Hospitality Management Accounting: Current Problems and Future Opportunities

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

BETA-GA2O3: A TRANSPARENT CONDUCTIVE OXIDE FOR POTENTIAL RESISTIVE SWITCHING APPLICATIONS

Thesis (Ph.D.)--University of Washington, 2016-08

Looking for a road to get out for poverty. Is the current allocation of public spending on education in Colombia helping?

This paper presents a methodology to explore the impact on poverty of the public spending on education. The methodology consists of two approaches: Benefit Incidence Analysis (BIA) and behavioral approach. BIA considers the cost and use of the educational service, and the distribution of the benefits among groups of income. Regarding the behavioral approach, we use a Probit model of schooling attendance, in order to determinethe influence of public spending on the probability for thepoor to attend the school. As a complement, a measurement of targeting errors in the allocation of public spending is included in the methodology.

Swath bathymetry using phase difference: Theoretical analysis of acoustical measurement precision

The phase difference principle is widely applied nowadays to sonar systems used for sea floor bathymetry, The apparent angle of a target point is obtained from the phase difference measured between two close receiving arrays. Here we study the influence of the phase difference estimation errors caused by the physical structure of the backscattered signals. It is shown that, under certain current conditions, beyond the commonly considered effects of additive external noise and baseline decorrelation, the processing may be affected by the shifting footprint effect: this is due to the fact that the two interferometer receivers get simultaneous echo contributions coming from slightly shifted seabed parts, which results in a degradation of the signal coherence and, hence, of the phase difference measurement. This geometrical effect is described analytically and checked with numerical simulations, both for square- and sine-shaped signal envelopes. Its relative influence depends on the geometrical configuration and receiver spacing; it may be prevalent in practical cases associated with bathymetric sonars. The cases of square and smooth signal envelopes are both considered. The measurements close to nadir, which are known to be especially difficult with interferometry systems, are addressed in particular.

Dynamic-Data Driven Real-Time Identification for Electric Power Systems

Power system engineers face a double challenge: to operate electric power systems within narrow stability and security margins, and to maintain high reliability. There is an acute need to better understand the dynamic nature of power systems in order to be prepared for critical situations as they arise. Innovative measurement tools, such as phasor measurement units, can capture not only the slow variation of the voltages and currents but also the underlying oscillations in a power system. Such dynamic data accessibility provides us a strong motivation and a useful tool to explore dynamic-data driven applications in power systems. To fulfill this goal, this dissertation focuses on the following three areas: Developing accurate dynamic load models and updating variable parameters based on the measurement data, applying advanced nonlinear filtering concepts and technologies to real-time identification of power system models, and addressing computational issues by implementing the balanced truncation method. By obtaining more realistic system models, together with timely updated parameters and stochastic influence consideration, we can have an accurate portrait of the ongoing phenomena in an electrical power system. Hence we can further improve state estimation, stability analysis and real-time operation.

Caracterização in vitro de um dosímetro de fibra ótica para braquiterapia de HDR

Recentemente foi desenvolvido um dosímetro baseado em fibras cintilantes (BCF-12 da companhia Saint Gobain Crystals com 1 e 0,5 mm de diâmetro e 5 mm de comprimento) para braquiterapia de baixa taxa de dose, em particular a braquiterapia direcionada para o tratamento do cancro da próstata. Este utiliza um novo fotomultiplicador de estado sólido dado pelo nome de MPPC - MultiPixel Photon Counter da companhia Hamamatsu Photonics (Japão). Nesta dissertação é estudado o mesmo dosímetro para a modalidade de braquiterapia de elevada taxa de dose (HDR). A informação sobre a dose neste tipo de dosímetros é obtida a partir de sinais óticos (em vez de sinais elétricos), que são imunes a interferências elétricas e eletromagnéticas. Adicionalmente as pequenas dimensões das fibras oferecem uma excelente resolução espacial e uma invasão mínima para uso em dosimetria in vivo, permitindo medir a dose diretamente ou próximo ao tumor e em tempo real. A sua utilização em braquiterapia para o cancro da próstata constitui-se assim como uma vantagem, uma vez que as fibras podem ser inseridas diretamente nos aplicadores utilizados neste tipo de tratamentos. Apesar de tudo, este tipo de dosímetros possui algumas desvantagens, como por exemplo a luz de Cherenkov e a fluorescência (forma de ruído dada pelo nome de stem effect) que, e a contrário da luz produzida pela fibra cintilante, não são diretamente proporcionais à energia depositada. Contudo, e para energias praticadas em braquiterapia de HDR, nesta dissertação, mostrou-se que este problema é pouco significativo dado que a percentagem de contribuição destes efeitos para o sinal medido é menor que 1% (ou 5% para distâncias menores que 25 mm). Ao longo desta dissertação é feita a caraterização do dosímetro (em modo corrente e impulso) e das suas várias partes em ambiente de laboratório e clínico. Nestes estudos o dosímetro, além de exibir uma boa reprodutibilidade (variação máxima de 3% entre medidas), mostrou uma alta linearidade para uma ampla gama de doses, assim como uma sensibilidade (µGy) semelhante à de uma câmara de ionização, tornando-o adequado para braquiterapia de HDR (tratamento que envolve altos gradientes de dose). Complementarmente, a sua grande versatilidade e simples utilização possibilita a sua aplicação prática em outras modalidades radioterapêuticas.

