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Kaprálová, Aneta. "Finanční analýza účetní jednotky ABC/Financial Analysis of Company ABC." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15788.
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This thesis is focused on financial analysis of company ABC that works in rubber industry. First part is aimed at theoretical interpretation of financial analysis, its goals, history, users and sources. Attention is paid to sources of information especially financial statements. Further basic methods are defined, which financial analysis uses. Ratios are described in this thesis above all. At the close there is practical display of financial analysis based on data from financial statements of company ABC and its internal sources.
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Klímová, Barbora. "Návrhy na zdokonalení řízení nákladů ve vybraném podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223775.
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The subject of this thesis are the costs of a specific company, their monitoring and ma-nagement. The theoretical part summarizes the information that served as the default resources. These findings have been applied in the practical part, for the selected com-pany. In the final section are formulated suggestions, which should lead to better ma-nagement of the costs.
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Janoušková, Petra. "Zobrazení rizik v účetnictví společnosti ABC, s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222761.
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The concept of provisions that would save the cost that make the profit lower. But on the other lead, this provisins concept has to be corresponding tu the diligence principle. Height needs that provisions leave to cover all possible risks.
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Hynoušová, Zuzana. "Optimalizace skladových zásob ve společnosti NET4GAS, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-149995.
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This thesis deals with optimization of inventory of spare parts and maintenance materials in NET4GAS, s.r.o. The aim of the thesis is to sort the items stored in the company and to propose specific supply methodology for the year 2013. The thesis is divided into two parts. The first, theoretical part includes theoretical knowledge of inventory management together with the methods used in the managing process, it also introduces specific inventory management of spare parts and maintenance materials. The second, practical part describes NET4GAS, s.r.o., its current system of inventory management of spare parts and maintenance materials, it identifies the local current problems in inventory management, it proposes selection of appropriate methods of inventory optimization and it demonstrates their application to real data. For the classification of stored items is selected ABC method. To draw up the supply plan is primarily used bootstrap method (also called bootstrapping), which makes estimates of future consumption of spare parts and maintenance materials. The final section summarizes all the recommendations for improving the current inventory management.
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Abel, Kathleen A. "Integrating Economics with a Strategic Sustainable Planning Method; To enhance decision making processes." Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-6205.
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Abstract: The complexity of environmental, social, economical, and technological objectives creates a challenge for decision makers when prioritizing the right measures that will move a project or organization toward sustainability at least cost. Currently there are methods or tools available to assist in this decision making and through a strategic approach potentially enhance the process. The focus of this thesis is to evaluate how the quantitative nature of economic detail as a tool which has been informed by a strategic sustainable framework can contribute to the complex decision making process for sustainable development when prioritizing measures. A two- step matrix format is used to represent the proposed approach. The complexity of sustainable development issues for decision makers within Sweden’s energy sector provides a suitable case study to explain this approach. Karlskrona, Sweden district heat was chosen. The results revealed an enhanced decision making process utilizing the proposed approach in district heat thus ensuring organizational and social profitability as defined by, static and dynamic efficiency and equitable allocation. The thesis concludes that the suggested approach has the potential to enhance the decision making process for strategic sustainable development when prioritizing measures in district heat and may be universal in its application in many other sectors. However, further validation of the approach through testing in real life situations is recommended.+1-248-686-1601 skype in
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Neri, Maria das Graças da Costa Ferreira. "Aplicação do metodo de custeio ABC na produção e utilização de hemocomponentes." [s.n.], 2006. http://repositorio.unicamp.br/jspui/handle/REPOSIP/310654.
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Orientador: Marcelo Addas de CarvalhoDissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciencias Medicas
Made available in DSpace on 2018-08-07T12:28:33Z (GMT). No. of bitstreams: 1 Neri_MariadasGracasdaCostaFerreira_M.pdf: 3692792 bytes, checksum: cccd989504b76a59bb4f4e22f0507a8c (MD5) Previous issue date: 2006
Resumo: Os serviços hospitalares, embora constituam uma das áreas que mais se modernizaram tecnicamente no último século, ainda utilizam métodos contábeis tradicionais que não atendem mais às características das empresas modernas, tornado seus serviços ineficiente, limitados ou caros. É urgente e fundamental uma imediata e profunda reestruturação da metodologia aplicada ao reconhecimento dos custos relacionados à Saúde, principalmente no Brasil onde a situação é crítica, a fim de que se possa fazer a correta aplicação dos recursos tão limitados e destinados a essa área. O presente trabalho avaliou a aplicabilidade e as vantagens do sistema de custeio baseado em atividades (ABC) no processo de produção de hemocompoentes no Hemocentro da UNICAMP. Na comparação dos valores encontrados com o método ABC com aqueles que o Sistema Único de Saúde (SUS) ressarce a instituição e com os valores obtidos aplicando-se a metodologia empregada atualmente (Absorção), observou-se um déficit para o Hemocentro de R$14,80 por unidade de sangue total processada até a transfusão dos hemocomponentes. Acredita-se que, a partir deste trabalho, a noção exata dos valores dos hemocomponentes permitirá aos gestores da área da Saúde empregar de modo correto e preciso os recursos que lhe são destinados, e também, servirá como incentivo a novos estudos com padronização da metodologia em diferentes instituições públicas e privadas para cálculo dos custos, permitindo ao Governo Federal utilizar os resultados na definição dos reajustes dos valores de ressarcimento do SUS
Abstract: The hospital services, although they constitute one of the more technically modernized areas in the last century, still use traditional accounting methods that don't assist more to the characteristics of the modern organizations, doing their services inefficient, limited or expensive. It is urgent and fundamental an immediate and deep restructuring of the applied methodology to the recognition of the costs related to the Health, mainly in Brazil where the situation is critical, so that it can be possible to make the correct application of so limited resources destined to that area. The present work evaluated the applicability and the advantages of the activity-based costs system (ABC) in the process of production of hemocomponents in the HEMOCAMP of the UNICAMP. In the comparison of the values found with the method ABC with those that the Unique System of Health (Sistema Único de Saúde - SUS) reimburses the institution and with the obtained values being applied the methodology used now (Absorption), a deficit was observed for HEMOCAMP of R$14,80 by unit of total blood processed to the transfusion of the hemocomponents. It is believed that, starting from this work, the exact notion of the values of the hemocomponents will allow to the managers of the area of the Health to use in a correct and distinct way the resources that are destined to they, and also, it will serve as incentive to new studies with standardization of the methodology in different public and private institutions for calculation of the costs, allowing to the Federal Government to use the results in the definition of the readjustments of the values of reimbursement of SUS
Mestrado
Ciencias Basicas
Mestre em Clinica Medica
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Matznerová, Silvie. "Návrh AC jako účinného nástroje personálního výběru v podniku ABC, s r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221822.
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This work is aimed at the problems of finding and selecting employees through the application of the latest knowledge and approach of staff selection. From the knowledge gained it suggests a possible method of choosing employees in the company, ABC Ltd. for the position of a dealer.
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Buchanan, Aeron Morgan. "Tracking non-rigid objects in video." Thesis, University of Oxford, 2008. http://ora.ox.ac.uk/objects/uuid:82efb277-abc9-4725-9506-5d114a83bd96.
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Video is a sequence of 2D images of the 3D world generated by a camera. As the camera moves relative to the real scene and elements of that scene themselves move, correlated frame-to-frame changes in the video images are induced. Humans easily identify such changes as scene motion and can readily assess attempts to quantify it. For a machine, the identification of the 2D frame-to-frame motion is difficult. This problem is addressed by the computer vision process of tracking. Tracking underpins the solution to the problem of augmenting general video sequences with artificial imagery, a staple task in the visual effects industry. The problem is difficult because tracking in general video sequences is complicated by the presence of non-rigid motion, repeated texture and arbitrary occlusions. Existing methods provide solutions that rely on imposing limitations on the scenes that can be processed or that rely on human artistry and hard work. I introduce new paradigms, frameworks and algorithms for overcoming the challenges of processing general video and thus provide solutions that fill the gap between the `automated' and `manual' approaches. The work is easily sectioned into three parts, which can be considered separately or taken together for dealing with video without limitations. The initial focus is on directly addressing practical issues of human interaction in the tracking process: a new solution is developed by explicitly incorporating the user into an interactive algorithm. It is a novel tracking system based on fast full-frame patch searching and high-speed optimal track determination. This approach makes only minimal assumptions about motion and appearance, making it suitable for the widest variety of input video. I detail an implementation of the new system using k-d trees and dynamic programming. The second distinct contribution is an important extension to tracking algorithms in general. It can be noted that existing tracking algorithms occupy a spectrum in their use of global motion information. Local methods are easily confused by occlusions, repeated texture and image noise. Global motion models offer strong predictions to see through these difficulties and have been used in restricted circumstances, but are defeated by scenes containing independently moving objects or modest levels of non-rigid motion. I present a well principled way of combining local and global models to improve tracking, especially in these highly problematic cases. By viewing rank-constrained tracking as a probabilistic model of 2D tracks instead of 3D motion, I show how one can obtain a robust motion prior that can be easily incorporated in any existing tracking algorithm. The development of the global motion prior is based on rank-constrained factorization of measurement matrices. A common difficulty comes from the frequent occurrence of occlusions in video, which means that the relevant matrices are often not complete due to missing data. This defeats standard factorization algorithms. To fully explain and understand the algorithmic complexities of factorization in this practical context, I present a common notation for the direct comparison of existing algorithms and propose a new family of hybrid approaches that combine the superb initial performance of alternation methods with the convergence power of the Newton algorithm. Together, these investigations provide a wide-ranging, yet coherent exploration of tracking non-rigid objects in video.
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Kazemi, Noj. "Circuit analysis of a parallel plate waveguide." Thesis, KTH, Elektroteknisk teori och konstruktion, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-222617.
