An Empirical Analysis of Manufacturing Overhead Cost Drivers

Empirical validity of the claim that overhead costs are driven not by production volume but by transactions resulting from production complexity is examined using data from 32 manufacturing plants from the electronics, machinery, and automobile components industries. Transactions are measured using number of engineering change orders, number of purchasing and production planning personnel, shop- floor area per part, and number of quality control and improvement personnel. Results indicate a strong positive relation between manufacturing overhead costs and both manufacturing transactions and production volume. Most of the variation in overhead costs, however, is explained by measures of manufacturing transactions, not volume.

A Ouvidoria Pública como instrumento de controle das ações da Secretaria de Saúde do Pará

The State and Public Administration have gone through several reforms in search of a quick operation and the provision of services with quality. With the democratization of the country and the issue of the Constitution in 1988, further reform of the State and Public Administration, joined the government agenda in 1995 and included among its objectives, the principles of participation and social control. In view of this, it raises the Public Ombudsman in order to be a channel for the participation of users in the management of public affairs, social control, transparency of administrative actions, improving the quality of service and meeting the needs of the community. The aim of this study is to assess whether the Ombudsman of the State Department of Public Health to contribute to the period 2006-2008, for the improvement of specialized consulting services. The research is characterized as descriptive, qualitative approach. The collection technique used was the interview, conducted with 37 service users and two servants of the Ombudsman. The analysis was developed based on the perception of users and servers in the opinion of the Ombudsman. The most relevant results of the research showed that 41% of users search the Ombudsman because they believed that solve the problem presented. However, even with this level of public acceptance, the Ombudsman reached average index of resolvability of 53% in the period. In his role has not developed mechanisms for quality control of services, which is mentioned by 67% of users. It turned out the same fact in relation to popular participation, which is confirmed by 84% of users. For 24% of users, the problems raised were resolved, and of these, 56% believe that the Ombudsman has contributed to the positive outcome. As a result of the search results, it appears that the Ombudsman's SESPA / PA, is not fulfilling its role to ensuring the democratization of articipation in management, social control and has limited contribution to solving the problems of users and to improve the quality of services

Capacity Management in Healthcare Services

The level of demand for healthcare services can fluctuate widely and this can place pressure on the capacity of service providers. This article examines some of the approaches used to influence the level of available capacity in the healthcare services sector. A number of strategies designed to flex capacity are discussed, including the development of flexible approaches to human resources; rapid responses to changes in demand; the use of self-service technology and self-care; and the use of temporary additional facilities.

Application of multivariable control using artificial neural networks in a debutanizer distillation column

LOPES, Jose Soares Batista et al. Application of multivariable control using artificial neural networks in a debutanizer distillation column.In: INTERNATIONAL CONGRESS OF MECHANICAL ENGINEERING - COBEM, 19, 5-9 nov. 2007, Brasilia. Anais... Brasilia, 2007

Large-Scale Controlled-Condition Experiment to Evaluate Light Weight Deflectometers for Modulus Determination and Compaction Quality Assurance of Unbound Pavement Materials

Compaction control using lightweight deflectometers (LWD) is currently being evaluated in several states and countries and fully implemented for pavement construction quality assurance (QA) by a few. Broader implementation has been hampered by the lack of a widely recognized standard for interpreting the load and deflection data obtained during construction QA testing. More specifically, reliable and practical procedures are required for relating these measurements to the fundamental material property—modulus—used in pavement design. This study presents a unique set of data and analyses for three different LWDs on a large-scale controlled-condition experiment. Three 4.5x4.5 m2 test pits were designed and constructed at target moisture and density conditions simulating acceptable and unacceptable construction quality. LWD testing was performed on the constructed layers along with static plate loading testing, conventional nuclear gauge moisture-density testing, and non-nuclear gravimetric and volumetric water content measurements. Additional material was collected for routine and exploratory tests in the laboratory. These included grain size distributions, soil classification, moisture-density relations, resilient modulus testing at optimum and field conditions, and an advanced experiment of LWD testing on top of the Proctor compaction mold. This unique large-scale controlled-condition experiment provides an excellent high quality resource of data that can be used by future researchers to find a rigorous, theoretically sound, and straightforward technique for standardizing LWD determination of modulus and construction QA for unbound pavement materials.

