908 resultados para Activity-based costing system


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The present work intends to study Rural Tourism. More specifically: regional policy of Rural Tourism development. Purpose of this research is creation of innovative qualitative model of regional policy of Rural Tourism development for Ukraine. With this aim literature review was made, developed a research methodology and analysis made. It was established a way of creation of qualitative model, based on studied information and scientific papers. Research methodology was described in next part. Decided to do it in three stages: (1) justification of analytical research; (2) data sample collection and analysis; (3) creating of innovative model of regional policy of Rural Tourism development. Each of these stages have sub stages supported by results of previous. In accordance to methodology, analytical part was made in two steps: (1) analysis of statistical information about rural houses availability; (2) analysis of resources needed for successfully Rural Tourism activity. This part gave information about placement of rural houses by geographical regions and defined most attractive geographical regions for Rural Tourism development. The results showed that the highest rural houses availability is in Western geographical region. Other regions have low level of rural houses availability. However, analysis of resources needed for successful Rural Tourism development showed, that all geographical regions are attractive for organizing Rural Tourism activity. Based on this information an innovative qualitative model of Rural Tourism development was created.

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Introduction: Currently there is a growing trend in the prevalence of overweight and obesity. This increased prevalence trend leads to an increase in the costs of health care. Objective: The aim of the present study was to analyze the effects on physical fitness and bone mineral density through an intervention program of physical activity based on rhythmic and choreographic activities in an overweight and obese population. Method: An 8-month physical activity based on rhythmic and choreographic activities was conducted in overweight and obese people. Thirty-four participants aged 50.43 ± 10.57 with a body mass index (BMI) 38.37 ± 4.82 took part in the physical activity program. This study assesses the effects of fitness, percentage of body fat and bone mineral density (BMD). Results: After an 8-month physical activity intervention program based on rhythmic and choreographic activities, significant differences were found in: percentage of body fat (p = 0.004), aerobic capacity (p = 0.023), flexibility of the lower limbs (flexibility in the right leg p = 0.029 and left leg p = 0.002), balance (p < 0.001), strength in lower limbs (p = 0..003) and strength in upper limbs (p < 0.001). Besides that, significant differences were found in parameters related with BMD such as T-Score (p = 0.025) and Z-Score (p = 0.012), Bone Quality Index (BQI) (p = 0.026) and an increase in Broadband Ultrasound Attenuation (BUA) although not a statistically significant one (p = 0.939). Conclusions: These findings suggest that a physical activity program based on rhythmic and choreographic activities can act as a preventive method of mobility and fragility, as well as preventing bone loss.

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The successful application of metal complexes in the treatment of many diseases, including cancer, is a rapidly expanding area in biomedical chemistry and research. Organotin compounds studies show the versatility and the attractive features of these molecules. In the same manner, has been reported the development of new compounds derivative from bezoylhidrazones, which possess the azomethine fragment (-N = CH-), key pillar for designing new drugs with biological activity. Based on the above, we are interested in to synthesize four tin compounds derivatives from benzoylhidrazones, and the evaluation of their cytotoxic capacity. Conclusions and contribution: In this research work, we reported four new tin compounds derivatives from bezoylhidrazones, which were characterized by spectroscopic and spectrometric techniques and X-ray diffraction In the same manner, cytotoxic ability of each compound was studied and reported and compared with metaled base drugs like cisplatin and carboplatin. Also, in some cases it was possible to use their luminescent ability to study their intracellular behavior.

