780 resultados para implementazione ERP, MRP, Lean Production, BPR, Change Management


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Acknowledgement Construction and maintenance of the experiment system was funded by the state Special Fund for Agro-scientific Research in the Public Interest “Climate Change Impacts on Crop Production and Mitigation” under a grant number 200903003. This work was financially supported by Ministry of Science and Technology of China under a grant number 2012BAC19B01 and Department of Science and Technology of Jiangsu province under a grant number BK20150684. The international cooperation was funded by “111 project” (B12009) and the Priority Academic Program Development of Jiangsu Higher Education Institutions (PAPD). The contribution of Pete Smith was funded by the Chinese Ministry of Agriculture and the United Kingdom Department for Environment, Food and Rural Affairs (DEFRA) under UK-China Sustainable Agriculture Innovation Network (SAIN). The contribution of Timothy Filley was also funded by the state foreign expert agency under a project of Foreign High-end expert program. The authors thank Jiangsu Tianniang Agro-Technology Company Ltd. for the assistance in maintaining the experiment system.

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Patient awareness and concern regarding the potential health risks from ionizing radiation have peaked recently (Coakley et al., 2011) following widespread press and media coverage of the projected cancer risks from the increasing use of computed tomography (CT) (Berrington et al., 2007). The typical young and educated patient with inflammatory bowel disease (IBD) may in particular be conscious of his/her exposure to ionising radiation as a result of diagnostic imaging. Cumulative effective doses (CEDs) in patients with IBD have been reported as being high and are rising, primarily due to the more widespread and repeated use of CT (Desmond et al., 2008). Radiologists, technologists, and referring physicians have a responsibility to firstly counsel their patients accurately regarding the actual risks of ionizing radiation exposure; secondly to limit the use of those imaging modalities which involve ionising radiation to clinical situations where they are likely to change management; thirdly to ensure that a diagnostic quality imaging examination is acquired with lowest possible radiation exposure. In this paper, we synopsize available evidence related to radiation exposure and risk and we report advances in low-dose CT technology and examine the role for alternative imaging modalities such as ultrasonography or magnetic resonance imaging which avoid radiation exposure.

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De Hoofdvraag van dit onderzoek is: Is er een relatie tussen de lever of control Interactive control en het vervullen van de controllerrol business partner? Dit onderzoek is gebaseerd op de dataset verkregen uit de controllerenquête 2013, uitgevoerd in opdracht van de Open Universiteit (Bork & van der Wal, 2014). Vanuit het literatuuronderzoek is het duidelijk: de rol business partner is een zeer gewenste rol voor controllers. Daarnaast is er in de literatuur een verband te vinden tussen de rol business partner en de lever of control Interactive control. De factor- en clusteranalyse zoals beschreven door Bork & van der Wal (2014), resulteerde in de identificatie van twee type controllers. In dit uitgebreide onderzoek is TYPE II geïdentificeerd als business partner, omdat hij/zij activiteitencombinaties uitvoert die gerelateerd zijn aan strategie, analyseren, het management ondersteunen in besluitvorming, advisering, change management en de organisatie vertegenwoordigen. 36% van de populatie van aan Nederlandse Universiteiten afgestudeerde controllers die ook werkzaam zijn als controller vervullen een rol grotendeels gelijk aan de rol business partner. De vervulling van de rol (TYPE II) is niet puur business partner. Vervaardigen en organiseren van rapportagestromen zijn ook activiteiten die uitgevoerd worden door TYPE II. Daarnaast voert TYPE I activiteiten als change en risk management uit, volgens de definitie zou de business partner deze activiteiten uit moeten voeren. De rol business partner wordt uitgevoerd, maar nog niet in de optimale vorm zoals aangegeven in de theorie. De logistische regressieanalyse op de dataset laat zien dat geen van de levers of control een significante trigger is voor het uitvoeren van een van de twee types controllerrollen (Bork & van der Wal, 2014). Dit verdiepende onderzoek concentreert zich op de relatie tussen de lever of control Interactive control en de zes activiteitencombinaties (factoren) in plaats van de twee clusters (TYPE I & II). De statistische analyses bevestigen de uitkomsten het onderzoek van Bork & van der Wal (2014). Er is geen significantie tussen Interactive control en de factoren die behoren bij de business partner rol. De hoofdvraag moet ontkennend beantwoord worden, er is geen relatie tussen de lever of control Interactive control en de controllerrol business partner. Een paar beperkingen van het onderzoek richten zich op de vragenlijst over de levers of control: is het de juiste vragenlijst voor dit onderzoek en meet deze vragenlijst de levers of control van controllers? Vervolg onderzoek kan zich richten op bovenstaande beperking. Daarnaast zijn er uit het onderzoek van Bork & van der Wal (2014) triggers naar voren gekomen die verder onderzocht kunnen worden.

