Lean Accounting

Lean-filosofian keskeinen ajatus on tuottaa asiakkaalle enemmän arvoa vähentämällä turhuuksia tuotannosta. Keskeisessä roolissa lean-filosofiassa ovat arvo, arvovirta, flow, pull ja täydellisyys. Lean accounting on lean-tuotantofilosofiaa tukeva työkalu ja sen avulla voidaan kehittää sekä seurata lean-tuotantoa. Lean accountingissa tuotetaan selkeitä ja yksinkertaisia raportteja, joita koko organisaatio voi ymmärtää. Oleellista lean accountingissa on keskittyä yhden tuotteen kannattavuuden sijaan koko arvovirran kannattavuuteen. Tässä kandidaatintyössä käsitellään lean accountingia yleisesti. Työssä perehdytään perinteisen laskentatoimen ongelmiin lean-tuotannossa sekä esitellään sopivia työkaluja ja menetelmiä, jotka sopivat lean-yritykselle. Työssä on haasteltu Suomessa toimivia lean-yrityksiä heidän lean accounting ja lean-työkalujen tuntemuksesta. Työn tärkeyttä korostaa se, että lean accounting on huonosti tunnettu. Useat yritykset hyödyntävät lean-tuotantoa, mutta hyöty saattaa jäädä huomaamatta ilman lean accountingia. Lean accounting on havaittu hyväksi menetelmäksi ja siitä voi olla apua lean-yrityksille.

Finnish cleantech SMEs in China: Challenges and solutions

The rapid economic growth in China has resulted in environmental challenges ranging from air pollution to water-related issues. Thus supporting clean technology, or cleantech, that encompasses industries that focus on alternative energy, pollution and recycling, power supplies and conservation has become one of the focal points in the Chinese economic policy for the next decade. Simultaneously, the Finnish government has initiated programs to support the internationalisation of domestic cleantech companies in an attempt to spiral the industry into one of the pillars of Finnish economic growth. This study concentrates on the conjunction of these two themes and studies the challenges faced by Finnish cleantech SMEs in the Chinese market. Consequently, the study answers the following sub questions: 1. What human and financial resource-based challenges do Finnish cleantech SMEs face in the Chinese market and what are their solutions? 2. What knowledge-based challenges do Finnish cleantech SMEs face in the Chinese market and how can these difficulties be resolved? 3. What network-based challenges do Finnish cleantech SMEs face in the Chinese market, how do they relate to the resource- and knowledge-based challenges, and how can these difficulties be resolved? This qualitative study is conducted by analysing four semi structured interviews collected from four Finnish SMEs that operate in China. The findings of the study indicate that in human resources the most important challenges are related to the hiring and retaining of employees. In contrast to extant academic literature results distinguish salary and social status as the main solutions to this challenge. Regarding financial resources it is discovered that cleantech companies enjoy a benign business environment in China and benefit from the Chinese government’s support for cleantech industry. Challenges related to knowledge resources can be grouped into categories with the most interesting knowledge flows being the stream of local market knowledge into to the foreign parent company and the outward flow of manufacturing and business practice information into the target venture. The challenge related to the first flow is gathering relevant information and the main solutions are clustering at the foreign location and hiring knowledge prior to internationalisation. Regarding the second flow the main challenge is related to intellectual property rights and the most interesting solution is the purposeful transformation of explicit knowledge into tacit knowledge. Finally, it is discovered that networks, called guanxi in China, greatly affect the business processes. Within the guanxi system there is the concept of face which was found to affect employee propensity to stay as well as, as a novel academic result, employees’ knowledge sharing intention.

