Activity-Based Costing Model for a Vendor Managed Inventory Service

Uusien paperikoneiden kysyntä on vähentynyt ja jälkimarkkinointipalveluiden, kuten huoltojen ja varaosamyyntien, merkittävyys paperikoneliiketoiminnassa on kasvanut entisestään viime aikoina. Uudentyyppisiä palveluja kilpailuedun lisäämiseksi kehitellään jatkuvasti. Esimerkki tällaisesta palvelusta on sopimusperusteinen varastointipalvelu, jossa osat ovat myyjän varastossa kunnes asiakas ottaa ne käyttöön. Diplomityön tavoite on rakentaa malli varastoinnin kustannuslaskentaan ja laskea sen avulla varastointipalvelun kustannukset. Perinteinen toimitusketju monine varastoineen ei nykykäsityksen mukaan ole enää kustannustehokas. Yhä useammat yritykset kaupan ja teollisuuden aloilla ovat ryhtyneet soveltamaan VMI (Vendor Managed Inventory) teoriaa toimitusketjuissaan. Varastot ovat tällöin keskitettyjä, tiedonkulku toimitusketjun portaiden välillä on nopeaa ja kysyntään pystytään vastaamaan lyhyemmällä viiveellä sen ennakoitavuuden paranemisen takia. Työn tuloksena on toimintolaskentaan pohjautuva kustannuslaskentamalli, jota voidaan hyödyntää myös hinnoittelupäätöksiä tehtäessä. Työssä esitellään mallin soveltaminen eri tapauksiin ja ehdotetaan jatkotoimenpiteitä.

Dimensional structure of the Brief Symptom Inventory with Spanish College students.

The Brief Symptom Inventory is designed to assess symptoms of psychological disorders in adolescents and adults. The dimensional structure of the inventory, using exploratory and confirmatory factor analyses, was examined with a cross-sectional design in a Spanish sample of college students (N = 1,033, aged between 18 and 30 years old). Two hypotheses were tested: the original distribution of the items in nine factors, and the unidimensionality of the inventory. According to the results, a nine-factor structure seemed to be confirmed, although the strong intercorrelations found among the subscales indicated that these were measuring closely related constructs. The importance of cultural influences when assessing psychological symptoms and the need to develop national and sex norms for instruments that assess psychopathology, are also discussed.

CREATING A MODEL FOR INVENTORY MANAGEMENT SYSTEM

Tutkielman tarkoituksena oli mallintaa varastonhallintajärjestelmä, joka olisi sopiva case yritykselle. Tutkimus aloitettiin case yrityksen varastonhallinan nykytilan kartoituksella, jonka jälkeen tutkittiin varastonhallinnan eri osa-alueisiin. Varastonhallinnan osa-alueista käsiteltiin varastotyyppejä, motiiveja, tavoitteita, kysynnän ennustamista sekä erilaisia varastonhallinnan työkaluja. Sen lisäksi tutkittiin erilaisia varaston täydennysmalleja. Teoriaosuudessa käsiteltiin lisäksi kolmea erilaista tietojärjestelmätyyppiä: toiminnanohjausjärjestelmää, sähköisen kaupankäynnin järjestelmää sekä räätälöityä järjestelmää. Tutkimussuunnitelmassa nämä kolme järjestelmää rajattiin vaihtoehdoiksi, joista jokin valittaisiin case yrityksen varastonhallintajärjestelmäksi. Teorian ja nykytilan pohjalta tehtiin viitekehys, jossa esiteltiin varastonhallintajärjestelmän tieto- ja toiminnallisuusominaisuuksia. Nämä ominaisuudet priorisoitiin neljään eri luokkaan ominaisuuden kriittisyyden mukaan. Järjestelmävaihtoehdot arvioitiin viitekehyksen kriteerien mukaisesti, miten helposti ominaisuudet olisivat toteutettavissa eri vaihtoehdoissa. Tulokset laskettiin näiden arviointien perusteella, jonka jälkeen tulosten analysoinnissa huomattiin, että toiminnanohjausjärjestelmä sopisi parhaiten case yrityksen varastonhallintajärjestelmäksi.

