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The primary objective of this thesis is to examine the lean accounting transformation, which involves applying lean management principles to the accounting domain. In recent years, various sectors, including manufacturing, healthcare, and services, have experienced success with lean management practices. Nevertheless, the implementation of lean accounting within financial management has not been as extensively explored. This research aims to bridge that gap by scrutinizing the benefits and potential drawbacks of adopting lean accounting practices in business operations.
This research uses a combination of qualitative techniques and an extensive literature review to better understand the present subject matter. By describing the ideas of lean management and standard accounting and highlighting the fundamental distinctions between the two systems, the literature study lays a theoretical framework. The case studies illustrate the benefits of adopting lean accounting processes with real-world examples of firms that have made the transition effectively.
In the quantitative analysis of lean accounting's impact, both financial and operational factors are examined extensively. The results indicate that companies embracing lean accounting practices experience significant improvements in productivity, cost reduction, and decisionmaking quality. By highlighting the potential gains to be made by incorporating lean techniques into accounting procedures, this study adds to the current body of information on lean management. The findings offer practical implications for accounting professionals, business leaders, and policymakers interested in leveraging lean accounting to drive organizational performance improvement. The thesis finishes with suggestions for further study in this area, lean accounting.
Learning programming fundamentals is considered as one of the most challenging and complex learning activities. Some authors have proposed visual programming language (VPL) approaches to address part of the inherent complexity [1]. A visual programming language lets users develop programs by combining program elements, like loops graphically rather than by specifying them textually. Visual expressions, spatial arrangements of text and graphic symbols are used either as syntax elements or secondary notation. VPLs are normally used for educational multimedia, video games, system development, and data warehousing/business analytics purposes. For example, Scratch, a platform of Massachusetts Institute of Technology, is designed for kids and after school programs.
Design of mobile software applications is considered as one of the most challenging application domains due to the build in sensors as part of a mobile device, like GPS, camera or Near Field Communication (NFC). Sensors enable creation of context-aware mobile applications in which applications can discover and take advantage of contextual information, such as user location, nearby people and objects, and the current user activity. As a consequence, context-aware mobile applications can sense clues about the situational environment making mobile devices more intelligent, adaptive, and personalized. Such context aware mobile applications seem to be motivating and attractive case studies, especially for programming beginners (“my own first app”).
In this work, we introduce a use-case centered approach as well as clear separation of user interface design and sensor-based program development. We provide an in-depth discussion of a new VPL based teaching method, a step by step development process to enable programming beginners the creation of context aware mobile applications. Finally, we argue that addressing challenges for programming beginners by our teaching approach could make programming teaching more motivating, with an additional impact on the final software quality and scalability.
The key contributions of our study are the following:
- An overview of existing attempts to use VPL approaches for mobile applications
- A use case centered teaching approach based on a clear separation of user interface design and sensor-based program development
- A teaching case study enabling beginners a step by step creation of context-aware mobile applications based on the MIT App Inventor (a platform of Massachusetts Institute of Technology)
- Open research challenges and perspectives for further development of our teaching approach
References:
[1] Idrees, M., Aslam, F. (2022). A Comprehensive Survey and Analysis of Diverse Visual Programming Languages, VFAST Transactions on Software Engineering, 2022, Volume 10, Number 2, pp 47-60.
In this paper we suggest to combine the areas of media streaming services, mobile devices, and manufacturing processes to support monitoring, controlling and supervising production processes in order to achieve high levels of efficiency and environmentally friendly production. It contains a comprehensive and detailed explanation of the proposed E-Learning streaming framework, especially the adaption of streaming services to mobile environments. The key components of our approach are 1) an XML-based streaming service specification language, 2) adaption of multimedia E-Learning services to mobile environments, and 3) a media delivery platform for searching, registration, and creation of streaming services for mobile devices.
Integrating voice / video communication into business processes can accelerate resolution time, reduce mistakes, and establish a full audit-trail of the interactions. Some VoIP service providers offer website based or plugin based solutions, which are, however, difficult to integrate with other applications. A promising approach to overcome these disadvantages is the development of appropriate Web Services to allow applications interacting with a VoIP system. We propose a generic framework for VoIP applications consisting of an XML-based service specification language and a set of reusable Web Service components. Service providers using the proposed service-oriented architecture can offer to their customers a protocol-neutral Web Service interface, thus enabling the deployment of a general and integrated VoIP solution.
The goal of eLearning services integration in manufacturing is, through the development of new multimedia solutions, to accelerate and enhance the ability of the manufacturing industry to capitalise on the emergence of a powerful global information infrastructure. The key components of our approach are: (1) an XML based streaming service specification language; (2) automatic configuration of distributed eLearning streaming service implementations; (3) a set of Web services for searching, registration, and creation of streaming services; (4) caching and replication policies based on timing information derived from the service specifications. We also introduce a new concept for cache management during runtime, e.g., content is distributed to cache servers located at the edge of a network close to the client.
