Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing

Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

Towards a fuzzy-based multi-classifier selection module for activity recognition applications

Performing activity recognition using the information provided by the different sensors embedded in a smartphone face limitations due to the capabilities of those devices when the computations are carried out in the terminal. In this work a fuzzy inference module is implemented in order to decide which classifier is the most appropriate to be used at a specific moment regarding the application requirements and the device context characterized by its battery level, available memory and CPU load. The set of classifiers that is considered is composed of Decision Tables and Trees that have been trained using different number of sensors and features. In addition, some classifiers perform activity recognition regardless of the on-body device position and others rely on the previous recognition of that position to use a classifier that is trained with measurements gathered with the mobile placed on that specific position. The modules implemented show that an evaluation of the classifiers allows sorting them so the fuzzy inference module can choose periodically the one that best suits the device context and application requirements.

Strategies and good practice for sustainable and liveable cities of tomorrow

This contribution deals with the question, what makes cities sustainable and integrative, and suggests an approach for "liveable cities of tomorrow" designed to sustain mobility. The liveable city of tomorrow needs to meet both ecological and social requirements in an integrative approach. To design urban patterns appropriate or “sustainable mobility” based on a concept of mobility defined as the number of accessible destinations (different to that for “fossil mobility” defined as the ability to cover distances) is a key element of such an approach. Considering the limited reserves of fossil fuels and the long lifetime of the built structure, mobility needs to rely on modes independent of fossil fuels (public transport and pedestrians) to make it sustainable and the urban pattern needs to be developed appropriately for these modes. Crucial for the success of public transport is the location of buildings within the catchment area of stops. An attractive urban environment for pedestrians is characterised by short distances in a compact settlement with appropriate/qualified urban density and mixed land use as well as by attractive public space. This, complemented by an integrative urban development on the quarter level including neighbourhood management with a broad spectrum of activity areas (social infrastructure, integration of diverse social and ethnic groups, health promotion, community living, etc.), results in increased liveability. The role of information technology in this context is to support a sustainable use of the built structures by organisational instruments. Sustainable and liveable communities offer many benefits for health, safety and well-being of their inhabitants.

Nationwide impact and vehicle to grid application of electric vehicles mobility using an activity based model

This paper describes the impact of electric mobility on the transmission grid in Flanders region (Belgium), using a micro-simulation activity based models. These models are used to provide temporal and spatial estimation of energy and power demanded by electric vehicles (EVs) in different mobility zones. The increment in the load demand due to electric mobility is added to the background load demand in these mobility areas and the effects over the transmission substations are analyzed. From this information, the total storage capacity per zone is evaluated and some strategies for EV aggregator are proposed, allowing the aggregator to fulfill bids on the electricity markets.

Supporting the design and development of Project Based Learning courses.

The use of Project Based Learning has spread widely over the last decades, not only throughout countries but also among disciplines. One of the most significant characteristics of this methodology is the use of ill-structured problems as central activity during the course, which represents an important difficulty for both teachers and students. This work presents a model, supported by a tool, focused on helping teachers and students in Project Based Learning, overcoming these difficulties. Firstly, teachers are guided in designing the project following the main principles of this methodology. Once the project has been specified at the desired level of depth, the same tool helps students to finish the project specification and organize the implementation. Collaborative work among different users is allowed in both phases. This tool has been satisfactorily tested designing two real projects used in Computer Engineering and Software Engineering degrees.

Automatic physical activity pattern recognition and meal intake modelling in type 1 diabetes for their inclusion in artificial pancreas systems

