Az ellátási láncban elfoglalt pozíció és a szolgálatosodás – üzleti modellek Európában (Supply chain position and servitization – business models in Europe)

A szerzők célja, hogy megvizsgálják, milyen kölcsönhatásban áll az ellátási láncban elfoglalt pozíció, valamint a szolgálatosodás szintje az európai termelővállalatoknál. Vizsgálatuk azt mutatja, hogy a globalizáció és a termelés nemzetközivé válása mindkét tényezőt jelentős mértékben befolyásolja. A termelés globalizációs trendjeinek megfelelően így a kelet-európai (fejlődő), illetve a nyugat-európai (fejlett) országokban eltérő üzleti modellek válnak dominánssá, amelyek különböző ellátásilánc-pozícióval és más-más szintű szolgáltatásnyújtással jellemezhetőek. A domináns üzleti modellek mellett természetesen más üzleti modellek is működőképesnek bizonyulhatnak a két vizsgált régióban. A létesítmények elhelyezésére, valamint az üzleti eredményességre vonatkozó mutatók elemzésbe történő bevonásával cikkük az Európában működő üzleti modellek kialakításának okára, valamint jövőbeli fenntarthatóságára is megpróbál választ adni. __________ The objective of this paper is to examine the relationship between supply chain position and level of servitization in European manufacturing companies. The analysis shows that globalization and internationalization of production has dramatic impact on both phenomena. Due to the globalization trends different business models became dominant in the less developed Eastern-European and the more developed Western European countries, which can be characterized by different supply chain position and servitization level. Certainly other business models can also be successful in the two regions. Involving facility location motivations and business performance indicators the article shed light on the reasons of why these business models came alive and how sustainable they can be.

Emberierőforrás-menedzsment gyakorlatokkal kapcsolatos kutatások a lean termelés irodalmában (Researches on human resource management practices of lean production literature)

A lean termelési rendszer szociotechnikai megközelítése szerint a lean technikai elemei (technikai alrendszer) a kimagasló teljesítményt nyújtó munkaerő-szervezési rendszer (HPWS) gyakorlataival (szocio alrendszer) kapcsolódnak össze. A tanulmány ezt a megközelítést MacDuffie (1995) szervezetilogika-koncepciója alapján mutatja be. A lean termelési rendszer munkaerő-szervezési rendszerével kapcsolatosan négy témakört tekint át: (1) a lean termelési rendszer munkaerő-szervezési rendszerekre gyakorolt hatását, (2) a HPWSgyakorlatok használatát és (3) teljesítményhatását, végül a (4) munkásokra gyakorolt hatásokat. A feldolgozott koncepcionális és empirikus munkákban valamennyi pontban számos ellentmondás fedezhető fel. _____ According to the socio-technical view of lean production lean system is built on both technical and human resource practices (subsystems). The concept of organizational logic developed by MacDuffie (1995) describes how lean techniques and high performance working systems practices mutually suppose each other in lean environment. This study reviews four fields of human issues in relation to lean production: (1) the impact of lean system on work organization; (2) the use HPWS practices and (3) their impact on operational performance indicators in lean producers; (4) the impact of lean production on workers. The review of empirical and conceptual studies points out that there are many contradictions regarding the above points.

Parameter design considerations in precision engineering

Parameter design is an experimental design and analysis methodology for developing robust processes and products. Robustness implies insensitivity to noise disturbances. Subtle experimental realities, such as the joint effect of process knowledge and analysis methodology, may affect the effectiveness of parameter design in precision engineering; where the objective is to detect minute variation in product and process performance. In this thesis, approaches to statistical forced-noise design and analysis methodologies were investigated with respect to detecting performance variations. Given a low degree of process knowledge, Taguchi's methodology of signal-to-noise ratio analysis was found to be more suitable in detecting minute performance variations than the classical approach based on polynomial decomposition. Comparison of inner-array noise (IAN) and outer-array noise (OAN) structuring approaches showed that OAN is a more efficient design for precision engineering. ^

Parental involvement: Its relation to achievement in a multiethnic sample of newly immigrated students