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This dissertation investigates customer behavior modeling in service outsourcing and revenue management in the service sector (i.e., airline and hotel industries). In particular, it focuses on a common theme of improving firms’ strategic decisions through the understanding of customer preferences. Decisions concerning degrees of outsourcing, such as firms’ capacity choices, are important to performance outcomes. These choices are especially important in high-customer-contact services (e.g., airline industry) because of the characteristics of services: simultaneity of consumption and production, and intangibility and perishability of the offering. Essay 1 estimates how outsourcing affects customer choices and market share in the airline industry, and consequently the revenue implications from outsourcing. However, outsourcing decisions are typically endogenous. A firm may choose whether to outsource or not based on what a firm expects to be the best outcome. Essay 2 contributes to the literature by proposing a structural model which could capture a firm’s profit-maximizing decision-making behavior in a market. This makes possible the prediction of consequences (i.e., performance outcomes) of future strategic moves. Another emerging area in service operations management is revenue management. Choice-based revenue systems incorporate discrete choice models into traditional revenue management algorithms. To successfully implement a choice-based revenue system, it is necessary to estimate customer preferences as a valid input to optimization algorithms. The third essay investigates how to estimate customer preferences when part of the market is consistently unobserved. This issue is especially prominent in choice-based revenue management systems. Normally a firm only has its own observed purchases, while those customers who purchase from competitors or do not make purchases are unobserved. Most current estimation procedures depend on unrealistic assumptions about customer arriving. This study proposes a new estimation methodology, which does not require any prior knowledge about the customer arrival process and allows for arbitrary demand distributions. Compared with previous methods, this model performs superior when the true demand is highly variable.

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The proliferation of new mobile communication devices, such as smartphones and tablets, has led to an exponential growth in network traffic. The demand for supporting the fast-growing consumer data rates urges the wireless service providers and researchers to seek a new efficient radio access technology, which is the so-called 5G technology, beyond what current 4G LTE can provide. On the other hand, ubiquitous RFID tags, sensors, actuators, mobile phones and etc. cut across many areas of modern-day living, which offers the ability to measure, infer and understand the environmental indicators. The proliferation of these devices creates the term of the Internet of Things (IoT). For the researchers and engineers in the field of wireless communication, the exploration of new effective techniques to support 5G communication and the IoT becomes an urgent task, which not only leads to fruitful research but also enhance the quality of our everyday life. Massive MIMO, which has shown the great potential in improving the achievable rate with a very large number of antennas, has become a popular candidate. However, the requirement of deploying a large number of antennas at the base station may not be feasible in indoor scenarios. Does there exist a good alternative that can achieve similar system performance to massive MIMO for indoor environment? In this dissertation, we address this question by proposing the time-reversal technique as a counterpart of massive MIMO in indoor scenario with the massive multipath effect. It is well known that radio signals will experience many multipaths due to the reflection from various scatters, especially in indoor environments. The traditional TR waveform is able to create a focusing effect at the intended receiver with very low transmitter complexity in a severe multipath channel. TR's focusing effect is in essence a spatial-temporal resonance effect that brings all the multipaths to arrive at a particular location at a specific moment. We show that by using time-reversal signal processing, with a sufficiently large bandwidth, one can harvest the massive multipaths naturally existing in a rich-scattering environment to form a large number of virtual antennas and achieve the desired massive multipath effect with a single antenna. Further, we explore the optimal bandwidth for TR system to achieve maximal spectral efficiency. Through evaluating the spectral efficiency, the optimal bandwidth for TR system is found determined by the system parameters, e.g., the number of users and backoff factor, instead of the waveform types. Moreover, we investigate the tradeoff between complexity and performance through establishing a generalized relationship between the system performance and waveform quantization in a practical communication system. It is shown that a 4-bit quantized waveforms can be used to achieve the similar bit-error-rate compared to the TR system with perfect precision waveforms. Besides 5G technology, Internet of Things (IoT) is another terminology that recently attracts more and more attention from both academia and industry. In the second part of this dissertation, the heterogeneity issue within the IoT is explored. One of the significant heterogeneity considering the massive amount of devices in the IoT is the device heterogeneity, i.e., the heterogeneous bandwidths and associated radio-frequency (RF) components. The traditional middleware techniques result in the fragmentation of the whole network, hampering the objects interoperability and slowing down the development of a unified reference model for the IoT. We propose a novel TR-based heterogeneous system, which can address the bandwidth heterogeneity and maintain the benefit of TR at the same time. The increase of complexity in the proposed system lies in the digital processing at the access point (AP), instead of at the devices' ends, which can be easily handled with more powerful digital signal processor (DSP). Meanwhile, the complexity of the terminal devices stays low and therefore satisfies the low-complexity and scalability requirement of the IoT. Since there is no middleware in the proposed scheme and the additional physical layer complexity concentrates on the AP side, the proposed heterogeneous TR system better satisfies the low-complexity and energy-efficiency requirement for the terminal devices (TDs) compared with the middleware approach.

