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.

Análisis de una experiencia de aprendizaje basado en proyectos en la asignatura de Fundamentos de Física = Project based learning: analysis of an experience in Introductory Physics courses

In this work we present and analyze the application of an experience of Project Based Learning (PBL) in the matter of Physics II of the Industrial Design university degree (Girona University) during 2005-2006 courses. This methodology was applied to the Electrostatic and Direct Current subjects. Furthermore, evaluation and self evaluation results were shown and the academic results were compared with results obtained in the same subjects applying conventional teaching methods

Laboratory projects using inquiry-based learning: an application to a practical inorganic course

This paper reports how laboratory projects (LP) coupled to inquiry-based learning (IBL) were implemented in a practical inorganic chemistry course. Several coordination compounds have been successfully synthesised by students according to the proposed topics by the LP-IBL junction, and the chemistry of a number of metals has been studied. Qualitative data were collected from written reports, oral presentations, lab-notebook reviews and personal discussions with the students through an experimental course with undergraduate second-year students at the Universidad Nacional de Colombia during the last 5 years. Positive skills production was observed by combining LP and IBL. Conceptual, practical, interpretational, constructional (questions, explanations, hypotheses), communicational, environmental and application abilities were revealed by the students throughout the experimental course.

Active teaching-learning methodologies: medical students' views of problem-based learning

The prevailing undergraduate medical training process still favors disconnection and professional distancing from social needs. The Brazilian Ministries of Education and Health, through the National Curriculum Guidelines, the Incentives Program for Changes in the Medical Curriculum (PROMED), and the National Program for Reorientation of Professional Training in Health (PRO-SAÚDE), promoted the stimulus for an effective connection between medical institutions and the Unified National Health System (SUS). In accordance to the new paradigm for medical training, the Centro Universitário Serra dos Órgãos (UNIFESO) established a teaching plan in 2005 using active methodologies, specifically problem-based learning (PBL). Research was conducted through semi-structured interviews with third-year undergraduate students at the UNIFESO Medical School. The results were categorized as proposed by Bardin's thematic analysis, with the purpose of verifying the students' impressions of the new curriculum. Active methodologies proved to be well-accepted by students, who defined them as exciting and inclusive of theory and practice in medical education.

Training executive functions in the laboratory and in real life : cognitive consequences of computer-based exercises and bilingualism

The question of the trainability of executive functions and the impact of such training on related cognitive skills has stirred considerable research interest. Despite a number of studies investigating this, the question has not yet been solved. The general aim of this thesis was to investigate two very different types of training of executive functions: laboratory-based computerized training (Studies I-III) and realworld training through bilingualism (Studies IV-V). Bilingualism as a kind of training of executive functions is based on the idea that managing two languages requires executive resources, and previous studies have suggested a bilingual advantage in executive functions. Three executive functions were studied in the present thesis: updating of working memory (WM) contents, inhibition of irrelevant information, and shifting between tasks and mental sets. Studies I-III investigated the effects of computer-based training of WM updating (Study I), inhibition (Study II), and set shifting (Study III) in healthy young adults. All studies showed increased performance on the trained task. More importantly, improvement on an untrained task tapping the trained executive function (near transfer) was seen in Study I and II. None of the three studies showed improvement on untrained tasks tapping some other cognitive function (far transfer) as a result of training. Study I also used PET to investigate the effects of WM updating training on a neurotransmitter closely linked to WM, namely dopamine. The PET results revealed increased striatal dopamine release during WM updating performance as a result of training. Study IV investigated the ability to inhibit task-irrelevant stimuli in bilinguals and monolinguals by using a dichotic listening task. The results showed that the bilinguals exceeded the monolinguals in inhibiting task-irrelevant information. Study V introduced a new, complementary research approach to study the bilingual executive advantage and its underlying mechanisms. To circumvent the methodological problems related to natural groups design, this approach focuses only on bilinguals and examines whether individual differences in bilingual behavior correlate with executive task performances. Using measures that tap the three above-entioned executive functions, the results suggested that more frequent language switching was associated with better set shifting skills, and earlier acquisition of the second language was related to better inhibition skills. In conclusion, the present behavioral results showed that computer-based training of executive functions can improve performance on the trained task and on closely related tasks, but does not yield a more general improvement of cognitive skills. Moreover, the functional neuroimaging results reveal that WM training modulates striatal dopaminergic function, speaking for training-induced neural plasticity in this important neurotransmitter system. With regard to bilingualism, the results provide further support to the idea that bilingualism can enhance executive functions. In addition, the new complementary research approach proposed here provides some clues as to which aspects of everyday bilingual behavior may be related to the advantage in executive functions in bilingual individuals.

