Research object – charts of accounts for enterprises and farmers farm. Research aim – to analyze charts of accounts, in use in Lithuania and foreign countries, to determine their advantages and disadvantages and to give proposals for development of chart of accounts in Lithuania. Objectives:  to analyze the essence of accounts and classification of accounts;  to present conception of charts of accounts and to review types of charts of accounts;  to review development and principles of formation of charts of accounts;  to analyze example charts of accounts, in use in Lithuania and foreign countries;  to carry out empirical research and to find out how to structure example chart of accounts and how charts of accounts are framed in practice;  to submit proposals for development of charts of accounts in Lithuania based on references study and research results. Research methods – logical analysis and synthesis of literature of Lithuanian and foreign authors, comparative analysis, questionnaire questioning, logical and graphical modeling. On the ground of principle scheme of formation of chart of accounts, advantages and disadvantages of chart of accounts and research results there are submitted proposals for development of example chart of accounts, validated by Accountancy Institute of Lithuania, and charts of accounts for agricultural subjects, framed in 2005 years.

Statistisk processtyrning, SPS, är ett välkänt verktyg som används för kvalitetsförbättringar inom organisationer världen över. De senaste åren har tillverkande organisationer tenderat att gå mot kortare serier, vilket medför en problematik när de vill tillämpa statistiska metoder som är utvecklade för traditionell masstillverkning. Framgångsfaktorer för implementering av SPS vid små serier är ett relativt outforskat område och kräver därför ytterligare forskning. Syftet med denna studie var att ta fram en modell över hur SPS framgångsrikt kan implementeras av organisationer med små serier och en stor detaljflora. För att besvara syftet genomfördes en fallstudie med både kvantitativ och kvalitativ metod. Deltagande observationer och en workshop med 15 deltagare utfördes för att identifiera existerande variationer samt definiera nuläget i det avgränsade produktionsflödet, vars processer studerades i studien. Tre produktfamiljer och kritiska parametrar som representerade produktkvalitén valdes ut för att följas upp i styrdiagram. En mätsystemanalys utfördes för att undersöka om de mätdon som i stor utsträckning användes för kvalitetskontroll i processen var tillförlitliga. Styrdiagram upprättades anpassade för små serier och statistiska analyser utfördes för att undersöka om SPS var en användbar metod för kvalitetsförbättringar i processer med små serier. En kvalitativ benchmark med fyra deltagande organisationer utfördes även för att ta del av deras erfarenheter relaterat till implementering och arbete med SPS.  Resultatet visade att den studerade organisationen behöver utföra förändringar gällande arbetsmetoder för kvalitetskontroll samt hantering av processer och mätsystem. Det finns även behov av ett omfattande förbättringsarbete, för att eliminera det flertalet orsaker till systematiska variationer som identifierades påverka processerna och produktkvalitén. Dessa förändringar krävs innan en implementering av SPS kan genomföras. Verktyg inom SPS visade sig med framgång kunna användas för att förbättra processer med små serier, vid användning av standardiserade styrdiagram som möjliggör analys av flera produkter i samma diagram. Processer med små serier och en stor detaljflora medför en utökad komplexitet vid statistiska analyser och visar tecken på ett flertal svårigheter som ökar risken för en fallerad implementering.  Utifrån analyser av det kvalitativa och kvantitativa resultatet skapades en modell med 15 framgångsfaktorer för implementering av SPS vid små serier. Faktorerna bör följas av organisationer med små serier som vill lyckas med att implementera SPS. Framgångsfaktorerna är följande: (1) Var beredd på en kulturförändring som kräver att SPS vävs in i hela organisationen, (2) Förmedla ett tydligt mål och hållbar strategi för arbetet med SPS, (3) Skapa ett utbrett engagemang i hela organisationen, (4) Utse en SPS-koordinator, (5) Inför utbildning och uppföljning från start, (6) Skapa tvärfunktionella team, (7) Främja samarbete och delaktighet under förbättringsarbetet, (8) Ställ krav på ett dugligt mätsystem, (9) Utför en pilotstudie där det finns intresse, (10) Identifiera kritiska processer, produktfamiljer och parametrar, (11) Börja med att lära känna processerna, (12) Upprätta standardiserade styrdiagram, (13) Tolkning och analys av styrdiagram utförs enligt Montgomerys metod för statistiska analyser, (14) Sträva efter stabila processer, (15) Utför kontinuerlig uppföljning. / Statistical process control, SPC, is a widely used technique for quality improvements by companies all over the world. The current trend in manufacturing organizations is directed towards shorter productions runs, which cause problems when applying traditional statistical methods developed for SPC on mass production runs. The critical factors for a successful implementation of SPC on short runs are still not fully explored and require further research. The main purpose of this study was to present a conceptual framework that illustrates the successful implementation of SPC in organizations with short runs and extensive product portfolio. In order to answer the research questions, a case study research methodology with both quantitative and qualitative methods was used. Participant observations and a workshop including 15 participators were performed in order to identify existing process variability’s and current state of the studied production processes.  