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.

Action Research : the first steps to start up a pilot experiment in heritage education

Peer-reviewed

Study and modeling of the desintegration kinetics of coated paper

The disintegration of recovered paper is the first operation in the preparation of recycled pulp. It is known that the defibering process follows a first order kinetics from which it is possible to obtain the disintegration kinetic constant (KD) by means of different ways. The disintegration constant can be obtained from the Somerville index results (%lsv and from the dissipated energy per volume unit (Ss). The %slv is related to the quantity of non-defibrated paper, as a measure of the non-disintegrated fiber residual (percentage of flakes), which is expressed in disintegration time units. In this work, disintegration kinetics from recycled coated paper has been evaluated, working at 20 revise rotor speed and for different fiber consistency (6, 8, 10, 12 and 14%). The results showed that the values of experimental disintegration kinetic constant, Ko, through the analysis of Somerville index, as function of time. Increased, the disintegration time was drastically reduced. The calculation of the disintegration kinetic constant (modelled Ko), extracted from the Rayleigh’s dissipation function, showed a good correlation with the experimental values using the evolution of the Somerville index or with the dissipated energy

Analysis of vineyard differential management zones and relation to vine development, grape maturity and quality

The objective of research was to analyse the potential of Normalized Difference Vegetation Index (NDVI) maps from satellite images, yield maps and grapevine fertility and load variables to delineate zones with different wine grape properties for selective harvesting. Two vineyard blocks located in NE Spain (Cabernet Sauvignon and Syrah) were analysed. The NDVI was computed from a Quickbird-2 multi-spectral image at veraison (July 2005). Yield data was acquired by means of a yield monitor during September 2005. Other variables, such as the number of buds, number of shoots, number of wine grape clusters and weight of 100 berries were sampled in a 10 rows × 5 vines pattern and used as input variables, in combination with the NDVI, to define the clusters as alternative to yield maps. Two days prior to the harvesting, grape samples were taken. The analysed variables were probable alcoholic degree, pH of the juice, total acidity, total phenolics, colour, anthocyanins and tannins. The input variables, alone or in combination, were clustered (2 and 3 Clusters) by using the ISODATA algorithm, and an analysis of variance and a multiple rang test were performed. The results show that the zones derived from the NDVI maps are more effective to differentiate grape maturity and quality variables than the zones derived from the yield maps. The inclusion of other grapevine fertility and load variables did not improve the results.

Study and modelling of the effect of herbicides pulse exposure on freshwater microalgae

De plus en plus de substances chimiques sont émises et détectées dans l'environnement.Parmi ces substances, on trouve les herbicides qui sont utilisés en agriculture pour luttercontre la présence des mauvaises herbes. Après leur application sur les sols, les herbicidespeuvent être entrainés par les eaux de pluie jusque dans les ruisseaux et les rivières. Lesconcentrations de ces substances varient donc de manière importante dans les systèmesaquatiques en période de pluie ou en période de temps sec. Des pics élevés de concentrationssont suivis de période de concentrations très faibles ou nulles. Les herbicides présents dans lescours d'eau peuvent engendrer des effets toxiques sur les algues et les plantes aquatiques. Orles tests classiques d'écotoxicologie effectués en laboratoire sont réalisés en exposant lesespèces vivantes à des polluants de manière continue. Ils ne permettent donc pas d'évaluer leseffets des concentrations fluctuantes comme celles des herbicides. Le but de cette thèse estd'étudier et de modéliser les effets des concentrations fluctuantes d'herbicide sur les espècesde microalgues vertes Scenedesmus vacuolatus et Pseudokirchneriella subcapitata. Desexpériences en laboratoire ont également été effectuées dans le but de valider le modèle.Quatre herbicides ont été testés. Il s'agit de l'atrazine (utilisé jusqu'à récemment pour lemaïs), du diuron (utilisé dans la vigne), de l'isoproturon (utilisé pour les céréales) et du Smétolachlore(utilisé pour le maïs). Les résultats de ce travail de thèse indiquent que les effetsdes concentrations fluctuantes d'herbicide peuvent être modélisés sur des algues d'eau douce.Le modèle est relativement simple pour les inhibiteurs de la photosynthèse tels que l'atrazine,le diuron ou l'isoproturon. Il nécessite la connaissance de deux paramètres, le taux decroissance de l'algue sans polluant et la courbe dose-réponse pour chaque substance.Cependant, des expériences supplémentaires doivent être réalisées si la substance étudiéeinduit un délai de l'effet et du rétablissement ou si une algue est cultivée avec une autre alguedans le même milieu de croissance. Le modèle pourrait également être adapté pour tenircompte des mélanges de substances. Appliqué pour prédire les effets sur les algues descénarios réels, le modèle montre que les longs pics de concentrations jouent le rôle le plusimportant. Il est donc crucial de les mesurer lors du monitoring des cours d'eau. D'autre part,une évaluation du risque effectuée avec ce modèle montre que l'impact des pics deconcentrations sur les espèces les plus sensibles est total. Cela met en évidence, une fois deplus, l'importance de tenir compte de ces concentrations fluctuantes dans l'évaluation durisque environnemental des herbicides, mais également des autres polluants.