Online problem-based learning : perceptions of nursing educators /

A qualitative study was conducted to detennine 5 nursing educators' perceptions about the online application of a problem-based learning strategy in undergraduate nursing education. The question asked in the study was: Can the essential elements of face-to-face problem-based learning be supported in an online format? The data for this study came from 2 individual tape-recorded interviews with each of the 5 participants over a 3-month period and from a researchjournaI. The educators felt that student-centered learning and critical thinking could be supported within an online format. However, they noted that challenges could exist in terms of developing tutor roles, fostering student self-direction, facilitating group process and connections, and incorporating a nursing philosophy of online learning. The importance of tailoring an online problem-based learning course to reflect educators' philosophies and values in nursing emerged as an important theme from the interview responses. Overall, the participants suggested that an ideal environment would blend both face-to-face and online elements and that fewer elements would be offered in the first 2 years of the nursing program. They described a hybrid model of problem-based learning in which the online component could be used to support face-to-face sessions.

Developmental patterns of individiuals within a sensory-based learning environment in art education : insights emerging from a case study /

My research permitted me to reexamine my recent evaluations of the Leaf Project given to the Foundation Year students during the fall semester of 1997. My personal description of the drawing curriculum formed part of the matrix of the Foundation Core Studies at the Ontario College of Art and Design. Research was based on the random selection of 1 8 students distributed over six of my teaching groups. The entire process included a representation of all grade levels. The intent of the research was to provide a pattern of alternative insights that could provide a more meaningful method of evaluation for visual learners in an art education setting. Visual methods of learning are indeed complex and involve the interplay of many sensory modalities of input. Using a qualitative method of research analysis, a series of queries were proposed into a structured matrix grid for seeking out possible and emerging patterns of learning. The grid provided for interrelated visual and linguistic analysis with emphasis in reflection and interconnectedness. Sensory-based modes of learning are currently being studied and discussed amongst educators as alternative approaches to learning. As patterns emerged from the research, it became apparent that a paradigm for evaluation would have to be a progressive profile of the learning that would take into account many of the different and evolving learning processes of the individual. A broader review of the student's entire development within the Foundation Year Program would have to have a shared evaluation through a cross section of representative faculty in the program. The results from the research were never intended to be conclusive. We realized from the start that sensory-based learning is a difficult process to evaluate from traditional standards used in education. The potential of such a process of inquiry permits the researcher to ask for a set of queries that might provide for a deeper form of evaluation unique to the students and their related learning environment. Only in this context can qualitative methods be used to profile their learning experiences in an expressive and meaningful manner.

A Needs Assessment: Language Instruction Stakeholders Engaging in Project Based Learning Outside the Classroom for Effective Strategic Problem Solving

Abstract A noted benefit of Project Based Learning (PBL) as a teaching strategy is how it engages the student and enhances learning outcomes as a result of working through challenges intended to depict dilemmas outside the classroom. PBL has seldom been applied outside the parameters of the classroom curriculum. The current needs assessment carried out in this research project examined current practices of language instruction and International Administrative Professionals of both the private and public Language Industry. Participants responded to survey questions on their current administrative practices, strategies, and program characteristics. The study investigated the usefulness of a handbook on the procedure of assisting administrative service teams in language instruction settings to an engaged approach to PBL for student service issues. The diverse opinions, beliefs, and ideas, along with institutional policy, can provide beneficial framework ideas for future tools.