Three product families and key quality characteristics of each product were chosen to be monitored in control charts, based on scrap costs and staff experiences of the production process.  A measurement system analysis was used to determine if the gauges, used to make measurement quality controls, were capable. Control charts were constructed and adjusted to short production runs. Statistical analysis was then made on the information gathered through the control charts to determine if statistical tools within SPC was useful for quality improvements on short production runs.  Also a qualitative benchmark was performed with four manufacturing companies to take part of their experiences and knowledge related to the implementation and application of SPC.  The findings indicate that the studied organization needs to improve working methods related to quality inspections and monitoring of the production processes. The organization also needs to improve the measurement system and make an extensive work of improvement to reduce the many identified special causes of variation that affects the processes and product quality, before implementing SPC in the organization. Findings showed that SPC tools and techniques successfully can be adopted to improve short run production processes when using standardized control charts for different product types. Short run production processes involve more complex statistical analysis which could inhibit the success of an implementation of SPC.   The analysis of the qualitative and quantitative findings resulted in a framework including 15 critical success factors for the implementation of SPC in short production runs. All the following critical success factors should be taken into account by organizations with short runs that aspire a successful implementation of SPC: (1) Be ready to make a cultural change including the recognition of the importance of SPC within the whole organization, (2) Communicate a clear goal and long-term strategy, (3) Create motivation and commitment from top management to operators on the shop floor, (4) Select a SPC coordinator, (5) Introduce a training programme with feedback from start, (6) Create cross-functional teams, (7) Stimulate cooperation and participation within the work of improvements, (8) Ensure a capable measurement system, (9) Perform a pilot project with enthusiastic employees, (10) Identify critical processes, product families and key quality characteristics, (11) Focus on exploring process behaviors, (12) Construct standardized control charts, (13) Interpret and analyze control charts according to Montgomery’s method for statistical analysis, (14) Attempt to obtain processes in control, (15) Perform continuous follow ups.

In spite of the remarkable development of modern medical treatment and technology, the threat of pandemic diseases such as anthrax, cholera, and SARS has not disappeared. As a part of emerging healthcare decision problems, many researchers have studied how to detect and contain disease outbreaks, and our research is aligned with this trend. This thesis mainly consists of two parts: epidemic simulation modeling for effective intervention strategies and spatiotemporal monitoring for outbreak detection. We developed a stochastic epidemic simulation model of a pandemic influenza virus (H1N1) to test possible interventions within a structured population. The possible interventions — such as vaccination, antiviral treatment, household prophylaxis, school closure and social distancing — are investigated in a large number of scenarios, including delays in vaccine delivery and low and moderate efficacy of the vaccine. Since timely and accurate detection of a disease outbreak is crucial in terms of preparation for emergencies in healthcare and biosurveillance, we suggest two spatiotemporal monitoring charts, namely, the SMCUSUM and RMCUSUM charts, to detect increases in the rate or count of disease incidents. Our research includes convenient methods to approximate the control limits of the charts. An analytical control limit approximation method for the SMCUSUM chart performs well under certain conditions on the data distribution and monitoring range. Another control limit approximation method for the RMCUSUM chart provides robust performance to various monitoring range, spatial correlation structures, and data distributions without intensive modeling of the underlying process.