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El objetivo de este documento es obtener evidencia empírica acerca de la existencia de efectos asimétricos de la política monetaria sobre el nivel de actividad económica, con base en el comportamiento de la tasa de interés. Se observa un efecto asimétrico de la política monetaria cuando tasas de interés por encima de su nivel fundamental tienen un efecto sobre la actividad económica significativamente distinto del que tendría una tasa de interés por debajo de su nivel fundamental.La identificación de cambios en la tasa de interés que reflejan cambios de política se realiza por mínimos cuadrados en dos etapas. En la primera etapa, el nivel fundamental de la tasa de interés se estima con una regla de Taylor modificada y sus residuos son utilizados para identificar el estado de la política. La segunda etapa consiste en una regresión del producto real sobre una constante y los valores rezagados de los residuos positivos y negativos obtenidos en la primera etapa. La asimetría vendría determinada por la significancia estadística de los coeficientes individuales de los residuos positivos y negativos y de la diferencia entre estos.La evidencia empírica, para el periodo 1994:01-2002:11, sugiere la existencia de una asimetría débil de la política monetaria. Lo anterior debido a que aunque los incrementos y disminuciones en la tasa de interés afectan el nivel de producción significativamente, la diferencia del impacto no resulta significativa.AbstractThe objective of this paper is to obtain empirical evidence about the existence of asymmetric effects of monetary policy over economic activity, based on interest rate behavior. Monetary policy shows an asymmetric effect when an interest rate over their fundamental level have an impact on economic activity that is significantly different from that when interest rate are below its fundamental level.Changes in interest rate that reflect changes of policy are identified using two stage least squares. In the first stage, the fundamental level of the interest rate is estimated with a modified Taylor rule and residuals are used to identify the state of the policy. The second stage consists of a regression of the real output on a constant and lagged values of the positive and negative residuals obtained in the first stage. The asymmetry would come determined by the statistical significance of individual coefficients of positive and negative residuals and the difference between them.The empirical evidence, over the 1994:01-2002:11 period, suggests the existence of weak asymmetry of monetary policy. Although increases and reductions in interest rate affect the production level significantly, the difference of the impact is not significant.

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A Intervenção Precoce é uma área científica que evidencia uma evolução muito significativa em poucos anos. A mudança de paradigma – do modelo centrado na criança para o modelo centrado na família – implica novos contextos e formas de prestação de serviços, sendo prática recomendada na atualidade – a intervenção em contextos naturais. Este trabalho surge assim com o objetivo de realizar uma revisão da literatura sobre esta temática: Intervenção Precoce em contextos naturais. Pretendeu-se discutir o conceito e a sua importância no panorama atual, diversos instrumentos, modelos e propostas de intervenção, bem como resultados de investigações conduzidas a nível internacional e nacional. No seio dos contextos naturais surge um conceito ainda mais específico designado como rotinas, merecendo papel de destaque pela sua relevância, num trabalho de base ecológica. Aprofundamos mais especificamente, o tema das rotinas em contexto familiar e das rotinas em contexto educativo pois o contexto educativo e domiciliário são dos contextos naturais mais referidos na literatura em crianças entre os 0 e os 6 anos de idade. A literatura científica demonstrou, de forma clara, que as rotinas que acontecem nos contextos naturais da criança são mais eficazes para apoiar e sustentar o trabalho em intervenção precoce. Concluímos ainda que é uma área que carece de investigação, tanto em termos internacionais como nacionais, estando, o nosso país mais focado no desenvolvimento e investigação de intervenções baseadas nas rotinas em contexto domiciliário do que em contexto educativo.

