Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

On optimal location with treshold requirements

The optimal location of services is one of the most important factors that affects service quality in terms of consumer access. On theother hand, services in general need to have a minimum catchment area so as to be efficient. In this paper a model is presented that locates the maximum number of services that can coexist in a given region without having losses, taking into account that they need a minimum catchment area to exist. The objective is to minimize average distance to the population. The formulation presented belongs to the class of discrete P--median--like models. A tabu heuristic method is presented to solve the problem. Finally, the model is applied to the location of pharmacies in a rural region of Spain.

Final Report: 2007 Alzheimer's Disease Task Force, January 2008

Following an overview of the history of the task force and background information on Alzheimer’s disease, the report is divided into four sections. These sections correspond to the delineation of four subcommittees into which task force members were divided. It should be noted that the term “Alzheimer’s Disease” is used to encompass not only Alzheimer’s disease but also additional brain disorders such as vascular dementia, mixed dementia, mild cognitive impairment, dementia with Lewy bodies, and other types of dementia. Interspersed throughout the report are verbatim comments received from Iowans who responded to on-line surveys about how Alzheimer’s disease has affected their lives. Their words poignantly give voice to the emotions, frustrations, and hopes of Iowans who are personally experiencing the impact of Alzheimer’s disease. The Report includes 22 recommendations to the Iowa General Assembly designed to improve the availability and quality of services for people with dementia, their caregivers, and their families. The recommendations fall into four categories; a) Education and Training; b) Services and Housing; c) Wellness and Disease Management; and, d) Funding and Reimbursement.

A Tributação de Prestação de Serviços em Cabo Verde

O presente trabalho investiga a tributação dos serviços em Cabo Verde, trata-se de uma questão importante do ponto de vista financeiro, uma vez que a economia aberta e insular de Cabo Verde é uma grande consumidora de serviços prestados por operadores económicos não residentes. Por outro lado trata de uma questão interessante do ponto de vista jurídico, porque parece actualmente faltar norma de incidência que permite a sujeição destes rendimentos ao Imposto Único sobre os Rendimentos Cabo-verdiano. Em face disto poder-se-ia porventura afirmar que as normas de incidência que servem para fundamentar a tributação dos rendimentos derivados de prestação de serviços a não residentes se encontram nas disposições orçamentais que fixam a própria taxa liberatória de 20% aplicável ao rendimento auferido por não residentes, mesmo que não tenham estabelecimentos estáveis. De resto, não é com base no regulamento do IUR mas com base nas leis do Orçamentos do Estado que a administração fiscal Cabo-verdiana tem vindo a proceder á liquidação deste imposto. As taxas liberatórias previstas nas leis orçamentais não podem nunca aplicar-se a rendimentos que se encontrem fora do âmbito de incidência objectiva, subjectiva ou territorial do IUR. Depois de estudado o tratamento que o direito interno cabo-verdiano faz dos rendimentos derivados de prestação de serviços vale a pena olhar brevemente também ao tratamento que eles merecem no contexto do direito internacional e, muito em particular, da convenção para evitar a Dupla Tributação (CDT) em matéria de imposto sobre o rendimento e prevenir a evasão fiscal, celebrada entre Cabo Verde e Portugal no ano de 1999 e actualmente em vigor.

Drug innovation, prices and health

This article tries to reconcile economic-industrial policy with health policy when dealing with biomedical innovation and welfare state sustainability. Better health accounts for an increasingly large proportion of welfare improvements. Explanation is given to the welfare losses coming from the fact than industrial and health policy tend to ignore each other. Drug s prices reflecting their relative relative effectiveness send the right signal to the industry rewarding innovation with impact on quantity and quality of life- and to the buyers of health care services.The level of drug s public reimbursement indicates the social willingness to pay of the different national health systems, not only by means of inclusion, or rejection, in the basket of services covered, but especially establishing the proportion of the price that is going to be financed publicly.Reference pricing for therapeutic equivalents as the upper limit of the social willingness to pay- and two-tiered co-payments for users (avoidable and inversely related with the incremental effectiveness of de drug) are deemed appropriate for those countries concerned at the same time with increasing their productivity and maintaining its welfare state. Profits drive R&D but not its location. There is no intrinsic contradiction between high productivity and a consolidated National Health Service (welfare state) as the European Nordic Countries are telling us every day.

Designing mobile access to DSpace-based digital libraries

Developing countries face serious problems on building and using digital libraries (DL) due to low computer and Internet penetration rates, lack of financial resources, etc. Thus, since mobile phones are much more used than computers in these countries, they might be a good alternative for accessing DL. Moreover, in the developed world there has been an exponential growth on the usage of mobile phones for data traffic, establishing a good ground for accessing DL on mobile devices. This paper presents a design proposal for making DSpace-based digital libraries accessible on mobile phones. Since DSpace is a popular free and open source DL system used around the world, making it accessible through mobile devices might contribute for improving the global accessibility of scientific and academic publications.

