Computer aided learning for entry level accountancy students

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Comprehensive use of 6G cellular technology accounting activity costs and cyber security

The purpose of this study was in the research of prospects for simultaneous use of 6G generation cellular communications for the purposes of automatization of cost accounting of the activity of enterprises of various branches and cybersecurity of accounting information. The theoretical and methodological aspects of the use of 6G cellular network technologies for accounting and cybersecurity purposes have been studied on the basis of general research methods – institutional and innovative; economic and mathematical methods of analysis using Excel spreadsheets were used to predict the pace of implementation of cellular communication of new generations; to determine perspective areas of use of 6G technology – methods of bibliographic and comparative analysis using the information resource "ResearchGate". The methods of permanent collection and transmission of accounting data about the production process and the procedure for monitoring the stay of employees or outsiders at the workplace using production equipment connected to the 6G cellular network has been developed. The procedure for combining the functional abilities of Global Positioning System (GPS) and cellular positioning (mobile subscribers) for accounting of transport costs and control over the movement and economic use of vehicles has been proposed.The procedure for combining unmanned aerial vehicles in a cluster on the basis of 6G communication with the purpose of aerovisual surveillance of agricultural and construction activities for automated accounting of production costs and prevention of unauthorized getting into an enterprise of persons (drones). The methods for determining the cost of rental space from the lessor based on counting the popularity among visitors and identifying offenders (thieves of information and material resources) through automated monitoring of the location of 6G cellular subscribers. The practical implementation of the developments presented in the article on the use of 6G cellular technologies will contribute to reliable costing and accounting of production costs of production, agricultural, construction, trade activities in combination with effective cyber protection of enterprises in preventing and detecting violators of information and territorial security. Further research is needed on the methods of management of business entities on the basis of accounting information obtained with the use of 6G cellular network technology

The application of knowledge based systems to the abstraction of design and costing rules in bespoke pipe jointing systems

This thesis presents the work undertaken in the creation of a knowledge based system aimed at facilitating the design and cost estimation of bespoke pipe jointing systems. An overview of the problem domain is provided and the findings from a literature review on knowledge based systems and applications in manufacturing were used to provide initial guidance to the research. The overall investigation and development process involved the abstraction of design and costing rules from domain experts using a sub-set of the techniques reviewed and the development and implementation of the knowledge based system using an expert system approach, the soft systems methodology (SSM) and the system development lifecycle methodology. Based on the abstracted design and costing rules, the developed system automates the design of pipe jointing systems, and facilitates cost estimation process within third party configuration software. The developed system was validated using two case studies and was shown to provide the required outputs

analysis of the requirements of an early life cycle cost estimation tool an industrial survey

Abstract Cost estimation is a critical issue for many companies concerning both offers generation and company strategic evaluations. In this paper, a framework for early cost estimation has been proposed to some firms for an assessment of its main features. The aim of the industrial survey is to promote a discussion on the needs and the expectations regarding cost estimation in order to obtain feedbacks to be addresses in the implementation of a software tool. Gather data has led to a ranking of the main characteristics the tool should have

Knowledge representation and re-use in FMEA

The research described in this paper addresses the ability rapidly and easily to create product variants through the capture and re-use of design and manufacturing knowledge. New methodologies are envisaged that enable companies to anticipate problems before they occur, thus transferring them from ‘reactive’ to ‘predictive’. The implementation of predictive design represents the crucial move from standard parts to standard knowledge constructs. Standard parts can be used in any application that requires a defined function where the shape and properties do not need to be altered. However, standard knowledge constructs can provide parts that can be used wherever the function is required. Examples of the technique are presented from recently completed research concerning FMEA applied to electronic products

digitalization technologies for industrial sustainability

Abstract Digital technologies are shown to perform a potential role in developing a resource efficient industrial base. The effective adoption of them can help to deliver reduced costs and improve the flexibility and sustainability of manufacturing systems. However, these positive benefits are far from guaranteed and the way in which digital technologies favor the transition towards sustainable manufacturing systems has not been analyzed in detail yet, so more conceptual and empirical investigations are required in this field. This paper develops a conceptual framework, which explains the potential significance of using digital technologies toward efficiency, resilience and sustainability. It also includes evidence from various case studies, which illustrate the core technologies which can potentiality contribute to a sustainable industrial future. The findings show some impressive results concerning the sustainable implications of the digitalization of manufacturing processes. If the predicted benefits can be achieved through digital technologies, they could massively impact on sustainability

Information Technology Sophistication in Hospitals: A Field Study in Quebec

The Quebec health sector has been experiencing a period of great turmoil over the last five years. Among other institutions, hospitals are faced with huge pressures from government funding cuts. Several empirical studies in the information systems field have shown that the use of computer-based information systems could have positive impacts on organizational performance. Many agree to say that health care institutions are no exceptions. But if one wishes to identify the effects of IT on the delivery of care, one must be able to characterize IT for operationalization purposes. The objective of this research project is twofold. Our first aim consists in developing and validating a measurement instrument of IT sophistication in hospitals. Such instrument should provide hospital managers with a diagnostic tool capable of indicating the profile of their respective institutions in regard to IT use and comparing this profile to those of other similar health institutions. In this line of thought, our second objective consists in presenting the IT sophistication profile of Quebec hospitals. Le secteur de la santé au Québec vit à l'heure des grands bouleversements. Plusieurs s'entendent à dire que les hôpitaux n'ont d'autre alternative que de faire appel aux technologies de pointe afin d'assurer un niveau de qualité des soins adéquat tout en minimisant les coûts associés à ces mêmes soins. Or, si l'on veut identifier les effets de la TI sur la performance des hôpitaux, il faut être capable de définir cette TI en tant que construit et caractériser cette dernière dans un but d'opérationalisation en tant que variable indépendante, dépendante ou modératrice dans un cadre conceptuel de recherche. Cette étude vise deux objectifs particuliers. Le premier consiste à développer un questionnaire mesurant le degré de sophistication des TI en milieu hospitalier et à le valider auprès de la population des hôpitaux québécois. Notre second objectif est de présenter, de façon sommaire, le profil des hôpitaux du Québec en matière de sophistication des TI.IT sophistication, measurement instrument, hospital information systems, Sophistication des TI, instrument de mesure, SI en milieu hospitalier

Cost engineering for manufacturing: current and future research

The article aims to identify the scientific challenges and point out future research directions on Cost Engineering. The research areas covered in this article include Design Cost; Manufacturing Cost; Operating Cost; Life Cycle Cost; Risk and Uncertainty management and Affordability Engineering. Collected information at the Academic Forum on Cost Engineering held at Cranfield University in 2008 and further literature review findings are presented. The forum set the scope of the Cost Engineering research, a brainstorming was held on the forum and literatures were further reviewed to understand the current and future practices in cost engineering. The main benefits of the article include coverage of the current research on cost engineering from different perspectives and the future research areas on Cost Engineering