La diabetes comprende un conjunto de enfermedades metabólicas que se caracterizan por concentraciones de glucosa en sangre anormalmente altas. En el caso de la diabetes tipo 1 (T1D, por sus siglas en inglés), esta situación es debida a una ausencia total de secreción endógena de insulina, lo que impide a la mayoría de tejidos usar la glucosa. En tales circunstancias, se hace necesario el suministro exógeno de insulina para preservar la vida del paciente; no obstante, siempre con la precaución de evitar caídas agudas de la glucemia por debajo de los niveles recomendados de seguridad. Además de la administración de insulina, las ingestas y la actividad física son factores fundamentales que influyen en la homeostasis de la glucosa. En consecuencia, una gestión apropiada de la T1D debería incorporar estos dos fenómenos fisiológicos, en base a una identificación y un modelado apropiado de los mismos y de sus sorrespondientes efectos en el balance glucosa-insulina. En particular, los sistemas de páncreas artificial –ideados para llevar a cabo un control automático de los niveles de glucemia del paciente– podrían beneficiarse de la integración de esta clase de información. La primera parte de esta tesis doctoral cubre la caracterización del efecto agudo de la actividad física en los perfiles de glucosa. Con este objetivo se ha llevado a cabo una revisión sistemática de la literatura y meta-análisis que determinen las respuestas ante varias modalidades de ejercicio para pacientes con T1D, abordando esta caracterización mediante unas magnitudes que cuantifican las tasas de cambio en la glucemia a lo largo del tiempo. Por otro lado, una identificación fiable de los periodos con actividad física es un requisito imprescindible para poder proveer de esa información a los sistemas de páncreas artificial en condiciones libres y ambulatorias. Por esta razón, la segunda parte de esta tesis está enfocada a la propuesta y evaluación de un sistema automático diseñado para reconocer periodos de actividad física, clasificando su nivel de intensidad (ligera, moderada o vigorosa); así como, en el caso de periodos vigorosos, identificando también la modalidad de ejercicio (aeróbica, mixta o de fuerza). En este sentido, ambos aspectos tienen una influencia específica en el mecanismo metabólico que suministra la energía para llevar a cabo el ejercicio y, por tanto, en las respuestas glucémicas en T1D. En este trabajo se aplican varias combinaciones de técnicas de aprendizaje máquina y reconocimiento de patrones sobre la fusión multimodal de señales de acelerometría y ritmo cardíaco, las cuales describen tanto aspectos mecánicos del movimiento como la respuesta fisiológica del sistema cardiovascular ante el ejercicio. Después del reconocimiento de patrones se incorpora también un módulo de filtrado temporal para sacar partido a la considerable coherencia temporal presente en los datos, una redundancia que se origina en el hecho de que en la práctica, las tendencias en cuanto a actividad física suelen mantenerse estables a lo largo de cierto tiempo, sin fluctuaciones rápidas y repetitivas. El tercer bloque de esta tesis doctoral aborda el tema de las ingestas en el ámbito de la T1D. En concreto, se propone una serie de modelos compartimentales y se evalúan éstos en función de su capacidad para describir matemáticamente el efecto remoto de las concetraciones plasmáticas de insulina exógena sobre las tasas de eleiminación de la glucosa atribuible a la ingesta; un aspecto hasta ahora no incorporado en los principales modelos de paciente para T1D existentes en la literatura. Los datos aquí utilizados se obtuvieron gracias a un experimento realizado por el Institute of Metabolic Science (Universidad de Cambridge, Reino Unido) con 16 pacientes jóvenes. En el experimento, de tipo ‘clamp’ con objetivo variable, se replicaron los perfiles individuales de glucosa, según lo observado durante una visita preliminar tras la ingesta de una cena con o bien alta carga glucémica, o bien baja. Los seis modelos mecanísticos evaluados constaban de: a) submodelos de doble compartimento para las masas de trazadores de glucosa, b) un submodelo de único compartimento para reflejar el efecto remoto de la insulina, c) dos tipos de activación de este mismo efecto remoto (bien lineal, bien con un punto de corte), y d) diversas condiciones iniciales. ABSTRACT Diabetes encompasses a series of metabolic diseases characterized by abnormally high blood glucose concentrations. In the case of type 1 diabetes (T1D), this situation is caused by a total absence of endogenous insulin secretion, which impedes the use of glucose by most tissues. In these circumstances, exogenous insulin supplies are necessary to maintain patient’s life; although caution is always needed to avoid acute decays in glycaemia below safe levels. In addition to insulin administrations, meal intakes and physical activity are fundamental factors influencing glucose homoeostasis. Consequently, a successful management of T1D should incorporate these two physiological phenomena, based on an appropriate identification and modelling of these events and their corresponding effect on the glucose-insulin balance. In particular, artificial pancreas systems –designed to perform an automated control of patient’s glycaemia levels– may benefit from the integration of this type of information. The first part of this PhD thesis covers the characterization of the acute effect of physical activity on glucose profiles. With this aim, a systematic review of literature and metaanalyses are conduced to determine responses to various exercise modalities in patients with T1D, assessed via rates-of-change magnitudes to quantify temporal variations in glycaemia. On the other hand, a reliable identification of physical activity periods is an essential prerequisite to feed artificial pancreas systems with information concerning exercise in ambulatory, free-living conditions. For this reason, the second part of this thesis focuses on the proposal and evaluation of an automatic system devised to recognize physical activity, classifying its intensity level (light, moderate or vigorous) and for vigorous periods, identifying also its exercise modality (aerobic, mixed or resistance); since both aspects have a distinctive influence on the predominant metabolic pathway involved in fuelling exercise, and therefore, in the glycaemic responses in T1D. Various combinations of machine learning and pattern recognition techniques are applied on the fusion of multi-modal signal sources, namely: accelerometry and heart rate measurements, which describe both mechanical aspects of movement and the physiological response of the cardiovascular system to exercise. An additional temporal filtering module is incorporated after recognition in order to exploit the considerable temporal coherence (i.e. redundancy) present in data, which stems from the fact that in practice, physical activity trends are often maintained stable along time, instead of fluctuating rapid and repeatedly. The third block of this PhD thesis addresses meal intakes in the context of T1D. In particular, a number of compartmental models are proposed and compared in terms of their ability to describe mathematically the remote effect of exogenous plasma insulin concentrations on the disposal rates of meal-attributable glucose, an aspect which had not yet been incorporated to the prevailing T1D patient models in literature. Data were acquired in an experiment conduced at the Institute of Metabolic Science (University of Cambridge, UK) on 16 young patients. A variable-target glucose clamp replicated their individual glucose profiles, observed during a preliminary visit after ingesting either a high glycaemic-load or a low glycaemic-load evening meal. The six mechanistic models under evaluation here comprised: a) two-compartmental submodels for glucose tracer masses, b) a single-compartmental submodel for insulin’s remote effect, c) two types of activations for this remote effect (either linear or with a ‘cut-off’ point), and d) diverse forms of initial conditions.