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Which 'actor' takes the management accountant role as an extravert business partner? Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal (studentnumber 839104017 email petervanderwal2003@yahoo.com The main question of this research is: Does a relation between the personal trait Extraversion and fulfilling a management accountant role as a business partner exist? This research is based on the dataset obtained by the controller survey 2013, executed in commission of the 'Open Universiteit' (Bork & van der Wal, 2014). From the literature review it is clear: among other management accountant roles we need business partners. And there is a relation between the personal trait Extraversion and fulfilling the role as business partner. At the same time a lack of necessary personal traits for this role has been noticed, among which is Extraversion. The factor- and cluster analyses reported by Bork & van der Wal (2014) resulted in the identification of two types of management accountant roles. In this extended research TYPE II is identified as a business partner because (s)he practices activity-combinations which are related to strategy, analyzing, supporting management in decision making, advisory, change-agency and representing the organization. 36% of the population of Dutch management accountants with a master degree (or similar) meet with the role of the business partner. Although the fulfillment of the role (TYPE II) is not purely business partnering. E.g. reporting and scorekeeping are still activities executed by TYPE II and it is not clear to what extent. Apart from that, role TYPE I executes change management and risk-management activities, which are (according to the definition) activities that belong to the business partner. The role as business partner is practiced but not that optimal as defined in theory. The logistic regression analyses on the survey-data show that Extraversion among three other triggers is significant for the prediction of the fulfillment of the management accountant role (Bork & van der Wal, 2014). A more extravert personal trait predicts a preference for TYPE II, which relates to the business partner. This 'in depth research' concentrated on the relation between the Big Five personal traits and the six activity-combinations (factors) instead of on the two clusters (I and II). The statistic analyses confirm the predicting influence of Extraversion on the business partner role. Although, except for one factor, no extra significance has been found in this additional research. The essential question can be confirmed positively: the management accountant role business partner exists in practice, some management accountants are more extravert then others, and there is a positive relation between extraversion and fulfilling the business partner role. Some formulated research limitations are related to the statistical weakness of some prediction outcomes and to interpretation differences that might occur. Further research can e.g. concentrate on the other personal traits and the significance for role-differentiation in education programs. The management accountant survey 2013 Management accountant roles in 2013 in the Netherlands Open Universiteit Nederland End thesis MSc Management, Accounting & Finance Support 1: Prof. dr. A.C.N. van de Ven RA Support 2: dr. P.C.M. Claes Examinator: dr. P. Kamminga Date of approval: September 3, 2014 student: P.R. van der Wal and H.J. Bork studentnumber: 839104017 and 838532340) email: petervanderwal2003@yahoo.com and hjbork@hotmail.com This paper describes the conceptual model and results of the 'management accountants survey 2013'. The survey is part of a longitudinal survey, earlier executed in 2004, 2007 and 2010 under responsibility of the 'Open Universiteit Nederland'. Secondly the dataset of this survey will be used by us to do our own analyses on the predicting value of the triggers 'personality factor: extraversion' and 'lever of control: interactive controls' on the management accounting role that comes close to a role defined as 'Business Partner'. Scientific research shows that there are different management accounting roles, and that these roles change and that preferences exist for certain roles (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). The main question that will be answered in this paper is which coherent combinations of activities are being executed by management accountants in 2013 in the Netherlands by master-graduates? And secondly which triggers of management accountants' activities predict to which cluster a management accountant belongs? The conceptual model of this research has been developed in 2004 (Verstegen B. , Loo, Mol, Slagter, & Geerkens, 2007). For this research the same 37 activities as in the former researches are included (appendix 1). In the trigger-set (appendix 1) some adaptations have been made for reasons of restricting the length of the survey and to pinpoint on particular research goals (e.g. personality and levers of control). The coherent combinations of activities were found by a factor-analysis and the groups of controllers by a cluster analysis. A regression analysis shows which trigger-items are most significant. The survey has been sent to 2.353 students that finished a controller-study on a Dutch University. There was a 9% (211) response with a completely filled survey. 137 of which indicated to work in a controller-function at the moment. These controllers have been included in the results. The factor-analysis results in six different coherent combinations of activities (factors). Shortly these factors are: advising top management on strategic level with result-effecting information (1), organizing internal reporting (2) organizing and representing the organization on external reporting (3), advising and managing changes by shortcomings in processes and control systems (4), maintaining and managing administrative organization- , information- and control systems (5) and organizing/executing risk management and internal audit (6). Factors 4, 5 and 6 are clustered in cluster TYPE I (125 controllers) and factors 1, 2 and 3 in cluster TYPE II (69 controllers). TYPE II can be associated with the management accountant role 'Business Partner', although the accountant keeps partly active in a scorekeeper role. The four most significant triggers for predicting being a TYPE II controller are 'Executing a risk-management task in order to meet compliance standards' (1), extraversion (2), company size in terms of fte (3) and gender (4).