Enabling mobile access to digital libraries in digital divide contexts

Digital libraries (DL) have had a tremendous impact on improving the accessibility of scientific and academic publications. In developing countries, they seem to be the great hope, due to the serious existing problems with the traditional publishing and distribution mechanisms and to the potential they have on enabling access to a great panoply of publications. Moreover, accessing digital libraries over mobile devices has the potential of reaching a broader community of users and on helping to bridge the digital divide, since there are very reduced computer and Internet penetration rates in these countries, along with a higher mobile phone usage. For developed countries, accessing digital libraries on the go might also bring important added value. This paper features an analysis of the major issues related to making digital libraries accessible over mobile devices. A specific study on the possibility of using mobile digital libraries in a developing country context is also presented along with a proposal for making DSpace based digital libraries accessible over mobile phones.

Performance Report for Fiscal Year, 2008

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2008. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about results achieved because of the services that we and our partners provided to blind and visually impaired Iowans during the past fiscal year in the areas of Vocational Rehabilitation, Independent Living, Library Services, and Resource Management. We determine our competitive success in a number of ways. We look at the federal standards and indicators to learn our ranking in relation to the performance of other public rehabilitation agencies. We compare our library's production and circulation figures with those from previous years to determine trends. We set our own standards for success by looking at such factors as the number of successful case closures, average hourly wage at case closure, skills training provided, and compliance with regulations. Results show that the Department is working positively toward achieving its strategic goals of increasing the independence and productivity of blind Iowans and improving access to information for blind Iowans. Major accomplishments of the year included:  The selection of our Library as one of eight libraries to receive the new digital talking book machines and books in digital media from the National Library Service for the Blind and Physically Handicapped. Priority for distribution of the machines is given to Library patrons who are veterans.  The Department, the Iowa Braille School, and the Department of Education have been promoting the new expanded core curriculum as part of their continued efforts to improve the coordination and delivery of services to blind and visually impaired students in Iowa.  The Department's five-year grant funded Pathfinders mentoring program ended this year. A total of 49 blind youths aged 16-26 were paired with successful blind adult mentors. Assessments of the program clearly showed that participation in the program had a measurable positive effect on the youth involved.  Finally, earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department are among the best in the nation, as measured by the U.S. Rehabilitation Services Administration's standards and indicators for the year ended September 30, 2007. Overall, we met or exceeded 13 of 18 targets included in this report. A discussion of the Department's services, customers, and organizational structure, and budget appears in the "Department Overview" that follows. Information pertaining to performance results appears in the final section of this document. The success of the Department's programs is evident in the success achieved by blind Iowans. It is reflected in the many blind persons who can be seen traveling about independently, going to their jobs and to the community and family activities in which they participate. Sincerely, Karen A. Keninger, Director Iowa Department for the Blind

Governor's Task Force on Dependent Adults with Mental Retardation Final Report, 2009

On February 17, 2009, Governor Culver signed Executive Order No. 11 to create a Task Force on Dependent Adults with Mental Retardation. The executive order charges the Task Force with the responsibility of recommending steps to strengthen and improve state laws and regulations on the care and treatment of dependent adults with mental retardation. The Final Report includes recommendations that establish or improve systems of coordination between government entities. The report includes a series of proposals from the Department of Human Services (DHS) that redesign the adult abuse assessment process that are necessary for long-term reform. Included in them is a proposal to enhance a community’s capacity to provide a safety net of services, as well as formal and informal supports for vulnerable adults through partnerships among multiple local stakeholders.

Executive Order Number Fourteen, June 22, 2009

This Executive Order expects the State government to facilitate the effective and efficient delivery of services to constituents, governments ought to partner and and coordinate with non-profit community organizations.

An architecture for adaptive replication-based multimedia streaming in P2P networks