Caracterización y análisis del coste de mejora de la calidad de servicio en transporte urbano en autobús, basado en la metodología ABC (activity based costing)

El estudio de la calidad de servicio en transporte público ha tenido distintos enfoques, tanto en la investigación como en sus aplicaciones prácticas, tales como el desarrollo del método SERVQUAL, los proyectos QUATTRO y EQUIP de la Comisión Europea, el Transit Capacity and Quality of Service Manual y finalmente el estándar EN 13816, siendo la consideración principal la calidad desde el punto de vista del usuario, es decir, la calidad percibida, cuyo objetivo en la práctica trata de obtener un Índice de Satisfacción del Cliente como medida de la calidad global. Esta aproximación deja de lado aspectos tanto sobre calidad suministrada como sobre los suministradores del servicio, las administraciones y los operadores, particularmente en cuanto a las implicaciones económicas. El objetivo principal de la presente tesis es la estimación del impacto económico real de la mejora de atributos de calidad para un operador de autobús urbano. En el capítulo 2, se lleva a cabo un análisis del estado del arte sobre el estudio de la calidad, tanto de los métodos de estudio, como de su aplicación al campo de transporte público, y, específicamente, del estudio de costes. En los capítulos 3 y 4 se propone la aplicación de la metodología ABC (Activity Based Costing) para el caso de un contrato de servicio de transporte público en autobús en la Comunidad de Madrid, concretamente la conexión de Tres Cantos. Para ello se utilizan datos de encuestas de calidad esperada y percibida por los usuarios, junto con información económica y de actividad, así como entrevistas a personal de la empresa, conformando todo ello una metodología compacta de investigación y análisis. Los resultados de las encuestas y los análisis posteriores identificaron la frecuencia de servicio, la puntualidad de los autobuses y la seguridad de la conducción como las tres variables mas importantes desde el punto de vista del usuario, y ha sido en referencia a estas tres variables sobre las que se ha desarrollado la aplicación del método ABC contenida en el capítulo 5. Los resultados descritos en el capítulo 6 muestran la consistencia y la aplicabilidad de esta metodología, superando las simplificaciones de los procedimientos tradicionales contables. En cuanto a los resultados obtenidos, se ha comprobado que una aproximación tradicional basada en costes por kilometro puede llegar a sobrevalorar los costes asociados a mejoras de calidad hasta tres veces los costes calculados según el método ABC. Finalmente en el capítulo 7 se recogen las principales conclusiones y se apuntan algunas líneas futuras de investigación basadas en mejoras sobre la aplicación y transferibilidad de los resultados. The study of service quality and its implication for transport contracts has several approaches in research and practical applications, such as the development of the SERVQUAL method, the UE QUATTRO and EQUIP research projects, the Transit Capacity and Quality of Service Manual and finally the EN 13816 standard. In all cases the main stream is the consideration of quality from the user’s point of view, thus obtaining a Customer Satisfaction Index as a measurement of the overall service quality. This approach ignores quality consequences for transport providers, authorities and operators, particularly economic implications. The main target of this thesis is to estimate the real economic impact of improving quality attributes for a bus operator. Chapter 2 includes a thorough analysis of the state of the art of general methodologies on service quality, their applications for public transport, and particularly for quality costing. In chapters 3 and 4, the Activity Based Costing (ABC) methodology is proposed for a suburban bus contract in Madrid, Tres Cantos. Perceived and expected quality surveys are used together with economic and performance information, as well as interviews with key staff from the operator. The whole set of surveys, interviews and ABC methodology puts together a comprehensive approach for analysis and research. Surveys and subsequent analysis shows service headway, punctuality and safety as the three most important service attributes from the user’s point of view. The proposed methodology has been applied to these three variables, as described in chapter 5. Results obtained in chapter 6 show the consistency and practicality of this methodology, overcoming simplifications from traditional accounting procedures. According to the latter, a calculation of costs based on mileage can overvalue quality improvements up to three times the results following ABC methodology. Finally, in chapter 7, the main conclusions are highlighted and some future research is suggested in terms of application improvements as well as results transferability.