Değer Akış Maliyet Yönteminin Yalın Üretim Sistemindeki Yeri ve Önemi Üzerine Bir İnceleme A Study on The Place and Importance of Value Stream Costing Method in Lean Manufacturing System

Müşteriler için değer yaratma felsefesine odaklanan yalın üretim sistemi, üretim süreçlerinde israfı azaltarak en az kaynakla en çoğu başarmayı amaçlamaktadır. Yalın üretim çalışmalarının başarılı olması, yalın düşüncenin bir yönetim sistemi olarak algılanmasını ve işletmelerdeki bütün birim ve sistemlerde hakim olmasını gerektirmektedir. Yalın düşünce ekseninde, muhasebe alanındaki yenilik arayışının ürünü olan yalın muhasebe, finansal raporlama, maliyet yönetimi, performans yönetimi fonksiyonlarına hizmet etmekte ve yönetim süreçlerini desteklemektedir. Yalın üretim ortamında yalın muhasebenin maliyet yönetiminde başvurduğu araç değer akış maliyet yöntemidir. Değer akış maliyet yöntemi, değer akışları bazında fiili maliyetleri hesaplayarak raporlamakta, israfı azaltmak için değer akışlarında geliştirilmesi gereken alanları tespit etmeye imkan sağlayarak sürekli gelişimin ve müşteriler için daha fazla değer yaratmanın yolunu göstermektedir. Yalın üretim ilkeleri ile de uyumlu olan değer akış maliyet yöntemi yalın üretimi desteklemektedir. Çalışmanın amacı yalın üretim sistemi, yalın muhasebe ve değer akış maliyet yöntemine odaklanarak, değer akış maliyet yönteminin yalın üretim sistemi açısından önemini ve gerekliliğini ortaya koymaktır. Lean manufacturing system, which focuses on the philosophy of creating value for customers, aims to do most with minimal resources. The success of lean production requires that lean is perceived as a management system and lean thinking is dominated in all units and systems of business. Lean accounting, a product of innovation requiriment in the area of accounting, serves to financial reporting, cost management, performance management and supports management processes. The tool that lean applied for cost management is value stream costing method in lean manufacturing environment. The value stream costing method reports by calculating actual costs based on value streams, shows a way for continuous improvement and creating more value for customers by allowing to determine areas that need to be developed in value streams to reduce waste. Value stream costing method that is compatible with the lean manufacturing principles supports lean manufacturing. The aim of the study is to reveal the importance and necessity of value stream costing method in a lean production system by focusing on lean manufacturing, lean accounting and value stream costing

Riser Gas Migration in EC-Drill™ Operations

Increased demand for oil and gas pushes producers to develop and enhance methods for exploring deeper reservoirs located in offshore fields. With greater depths comes greater complications, this greater water depth along with other unknown formation factors in conjunction with the high daily rental cost of offshore rigs, equipment and personnel renders performing research and development on a deep water offshore well prohibitively expensive. However, with the occurrence of incidents such as the Macondo in 2010, regulators and operators have been prompted to be more cautious and perform research in offshore drilling operations, to better understand the unknown factors which involve the deepwater conditions. This thesis investigates riser gas migration while drilling offshore wells using the EC-Drill™ technology. EC-Drill™ is a variation of Dual Gradient Drilling, where two fluid gradients are achieved by controlling the annular mud level in the riser via subsea pumps, voiding the top section to air, forming the two gradients; air in top section and drilling mud for the remaining fluid column, providing dynamic control of the Bottom Hole Pressure and improved drilling and well control capabilities, which reduce costs, non-productive time and create a safer drilling environment. However, one of the issues of voiding the riser to air in the EC-Drill™ is that if a gas kick occurs or gas is drilled, then the gas entering the system will rise to the voided section of the riser creating a combustible mixture of gas and air below the rig floor, leading to devastating results such as equipment damage, losing the well, and even death. These results make it important to understand and mitigate the problem of gas migration. This study provides the design process of the experiment facility in which the gas migration study was performed and the preliminary tests that were done to study gas migration. The method of elimination that was proposed for the testing facility was called the “top fill technique”, where additional drilling fluid is injected from the top of the riser in the annulus, causing a downward flow motion which is meant to prevent the gas from rising up. The injected drilling fluid is then returned to the rig floor through the EC-Pump mounted on the riser along with the gas. This method requires a priori knowledge of the amount of drilled gas, mud properties, circulation rates, the injection rate and the required downward flow which is obtained through experiments. To perform the necessary experiments a small-scale simulator was designed at the University Services Building at Texas A&M University, following the guidelines provided by the EC-Drill™ Technology Providers and available literature. The model was scaled to 1/3 of actual riser size and initial tests were done using water to prove the successful design and installation of the equipment. Following this, the scaled model was prepared and calibrated to accommodate clear drilling mud to provide visual study of the gas migration phenomenon. However, due to the limitations of the pump rates and flow meters along with the use of water as a drilling mud, the tests were unsuccessful in fully mitigating the gas migration issue, leading to the need of upgrading the equipment that were used to run the tests