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El presente trabajo tiene como propósito realizar un estudio de todos los costos de operación en que incurre el sector de transporte urbano en la ciudad de Cuenca para prestar su servicio, mediante la aplicación del sistema de costeo estándar, con el fin de determinar una tarifa que sirva como guía o base para la fijación del precio que los usuarios deberían pagar por la utilización del transporte. Se está generando la problemática de incrementar los pasajes de $0,25 centavos a $0,41 centavos debido a que los propietarios del transporte no están de acuerdo con la tarifa vigente. Por lo que es necesario efectuar un análisis apropiado para determinar el precio que debe pagar la población por el uso del transporte urbano; aplicando técnicas y conocimientos propios de la contabilidad de costos. Para llevar a cabo el estudio de los costos operativos se considera un muestreo estratificado de todas las compañías de transporte urbano con el fin de efectuar encuestas a los transportistas; además, obtener información proporcionada por la Cámara de Transporte de Cuenca, Consorcio SIR y las compañías de transporte, identificando costos variables, fijos, de capital, kilómetros recorridos, número de usuarios que utilizan este servicio y número de vueltas.

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Food bought at supermarkets in, for instance, North America or the European Union, give comprehensive information about ingredients and allergens. Meanwhile, the menus of restaurants are usually incomplete and cannot be normally completed by the waiter. This is specially important when traveling to countries with a di erent culture. A curious example is "calamares en su tinta" (squid in its own ink), a common dish in Spain. Its brief description would be "squid with boiled rice in its own (black) ink", but an ingredient of its sauce is flour, a fact very important for celiacs. There are constraints based on religious believes, due to food allergies or to illnesses, while others just derive from personal preferences. Another complicated situation arise in hospitals, where the doctors' nutritional recommendations have to be added to the patient's usual constraints. We have therefore designed and developed a Rule Based Expert System (RBES) that can address these problems. The rules derive directly from the recipes of the di fferent dishes and contain the information about the required ingredients and ways of cooking. In fact, we distinguish: ingredients and ways of cooking, intermediate products (like sauces, that aren't always made explicit) and final products (the dishes listed in the menu of the restaurant). For a certain restaurant, customer and instant, the input to the RBES are: actualized stock of ingredients and personal characteristics of that customer. The RBES then prepares a "personalized menu" using set operations and knowledge extraction (thanks to an algebraic inference engine [1]). The RBES has been implemented in the computer algebra system MapleTM2015. A rst version of this work was presented at "Applications of Computer Algebra 2015" (ACA'2015) conference. The corresponding abstract is available at [2].

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Background: Complex chronic diseases are a challenge for the current configuration of Health services. Case management is a service frequently provided for people with chronic conditions and despite its effectiveness in many outcomes, such as mortality or readmissions, uncertainty remains about the most effective form of team organization, structures, and the nature of the interventions. Many processes and outcomes of case management for people with complex chronic conditions cannot be addressed with the information provided by electronic clinical records. Registries are frequently used to deal with this weakness. The aim of this study was to generate a registry-based information system of patients receiving case management to identify their clinical characteristics, their context of care, events identified during their follow-up, interventions developed by case managers, and services used. Methods and design: The study was divided into three phases, covering the detection of information needs, the design and its implementation in the healthcare system, using literature review and expert consensus methods to select variables that would be included in the registry. Objective: To describe the essential characteristics of the provision of ca re lo people who receive case management (structure, process and outcomes), with special emphasis on those with complex chronic diseases. Study population: Patients from any District of Primary Care, who initiate the utilization of case management services, to avoid information bias that may occur when including subjects who have already been received the service, and whose outcomes and characteristics could not be properly collected. Results: A total of 102 variables representing structure, processes and outcomes of case management were selected for their inclusion in the registry after the consensus phase. Total sample was composed of 427 patients, of which 211 (49.4%) were women and 216 (50.6%) were men. The average functional level (Barthel lndex) was 36.18 (SD 29.02), cognitive function (Pfeiffer) showed an average of 4.37 {SD 6.57), Chat1son Comorbidity lndex, obtained a mean of 3.03 (SD 2.7) and Social Support (Duke lndex) was 34.2 % (SD 17.57). More than half of patients include in the Registry, correspond lo immobilized or transitional care for patients discharged from hospital (66.5 %). The patient's educational level was low or very low (50.4%). Caregivers overstrain (Caregiver stress index), obtained an average value of 6.09% (SD 3.53). Only 1.2 % of patients had declared their advanced directives, 58.6 had not defined the tutelage and the vast majority lived at home 98.8 %. Regarding the major events recorded at RANGE Registry, 25.8 % of the selected patients died in the first three months, 8.2 % suffered a hospital admission at least once time, 2.3%, two times, and 1.2% three times, 7.5% suffered a fall, 8.7% had pressure ulcer, 4.7% had problems with medication, and 3.3 % were institutionalized. Stroke is the more prevalent health problem recorded (25.1%), followed by hypertension (11.1%) and COPD (11.1%). Patients registered by NCMs had as main processes diabetes (16.8%) and dementia (11.3 %). The most frequent nursing diagnoses referred to the self-care deficit in various activities of daily living. Regarding to nursing interventions, described by the Nursing Intervention Classification (NIC), dementia management is the most used intervention, followed by mutual goal setting, caregiver and emotional support. Conclusions: The patient profile who receive case management services is a chronic complex patient with severe dependence, cognitive impairment, normal social support, low educational level, health problems such as stroke, hypertension or COPD, diabetes or dementia, and has an informal caregiver. At the first follow up, mortality was 19.2%, and a discrete rate of readmissions and falls.