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The aim of this work was to model a four-port waveguide as a simple circuit,by first starting with a two-port then a three-port waveguide. Duethat the work was based on Nathan Marcuvitz book Waveguide handbook,an analytical solution for the circuit parameters was desired. In order toobtain an analytical solution three methods were studied; the Variationalmethod, the Integral equation method and the Static method. Out of thesethree methods the latter was chosen, because its strength of simplifying theboundary conditions. The goal to model a four-port and a three-portedwaveguide was too complicated. This led to that the goal was changed totrying to get a higher accuracy on the existing circuit model for a two-portwaveguide, by solving an extension to the circuit parameter. This was donebecause Marcuvitz only treated the first two modes correctly and it was notclear if the circuit model was stable for the higher orders of Taylor series. Inthe end a circuit model for a waveguide with an iris that treats the first 16modes correctly was solved. By looking at the dispersive properties of thecircuit a comparison with simulation software CST Microwave Studio couldbe done, which resulted in that the circuit model gave good results up to2b/ < 1. It was also showed that the accuracy was about the same as thecircuit model found in Waveguide handbook, but it can be mentioned thatthe accuracy is minimally better for the circuit model that was developed inthis work. Something that was discovered in this work is that the restrictionmentioned in Waveguide handbook for the case when the window is centeredis unreliable, it should be 2b/ < 1. It also appeared that the circuit modelremained stable for higher orders of the Taylor series, in this case up to the16:th order.M°alet med detta arbete var att modellera en fyr-portars v°agledare somen simpel elektrisk krets, genom att f¨orst b¨orja med en tv°a-portars sedantre-portars -v°agledare. Detta arbete var baserat p°a Nathan Marcuvitz bokWaveguide handbook, d¨arav s¨oktes det en analytisk l¨osning f¨or kretsparametrarna.F¨or att kunna f°a en analytisk l¨osning, studerades tre metoder;Variationsmetoden, Integralsekvationsmetoden samt den Statiskametoden.Av dessa tre metoder valdes den sistn¨amnda, p°a grund av dess styrka medatt f¨orenkla randvillkoren. M°alet att modellera en fyr-portars samt en treportarsv°agledare var alldeles f¨or komplicerat. Detta ledde till att m°alet¨andrades till att f¨ors¨oka f°a en h¨ogre precision p°a den befintliga kretsmodellenf¨or en tv°a portars v°agledare, genom att l¨osa ut flera termer till kretsparametern.Detta gjordes d°a Marcuvitz endast hanterade de tv°a f¨orstamoderna korrekt, samt att det inte framgick ifall kretsmodellen ¨ar stabil f¨orh¨ogre ordningar av Taylor serier. I slut¨andan l¨ostes en kretsmodel f¨or env°agledare med en iris som hanterar de f¨orsta 16 moderna korrekt. Genomatt kolla p°a de dispersiva egenskaperna f¨or kretsen, kunde en j¨amf¨orelse medsimuleringsprogrammet CST Microwave Studio ske, d¨ar slutsatsen blev attkretsmodellen gav goda resultat upp till 2b/ < 1. Det visade ¨aven sig attprecisionen var ungef¨ar densamma som den kretsmodell som°aterfinns i Waveguidehandbook, men det kan n¨amnas att precisionen ¨ar minimalt b¨attref¨or den kretsmodell som togs fram i detta arbete. En sak som uppt¨acktes underdetta arbete var att restriktionen som n¨amns i Waveguide handbook f¨orfallet n¨ar gapet f¨or irisen ¨ar centrerad st¨ammer inte, den b¨or vara 2b/ < 1.Dessutom visade det sig att kretsmodellen fortfarande var stabil f¨or h¨ogreordningar av Taylorserier, i detta fall upp till den 16:e ordningen.
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Maknavičius, Alius. "Procesinio savikainos kalkuliavimo modelio integravimas ABC metodui." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2011~D_20140627_164905-48505.
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Kiekvienai gamybinę veiklą vykdančiai ar paslaugas teikiančiai įmonei tikslus gaminamos produkcijos ar paslaugų savikainos įvertinimas pinigine reikšme yra itin svarbus klausimas. Savikainos skaičiavimų metodų ir būdų yra labai daug, jų parinkimą įmonei lemia taikomos gamybos pobūdis ir jos organizavimas, įmonės vykdoma veikla, aplinka ir kiti veiksniai. Norint teisingai apskaičiuoti produktų savikainą, visas įmonės patiriamas išlaidas pirmiausia reikia tinkamai identifikuoti, tiesiogines priskirti konkretiems gaminimas, o netiesiogines išlaidas racionaliai paskirstyti tarp numatytų objektų, kurių savikainą reikia apskaičiuoti. Tačiau pagal gamybos pobūdį parinktas savikainos kalkuliavimo metodas dažniausiai nėra pats tinkamiausias netiesioginėms išlaidoms apskaityti ir paskirstyti. Tuo tarpu autoriai tyrę ABC sistemą, savo straipsniuose pažymi, kad šiuo metu su netiesioginių išlaidų paskirstymo užduotimi geriausiai susidoroja būtent ABC metodas. Norint pasinaudoti pagal gamybos pobūdį parinkto metodo (šiuo atveju procesinio fazinio metodo) ir ABC sistemos privalumais susiduriama su problema: mokslinėje literatūroje procesinis ir ABC produkcijos kalkuliavimo metodai pateikiami atskirai, neanalizuojama galimybė šiuos metodus sujungti į vieną savikainos kalkuliavimo modelį. Darbo objektas – procesinio fazinio ir ABC savikainos kalkuliavimo metodų ypatybės bei privalumai. Darbo tikslas – sukurti savikainos skaičiavimo modelį, kuris leistų tiksliai ir efektyviai apskaičiuoti... [toliau žr. visą tekstą]Exact value of production or service costs is important issue for all manufacturing or service companies. There are many methods and approaches of costing. The mode of production, the organization of production, company activities, environment and other factors influence method to use for production costing. In order to get correct calculation of production costs, all costs incurred by company firstly must be properly indentified, direct costs should be assigned, overhead allocated to objects which cost must be calculated. However, method of calculation chosen by nature of the production is not most appropriate for accounting and allocating indirect costs. Meanwhile the authors, who analyzed the ABC system, points out that ABC method the indirect cost allocation task handle most notably. In order to use benefits of ABC method and method chosen by nature of production (in this case process phase costing method) encountered a problem: process costing and ABC methods are presented separately into science or professional literature, no one does not examine the possibility to use these two methods in single production costs calculation model. The object – features and benefits of process phase costing and ABC methods. The aim – to design a costing model which can accurately and effectively calculate the direct cost of products, rationally allocate cost of company activities to production. The objectives: • To analyze the nuances of choice cost calculation method by company... [to full text]
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Taché, Jean-Paul. "Etude experimentale et theorique, par la methode de la matrice abcd de quelques effets transverses non resonnants et resonnants dans les cavites lasers." Rennes 1, 1988. http://www.theses.fr/1988REN10080.
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La premiere partie de ce travail se rapporte aux resonateurs lasers qui, peu perturbes par le milieu actif, sont assimilables a des resonateurs vides. La methode de la matrice abcd, introduite par kogelnik, permet un calcul direct des proprietes de ces resonateurs. Dans la deuxieme partie, la matrice abcd est calculee pour un milieu laser ou l'inhomogeneite radiale de saturation, due au profil gaussien des faisceaux qui s'y propagent en sens oppose, donne naissance a des effets de focalisation. Ces effets dependent de la frequence et se traduisent par une dynamique de la geometrie du mode. Il en resulte des pertes par diffraction variables avec la frequence dont le role essentiel dans la dissymetrie des resonances non lineaires (lamb dip ou pic d'absorption saturee) est mis en evidence au moyen de la spectroscopie de la lumiere diffractee
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Kuzmenko, Aleksei. "Optimisation of spare parts inventories in a selected organisation." Master's thesis, Česká zemědělská univerzita v Praze, 2015. http://www.nusl.cz/ntk/nusl-257542.
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The present diploma project deals with the analysis of maintenance and optimization of spare parts inventory in a selected organization operating in automotive industry. Theoretical and methodological part of the study reviews main approaches as well as existing methods and tools of effective inventory management. The empirical research was conducted at the VALEO AUTOKLIMATIZACE k.s., located in Rakovník, Czech Republic. It manufactures heating, air conditioning units and control panels for automotive industry. The analysis of spare parts inventory was done with the use of MS Excel with the purpose of determining the proper safety stock quantity for each spare parts component. The service level, standard deviation of consumption and lead time factor were selected as determinants (influencing parameters) for the analysis. In accordance to Pareto principle the spare parts components were categorized into three groups, namely, high, medium, and low value items. As a result of the research the calculation method of optimum level for inventory was suggested to support the company's SAP enterprise resource planning system. Applying the revealed calculation method the value of inventory average for 2016 was reduced by 1 356 492 CZK at 98% service level with minimum probability of stock outs.
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Bergkvist, Skoglund Jim, and Daniel Svensson. "Stock efficiency, Almroths." Thesis, Linköpings universitet, Kommunikations- och transportsystem, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-122916.
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Detta examensarbete har utförts på Almroths Åkeri AB i Norrköping. Almroths är ett tredjepartslogistikföretag som inriktar sig på service inom lager och transport såväl som helhetslösningar skräddarsydda för att erhålla en god servicenivå mot slutkund. Stora krav ställs därför på effektiva flöden och hantering av artiklar på lagret. Fokus i detta arbete har koncentrerats på Almroths kund Garden Girl, som säljer trädgårdsartiklar av varierat sortiment med en säsongsbetonad försäljning. Almroths lagerhåller Garden Girls artiklar innan vidare leverans sker mot slutkund. Syftet med detta examensarbete är att effektivisera Almroths verksamhet med hänsyn till plockning av artiklar genom en förbättrad artikelplacering för kunden Garden Girl. Utifrån Almroths affärssystem innehållande artikeldata över Garden Girls efterfråga har en ABC-klassificering genomförts. Denna klassificering ska generera en placering för Garden Girls artiklar som minskar plocktiden. Observationer av Almroths lager har utförts för att kartlägga hur plockningen genomförs i nuläget. En mätning av plockmetoder har genomförts för att jämföra nulägets plockmetod med orderplockning, artikelplockning och zonplockning. Resultatet av ABC-klassificeringen utformas av ett Excelark innehållande en klassificering för samtliga artiklar som förekommer i Garden Girls sortiment. Dessa artiklar delas in i A, B och C klass (A är den grupp med högst antal artiklar placerade i en order) beroende på hur många gånger en artikel plockas. Klass A i ABC-klassificeringen består av artiklar som lagts i en order mellan 36-24 gånger, klass B artiklar mellan 24-7 gånger och klass C artiklar mellan 7-1 gång. Med detta menas att artiklarna i klass A kommer placeras närmst plockcentralen, klass B artiklar därefter och längst ifrån plockcentralen placeras klass C artiklar. Resultatet för mätningen av plockmetoder visade på att orderplockning med två order är den metod som anses effektivast tidsmässigt för Garden Girls artiklar. Vid mätningen framkom att plockning med totalt 100 artiklar kunde generera en tidsbesparing på upp till sju minuter alternativt 30 % med plockmetoden orderplockning om två order plockas parallellt jämfört med en order åt gången. Rekommendationerna gruppen ger till Almroths är att utifrån ABC-klassificeringen, arrangera om Garden Girls artiklarna efter det resultat som tagits fram. Även trots att omplaceringen kräver mycket tid och kapacitet anser gruppen det kommer bli en besparing i framtiden. Avslutningsvis föreslår gruppen att Almroths ska bibehålla sin nuvarande plockmetod orderplockning, med två eller tre order.
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Jones, Samuel Edward. "Symmetries in the kinematic dynamos and hydrodynamic instabilities of the ABC flows." Thesis, University of Exeter, 2013. http://hdl.handle.net/10871/14689.