Föreliggande studie har syftat till att, genom semistrukturerade djupintervjuer med professionella retuschörer aktiva i branschen, undersöka om gemensamma steg kunde urskiljas genom respondenternas beskrivningar av arbetsprocessen.Genom studien framkom det att respondenterna beskrev likartade processer samt att samarbete med medarbetare var en viktig faktor för ett utvecklande arbete. Beskrivningarna av arbetsprocessen tydde på att samtliga respondenter hade ett personligt intresse för arbetet och branschen.Respondenterna ansåg även att retuschörens tidigare erfarenhet var betydande och till stor del påverkar tidsåtgången för arbeten. De menade också att tidsåtgången även påverkas av hur utförlig arbetsordern är vid uppstart av projektet. Det framkom även att respondenterna själva inte genomför någon utförlig uppföljning och granskning av hur det slutliga materialet används. / The present study aimed to, through semi-structured in-depth interviews with professional retouchers active in the industry, examine if common steps could be identified by the respondents’ descriptions of the work process.The study revealed that respondents described similar processes, and collaboration with colleagues was an important factor for a developing work. The descriptions of the work indicated that all respondents had a personal interest in the work and in the industry.Respondents also felt that the retouchers previous experience was significant and largely affects the duration of the work. They also pointed out that the duration also is affected by the amount of details specified in the work order at the startup of the project. It also emerged that the respondents themselves did not make any detailed follow-up and review of how the final material was used.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The difficulty to predict the intensity of soil properties alterative by soil flooding frequently makes the interpretation of the soil analysis results inaccurate when considering nutrients availability to the plants. Complementary methods of soil analysis, as leaf tissue analysis, chlorophyll meter and the leaf color chart can be used in order to estimate plants nutritional state. The objective of this study were: 1) to verify the influence of the cultivar, development stages and part of the plant on macronutrient levels and their relation with the rice productivity and 2) to monitory nitrogen (N) during the rice cycle in different conditions of N availability and to different cultivars of flooded rice, measuring chlorophyll meter and leaf color chart. In order to accomplish this task two field experiments were developed, during the agricultural year of 2005/2006, at Federal University of Santa Maria (RS). The first experiment studied, six cultivars of flooded rice with different cycles length (BR-IRGA 409, BR-IRGA 410, IRGA 417, IRGA 421, EPAGRI 108 e HÍBRIDO 2). Parts of the plants were collected in different periods and the macronutrients were analyzed, as well, the dry matter production, nutrients storage in the plant tissue and grain productivity were determined. The second experiment was installed comparing different N rate (0, 50, 80, 120 e 160 kg N ha-1) and two ways of nitrogen (N) application in dressing (before and after flooding). The first experiment with the six cultivars of flooded rice was also used. Measurements with chlorophyll meter arid, leaf color chart and N content analyses were done in the tissue during the crop cycle. Also, the dry matter production, stored N and grain productivity in both experiments was determined. There was a macronutrient level difference among the cultivars in the plant tissue, according to the collected part of the plant and the evaluation period. The plant part collected had greater influence on N and Ca levels and little influence in the levels of P, K and Mg. The levels of macronutrients of the plant parts and the assessment period are not significantly correlated with the grain productivity. The chlorophyll meter and the leaf color chart were sensible in diagnosing the availability of N for analyzed leaf, for different conditions of N availability. The cultivars show difference of N status, when assessed by the chlorophyll meter and the leaf color chart. With lower sensibility, the leaf color chart might be an alternative method to the chlorophyll meter if the cultivar factor is taken in consideration. / A dificuldade de prever a intensidade das alterações nas propriedades do solo provocadas pelo alagamento do solo torna a interpretação dos resultados da análise de solo, muitas vezes, imprecisa para estimar a disponibilidade dos nutrientes às