of professor Anita Lukka's VALORE research team in the Lappeenranta University of Technology. The VALOSADE includes the ELO technology program of Tekes. SMILE is one of four subprojects of the VALOSADE. The SMILE study focuses on the case of the company network that is composed of small and micro-sized mechanical maintenance service providers and forest industry as large-scale customers. The basic principle of the SMILE study is the communication and ebusiness in supply and demand networks. The aim of the study is to develop ebusiness strategy, ebusiness model and e-processes among the SME local service providers, and onthe other hand, between the local service provider network and the forest industry customers in a maintenance and operations service business. A literature review, interviews and benchmarking are used as research methods in this qualitative case study. The first SMILE report, 'Ebusiness between Global Company and Its Local SME Supplier Network', concentrated on creating background for the SMILE study by studying general trends of ebusiness in supply chains and networks of different industries. This second phase of the study concentrates on case network background, such as business relationships, information systems and business objectives; core processes in maintenance and operations service network; development needs in communication among the network participants; and ICT solutions to respond needs in changing environment. In the theory part of the report, different ebusiness models and frameworks are introduced. Those models and frameworks are compared to empirical case data. From that analysis of the empirical data, therecommendations for the development of the network information system are derived. In process industry such as the forest industry, it is crucial to achieve a high level of operational efficiency and reliability, which sets up great requirements for maintenance and operations. Therefore, partnerships or strategic alliances are needed between the network participants. In partnerships and alliances, deep communication is important, and therefore the information systems in the network also are critical. Communication, coordination and collaboration will increase in the case network in the future, because network resources must be optimised to improve competitive capability of the forest industry customers and theefficiency of their service providers. At present, ebusiness systems are not usual in this maintenance network. A network information system among the forest industry customers and their local service providers actually is the only genuinenetwork information system in this total network. However, the utilisation of that system has been quite insignificant. The current system does not add value enough either to the customers or to the local service providers. At present, thenetwork information system is the infomediary that share static information forthe network partners. The network information system should be the transaction intermediary, which integrates internal processes of the network companies; the network information system, which provides common standardised processes for thelocal service providers; and the infomediary, which share static and dynamic information on right time, on right partner, on right costs, on right format and on right quality. This study provides recommendations how to develop this system in the future to add value to the network companies. Ebusiness scenarios, vision, objectives, strategies, application architecture, ebusiness model, core processes and development strategy must be considered when the network information system will be developed in the next development step. The core processes in the case network are demand/capacity management, customer/supplier relationship management, service delivery management, knowledge management and cash flow management. Most benefits from ebusiness solutions come from the electrifying of operational level processes, such as service delivery management and cash flow management.

Efectos del diseño de la tienda virtual en el comportamiento de compra: tipificación del consumidor online

Cuando una empresa se decide a realizar una iniciativa comercial en Internet, al igual que en el mundo físico, es necesario definir un diseño adecuado del sitio web que se ajuste a su idea de negocio y a su público objetivo. El presente trabajo trata de analizar como influye el diseño del establecimiento virtual en el desarrollo de la gestión comercial, incidiendo en los siguientes aspectos: diseño gráfico, usabilidad y accesibilidad. A partir de este análisis, se estudian los distintos grupos de consumidores con comportamientos homogéneos y se posicionan en función de sus actitudes. El análisis también permite definir la calidad del servicio prestado por este tipo de establecimientos, así como las principales dimensiones en que se despliega. En las conclusiones se citan aspectos en los que el gestor de una tienda online debe incidir para mejorar la calidad de su servicio.

La gestión del supermercado virtual: tipificación del comportamiento del cliente online

Este artículo analiza diferentes elementos que influyen en el comportamiento de compra del cliente de un supermercado online. Estos elementos están relacionados tanto con aspectos estéticos del sitio web, como con los procesos que tienen lugar en el momento de realizar la compra. A partir de este análisis, se estudian los distintos grupos de consumidores con comportamientos homogéneos y se posicionan en función de sus actitudes. El análisis también permite definir la calidad del servicio prestado por este tipo de establecimientos, así como las principales dimensiones en que se despliega. En las conclusiones se citan aspectos en los que el gestor de un supermercado online debe incidir para mejorar la calidad de su servicio.

Scaffolding through the network: analysing the promotion of improved online scaffolds among university students

This article explores how to enrich scaffolding processes among university students using specific Computer Supported Collaborative Learning –CSCL- software. A longitudinal case study was designed, in which eighteen students participated in a twelve-month learning project. During this period the students followed an instructional process, using the CSCL software to support and improve the students’ interaction processes, in particular the processes of giving and receiving assistance. Our research analyzed the evolution of the quality of the students’ interaction processes and the students’ learning results. The effects of the students’ participation in the CSCL environment have been described in terms of their development of affective, cognitive and metacognitive learning processes. Our results showed that the specific activities that students performed while working with the CSCL system triggered specific learning processes, which had a positive incidence on their learning results.

Applying precision feeding techniques in growing-finishing pig operations

The high cost of feed ingredients, the use of non-renewable sources of phosphate and the dramatic increase in the environmental load resulting from the excessive land application of manure are major challenges for the livestock industry. Precision feeding is proposed as an essential approach to improve the utilization of dietary nitrogen, phosphorus and other nutrients and thus reduce feeding costs and nutrient excretion. Precision feeding requires accurate knowledge of the nutritional value of feedstuffs and animal nutrient requirements, the formulation of diets in accordance with environmental constraints, and the gradual adjustment of the dietary nutrient supply to match the requirements of the animals. After the nutritional potential of feed ingredients has been precisely determined and has been improved by the addition of enzymes (e.g. phytases) or feed treatments, the addition of environmental objectives to the traditional feed formulation algorithms can promote the sustainability of the swine industry by reducing nutrient excretion in swine operations with small increases in feeding costs. Increasing the number of feeding phases can also contribute to significant reductions in nutrient excretion and feeding costs. However, the use of precision feeding techniques in which pigs are fed individually with daily tailored diets can further improve the efficiency with which pigs utilize dietary nutrients. Precision feeding involves the use of feeding techniques that allow the provision of the right amount of feed with the right composition at the right time to each pig in the herd. Using this approach, it has been estimated that feeding costs can be reduced by more than 4.6%, and nitrogen and phosphorus excretion can both be reduced by more than 38%. Moreover, the integration of precision feeding techniques into large-group production systems can provide real-time off-farm monitoring of feed and animals for optimal slaughter and production strategies, thus improving the environmental sustainability of pork production, animal well-being and meat-product quality.

Rachel's place online shop

Desenvolupament d'una botiga online basada en tecnología .NET.

Time patterns and perceptions of online learning success factors

Online learning provides the opportunity to work on academic tasks at any time at the same time as doing other activities, such as using in web 2.0 tools. This study identifies factors that contribute to success in online learning from the students¿ perspective and their relationship with time patterns. A survey of learning outputs was used to find relationships between students¿ satisfaction, knowledge acquisition and knowledge transfer with time for working on academic tasks. In this study, 199 students from a university in Mexico completed the survey. Findings suggest that knowledge transfer has a significant association with the number of hours online per day, hours spent on social networks and the use made of e-learning during working hours. Learner satisfaction has a strong relationship with the time in years a learner has been using the Internet and the number of hours devoted to the course per week. The findings of this research will be helpful for faculty and instructional designers for implementing learning strategies.