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This thesis primarily concerns kinematic dynamo action by the 1:1:1 ABC flow, in the highly conducting limit of large magnetic Reynolds number Rm. The flow possesses 24 symmetries, with a symmetry group isomorphic to the group O24 of orientation-preserving transformations of a cube. These symmetries are exploited to break up the linear eigenvalue problem into five distinct symmetry classes, which we label I-V. The thesis discusses how to reduce the scale of the numerical problem to a subset of Fourier modes for a magnetic field in each class, which then may be solved independently to obtain distinct branches of eigenvalues and magnetic field eigenfunctions. Two numerical methods are employed: the first is to time step a magnetic field in a given symmetry class and obtain the growth rate and frequency by measuring the magnetic energy as a function of time. The second method involves a more direct determination of the eigenvalue using the eigenvalue solver ARPACK for sparse matrix systems, which employs an implicitly restarted Arnoldi method. The two methods are checked against each other, and compared for efficiency and reliability. Eigenvalue branches for each symmetry class are obtained for magnetic Reynolds numbers Rm up to 10^4 together with spectra and magnetic field visualisations. A sequence of branches emerges as Rm increases and the magnetic field structures in the different branches are discussed and compared. All symmetry classes are found to contain a dynamo, though dynamo effectiveness varies greatly between classes, suggesting that the symmetries play an important role in the field amplification mechanisms. A closely related problem, that of linear hydrodynamic stability, is also explored in the limit of large Reynolds number Re. As the same symmetry considerations apply, the five symmetry classes of the linear instability can be resolved independently, reducing the size of the problem and allowing exploration of the effects of the symmetries on instability growth rate. Results and visualisations are obtained for all five classes for Re up to 10^3, with comparisons drawn between the structures seen in each class and with those found in the analogous magnetic problem. For increasing Re, multiple mode crossings are observed within each class, with remarkably similar growth rates seen in all classes at Re=10^3, highlighting a lack of dependence on the symmetries of the instability, in contrast with the magnetic problem. This thesis also investigates the problem of large-scale magnetic fields in the 1:1:1 ABC flow through the introduction of Bloch waves that modify the periodicity of the magnetic field relative to the flow. Results are found for a field with increased periodicity in a single direction for Rm up to 10^3; it is established that the optimal scale for dynamo action varies as Rm increases, settling on a consistent scale for large Rm. The emerging field structures are studied and linked with those of the original dynamo problem. On contrasting this method with a previous study in which the flow is instead rescaled, it is shown that the use of Bloch waves drastically increases the range of possible scales, whilst cutting required computing time. Through a multiple-scale analysis, the contribution from the alpha-effect is calculated for the 1:1:1 ABC flow and is seen in growth rates for Rm << 1.
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Komisarek, Kenneth S. "An investigation of FETD/ABC methods for computation of scattering from three dimensional material objects /." The Ohio State University, 1997. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487948440823813.
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Lečbychová, Vendula. "Řízení nákladů v podniku s využitím metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224558.
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My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.
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Fabricio, Ana Maria. "DETERMINAÇÃO DOS CUSTOS DE PRODUÇÃO DO ETANOL A PARTIR DA MANDIOCA (Manihot esculenta Crantz) PELO MÉTODO DE CUSTEIO BASEADO EM ATIVIDADES (ABC)." Universidade Federal de Santa Maria, 2011. http://repositorio.ufsm.br/handle/1/8221.
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Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorEthanol production from cassava has hampered its growth and expansion due to lack of incentives for large scale planting in Brazil and worldwide. Cassava is one of the raw materials for the production of renewable energy that can be efficiently transformed into ethanol. This paper aims to use the Activity Based Costing (ABC) method to determine, precisely, the costs involved in cassava production and the fuel ethanol production in a small ethanol plant in Santa Maria-RS. The cassava variety processed was the IAC 90, which is showing good productivity and easy adaptation to production systems in the Central Region of Rio Grande do Sul. For this study, we carried out a quantitative research, in order to measure all the processing steps, and as exploratory nature, to broaden the knowledge in the study area. The results showed that the total cost for gardening a hectare of cassava was R$ 2,283,56. Assuming a cassava production of 25.000 tons per hectare, the raw material contribution in the ethanol price was R$ 0,48. We found that from processing 1 ton of cassava, it was possible to obtain 188 liters of fuel ethanol with a cost of R$ 0,53/liter, generating a total ethanol production cost of R$ 1,01 or R$ 1.010,00/m3. The raw material contribution accounted for 47,5% of the total price and processing, 52,5%.
A produção do etanol a partir da mandioca tem seu crescimento e expansão prejudicada devido à falta de incentivos para o plantio em larga escala no Brasil e no mundo. A mandioca é uma das matérias-primas para a produção de energia renovável, capaz de ser transformada em álcool de forma eficiente. Assim, este estudo tem como objetivo empregar o método de custeio baseado em atividades (ABC) para determinar, detalhadamente, os custos envolvidos na produção de mandioca e etanol combustível em uma usina de etanol de pequeno porte na cidade de Santa Maria RS. A variedade de mandioca processada foi a IAC 90, que apresenta boa produtividade e está adaptada aos sistemas de produção da Região Central do Rio Grande do Sul. Para o desenvolvimento deste estudo, realizou-se uma pesquisa de caráter quantitativa, com a finalidade de mensurar todas as etapas de processamento, e natureza exploratória, por ampliar os conhecimentos na área do estudo. Os resultados demonstraram que o custo total para cultivo de 1 hectare de mandioca foi de R$ 2.283,56. Considerando uma produção de 25 toneladas de mandioca por hectare, a contribuição da matéria-prima no preço do etanol é de R$ 0,48. Constatou-se que a partir do processamento de 1 tonelada de mandioca, foi possível obter 188 litros de etanol combustível com custo de R$0,53/litro, fazendo com que o custo total de produção do etanol seja de R$ 1,01 ou de R$ 1.010,00/ m3. A contribuição da matéria-prima correspondeu a 47,5% do preço total e o processamento 52,5%.
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Stojaspalová, Vendula. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449766.
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The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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Rouf, Hasan. "Unconditionally stable finite difference time domain methods for frequency dependent media." Thesis, University of Manchester, 2010. https://www.research.manchester.ac.uk/portal/en/theses/unconditionally-stable-finite-difference-time-domain-methods-for-frequency-dependent-media(50e4adf1-d1e4-4ad2-ab2d-70188fb8b7b6).html.
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The efficiency of the conventional, explicit finite difference time domain (FDTD)method is constrained by the upper limit on the temporal discretization, imposed by the Courant–Friedrich–Lewy (CFL) stability condition. Therefore, there is a growing interest in overcoming this limitation by employing unconditionally stable FDTD methods for which time-step and space-step can be independently chosen. Unconditionally stable Crank Nicolson method has not been widely used in time domain electromagnetics despite its high accuracy and low anisotropy. There has been no work on the Crank Nicolson FDTD (CN–FDTD) method for frequency dependent medium. In this thesis a new three-dimensional frequency dependent CN–FDTD (FD–CN–FDTD) method is proposed. Frequency dependency of single–pole Debye materials is incorporated into the CN–FDTD method by means of an auxiliary differential formulation. In order to provide a convenient and straightforward algorithm, Mur’s first-order absorbing boundary conditions are used in the FD–CN–FDTD method. Numerical tests validate and confirm that the FD–CN–FDTD method is unconditionally stable beyond the CFL limit. The proposed method yields a sparse system of linear equations which can be solved by direct or iterative methods, but numerical experiments demonstrate that for large problems of practical importance iterative solvers are to be used. The FD–CN–FDTD sparse matrix is diagonally dominant when the time-stepis near the CFL limit but the diagonal dominance of the matrix deteriorates with the increase of the time-step, making the solution time longer. Selection of the matrix solver to handle the FD–CN–FDTD sparse system is crucial to fully harness the advantages of using larger time-step, because the computational costs associated with the solver must be kept as low as possible. Two best–known iterative solvers, Bi-Conjugate Gradient Stabilised (BiCGStab) and Generalised Minimal Residual (GMRES), are extensively studied in terms of the number of iteration requirements for convergence, CPU time and memory requirements. BiCGStab outperforms GMRES in every aspect. Many of these findings do not match with the existing literature on frequency–independent CN–FDTD method and the possible reasons for this are pointed out. The proposed method is coded in Fortran and major implementation techniques of the serial code as well as its parallel implementation in Open Multi-Processing (OpenMP) are presented. As an application, a simulation model of the human body is developed in the FD–CN–FDTD method and numerical simulation of the electromagnetic wave propagation inside the human head is shown. Finally, this thesis presents a new method modifying the frequency dependent alternating direction implicit FDTD (FD–ADI–FDTD) method. Although the ADI–FDTD method provides a computationally affordable approximation of the CN–FDTD method, it exhibits a loss of accuracy with respect to the CN-FDTD method which may become severe for some practical applications. The modified FD–ADI–FDTD method can improve the accuracy of the normal FD–ADI–FDTD method without significantly increasing the computational costs.
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Zborovská, Marie. "Posouzení ekonomické situace mateřské společnosti pomocí statistických metod." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-443123.
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The master‘s thesis examines the issue of the interconnection of market potential with financial indicators and other variables. Data from the financial statements of ABC, s. r. o. operating on the Slovak IT market are used. The dependence of market potential and other market variables was evaluated using statistical methods. Subsequently, the analysis of selected financial indicators of the company ABC, s. r. o. is statistically evaluated and the dependence with market potential is verified. Thanks to the results, the company's proposals are determined, taking into account the current situation in the world.
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.
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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Galvez-Torres, Erika, Milagros Cruz-Alfaro, Carlos Cespedes-Blanco, Carlos Raymundo, Nestor Mamani-Macedo, and Francisco Dominguez. "B2B Marketing Method Adapted to Sales Improvement Through the Implementation of ABC Classification Tool and Inbound Marketing in SMEs." Springer, 2020. http://hdl.handle.net/10757/656372.
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El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado.It has been found that the main causes of insufficient sales of different small and medium-sized enterprises (SMEs) is the low conversion rate of quotes into sales, which entails poor business performance and low economic impact. Therefore, a marketing methodology called inbound marketing is planned, which is modified and adapted to the case study. In contrast, tools such as ABC classification, workflow, and inbound marketing have been used as a structure of the proposed methodology to solve the problem. The implementation of this methodology resulted in an increased efficiency of quote development and an enhanced performance ratio thereof. In conclusion, it is possible to measure the financial impact of the methodology implementation which has been beneficial for the company under study. Business performance in the last month of implementation improved by 10%.
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Havlová, Petra. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223935.
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The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.
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Lala, Ismail. "The term Huwiyya in Muhyi al-Din ibn 'Arabi and 'Abd al-Razzaq al-Qashani's Sufi thought : analysis of ideas and methods." Thesis, University of Oxford, 2017. https://ora.ox.ac.uk/objects/uuid:4ae136ee-ee89-4649-a003-d2c78855f9e3.