This paper presents a streaming-based E-Learning environment where closer integration between learning and work is achieved by integrating multimedia services into manufacturing processes. It contains a comprehensive and detailed explanation of the proposed E-Learning streaming framework, especially the adaption of streaming services to mobile environments. We first analyze several scenarios where E-Learning streaming services can be integrated into manufacturing processes. To allow systematic and tailor-made integration, we develop a model and a specification language for E-Learning streaming services and apply the model using practical scenarios from real manufacturing processes. Adaption of multimedia streaming services to mobile devices is discussed based on Synchronized Multimedia Integration Language (SMIL). Last, we comment on the benefits of using E-Learning streaming services as part of manufacturing processes and analyze the acceptance of the developed system. The key components of our E-Learning environment are 1) an xml based streaming service specification language, 2) adaption of multimedia E-Learning services to mobile environments, and 3) Web Services for searching, registration, and creation of E-Learning streaming services.
This paper presents an approach where closer integration between learning and work is achieved by integrating multimedia services into manufacturing processes. The goal of E-Learning services integration in manufacturing processes is, through the development of new multimedia services, to accelerate and enhance the ability of manufacturing industry to capitalise on the emergence of a powerful global information infrastructure. In this paper we suggest to combine the areas of media streaming services and manufacturing processes, by providing electronic learning offerings as collections of media streaming services. The key components of our approach are 1) an xml based streaming service specification language, 2) automated configuration of distributed E-Learning streaming applications, 3) Web Services for searching, registration, and creation of E-Learning streaming services.
Most E-Learning projects tend to separate learning activities from everyday work. This paper presents an approach where closer integration between learning and work is achieved by integrating multimedia services into manufacturing processes. The goal of E-Learning services integration in manufacturing is, through the development of new multimedia solutions, to accelerate and enhance the ability of manufacturing industry to capitalise on the emergence of a powerful global information infrastructure. In this paper we suggest to combine the areas of media streaming services and manufacturing processes, by providing electronic learning offerings as collections of media streaming services. The key components of our approach are 1) an xml based streaming service specification language, 2) automated configuration of distributed E-Learning streaming applications, 3) web services for searching, registration, and creation of E-Learning streaming services.
We propose a new streaming media service development environment comprising of a streaming media service model, a XML based service specification language and several implementation and configuration management tools. In our project, the described approach is used for integration of streaming based eLearning services in manufacturing processes of a subcontractor to the automotive industry. The key components of our approach are 1) an xml based streaming service specification language, 2) a set of web services for searching, registration, and creation of streaming services, 3) caching and replication policies based on timing information derived from the service specifications.
In this paper, we propose a new streaming media service development environment comprising of a streaming media service model, a XML based service specification language and several implementation and configuration management tools. Our approach is based on a high level streaming service specification language, which allows specifying a service in terms of media objects, QoS, and distribution policies. Driven by such a streaming service specification and a streaming component library implemented with Java Media Framework, the required distributed application infrastructure is generated automatically by a service manager. To support flexible instantiation and termination of services as well as change management during runtime, e.g. migration or substitution of streaming components, we introduce instantiation and termination rules, and reconfiguration rules.
Visual programming languages (VPL) let users develop software programs by combining visual program elements, like lists of objects, loops or conditional statements rather than by specifying them textually.
Humanoid robots programming is a very attractive and motivating application domain for students, especially for programming beginners. Humanoid robots are constructed in such a way that they mimic the human body by using actuators that perform like muscles. Typically, a humanoid robot consists of sensors and actuators, i.e. torso, a head, two arms, and two legs, though some humanoid robots may replicate only part of the body, for example, from the waist up. In some cases, humanoid robots are equipped with heads designed to replicate additional human facial features such as eyes. Additional sensors are needed by a robot to gather information about the conditions of the environment to allow the robot to make necessary decisions about its position or certain actions that the situation requires, e.g. an arm movement or an open/close hand action. Other examples for sensor are reflective infrared sensors used to detect objects in proximity.
In this work, we introduce a use-case centered approach based on sensors and actors of a robot and a workflow model to visually describe the sequence of actions including conditional actions or concurrent actions. We provide an in-depth discussion of a new VPL based teaching method for programming humanoid robots based on VPLs. Open research challenges, limits and perspectives for further development of our teaching approach are discussed as well.
