The Six Sigma Approach for the Development of Accounting Information System Performance

The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance

The food contaminant deoxynivalenol, decreases intestinal barrier permeability and reduces claudin expression

The gastrointestinal tract represents the first barrier against food contaminants as well as the first target for these toxicants. Deoxynivalenol (DON) is a mycotoxin that commonly contaminates cereals and causes various toxicological effects. Through consumption of contaminated cereals and cereal products, human and pigs are exposed to this mycotoxin. Using in vitro, ex vivo, and in vivo approaches, we investigated the effects of DON on the intestinal epithelium. We demonstrated that, in intestinal epithelial cell lines from porcine (IPEC-1) or human (Caco-2) origin, DON decreases trans-epithelial electric resistance (TEER) and increases in a time and dose-dependent manner the paracellular permeability to 4 kDa dextran and to pathogenic Escherichia Coli across intestinal cell monolayers. In pig explants treated with DON, we also observed an increased permeability of intestinal tissue. These alterations of barrier function were associated with a specific reduction in the expression of claudins, which was also seen in vivo in the jejunum of piglets exposed to DON-contaminated feed. In conclusion, DON alters claudin expression and decreases the barrier function of the intestinal epithelium. Considering that high levels of DON may be present in food or feed, consumption of DON-contaminated food/feed may induce intestinal damage and has consequences for human and animal health

Expert systems for superalloy studies

There are many areas in science and engineering which require knowledge of an extremely complex foundation of experimental results in order to design methodologies for developing new materials or products. Superalloys are an area which fit well into this discussion in the sense that they are complex combinations of elements which exhibit certain characteristics. Obviously the use of superalloys in high performance, high temperature systems such as the Space Shuttle Main Engine is of interest to NASA. The superalloy manufacturing process is complex and the implementation of an expert system within the design process requires some thought as to how and where it should be implemented. A major motivation is to develop a methodology to assist metallurgists in the design of superalloy materials using current expert systems technology. Hydrogen embrittlement is disasterous to rocket engines and the heuristics can be very complex. Attacking this problem as one module in the overall design process represents a significant step forward. In order to describe the objectives of the first phase implementation, the expert system was designated Hydrogen Environment Embrittlement Expert System (HEEES)

ERIGrid Holistic Test Description for Validating Cyber-Physical Energy Systems

Smart energy solutions aim to modify and optimise the operation of existing energy infrastructure. Such cyber-physical technology must be mature before deployment to the actual infrastructure, and competitive solutions will have to be compliant to standards still under development. Achieving this technology readiness and harmonisation requires reproducible experiments and appropriately realistic testing environments. Such testbeds for multi-domain cyber-physical experiments are complex in and of themselves. This work addresses a method for the scoping and design of experiments where both testbed and solution each require detailed expertise. This empirical work first revisited present test description approaches, developed a newdescription method for cyber-physical energy systems testing, and matured it by means of user involvement. The new Holistic Test Description (HTD) method facilitates the conception, deconstruction and reproduction of complex experimental designs in the domains of cyber-physical energy systems. This work develops the background and motivation, offers a guideline and examples to the proposed approach, and summarises experience from three years of its application.This work received funding in the European Community’s Horizon 2020 Program (H2020/2014–2020) under project “ERIGrid” (Grant Agreement No. 654113)

IT process architectures for enterprises development: A survey from a maturity model perspective

During the last years much has been published about IT governance. Close to the success of many governance efforts are the business frameworks, quality models, and technology standards that help enterprises improve processes, customer service, quality of products, and control. In this paper we i) survey existing frameworks, namely ITIL, ASL and BiSL, ii) find relations with the IT Governance framework CobiT to determine if the maturity model of CobiT can be used by ITIL, ASL and BiSL, and (iii) provide an integrated vista of IT processes viewed from a maturity model perspective. This perspective can help us understand the importance of maturity models for increasing the efficiency of IT processes for enterprises development and business-IT alignment

Variable selection with Random Forests for missing data

Variable selection has been suggested for Random Forests to improve their efficiency of data prediction and interpretation. However, its basic element, i.e. variable importance measures, can not be computed straightforward when there is missing data. Therefore an extensive simulation study has been conducted to explore possible solutions, i.e. multiple imputation, complete case analysis and a newly suggested importance measure for several missing data generating processes. The ability to distinguish relevant from non-relevant variables has been investigated for these procedures in combination with two popular variable selection methods. Findings and recommendations: Complete case analysis should not be applied as it lead to inaccurate variable selection and models with the worst prediction accuracy. Multiple imputation is a good means to select variables that would be of relevance in fully observed data. It produced the best prediction accuracy. By contrast, the application of the new importance measure causes a selection of variables that reflects the actual data situation, i.e. that takes the occurrence of missing values into account. It's error was only negligible worse compared to imputation

Six Sigma

In the new millennium the increasing expectation of customers and products complexity has forced companies to find new solutions and better alternatives to improve the quality of their products. Lean and Six Sigma methodology provides the best solutions to many problems and can be used as an accelerator in industry, business and even health care sectors. Due to its flexible nature, the Lean and Six Sigma methodology was rapidly adopted by many top and even small companies. This book provides the necessary guidance for selecting, performing and evaluating various procedures of Lean and Six Sigma. In the book you will find personal experiences in the field of Lean and Six Sigma projects in business, industry and health sectors

Advanced flight control system study

The architecture, requirements, and system elements of an ultrareliable, advanced flight control system are described. The basic criteria are functional reliability of 10 to the minus 10 power/hour of flight and only 6 month scheduled maintenance. A distributed system architecture is described, including a multiplexed communication system, reliable bus controller, the use of skewed sensor arrays, and actuator interfaces. Test bed and flight evaluation program are proposed