plantas. Métodos complementares à análise do solo, como a análise de tecido foliar, o clorofilômetro e a cartela de cores podem ser utilizados para monitorar o estado nutricional das plantas. Os objetivos deste trabalho foram: 1) verificar a influência do cultivar, estádio de desenvolvimento e parte da planta nos teores de macronutrientes e sua correlação com a produtividade de grãos de arroz e 2) monitorar o nível de nitrogênio (N) ao longo do ciclo da cultura do arroz irrigado em diferentes condições de disponibilidade de N e para diferentes cultivares de arroz irrigado, através do clorofilômetro e da cartela de cores. Para tanto, foram desenvolvidos dois experimentos a campo, conduzidos no ano agrícola de 2005/2006, na Universidade Federal de Santa Maria (RS). Para o primeiro objetivo foi instalado um experimento com seis cultivares de arroz irrigado (BR-IRGA 409, BR-IRGA 410, IRGA 417, IRGA 421, EPAGRI 108 e HÍBRIDO 2) de diferentes ciclos. Foram coletadas partes da planta dos cultivares, planta inteira, última folha, penúltima folha e folha Y, em diferentes épocas, 15 dias após a 1ª aplicação de N em cobertura, 30 dias após a 1ª aplicação de N em cobertura, diferenciação do primórdio floral, 15 dias após a diferenciação do primórdio floral e florescimento, e analisados os teores de macronutrientes e também determinada a produção de matéria seca, o acúmulo de nutrientes no tecido das plantas e a produtividade de grãos. Para o segundo objetivo foi instalado um experimento a campo com doses de N (0, 50, 80, 120 e 160 kg ha-1 de N) e dois modos de aplicação de N em cobertura (antes e depois do alagamento) sendo também utilizado o primeiro experimento com as seis cultivares de arroz irrigado. Foram realizadas avaliações com clorofilômetro, cartela de cores e análise do teor de N no tecido ao longo do ciclo da cultura e também determinada a produção de matéria seca, N acumulado e produtividade de grãos nos dois experimentos. Houve diferença entre os cultivares quanto aos teores de macronutrientes no tecido das plantas, de acordo com a parte da planta coletada e a época de avaliação. A parte da planta coletada teve maior influência nos teores de N e Ca e pouca influência nos teores de P, K e Mg. Os teores de macronutrientes das partes das plantas e épocas de avaliação não se correlacionaram significativamente com a produtividade de grãos. O clorofilômetro e a cartela de cores foram sensíveis em diagnosticar o nível de N na folha avaliada, para diferentes condições de disponibilidade de N. Os cultivares apresentaram diferenças quanto ao nível de N, quando avaliados pelo clorofilômetro e cartela de cores. Com menor sensibilidade, a cartela de cores pode ser um método alternativo ao clorofilômetro se levado em consideração o fator cultivar.

Made available in DSpace on 2014-12-17T14:52:39Z (GMT). No. of bitstreams: 1 PaulaOF.pdf: 1749658 bytes, checksum: c5a7f0123f17bea5eee66bccfbc7edd0 (MD5) Previous issue date: 2008-08-29 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / This Master Thesis presents a case study on the use of Statistical Process Control (SPC) at the N?cleo de Pesquisas em Alimentos e Medicamentos (NUPLAM). The SPC basic tools have been applied in the process of the tuberculost?ticos drugs encapsulation, primarily concerning the objective to choose, between two speeds, which one is the best one to perform the tuberculostatics encapsulation. Later on, with the company effectively operating, the SPC was applied intending to know the variability of the process and, through the tracking of the process itself, to arrive at an estimated limit for the control of future lots of tuberculostatics of equal dosage. As special causes were detected acting in the process, a cause-and-effect diagram was built in order to try to discover, in each factor that composes the productive process, the possible causes of variation of the capsules average weight. The hypotheses raised will be able to serve as a base for deepened the study to eliminate or reduce these interferences in the process. Also a study on the capacity of the process to attend the specifications was carried out, and this study has shown the process?s inaptitude to take care of them. However, on the side of NUPLAM exists a real yearning to implant the SPC and consequently to improve the existing quality already present on its medicines / Esta disserta??o apresenta um estudo de caso sobre a utiliza??o do Controle Estat?stico do Processo (CEP) no N?cleo de Pesquisas em Alimentos e Medicamentos (NUPLAM). As ferramentas b?sicas do CEP foram aplicadas no processo de encapsulamento de tuberculost?ticos primeiramente com o objetivo de escolher