Fracionamento de kits de HMDP para marcação com 99mTc: influência da temperatura e da idade das frações

Mestrado em Medicina Nuclear - Área de especialização: Radiofarmácia

Self-archiving publications

This chapter discusses the historical development, current practice and future prospects of the self-archiving of research papers in open-access repositories (so-called 'e-print archives'). It describes how the development of interoperable e-print repositories in a number of subject communities has shown that self-archiving can benefit academic researchers (and potentially others) by enabling quick and easy access to the research literature and therefore maximising the impact potential of papers. Realising that the possible benefits are high and the technical entry barriers low, many organisations such as universities have recently tried to encourage widespread self-archiving by setting up institutional repositories. However, major barriers to self-archiving remain - most of them cultural and managerial. There are concerns about quality control, intellectual property rights, disturbing the publishing status quo, and workload. Ways in which these issues are currently being addressed are discussed in this chapter. A number of self-archiving initiatives in different countries have been set up to address the concerns and to kick-start e-print repository use. However, issues remain which require further investigation; those discussed in this chapter include discipline differences, definitions of 'publication', versioning problems, digital preservation, costing and funding models, and metadata standards. The ways in which these issues are resolved will be important in determining the future of self-archiving. Possible futures are discussed with particular reference to journal publishing and quality control. If widely adopted, self-archiving might come to assume a central place in the scholarly communication process, but a great deal of restructuring of the process needs to take place before this potential can be realised.

Modelo para el control social a la gestión pública : el caso de las veedurías ciudadanas en el municipio de Envigado

Esta investigación parte de las diferentes iniciativas que se presentan en el escenario nacional e internacional en torno a la intención por consolidar y mejorar la función de control social a la gestión pública que ejercen por mandato constitucional las veedurías ciudadanas, a partir de referentes que orienten la labor de sus integrantes, en el caso concreto del municipio de Envigado dadas sus características y la cultura de participación ciudadana que ha implementado. En ese sentido, se indaga acerca de ¿Cómo fortalecer el control social, a través del mejoramiento en la función de seguimiento a la gestión pública que desarrollan las veedurías ciudadanas en el municipio de Envigado? En este trabajo se propone un modelo para el fortalecimiento del control social a la gestión pública que ejercen las veedurías ciudadanas, como herramienta de consulta para el desarrollo de actividades de seguimiento real y efectivo a las diferentes actuaciones que enmarcan la gestión pública; desde la formulación misma de la Política de Participación Ciudadana y su nuevo marco normativo en Colombia, el análisis e identificación de otras publicaciones que buscan facilitar la labor del veedor ciudadano con guías, instructivos, entre otros; así como un análisis de los principales obstáculos que se presentan en su función, conforme algunos referentes de investigaciones al respecto.

Five-year review of an international clinical research-training program

The exponential increase in clinical research has profoundly changed medical sciences. Evidence that has accumulated in the past three decades from clinical trials has led to the proposal that clinical care should not be based solely on clinical expertise and patient values, and should integrate robust data from systematic research. As a consequence, clinical research has become more complex and methods have become more rigorous, and evidence is usually not easily translated into clinical practice. Therefore, the instruction of clinical research methods for scientists and clinicians must adapt to this new reality. To address this challenge, a global distance-learning clinical research-training program was developed, based on collaborative learning, the pedagogical goal of which was to develop critical thinking skills in clinical research. We describe and analyze the challenges and possible solutions of this course after 5 years of experience (2008-2012) with this program. Through evaluation by students and faculty, we identified and reviewed the following challenges of our program: 1) student engagement and motivation, 2) impact of heterogeneous audience on learning, 3) learning in large groups, 4) enhancing group learning, 5) enhancing social presence, 6) dropouts, 7) quality control, and 8) course management. We discuss these issues and potential alternatives with regard to our research and background.

