Toimintolaskennan hyödyntäminen kalustealan yrityksessä

Tämän tutkimuksen tavoitteena oli laatia kohdeyrityksen käyttöön toimintolaskentamalli, joka käsittää yrityksen kahden tehtaan kaikki tuotantolinjat. Toimintolaskennan ohella tarkasteltiin myös kapeikkoajattelun tuomia näkökulmia yrityksen toiminnan kannattavuuden analysointiin. Tutkimuksen kohdeyritys toimii kiintokalustealalla ja sijoittuu kooltaan PK-luokkaan. Diplomityö koostuu kahdesta osasta; kirjallisuuden pohjalta laaditusta teoriatutkimuksesta sekä teorian pohjalta konstruktiivisesti muodostetusta empiirisestä osuudesta, jossa rakennetaan toimintolaskentamalli kohdeyrityksen käyttöön. Tutkimuksen teoriaosa käsittelee erityisesti toimintolaskennan rakennetta sekä laskentamallin luomista. Lisäksi teoriaosassa käsitellään myös kapeikkoajattelun mukaiset laskentamallit yrityksen toiminnan kannattavuuteen. Empiirisessä osassa laaditaan teoriaan perustuva toimintolaskentamalli yrityksen tuotantolinjoista. Tutkimuksen tuloksena laadittu yrityksen tietojärjestelmistä saatuihin tietoihin pohjautuva laskentamalli käsittää tuotantotoiminnan resurssit, resurssiajurit, toiminnot, toimintoajurit sekä laskentamallin laskentakohteet. Laskentamalli huomioi myös kapeikkoajattelun näkökulmat kapeikon hyödyntämisen maksimoinnista. Yritys voi käyttää laadittua laskentamallia toiminnan analysointiin kannattavuutta tuote-, tuoteryhmä-, toiminto-, tuotantolinja-, asiakas-, ja asiakasryhmätasoilla. Tulosten pohjalta voidaan päätellä toimintolaskennan ja kapeikkolaskennan tuovan käyttökelpoisia tuloksia, joita voidaan käyttää toiminnan tehostamisessa ja tuotehinnoittelussa päätöksenteon tukena.

Managing Customer Co-creation: Empirical Evidence from Finnish High-tech SMEs

The purpose of this thesis is to find out how customer co-creation activities are managed in Finnish high-tech SMEs by understanding managers’ views on relevant issues. According to theory, issues such as firm size, customer knowledge implementation, lead customers, the fuzzy front-end of product/service development as well as the reluctance to engage in customer co-creation are some of the field’s focal issues. The views of 145 Finnish SME managers on these issues were gathered as empirical evidence through an online questionnaire and analyzed with SPSS statistics software. The results show, firstly, that Finnish SME managers are aware of the issues associated with customer co-creation and are able to actively manage them. Additionally, managers performed well in regards to collaborating with lead customers and implemented customer knowledge evenly in various stages of their new product and service development processes. Intellectual property rights emerged as an obstacle deterring managers from engaging in co-creation. The results suggest that in practice managers would do well by looking for more opportunities to implement customer knowledge in the early and late stages of new product and service development, as well as by actively searching for lead customers.

Nursing staffs' perceptions of a generic service manager position

The recent reengineering within the health care industry has challenged many assumptions regarding traditional structures and roles. Within a product-line management structure, the traditional viewpoint that those who manage patient care areas must have a nursing background, is an example of one such assumption being challenged. The nursing profession is often seen as the greatest obstacle to the implementation of a product-line management structure and generic manager positions (does not require a nursing background), due to the perceived loss of professional identity. This qualitative study focused on how nursing staff within a chronic care and rehabilitation facility perceived a generic service manager position. Focus groups were conducted in three phases, over a 14 month period of time. The data collected from the focus groups were then coded according to common themes. Each phase was analyzed independently, with the study concluding with an analysis and interpretation of the collective results. The results of this study revealed a significant shift in how the nursing staff perceived their professional identity and accountability in light of the implementation of the generic Service Manager position. Initial reactions of personal and professional vulnerability and resentment were seen to transform into an increased ability to explicitly articulate the role of nursing. Changes in behavior that were described included: increased consultation and collaboration with other

Organizational Design of R&D Activities

This paper addresses the question of whether R&D should be carried out by an independent research unit or be produced in-house by the firm marketing the innovation. We define two organizational structures. In an integrated structure, the firm that markets the innovation also carries out and finances research leading to the innovation. In an independent structure, the firm that markets the innovation buys it from an independent research unit which is financed externally. We compare the two structures under the assumption that the research unit has some private information about the real cost of developing the new product. When development costs are negatively correlated with revenues from the innovation, the integrated structure dominates. The independent structure dominates in the opposite case.