entre duas velocidades qual a melhor para a realiza??o do encapsulamento dos tuberculost?ticos. Posteriormente, com a empresa efetivamente funcionando, o CEP foi aplicado com o intuito de conhecer a variabilidade do processo e atrav?s do monitoramento do mesmo chegar a um limite de controle estimado para o controle de lotes futuros de tuberculost?ticos que possuam a mesma dosagem do tuberculost?tico monitorado. Como foram detectadas causas especiais atuando no processo, um diagrama de causa-e- efeito foi constru?do a fim de tentar descobrir em cada fator que comp?e o processo produtivo as poss?veis causas de varia??o do peso m?dio das c?psulas. As hip?teses levantadas poder?o servir de base para um estudo mais aprofundado para a elimina??o ou redu??o dessas interfer?ncias no processo. Tamb?m foi realizado um estudo sobre a capacidade do processo em atender ?s especifica??es o qual se mostrou incapaz de atend?-las. Contudo, existe por parte do NUPLAM um real anseio em implantar o CEP e conseq?entemente melhorar a qualidade j? existente em seus medicamentos

Indicadores-chave de desempenho (KPIs) exercem um papel de extrema importância na indústria de processos, auxiliando na tomada de decisão. No entanto, para serem representativos precisam ser calculados de forma confiável. O presente trabalho propôs uma metodologia para o cálculo destes KPIs com base em técnicas de detecção do estado estacionário, remoção de ruído, propagação de erros e análise de sensibilidade. Estes KPIs foram apresentados, de acordo com o que consta na literatura, em uma nova ferramenta gráfica de acompanhamento proposta pelos autores, denominada StatSSCandlePlot. O StatSSCandlePlot apresenta os KPIs no padrão candlestick, que é bastante utilizado no mercado de ações, incluindo informações adicionais. O grande diferencial do StatSSCandlePlot é que os indicadores e suas respectivas propriedades exibidas são calculadas a partir de técnicas que englobam o tratamento de dados e análises estatísticas. A metodologia proposta foi aplicada em um estudo de caso de um chuveiro contendo dois princípios de aquecimento, gás e energia elétrica. Para este estudo, foi criado o Índice de Qualidade do Banho (IQB), que é um indicador dependente da temperatura e da vazão de saída, cujos dados foram avaliados em três cenários distintos, o primeiro quando o sistema é submetido a distúrbios na vazão, no segundo ocorre uma queda na temperatura da água fria e no último, o IQB foi avaliado quando o sistema foi submetido a distúrbios na vazão sob uma nova estratégia de controle da planta. A partir do StatSSCandlePlot, foi possível identificar as tendências do indicador nos diferentes cenários, a parcela de cada janela no estado estacionário, os valores a serem considerados do indicador e, de forma complementar, identificar a variável que mais influenciou na variação do indicador, através da análise de sensibilidade. / Key performance indicators (KPIs) play an extremely important role in the process industry, aiding in decision-making. However, to be representative they need to be calculated reliably. The present work proposed a methodology for the calculation of these KPIs based on steady state detection, noise removal, error propagation and sensitivity analysis techniques. These KPIs were presented, as far as it is known, in a new graphical KPIs monitoring tool proposed by the authors, called StatSSCandlePlot. StatSSCandlePlot introduces KPIs in the candlestick standard, which is widely used in the stock market, including additional information. The major difference of StatSSCandlePlot is that the indicators and their respective displayed properties are calculated from techniques that encompass data processing and statistical analysis. The proposed methodology was applied in a case study of a shower containing two principles of heating, gas and electric energy. For this study the Bath Quality Index (BQI) was created, which is a temperature and output flow dependent indicator, whose data were evaluated in three different scenarios, the first one when the system was submitted to flow disturbances, in the second one, a decrease in the temperature of the cold water and in the last one, the IQB was evaluated when the system was submitted to disturbances in the flow under a new strategy of control of the plant. From the StatSSCandlePlot, it was possible to identify the trends of the indicator in the different scenarios, the portion of each window in the steady state, the values to be considered in the indicator and, in a complementary way, to identify the variable that most influenced the variation of the indicator, through the sensitivity analysis.

