Introductory Accounting as Theater: A Look Behind the Scenes of Large-Lecture Production

2011 ◽  
Vol 26 (4) ◽  
pp. 815-833 ◽  
Author(s):  
Billie M. Cunningham

ABSTRACT Feeling like a bit of a thespian in class? Why not expand your class role and channel your inner Stanley Tucci or Kathleen Marshall? Large-lecture classes offer an opportunity to run a whole production. While much has been written about large-lecture classes, papers have tended to address the relative merits of these classes or some specific issue related to teaching them within a specific discipline. This paper adds to the existing literature by providing an overview of the day-to-day considerations, planning, and mechanics of developing and teaching a large-lecture introductory accounting course, by taking you on a behind-the-scenes tour through the pre-production and production processes for a large-lecture, introductory accounting course. It describes the pre-production process, including the following: understanding the audience, developing a vision for the course, identifying resource and financing needs, determining the cast and crew, designing the set, developing the production elements, casting the show, and rehearsing the show. Additionally, the paper describes the production itself, including the dimensions of acting, addressing problems that occur during the production, and managing intermissions (exams). The paper closes with a brief discussion of the critics.

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3659
Author(s):  
Andrzej Szajna ◽  
Mariusz Kostrzewski ◽  
Krzysztof Ciebiera ◽  
Roman Stryjski ◽  
Waldemar Woźniak

Industry 4.0, a term invented by Wolfgang Wahlster in Germany, is celebrating its 10th anniversary in 2021. Still, the digitalization of the production environment is one of the hottest topics in the computer science departments at universities and companies. Optimization of production processes or redefinition of the production concepts is meaningful in light of the current industrial and research agendas. Both the mentioned optimization and redefinition are considered in numerous subtopics and technologies. One of the most significant topics in these areas is the newest findings and applications of artificial intelligence (AI)—machine learning (ML) and deep convolutional neural networks (DCNNs). The authors invented a method and device that supports the wiring assembly in the control cabinet production process, namely, the Wire Label Reader (WLR) industrial system. The implementation of this device was a big technical challenge. It required very advanced IT technologies, ML, image recognition, and DCNN as well. This paper focuses on an in-depth description of the underlying methodology of this device, its construction, and foremostly, the assembly industrial processes, through which this device is implemented. It was significant for the authors to validate the usability of the device within mentioned production processes and to express both advantages and challenges connected to such assembly process development. The authors noted that in-depth studies connected to the effects of AI applications in the presented area are sparse. Further, the idea of the WLR device is presented while also including results of DCNN training (with recognition results of 99.7% although challenging conditions), the device implementation in the wire assembly production process, and its users’ opinions. The authors have analyzed how the WLR affects assembly process time and energy consumption, and accordingly, the advantages and challenges of the device. Among the most impressive results of the WLR implementation in the assembly process one can be mentioned—the device ensures significant process time reduction regardless of the number of characters printed on a wire.


2008 ◽  
Vol 40 (1) ◽  
pp. 84-97 ◽  
Author(s):  
Mathias M. Fischer ◽  
Federico Barnabè

The article presents the outcomes of a group model-building project at a chemical company that produces calcium carbide. The project led not only to the creation of a system dynamics model describing the production process but also to a microworld, a computer-based interactive learning environment meant to reproduce most of the features of the operating and controlling software actually used in the company. The process of organizational learning, the gaining of a better common understanding of the production process, and the development of the different mental models of the plant operators were some of the project's main goals. Moreover, the method followed during the project can be considered as general and can be used mainly in a variety of production processes in most manufacturing industrial firms both for the modeling of production processes and for teaching and training the operators who manage such systems.


OENO One ◽  
2022 ◽  
Vol 56 (1) ◽  
pp. 29-40
Author(s):  
Robin Cellier ◽  
Sylvain Berail ◽  
Ekaterina Epova ◽  
Julien Barre ◽  
Fanny Claverie ◽  
...  

Thirty-nine Champagnes from six different brands originating from the AOC Champagne area were analyzed for major and trace element concentrations in the context of their production processes and in relation to their geographical origins. Inorganic analyses were performed on the must (i.e., grape juice) originating from different AOC areas and the final Champagne. The observed elemental concentrations displayed a very narrow range of variability. Typical concentrations observed in Champagne are expressed in mg/L for elements such as K, Ca, Mg, Na, B, Fe, A, and Mn. They are expressed in µg/L for trace elements such as Sr, Rb, Ba, Cu, Ni, Pb Cr and Li in decreasing order of concentrations. This overall homogeneity was observed for Sr and Rb in particular, which showed a very narrow range of concentrations (150 < Rb < 300 µg/L and 150 < Sr < 350 µg/L) in Champagne. The musts contained similar levels of concentration but showed slightly higher variability since they are directly influenced by the bedrock, which is quite homogenous in the AOC area being studied. Besides the homogeneity of the bedrock, the overall stability of the concentrations recorded in the samples can also be directly linked to the successive blending steps, both at the must level and prior to the final bottling. A detailed analysis of the main additives, sugar, yeast and bentonite, during the Champagne production process, did not show a major impact on the elemental signature of Champagne.