Quantitative measurement using scanning thermal microscopy

This thesis reports on the development of quantitative measurement using micromachined scanning thermal microscopy (SThM) probes. These thermal probes employ a resistive element at their end, which can be used in passive or active modes. With the help of a review of SThM, the current issues and potentials associated with this technique are revealed. As a consequence of this understanding, several experimental and theoretical methods are discussed, which expand our understanding of these probes. The whole thesis can be summarized into three parts, one focusing on the thermal probe, one on probe-sample thermal interactions, and the third on heat transfer within the sample. In the first part, a series of experiments are demonstrated, aimed at characterizing the probe in its electrical and thermal properties, benefiting advanced probe design, and laying a fundamental base for quantifying the temperature of the probe. The second part focuses on two artifacts observed during the thermal scans – one induced by topography and the other by air conduction. Correspondingly, two devices, probing these artifacts, are developed. A topography-free sample, utilizing a pattern transfer technique, minimises topography-related artifacts that limited the reliability of SThM data; a controlled temperature ‘Johnson noise device’, with multiple-heater design, offers a uniform, accurate, temperature distribution. Analyzing results of scan from these samples provides data for studying the thermal interactions within the probe and the tip-sample interface. In the final part, the observation is presented that quantification of measurements depends not only on an accurate measurement tool, but also on a deep understanding of the heat transfer within the sample resulting from the nanoscopic contact. It is believed that work in this thesis contributes to SThM gaining wider application in the scientific community.

Measurement of target single-spin asymmetry in charged kaon electroproduction on a transversely polarized 3He target

The subject of quark transverse spin and transverse momentum distribution are two current research frontier in understanding the spin structure of the nucleons. The goal of the research reported in this dissertation is to extract new information on the quark transversity distribution and the novel transverse-momentum-dependent Sivers function in the neutron. A semi-inclusive deep inelastic scattering experiment was performed at the Hall A of the Jefferson laboratory using 5.9 GeV electron beam and a transversely polarized ^{3}He target. The scattered electrons and the produced hadrons (pions, kaons, and protons) were detected in coincidence with two large magnetic spectrometers. By regularly flipping the spin direction of the transversely polarized target, the single-spin-asymmetry (SSA) of the semi-inclusive deep inelastic reaction ^{3}He^{uparrow}(e,e'h^{\pm})X was measured over the kinematic range 0.13 < x < 0.41 and 1.3 < Q^{2} < 3.1 (GeV)^{2}. The SSA contains several different azimuthal angular modulations which are convolutions of quarks distribution functions in the nucleons and the quark fragmentation functions into hadrons. It is from the extraction of the various ``moments'' of these azimuthal angular distributions (Collins moment and Sivers moment) that we obtain information on the quark transversity distribution and the novel T-odd Sivers function. In this dissertation, I first introduced the theoretical background and experimental status of nucleon spins and the physics of SSA. I will then present the experimental setup and data collection of the JLab E06-010 experiment. Details of data analysis will be discussed next with emphasis on the kaon particle identification and the Ring-Imaging Cherenkov detector which are my major responsibilities in this experiment. Finally, results on the kaon Collins and Sivers moments extracted from the Maximum Likelihood method will be presented and interpreted. I will conclude with a discussion on the future prospects for this research.