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Rather often we have to confront with the pessimistic views on the future of the family business. Contrary to these prognosis, the FB is not only present but also improving its position in the global economy and playing a key role in the European economy too. They represent 60 % of employment and more than 60 million jobs in the private sector. Among many internal challenges of FB in the five years’ time, the importance of the ‘company succession’ is increasing together with the renewing technology and ‘attracting the right sills/ talents’ (Global Family Survey, 2015). This article is focusing on the transfer of socio-economic wealth (SEW) as a key intangible asset within the intergenerational changes in the FB. The paper outlines the various concepts (narrow vs. broad) of the SEW and special attention is paid to the risk prone [taken] and risk adverse entrepreneurial attitudes. In this relation, the authors made distinction between the ‘opportunity’ and ‘necessity entrepreneurs’. Using empirical experiences based on multi-site company case studies in the three INSIST project countries, the various sub-sections are focusing on the transfer of the following key components of the SEW to the next generation: trust-based social-system, generic human values (i.e. openness, mutual respect, correctness, reliability, responsibility etc.) and ‘practice based – embedded collective knowledge’. Key lesson of this analysis is the following: transferring physical assets in the succession process seems to us less important than the transfer of the intangible one embedded in the company’s culture community. Further systematic national and international investigations – combining quantitative and qualitative research tools – are necessary to acquire more accurate picture on the impacts of transferring both intangible and tangible assets in the succession process in the FB.

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Surface Plasmon Resonance (SPR) and localized surface plasmon resonance (LSPR) biosensors have brought a revolutionary change to in vitro study of biological and biochemical processes due to its ability to measure extremely small changes in surface refractive index (RI), binding equilibrium and kinetics. Strategies based on LSPR have been employed to enhance the sensitivity for a variety of applications, such as diagnosis of diseases, environmental analysis, food safety, and chemical threat detection. In LSPR spectroscopy, absorption and scattering of light are greatly enhanced at frequencies that excite the LSPR, resulting in a characteristic extinction spectrum that depends on the RI of the surrounding medium. Compositional and conformational change within the surrounding medium near the sensing surface could therefore be detected as shifts in the extinction spectrum. This dissertation specifically focuses on the development and evaluation of highly sensitive LSPR biosensors for in situ study of biomolecular binding process by incorporating nanotechnology. Compared to traditional methods for biomolecular binding studies, LSPR-based biosensors offer real-time, label free detection. First, we modified the gold sensing surface of LSPR-based biosensors using nanomaterials such as gold nanoparticles (AuNPs) and polymer to enhance surface absorption and sensitivity. The performance of this type of biosensors was evaluated on the application of small heavy metal molecule binding affinity study. This biosensor exhibited ~7 fold sensitivity enhancement and binding kinetics measurement capability comparing to traditional biosensors. Second, a miniaturized cell culture system was integrated into the LSPR-based biosensor system for the purpose of real-time biomarker signaling pathway studies and drug efficacy studies with living cells. To the best of our knowledge, this is the first LSPR-based sensing platform with the capability of living cell studies. We demonstrated the living cell measurement ability by studying the VEGF signaling pathway in living SKOV-3 cells. Results have shown that the VEGF secretion level from SKOV-3 cells is 0.0137 ± 0.0012 pg per cell. Moreover, we have demonstrated bevacizumab drug regulation to the VEGF signaling pathway using this biosensor. This sensing platform could potentially help studying biomolecular binding kinetics which elucidates the underlying mechanisms of biotransportation and drug delivery.