Use of Gravity Modelling to Determine the Geometry of Faults Bounding the Alasehir, Buyuk Menderes and Denizli Basins, Western Turkey

In this study, we use Bouguer gravity data and Digital Elevation Models (DEM) extracted from Shuttle Radar Topographic Mission (SRTM) data over Western Anatolia region to investigate the surface and subsurface structures of the Menderes Massif. The specific objectives were to: (1) investigate the geometry of the faults bounding the Alasehir, Buyuk Menderes and Denizli basins, (2) delineate the lateral extent of the Southwest Anatolia Shear Zone (SWASZ) within the study area and (3) investigate the relationship between the SWASZ and the faults associated with these basins. Our results suggest the following: (1) gravity anomaly values over the basins range between -30 to -60 mGals corresponding to a Quaternary sediment thickness of 3- 4 km with the thickest (~7-8 km) sediments modeled over the eastern part of the Denizli basin. The steep angle and deep nature of faults bounding this basin may provide conduits for bringing deep hydrothermal waters to the surface (2) the geometry of the basins is characterized by detachment faults that have a low angle due to flexural rotation and by the steeper angle antithetic faults bounding the opposite sides of the basins. (3) The SRTM-DEM density slicing suggests that the Denizli Basin might be a southeasterly extension of the Alasehir basin but segmented by cover volcaniclastic material. (4) The SWASZ is well defined on the filtered gravity maps and is characterized by right-stepping en echelon faults that extend as far as the north of the Denizli basin where it curves westward and continues along the edges of the north south trending faults forming the Gordes, Demirci and Usak-Gure Basins. (5) SWASZ controls the eastern margin of the Denizli Basin and may possibly explain the earthquake activity observed within the eastern part of the Denizli Basin.Boone Pickens School of Geolog

Auswirkungen von Hypoxie und Restriktion der Aminosäurezufuhr auf ein Zellkulturmodell der akuten Nierenzellschädigung

Für das akute Nierenversagen, eine zumeist ischämische Erkrankung der Niere mit weittragenden Konsequenzen für Morbidität und Letalität, existiert das Prinzip, dass eine Vorbehandlung mit schädlichen Reizen schwacher Ausprägung (Präkonditionierung) vor ischämischen Schäden schützen kann. Um die Mechanismen der Präkonditionierung durch Kenntnis ihrer Schlüsselfaktoren für eine Therapie zugänglich zu machen, wurde ein Zellkulturmodell mit humanen proximalen Tubuluszellen aufgebaut. Zur Modellierung der Schädigung wurde Cisplatin als Agens mit antiproliferativer und apoptotischer Wirkung ausgewählt. Um einen Präkonditionierungseffekt hervorzurufen, wurde hypoxische Präkonditionierung durch Inkubation in Hypoxie und diätetische Präkonditionierung durch Zellkulturmedien ohne schwefelhaltige Aminosäuren modelliert. In der Durchführung dieses Vorhabens konnte durch die Anwendung von Cisplatin eine Reduktion des Überlebens der behandelten Zellen erreicht werden. Eine Verbesserung des Überlebens der Zellen durch hypoxische Vorbehandlungen oder Restriktion schwefelhaltiger Aminosäuren konnte nicht nachgewiesen werden. Eine genauere Untersuchung der RNA-bindenden Proteine PPAN und MEX3C zeigte bei Knock-down der Proteine keinen Einfluss auf das Schädigungsmodell. Studien zur Lokalisation des Proteins PPAN in der Zelle unter Stresseinwirkung konnten durch Versuche am überexprimierten, markierten PPAN nicht eindeutig bestimmt werden. Ursache für den ausbleibenden Präkonditionierungseffekt bei Cisplatinschädigung könnte zum einen eine zu geringe Spezifität der Messmethode des Zellüberlebens oder der veränderte Metabolismus einer immortalisierten, proliferierenden Zelllinie sein. Zur Optimierung des Modells könnte durch den Wechsel zu einer spezifischeren Messmethode der Schädigung die Auswirkung der Präkonditionierung erfasst werden oder durch den Einsatz von differenzierten Zellen eine Annäherung an den Metabolismus im Nierengewebe erreicht werden