The current study examined how parental involvement is related to the academic adaptation and performance of a multiethnic sample of newly immigrant students from South America and the Caribbean---Argentina, Colombia, Cuba, Haiti, and English-speaking Caribbean countries. Six hundred twenty-two participants attending elementary, middle and high school in Miami-Dade and Broward Counties were interviewed during two consecutive years at their respective schools. Parents completed surveys at home and returned them by mail. ^ Three forms of parent involvement were chosen as predictor variables---(1) parental contact and communication with school, (2) parental monitoring of children's school-related activities at home, and (3) parental expectations regarding children's academic achievement. Academic performance indicators obtained from school records were students' grade point averages for math and reading (GPA), FCAT-SSS (Florida Comprehensive Assessment Test-Sunshine State Standards) scores, and FCAT-NRT (Norm Referenced Test) scores. Hypotheses were (a) that the forms of parent involvement would differ across the different cultural groups and (b) that parent involvement would relate to students' achievement, regardless of the specific form of involvement. ^ Results indicated that Cuban and Colombian parents differed significantly in terms of monitoring school-related activities of their children and had higher expectations for their children than Haitian, West-Indian, or Argentinean parents. Cuban parents were more likely to be actively engaged in communication with their children's schools than parents of the other ethnic groups. Multiple regression analyses indicated that the three forms of parent involvement accounted for a significant proportion of GPA and FCAT-SSS scores, after controlling for the effects of demographic variables---grade level, gender, and ethnicity. Given interactions of the parent involvement variables by country of origin for GPA, separate analyses indicated that parent involvement appeared to be most effective for Cubans and West Indians. Results are discussed in terms of the need for experimental intervention studies to identify causal relationships between parent involvement and academic achievement. ^

Development of New Structural Health Monitoring Techniques

During the past two decades, many researchers have developed methods for the detection of structural defects at the early stages to operate the aerospace vehicles safely and to reduce the operating costs. The Surface Response to Excitation (SuRE) method is one of these approaches developed at FIU to reduce the cost and size of the equipment. The SuRE method excites the surface at a series of frequencies and monitors the propagation characteristics of the generated waves. The amplitude of the waves reaching to any point on the surface varies with frequency; however, it remains consistent as long as the integrity and strain distribution on the part is consistent. These spectral characteristics change when cracks develop or the strain distribution changes. The SHM methods may be used for many applications, from the detection of loose screws to the monitoring of manufacturing operations. A scanning laser vibrometer was used in this study to investigate the characteristics of the spectral changes at different points on the parts. The study started with detecting a load on a plate and estimating its location. The modifications on the part with manufacturing operations were detected and the Part-Based Manufacturing Process Performance Monitoring (PbPPM) method was developed. Hardware was prepared to demonstrate the feasibility of the proposed methods in real time. Using low-cost piezoelectric elements and the non-contact scanning laser vibrometer successfully, the data was collected for the SuRE and PbPPM methods. Locational force, loose bolts and material loss could be easily detected by comparing the spectral characteristics of the arriving waves. On-line methods used fast computational methods for estimating the spectrum and detecting the changing operational conditions from sum of the squares of the variations. Neural networks classified the spectrums when the desktop – DSP combination was used. The results demonstrated the feasibility of the SuRE and PbPPM methods.

Development of New Structural Health Monitoring Techniques

During the past two decades, many researchers have developed methods for the detection of structural defects at the early stages to operate the aerospace vehicles safely and to reduce the operating costs. The Surface Response to Excitation (SuRE) method is one of these approaches developed at FIU to reduce the cost and size of the equipment. The SuRE method excites the surface at a series of frequencies and monitors the propagation characteristics of the generated waves. The amplitude of the waves reaching to any point on the surface varies with frequency; however, it remains consistent as long as the integrity and strain distribution on the part is consistent. These spectral characteristics change when cracks develop or the strain distribution changes. The SHM methods may be used for many applications, from the detection of loose screws to the monitoring of manufacturing operations. A scanning laser vibrometer was used in this study to investigate the characteristics of the spectral changes at different points on the parts. The study started with detecting a load on a plate and estimating its location. The modifications on the part with manufacturing operations were detected and the Part-Based Manufacturing Process Performance Monitoring (PbPPM) method was developed. Hardware was prepared to demonstrate the feasibility of the proposed methods in real time. Using low-cost piezoelectric elements and the non-contact scanning laser vibrometer successfully, the data was collected for the SuRE and PbPPM methods. Locational force, loose bolts and material loss could be easily detected by comparing the spectral characteristics of the arriving waves. On-line methods used fast computational methods for estimating the spectrum and detecting the changing operational conditions from sum of the squares of the variations. Neural networks classified the spectrums when the desktop – DSP combination was used. The results demonstrated the feasibility of the SuRE and PbPPM methods.