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Huwiyya is a term that essentially denotes the non-manifest aspect of God, His essence. But in the works of Ibn 'Arabī and al-Qāshānī, this term has many different applications corresponding to the many different facets of God and the many different modalities of His interaction with the Cosmos. God is fundamentally non-manifest, unfathomable to a creation that is ontologically and epistemologically incapable of comprehending Him - upon this primary signification both Sufis agree. However, al-Qāshānī discreetly breaks ranks with his master when he emphasises God's connection to His creation more than His dissociation from it in the context of this term, and though this aspect is also present in Ibn 'Arabī's usage of the term, in al-Qāshānī it is far more prominent. Moreoever, his scientific style and analytic approach stand in stark contrast to that of his predecessor. Both are the result of a pedagogical concern that supercedes commentative fidelity. However, though it is undeniable that al-Qāshānī's style is far more didactic, it more than just that, it is the forging of a new worldview - one that is completely congruent with, but still subtly different from, that of Ibn 'Arabī. But in order to elucidate this, it is necessary to analyse relevant aspects of Ibn 'Arabī's thought. In attempting to excavate these and other nuances of difference, I have been influenced by the method of Toshihiko Izutsu in using a term, huwiyya, as a window in to the thought and cosmology of Ibn 'Arabī and al-Qāshānī. I have also been influenced by Ronald Nettler's approach in Sufi Metaphysics and Qur'ānic Prophets, where Ibn 'Arabi's thought is rigorously pursued to expose underlying assumptions and arguments. I have used these approaches in my own way, and towards my own interpretative analysis which compares the works of Ibn 'Arabī and al-Qāshāni. Furthermore, I have supplemented this type of analysis, which is primary source based (and appears as such in the works of both Izutsu and Nettler) with secondary material to provide a broader context of the rationale behind the differences in style and content between the master and his disciple.
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Heroudek, Jiří. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222907.
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This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
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Kukulová, Tereza. "Návrh optimalizace procesů v oblasti nákupu a skladových zásob." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222131.
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This master´s thesis deals with optimalization of procedures in production company using modern methods. Describing actual status of inventory management with focus on purchasing department, inventory movements, stocking and planning. Thesis solve problem by introducing Kanban system in field of inventory management, ABC analysis and evaluation of suppliers in the area of purchasing. The purpose of the master´s thesis is to submit suitable solutions, which can improve existing processes in inventory management and purchases.
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Harašta, Lukáš. "Zhodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377986.
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This diploma thesis focuses on the evaluation of the financial situation of Auto Slavíček s.r.o. for the period 2010-2016, and to formulate proposals for improvement. The thesis analyses the current economic situation of the company. The resulting values are compared with selected competing companies. The diploma thesis is divided into four chapters. The first chapter deals with the objectives of the work and the methodology of the solution. The second chapter analyses methods and procedures of financial and strategic analysis. The third chapter reviews the financial situation of the company. The last chapter presents your own suggestions for improvement.
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Kočvarová, Soňa. "Hodnocení bonity zákazníků podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221501.
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This master´s thesis analyses and values state-of-the-art of debts control in company Becker Acroma spol. s r.o. Includes projects and provisions which call into financial standing valuation of the company´s customers system which will be improves to debts control and which call into better customers solvent morale.
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Duvaux, Ludovic. "Déterminants historiques et sélectifs des échanges génétiques au cours de la spéciation chez la souris domestique : patrons de coalescence et introgression en zone hybride." Thesis, Montpellier 2, 2010. http://www.theses.fr/2010MON20116/document.
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Afin de comprendre le processus de spéciation, il est nécessaire d'appréhender les patrons de flux géniques entre espèces naissantes et le rôle de la sélection dans leur détermination. C'est ce que tente d'aborder cette thèse en utilisant comme modèle deux sous-espèces de la souris domestique, Mus musculus. Nous avons reconstitué l'histoire de leur différenciation sur la base du polymorphisme de séquence à 60 locus autosomaux. La simulation du coalescent de ces locus sous plusieurs scenarios historiques nous a permis d'inférer, via une méthode ABC (Approximate Bayesian Computation), une divergence ancienne des sous-espèces (1,5Ma). Elle fut suivie d'une longue phase d'isolement (1,2Ma) précédant une phase d'échanges génétiques débutant bien avant la formation de la zone hybride européenne actuelle. La phase d'isolement a été assez longue pour expliquer une grande partie des incompatibilités génétiques observées actuellement. Les flux génétiques anciens et prolongés pourraient avoir favorisé le renforcement comportemental de l'isolement reproductif. Nous étudions aussi la relation entre le mode d'évolution de 77 régions génomiques autosomales et leur comportement d'introgression à travers une zone hybride. Le taux de recombinaison locale semble déterminer en partie les introgressions symétriques et limitées de certains locus. Toutefois tel n'est pas le cas pour 40% des locus, qui présentent une introgression asymétrique dans l'une ou l'autre direction. Nous proposons que l'introgression coté musculus soit majoritairement contrôlée par la sélection et que l'introgression coté domesticus soit influencée par un déplacement de la zone hybride vers le territoire musculusUnderstanding the speciation process requires to appraise patterns of gene flow between incipient speices as well as the role of selection in their determination. This thesis attempts to do so using two subspecies of the house mouse, Mus musculus, as a model. We inferred the history of their differentiation based on sequence polymorphism data at 60 autosomal loci. By simulating the coalescent of these loci under several historical scenarios we were able to infer, using an ABC (Approximate Bayesian Computation) method, an ancient divergence of the subspecies (1.5 MY). This was followed by a long period of isolation (1.2 MY) preceding a phase of genetic exchanges that started well before the formation of the present European hybrid zone. The isolation phase lasted long enough to explain a majority of the present genetic incompatibilities. Ancient and lasting gene flow could have favoured a behavioural reinforcement of reproductive isolation. We a lso studied the relationship between the mode of evolution of 77 autosomal genomic regions and their introgression patterns across a hybrid zone. Local recombination rates variations seem to partly account for the patterns observed at some loci with limited and symmetrical introgression. However such is not the case for 40% of the the loci showing asymmetrical introgression in on direction or the other. domesticus results from a movement of the hybrid zone from domesticus to musculus
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Romaniw, Yuriy. "An activity based method for sustainable manufacturing modeling and assessments in SysML." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34717.
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Traditionally, environmental impacts of man made products have been determined by performing a life cycle assessment (LCA) on the product. As the name implies, LCA is usually covers the entire life of the product in a so-called "cradle-to-grave" assessment. In determining environmental impacts over the whole product life, LCA's are reasonably adequate. However, in providing detailed impacts on a particular phase of life, LCA's are lacking. Detailed assessments are important because very few stakeholders have influence over a product during all phases of life. Stakeholders need detailed impact assessments in their particular phase of life. More detailed assessments give stakeholders more information that can be used for better environmental management (EM) and more environmentally benign operations. In many LCA's, the manufacturing phase of life has been over-generalized and over-simplified because of its relatively small environmental impact, as compared to other phases of life. Nevertheless, certain stakeholders, such as manufacturing companies, need detailed impact information for the manufacturing phase of life so that they can create a more sustainable manufacturing process. Most traditional LCA's use a case-based approach, which was deemed to be inadequate. For these LCA's, the information provided for each case is often quite detailed and specific. However, this makes the assessment less flexible, limiting the quality of the assessment to the degree that the current scenario matches the existing cases. In order to make a more user-specific assessment, a model-based approach was used. To give the model flexibility, a parametric model was created based on mathematical equations that represent various parts of the manufacturing process. To give the model structure, an activity-based costing (ABC) approach was used. Using the ABC structure, the manufacturing process was broken down into activities, each of which was characterized by mathematical models. Large models would be difficult to construct and simulate by hand, so a model was built with the aid of a computer. The modeling language SysML (Systems Modeling Language) was used to create an object-oriented model of the manufacturing process, using the ABC structure. SysML defines overall properties and behaviors of the various elements in the model, while the plug-in tool ParaMagic was used to execute the model via a Mathematica Solver. The model computes carbon dioxide emissions, energy consumption, and waste mass generation for a particular manufacturing scenario. The goal of the model was to quantify environmental impact factors in order to aid manufacturing stakeholders in EM. The overall goal of the research was to determine whether an activity-based, object-oriented model was a valid approach, and whether the computer-aided tools adequately implemented this approach. Findings show that SysML is capable of modeling large and complex systems. However, due to some limitations of Paramagic, only some of SysML's capabilities were utilized. Nevertheless, Paramagic is capable of extracting information out of a manufacturing model built in SysML, and solving parametric relations in Mathematica in a timely manner. Timely solutions of complex models are critical for stakeholders keeping a competitive edge.
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Bessadok, Anis. "La multiplicité de transport de la P-glycoprotéine : Etudes de modélisation comparative et de docking au sein de la famille des protéines ABC." Phd thesis, Université Pierre et Marie Curie - Paris VI, 2011. http://tel.archives-ouvertes.fr/tel-00711662.
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La P-glycoprotéine (P-gp) appartient à la famille des transporteurs ABC qui confèrent, aux microorganismes pathogènes et cellules tumorales humaines, par transport actif à travers la membrane plasmique, une résistance à de multiples molécules antibiotiques et anticancéreuses sans parenté structurale. Malgré les quelques structures de transporteurs ABC bactériens, la caractérisation par microscopie électronique de la P-gp, et la récente structure de P-gp de souris déposée dans la Protein Data Bank (PDB), obtenir une structure pour la P-gp humaine est d'un intérêt particulier à cause de son importance clinique. Actuellement, il n'existe pas de modèle structural d'interaction P-gp/substrat permettant d'expliquer sa multispécificité. Par modélisation par homologie, nous avons reconstruit trois structures de la Pgp humaine: une en présence et deux autres en absence de nucléotide. La liaison du nucléotide change l'accessibilité du transporteur de la face cytoplasmique vers la face extracellulaire. Ces trois états conformationnels ont été placés dans un environnement membranaire afin de révéler la localisation des mutations spécifiques altérant la liaison de la P-gp à certains médicaments. Enfin, nous avons réalisé une étude de docking sur deux structures modélisées de P-gp de Hamster dans les deux orientations. Ce docking a concerné trois molécules sans aucune ressemblance structurale (vérapamil, vinblastine et tentoxine) mais dont les fixations sont mutuellement soit compétitives, soit non-compétitives. Les meilleures poses obtenues sont compatibles avec l'existence de deux pharmacophores distincts pour la reconnaissance des drogues transportées par la P-gp.
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Nilsson, Alexander, and Selmir Hasagic. "Alternativa Inköpsmetoder." Thesis, Jönköping University, JTH, Mechanical Engineering, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-9243.
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Detta examensarbete är utfört på AB ORWAK i Sävsjö. Företaget producerar balpressar som komprimerar kundernas avfall på ett säkert och smidigt sätt. Kunderna består enbart av andra företag. Arbetet är koncentrerat på endast sex utav företagets artiklar som ingår i olika grupper.För tillfället använder sig företaget utav inköpsmetoder som är baserade på intuition och erfarenhet. Syftet med arbetet har varit att beräkna olika partiformningar och beordringssystem på de sex olika artiklarna både med ett jämnt fördelat behov och med det verkliga fördelade behovet. Intervjuer, litteraturstudier och uppgifter från företagets databas har möjliggjort arbetets genomförande. Inköpsmetoderna har tagits fram med den breda litteraturstudien som stöd där gruppen har jämfört de olika inköpsmetoderna mot varandra.Resultatet visar vilken inköpsmetod som lämpar sig bäst för varje grupp. Det visar även hur stor kvantitet som ska köpas hem, när inleverans ska ske och hur stort säkerhetslagret ska vara för de sex olika artiklarna både för ett jämnt fördelat behov och för ett verkligt fördelat behov. Resultatet av beräkningarna visas i bilagorna.Beräkningarna på de sex olika artiklarna kan företaget använda som mall ifall de vill gå vidare med arbetet. A-klass artiklarna är de artiklar som först och främst bör ses över eftersom de är de dyraste artiklarna att köpa in och ta hand om. Vissa metoder kan inte användas på vissa artiklar i företaget pga. faktorer som volymvärde, behov, begräsningar i tid, resurser samt leverantörernas krav på minsta inköpskvantitet.