Le burnout de l'élève : validation du School Burnout Inventory, identification de facteurs de risque et de protection et exploration des liens avec la consomation de substances

Syndrome de stress scolaire chronique, le bumout de l'élève ou bumout scolaire suscite un intérêt grandissant mais ses déterminants sont encore peu connus. De plus, ce phénomène est rarement étudié chez les adolescents francophones et aucune recherche n'a encore été menée en Suisse. Par conséquent, au travers de ce travail de thèse, nous proposons d'étendre la recherche sur le bumout scolaire aux adolescents de Suisse francophone et d'apporter des précisions sur ses facteurs de risque ou de protection. Pour ce faire, nous avons mené deux recherches empiriques impliquant 861 adolescents âgés de 14 à 18 ans et scolarisés en Suisse francophone. Ces adolescents ont répondu à une série d'échelles évaluant notamment le burnout scolaire, le stress scolaire, le soutien social, la consommation de substances et le parcours scolaire. Les résultats montrent tout d'abord que l'inventaire de Burnout Scolaire, version française du School Burnout lnventory, est un outil fiable et valide. Ensuite, il apparaît que le burnout scolaire touche jusqu'à 24% des adolescents de Suisse francophone et que ce dernier se caractérise par une perte d'intérêt pour l'école, une grande remise en question du sens du travail scolaire ainsi qu'un sentiment élevé d'insuffisance à l'école. Il apparaît également que le stress scolaire lié au succès et à l'avenir scolaire augmente le risque de bumout alors que le soutien des parents et des enseignants le diminue. Par ailleurs, nous mettons en évidence que l'effet du soutien social sur le burnout scolaire est médiatisé par le stress scolaire, ce qui souligne d'autant plus le rôle protecteur du soutien social. Nos résultats montrent également que les niveaux de bumout scolaire varient en fonction, d'une part de certaines caractéristiques du contexte scolaire et d'autre part en fonction de la sévérité de la consommation de substances des adolescents. Enfin, les connaissances accumulées dans ce travail et leur mise en perspective dans un modèle d'intervention précoce permettent d'insister sur le rôle de l'école et des professionnels de l'école dans la prévention du burnout scolaire. -- Syndrome of chronic school stress, pupil 's bumout or school bumout is of growing interest. However, little is known about its determinants. Moreover, this phenomenon is rarely studied in French speaking adolescents and no research has yet been conducted in Switzerland. Therefore, through this thesis, we propose to extend the research on school bumout to Swiss French speaking adolescents and to clarify its risk and protective factors. To achieve this, we conducted two empirical research involving 861 adolescents aged 14 to 18 and enrolled in the French part of Switzerland. These adolescents were asked to answer a questionnaire about school bumout, academic stress, social support, substance use and schooling. Results first show, that the French version of the School Bumout Inventory is a reliable and valid tool. lt then appears that school bumout affects up to 24% of adolescents in the French speaking part of Switzerland and that this phenomenon is characterized by a loss of interest in school, a great challenge to the sense of school work and a high sense of insufissance school. lt also appears that stress related to school success and academic future increases the risk of bumout while parents and teachers support decreases it. Moreover, we highlight that the effect of social support on school bumout is mediated by school stress, which further underscores the protective role of social support. Our results also show that school bumout levels vary depending on characteristics of the school context and on the severity of substance use of adolecents. Finally, the knowledge accumulated in this work and putting it onto perspective within early intervention model enable to insist on the role of school and school professionals in the prevention of school bumout

Classification and inventory management of abnormal demand items

The main objective of the study is to form a framework that provides tools to recognise and classify items whose demand is not smooth but varies highly on size and/or frequency. The framework will then be combined with two other classification methods in order to form a three-dimensional classification model. Forecasting and inventory control of these abnormal demand items is difficult. Therefore another object of this study is to find out which statistical forecasting method is most suitable for forecasting of abnormal demand items. The accuracy of different methods is measured by comparing the forecast to the actual demand. Moreover, the study also aims at finding proper alternatives to the inventory control of abnormal demand items. The study is quantitative and the methodology is a case study. The research methods consist of theory, numerical data, current state analysis and testing of the framework in case company. The results of the study show that the framework makes it possible to recognise and classify the abnormal demand items. It is also noticed that the inventory performance of abnormal demand items differs significantly from the performance of smoothly demanded items. This makes the recognition of abnormal demand items very important.