The main advantage of mobile context-aware applications is to provide effective and tailored services by considering the environmental context, such as location, time, nearby objects and other data, and adapting their functionality according to the changing situations in the context information without explicit user interaction. The idea behind Location-Based Services (LBS) and Object-Based Services (OBS) is to offer fully-customizable services for user needs according to the location or the objects in a mobile user's vicinity. However, developing mobile context-aware software applications is considered as one of the most challenging application domains due to the built-in sensors as part of a mobile device. Visual Programming Languages (VPL) and hybrid visual programming languages are considered to be innovative approaches to address the inherent complexity of developing programs. The key contribution of our new development approach for location and object-based mobile applications is a use case driven development approach based on use case templates and visual code templates to enable even programming beginners to create context-aware mobile applications. An example of the use of the development approach is presented and open research challenges and perspectives for further development of our approach are formulated.
Sensors and actuators enable creation of context-aware applications in which applications can discover and take advantage of contextual information, such as user location, nearby people and objects. In this work, we use a general context definition, which can be applied to various devices, e.g., robots and mobile devices. Developing context-based software applications is considered as one of the most challenging application domains due to the sensors and actuators as part of a device. We introduce a new development approach for context-based applications by using use-case descriptions and Visual Programming Languages (VPL). The introduction of web-based VPLs, such as Scratch and Snap, has reinvigorated the usefulness of VPLs. We provide an in-depth discussion of our new VPL based method, a step by step development process to enable development of context-based applications. Two case studies illustrate how to apply our approach to different problem domains: Context-based mobile apps and context-based humanoid robot applications.
Disruptive innovations can solve major global challenges. However, the system in Germany does not sufficiently favor the development of such innovations. The disruptive output of leading nations like the United States puts increasing pressure on Germany’s innovation leadership. The German innovation agency SPRIND was founded in 2019 and is a suitable instrument to promote disruptive innovations. The SPRIND itself cites the American innovation agency DARPA, which has been promoting disruptive innovations since 1958, a role model. Therefore, the aim of this paper is to conduct a comparative analysis of DARPA and SPRIND. To answer the research question, secondary sources were used. In addition, two expert interviews were conducted with employees of SPRIND. The result of this paper is a systematic comparison that identifies the key differences and similarities between the two agencies. SPRIND is based on DARPA in key success factors, such as the person-centered approach, funding instruments or risk management. However, compared to DARPA, SPRIND has a major disadvantage; namely several administrative hurdles which inhibit agile action.
Printed circuit boards (PCB) are a foundation of electronical devices in modern society. The fabrication of these boards requires various processes and machines. The utilisation of a robot with multiple tools can shorten the process chain compared to screen printing. In this paper a system is presented, which utilises an industrial six axis robot to manufacture
PCBs. The process flow and conversion process of the Gerber format into robot specific commands is presented. The advantages and challenges applying a robot to print circuits are discussed.
A benchmark analysis of Long Range (LoRaTM) Communication at 2.45 Ghz for safety applications
(2014)
The demand of wireless solutions in industrial applications increases since the early nineties. This trend is not only ongoing, it is further pushed by developments in the area of software stacks like the latest Bluetooth Low Energy Stack. It is also pushed by new chip-designs and powerful and highly integrated electronic hardware. The acceptance of wireless technologies as a possible solution for industrial applications, has overcome the entry barrier [1]. The first step to see wireless as standard for many industrial applications is almost accomplished. Nevertheless there is nearly none acceptance of wireless technology for Safety applications. One highly challenging and demanding requirement is still unsolved: The aspect safety and robustness. Those topics have been addressed in many cases but always in a similar manner. WirelessHART as an example addresses this topic with redundant so called multiple propagation paths and frequency hopping to handle with interferences and loss of network participants. So far the pure peer to peer link is rarely investigated and there are less safety solutions available. One product called LoRa™ can be seen as one possible solution to address this lack of safety within wireless links. This paper focuses on the safety performance evaluation of a modem-chip-design. The use of diverse and redundant wireless technologies like LoRa can lead to an increase acceptance of wireless in safety applications. Many measurements in real industrial application have been carried out to be able to benchmark the new chip in terms of the safety aspects. The content of this research results can help to raise the level of confidence in wireless. In this paper, the term “safety” is used for data transmission reliability.
Time-of-Flight Cameras Enabling Collaborative Robots for Improved Safety in Medical Applications
(2020)
Human-robot collaboration is being used more and more in industry applications and is finding its way into medical applications. Industrial robots that are used for human-robot collaboration, cannot detect obstacles from a distance. This paper introduced the idea of using wireless technology to connect a Time-of-Flight camera to off-the-shelf industrial robots. This way, the robot can detect obstacles up to a distance of five meters. Connecting Time-of-Flight cameras to robots increases the safety in human-robot collaboration by detecting obstacles before a collision. After looking at the state of the art, the authors elaborated the different requirements for such a system. The Time-of-Flight camera from Heptagon is able to work in a range of up to five meters and can connect to the control unit of the robot via a wireless connection.