Investigating the use of LiDAR scanning as a method for the measurement of timber distortion features

Measuring the extent to which a piece of structural timber has distorted at a macroscopic scale is fundamental to assessing its viability as a structural component. From the sawmill to the construction site, as structural timber dries, distortion can render it unsuitable for its intended purposes. This rejection of unusable timber is a considerable source of waste to the timber industry and the wider construction sector. As such, ensuring accurate measurement of distortion is a key step in addressing ineffciencies within timber processing. Currently, the FRITS frame method is the established approach used to gain an understanding of timber surface profile. The method, while reliable, is dependent upon relatively few measurements taken across a limited area of the overall surface, with a great deal of interpolation required. Further, the process is unavoidably slow and cumbersome, the immobile scanning equipment limiting where and when measurements can be taken and constricting the process as a whole. This thesis seeks to introduce LiDAR scanning as a new, alternative approach to distortion feature measurement. In its infancy as a measurement technique within timber research, the practicalities of using LiDAR scanning as a measurement method are herein demonstrated, exploiting many of the advantages the technology has over current approaches. LiDAR scanning creates a much more comprehensive image of a timber surface, generating input data multiple magnitudes larger than that of the FRITS frame. Set-up and scanning time for LiDAR is also much quicker and more flexible than existing methods. With LiDAR scanning the measurement process is freed from many of the constraints of the FRITS frame and can be done in almost any environment. For this thesis, surface scans were carried out on seven Sitka spruce samples of dimensions 48.5x102x3000mm using both the FRITS frame and LiDAR scanner. The samples used presented marked levels of distortion and were relatively free from knots. A computational measurement model was created to extract feature measurements from the raw LiDAR data, enabling an assessment of each piece of timber to be carried out in accordance with existing standards. Assessment of distortion features focused primarily on the measurement of twist due to its strong prevalence in spruce and the considerable concern it generates within the construction industry. Additional measurements of surface inclination and bow were also made with each method to further establish LiDAR's credentials as a viable alternative. Overall, feature measurements as generated by the new LiDAR method compared well with those of the established FRITS method. From these investigations recommendations were made to address inadequacies within existing measurement standards, namely their reliance on generalised and interpretative descriptions of distortion. The potential for further uses of LiDAR scanning within timber researches was also discussed.

Energy Management of a Battery-Ultracapacitor Hybrid Energy Storage System in Electric Vehicles

Electric vehicle (EV) batteries tend to have accelerated degradation due to high peak power and harsh charging/discharging cycles during acceleration and deceleration periods, particularly in urban driving conditions. An oversized energy storage system (ESS) can meet the high power demands; however, it suffers from increased size, volume and cost. In order to reduce the overall ESS size and extend battery cycle life, a battery-ultracapacitor (UC) hybrid energy storage system (HESS) has been considered as an alternative solution. In this work, we investigate the optimized configuration, design, and energy management of a battery-UC HESS. One of the major challenges in a HESS is to design an energy management controller for real-time implementation that can yield good power split performance. We present the methodologies and solutions to this problem in a battery-UC HESS with a DC-DC converter interfacing with the UC and the battery. In particular, a multi-objective optimization problem is formulated to optimize the power split in order to prolong the battery lifetime and to reduce the HESS power losses. This optimization problem is numerically solved for standard drive cycle datasets using Dynamic Programming (DP). Trained using the DP optimal results, an effective real-time implementation of the optimal power split is realized based on Neural Network (NN). This proposed online energy management controller is applied to a midsize EV model with a 360V/34kWh battery pack and a 270V/203Wh UC pack. The proposed online energy management controller effectively splits the load demand with high power efficiency and also effectively reduces the battery peak current. More importantly, a 38V-385Wh battery and a 16V-2.06Wh UC HESS hardware prototype and a real-time experiment platform has been developed. The real-time experiment results have successfully validated the real-time implementation feasibility and effectiveness of the real-time controller design for the battery-UC HESS. A battery State-of-Health (SoH) estimation model is developed as a performance metric to evaluate the battery cycle life extension effect. It is estimated that the proposed online energy management controller can extend the battery cycle life by over 60%.

