908 resultados para Activity-based costing system
Resumo:
In the industry of the case company, transportation and warehousing costs account for more than 10% of the total cost which is more than on average. A Finnish company has an understanding that by sending larger shipments in parcels, they could save tens of thousands of euros annually in freight costs in Finland’s domestic shipments. To achieve these savings and optimize total logistics cost, company’s interest is to find out which is the cost efficient way of shipping road shipments of certain volumes; in parcel boxes or on pallets, and what should be the split volume determining the shipment type. Distribution center (DC) costs affect this decision and therefore they need to be also evaluated to determine the total logistics cost savings. Main results were achieved by executing activity-based costing-calculations including DC and road freight costs to determine the ideal split volume with which the total logistics cost is optimal. Calculations were done for Finland’s DC, separately for two main road freight destinations, Finland and Sweden, which cover 50% of road shipment spend. Data for calculations was collected both manually and automatically from various internal and external sources, such as the company ERP system and logistics service providers’ (LSP) reporting. DC processes were studied in practice and compared to model processes. Currently used freight rates were compared to existing pricing models and freight service tendering process was evaluated by participating in the process and comparing it to the models based on literature. The results show that the potential savings are not as significant as the company hoped for, mainly because of packing work increasing DC labor cost. Annual savings by setting ideal split volume per country would account for 0,4 % of the warehousing and transportation costs of shipments in scope of this thesis. Split volume should be set separately for each route, mainly because the pricing model for road freight is different in each country. For some routes bigger parcels should be sent but for some routes pallets should be used more. Next step is to do these calculations for remaining routes to determine total savings potential. Other findings show that the processes in the DC are designed well and the company could achieve savings by executing tenders more efficiently. Company should also pay more attention to parcel pricing and packing the shipments accordingly.
Resumo:
Individuals with disabiliiies are increasingly accessing post secondary education opportunities to further develop their educational and career goals. This study examines the current facilitative practices of Canadian university activity-based physical education degree programs on the participation of individuals with disabilities. A critical orientation and descriptive/interpretative approach allows insight into unique stories and experiences of physical education practitioners and special needs professionals as they attempt to provide equitable educational experiences within a least restrictive environment. Leading practitioners are used to triangulate and strengthen the validity of the data while providing direction and advocacy for future development and inclusion of individuals with disabilities. The study concludes with seven recommendations, each providing university activity-based physical education degree programs with viable opportunities for helping create equitable opportunities for individuals with disabilities.
Resumo:
ACCURATE sensing of vehicle position and attitude is still a very challenging problem in many mobile robot applications. The mobile robot vehicle applications must have some means of estimating where they are and in which direction they are heading. Many existing indoor positioning systems are limited in workspace and robustness because they require clear lines-of-sight or do not provide absolute, driftfree measurements.The research work presented in this dissertation provides a new approach to position and attitude sensing system designed specifically to meet the challenges of operation in a realistic, cluttered indoor environment, such as that of an office building, hospital, industrial or warehouse. This is accomplished by an innovative assembly of infrared LED source that restricts the spreading of the light intensity distribution confined to a sheet of light and is encoded with localization and traffic information. This Digital Infrared Sheet of Light Beacon (DISLiB) developed for mobile robot is a high resolution absolute localization system which is simple, fast, accurate and robust, without much of computational burden or significant processing. Most of the available beacon's performance in corridors and narrow passages are not satisfactory, whereas the performance of DISLiB is very encouraging in such situations. This research overcomes most of the inherent limitations of existing systems.The work further examines the odometric localization errors caused by over count readings of an optical encoder based odometric system in a mobile robot due to wheel-slippage and terrain irregularities. A simple and efficient method is investigated and realized using an FPGA for reducing the errors. The detection and correction is based on redundant encoder measurements. The method suggested relies on the fact that the wheel slippage or terrain irregularities cause more count readings from the encoder than what corresponds to the actual distance travelled by the vehicle.The application of encoded Digital Infrared Sheet of Light Beacon (DISLiB) system can be extended to intelligent control of the public transportation system. The system is capable of receiving traffic status input through a GSM (Global System Mobile) modem. The vehicles have infrared receivers and processors capable of decoding the information, and generating the audio and video messages to assist the driver. The thesis further examines the usefulness of the technique to assist the movement of differently-able (blind) persons in indoor or outdoor premises of his residence.The work addressed in this thesis suggests a new way forward in the development of autonomous robotics and guidance systems. However, this work can be easily extended to many other challenging domains, as well.