Claude Lefort et Cornelius Castoriadis : regards croisés sur Mai 68

Comme tous les moments révolutionnaires, Mai 68 n'est jamais complètement passé : il reste vivant pour la pensée politique contemporaine. En 1968, Cornelius Castoriadis et Claude Lefort, deux des principaux penseurs politiques de la France de l'après-guerre, proposaient leurs lectures des événements de Mai en France dans un livre important : Mai 68 : la Brèche. Pour le vingtième anniversaire des événements, ils écrivaient à nouveau sur ceux-ci, en cherchant à examiner leur postérité à la fois sociale et intellectuelle. Ces interprétations de Mai 68 font apparaître des convergences aussi bien que des oppositions théoriques entre les deux auteurs, qui concernent aussi bien le rôle de l'intellectuel que les définitions de la révolution, du pouvoir et de la démocratie. Mai 68 sert ainsi de révélateur, qui éclaire des aspects importants du dissensus politique et théorique qui a opposé Castoriadis à Lefort dès les années 1950.

Los enfoques de aprendizaje en estudiantes universitarios Catalanes mediante el approaches and study skills inventory for students (ASSIST) = Learning Approaches of Catalan University Students Measured with the Approaches and Study Skills Inventory for Students (ASSIST)

The aim of this study is to measure the psychometric properties of a Catalan translation of the Approaches and Study Skills Inventory for Students (ASSIST), and to analyse the different learning styles used by university students, considering the influence of gender and type of studies. The instrument was administered to 834 students at the University of Girona. The results showed that most students interviewed had a deep approach to learning, although the analysis by gender showed that females tended to use a more strategic approach, while males used a deep approach predominantly. As to whether the type of studies influenced learning styles, a prevalence of deep approach was found among Science and Technology students, while a more strategic approach was found among Humanities and Education students

Hepatitis C Virus Awareness Among Men Who Have Sex With Men in Southwest Switzerland.

BACKGROUND: In Switzerland, the incidence of hepatitis C virus (HCV) infection in HIV-positive men who have sex with men (MSM) rose 18-fold between 1998 and 2011. We aimed to evaluate transmission risk factors, awareness, and seroprevalence of HCV among MSM in southwest Switzerland. METHODS: From 1st June 2011 to 31st August 2012, trained health care professionals invited individuals attending (1) MSM screening clinics and (2) indoor and outdoor meeting areas to complete an anonymous questionnaire. Consenting participants were rapid tested for HCV (OraQuick HCV Rapid Antibody Test). RESULTS: Of 918 MSM approached, 654 agreed to participate, most of whom (536, 82%) were enrolled via MSM screening clinics. Of 654 participants, 21 (3.2%) disclosed being HIV positive; 140 (21%) had unknown HIV status. In the preceding 12 months, 357 (55%) of 654 participants reported unprotected anal intercourse (UAI) and 321 (49%) of 654 participants reported UAI with partners of different/unknown HIV status. Not HIV serosorting was reported more frequently among HIV-positive individuals (76%, P < 0.001). Three hundred two participants (46%) were aware of HCV, awareness being higher among clinic than meeting area participants (49% vs. 33%, P = 0.04). One individual (of 654; 0.2%), with a negative HIV test result 18 months previously was newly diagnosed as being HCV positive on rapid testing. CONCLUSIONS: In this sample of predominantly HIV-negative MSM, half the participants were aware of HCV and HCV seroprevalence was low. However, high rates of UAI and of UAI without HIV serosorting were reported. Given the increasing incidence of HCV among HIV-positive men, we propose that HCV counseling should be offered to MSM regardless of HIV status, with testing offered to those at high risk.