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Phipps, Jonnie Jill. "THE RELATIONSHIP OF DOCTORAL STUDENT INVOLVEMENT IN PROFESSIONAL ACTIVITIES AND THEIR TIME TO DEGREE ATTAINMENT: A MIXED-METHODS APPROACH." Akron, OH : University of Akron, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=akron1164642688.
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Dissertation (Ph. D.)--University of Akron, Dept. of Curricular and Instructional Studies, 2006."December, 2006." Title from electronic dissertation title page (viewed 04/02/2008) Advisor, Carole Newman; Co-Advisor, Isadore Newman; Committee members, John Hirschbuhl, Sajit Zachariah, Peggy L. McCann; Interim Department Chair, Bridgie A. Ford; Dean of the College, Patricia A. Nelson; Dean of the Graduate School, George R. Newkome. Includes bibliographical references.
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Alachaher, Abderrahim. "Abd : une nouvelle loi de comportement incrémentalement non linéaire et applications par la méthode des éléments finis." Université Joseph Fourier (Grenoble), 1994. http://www.theses.fr/1994GRE10136.
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Ce memoire presente une etude locale et numerique du comportement mecanique des geomateriaux. La premiere partie de ce memoire presente une synthese de quelques modeles utilises dans le cadre de la description du comportement des sols. Quelques aspects lies aux schemas d'integration et au temps de calcul ont ete degages. Ensuite, nous presentons une nouvelle loi de comportement incrementalement non-lineaire de type interpolation denommee abd, caracterisee par le sens de son ecriture qui permet d'exprimer directement la reponse incrementale si la sollicitation incrementale est completement definie en termes de deformations incrementales. Nous avons valide ce nouveau modele au niveau global et incremental de la sollicitation. Nous avons montre les performances du modele en le comparant au modele incremental de darve et aux essais experimentaux. Quelques problemes inherents a la stabilite des chemins de reponse sont discutes a la fin de cette partie. La seconde partie vise a integrer le nouveau modele dans un code de calcul par elements finis sic. Un algorithme de controle et d'adaptation de l'etape de chargement en temps reel est presente. Enfin, nous presentons diverses modelisations numeriques d'essais pressiometriques. Une analyse detaillee des chemins locaux est abordee, et nous comparons aussi nos resultats avec ceux obtenus avec le code gefdyn et avec les essais experimentaux
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Yesilkayali, Selin. "Integrated classification methods for spare parts : A case study on a mass production factory." Thesis, Mittuniversitetet, Institutionen för informationssystem och –teknologi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-39707.
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Inventory management is a complex system which involves different stakeholders from multiple areas in a company which creates a limitation when seeking information between involved staff. Having the right procedure of tracking regular and critical spare parts will give a better control and efficiency in the production process. It is important to have the right classification method to facilitate critical spare parts. The incorrect criteria classification can be achieved in case inventory management have the wrong systematic procedure. Classification methods have different purposes and achieve the highest utilization by combining a variety of methods. By integrating classification methods, set limits and combination of multiple criteria decision analysis can be performed. The study has conducted a case study to compare and evaluate the performance of inventory management in a trustworthy and efficient way. A theoretical framework is constructed with the intention on identify which classification methods can be combined and applied to a production factors criterion. Based on interviews with stakeholders from maintenance, warehouse, and production area related to spare parts and the company’s software system. Two perspectives were used to map the qualitative and quantitative measures. The results show 14 criteria were defined as parameters that measure the performance of criticality in spare parts. The conclusion of both perspectives suggests combining and implement an integration of AHP and ABC classification methods. A proof of concept is demonstrated on AHP analysis and ABC analysis to identify the critical spare parts and the criteria.
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Wong, Wing Hang. "TOWARDS BETTER OUTCOMES FOR FAMILIES WITH TRANSITION-AGE YOUTH OR YOUNG ADULTS WITH ASD: A MIXED METHODS STUDY FROM A PARENT’S PERSPECTIVE." UKnowledge, 2018. https://uknowledge.uky.edu/edp_etds/68.
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The after-high-school outcomes for individuals with autism spectrum disorder (ASD) and their families are less than desirable. The current study employed an exploratory sequential mixed methods design in order to enhance understanding of the family adaptation process during transition. First, a qualitative study was conducted in order to understand the stressors, external and internal support, coping strategies, and family adaptation outcomes during transition, from a parent’s perspective, using the ABCX model. Thirteen parents of adolescents and young adults with ASD were interviewed. These parents reported a continually high level of stress due to normative strains and ASD-related demands. They clearly described the tangible, emotional, informational, and internal resources both received and needed. Parents, as active agents in their children’s lives, have their own views towards transition, philosophy, and ways of coping. Even though many of them reported negative experiences, these parents also found new meanings and happiness in their lives.
Based on the literature review and the qualitative results, a quantitative study was then developed, which applied the ABCX model to understand the predictors of good parent transition outcomes and investigate the mediating mechanism between stressors and parent transition outcomes. At the indicator level, autism severity, mental health crisis/challenging behaviors, filial obligation, general social support, transition planning quality, parent-teacher alliance, parenting efficacy, problem-focused coping, avoidance-focused coping, and optimism were important predictors of the four benchmarks of parents’ outcomes (i.e., parents’ burden, parents’ transition experience, parents’ subjective health, and family quality of life). At the structural level, optimism, emotion-coping strategies, and resources mediated the relationships between stressors and parents’ outcomes. Research and practical applications are discussed.
Findings across the two studies led to identification of key factors that influence the outcomes of parents of adolescents and young adults with ASD, as well as an understanding of the complex relationships among the predictors. The results build upon existing empirical and theoretical work related to the transition of families of adolescents and young adults with ASD. Recommendations for future research and clinical practices are discussed.
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Rutkovskiy, Yaroslav. "A Novel Control Method for Grid Side Inverters Under Generalized Unbalanced Operating Conditions." Cleveland State University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=csu1610646102417883.
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Mihalec, Peter. "Návrh logistické koncepce vybraného výrobního úseku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377451.
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This diploma´s thesis is focused on design of the logistics concept of selected production section in manufacturing firm with using logistics method Just In Time. In analytical part is analysed current situation of managing material flows for selected production sections, ways of supplying production units and amount of stock which is stored in production areas. In proposal part are suggested some changes in various spheres along with new design of the logistics concept and possible economical contributions in case of applying this logistics concept.
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Hoff, Natasha Travenisk. "Integridade biótica dos ecossistemas na região do Arquipélago dos Alcatrazes, São Sebastião - SP." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/21/21134/tde-22092015-135056/.
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A Estação Ecológica (ESEC) Tupinambás, uma UC marinha de proteção integral, está localizada no litoral norte do estado de São Paulo (SP). Foi criada em 1987, sendo utilizada pela Marinha do Brasil para exercícios de tiro até recentemente no arquipélago dos Alcatrazes (São Sebastião, SP). Isto justifica a baixa quantidade de informações disponíveis sobre essa região. Através do levantamento de informações sobre a composição biológica, aspectos socioeconômicos e oceanográficos da área do arquipélago, da utilização de índices ecológicos (dominância, diversidade, riqueza e equabilidade) e multimétricos (Índice ABC e Índice de Integridade Biótica), e da elaboração da Carta de Sensibilidade Ambiental ao Derramamento de Óleo, verificou-se (1) a semelhança da composição ictiofaunística do arquipélago dos Alcatrazes em relação à Santos e São Sebastião, (2) se a região mantém a integridade biótica da ictiofauna mesmo localizando-se entre regiões impactadas, e (3) se o ponto mais sensível ecologicamente detectado pela carta SAO pode ser a área de maior suscetibilidade de ser atingida por um derramamento de óleo. Os dados analisados são provenientes de trabalhos pretéritos e coletas realizadas em setembro de 2011 e janeiro de 2014. A composição ictíica variou ao longo do tempo e períodos de coleta, respondendo à composição sedimentar e à variabilidade das propriedades hidrográficas. Foi constatada alta similaridade da ictiofauna do arquipélago com aquelas encontradas na plataforma continental de Santos e São Sebastião. Em relação à integridade biótica local, a partir da ictiofauna, as duas técnicas aplicadas refletiram o histórico no estado de conservação da ESEC, com a melhora dos índices ao longo do período estudado. A produção da carta SAO resultou em um produto único, que poderá auxiliar a gestão da UC e em planos de contenção, e em um compêndio das espécies encontradas na região, dentre as quais se encontram algumas endêmicas e muitas ameaçadas, segundo critérios nacionais e internacionais. Finalmente, espera-se que a alta biodiversidade do entorno do arquipélago, que representa uma vasta fonte de conhecimentos para o futuro, se encontre protegida pelo respeito à legislação e fiscalização da ESEC em que se encontra, pela Área Delta da Marinha do Brasil, e pela distância da costa e de fontes de contaminação.The Tupinambás Ecological Station (TES), a Marine Protected Area (MPA) of integral protection, is located on the northern coast of São Paulo state (SP). It was established in 1987 and it has been used by the Brazilian Navy for shooting practice until recently in the Alcatrazes archipelago (São Sebastião, SP). That accounts for the low amount of the available data in this region. Using information on the biological composition, socioeconomic and oceanographic aspects variables, combined with ecological (dominance, diversity, richness and evenness) and multimetric (ABC method and Biotic Integrity Index) indexes and the preparation of the Environmental Sensitivity Index (ESI) Map, we (1) assessed the similarity of the ichthyofauna of the Alcatrazes archipelago regarding compared to Santos and São Sebastião, (2) verified whether the region retains the ichthyofauna biotic integrity despite being located between affected regions and (3) verified whether the most ecologically sensitive region detected by the ESI map is the area most likely to be hit by an oil spill. The analyzed data come from previous works and samplings carried out in September 2011 and January 2014. The ichthyofauna varied over time and sampling points. Its distribution also reflected the sedimentary composition and the variability of hydrographic properties. High similarity between the ichthyofauna of the archipelago and those found on the continental shelf off Santos and São Sebastião. Regarding the biotic integrity, the two techniques applied reflected the conservation history of the TES, with an improvement in the indexes during the study period. The production of the ESI map resulted in an unique product that can assist in the management of the MPA and containment plans, and a species compendium found in the region, among which many of them are endemic and endangered, according to national and international classifications. Finally, it is expected that the high biodiversity of the archipelago surroundings, which still represents a vast source of knowledge for the future, is protected by the Delta Area of the Brazilian Navy, by the law that ensure the TES and by the distance from the coast.
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Vinberg, Karl, Jacob Holm, and Amer Basic. "Från periodisk inventering utan Pick By Voice till rullande inventering med Pick By Voice : En fallstudie på Företag X." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-96750.