SCOR WG 142: Quality Control Procedures for Oxygen and Other Biogeochemical Sensors on Floats and Gliders. Recommendation for oxygen measurements from Argo floats, implementation of in-air-measurement routine to assure highest long-term accuracy

Recommendation for Oxygen Measurements from Argo Floats: Implementation of In-Air-Measurement Routine to Assure Highest Long-term Accuracy As Argo has entered its second decade and chemical/biological sensor technology is improving constantly, the marine biogeochemistry community is starting to embrace the successful Argo float program. An augmentation of the global float observatory, however, has to follow rather stringent constraints regarding sensor characteristics as well as data processing and quality control routines. Owing to the fairly advanced state of oxygen sensor technology and the high scientific value of oceanic oxygen measurements (Gruber et al., 2010), an expansion of the Argo core mission to routine oxygen measurements is perhaps the most mature and promising candidate (Freeland et al., 2010). In this context, SCOR Working Group 142 “Quality Control Procedures for Oxygen and Other Biogeochemical Sensors on Floats and Gliders” (www.scor-int.org/SCOR_WGs_WG142.htm) set out in 2014 to assess the current status of biogeochemical sensor technology with particular emphasis on float-readiness, develop pre- and post-deployment quality control metrics and procedures for oxygen sensors, and to disseminate procedures widely to ensure rapid adoption in the community.

New search for the Neutron Electric Dipole Moment using ultracold neutrons at the Spallation Neutron Source

This document introduces the planned new search for the neutron Electric Dipole Moment at the Spallation Neutron Source at the Oak Ridge National Laboratory. A spin precession measurement is to be carried out using Ultracold neutrons diluted in a superfluid Helium bath at T = 0.5 K, where spin polarized 3He atoms act as detector of the neutron spin polarization. This manuscript describes some of the key aspects of the planned experiment with the contributions from Caltech to the development of the project.

Techniques used in the design of magnet coils for Nuclear Magnetic Resonance were adapted to the geometry of the experiment. Described is an initial design approach using a pair of coils tuned to shield outer conductive elements from resistive heat loads, while inducing an oscillating field in the measurement volume. A small prototype was constructed to test the model of the field at room temperature.

A large scale test of the high voltage system was carried out in a collaborative effort at the Los Alamos National Laboratory. The application and amplification of high voltage to polished steel electrodes immersed in a superfluid Helium bath was studied, as well as the electrical breakdown properties of the electrodes at low temperatures. A suite of Monte Carlo simulation software tools to model the interaction of neutrons, 3He atoms, and their spins with the experimental magnetic and electric fields was developed and implemented to further the study of expected systematic effects of the measurement, with particular focus on the false Electric Dipole Moment induced by a Geometric Phase akin to Berry’s phase.

An analysis framework was developed and implemented using unbinned likelihood to fit the time modulated signal expected from the measurement data. A collaborative Monte Carlo data set was used to test the analysis methods.

Texture-Detail Preservation Measurement in Camera Phones: An Updated Approach

Recent advances in mobile phone cameras have poised them to take over compact hand-held cameras as the consumer’s preferred camera option. Along with advances in the number of pixels, motion blur removal, face-tracking, and noise reduction algorithms have significant roles in the internal processing of the devices. An undesired effect of severe noise reduction is the loss of texture (i.e. low-contrast fine details) of the original scene. Current established methods for resolution measurement fail to accurately portray the texture loss incurred in a camera system. The development of an accurate objective method to identify the texture preservation or texture reproduction capability of a camera device is important in this regard. The ‘Dead Leaves’ target has been used extensively as a method to measure the modulation transfer function (MTF) of cameras that employ highly non-linear noise-reduction methods. This stochastic model consists of a series of overlapping circles with radii r distributed as r−3, and having uniformly distributed gray level, which gives an accurate model of occlusion in a natural setting and hence mimics a natural scene. This target can be used to model the texture transfer through a camera system when a natural scene is captured. In the first part of our study we identify various factors that affect the MTF measured using the ‘Dead Leaves’ chart. These include variations in illumination, distance, exposure time and ISO sensitivity among others. We discuss the main differences of this method with the existing resolution measurement techniques and identify the advantages. In the second part of this study, we propose an improvement to the current texture MTF measurement algorithm. High frequency residual noise in the processed image contains the same frequency content as fine texture detail, and is sometimes reported as such, thereby leading to inaccurate results. A wavelet thresholding based denoising technique is utilized for modeling the noise present in the final captured image. This updated noise model is then used for calculating an accurate texture MTF. We present comparative results for both algorithms under various image capture conditions.