Estrutura e desempenho organizacional: uma análise na Universidade Federal do Rio Grande do Norte

This research analyses the components of the organizational structure of the UFRN (Rio Grande do Norte Federal University) and to what extent they affect organizational performance. The study, classified as exploratory and descriptive, was conducted in two phases. The first phase consists of a pilot test to refine the research instrument and to identify the latent components of the organizational structure, and the second to characterize these components and thereby establish relationships with organizational performance. In the first phase, the research was conducted in 20 UFRN organizational units with the participation of 84 employees between technical-administrative and teachers, after considering missing values and outliers, while the second phase occurred in two stages: one conducted with 279 valid cases, consisting of technical-administrative and teachers of 37 UFRN units, and another with 112 managers of the institution in the 49 units identified in this research. The instrument adopted in the first phase was composed of 36 indicators of organizational structure, with six extracted and adapted from the instrument developed by Medeiros (2003) and 30 prepared based on the literature review, from Mintzberg (2012), Hall (1984), Vasconcellos and Hemsley (1997) and Seiffert and Costa (2007) and 7 performance indicators adapted from Fleury and Mills (2006), Vieira and Vieira (2003) and Kaplan and Norton (1997) from the self-assessment instrument in use by the university. In this stage the data were analyzed using the techniques of factor analysis and reliability analysis by means of Cronbach’s alpha, aiming to extract the factors representing the components of the organizational structure. In step 1 of the second phase, the instrument, refined and reduced in the previous phase, with 24 variables of organizational structure and 6 for performance was used, while in step 2, a semi-structured interview guide with questions, organized into nine organizational structure elements, was adopted aiming to gather information to understand the relationship of structure to performance of the UFRN. The techniques used in the second phase, as a whole, were factor analysis and reliability analysis to characterize the components extracted in the previous phase and to validate the performance variables and correlation analysis, regression and content analysis to establish and understand the relationship between structure and performance. The results showed, in the two stages, six latent components of organizational structure in the context under study: training and internalization, communication, hierarchy, decentralization, formalization and departmentalization - with high levels of Cronbach's alpha indexes - which can thereby be characterized as components of UFRN structure. Six performance indicators were validated in this study, showing them as efficient and highly reliable. Finally, it was found that the formalization, communication, decentralization, training and internalization components positively affect UFRN performance, while departmentalization has an adverse affect and hierarchy did not show a significant relationship. The results achieved in this work are important in future studies to support the development of a model structure that represents the specifics of the university

Estudo da eficiência eletroquímica para tratamento de chorume gerado em aterro sanitário brasileiro

This work was performing effluent degradation studies by electrochemical treatment. The electrochemical oxidation (EO) hydroquinone (H2Q) was carried out in acid medium, using PbO2 electrode by galvanostatic electrolysis, applying current densities of 10 and 30 mA/cm2 . The concentration of H2Q was monitored by differential pulse voltammetry (DPV). The experimental results showed that the galvanostatic electrolysis process performance significantly depends on the applied current density, achieving removal efficiencies of 100% and 80 % and 10 applying 30 mA/cm2 , respectively. Furthermore, the electroanalytical technique was effective in H2Q be used as a detection method. In order to test the efficiency of PbO2 electrode, the electrochemical treatment was conducted in an actual effluent, leachate from a landfill. The liquid waste leachate (600ml effluent) was treated in a batch electrochemical cell, with or without addition of NaCl by applying 7 mA/cm2 . The efficiency of EO was assessed against the removal of thermo-tolerant coliforms, total organic carbon (TOC), total phosphorus and metals (copper, cobalt, chromium, iron and nickel). These results showed that efficient removal of coliforms was obtained (100%), and was further decrease the concentration of heavy metals by the cathode processes. However, results were not satisfactory TOC, achieving low total removal of dissolved organic load. Because it is considered an effluent complex were developed other tests with this effluent to monitor a larger number of decontamination parameters (Turbidity, Total Solids, Color, Conductivity, Total Organic Carbon (TOC) and metals (barium, chromium, lithium, manganese and Zinc), comparing the efficiency of this type of electrochemical treatment (EO or electrocoagulation) using a flow cell. In this assay was compared to electro streaming. In the case of the OE, Ti/IrO2-TaO5 was used as the anode, however, the electrocoagulation process, aluminum electrodes were used; applying current densities of 10, 20 and 30 mA/cm2 in the presence and absence of NaCl as an electrolyte. The results showed that EO using Ti/IrO2–TaO5 was anode as efficient when Cl- was present in the effluent. In contrast, the electrocoagulation flow reduces the dissolved organic matter in the effluent, under certain experimental conditions.