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Titel: Från periodisk inventering utan Pick By Voice till rullande inventering med Pick By Voice - En fallstudie på Företag X Bakgrund och problem: Företag X har valt att implementera plocktekniken Pick By Voice, samtidigt som företaget ser över möjligheten att implementera en rullande inventering i samband med detta. Frågor som uppstår är vad lagar och praxis säger för området samt hur en möjlig implementering av rullande inventering bör se ut. Syfte: Syftet med uppsatsen är att genom en kvalitativ studie undersöka behovet av en ny inventeringsmetod genom en förstudie och därefter utveckla en inventeringsprocess passande efter Företag X förutsättningar. Denna inventeringsprocess ska kunna användas i samspel med Pick By Voice. Vidare är också att uppmuntra andra företag inom likartad bransch att se över sin nuvarande inventeringsmetod och om de kan implementera en liknande förändring av rullande inventering med Pick By Voice. Metod: Denna studie är en kvalitativ fallstudie. Insamlingen av empiri har skett genom utförandet av semistrukturerade och ostrukturerade intervjuer med företag och revisionsbyråer. Slutsats: En nu 65 år gammal skattelag säger att företag måste inventera sina lager minst en gång om året. Som en otillräcklig beskrivning av hur detta ska göras, samtidigt som lagerhanteringssystemet får ny utveckling, har detta lagt större vikt vid nuvarande praxis. Detta är särskilt så när ett företag implementerar en rullande inventeringsmetod. Viktiga steg i implementeringsprocessen bekräftas vara avgörande för företag att uppfylla. Dels för att lyckas med implementeringen, men också för att säkerställa en tillfredsställande inventeringsprocess och undvika att både misstag i implementerings- och inventeringssprocessen uppstår. Att kombinera den rullande inventeringen med röstplocktekniken Pick By Voice anses även det vara betydande för att reducera ytterligare misstag som förekommer eller kan förekomma i inventeringsprocessen. Hur frekvent företag bör inventera grundar sig i; vilken typ av marknad företaget är verksamt på, andelen misstag som uppstår i inventeringsprocessen och om fler antal inventeringar kan bidra till fler besparingar för företaget.Title: From periodic inventory without Pick By Voice to continuous inventory with Pick By Voice - A case study at Company X Background and problem: Company X has chosen to implement the Pick By Voice picking technology, while at the same time considering the possibility of implementing a continuous inventory in connection with this. Questions that arise are what the laws and practices say for this area and what a possible implementation of continuous inventory should look like. Purpose: The purpose of this thesis is to investigate the need for a new inventory method through a pilot study and then develop an inventory process suitable for Company X conditions. This inventory process should be used in interaction with Pick By Voice. Furthermore, other companies in similar industries are also encouraged to review their current inventory method and whether they can implement a similar change of continuous inventory with Pick By Voice. Method: This study is a qualitative case study. The collection of empirical data has been carried out through the conduct of semi structured and unstructured interviews with companies and accounting firms. Conclusion: A now 65 years old tax law says that companies need to count their inventory at least once a year. As there is an insufficient description of how this should be done, while also warehouse management system get new development, this has placed greater emphasis on current practice. This so, especially when a company is implementing a continuous inventory method with Pick By Voice. Important steps in the implementation process have been confirmed to be crucial to fulfil by the company. Especially in order to achieve a successful implementation of the process, ensure that the process fulfil its required satisfaction level and to avoid occurrence of mistakes in the implementation process as well as in the inventory process. The combination of continuous inventory and Pick By Voice is considered to be significant in the reduction of further mistakes that occur or can occur in the inventory process. The determination of the inventory frequency is dependent on; type of market that the company operates in, number of occurring mistakes in the inventory process and if an increase in number of inventory occasions can contribute to an increase in the savings.
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Yegros, Cuevas Liz Carolina. "O brasiguaio en la prensa: período de Fernando Lugo Mendéz (2008-2012)." Universidade Estadual do Oeste do Paraná, 2017. http://tede.unioeste.br/handle/tede/2976.
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The research analyzes the representations of the brasiguayos produced in the Paraguayan press in the period of the assumption of President Fernando Lugo Méndez, between the years of (2008-2012 until the coup), and years after his government. The period of government of Fernando Lugo is studied as in his leadership occurred several violence, real estate occupations and a constant struggle between peasants and large landowners: the Paraguayan press analyzed called them as "Brazilians in Paraguay". They quickly had their dismissal with a large majority supported by sectors of brasiguayos, since they saw the government as an obstacle to their development as an economic agent and also testify that they lived in total abandonment during his government (indications). The question that directs the research is: Who are the brasiguayos transmitted in the two newspapers? As a methodological support we have the paradigm of Carlos Ginzburg that takes main attention in the individual appearance, in the indications and thus its influence is qualitative. As a bibliography, we use the contributions of Leandro Baller (Jose Luis Albuquerque, Paraguayan and "Brasiguayo" peasants on the eastern border of Paraguay), Henrique Da Silva (frontiers, advantages and peculiarities of Teuto-Brasiguaya colonization), The Paraguayan Encyclopedia, among other researchers of expressive contribution. These narratives of the authors, in agreement or not with the indications of the newspapers. It shows that the difficulties of these Brazilians are shown in the obtaining of legal titles of their properties that often walks to the fight with peasants and Paraguayan carperos. We note that both specialists in the brasiguaya theme and the two newspapers present the theme of "identity" that is present with the confrontation of "I" and "other." Therefore, it is understandable the manifestation of a national identity and the barrier of adaptation by the other. In this way, it is sought to understand how is the treatment given to the brasiguayos in the newspapers of ABC Color and Last Hour in Paraguay reinforcing the idea that the term itself receives several meanings because they are dynamic actors.
A pesquisa analisa as representações sobre os brasiguaios produzidas pela imprensa paraguaia no período da assunção do presidente Fernando Lugo Mendéz, entre os anos de (2008- 2012 até o golpe de Estado), e anos posteriores ao seu governo. Estuda-se o governo de Fernando Lugo devido que na sua liderança ocorreram várias violências, ocupações de imóveis e uma luta incessante entre os camponeses e grandes latifundiários de terras: a imprensa paraguaia analisada os nomeia como “brasileiros no Paraguai”. Consequentemente se tem a sua destituição em sua grande parte apoiada por setores de brasiguaios, já que viam o governo como obstáculo para seu desenvolvimento como agente econômico e também porque viviam em total abandono durante o seu governo (indícios). A pergunta que norteia a pesquisa. Quem são os brasiguaios veiculados nos dois jornais? Como base metodológica temos o paradigma Indiciário de Carlo Ginzburg que presta principal atenção na aparência individual, nos indícios. Como referenciais, utilizam-se as contribuições de Leandro Baller (brasiguaio ator indefinido), Jose L. Albuquerque (Campesinos paraguayos y “brasiguayos” en la frontera este del Paraguay), Henrique Da Silva (fronteireiros. Vantagens e peculiaridades da colonização teuto-brasiguaia), a Enciclopedia Paraguaia, entre outros pesquisadores de expressiva contribuição. Estas narrativas dos autores, em concordância o não com os indícios dos jornais demonstram que as dificuldades destes brasileiros, brasiguaios se veem na obtenção dos títulos legais das suas propriedades que encaminha muitas vezes a briga com camponeses ou carperos paraguaios. Notamos que tanto os especialistas da temática brasiguaia como os dois jornais apresentam o tema da “identidade” que se faz presente com o confronto do “eu” e o “outro”. Portanto, é compreensível a manifestação de uma identidade nacional e a barreira de adaptação pelo outro. Desta forma pretende-se compreender como é o tratamento dado aos brasiguaios nos Jornais ABC Color e Última Hora no Paraguai reforçando a ideia de que o termo em si recobra vários significados porque são atores dinâmicos.
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Zowid, Fauzi Mohammed. "Development and performance evaluation of multi-criteria inventory classification methods." Thesis, Bordeaux, 2020. http://www.theses.fr/2020BORD0331.
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Cette thèse traite du problème de la classification des produits dans les systèmes de gestion de stock. Plus précisément, elle vise à proposer de nouvelles méthodes de classification pour résoudre le problème de la classification multicritères des produits en stock (MCIC). Actuellement, la méthode ABC de classification des produits en stock est largement utilisée pour rationaliser les systèmes de gestion de stock composés de milliers de produits (SKU). Les méthodes de classification des stocks ABC à un seul critère sont souvent utilisées dans la pratique et, récemment, les MCIC ont également attiré l’attention des chercheurs et des industriels. En ce qui concerne les méthodes multicritères MCIC, un grand nombre de méthodes ont été développées dans la littérature, appartenant à trois approches principales, à savoir: (1) l'approche à base de Machine Learning (ML), (2) programmation mathématique (MP), et (3) multicritères d’aide à la décision (MCDM). Dans ML, de nombreuses méthodes de type ML supervisé ont été proposées ainsi qu'un certain nombre de méthodes hybrides. Cependant, à notre connaissance, très peu d'études de recherche ont envisagé le type ML non supervisé. Concernant les approches de type MP, un certain nombre de méthodes ont été développées en utilisant la programmation linéaire et non linéaire, telles que les méthodes Ng et ZF. Cependant, la plupart de ces méthodes doivent encore être améliorées pour en limiter les inconvénients. Sur MCDM, plusieurs méthodes ont été proposées pour fournir des classifications ABC, y compris la méthode TOPSIS (technique for order preference by similarity to ideal solution), qui est bien connue pour son attractivité et son utilisation, ainsi que certaines méthodes hybrides combinées avec TOPSIS. Il convient de noter que la plupart des études publiées se sont uniquement concentrées sur la proposition de méthodes de classification pour classer les SKUs dans un système de gestion de stock avec un intérêt limité par rapport à l'objectif initial et le plus important de notre travail, qui est la performance en termes de coûts et de niveau de service de la méthode proposée. De plus, la plupart des études existantes n'ont pas considéré des systèmes de gestion de stock avec un grand nombre de données réelles (un grand nombre de références) pour évaluer empiriquement leurs performances et recommander l'utilisation d’une méthode particulière pour des mises en pratique réelles. Ainsi, cette thèse propose d'abord d'évaluer la performance (coût et service) des méthodes MCIC existantes et de proposer diverses méthodes de classification alternatives qui réduisent les coûts et conduisent à des niveaux de service plus élevés. Plus précisément, trois méthodes de type ML non supervisées sont proposées et analysées : Agglomerative hierarchical clustering, Gaussian mixture model et K-means. En outre, d'autres méthodes hybrides dans les approches de type MP et MCDM sont également développées. Ces méthodes proposées représentent une hybridation des méthodes TOPSIS et Ng avec la méthode Triangular distribution, la méthode Simple additive weighting (SAW) et la méthode Multi-Objective Optimization Method by Ratio Analysis (MOORA). Pour mener nos recherches, la thèse analyse empiriquement les performances des méthodes considérées au moyen de deux jeux de données. Le premier jeu de données est un jeu de données benchmark qui provient d’une unité d’hôpital, souvent utilisé dans la littérature traitant des méthodes MCIC, composé de 47 SKUs. Le deuxième jeu de données se compose de 9086 SKUs et provient d'un détaillant aux Pays-Bas qui vend des produits de bricolage. Les performances des méthodes proposées sont comparées à celles des méthodes de classification MCIC existantes dans la littérature. Les résultats empiriques révèlent que les méthodes proposées donnent des performances prometteuses en conduisant à une plus grande efficacité combinée service-coût, notamment pour le second jeu de données très significatifThis thesis deals with the issue of inventory classification within supply chains. More specifically, it aims to provide new alternative classification methods to address the multi-criteria inventory classification (MCIC) problem. It is well known that the ABC inventory classification technique is widely used to streamline inventory systems composed of thousands of stock-keeping-units (SKUs). Single-criterion inventory classification (SCIC) methods are often used in practice and recently MCIC techniques have also attracted researchers and practitioners. With regard to the MCIC techniques, large number of studies have been developed that belong to three main approaches, namely: (1) the machine learning (ML), (2) the mathematical programming (MP), and (3) the multi-criteria decision making (MCDM). On the ML approach, many research methods belonging to the supervised ML type have been proposed as well as a number of hybrid methods. However, to the best of our knowledge, very few research studies have considered the unsupervised ML type. On the MP approach, a number of methods have been developed using linear and non-linear programming, such as the Ng and the ZF methods. Yet, most of these developed methods still can be granted more attentions for more improvements and shortcomings reduction. On the MCDM approach, several methods have been proposed to provide ABC classifications, including the TOPSIS (technique for order preference by similarity to ideal solution) method, which is well known for its wide attractiveness and utilization, as well as some hybrid TOPSIS methods.It is worth noting that most of the published studies have only focused on providing classification methods to rank the SKUs in an inventory system without any interest in the original and most important goal of this exercise, which is achieving a combined service-cost inventory performance, i.e. the maximization of service levels and the minimization of inventory costs. Moreover, most of the existing studies have not considered large and real-life datasets to recommend the run of MCIC technique for real life implementations. Thus, this thesis proposes first to evaluate the inventory performance (cost and service) of existing MCIC methods and to provide various alternative classification methods that lead to higher service and cost performance. More specifically, three unsupervised machine learning methods are proposed and analyzed: the Agglomerative hierarchical clustering, the Gaussian mixture model and K-means. In addition, other hybrid methods within the MP and MCDM approaches are also developed. These proposed methods represent a hybridization of the TOPSIS and Ng methods with the triangular distribution, the Simple additive weighting (SAW) and the Multi-objective optimization method by ratio analysis (MOORA).To conduct our research, the thesis empirically analyzes the performance of the proposed methods by means of two datasets containing more than nine thousand SKUs. The first dataset is a benchmark dataset originating from a Hospital Respiratory Theory Unit, often used in the literature dealing with the MCIC methods, composed of 47 SKUs. The second dataset consists of 9,086 SKUs and coming from a retailer in the Netherlands. The performances of the proposed methods are compared to that of existing MCIC classification methods in the literature. The empirical results reveal that the proposed methods can carry promising performances by leading to a higher combined service-cost efficiency
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Abrahamsson, Emilie. "Relationen mellan kalkyleringsmetoder, Lean och produktionsflöden av kundanpassad karaktär : Hur kostnadsprecisionen i förkalkyleringen i denna typ av produktion kan ökas samt vilken kalkyleringsmetod som passar bäst." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20442.