Täytekappalekolonnin likaantumisen syyt ja likaantumisen vähentämisen menetelmiä

Lateksinvalmistusprosessin aikana syntyvää jätevettä käsitellään täytekappalekolonnissa siinä olevien haihtuvien orgaanisten yhdisteiden poistamiseksi. Käsittelyprosessin aikana jätevedessä oleva kiintoaine kiinnittyy täytekappaleiden pinnalle, lopulta tukkien ne. Täytekappaleiden vaihtotyö sekä likaantuneiden täytekappaleiden pesu aiheuttavat kustannuksia. Lainsäädäntö ja sopimus kunnallisen jäteveden käsittelyn kanssa vaativat, että haihtuvien yhdisteiden päästöt lasketaan tietyn tason alapuolelle. Työn ensimmäisenä tavoitteena oli tutkia lateksitehtaan jätevesivirtojen koostumusta massa- ja ainetaseiden avulla, erityisesti täytekappalekolonnia likaavan aineen osalta. Toisena tavoitteena oli löytää menetelmiä pidentää täytekappalekolonnin ajojaksoa nykyisestä. Kolmantena tavoitteena oli löytää tai kehittää esikäsittelymenetelmä likaavan aineen poistamiseksi ennen täytekappalekolonnia. Viimeisenä tavoitteena oli optimoida prosessin ajotapa, josta saavutettaisiin säästöjä vähentyneenä energiankulutuksena. Tutkimuksen perusteella täytekappalekolonni poistaa syntyvästä jätevedestä haihtuvia orgaanisia yhdisteitä 100 prosenttia sekä kemiallista hapenkulutusta 99,5 prosenttia. Täytekappalekolonnin ajojaksoa voidaan pidentää ennakoimalla kolonnin ylä- ja alapään paine-eron perusteella sen likaantumisastetta ja täytekappaleiden vaihtotarvetta. Tutkimuksen perusteella soveltuvia jäteveden esikäsittelymenetelmiä ovat dekantointi, jossa kuuden tunnin viipymällä poistetaan kiintoainetta sekä hallittu kiintoaineen saostus, jossa kymmenen minuutin viipymällä poistetaan sekä haihtuvia orgaanisia yhdisteitä, että kiintoainetta. Energiankulutusta voidaan optimoida vähentämällä höyryn virtausta täytekappalekolonniin erotustehokkuuden siitä kärsimättä.

On the development of an unstructured grid solver for inert and reactive high speed flow simulations

An unstructured grid Euler solver for reactive compressible flow applications is presented. The method is implemented in a cell centered, finite volume context for unstructured triangular grids. Three different schemes for spatial discretization are implemented and analyzed. Time march is implemented in a time-split fashion with independent integrators for the flow and chemistry equations. The capability implemented is tested for inert flows in a hypersonic inlet and for inert and reactive supersonic flows over a 2-D wedge. The results of the different schemes are compared with each other and with independent calculations using a structured grid code. The strengths and the possible weaknesses of the proposed methods are discussed.

Experimental analysis of the flow between stay and guide vanes of a pump-turbine in pumping mode

An experimental study was conducted in a pump-turbine model in pumping mode, in order to characterize the flow field structure in the region between stay and guide vanes, using mainly the laser-Doppler anemometry in a two-color and back-scattered light-based system. The structure of the steady and unsteady flow was analyzed. The measurements were performed at three operation points. The obtained data provide appropriate boundary conditions and a good base of validation for numerical codes, and for the understanding of main loss mechanisms of this complex flow.

Model for subchannel friction factors and flow redistribution in wire-wrapped rod bundles

The fuel element of LMFBR consists of a bundle of rods wrapped with an helical wire as spacer, surrounded by an hexagonal duct. In the present work, a semi-empirical model is developed to calculate bundle average and subchannel based friction factors and flow redistribution. The obtained results were compared to experimental data and they were considered satisfactory for wide range of geometrical parameters.

A high frequency electronic transducer for multiphase flow measurements

This paper describes an electronic transducer for multiphase flow measurement. Its high sensitivity, good signal to noise ratio and accuracy are achieved through an electrical impedance sensor with a special guard technique. The transducer consists of a wide bandwidth and high slew rate differentiator where the lead inductance and stray capacitance effects are compensated. The sensor edge effect is eliminated by using a guard electrode based on the virtual ground potential of the operational amplifier. A theoretical modeling and a calibration method are also presented. The results obtained seem to confirm the validity of the proposed technique.

Modeling of turbulent flow through radial diffuser

The work considers the modeling of turbulent flow in radial diffuser with axial feeding. Due to its claimed capability to predict flow including features such as separation, curvature and adverse pressure gradient, the RNG k-epsilon model of Orzag et al. (1993) is applied in the present analysis. The governing equations are numerically solved using the finite volume methodology. Experiments were conducted to assess the turbulence model. Numerical results of pressure distribution on the front disk surface for different flow conditions when compared to the experimental data indicated that the RNG k-epsilon model is adequate to predict this class of flow.

Static pressure and wall shear stress distributions in air flow in a seven wire-wrapped rod bundle

An experimental investigation is performed in a turbulent flow in a seven wire-wrapped rod bundle, mounted in an open air facility. Static pressure distributions are measured on central and peripheral rods. By using a Preston tube, the wall shear stress profiles are experimentally obtained along the perimeter of the rods. The geometric parameters of the test section are P/D=1.20 and H/D=15. The measuring section is located at L/D=40 from the air inlet. It is observed that the dimensionless static pressure and wall shear stress profiles are nearly independent of the Reynolds number and strongly dependent of the wire-spacer position, with abrupt variations of the parameters in the neighborhood of the wires.