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This paper presents the design and development of a frame based approach for speech to sign language machine translation system in the domain of railways and banking. This work aims to utilize the capability of Artificial intelligence for the improvement of physically challenged, deaf-mute people. Our work concentrates on the sign language used by the deaf community of Indian subcontinent which is called Indian Sign Language (ISL). Input to the system is the clerk’s speech and the output of this system is a 3D virtual human character playing the signs for the uttered phrases. The system builds up 3D animation from pre-recorded motion capture data. Our work proposes to build a Malayalam to ISL
Resumo:
The MIT Prototype Educational Assessment System provides subjects and courses at MIT with the ability to perform online assessment. The system includes polices to handle harassment and electronic "flaming" while protecting privacy. Within these frameworks, individual courses and subjects can make their own policy decisions about such matters as to when assessments can occur, who can submit assessments, and how anonymous assessments are. By allowing assessment to take place continually and allowing both students and staff to participate, the system can provide a forum for the online discussion of subjects. Even in the case of scheduled assessments, the system can provide advantages over end-of-term assessment, since the scheduled assessments can occur several times during the semester, allowing subjects to identify and adjust those areas that could use improvement. Subjects can also develop customized questionnaires, perhaps in response to previous assessments, to suit their needs.
Resumo:
This paper deals with the problem of navigation for an unmanned underwater vehicle (UUV) through image mosaicking. It represents a first step towards a real-time vision-based navigation system for a small-class low-cost UUV. We propose a navigation system composed by: (i) an image mosaicking module which provides velocity estimates; and (ii) an extended Kalman filter based on the hydrodynamic equation of motion, previously identified for this particular UUV. The obtained system is able to estimate the position and velocity of the robot. Moreover, it is able to deal with visual occlusions that usually appear when the sea bottom does not have enough visual features to solve the correspondence problem in a certain area of the trajectory
Resumo:
Este proyecto de investigación busca usar un sistema de cómputo basado en modelación por agentes para medir la percepción de marca de una organización en una población heterogénea. Se espera proporcionar información que permita dar soluciones a una organización acerca del comportamiento de sus consumidores y la asociada percepción de marca. El propósito de este sistema es el de modelar el proceso de percepción-razonamiento-acción para simular un proceso de razonamiento como el resultado de una acumulación de percepciones que resultan en las acciones del consumidor. Este resultado definirá la aceptación de marca o el rechazo del consumidor hacia la empresa. Se realizó un proceso de recolección información acerca de una organización específica en el campo de marketing. Después de compilar y procesar la información obtenida de la empresa, el análisis de la percepción de marca es aplicado mediante procesos de simulación. Los resultados del experimento son emitidos a la organización mediante un informe basado en conclusiones y recomendaciones a nivel de marketing para mejorar la percepción de marca por parte de los consumidores.
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Las decisiones en el mundo empresarial se basan en el supuesto de la existencia de recursos limitados. Sin importar el tamaño de las compañías, existen procesos cruciales que no pueden ser ejecutados dadas limitaciones de personal, activos físicos, financieros entre otros. Por lo anterior, propuestas como las Teoría de las Restricciones (Theory of Constraints - TOC) y el Manejo en base a Actividades (Activity-Based Management – AMB) se han posicionado como un marco de desarrollo dentro de los procesos administrativos y de producción de las compañías. En el presente proyecto se analizará el caso del proceso de reclamos presentados por los clientes en Salón Profesional, una de las Áreas de Negocio de la empresa Procter & Gamble, con el objetivo de formular una alternativa financieramente viable para mejorar el nivel de servicio en la resolución de reclamos para los clientes de Salón Profesional de Latinoamérica.
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La implementación del MCS es una necesidad que demandan las organizaciones en la medida en que incrementan de tamaño, pero la experiencia muestra que esta metodología tiene casos de éxito como de fracaso, por lo que es importante identificar y contemplar los factores que influyen en la implementación para que el sistema sea efectivo. Este proyecto pretende analizar las variables y herramientas para la implementación de un MCS en una organización. Para este análisis se hizo una amplia revisión literaria teórica y práctica. Finalmente el resultado que se obtuvo fue definir cuáles son los factores determinantes para la implementación de un MCS efectivo en una empresa.