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Då tillverkningsindustrin går mot en högre grad av kundanpassning och implementering av Lean, samtidigt som föråldrade traditionella kalkyleringsmetoder fortfarande används i moderna industriföretag, är det intressant att utreda relationerna mellan produktionsflöden av kundanpassad karaktär, Lean samt olika kalkyleringsmetoder. Syftet är att öka kostnadsprecisionen i förkalkylen för ett produktionsflöde av kundanpassad och Lean karaktär och beskriva en generaliserbar arbetsprocess för detta. Syftet är även att ta fram generella rekommendationer för val av kalkyleringsmetod genom att utifrån denna produktions karaktär genomföra en jämförande analys av kalkyleringsmetoder (traditionella kalkylmetoder, ABC och kalkylering enligt Lean). Genom en litteraturstudie samt en fallstudie av ett produktionsflöde med många varianter och inslag av Lean har båda syftena uppfyllts. Fallstudien har utförts genom intervjuer och observationer. Problem och positiva faktorer som enligt litteratur karaktäriserar produktion av kundanpassade produkter har även återfunnits på fallföretaget. Det sambandet har kunnat användas för att stödja analysen av relationerna. Relationerna mellan kalkyleringsmetoder, Lean samt produktionsflöden av kundanpassad karaktär har analyserats genom att jämföra litteratur och resultat från fallstudien. Det framkom att Value Stream Costing (VSC) är den mest lämpliga kalkyleringsmetoden för produktionsflöden med kundanpassade produkter som uppnått en hög mognadsgrad av Lean. Förkalkyleringen på fallföretaget är beroende av tillförlitliga operationstider, vilket tagits fram på fallföretaget samtidigt som en generell arbetsprocess utarbetats. Operationstiderna togs i detta fall fram genom videoupptagning av produktionsmomenten samt efterföljande analys i mjukvaran AviX. Genom att följa den generella arbetsprocessen som utarbetats erhålls både ett bra underlag till förkalkylering samt ständiga förbättringar i produktionsflödet. Eftersom forskning visar att Lean bör implementeras i hela organisationen om full fördel med Lean ska uppnås, kan VSC vara en utmärkt kalkyleringsmetod för att komma ifrån föråldrade, traditionella kalkyleringsmetoder samtidigt som denna kalkyleringsmetod förenklar kalkylering i produktion av kundanpassad karaktär.Since the manufacturing industry is heading for a higher level of customization and implementation of Lean, at the same time as outmoded traditional costing methods is still used in modern industrial organizations, it is interesting to explore the relations between production flows of customized character, Lean and different costing methods. The purpose of this thesis is to increase the cost precision in the preliminary calculation for a product flow of customer adapted and Lean character, and to describe a generalizable work process for this. The purpose is also to develop general recommendations regarding the choice of costing methods by, on a basis of the character of this production, a comparative analysis of costing methods (traditional costing methods, ABC and Lean accounting/VSC). Through a literature study and a case study of a production flow with a high level of variety and influence from Lean, both of the purposes has been fulfilled. The case study has been accomplished through interviews and observations. Problems and positive elements that according to literature characterize the production of customized products have also been found in the case company. That connection has been used to support the analysis of the relations. The relations between costing methods, Lean and production flows of customized character has been analyzed through a comparison between findings in literature and results from the case study. It has been found that Value Stream Costing (VSC) is the most appropriate costing method for production flows of customized products that has reached a high maturity level of Lean. The preliminary costing is dependent on reliable operation times which have been produced on the case study company, while a general work process has been developed. The operation times were in this case identified through video recordings of the production moments and a following analysis in the software AviX. By following the general work process that has been developed, useful material for preliminary costing and continuous improvements in the production flow will be obtained. Since research is showing that Lean should be implemented in the whole organization if full advantages of Lean shall be obtained, VSC is found to be an ideal costing method to replace outmoded, traditional costing methods at the same time as this costing method simplifies costing in production flows of customized character.
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Abd, Rahim Munirah Sufiyah [Verfasser], Sonja A. [Akademischer Betreuer] Dames, Bernd [Gutachter] Reif, and Sonja A. [Gutachter] Dames. "Characterization of the structure, dynamics and immersion properties of the membrane-associating FATC domain of ataxia telangiectasia mutated by solution NMR spectroscopy and complementary methods / Munirah Sufiyah Abd Rahim ; Gutachter: Bernd Reif, Sonja A. Dames ; Betreuer: Sonja A. Dames." München : Universitätsbibliothek der TU München, 2019. http://d-nb.info/1182536360/34.
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Lu, Ruijin. "Scalable Estimation and Testing for Complex, High-Dimensional Data." Diss., Virginia Tech, 2019. http://hdl.handle.net/10919/93223.
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With modern high-throughput technologies, scientists can now collect high-dimensional data of various forms, including brain images, medical spectrum curves, engineering signals, etc. These data provide a rich source of information on disease development, cell evolvement, engineering systems, and many other scientific phenomena. To achieve a clearer understanding of the underlying mechanism, one needs a fast and reliable analytical approach to extract useful information from the wealth of data. The goal of this dissertation is to develop novel methods that enable scalable estimation, testing, and analysis of complex, high-dimensional data. It contains three parts: parameter estimation based on complex data, powerful testing of functional data, and the analysis of functional data supported on manifolds. The first part focuses on a family of parameter estimation problems in which the relationship between data and the underlying parameters cannot be explicitly specified using a likelihood function. We introduce a wavelet-based approximate Bayesian computation approach that is likelihood-free and computationally scalable. This approach will be applied to two applications: estimating mutation rates of a generalized birth-death process based on fluctuation experimental data and estimating the parameters of targets based on foliage echoes. The second part focuses on functional testing. We consider using multiple testing in basis-space via p-value guided compression. Our theoretical results demonstrate that, under regularity conditions, the Westfall-Young randomization test in basis space achieves strong control of family-wise error rate and asymptotic optimality. Furthermore, appropriate compression in basis space leads to improved power as compared to point-wise testing in data domain or basis-space testing without compression. The effectiveness of the proposed procedure is demonstrated through two applications: the detection of regions of spectral curves associated with pre-cancer using 1-dimensional fluorescence spectroscopy data and the detection of disease-related regions using 3-dimensional Alzheimer's Disease neuroimaging data. The third part focuses on analyzing data measured on the cortical surfaces of monkeys' brains during their early development, and subjects are measured on misaligned time markers. In this analysis, we examine the asymmetric patterns and increase/decrease trend in the monkeys' brains across time.Doctor of Philosophy
With modern high-throughput technologies, scientists can now collect high-dimensional data of various forms, including brain images, medical spectrum curves, engineering signals, and biological measurements. These data provide a rich source of information on disease development, engineering systems, and many other scientific phenomena. The goal of this dissertation is to develop novel methods that enable scalable estimation, testing, and analysis of complex, high-dimensional data. It contains three parts: parameter estimation based on complex biological and engineering data, powerful testing of high-dimensional functional data, and the analysis of functional data supported on manifolds. The first part focuses on a family of parameter estimation problems in which the relationship between data and the underlying parameters cannot be explicitly specified using a likelihood function. We introduce a computation-based statistical approach that achieves efficient parameter estimation scalable to high-dimensional functional data. The second part focuses on developing a powerful testing method for functional data that can be used to detect important regions. We will show nice properties of our approach. The effectiveness of this testing approach will be demonstrated using two applications: the detection of regions of the spectrum that are related to pre-cancer using fluorescence spectroscopy data and the detection of disease-related regions using brain image data. The third part focuses on analyzing brain cortical thickness data, measured on the cortical surfaces of monkeys’ brains during early development. Subjects are measured on misaligned time-markers. By using functional data estimation and testing approach, we are able to: (1) identify asymmetric regions between their right and left brains across time, and (2) identify spatial regions on the cortical surface that reflect increase or decrease in cortical measurements over time.