Mejora de la Permanencia en el Aprendizaje de Vocabulario en Estudiantes de Segundo Grado en Turquía a Través de la Música

Music plays an important role in students' language development. Because the process of acquiring and developing language skills of the individual and the process of learning to make music work have many similarities. In this study, the effect of teaching word with music with the normal intelligence and development level of 2nd grade students on the learning of the meaning of the word and ensuring the permanence of the word has been examined. Quasi-experimental design with experimental control group was used in the study. The research was carried out with 43 second grade students and the data were analyzed with ANOVA test. According to the results of the study, it is concluded that the teaching of vocabulary with music both the meaning of the word and providing the persistence of learning was found to be useful.La música juega un papel importante en el desarrollo del lenguaje de los estudiantes. Porque el proceso de adquirir y desarrollar las habilidades lingüísticas del individuo y el proceso de aprender a hacer que la música funcione tienen muchas similitudes. En este estudio, se ha examinado el efecto de enseñar palabras con música con el nivel normal de inteligencia y desarrollo de los estudiantes de 2º grado en el aprendizaje del significado de la palabra y asegurar su permanencia. Diseño cuasiexperimental con grupo de control experimental se utilizó en el estudio. La investigación se llevó a cabo con 43 estudiantes de segundo grado y los datos se analizaron con la prueba ANOVA. Según los resultados del estudio, se concluye que la enseñanza del vocabulario con música, tanto el significado de la palabra como la persistencia del aprendizaje, resultó ser útil

Electrocardiographic findings of carbon monoxide intoxication; two cases

IntroductionCarbon monoxide (CO) poisoning is a life threatening emergency. Oxygen delivery to tissues is reduced and hypoxia develops. Most affected systems are the central nervous system and cardiovascular system. For the diagnosis of CO poisoning, first poisoning should be suspected and then blood carboxyhaemoglobin (COHb) levels should be measured. For cardiovascular evaluation ECG is required.Case 1A 56-year-old male patient admitted to ED with complaints of syncope, headache, dizziness and blurred vision. Patient was mentally confused and on ECG sinus tachycardia was present (Fig. 1). On blood gas analysis COHb value was measured 33.3%. Due to syncope and ECG changes hyperbaric oxygen (HBO) therapy initiated. After the treatment, COHb value was measured 4.5% and ECG showed normal sinus rhythm. Patient was discharged with recommendations.Case 2An unconscious 36-year-old female patient admitted to ED with a diagnosis of CO poisoning. ECG revealed ST depression on DII-DIII-AVF leads (Fig. 2) and elevated troponin I (0.1ng/ml) and CK-MB (47U/L) values were determined. On blood gas analysis, COHb value was measured 39.8%. HBO therapy initiated. After HBO therapy patient was conscious and for further follow-up patient was admitted to intensive care unit.Discussion and ConclusionAlthough there is no classic ”carbon monoxide” ECG pattern, sinus tachycardia and ST-T depressions are the most common ECG findings. Even a small amount of exposure to CO can cause myocardial infarction, especially in patients with coronary artery disease. Patients admitting to ED with chest pain and ECG changes may be considered as a possible CO poisoning and patients with CO poisoning must be carefully evaluated for cardiovascular disease

Neutrophil to Lymphocyte and Platelet to Lymphocyte Ratios in Normal Tension Glaucoma

Normal tension glaucoma (NTG) is a subtype of glaucoma that occurs at relatively low intraocular pressure levels and results in progressive optic neuropathy. Previous studies display some abnormal immune activity against the optic nerve. Neutrophil to lymphocyte (NLR) and platelet to lymphocyte ratios (PLR) are novel markers for inflammation. Here we evaluated the NLR, PLR, Creactive protein (CRP) and erythrocyte sedimentation rate (ESR) levels in NTG. NLR and PLR were resulted by dividing neutrophil and platelet counts to lymphocyte count respectively. Patients with a history of diabetes mellitus, chronic renal failure, rheumatologic disease, anemia, cancer, cigarette smoking, myocardial infarction and a febrile illness within one month of sampling were excluded from the investigation. In total, the blood samples of 28 NTG and 27control patients were analyzed for the study. There were 11 female (40.7%) and 16 male patients (59.3%) in the control group. The NTG group contained 15 (53.6%) female and 13 (46.4%) male patients. All of the NLR, PLR, ESR and CRP, values of NTG patients were not statistically different from the control group (P = 0.07, P = 0.64 and P = 0.44 respectively). Although previous studies have shown significant differences in NLR and PLR levels in other types of glaucoma, we did not find any significant difference in NTG subjects. Our early report may give insight into the differential diagnosis of NTG. Epub: October 1, 2019