1979 ◽  
Vol 28 (3) ◽  
pp. 224-229 ◽  
Author(s):  
Keith V. Erickson ◽  
Mira T. Erickson

1992 ◽  
Vol 8 (03) ◽  
pp. 163-183
Author(s):  
Mark Spicknall

This paper presents an example of how expert systems can be developed and used for planning structural piece-part production. First, expert systems are briefly and generically described. Then the production processes within a shipyard-like structural piece-part production facility are defined within an expert system "shell"; that is, the "objects," "attributes," and "rules" describing the production process are established and explained. Then various structural piece-parts are described to the system and the system identifies the required production processes for each described part. The inference process underlying the identification of these processes is described for each of these parts. Finally, potential applications of expert systems to other areas of shipbuilding operations are discussed.


2010 ◽  
Vol 171-172 ◽  
pp. 278-282 ◽  
Author(s):  
Jin Feng Wang ◽  
Li Jie Feng ◽  
Zhen Zhao ◽  
Hua Jie Yu

This article analyzes the characteristics of underground coal mine production process, and compares underground coal mine production process with discrete type and continuous type production processes. On this basis, it investigates the construction and implementation countermeasures on underground coal mine information system.


2013 ◽  
Vol 365-366 ◽  
pp. 1298-1301
Author(s):  
Zih Ping Ho ◽  
Yi En Wu ◽  
Jing Jung Chen

Production process design hybrid real processors opinions is vital important. Many production processes design did not consider processors needs, resulting in many failure products. Glutinous rice industries have their own particularity of production process. Glutinous rice product is a product which is a raw glutinous rice material hybrid from food processing. In Chinese, Japanese, Indian, Korean, etc. societies, glutinous rice products are an important rice product and staple food. Glutinous rice product processors have to face variable raw material (glutinous rice) costs, hence, if they know the trend of glutinous rice products and products diversity, then this would easily gain better profits when they produce these glutinous rice products. This research tries to build a better production processes through processors depth interview, aiming at glutinous rice processors for examples. In this study, a profit formula was constructed. Through in depth interview survey, there were 12 processors in Taiwan visited during 2012. It showed that health, convenience and tourism factors potentially obtained the most profits when processors produced these glutinous rice products. These raw distribution data sets of glutinous rice processors costs would be a foundation of production process design references.


2019 ◽  
Vol 9 (24) ◽  
pp. 5360 ◽  
Author(s):  
Patrycjusz Stoma ◽  
Monika Stoma ◽  
Agnieszka Dudziak ◽  
Jacek Caban

The high customer requirements for appropriate product quality pose a challenge for manufacturers and suppliers and also cause them many problems related to ensuring a sufficiently high product quality throughout the entire production cycle. For the above reasons, it is so important to assess the capability of monitored processes, and shaping, analyzing and controlling the capability of processes is an important aspect of managing an organization that uses a process approach to management. The use of an appropriate method to analyze the course of production processes is a necessity imposed by quality standards, e.g., ISO 9001: 2015. That is why it is so important to propose a quick and low-cost method of assessing production processes. For this purpose, a method of assessing the capability of the manufacturing process using bootstrap analysis was used. The article presents the analysis of inherent properties of the production process based on the results of measurements of the characteristic features of the process or the characteristics of the manufactured products (process variables) for the shafts with grooves. The main goals of the work are to develop a procedure for determining process capability based on the bootstrap method, including criteria for the classification of production process capability; to develop the criterion values for confidence intervals of production process capability; as well as to demonstrate the practical application of bootstrap analysis in manufacturing. Moreover, comparative analyses of process capabilities using bootstrap and classic methods were carried out. They confirm both the narrowing of the confidence interval when using the bootstrap method and the possibility of determining a better estimator of the lower limit of this range compared to the results obtained using the classic method. The tests carried out for the unit production of shafts with grooves showed that the analysis of the process capability for measuring tests n = 10 is possible. Finally, new criterion values for the assessment of process capability for the bootstrap method were proposed. The model for assessing the capability of production processes presented in the paper was implemented in low-volume production in the defense industry.


1999 ◽  
Vol 39 (10-11) ◽  
pp. 9-16 ◽  
Author(s):  
Hong-Ying Hu ◽  
Naohiro Goto ◽  
Koichi Fujie

The present study aims to present basic concepts to minimize the emissions from industrial production processes. Strategies and methodologies to analyze emissions from various production processes, to establish a so called negative flow sheet and to reduce the emissions from those processes by refining and/or replacing the present production process with an alternative process are discussed. Preliminary evaluation and management systems of the materials used in the production process based on characteristics such as microbial and physico-chemical treatabilities are proposed as well. The relationship between the removal efficiency of dissolved organic carbon in the five-days BOD test and that in a laboratory scale submerged biofilter with continuous operation is suggested to evaluate the biological removability of organic pollutants contained in wastewater. A novel concept to select the appropriate treatment process of an industrial wastewater based on properties such as the molecular size and biodegradability of the pollutants contained in that wastewater is also proposed. To give basic information for the minimization of energy consumption in wastewater treatment, various biological wastewater treatment processes are compared from the view point of power economy.


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