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Råstrander, Frida, and Linnea Hejdenberg. "Lagerstyrning – Förståelse är grunden till förbättring : Utformning av en teoretisk lagerstyrningsmodell för att skapa förståelse för hur lageromsättningshastigheten kan öka samt applicering av denna på Sandviks produktionsavdelning i Svedala för att identifiera möjliga förbättringar." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53212.
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Bakgrund: För företag som håller lager är en viktig faktor för att lyckas öka effektiviteten att arbeta med lagerstyrning. Lagerstyrning handlar om planering och kontroll av lagret för att kunna serva kunderna och produktionen. Inom lagerstyrning är det viktigt att företag fattar beslut gällande vilken orderkvantitet som ska beställas samt när ordern ska läggas för att finnas tillgänglig på lagret vid rätt tidpunkt. Företag kan använda sig av säkerhetslager vid styrning av sitt lager för att försäkra sig om att de kan hantera osäkerheter i efterfrågan och produktion. Syfte: Syftet med studien är att utifrån analys av lagerstyrningsteori utforma en teoretisk lagerstyrningsmodell för att skapa förståelse för hur lageromsättningshastigheten kan öka. Vidare ska den framtagna modellen empiriskt appliceras på Sandviks produktionsavdelning i Svedalas aktuella artiklar för att identifiera möjliga förbättringar. Metod: Studien har genomförts som en fallstudie på Sandviks produktionsavdelning i Svedala baserat på en teoretisk framtagen lagerstyrningsmodell. Teoriinsamlingen till utformandet av den teoretiska lagerstyrningsmodellen har inhämtats via facklitteratur och vetenskapliga artiklar. Empiriinsamlingen har gjorts med hjälp av intervjuer och numerisk data. Både teori och empiri har sedan analyserats utifrån ett kvalitativt tillvägagångssätt. Avslutande kommentarer: Den framtagna teoretiska lagerstyrningsmodellen börjar med att presentera kriterier som påverkar lageromsättningshastigheten, sedan presenteras steg för att genomföra en ABC-klassificering och slutligen presenteras olika lagerstyrningsmetoder för att bestämma hur orderläggningen ska ske samt hur stortivsäkerhetslagret ska vara. Den teoretiska lagerstyrningsmodellen är pedagogisk och tydlig för att skapa förståelse hos företag om hur de kan öka sin lageromsättningshastighet. Lagerstyrningen som formades utifrån den teoretiska lagerstyrningsmodellen för Sandviks produktionsavdelning i Svedala bestod av orderläggningsmetoderna lot-for-lot, uppskattad orderkvantitet och täcktidplanering samt säkerhetslager baserat på manuella bedömningar och baserat på ledtidsförbrukningen. Med hjälp av denna lagerstyrning ska de proaktivt undvika föråldrat och långsamtgående lager i framtiden.Background: In order to increase the efficiency for companies that keep inventory, they need to work with inventory control. Inventory control regards planning and control of the inventory to increase customer and production service. Within inventory control, it is important that companies make decisions regarding the quantity to be ordered and when the order will be added to be available in the warehouse at the right time. Companies can use safety stock to ensure that they can deal with uncertainties in demand and production. Purpose: The purpose of this study is, based on analysis of inventory control theory, to design a theoretical model of inventory control to create an understanding for how the inventory turnover may increase. Furthermore, the theoretical model will be empirically applied to Sandvik's production department of Svedala's current articles to indicate improvements. Method: The study has been made as a case study at Sandvik´s production department in Svedala, based on a developed theoretical model of inventory control. Theory collection to the design of the theoretical model of inventory control has been obtained through professional literature and scientific articles. Empirical data has been collected through interviews and numerical data. Both theory and empirical data have been analyzed from a qualitative approach. Concluding remarks: The designed theoretical model of inventory includes criteria that affect inventory turnover, the steps to implement an ABC classification and various inventory control methods to determine how the placement of orders should be implemented and the amount of safety stock that should be held. The theoretical model vi of inventory control is pedagogical and clear to create an understanding regarding how companies can increase their inventory turnover. The inventory control that was formed for Sandvik´s production department in Svedala, on the basis of the theoretical model of inventory control, consisted of the ordering methods, lot-for-lot, estimated order quantity and cover-time planning. The methods for safety stock were safety stock based on manual assessments and on lead time consumptions. With this control Sandvik´s production department in Svedala, proactively can avoid obsolete and slow moving inventory in the future
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Stoehr, Julien. "Méthodes d'inférence statistique pour champs de Gibbs." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTS132/document.
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La constante de normalisation des champs de Markov se présente sous la forme d'une intégrale hautement multidimensionnelle et ne peut être calculée par des méthodes analytiques ou numériques standard. Cela constitue une difficulté majeure pour l'estimation des paramètres ou la sélection de modèle. Pour approcher la loi a posteriori des paramètres lorsque le champ de Markov est observé, nous remplaçons la vraisemblance par une vraisemblance composite, c'est à dire un produit de lois marginales ou conditionnelles du modèle, peu coûteuses à calculer. Nous proposons une correction de la vraisemblance composite basée sur une modification de la courbure au maximum afin de ne pas sous-estimer la variance de la loi a posteriori. Ensuite, nous proposons de choisir entre différents modèles de champs de Markov cachés avec des méthodes bayésiennes approchées (ABC, Approximate Bayesian Computation), qui comparent les données observées à de nombreuses simulations de Monte-Carlo au travers de statistiques résumées. Afin de pallier l'absence de statistiques exhaustives pour ce choix de modèle, des statistiques résumées basées sur les composantes connexes des graphes de dépendance des modèles en compétition sont introduites. Leur efficacité est étudiée à l'aide d'un taux d'erreur conditionnel original mesurant la puissance locale de ces statistiques à discriminer les modèles. Nous montrons alors que nous pouvons diminuer sensiblement le nombre de simulations requises tout en améliorant la qualité de décision, et utilisons cette erreur locale pour construire une procédure ABC qui adapte le vecteur de statistiques résumés aux données observées. Enfin, pour contourner le calcul impossible de la vraisemblance dans le critère BIC (Bayesian Information Criterion) de choix de modèle, nous étendons les approches champs moyens en substituant la vraisemblance par des produits de distributions de vecteurs aléatoires, à savoir des blocs du champ. Le critère BLIC (Block Likelihood Information Criterion), que nous en déduisons, permet de répondre à des questions de choix de modèle plus large que les méthodes ABC, en particulier le choix conjoint de la structure de dépendance et du nombre d'états latents. Nous étudions donc les performances de BLIC dans une optique de segmentation d'imagesDue to the Markovian dependence structure, the normalizing constant of Markov random fields cannot be computed with standard analytical or numerical methods. This forms a central issue in terms of parameter inference or model selection as the computation of the likelihood is an integral part of the procedure. When the Markov random field is directly observed, we propose to estimate the posterior distribution of model parameters by replacing the likelihood with a composite likelihood, that is a product of marginal or conditional distributions of the model easy to compute. Our first contribution is to correct the posterior distribution resulting from using a misspecified likelihood function by modifying the curvature at the mode in order to avoid overly precise posterior parameters.In a second part we suggest to perform model selection between hidden Markov random fields with approximate Bayesian computation (ABC) algorithms that compare the observed data and many Monte-Carlo simulations through summary statistics. To make up for the absence of sufficient statistics with regard to this model choice, we introduce summary statistics based on the connected components of the dependency graph of each model in competition. We assess their efficiency using a novel conditional misclassification rate that evaluates their local power to discriminate between models. We set up an efficient procedure that reduces the computational cost while improving the quality of decision and using this local error rate we build up an ABC procedure that adapts the summary statistics to the observed data.In a last part, in order to circumvent the computation of the intractable likelihood in the Bayesian Information Criterion (BIC), we extend the mean field approaches by replacing the likelihood with a product of distributions of random vectors, namely blocks of the lattice. On that basis, we derive BLIC (Block Likelihood Information Criterion) that answers model choice questions of a wider scope than ABC, such as the joint selection of the dependency structure and the number of latent states. We study the performances of BLIC in terms of image segmentation
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Krieger, Sören, Jérémy Bellina, Olegs Bodins, and Mathilde Olivier. "Managing upstream supply chain in order to decrease inventory level : A case study on the paper merchant Papyrus Sweden." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-27636.
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Business Administration, Business Process and Supply Chain Management Degree Project (master), 15 higher education points, 4FE06E, Spring 2013 Authors: Jeremy Bellina, Olegs Bodins, Soeren Krieger and Mathilde Olivier Tutor: Roger Stokkedal Title: Managing Upstream Supply Chain in Order to Decrease Inventory Level: A Case Study on the Paper Merchant Papyrus Sweden. Background: The research is based on Papyrus Sweden, a paper merchant, which is facing a decrease in the demand of paper products. It was identified that inventory level reduction is now crucial for the company in order to stay in the market. Therefore, Papyrus Sweden is focused on inventory level and tied-up capital reduction in order to decrease costs and increase net profit. Purpose: This thesis aims to analyze the current situation in Papyrus Sweden in terms of inventory level and activities related to suppliers, and prepare recommendations which could help Papyrus Sweden to reduce its inventory level. Method: The data has been collected through interviews with managers from the supply chain department as well as through a data sample from Papyrus Sweden database given to the researchers. All data was analyzed and compared with the literature review. Data received from the database was processed and transformed in Microsoft Excel in order to make the analysis. Results: The analysis identifies issues in material planning methods, safety stock calculation, ABC-XYZ classification and forecast calculation, on which Papyrus Sweden could act in order to decrease its inventory level. Furthermore, the researchers identify two solutions Papyrus Sweden could implement with its suppliers in order to reduce inventory level which are a Service Level Agreement and a Vendor Managed Inventory system. Keywords: inventory level, material planning method, safety stock, ABC-XYZ classification, forecast calculation, replenishment lead time, supplier relationship, information sharing, Service Level Agreement (SLA), Vendor Managed Inventory (VMI) and Collaborative planning, forecast and replenishment system (CPFR).
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Vašíček, Patrik. "Hodnocení finanční situace společnosti LUX-IDent s.r.o. a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241125.
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This diploma’s thesis deals with analysing the financial situation of LUX-IDent s.r.o. for the period of 2011 – 2015. The evaluation will use the methods and indicators of financial analysis. The proposed recommendations are based on the results of the financial analysis which will help improve the overall financial position and stability of the company.
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BENEŠOVÁ, Lenka. "Řízení nákladů ve vybraném podniku." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-175745.
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Thesis focuses on cost management in chosen company. Theoretical part of thesis specifies costs and breakdown of costs. Subsequently, thesis analyzes calculation issue and used methods. Practical part of thesis characterizes chosen company from printing production sec-tor. Afterwards, the thesis analyzes methods of cost evidence, which company uses as a basis for price calculation of its production. To set the price correctly, company needs documentation that records important data about monitored facts. Subsequently, standard calculation procedure on a chosen contract is described. Thesis then presents analysis of enumeration with stated preliminary calculation and resulting calculation. Afterwards, the thesis evaluates used method and presents resulting calculation using ABC method with focus on administrative costs. After analysis of new calculation method thesis describes pros and cons of both used methods. Practical part ends with an example of ABC model implementation. Conclusion includes summary of results, answering the hypotheses and possible recommendations.