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Zur Gewährleistung einer kundenindividuellen, flexiblen Produktion, welche auch kleine Losegrößen kostengünstig produzieren kann, werden zukünftig Fabriken der Prozessindustrie nicht nur modular sondern darüber hinaus mobil sein. Zur Erreichung dieses Zieles werden neben Produktionselemente, auch sämtliche Logistikkomponenten in Containern zu Modulen zusammengefasst. Hierfür ist es notwendig Lager, aber auch komplexe Verpackungsmaschinen, zu konzipieren welche sich zusammen mit Produktionsmodulen, nach dem Plug-and-Produce-Prinzip, zu kompletten Produktionslinien verknüpfen lassen. Die Steuerung und Organisation erfolgt nach den Gedanken von Industrie 4.0.

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Introduction A computer-based simulation game (CSG) was used for the first time in a final-year undergraduate module. A change management simulation game was used in the seminar classes as a formative exercise that was linked to parts of the students’ summative assessment. The module evaluation suggests that most students learned from using the CSG.

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Produktionskostnaderna i byggbranschen ökar ständigt och i en rapport utgiven av Sveriges byggindustrier kartläggs att uppemot 30-35 % av den totala produktionskostnaden i ett byggprojekt kan betraktas som slöseri. Slöseri kan beskrivas som de förbrukade resurser som inte skapar något värde för kunden, såsom förflyttning av material, väntan, avbrott, lagerhållning och överproduktion. Studien är genomförd på köksprojekt där Peab byggservice agerar tjänsteleverantör och bistår Ikea med monteringstjänster. Studien baseras på ett rikstäckande avtal som rör all typ av montering av Ikeas sortiment, dock har i denna studie endast monteringen av kök studerats. De förbättringsområden som har identifierats i rapporten har sedan analyserats och diskuterats med hjälp av verktyg från Lean. I rapporten benämns Peab byggservice som tjänsteleverantör och Ikea som leverantör. Syfte: Syftet med arbetet är att effektivisera en byggtjänsteleverantörs processer för att uppnå en ökad lönsamhet. Metod: För att uppnå målet och besvara frågeställningarna har arbetet utförts som en fallstudie av köksprojekt. Kvalitativa intervjuer och dokumentinsamling har använts som metoder och har varit en del av fallstudien. För att inhämta stöd i teorin och metoder som lämpar sig i det aktuella fallet har en litteraturstudie gjorts. För att identifiera slöseri i den befintliga processen har en värdeflödesanalys uppförts, det är ett verktyg från Lean med syfte att synliggöra köer, och andra icke värdeskapande aktiviteter. Resultat: I rapporten har: ● Processen gällande ett köksprojekt kartlagts. ● Olika former av slöseri identifierats. ● Verktyg från Lean analyserats för att minimera slöseri. Detta har lett till förslag på: ● Reducerade ledtider genom kombinerade aktiviteter. ● Kortare processtider genom effektivisering. ● Metoder för långsiktiga lösningar för att på sikt uppnå en effektivare process. Konsekvenser: Utifrån rapportens resultat konstateras möjlighet till förbättring. Slöseri har identifierats och förbättringsåtgärder med hjälp av framtagna teorier bedöms vara möjligt. Begränsningar: Resultatet är kopplat till generella problem och ger förslag på förbättringsarbete i de fall där en entreprenör agerar tjänsteleverantör åt en leverantör. Nyckelord: Processeffektivisering, Lean Production, Slöseri, Värdeflödesanalys.