Essays on Energy Economics and Industrial Organization

The dissertation consists of three chapters related to the low-price guarantee marketing strategy and energy efficiency analysis. The low-price guarantee is a marketing strategy in which firms promise to charge consumers the lowest price among their competitors. Chapter 1 addresses the research question "Does a Low-Price Guarantee Induce Lower Prices'' by looking into the retail gasoline industry in Quebec where there was a major branded firm which started a low-price guarantee back in 1996. Chapter 2 does a consumer welfare analysis of low-price guarantees to drive police indications and offers a new explanation of the firms' incentives to adopt a low-price guarantee. Chapter 3 develops the energy performance indicators (EPIs) to measure energy efficiency of the manufacturing plants in pulp, paper and paperboard industry.

Chapter 1 revisits the traditional view that a low-price guarantee results in higher prices by facilitating collusion. Using accurate market definitions and station-level data from the retail gasoline industry in Quebec, I conducted a descriptive analysis based on stations and price zones to compare the price and sales movement before and after the guarantee was adopted. I find that, contrary to the traditional view, the stores that offered the guarantee significantly decreased their prices and increased their sales. I also build a difference-in-difference model to quantify the decrease in posted price of the stores that offered the guarantee to be 0.7 cents per liter. While this change is significant, I do not find the response in comeptitors' prices to be significant. The sales of the stores that offered the guarantee increased significantly while the competitors' sales decreased significantly. However, the significance vanishes if I use the station clustered standard errors. Comparing my observations and the predictions of different theories of modeling low-price guarantees, I conclude the empirical evidence here supports that the low-price guarantee is a simple commitment device and induces lower prices.

Chapter 2 conducts a consumer welfare analysis of low-price guarantees to address the antitrust concerns and potential regulations from the government; explains the firms' potential incentives to adopt a low-price guarantee. Using station-level data from the retail gasoline industry in Quebec, I estimated consumers' demand of gasoline by a structural model with spatial competition incorporating the low-price guarantee as a commitment device, which allows firms to pre-commit to charge the lowest price among their competitors. The counterfactual analysis under the Bertrand competition setting shows that the stores that offered the guarantee attracted a lot more consumers and decreased their posted price by 0.6 cents per liter. Although the matching stores suffered a decrease in profits from gasoline sales, they are incentivized to adopt the low-price guarantee to attract more consumers to visit the store likely increasing profits at attached convenience stores. Firms have strong incentives to adopt a low-price guarantee on the product that their consumers are most price-sensitive about, while earning a profit from the products that are not covered in the guarantee. I estimate that consumers earn about 0.3% more surplus when the low-price guarantee is in place, which suggests that the authorities should not be concerned and regulate low-price guarantees. In Appendix B, I also propose an empirical model to look into how low-price guarantees would change consumer search behavior and whether consumer search plays an important role in estimating consumer surplus accurately.

Chapter 3, joint with Gale Boyd, describes work with the pulp, paper, and paperboard (PP&PB) industry to provide a plant-level indicator of energy efficiency for facilities that produce various types of paper products in the United States. Organizations that implement strategic energy management programs undertake a set of activities that, if carried out properly, have the potential to deliver sustained energy savings. Energy performance benchmarking is a key activity of strategic energy management and one way to enable companies to set energy efficiency targets for manufacturing facilities. The opportunity to assess plant energy performance through a comparison with similar plants in its industry is a highly desirable and strategic method of benchmarking for industrial energy managers. However, access to energy performance data for conducting industry benchmarking is usually unavailable to most industrial energy managers. The U.S. Environmental Protection Agency (EPA), through its ENERGY STAR program, seeks to overcome this barrier through the development of manufacturing sector-based plant energy performance indicators (EPIs) that encourage U.S. industries to use energy more efficiently. In the development of the energy performance indicator tools, consideration is given to the role that performance-based indicators play in motivating change; the steps necessary for indicator development, from interacting with an industry in securing adequate data for the indicator; and actual application and use of an indicator when complete. How indicators are employed in EPA’s efforts to encourage industries to voluntarily improve their use of energy is discussed as well. The chapter describes the data and statistical methods used to construct the EPI for plants within selected segments of the pulp, paper, and paperboard industry: specifically pulp mills and integrated paper & paperboard mills. The individual equations are presented, as are the instructions for using those equations as implemented in an associated Microsoft Excel-based spreadsheet tool.