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Investigar in situ el movimiento actual de los school-based service system (SBSS), esto es, analizar los nuevos enfoques norteamericanos que están conduciendo a una extensión del rol de los centros de Educación Primaria y Secundaria, que los constituyen en una base de operaciones para proporcionar servicios relacionados con el ámbito educativo a los niños y adolescentes de cada colectividad. Sistematizar los parámetros que definen esta forma de organización de los centros escolares. El objeto del trabajo es analizar la innovación del diseño y desarrollo de los SBSS. La investigación se ha llevado a cabo en el entorno de la intervención, recogiendo datos en organismos especializados de la administración educativa norteamericana y en distritos escolares. Se ha optado por una metodología de carácter cualitativo basada en procedimientos multidireccionales. El análisis de los datos representaba cierta complejidad analítica, ya que había que comparar las unidades primarias que se habían obtenido a través de varias líneas de búsqueda empírica. Por ello, se ha seguido una metodología de reflexión en la acción, basada fundamentalmente en el análisis de las percepciones de los distintos profesionales. Ha sido preciso combinar 4 niveles de datos: 1. Las interpretaciones y valoraciones de la administración educativa en los ámbitos estatal, condal y local. 2. Las interpretaciones y valoraciones de los agentes directos. 3. El punto de vista de los usuarios. Y 4. Las interpretaciones y valoraciones de las observaciones realizadas directamente por la investigadora. 1. Entrevistas semiestructuradas a : expertos de las administraciones, agentes directivos y participantes. 2. Análisis documental. En primer lugar, el análisis de los datos ha conducido a la identificación de 3 modelos: 1. Sistema de referencia externa. 2. Sistema de respuesta rápida. 3. Sistema de servicios basado en los centros educativos. En segundo lugar, el modelo SBSS constituye un sistema de renovación de los centros educativos por el cual éstos se instauran en el elemento catalizador de un mayor número de actividades no tradicionales dirigidas a los alumnos. Es el inicio del desarrollo de un modelo global que se centra en proporcionar progresivamente a todos los alumnos distintas modalidades de apoyo educativo. En tercer lugar, se ha llegado a una sistematización del modelo de SBSS a través de la determinación de las siguientes variables: 1. Premisas. 2. Objetivos. 3. Zonas prioritarias. 4. Características. 5. Componentes. 6. Estrategia de implementación. 7. Financiación. 8. Encuadre de las actividades. 8.1. Infraestructura física. 8.2. Temporalización, 8.3. Composición del equipo de profesionales. 8.4. El rol de los profesores. 9. Tipos de actuación. 10. Coordinación de los servicios. 11. Factores que determinan su eficacia. 12. Dificultades para su desarrollo. 13. La perspectiva usuarios-agentes. 14. Evaluación. Finalmente, se han deducido una serie de consideraciones sobre la aplicabilidad del SBSS, concluyéndose en la necesidad de implementar un enfoque comprensivo de este tipo, como estrategia para superar la segmentación funcional de las instituciones.
Resumo:
This study investigates the superposition-based cooperative transmission system. In this system, a key point is for the relay node to detect data transmitted from the source node. This issued was less considered in the existing literature as the channel is usually assumed to be flat fading and a priori known. In practice, however, the channel is not only a priori unknown but subject to frequency selective fading. Channel estimation is thus necessary. Of particular interest is the channel estimation at the relay node which imposes extra requirement for the system resources. The authors propose a novel turbo least-square channel estimator by exploring the superposition structure of the transmission data. The proposed channel estimator not only requires no pilot symbols but also has significantly better performance than the classic approach. The soft-in-soft-out minimum mean square error (MMSE) equaliser is also re-derived to match the superimposed data structure. Finally computer simulation results are shown to verify the proposed algorithm.
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In unstimulated cells, proteins of the nuclear factor kappaB (NF-kappaB) transcription factor family are sequestered in the cytoplasm through interactions with IkappaB inhibitor proteins. Tumor necrosis factor alpha (TNF-alpha) activates the degradation of IkappaB-alpha and the nuclear import of cytoplasmic NF-kappaB. Nuclear localization of numerous cellular proteins is mediated by the ability of the cytoskeleton, usually microtubules, to direct their perinuclear accumulation. In a former study we have shown that activated NF-kappaB rapidly moves from distal processes in neurons towards the nucleus. The fast transport rate suggests the involvement of motor proteins in the transport of NF-kappaB. Here we address the question how NF-kappaB arrives at the nuclear membrane before import in non-neuronal cells, i.e., by diffusion alone or with the help of active transport mechanisms. Using confocal microscopy imaging and analysis of nuclear protein extracts, we show that NF-kappaB movement through the cytoplasm to the nucleus is independent of the cytoskeleton, in the three cell lines investigated here. Additionally we demonstrate that NF-kappaB p65 is not associated with the dynein/dynactin molecular motor complex. We propose that cells utilize two distinct mechanisms of NF-kappaB transport: (1) signaling via diffusion over short distances in non-neuronal cells and (2) transport via motor proteins that move along the cytoskeleton in neuronal processes where the distances between sites of NF-kappaB activation and nucleus can be vast.
Resumo:
This paper reviews a skill-based reporting system for parents of young hearing impaired children.