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En este trabajo se busca, que los líderes tengan herramientas adecuadas que le permitan implementar los cambios en los diferentes procesos que se dan en las empresas, para lograr este objetivo, se abordarán problemas como: la resistencia al cambio, el poco sentido de urgencia y el desconocimiento que tienen los empresarios que, en ciertos casos, es necesario gestionarlos. Este proyecto se realizará entre el segundo semestre de 2014 y el primer semestre de 2015, en este tiempo el proyecto se enfocará en un objetivo general que es: Diseñar una guía acorde a la naturaleza de la gestión del cambio, con el propósito de que las organizaciones cuenten con las herramientas para hacer la adecuada gestión que implica el cambio y para lograr ésto se trabajará en los siguientes objetivos específicos: Identificar a través de la revisión de literatura, las barreras que pueden anteponerse para la adopción de un proceso de cambio en las organizaciones. Definir la forma, cómo funciona el proceso de gestión del cambio, identificando los elementos del proceso para llevarlo a cabo. Para el cumplimiento de los objetivos: se buscará, recolectará y analizará la información en libros, artículos de revistas especializadas y documentos de la Internet para realizar una comprensión más detallada que dé a entender todos los aspectos determinantes de la gestión del cambio en las organizaciones. Esto se realizará por medio de un mapa semántico que permita mostrar los elementos determinantes y las herramientas recomendadas dándole la importancia de la gestión del cambio.

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In Lake Victoria and other tropical inland water bodies, the study of secondary production has lagged behind other aquatic studies mainly because of inadequate research funding. Lack of basic scientific knowledge of such a major ecosystem component has greatly limited the understanding and management capacity of a vital regional fishery resource. This paper reviews the major roles played by various invertebrate organisms in the functioning of aquatic systems and the contribution of secondary production studies to fishery production assessment and management.

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Sampling the total air concentration of particulate matter (PM) only provides a basic estimate of exposure that normally not allows correlating with the observed health effects. Therefore is of extreme importance to know the particles size distribution and, in more detail, the exposure to fine particles (≤ 2.5 µm). This particles dimension corresponds to the respirable fraction. This particle fraction can result, besides local effects, in systemic effects due to particle deposition and clearance from the lungs and transport within the organism. This study intended to describe occupational exposure to PM2.5 in three different units located near Lisbon and related with occupational exposure to organic dust, namely: swine and poultry feed production and waste management.