Tarification logit dans un réseau

Le problème de tarification qui nous intéresse ici consiste à maximiser le revenu généré par les usagers d'un réseau de transport. Pour se rendre à leurs destinations, les usagers font un choix de route et utilisent des arcs sur lesquels nous imposons des tarifs. Chaque route est caractérisée (aux yeux de l'usager) par sa "désutilité", une mesure de longueur généralisée tenant compte à la fois des tarifs et des autres coûts associés à son utilisation. Ce problème a surtout été abordé sous une modélisation déterministe de la demande selon laquelle seules des routes de désutilité minimale se voient attribuer une mesure positive de flot. Le modèle déterministe se prête bien à une résolution globale, mais pèche par manque de réalisme. Nous considérons ici une extension probabiliste de ce modèle, selon laquelle les usagers d'un réseau sont alloués aux routes d'après un modèle de choix discret logit. Bien que le problème de tarification qui en résulte est non linéaire et non convexe, il conserve néanmoins une forte composante combinatoire que nous exploitons à des fins algorithmiques. Notre contribution se répartit en trois articles. Dans le premier, nous abordons le problème d'un point de vue théorique pour le cas avec une paire origine-destination. Nous développons une analyse de premier ordre qui exploite les propriétés analytiques de l'affectation logit et démontrons la validité de règles de simplification de la topologie du réseau qui permettent de réduire la dimension du problème sans en modifier la solution. Nous établissons ensuite l'unimodalité du problème pour une vaste gamme de topologies et nous généralisons certains de nos résultats au problème de la tarification d'une ligne de produits. Dans le deuxième article, nous abordons le problème d'un point de vue numérique pour le cas avec plusieurs paires origine-destination. Nous développons des algorithmes qui exploitent l'information locale et la parenté des formulations probabilistes et déterministes. Un des résultats de notre analyse est l'obtention de bornes sur l'erreur commise par les modèles combinatoires dans l'approximation du revenu logit. Nos essais numériques montrent qu'une approximation combinatoire rudimentaire permet souvent d'identifier des solutions quasi-optimales. Dans le troisième article, nous considérons l'extension du problème à une demande hétérogène. L'affectation de la demande y est donnée par un modèle de choix discret logit mixte où la sensibilité au prix d'un usager est aléatoire. Sous cette modélisation, l'expression du revenu n'est pas analytique et ne peut être évaluée de façon exacte. Cependant, nous démontrons que l'utilisation d'approximations non linéaires et combinatoires permet d'identifier des solutions quasi-optimales. Finalement, nous en profitons pour illustrer la richesse du modèle, par le biais d'une interprétation économique, et examinons plus particulièrement la contribution au revenu des différents groupes d'usagers.

Establishment of Shrimp Cell Lines: Perception and Orientation

Development of continuous shrimp cell lines for effective investigation on shrimp viruses remains elusive with an arduous history of over 25 years. Despite presenting challenges to researchers in developing a cell line, the billion dollar aquaculture industry is under viral threat. Advances in molecular biology and various gene transfer technologies for immortalization of cells have resulted in the development of hundreds of cell lines from insects and mammals, but yet not a single cell line has been developed from shrimp and other marine invertebrates. Though improved growth and longevity of shrimp cells in vitro could be achieved by using modified growth media this did not make any leap to spontaneous transformation; probably due to the fact that shrimp cells inhibited neoplastic transformations. Oncogenic induction and immortalization are considered as the possible ways, and an exclusive medium for shrimp cell culture and an appropriate mode of transformation are crucial. In this review status of shrimp cell line development and its future orientation are discussed

Company Challenge Project: L'Oréal Brandstorm 2013

Creación de plan de negocios completo, para la escogencia y el lanzamiento de un producto de la línea L’Oréal Paris que no estuviera presente en el mercado del sudeste asiático (Singapur, Filipinas, Camboya, Laos, Indonesia, Malasia) e India, y adicionalmente crear un nuevo producto que estuviera ligado al escogido en la primera parte.