abstract: In this work, we focused on the stability and reducibility of quasi-periodic systems. We examined the quasi-periodic linear Mathieu equation of the form x ̈+(ä+ϵ[cost+cosùt])x=0 The stability of solutions of Mathieu's equation as a function of parameter values (ä,ϵ) had been analyzed in this work. We used the Floquet type theory to generate stability diagrams which were used to determine the bounded regions of stability in the ä-ù plane for fixed ϵ. In the case of reducibility, we first applied the Lyapunov- Floquet (LF) transformation and modal transformation, which converted the linear part of the system into the Jordan form. Very importantly, quasi-periodic near-identity transformation was applied to reduce the system equations to a constant coefficient system by solving homological equations via harmonic balance. In this process we obtained the reducibility/resonance conditions that needed to be satisfied to convert a quasi-periodic system to a constant one. / Dissertation/Thesis / M.S.Tech Engineering 2012

O presente trabalho propõe um método para a aplicação do gráfico de controle de regressão para o monitoramento de processos industriais. O método proposto inclui uma modificação do gráfico de controle de regressão múltipla, permitindo o monitoramento direto da característica de qualidade do processo ao invés do monitoramento dos resíduos padronizados do modelo de regressão, facilitando a interpretação dos operadores do processo. O método é dividido em duas fases principais: (i) Fase I - análise retrospectiva e (ii) Fase II - monitoramento do processo. A Fase I é composta pela coleta das amostras iniciais, estimação do modelo de regressão e análise de estabilidade dos dados coletados e, a partir desta fase, define-se alguns parâmetros a serem utilizados na fase seguinte. A Fase II do método consiste na coleta periódica de amostras, verificação da extrapolação dos valores das variáveis de controle e monitoramento do processo propriamente dito. O método proposto foi validado através da aplicação em um processo produtivo e de uma comparação do número médio de amostras (NMA) do gráfico de controle de regressão proposto, gerado através de simulação de Monte Carlo, com outros procedimentos similares encontrados na literatura. Como principais resultados esta dissertação apresenta: (i) proposta de um método sistematizado para nortear a aplicação de gráficos de controle de regressão; (ii) adaptação do gráfico de controle de regressão, de forma a permitir o monitoramento direto da característica de qualidade; (iii) proposta de um procedimento gráfico para a verificação da extrapolação das variáveis de controle e (iv) obtenção do NMA do gráfico de controle de regressão proposto e de outros procedimentos encontrados na literatura. O método proposto foi aplicado em um processo produtivo de uma indústria de borrachas. / This work proposes a method for the application of regression control charts in the monitoring of industrial processes. In order to facilitate the interpretation by the process operators, a modification in the multiple regression control chart is proposed allowing the direct monitoring of the values of quality characteristic of the process, instead of monitoring the regression standardized residuals. The proposed method is divided into two Phases: (i) Phase I, called retrospective analysis, and Phase II, called process monitoring. Phase I is composed by sampling, estimation of linear regression model and verification of stability of these samples. This phase defines some parameters to be used in the following phase. Phase II consists in periodic sampling of the process, altogether with verification of the extrapolation of process control variables and the process monitoring itself. The proposed method was validated through practical application in an industrial process and compared with other procedures found in literature. This work has also achieved the average run length (ARL) of the proposed regression control chart, which was compared with the other procedures consulted. The main contributions of this work may be pointed: (i) the proposal of a method to guide the application of regression control chart; (ii) the adaptation of the multiple regression control chart, allowing the direct monitoring of the quality characteristic; (iii) the proposal of a control chart to monitor the extrapolation of the process control variable and (iv) the obtaining of the ARL of the proposed regression control chart and other similar procedures. The proposed method was applied in a process of a rubber manufactory.

The thesis deals with the analysis of quality management system in a selected organization and with tasks assigned by the organization's quality manager. The company is Aspera, spol. s r.o., specifically its metal manufacturing centre Aspera Technology in České Budějovice. The thesis is divided into a theoretical and a practical part. The theoretical part is based on study of scientific literature and focuses on quality definition, history of quality management, quality management system principles and concepts and quality management tools, especially process flowchart, Pareto diagram and FMEA. The practical part describes the company, its manufacturing centre and its quality management system. The next part deals with the three assigned tasks. First, designated company processes are described and visualized in the form of flowcharts. Second, weak points and risks of these processes are analysed using FMEA and corrective actions are recommended. Third, the most significant internal defects are identified using Pareto chart and cost analysis. At the end of the thesis some suggestions for improvement are provided. The suggestions were observed during an internship in the company and should enhance the quality management system and help the overall operation of the company processes.