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The value of integrating a heat storage into a geothermal district heating system has been investigated. The behaviour of the system under a novel operational strategy has been simulated focusing on the energetic, economic and environmental effects of the new strategy of incorporation of the heat storage within the system. A typical geothermal district heating system consists of several production wells, a system of pipelines for the transportation of the hot water to end-users, one or more re-injection wells and peak-up devices (usually fossil-fuel boilers). Traditionally in these systems, the production wells change their production rate throughout the day according to heat demand, and if their maximum capacity is exceeded the peak-up devices are used to meet the balance of the heat demand. In this study, it is proposed to maintain a constant geothermal production and add heat storage into the network. Subsequently, hot water will be stored when heat demand is lower than the production and the stored hot water will be released into the system to cover the peak demands (or part of these). It is not intended to totally phase-out the peak-up devices, but to decrease their use, as these will often be installed anyway for back-up purposes. Both the integration of a heat storage in such a system as well as the novel operational strategy are the main novelties of this thesis. A robust algorithm for the sizing of these systems has been developed. The main inputs are the geothermal production data, the heat demand data throughout one year or more and the topology of the installation. The outputs are the sizing of the whole system, including the necessary number of production wells, the size of the heat storage and the dimensions of the pipelines amongst others. The results provide several useful insights into the initial design considerations for these systems, emphasizing particularly the importance of heat losses. Simulations are carried out for three different cases of sizing of the installation (small, medium and large) to examine the influence of system scale. In the second phase of work, two algorithms are developed which study in detail the operation of the installation throughout a random day and a whole year, respectively. The first algorithm can be a potentially powerful tool for the operators of the installation, who can know a priori how to operate the installation on a random day given the heat demand. The second algorithm is used to obtain the amount of electricity used by the pumps as well as the amount of fuel used by the peak-up boilers over a whole year. These comprise the main operational costs of the installation and are among the main inputs of the third part of the study. In the third part of the study, an integrated energetic, economic and environmental analysis of the studied installation is carried out together with a comparison with the traditional case. The results show that by implementing heat storage under the novel operational strategy, heat is generated more cheaply as all the financial indices improve, more geothermal energy is utilised and less fuel is used in the peak-up boilers, with subsequent environmental benefits, when compared to the traditional case. Furthermore, it is shown that the most attractive case of sizing is the large one, although the addition of the heat storage most greatly impacts the medium case of sizing. In other words, the geothermal component of the installation should be sized as large as possible. This analysis indicates that the proposed solution is beneficial from energetic, economic, and environmental perspectives. Therefore, it can be stated that the aim of this study is achieved in its full potential. Furthermore, the new models for the sizing, operation and economic/energetic/environmental analyses of these kind of systems can be used with few adaptations for real cases, making the practical applicability of this study evident. Having this study as a starting point, further work could include the integration of these systems with end-user demands, further analysis of component parts of the installation (such as the heat exchangers) and the integration of a heat pump to maximise utilisation of geothermal energy.

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The research studies the transformation from a single-sided offering to a multi-sided platform. The study aims to define platforms and their benefits, creating a theoretical framework by applying change management models with the platform theory, and by finding critical change points of the transformation. The empirical research was done by utilizing action research. The researcher worked as project manager in the case company, and studied the transformation project by working actively and leading the project team. The result of the project was a study of how the company would be able to manage the transformation. The results clearly showed that the company didn’t have the capabilities to finish the transformation. As a conclusion, the study showed that the critical change points that led to the project failure were, that the project was managed with insufficient change managerial efforts, which later resulted as lack of commitment to re-allocating the resources to complete the transformation. Many of the critical change points were results of combined change managerial and platform-related issues.

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Sugarcane (Saccharum spp.) is a plant from Poaceae family that has an impressive ability to accumulate sucrose in the stalk, making it a significant component of the economy of many countries. About 100 countries produce sugarcane in an area of 22 million hectares worldwide. For this reason, many studies have been done using sugarcane as a plant model in order to improve production. A change in gravity may be one kind of abiotic stress, since it generates rapid responses after stimulation. In this work we decided to investigate the possible morphophysiological, biochemical and molecular changes resulting from microgravity. Here, we present the contributions of an experiment where sugarcane plants were submitted to microgravity flight using a vehicle VSB-30, a sounding rocket developed by Aeronautics and Space Institute teams, in cooperation with the German Space Agency. Sugarcane plants with 10 days older were submitted to a period of six minutes of microgravity using the VSB-30 rocket. The morphophysiological analyses of roots and leaves showed that plants submitted to the flight showed changes in the conduction tissues, irregular pattern of arrangement of vascular bundles and thickening of the cell walls, among other anatomical changes that indicate that the morphology of the plants was substantially influenced by gravitational stimulation, besides the accumulation of hydrogen peroxide, an important signaling molecule in stress conditions. We carried out RNA extraction and sequencing using Illumina platform. Plants subjected to microgravity also showed changes in enzyme activity. It was observed an increased in superoxide dismutase activity in leaves and a decreased in its activity in roots as well as for ascorbate peroxidase activity. Thus, it was concluded that the changes in gravity were perceived by plants, and that microgravity environment triggered changes associated with a reactive oxygen specie signaling process. This work has helped the understanding of how the gravity affects the structural organization of the plants, by comparing the anatomy of plants subjected to microgravity and plants grown in 1g gravity

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Dissertação (mestrado)—Universidade de Brasília, Faculdade de Ciência da Informação, Programa de Pós-Graduação em Ciência da Informação, 2016.