Desenlaces clínicos del cuidado perioperatorio de reemplazos articulares según grupos relacionados de diagnóstico en un hospital de cuarto nivel

Introducción Los Grupos Relacionados de Diagnóstico (GRD) se han usado para determinar la calidad de la atención en varios sistemas de salud. Esto ha llevado a que se obtengan resultados en el mejoramiento continuo de la atención y del cuidado. El objetivo de este estudio es determinar desenlaces clínicos de los pacientes a quienes se les había realizado reemplazo de articulares según la complejidad clínica definida mediante GRD. Métodos Se realizó un estudio longitudinal descriptivo en el cual se incluyeron todos los pacientes que tuvieron cirugía de reemplazo total de hombro, cadera y rodilla entre 2012 y 2014. Se realizó la estratificación de los pacientes de acuerdo a tres niveles de complejidad dados por el sistema de GRD y se determinaron las proporciones de pacientes para las variables de estancia hospitalaria, enfermedad trombo-embólica, cardiovascular e infección del sitio operatorio. Resultados Se realizaron en total 886 reemplazos articulares de los cuales 40 (4.5%) presentaron complicaciones. Los eventos más frecuentes fueron las complicaciones coronarias, con una presencia de 2.4%. El GRD1, sin complicaciones ni comorbilidades, fue el que presentó mayor número de eventos. La estancia hospitalaria fue de 3.8 a 9.3 días para todos los reemplazos. Conclusiones Contrario a lo planteado en la hipótesis de estudio, se encontró que el primer GRD presentó el mayor número de complicaciones, lo que puede estar relacionado con el tamaño del grupo. Es necesario realizar nuevas investigaciones que soporten el uso de los GRD como herramienta para evaluar desenlaces clínicos.

O canal de distribuição para produtos cosméticos em Porto Alegre : uma análise com foco nos salões de beleza

As empresas estão participando de um mercado cada vez mais competitivo. Esta disputa acirrada das empresas pelos clientes tem propiciado canais alternativos de distribuição dos produtos aos diferentes segmentos de mercado. Os canais de distribuição estão adquirindo uma importância cada vez maior aos olhos dos fabricantes e dos clientes, principalmente na questão de serviços. De acordo com Ballou (2001, p.44), “o serviço ao cliente, inclui disponibilidade de estoques, rapidez na entrega, rapidez e acuracidade no preenchimento de pedidos”. A esses serviços pode ser somada uma gama variada de outros serviços a serem prestados pelos participantes do canal de distribuição ou pelos fabricantes. A empresa Ravel Produtos Cosméticos e Dermatológicos será a principal usuária dos resultados obtidos com este estudo, pois é fabricante de produtos cosméticos e tem seu foco de atuação principal na cidade de Porto Alegre. O objetivo deste trabalho foi analisar o canal de distribuição para produtos cosméticos destinados a consumidores de alta renda no mercado de Porto Alegre, procurando identificar os aspectos de serviços demandados, produtos utilizados e mix de produtos comercializados pelo canal de distribuição: salões de beleza. O estudo foi realizado através de pesquisa qualitativa, com entrevistas individuais junto aos proprietários dos salões, ou junto às pessoas que decidem o mix de produtos a ser utilizado ou comercializado pelos salões. O mix de produtos comercializados pelos salões de beleza em Porto Alegre conforme a pesquisa realizada, é o seguinte: xampus, cremes, máscaras, hidratantes, fluidos e géis. Entre as respostas das entrevistas, foram encontrados os seguintes serviços demandados pelos salões de beleza: amostras de produtos, entregas rápidas, frete cif, suporte técnico do fabricante, prazos elásticos de pagamento e exclusividade como canal de distribuição para as linhas que comercializa.