This PhD thesis addresses the issue of scalable media streaming in large-scale networking environments. Multimedia streaming is one of the largest sink of network resources and this trend is still growing as testified by the success of services like Skype, Netflix, Spotify and Popcorn Time (BitTorrent-based). In traditional client-server solutions, when the number of consumers increases, the server becomes the bottleneck. To overcome this problem, the Content-Delivery Network (CDN) model was invented. In CDN model, the server copies the media content to some CDN servers, which are located in different strategic locations on the network. However, they require heavy infrastructure investment around the world, which is too expensive. Peer-to-peer (P2P) solutions are another way to achieve the same result. These solutions are naturally scalable, since each peer can act as both a receiver and a forwarder. Most of the proposed streaming solutions in P2P networks focus on routing scenarios to achieve scalability. However, these solutions cannot work properly in video-on-demand (VoD) streaming, when resources of the media server are not sufficient. Replication is a solution that can be used in these situations. This thesis specifically provides a family of replication-based media streaming protocols, which are scalable, efficient and reliable in P2P networks. First, it provides SCALESTREAM, a replication-based streaming protocol that adaptively replicates media content in different peers to increase the number of consumers that can be served in parallel. The adaptiveness aspect of this solution relies on the fact that it takes into account different constraints like bandwidth capacity of peers to decide when to add or remove replicas. SCALESTREAM routes media blocks to consumers over a tree topology, assuming a reliable network composed of homogenous peers in terms of bandwidth. Second, this thesis proposes RESTREAM, an extended version of SCALESTREAM that addresses the issues raised by unreliable networks composed of heterogeneous peers. Third, this thesis proposes EAGLEMACAW, a multiple-tree replication streaming protocol in which two distinct trees, named EAGLETREE and MACAWTREE, are built in a decentralized manner on top of an underlying mesh network. These two trees collaborate to serve consumers in an efficient and reliable manner. The EAGLETREE is in charge of improving efficiency, while the MACAWTREE guarantees reliability. Finally, this thesis provides TURBOSTREAM, a hybrid replication-based streaming protocol in which a tree overlay is built on top of a mesh overlay network. Both these overlays cover all peers of the system and collaborate to improve efficiency and low-latency in streaming media to consumers. This protocol is implemented and tested in a real networking environment using PlanetLab Europe testbed composed of peers distributed in different places in Europe.

Xarxa digital multimèdia de pantalles i kioscs interactius

Internet s’ha alçat en poc temps com el mitjà més utilitzat pels turistes per a planificar, organitzar i comprar un viatge, és per això que es proposa donar les mateixes facilitats en el destí. La Publicitat Dinàmica o “Digital Signage” és un nou servei de comunicació que consisteix en un conjunt de tecnologies i aplicacions informàtiques que permeten emetre missatges multimèdia i comunicar-se així d’una manera innovadora amb el públic objectiu de cada empresa, si s’afegeix un sistema independent, multimèdia i interactiu que pot utilitzar-se per a proporcionar informació i/o permetre la realització de transaccions es potencia al màxim el servei. D’aquesta manera es proposa crear una Xarxa Digital Multimèdia de Kioscs Interactius recolzats amb una pantalla de plasma per a la tecnologia Digital Signage. La ubicació escollida estratègicament és en un dels punts de major afluència turística, tal com l’entrada dels hotels. Així es tracta de crear circuits tancats en àrees geogràfiques on es troben els principals nuclis turístics de Mallorca. La possibilitat d’accedir a segments de població altament interessants per al producte o servei es multiplica al ser una manera fàcil, eficaç i altament suggestiva de promocionar el què es pretén. Un avantatge és la simplicitat de la infraestructura tecnològica que es necessita, el dispositiu mitjançant el qual es visualitzaran els missatges serà una pantalla de plasma convencional, i un terminal de punt de venda instal.lat en un lloc de pas. Cada mòdul està connectat a la xarxa ADSL mitjançant un servidor local a Internet. La connexió a la xarxa és imprescindible per a que el manteniment i actualització dels continguts es puguin efectuar remotament. L’objectiu principal d’aquest treball és estudiar la viabilitat de la implantació de la xarxa, mitjançant la realització d’un estudi de mercat on s’analitzen els grups claus per a la implantació: els hotelers, la indústria turística i el Govern Balear. S’identifiquen els beneficis que aportarà al nou servei i les repercussions que tendrà la seva instal.lació. Entre els resultats més destacats d’aquest estudi cal remarcar l’acceptació que ha tengut la idea entre els hotelers entrevistats i la resposta positiva de la indústria turística. Es reconeix: una millora de la imatge del sector, l’ús com a eina de promoció turística pel Govern, i la contribució a la sostenibilitat econòmica pel fet que augmenta la competitivitat de les empreses i això millora la qualitat del servei.

Estudi i guia docent per a modelatge i simulació de sistemes mitjançant l'entron ARENA

