Principles of factory cost keeping

The book is offered to those interested along cost accounting lines, with the hope that it may help to a clearer understanding of the true aims of this important branch of accounting science

Multi-paradigm modelling for cyber–physical systems: a descriptive framework

The complexity of cyber–physical systems (CPSS) is commonly addressed through complex workflows, involving models in a plethora of different formalisms, each with their own methods, techniques, and tools. Some workflow patterns, combined with particular types of formalisms and operations on models in these formalisms, are used successfully in engineering practice. To identify and reuse them, we refer to these combinations of workflow and formalism patterns as modelling paradigms. This paper proposes a unifying (Descriptive) Framework to describe these paradigms, as well as their combinations. This work is set in the context of Multi-Paradigm Modelling (MPM), which is based on the principle to model every part and aspect of a system explicitly, at the most appropriate level(s) of abstraction, using the most appropriate modelling formalism(s) and workflows. The purpose of the Descriptive Framework presented in this paper is to serve as a basis to reason about these formalisms, workflows, and their combinations. One crucial part of the framework is the ability to capture the structural essence of a paradigm through the concept of a paradigmatic structure. This is illustrated informally by means of two example paradigms commonly used in CPS: Discrete Event Dynamic Systems and Synchronous Data Flow. The presented framework also identifies the need to establish whether a paradigm candidate follows, or qualifies as, a (given) paradigm. To illustrate the ability of the framework to support combining paradigms, the paper shows examples of both workflow and formalism combinations. The presented framework is intended as a basis for characterisation and classification of paradigms, as a starting point for a rigorous formalisation of the framework (allowing formal analyses), and as a foundation for MPM tool development

From computability to executability : a process-theoretic view on automata theory

The theory of automata and formal language was devised in the 1930s to provide models for and to reason about computation. Here we mean by computation a procedure that transforms input into output, which was the sole mode of operation of computers at the time. Nowadays, computers are systems that interact with us and also each other; they are non-deterministic, reactive systems. Concurrency theory, split off from classical automata theory a few decades ago, provides a model of computation similar to the model given by the theory of automata and formal language, but focuses on concurrent, reactive and interactive systems. This thesis investigates the integration of the two theories, exposing the differences and similarities between them. Where automata and formal language theory focuses on computations and languages, concurrency theory focuses on behaviour. To achieve integration, we look for process-theoretic analogies of classic results from automata theory. The most prominent difference is that we use an interpretation of automata as labelled transition systems modulo (divergence-preserving) branching bisimilarity instead of treating automata as language acceptors. We also consider similarities such as grammars as recursive specifications and finite automata as labelled finite transition systems. We investigate whether the classical results still hold and, if not, what extra conditions are sufficient to make them hold. We especially look into three levels of Chomsky's hierarchy: we study the notions of finite-state systems, pushdown systems, and computable systems. Additionally we investigate the notion of parallel pushdown systems. For each class we define the central notion of automaton and its behaviour by associating a transition system with it. Then we introduce a suitable specification language and investigate the correspondence with the respective automaton (via its associated transition system). Because we not only want to study interaction with the environment, but also the interaction within the automaton, we make it explicit by means of communicating parallel components: one component representing the finite control of the automaton and one component representing the memory. First, we study finite-state systems by reinvestigating the relation between finite-state automata, left- and right-linear grammars, and regular expressions, but now up to (divergence-preserving) branching bisimilarity. For pushdown systems we augment the finite-state systems with stack memory to obtain the pushdown automata and consider different termination styles: termination on empty stack, on final state, and on final state and empty stack. Unlike for language equivalence, up to (divergence-preserving) branching bisimilarity the associated transition systems for the different termination styles fall into different classes. We obtain (under some restrictions) the correspondence between context-free grammars and pushdown automata for termination on final state and empty stack. We show how for contrasimulation, a weaker equivalence than branching bisimilarity, we can obtain the correspondence result without some of the restrictions. Finally, we make the interaction within a pushdown automaton explicit, but in a different way depending on the termination style. By analogy of pushdown systems we investigate the parallel pushdown systems, obtained by augmenting finite-state systems with bag memory, and consider analogous termination styles. We investigate the correspondence between context-free grammars that use parallel composition instead of sequential composition and parallel pushdown automata. While the correspondence itself is rather tight, it unfortunately only covers a small subset of the parallel pushdown automata, i.e. the single-state parallel pushdown automata. When making the interaction within parallel pushdown automata explicit, we obtain a rather uniform result for all termination styles. Finally, we study computable systems and the relation with exective and computable transition systems and Turing machines. For this we present the reactive Turing machine, a classical Turing machine augmented with capabilities for interaction. Again, we make the interaction in the reactive Turing machine between its finite control and the tape memory explicit

Cost account for goods manufactured in the rubber industry

Thesis (M.B.A.)--Boston University, 1950 N.B.:Pages missing : 22, 23, 24, 25, 26, 70. Only one copy was available

Some aspects of cost accounting in the sulphite pulp industry

This item was digitized by the Internet Archive. Thesis (M.B.A.)--Boston Universit

ThinkingSkins:

New technologies and automation concepts emerge in the digitalization of our environment. This is, for example, reflected by intelligent production systems in Industry 4.0. A core aspect of such systems is their cyber-physical implementation, which aims to increase productivity and flexibility through embedded computing capacities and the cooperation of decentrally networked production plants. This development stage of automation has not yet been achieved in the current state-of-the-art of façades. Being responsible for the execution of adaptive measures, façade automation is part of hierarchically and centrally organised Building Automation Systems (BAS). The research project ThinkingSkins is guided by the hypothesis that, aiming at an enhanced overall building performance, façades can be implemented as cyber-physical systems. Accordingly, it addresses the research question: How can cyber-physical systems be applied to façades, in order to enable coordinated adaptations of networked individual façade functions? The question is approached in four partial investigations. First, a comprehensive understanding of intelligent systems in both application fields, façades and Industry 4.0, is elaborated by a literature review. Subsequently, relevant façade functions are identified by a second literature review in a superposition matrix, which also incorporates characteristics for a detailed assessment of each function’s adaptive capacities. The third investigation focuses on existing conditions in building practice by means of a multiple case study analysis. Finally, the technical feasibility of façades implemented as cyber-physical systems is investigated by developing a prototype. The research project identifies the possibility and promising potential of cyberphysical façades. As result, the doctoral dissertation provides a conceptual framework for the implementation of such systems in building practice and for further research

Thinking- Skins

Under the guiding concept of a thinking skin, the research project examines the transferability of cyber-physical systems to the application field of façades. It thereby opens up potential increases in the performance of automated and adaptive façade systems and provides a conceptual framework for further research and development of intelligent building envelopes in the current age of digital transformation. The project is characterized by the influence of digital architectural design methods and the associated computational processing of information in the design process. The possible establishment of relationships and dependencies in an architecture understood as a system, in particular, are the starting point for the conducted investigation. With the available automation technologies, the possibility of movable building constructions, and existing computer-based control systems, the technical preconditions for the realisation of complex and active buildings exist today. Against this background, dynamic and responsive constructions that allow adaptations in the operation of the building are a current topic in architecture. In the application field of the building envelope, the need for such designs is evident, particularly with regards to the concrete field of adaptive façades. In its mediating role, the façade is confronted with the dynamic influences of the external microclimate of a building and the changing comfort demands of the indoor climate. The objective in the application of adaptive façades is to increase building efficiency by balancing dynamic influencing factors and requirements. Façade features are diverse and with the increasing integration of building services, both the scope of fulfilled façade functions and the complexity of today’s façades increase. One challenge is the coordination of adaptive functions to ensure effective reactions of the façade as a complete system. The ThinkingSkins research project identifies cyber-physical systems as a possible solution to this challenge. This involves the close integration of physical systems with their digital control. Important features are the decentralized organization of individual system constituents and their cooperation via an exchange of information. Developments in recent decades, such as the miniaturisation of computer technology and the availability of the Internet, have established the technical basis required for these developments. Cyber-physical systems are already employed in many fields of application. Examples are decentralized energy supply, or transportation systems with autonomous vehicles. The influence is particularly evident in the transformation of the industrial sector to Industry 4.0, where formerly mechatronic production plants are networked into intelligent technical systems with the aim of achieving higher and more flexible productivity. In the ThinkingSkins research project it is assumed that the implementation of cyber-physical systems based on the role model of cooperating production plants in IIndustry 4.0 can contribute to an increase in the performance of façades. Accordingly, the research work investigates a possible transfer of cyber-physical systems to the application field of building envelopes along the research question: How can cyber-physical systems be applied to façades, in order to enable coordinated adaptations of networked individual façade functions? To answer this question, four partial studies are carried out, which build upon each other. The first study is based on a literature review, in which the understanding and the state-of-the-art development of intelligent façade systems is examined in comparison to the exemplary field of application of cyber-physical systems in the manufacturing industry. In the following partial study, a second literature search identifies façade functions that can be considered as components of a cyber-physical façade due to their adaptive feasibility and their effect on the façade performance. For the evaluation of the adaptive capabilities, characteristics of their automated and adaptive implementation are assigned to the identified façade functions. The resulting superposition matrix serves as an organizational tool for the third investigation of the actual conditions in construction practice. In a multiple case study, realized façade projects in Germany are examined with regard to their degree of automation and adaptivity. The investigation includes interviews with experts involved in the projects as well as field studies on site. Finally, an experimental examination of the technical feasibility of cyber-physical façade systems is carried out through the development of a prototype. In the sense of an internet of façade functions, the automated adaptive façade functions ventilation, sun protection as well as heating and cooling are implemented in decentrally organized modules. They are connected to a digital twin and can exchange data with each other via a communication protocol. The research project shows that the application field of façades has not yet been exploited for the implementation of cyber-physical systems. With the automation technologies used in building practice, however, many technical preconditions for the development of cyber-physical façade systems already exist. Many features of such a system are successfully implemented within the study by the development of a prototype. The research project therefore comes to the conclusion that the application of cyber-physical systems to the façade is possible and offers a promising potential for the effective use of automation technologies. Due to the lack of artificial intelligence and machine learning strategies, the project does not achieve the goal of developing a façade in the sense of a true ThinkingSkin as the title indicates. A milestone is achieved by the close integration of the physical façade system with a decentralized and integrated control system. In this sense, the researched cyber-physical implementation of façades represents a conceptual framework for the realisation of corresponding systems in building practice, and a pioneer for further research of ThinkingSkins