10,998 research outputs found
Time-Driven Activity-Based Costing: designing a model in a Portuguese production environment
Purpose: By designing a pilot Time-Driven Activity-Based Costing (TDABC) model, this study seeks to examine in depth the suitability and the complexity of TDABC in a manufacturing company.
Design/Methodology/Approach: To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector.
Findings: Our experience allows us to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. We argue that this happens for two reasons: First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors.
Research limitations/implications: The designed model is compared to other models presented in the literature.
Practical implications: This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations.
Originality/Value: Since the TDABC literature has been mostly focused on examples of service companies, we examine the technical suitability and the complexity of TDABC in manufacturing companies.info:eu-repo/semantics/acceptedVersio
Influência da distância na transferência de TabanÃdeos (Mutucas) entre equinos.
O presente estudo, realizado na Fazenda Nhumirim, Pantanal Sul-Mato-Grossense, objetivou avaliar a influência da distância na transferência de tabanÃdeos entre equinos e inferir sobre o uso potencial de barreiras espaciais na redução da transmissão mecânica de patógenos por esses vetores.bitstream/CPAP-2010/57305/1/BP92.pd
Inequalities for dealing with detector inefficiencies in Greenberger-Horne-Zeilinger-type experiments
In this article we show that the three-particle GHZ theorem can be
reformulated in terms of inequalities, allowing imperfect correlations due to
detector inefficiencies. We show quantitatively that taking into accout those
inefficiencies, the published results of the Innsbruck experiment support the
nonexistence of local hidden variables that explain the experimental result.Comment: LaTeX2e, 9 pages, 3 figures, to appear in Phys. Rev. Let
Mexilhão dourado no Pantanal - um problema ambiental e econômico.
bitstream/CPAP/56433/1/ADM032.pdfFormato eletrônico
Approaching equilibrium and the distribution of clusters
We investigate the approach to stable and metastable equilibrium in Ising
models using a cluster representation. The distribution of nucleation times is
determined using the Metropolis algorithm and the corresponding
model using Langevin dynamics. We find that the nucleation rate is suppressed
at early times even after global variables such as the magnetization and energy
have apparently reached their time independent values. The mean number of
clusters whose size is comparable to the size of the nucleating droplet becomes
time independent at about the same time that the nucleation rate reaches its
constant value. We also find subtle structural differences between the
nucleating droplets formed before and after apparent metastable equilibrium has
been established.Comment: 22 pages, 16 figure
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