Aquest projecte es basa en el modelatge i simulació de sistemes utilitzant un simulador digital, i pretén ser una guia docent com a eina d’ajuda per a una assignatura que, a priori, s’impartirà a la Universitat de Vic. La simulació és una tècnica que permet representar el comportament de processos (físics, productius, de serveis, etc.) sense necessitat d’accedir al sistema real. Per analitzar, estudiar i millorar el comportament d’un sistema mitjançant la tècnica de la simulació digital és necessari primer desenvolupar un model conceptual que descrigui les variables d’interès, i després implementar-lo en un simulador per poder analitzar els resultats. ARENA és el software de simulació que s’estudia en aquest projecte i es presenta com una eina que permet la descripció complerta de l’experiència que una entitat desenvolupa a l’interior del sistema mentre flueix a través d’aquest. En concret s’utilitza la versió ARENA 10.0. Pel que fa a l’estructura del projecte, primerament s’introdueixen conceptes teòrics referents a la simulació, així com avantatges i inconvenients i els camps d’aplicació de la simulació. Seguidament i ja centrats en l’Arena, s’analitza un exemple senzill per començar-ne a veure el funcionament. Posteriorment, es van estudiant varis exemples amb complexitat progressiva. Aquests exemples es desenvolupen pas a pas de manera que es puguin anar provant amb el simulador. En el transcurs del projecte es van estudiant les eines de l’Arena i les seves possibilitats, així com els resultats obtinguts i les interpretacions d’aquests. Aquest projecte pretén, doncs, donar conceptes introductoris en el camp de la simulació en general, i, en particular, descriure eines bàsiques sobre el funcionament de l’Arena.

Disseny d'una màquina carregadora de planxa a l'empresa Serralleria i Alumini Vilaró (S.A.V)

Les empreses sempre han buscat com optimitzar el màxim els seus recursos i ser més eficients a la hora de realitzar les tasques que li han estat encomanades. És per aquest motiu que constantment les empreses realitzen estudis i valoracions de com poder millorar dia a dia. Aquest fet no és diferenciador a l’empresa Serralleria i Alumini Vilaró (S.A.V), que dia a dia estudia com optimitzar els seus processos o de vegades introduir-ne de nous per tal d’expandir la seva oferta de serveis. L’empresa és dedica a la fabricació de peces metàl•liques el procés ja sigui només de tall i mecanitzat, plegat, soldadura, acabats en inoxidable, pintura i fins i tot embalatge pel que fa a la part productiva, respecte a la part d’oficina tècnica també ofereix serveis de desenvolupament de productes segons especificacions del client i reenginyeria de qualsevol producte, analitzant la part que és vol millorar. En l’actualitat l’empresa ha detectat una mancança que creu que es podria solucionar, el problema és que l’empresa disposa de varies màquines de tall, entre les quals hi ha una màquina de tall làser i el problema principal és que la càrrega de les planxes del calaix de magatzem a la bancada de la màquina es realitza o bé manualment o a través d’un gripper sostingut al pont grua, depenent del pes de la planxa a transportar. L’objectiu principal d’aquest treball és fer el disseny d’una màquina que permeti automatitzar el procés de transportar la planxa metàl•lica del calaix de magatzem dipositat sobre una taula mòbil a la bancada de la màquina de tall. El disseny que pretenem fer és complet començant per fer un disseny estructural de la màquina més els seus respectius càlculs, moviments que volem aconseguir, tria de components ( motors, sensors ...), elaboració d’un pressupost per poder fer una estimació i finalment la elaboració del programa de control de tota la màquina més la interacció amb la màquina a través d’una pantalla tàctil. Es a dir, el que pretenem és realitzar un projecte que puguem fabricar en la realitat utilitzant tota la informació continguda dins del mateix

Les influències dels factors socials en l'ús de serveis formals

Objectiu: Aquest estudi pretén aportar coneixement sobre el model d’atenció que reben les persones de més de 79 anys dependents del municipi de Vic. Analitzar en quina mesura es fa ús dels serveis formals i quines variables influeixen en la utilització d’aquest. Mètode: Estudi retrospectiu, descriptiu i transversal. De metodologia quantitativa. La població d’estudi són aquelles persones de 80 i més anys de Vic que van sol·licitar la valoració de dependència entre els anys 2007-2010, amb un grau II o III de dependència reconegut i un Pla Individual d’Atenció validat i concedit per la Generalitat de Catalunya (n=453). Les dades provenen de registres de la Generalitat de Catalunya i de l’Àrea d’Afers Socials i Ciutadania de l’Ajuntament de Vic. Les variables dependents són la utilització de recursos formals (teleassitència, servei d’atenció domiciliària –públic i privat- , centre de dia, residència i prestacions econòmiques derivades de la llei de la dependència). El grau de dependència, el gènere, l’edat, l’estat civil, la convivència, el cuidador principal i el nivell de renda es van considerar variables independents. Resultats: El model d’atenció majoritari és el que complementa el suport informal amb el formal (62.3%). L’ús de recursos formals té un paper subsidiari (37.7%). La variable convivència influeix de forma significativa amb l’ús de serveis formals (p&0.001 en l’ús de TAS, el SAD públic i el SAD privat) . Conclusió: Els disseny de programes i criteris de provisió de serveis haurien de contemplar no només el grau de dependència sinó també variables més d’entorn com la convivència. No obstant, existeix encara poca evidència científica en aquesta línia, per això s’hauria de potenciar l’ investigació que permetés analitzar les variables de la funció social de forma més acurada. Paraules clau: Dependència, suport formal, suport informal.