Processing Bio-Argo particle backscattering at the DAC level

This document does NOT address the issue of particle backscattering quality control (either real-time or delayed mode). As a preliminary step towards that goal, this document seeks to ensure that all countries deploying floats equipped with backscattering sensors document the data and metadata related to these floats properly. We produced this document in response to action item 9 from the first Bio-Argo Data Management meeting in Hyderabad (November 12-13, 2012). If the recommendations contained herein are followed, we will end up with a more uniform set of particle backscattering data within the Bio-Argo data system, allowing users to begin analyzing not only their own particle backscattering data, but also those of others, in the true spirit of Argo data sharing.

Processing bio-Argo chlorophyll-A concentration at the DAC level

This document does NOT address the issue of chlorophyll-a quality control (either real-time or delayed mode). As a preliminary step towards that goal, this document seeks to ensure that all countries deploying floats equipped with chlorophyll-a sensors document the data and metadata related to these floats properly. We produced this document in response to action item 3 from the first Bio-Argo Data Management meeting in Hyderabad (November 12-13, 2012). If the recommendations contained herein are followed, we will end up with a more uniform set of chlorophyll-a data within the Bio-Argo data system, allowing users to begin analyzing not only their own chlorophyll-a data, but also those of others, in the true spirit of Argo data sharing.

Processing Argo oxygen data at the DAC level cookbook

This document does NOT address the issue of oxygen data quality control (either real-time or delayed mode). As a preliminary step towards that goal, this document seeks to ensure that all countries deploying floats equipped with oxygen sensors document the data and metadata related to these floats properly. We produced this document in response to action item 14 from the AST-10 meeting in Hangzhou (March 22-23, 2009). Action item 14: Denis Gilbert to work with Taiyo Kobayashi and Virginie Thierry to ensure DACs are processing oxygen data according to recommendations. If the recommendations contained herein are followed, we will end up with a more uniform set of oxygen data within the Argo data system, allowing users to begin analysing not only their own oxygen data, but also those of others, in the true spirit of Argo data sharing. Indications provided in this document are valid as of the date of writing this document. It is very likely that changes in sensors, calibrations and conversions equations will occur in the future. Please contact V. Thierry (vthierry@ifremer.fr) for any inconsistencies or missing information. A dedicated webpage on the Argo Data Management website (www) contains all information regarding Argo oxygen data management : current and previous version of this cookbook, oxygen sensor manuals, calibration sheet examples, examples of matlab code to process oxygen data, test data, etc..

Management accounting and supply chains: actions, concerns, and networks

What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through an actor-network of accounting researchers within the supply chain domain. This leads on to the second essay, which exemplifies the nature of the UK’s retailing industry within which the supply chain case organization emerged and developed. The purposes of the essay are twofold: to introduce the contextual ramifications of the case organization; and to illustrate the emergence of a new market logic, which led to the creation of a global supply chain and a new form of management accounting therein. The third essay reports on a qualitative case study. It analyses the dualistic relation between ostensive and performative aspects of supply chain strategy, reveals how accounting numbers act as an obligatory passage point within this dualism, and makes a contribution to the ANT debate around the issue of whether and how a dualism between ostensive and performative aspects exists. The final essay reports on another case analysis of institutionalizing a heterarchical form of management accounting: a distributed form of intelligence that penetrates through lateral accountable relations. The analysis reveals a new form of management accounting characterised by ambiguity; it emphasizes the possibilities of compromises and negotiations, and it thus contributes to knowledge by combining an aspect of ANT with heterarchical tendencies in the world of contemporary organizations. Finally, the thesis concludes that it is the supply chain that organises today’s neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.