Viewbrics: Formative Assessment of Complex Skills with Video-Enhanced Rubrics (VER) in Dutch Secondary Education

To learn complex skills, like collaboration, learners need to acquire a concrete and consistent mental model of what it means to master this skill. If learners know their current mastery level and know their targeted mastery level, they can better determine their subsequent learning activities. Rubrics support learners in judging their skill performance as they provide textual descriptions of skills’ mastery levels with performance indicators for all constituent subskills. However, text-based rubrics have a limited capacity to support the formation of mental models with contextualized, time-related and observable behavioral aspects of a complex skill. This paper outlines the design of a study that intends to investigate the effect of rubrics with video modelling examples compared to text-based rubrics on skills acquisition and feedback provisioning. The hypothesis is that video-enhanced rubrics, compared to text based rubrics, will improve mental model formation of a complex skill and improve the feedback quality a learner receives (from e.g. teachers, peers) while practicing a skill, hence positively effecting final mastery of a skill.

Towards a Resilience Metric Framework for Cyber-Physical Systems

Resilience is widely accepted as a desirable system property for cyber-physical systems. However, there are no metrics that can be used to measure the resilience of cyber-physical systems (CPS) while the multi-dimensional nature of performance in these systems is considered. In this work, we present first results towards a resilience metric framework. The key contributions of this framework are threefold: First, it allows to evaluate resilience with respect to different performance indicators that are of interest. Second, complexities that are relevant to the performance indicators of interest, can be intentionally abstracted. Third and final, it supports the identification of reasons for good or bad resilience to improve system design.

Qualidade de vida no trabalho: o caso de enfermeiros dos Hospitais Públicos Walfredo Gurgel e Santa Catarina

The theoretical foundation of this study addresses the construct Quality of Worklife involving pro-active reading organizations in face to social developments of the working class, which is a challenge to the people s management. In this sense, as a contribution to the studies of quality of worklife (QOWL), this study addresses the quality of lifework of nurses at Walfredo Gurgel and Santa Catarina public hospitals. The goal is to make a diagnosis about the quality of lifework of these employees taking as a basis dimensions and performance indicators shown in the model by Fernandes (1996). The research is characterized by field, in a descriptive way. This survey comprised 75 nurses, with 49 by Walfredo Gurgel hospital and 26 by Santa Catarina one. The data collection was carried out through structured questionnaire. The questions were processed in the software Statistic 6.0, with factor analysis and multiple regressions, after the systematization of data. As a result, the most nurses in hospitals are dissatisfied with the quality of lifework, with the highest incidence in Santa Catarina hospital. The variable occupational health assessment was more negative in the hospital Santa Catarina one, whereas in Walfredo Gurgel, was family assistance. The variable guarantee of employment was more positive assessment in two hospitals without, though, implying in high importance on QOWL of nurses. The factor structure and decision showed greater sensitivity to explain the QOWL of nurses, joining 17 variables from 40 of the model. The factor working conditions, joining 6 variables, showed the second highest sensitivity. The compensation factor, gathering 5 variables, showed the third highest sensitivity while image and health factors showed minor importance

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

Gestão de desempenho numa rede celular

A realização desta dissertação tem como principal objetivo a análise de indicadores chave de desempenho numa rede celular de terceira geração - Universal Mobile Telecommunication System (UMTS), bem como a aplicação de técnicas matemáticas de previsão como apoio ao respetivo planeamento e otimização. Para o efeito, foi inicialmente efetuado um estudo sobre a evolução das comunicações de uma forma generalista, até às redes de nova geração, abordando individualmente, as de voz, as de dados e as comunicações móveis, assim como, uma breve descrição das organizações envolvidas nestas mudanças. No seguimento do estudo inicial, dando enfoque à tecnologia UMTS, foram expostas as suas características, a sua estrutura e arquitetura. Foram ainda elaboradas, duas comparações, com base em diferentes parâmetros, uma com a tecnologia da geração anterior e outra, com a de última geração. Com base nos conhecimentos adquiridos em diferentes pesquisas, foram estudados, os indicadores chave de desempenho (KPIs), as técnicas de planeamento e otimização, apresentando propostas de prevenção e soluções para problemas existentes na rede.