Identification of Problem-based learning components and their effects on graduates' competencies

This study investigated the relationship between higher education and the requirement of the world of work with an emphasis on the effect of problem-based learning (PBL) on graduates' competencies. The implementation of full PBL method is costly (Albanese & Mitchell, 1993; Berkson, 1993; Finucane, Shannon, & McGrath, 2009). However, the implementation of PBL in a less than curriculum-wide mode is more achievable in a broader context (Albanese, 2000). This means higher education institutions implement only a few PBL components in the curriculum. Or a teacher implements a few PBL components at the courses level. For this kind of implementation there is a need to identify PBL components and their effects on particular educational outputs (Hmelo-Silver, 2004; Newman, 2003). So far, however there has been little research about this topic. The main aims of this study were: (1) to identify each of PBL components which were manifested in the development of a valid and reliable PBL implementation questionnaire and (2) to determine the effect of each identified PBL component to specific graduates' competencies. The analysis was based on quantitative data collected in the survey of medicine graduates of Gadjah Mada University, Indonesia. A total of 225 graduates responded to the survey. The result of confirmatory factor analysis (CFA) showed that all individual constructs of PBL and graduates' competencies had acceptable GOFs (Goodness-of-fit). Additionally, the values of the factor loadings (standardize loading estimates), the AVEs (average variance extracted), CRs (construct reliability), and ASVs (average shared squared variance) showed the proof of convergent and discriminant validity. All values indicated valid and reliable measurements. The investigation of the effects of PBL showed that each PBL component had specific effects on graduates' competencies. Interpersonal competencies were affected by Student-centred learning (β = .137; p < .05) and Small group components (β = .078; p < .05). Problem as stimulus affected Leadership (β = .182; p < .01). Real-world problems affected Personal and organisational competencies (β = .140; p < .01) and Interpersonal competencies (β = .114; p < .05). Teacher as facilitator affected Leadership (β = 142; p < .05). Self-directed learning affected Field-related competencies (β = .080; p < .05). These results can help higher education institution and educator to have informed choice about the implementation of PBL components. With this information higher education institutions and educators could fulfil their educational goals and in the same time meet their limited resources. This study seeks to improve prior studies' research method in four major ways: (1) by indentifying PBL components based on theory and empirical data; (2) by using latent variables in the structural equation modelling instead of using a variable as a proxy of a construct; (3) by using CFA to validate the latent structure of the measurement, thus providing better evidence of validity; and (4) by using graduate survey data which is suitable for analysing PBL effects in the frame work of the relationship between higher education and the world of work.

Example Based Learning for View-Based Human Face Detection

We present an example-based learning approach for locating vertical frontal views of human faces in complex scenes. The technique models the distribution of human face patterns by means of a few view-based "face'' and "non-face'' prototype clusters. At each image location, the local pattern is matched against the distribution-based model, and a trained classifier determines, based on the local difference measurements, whether or not a human face exists at the current image location. We provide an analysis that helps identify the critical components of our system.

Task-based learning activities.

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Supporting graduate development through work based learning

The genesis of this innovation lies in the commitment of a national Irish business enterprise to the professional development of its staff in general, and to the enhancement of its Information Technologies (IT) staff specifically, in collaboration with a national Higher Education (HE) provider. A postgraduate degree, awarded by the HE provider, seeks to bring coherence and cohesion to the education and training provision for newly recruited IT graduate staff of the business enterprise, simultaneously acting both as an induction process for new staff and as a professional capacity building exercise, thereby enhancing the enterprise’s organisational learning and collective competence in the areas of information technologies, IT security and technical service management. The curriculum was designed by the HE provider in collaboration with the business enterprise to offer it to circa sixteen IT staff per cycle of delivery through a model known generally as the new apprenticeship for professional practice which uses a combination of college-based, block release taught elements, regular day release seminars and substantial work-based learning, supported by the academic staff of the HE provider and work-based support staff/mentors of the business enterprise. Academic quality assurance, pedagogical, assessment and accreditation responsibilities remain with the HE provider. (...)