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A subfilter-scale (SFS) stress model is developed for large-eddy simulations (LES) and is tested on various benchmark problems in both wall-resolved and wall-modelled LES. The basic ingredients of the proposed model are the model length-scale, and the model parameter. The model length-scale is defined as a fraction of the integral scale of the flow, decoupled from the grid. The portion of the resolved scales (LES resolution) appears as a user-defined model parameter, an advantage that the user decides the LES resolution. The model parameter is determined based on a measure of LES resolution, the SFS activity. The user decides a value for the SFS activity (based on the affordable computational budget and expected accuracy), and the model parameter is calculated dynamically. Depending on how the SFS activity is enforced, two SFS models are proposed. In one approach the user assigns the global (volume averaged) contribution of SFS to the transport (global model), while in the second model (local model), SFS activity is decided locally (locally averaged). The models are tested on isotropic turbulence, channel flow, backward-facing step and separating boundary layer. In wall-resolved LES, both global and local models perform quite accurately. Due to their near-wall behaviour, they result in accurate prediction of the flow on coarse grids. The backward-facing step also highlights the advantage of decoupling the model length-scale from the mesh. Despite the sharply refined grid near the step, the proposed SFS models yield a smooth, while physically consistent filter-width distribution, which minimizes errors when grid discontinuity is present. Finally the model application is extended to wall-modelled LES and is tested on channel flow and separating boundary layer. Given the coarse resolution used in wall-modelled LES, near the wall most of the eddies become SFS and SFS activity is required to be locally increased. The results are in very good agreement with the data for the channel. Errors in the prediction of separation and reattachment are observed in the separated flow, that are somewhat improved with some modifications to the wall-layer model.

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Purpose: The aim with this study is to compare perceived productivity and job satisfaction between activity based offices and traditional offices. The goal is to investigate, through a quantitative comparison, productivity and job satisfaction between the office types, and if generations perceive this differently. Method: The method used in this study is a quantitative method, in form of a questionnaire. The questionnaire used was taken from a study made by Sahlström and Severin (2015) at the Royal Institute of Technology in Stockholm. The same questionnaire was taken because it had already been quality assured and had good content for the survey. Four IT companies were included in the study. Two of them had activity based offices and two of them had traditional office type. Literature review has also been a method in order to get a deeper understanding of the subject. Findings: The results of the study show that there are differences between the two office types in perceived productivity and job satisfaction. The traditional office type showed the best results. However, this result can be discussed since the two traditional offices differed widely in their responses. The results also show that there are differences between the generations experiencing productivity and job satisfaction of the various offices. The elder generation, Baby boomers, shows better results on the traditional office type and the younger generation, Generation Y, shows better results on the activity based offices. Implications: One conclusion to be drawn from this is that employees at traditional offices are more satisfied with their working place and experience increased productivity than employees on activity based offices. However, these results may be due to other factors than how the office environment affects the employees. Therefore, these results will not be recommended. Another conclusion is that the Baby boomers are experiencing higher productivity and job satisfaction of traditional office and Generation Y experiences higher productivity and job satisfaction on activity based office. These results can be recommended. Limitations: The limitations of this study are to examine only IT companies in Sweden with a maximal amount of employees of 150 persons. The results are, apart from the scattered results in the first issue, generally valid and can be applied to other IT companies. To succeed fully applicable results, a survey with more companies involved had been better. Then, detections of anomaly would easier have been discovered and possible disregards of certain results could have been done. Keywords: Perceived productivity - Self-rated assessment of employees on their own productivity. Traditional offices - In this work traditional offices includes cell offices and shared rooms. Activity based offices - Office where employees have no fixed work place and there are often zones to support different types of working.

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This report attempts to examine a very narrow, yet vital, segment of the criminal justice process, racial disproportionality among juvenile arrest and offense rates. The purpose of this report was to demonstrate the utility of South Carolina's incident based crime data, the South Carolina Incident Based Reporting System, as an analytical tool to address matters of policy relevance.