Real-time load-side control of electric power systems

Two trends are emerging from modern electric power systems: the growth of renewable (e.g., solar and wind) generation, and the integration of information technologies and advanced power electronics. The former introduces large, rapid, and random fluctuations in power supply, demand, frequency, and voltage, which become a major challenge for real-time operation of power systems. The latter creates a tremendous number of controllable intelligent endpoints such as smart buildings and appliances, electric vehicles, energy storage devices, and power electronic devices that can sense, compute, communicate, and actuate. Most of these endpoints are distributed on the load side of power systems, in contrast to traditional control resources such as centralized bulk generators. This thesis focuses on controlling power systems in real time, using these load side resources. Specifically, it studies two problems.

(1) Distributed load-side frequency control: We establish a mathematical framework to design distributed frequency control algorithms for flexible electric loads. In this framework, we formulate a category of optimization problems, called optimal load control (OLC), to incorporate the goals of frequency control, such as balancing power supply and demand, restoring frequency to its nominal value, restoring inter-area power flows, etc., in a way that minimizes total disutility for the loads to participate in frequency control by deviating from their nominal power usage. By exploiting distributed algorithms to solve OLC and analyzing convergence of these algorithms, we design distributed load-side controllers and prove stability of closed-loop power systems governed by these controllers. This general framework is adapted and applied to different types of power systems described by different models, or to achieve different levels of control goals under different operation scenarios. We first consider a dynamically coherent power system which can be equivalently modeled with a single synchronous machine. We then extend our framework to a multi-machine power network, where we consider primary and secondary frequency controls, linear and nonlinear power flow models, and the interactions between generator dynamics and load control.

(2) Two-timescale voltage control: The voltage of a power distribution system must be maintained closely around its nominal value in real time, even in the presence of highly volatile power supply or demand. For this purpose, we jointly control two types of reactive power sources: a capacitor operating at a slow timescale, and a power electronic device, such as a smart inverter or a D-STATCOM, operating at a fast timescale. Their control actions are solved from optimal power flow problems at two timescales. Specifically, the slow-timescale problem is a chance-constrained optimization, which minimizes power loss and regulates the voltage at the current time instant while limiting the probability of future voltage violations due to stochastic changes in power supply or demand. This control framework forms the basis of an optimal sizing problem, which determines the installation capacities of the control devices by minimizing the sum of power loss and capital cost. We develop computationally efficient heuristics to solve the optimal sizing problem and implement real-time control. Numerical experiments show that the proposed sizing and control schemes significantly improve the reliability of voltage control with a moderate increase in cost.

IMPACT OF PLUG-IN ELECTRIC VEHICLES AND WIND GENERATORS ON HARMONIC DISTORTION OF ELECTRIC DISTRIBUTION SYSTEMS

Harmonic distortion on voltages and currents increases with the increased penetration of Plug-in Electric Vehicle (PEV) loads in distribution systems. Wind Generators (WGs), which are source of harmonic currents, have some common harmonic profiles with PEVs. Thus, WGs can be utilized in careful ways to subside the effect of PEVs on harmonic distortion. This work studies the impact of PEVs on harmonic distortions and integration of WGs to reduce it. A decoupled harmonic three-phase unbalanced distribution system model is developed in OpenDSS, where PEVs and WGs are represented by harmonic current loads and sources respectively. The developed model is first used to solve harmonic power flow on IEEE 34-bus distribution system with low, moderate, and high penetration of PEVs, and its impact on current/voltage Total Harmonic Distortions (THDs) is studied. This study shows that the voltage and current THDs could be increased upto 9.5% and 50% respectively, in case of distribution systems with high PEV penetration and these THD values are significantly larger than the limits prescribed by the IEEE standards. Next, carefully sized WGs are selected at different locations in the 34-bus distribution system to demonstrate reduction in the current/voltage THDs. In this work, a framework is also developed to find optimal size of WGs to reduce THDs below prescribed operational limits in distribution circuits with PEV loads. The optimization framework is implemented in MATLAB using Genetic Algorithm, which is interfaced with the harmonic power flow model developed in OpenDSS. The developed framework is used to find optimal size of WGs on the 34-bus distribution system with low, moderate, and high penetration of PEVs, with an objective to reduce voltage/current THD deviations throughout the distribution circuits. With the optimal size of WGs in distribution systems with PEV loads, the current and voltage THDs are reduced below 5% and 7% respectively, which are within the limits prescribed by IEEE.