Ozone Therapy and Hyperbaric Oxygen Treatment in Lung Injury in Septic Rats

Various therapeutic protocols were used for the management of sepsis including hyperbaric oxygen (HBO) therapy. It has been shown that ozone therapy (OT) reduced inflammation in several entities and exhibits some similarity with HBO in regard to mechanisms of action. We designed a study to evaluate the efficacy of OT in an experimental rat model of sepsis to compare with HBO. Male Wistar rats were divided into sham, sepsis+cefepime, sepsis+cefepime+HBO, and sepsis+cefepime+OT groups. Sepsis was induced by an intraperitoneal injection of Escherichia coli; HBO was administered twice daily; OT was set as intraperitoneal injections once a day. The treatments were continued for 5 days after the induction of sepsis. At the end of experiment, the lung tissues and blood samples were harvested for biochemical and histological analysis. Myeloperoxidase activities and oxidative stress parameters, and serum proinflammatory cytokine levels, IL-1β and TNF-α, were found to be ameliorated by the adjuvant use of HBO and OT in the lung tissue when compared with the antibiotherapy only group. Histologic evaluation of the lung tissue samples confirmed the biochemical outcome. Our data presented that both HBO and OT reduced inflammation and injury in the septic rats' lungs; a greater benefit was obtained for OT. The current study demonstrated that the administration of OT as well as HBO as adjuvant therapy may support antibiotherapy in protecting the lung against septic injury. HBO and OT reduced tissue oxidative stress, regulated the systemic inflammatory response, and abated cellular infiltration to the lung demonstrated by findings of MPO activity and histopathologic examination. These findings indicated that OT tended to be more effective than HBO, in particular regarding serum IL-1β, lung GSH-Px and histologic outcome

A Study on Riser Gas and Riser Gas Unloading in Offshore Wells

The primary purpose of this study was to investigate riser gas behavior, unloading, and the possibility of using back pressure to control and prevent riser gas unloading. Gas entering a well may be challenging to detect in deep-water wells with the large column of mud located in the riser and the lengthy annulus extending beneath the seabed. If undetected and left alone, the gas kick can migrate into the riser and lead to loss of well control, riser unloading, and blowout. This dissertation investigates gas migration, expansion, riser gas unloading, and how to safely circulate gas influxes in deep-water conditions through experimentation and simulation. Conventional well control operations include shutting in the well, applying well control methods, and circulating the gas out of the well using the subsea choke and kill lines. However, in some cases where the gas kick goes undetected, shutting in the well using the subsea Blowout Preventers (BOP) may be too late as the gas influx may have entered the riser. Conventional offshore drilling utilizes an open-top riser with a flow line returning the mud from the top of the riser. Gas entering the riser in water-base muds expand and travel up the riser. The primary driver of the gas movement in non-circulating situations is initially be migration dominated then expansion dominated. In oil-base muds, gas remains in solution until the bubble point is reached and then begins bubbling out of the solution. Then, the gas bubble that is liberated from the mud begin expanding. In both cases, if left uncontrolled, the rapid gas expansion can discharge fluid from the top of the riser onto the rig floor at very high rates leading to a blowout, injuries, fatalities, and loss of well and rig. The first step of this study is to review the expansion rate of a gas kick using flow loops in the Dual Gradient Drilling (DGD) and Tower Labs located at Texas A&M University and run CFD simulations to verify and scale up the results. The second step is to use the CFD simulations to observe the effects of applying surface back pressure on the impact of gas expansion and riser unloading to study Dynamic Influx Management methods produced through Managed Pressure Drilling (MPD) systems. The results of this study provide information on the physics behind the sudden gas expansion and unloading of risers during offshore operations and opportunities created with MPD systems to manage riser gas, reduce NPT and improve operational safety and reliability