Celiac plexus block: an anatomical study and simulation using computed tomography

Objective: To analyze anatomical variations associated with celiac plexus complex by means of computed tomography simulation, assessing the risk for organ injury as the transcrural technique is utilized. Materials and Methods: One hundred eight transaxial computed tomography images of abdomen were analyzed. The aortic-vertebral, celiac trunk (CeT)-vertebral, CeT-aortic and celiac-aortic-vertebral topographical relationships were recorded. Two needle insertion pathways were drawn on each of the images, at right and left, 9 cm and 4.5 cm away from the midline. Transfixed vital organs and gender-related associations were recorded. Results: Aortic-vertebral - 45.37% at left and 54.62% in the middle; CeT-vertebral - T12, 36.11%; T12-L1, 32.4%; L1, 27.77%; T11-T12, 2.77%; CeT-aortic - 53.7% at left and 46.3% in the middle; celiac-aortic-vertebral - L-l, 22.22%; M-m, 23.15%; L-m, 31.48%; M-l, 23.15%. Neither correspondence on the right side nor significant gender-related associations were observed. Conclusion: Considering the wide range of abdominal anatomical variations and the characteristics of needle insertion pathways, celiac plexus block should not be standardized. Imaging should be performed prior to the procedure in order to reduce the risks for injuries or for negative outcomes to patients. Gender-related anatomical variations involved in celiac plexus block should be more deeply investigated, since few studies have addressed the subject.

A virtual mathematics learning environment for engineering students

Teachers of the course Introduction to Mathematics for Engineers at the UOC, an online distance-learning university, have designed,developed and tested an online studymaterial. It includes basic pre-university mathematics, indications for correct follow-up of this content and recommendations for finding appropriate support and complementarymaterials. Many different resources are used,depending on the characteristics of thecontents: Flash sequences, interactive applets, WIRIS calculators and PDF files.During the last semester, the new study material has been tested with 119 students. The academic results and student satisfaction have allowed us to outline and prioritise future lines of action.

A Virtual Mathematics Learning Environment for Engineering Students

Teachers of the course Introduction to Mathematics for Engineers at the UOC, an online distance-learning university, have designed and produced online study material which includes basic pre-university mathematics, instructions for correct follow-up of this content and recommendations for finding appropiate support and complementary materials.

Building a Social Education curriculum based on Professional Competences : the experience of University of Girona

This article describes the process of adapting Social Education studies to the European Higher Education Area undertaken by a team of the teaching staff at the University of Girona (Spain). The aim of the experience is to build a curriculum based on thecompetencies recognized as such by professionals in the field of social education in our region. The article specifies the development of the various phases, each involving the active participation of professionals and teaching staff from the universities. To conclude, main characteristics of the curriculum are highlighted

AulaCEP : experiencia de un entorno virtual de aprendizaje en un centro educativo presencial

En este trabajo se presenta un conjunto dereflexiones y conclusiones alrededor del proceso de formación del profesorado y personal no docente en el uso de un LMS (Learning Management System)en un centro educativo, y el proceso de implantación de dicho sistema. En el entorno presencial de aprendizaje del Centre d'Estudis Politècnics, en adelante CEP, es necesario facilitar la comunicación y el acceso a los recursos entre los miembros de la comunidad, no sólo por parte de los estudiantes para localizar recursos docentes y facilitar la comunicación con sus profesores, sino también para facilitar la reusabilidad e intercambio de los materiales, la comunicación entre docentes y el resto del personal del centro educativo, secretaria,administración, departamento de calidad y bolsa detrabajo, así como la interacción entre profesores y estudiantes y de éstos entre sí.

Feasibility Study and Market Review of Small Scale Bioenergy Heating Plants in North-West Russia

The paper is focused on feasibility study and market review of small scale bioenergy heating plants in the Russian North-West region. The main focus is effective and competitive usage of low-grade wood for heating purposes in the region. As example of economical feasibility estimation it was chosen the project of reconstruction of small scale boiler plant in Leningrad region that Brofta Oy is planning to implement the nearest time. It includes calculation the payback time with and without interest, the estimation of probable investments, the evaluation of possible risks and research on the potential of small scale heating plants projects. Calculations show that the profitability of this kind of projects is high, but payback time is not very short, because of high level of initial investments. Though, the development of small scale bioenergy heating plants in the region is considered to be the best way to solve the problems of heat supply in small settlements using own biomass resources.

The Transformation of Practical Teaching Focusing on Dialogic Learning

This study investigates the transformation of practical teaching in a Catalan school, connected to the design, implementation and development of project-based learning, and focusing on dialogic learning to investigate its limits and possibilities. Qualitative and design-based research (DBR) methods are applied. These methods are based on empirical educational research with the theory-driven of learning environments. DBR is proposed and applied using practical guidance for the teachers of the school. It can be associated with the current proposals for Embedding Social Sciences and Humanities in the Horizon 2020 Societal Challenges. This position statement defends the social sciences and the humanities as the most fundamental and important ideas to face all societal challenges. The results of this study show that before the training process, teachers apply dialogic learning in specific moments (for example, when they speak about the weekend); however, during the process and after the process, they work systematically with dialogic learning through the PEPT: they start and finish every activity with a individual and group reflection about their own processes, favouring motivation, reasoning and the implication of all the participants. These results prove that progressive transformations of teaching practice benefit cooperative work in class