Efeito da adição de diatomita no comportamento reológico e mecânico de argamassas colantes

The mortar is a type of adhesive products used in large scale in construction, it is a function of its variety and ease of application . Although industrialized product and endowed with technology in its production is very frequent occurrence of the same pathology , which causes frequent damage and losses in the construction industry. Faced with this real market situation , the technical and scientific study of the effects of the addition of diatomite on the rheological and mechanical behavior of adhesive mortars are needed. This work back as a suggestion the use of diatomite as a mineral additive in formulations of adhesive mortars for partial replacement of cellulose based additives . The choice of using this mineral occurs through physical, chemical and rheological properties that justify its use in this product line , and is a raw material abundant in our region and can thus contribute positively to the minimization of direct costs cellulose -based additives . Industrial adhesive mortar used for comparison , was type AC1 . Formulations of adhesive mortar with diatomite held constant dosed quantities of sand, cement and the water / cement (w / c ) , or adhesive mortar formulations were developed with levels 10, 20, 30 and 40% of diatomite substituting part of the cellulose -based additives . These mortars were subjected to the following tests that define and evaluate the rheological and mechanical behavior of this type of mortar. The results attest the best performance of the adhesive mortar type AC1 with partial replacement of 30 % of the cellulose-based additive for diatomite

Caracterizando os fluxos excepcionais em linhas de produto de software: um estudo exploratório

The Exception Handling (EH) is a widely used mechanism for building robust systems. In Software Product Line (SPL) context it is not different. As EH mechanisms are embedded in most of mainstream programming languages (like Java, C# and C++), we can find exception signalers and handlers spread over code assets associated to common and variable SPL features. When exception signalers and handlers are added to an SPL in an unplanned way, one of the possible consequences is the generation of faulty family instances (i.e., instances on which common or variable features signal exceptions that are mistakenly caught inside the system). In this context, some questions arise: How exceptions flow between the optional and alternative features an LPS? Aiming at providing answers to these questions, this master thesis conducted an exploratory study, based on code inspection and static analysis code, whose goal was to categorize the main ways which exceptions flow in LPSs. To support the study, we developed an static analysis tool called PLEA (Product Line Exception Analyzer) that calculates the exceptional flows of LPSs, and categorize these flows according to the features associated with handlers and signalers. Preliminary results showed that some types of exceptional flows have more potential to yield failures in exceptional behavior of SLPs

Uma abordagem para a verificação do comportamento excepcional a partir de regras de designe e testes

Checking the conformity between implementation and design rules in a system is an important activity to try to ensure that no degradation occurs between architectural patterns defined for the system and what is actually implemented in the source code. Especially in the case of systems which require a high level of reliability is important to define specific design rules for exceptional behavior. Such rules describe how exceptions should flow through the system by defining what elements are responsible for catching exceptions thrown by other system elements. However, current approaches to automatically check design rules do not provide suitable mechanisms to define and verify design rules related to the exception handling policy of applications. This paper proposes a practical approach to preserve the exceptional behavior of an application or family of applications, based on the definition and runtime automatic checking of design rules for exception handling of systems developed in Java or AspectJ. To support this approach was developed, in the context of this work, a tool called VITTAE (Verification and Information Tool to Analyze Exceptions) that extends the JUnit framework and allows automating test activities to exceptional design rules. We conducted a case study with the primary objective of evaluating the effectiveness of the proposed approach on a software product line. Besides this, an experiment was conducted that aimed to realize a comparative analysis between the proposed approach and an approach based on a tool called JUnitE, which also proposes to test the exception handling code using JUnit tests. The results showed how the exception handling design rules evolve along different versions of a system and that VITTAE can aid in the detection of defects in exception handling code

Impact of Z-R relationship on flow estimates in central São Paulo

Mean areal radar rainfall over catchments in the State of São Paulo is an operational product under development by the Meteorological Research Institute - IPMet. A pilot project is being carried out which focuses on the important Corumbatai River basin, under surveillance by the IPMet-operated Bauru radar. Previous work on the project explored the relative impact of factors like time resolution of radar data and reflectivity to rain-rate conversion relationships, when the relevance of the latter was verified. This paper deals with the stratification of those relationships by daily intervals and its impact on flow estimates. Daily values of radar mean rainfall using gauges and different conversion relationships are plotted against the corresponding flow at the basin outlet. Flow estimates derived by applying the rainfall from the different relationships to a previously obtained rainfall-runoff curve for the basin is compared to the historical hydrograph. Preliminary results suggest stratification has hydrological significance.

Métodos de avaliação do estado nutricional para o algodoeiro no centro-oeste do Brasil

Pós-graduação em Agronomia (Produção Vegetal) - FCAV