Numerical study on mixed convection in a horizontal flow past a square porous cavity using UNIFAES scheme

Mixed convection on the flow past a heated length and past a porous cavity located in a horizontal wall bounding a saturated porous medium is numerically simulated. The cavity is heated from below. The steady-state regime is studied for several intensities of the buoyancy effects due to temperature variations. The influences of Péclet and Rayleigh numbers on the flow pattern and the temperature distributions are examined. Local and global Nusselt numbers are reported for the heated surface. The convective-diffusive fluxes at the volume boundaries are represented using the UNIFAES, Unified Finite Approach Exponential-type Scheme, with the Power-Law approximation to reduce the computing time. The conditions established by Rivas for the quadratic order of accuracy of the central differencing to be maintained in irregular grids are shown to be extensible to other quadratic schemes, including UNIFAES, so that accuracy estimates could be obtained.

Experimental analysis of pressure drop and flow redistribution in axial flows in rod bundles

Fuel elements of PWR type nuclear reactors consist of rod bundles, arranged in a square array, and held by spacer grids. The coolant flows, mainly, axially along the rods. Although such elements are laterally open, experiments are performed in closed type test sections, originating the appearance of subchannels with different geometries. In the present work, utilizing a test section of two bundles of 4x4 pins each, experiments were performed to determine the friction and the grid drag coefficients for the different subchannels and to observe the effect of the grids in the crossflow, in cases of inlet flow maldistribution.

Gas-solid two-phase flow in the riser of circulating fluidized beds: mathematical modelling and numerical simulation

A mathematical model is developed for gas-solids flows in circulating fluidized beds. An Eulerian formulation is followed based on the two-fluids model approach where both the fluid and the particulate phases are treated as a continuum. The physical modelling is discussed, including the formulation of boundary conditions and the description of the numerical methodology. Results of numerical simulation are presented and discussed. The model is validated through comparison to experiment, and simulation is performed to investigate the effects on the flow hydrodynamics of the solids viscosity.

Two-Phase (Solid-Liquid) Flow in Inclined Pipes

This paper presents an experimental research about the behavior of two-phase flows in inclined pipes. The inclination angle varied from 5° to 45° and the slurry solid concentration varied up to 15%. It was concluded that the head losses of the downward sloping pipe flow are always lower than the head losses of the horizontal flow and these are always lower than the head losses of the upward sloping pipe flow, regardless the concentration and inclination angle. It was possible to develop empirical equations to calculate the head losses of the horizontal flow and the upward and downward sloping pipe flows.

Panel Method Formulation for Oscillating Airfoils in Sonic Flow

The mathematical model for two-dimensional unsteady sonic flow, based on the classical diffusion equation with imaginary coefficient, is presented and discussed. The main purpose is to develop a rigorous formulation in order to bring into light the correspondence between the sonic, supersonic and subsonic panel method theory. Source and doublet integrals are obtained and Laplace transformation demonstrates that, in fact, the source integral is the solution of the doublet integral equation. It is shown that the doublet-only formulation reduces to a Volterra integral equation of the first kind and a numerical method is proposed in order to solve it. To the authors' knowledge this is the first reported solution to the unsteady sonic thin airfoil problem through the use of doublet singularities. Comparisons with the source-only formulation are shown for the problem of a flat plate in combined harmonic heaving and pitching motion.

Bubble-Bubble Interaction in Horizontal Two-Phase Slug Flow

Modelling of the slug structure requires a new effort on fundamental research. To clarify some aspects of the horizontal slug flow, an experimental study of the behaviour of two isolated bubbles in a single-phase liquid flow was performed. This procedure was adopted to avoid the overlap of different phenomena induced by a train of long bubbles. The experimental facility consists of a 90-m horizontal PVC pipe with internal diameter of 0,053 m. The behaviour of two single air bubbles travelling in a water flow was studied. Focus was given on the influence of the distance between the bubbles on the velocity of the second bubble. This study allows the understanding of the mechanism of overtaking that takes place right after the slug formation and that precedes the coalescence of bubbles in a slug flow. The results show that bubbles placed behind a liquid slug smaller than a critical value move faster than the leading one. Otherwise, they move slower than the leading one.