A ergonomia pode ser aplicada de diversas formas, tais como na fase inicial de um projeto, quando se aplica a ergonomia de concepção; como uma intervenção, procurando corrigir algum problema existente ou aproveitando outras mudanças para atribuir aspectos ergonômicos; ou na forma de melhoria contínua, em que entram a ergonomia participativa e de conscientização. Entretanto uma das principais barreiras encontradas pela ergonomia, ao introduzir-se no ambiente industrial, é a dificuldade em contabilizar, em termos financeiros, os benefícios que podem ser gerados pela sua aplicação. A partir da metodologia proposta pela SAABEPE, foi possível determinarem-se as condições que uma empresa apresenta para avaliar economicamente projetos de ergonomia por meio da verificação da presença de um conjunto de indicadores, bem como pela investigação de sua origem e lógica de uso na gestão da empresa. O objetivo deste trabalho é evidenciar as condições que as empresas possuem para executar esse tipo de avaliação de acordo com as informações existentes em seu sistema de gestão. O diferencial deste trabalho está na aplicação da metodologia que focalizou médias e pequenas empresas, assim, realizando estudo de casos em duas empresas. Percebeu-se que a empresa de médio porte conta com um volume de informações maior que a outra, apesar de as duas possuírem informações que possibilitam a avaliação de projetos de ergonomia. Com base no levantamento das informações, foram indicadas melhorias com a intenção de que as empresas obtenham um banco de dados mais completo para avaliar projetos de ergonomia. / The ergonomics may exist in different ways, such as in the early stage of a project, while the ergonomic design is applied; as an intervention, trying to correct some existing problem or taking advantage of other changes to assign ergonomics; or even in the form of continuous improvement, they enter awareness and participatory ergonomics. However one of the main barriers faced by ergonomics to be introduced in the industrial environment is the difficulty in accounting, in financial terms, the benefits that may be generated by the application. From the methodology proposed by SAABEPE, it was possible to determine whether the conditions that a company has to economically evaluate ergonomic designs by verifying the presence of a set of indicators, as well as the investigation of their origin and use in the management logic company. The objective of this work is to show the conditions that companies have to perform this type of evaluation in accordance with existing information management system. The differential of this work is the application of the methodology which focused on small-sized and medium-sized firms conducting case studies in two companies. It was noticed that the medium-sized company has a greater volume of information than the other, although both have information that could support the financial evaluation of ergonomics. Based on survey information, it was suggested improvements with the intention of companies to obtain a database of more complete data to evaluate ergonomics.

Este estudo teve como objetivo avaliar a relação custo/benefício do sistema APPCC implantado na linha de produção de iogurte em uma indústria de laticínio em São Carlos, São Paulo de Agosto de 2006 a Agosto de 2007. Foi realizada a mensuração dos custos totais para elaboração e implantação do APPCC bem como a avaliação da qualidade microbiológica do produto acabado e do nível de perdas de embalagens durante o processamento, antes e após a implantação do sistema. Inicialmente foi realizada adequação aos programas pré-requisitos e treinamento dos funcionários para as boas práticas de fabricação e APPCC. A seguir foram aplicados os princípios do plano, sendo identificados 12 pontos críticos de controle (PCCs), desde a recepção do leite cru, até a expedição do produto acabado. O APPCC mostrou-se eficiente no controle da qualidade microbiológica do iogurte, com redução nas contagens de bolores e leveduras após a implantação do sistema, não sendo verificadas alterações para as contagens de coliformes totais e fecais. Quanto às perdas de embalagens na linha de produção, a implementação do APPCC não afetou os percentuais de perdas de tampas e garrafas, sendo que os rótulos apresentaram aumento de perdas após a implantação do sistema. Com relação aos custos para implantação do APPCC, os maiores investimentos foram referentes à consultoria externa (48%) e mudanças estruturais e aquisição de equipamentos (30%). Os custos específicos aos programas pré-requisitos representaram 22% dos investimentos totais. Para a manutenção do APPCC os maiores custos foram relativos à mão de obra para monitoramento dos PCCs e verificação do plano (46%) e material de laboratório (28%). O custo para a manutenção do sistema representou um impacto de R$ 0,01/kg no valor final do iogurte embalado, e os gastos com investimentos na fábrica contribuíram com um adicional de R$ 0,02/Kg. O impacto total da implementação do APPCC foi R$ 0,03/Kg, o que representa 1,5% do valor do produto final. Conclui-se que a aplicação do APPCC em linha de produção de iogurte conforme descrito neste estudo apresenta relação custo-benefício satisfatória. / The aim of this study was to evaluate the relationship between cost and benefits of Hazard Analysis Critical Control Points (HACCP) system implemented in the yogurt production line in a dairy processing plant in São Carlos, São Paulo State from August 2006 to August 2007. The total costs for the elaboration and implementation of HACCP, along with the microbiological parameters of the final product and the losses of packaging units during processing were measured before and after the implementation of the system. Initially, procedures were done for the compliance to the pre-requisites programs and the training of the staff on good manufacturing practices (GMP) and HACCP. Next, the principles of the plan were applied and 12 critical control points (CCP) were identified from the raw milk reception until the dispatch of the final product. The HACCP showed to be efficient for the microbiological quality control of the yogurt, by reducing the incidence of molds and yeasts, although no changes on total and fecal coliforms counts were observed before and after the HACCP implementation. As for the packaging losses on the production line, the implementation of the HACCP did not affect the percentage of bottles or bottle covers loss. However, the label losses increased after the HACCP implementation. Regarding the HACCP implementation costs, the major investments were related to external consultants (48%) and structural changes and equipment purchasing (30%). The specific costs related to the pre-requisite programs represented 22% of the total investments. The major costs for the HACCP operating were associated to the labor required for monitoring the CCP, the verification of the plan (46%) and the material required for laboratorial analysis (28%). The HACCP operating costs represented an impact of R$ 0.01/kg of the packed yogurt, and the investments done in the factory contributed for an additional of R$ 0.02/kg. The overall impact of the HACCP implementation was R$ 0.03/kg (1.5% of the value of the final product). In conclusion, the HACCP applied in the yogurt line as described in this study presented a satisfactory cost-benefits relationship.

The study, on which this paper is based upon, has analyzed the implementation and feasibility of the European Employment Price Index (EEPI) in Austria. The European Employment Price Index is a Laspeyres measure of the change in the demand-transaction price of the standardized unit of labor. We find that it is feasible to construct the index with the available company data with an approximate lag length of five month. Most data were easily accessible within firms, with the exception of severance payments, company pensions, and hypothetical costs. Only 228 observations are required to obtain an aggregate EEPI for Austria within +/- one percentage point at the 95 % significance level, whilst some 4800 observations are necessary for disaggregate series, enormously increasing costs of provision.

This research studies delegation in outpatient physiotherapy and attempts to solve its deficiency by designing a theoretical model of constructive delegation (CD model). The CD model is functional and uses a systematic and rational approach to plan the level of delegation by using task and cost-benefit analysis and it supports delegation dynamically by organising training, working partnerships, communications and the working environment. An initial survey of tasks carried out by physiotherapists and assistants at ten sites found inconsistent approaches to delegation, with 80% of physiotherapists expressing concerns. This mirrored similar experiences in the literature where there was evidence of some delegation of technical clinical tasks, but also resistance within the profession. Generally in the literature delegation was defined and eluded to, but was not constructed in order to provide a planned system. The CD model was offered as a tool to, by construction, implement delegation safely and without loss of quality to ensure appropriate skills for appropriate tasks and to analyse current practice and implicitly suggest improvements.

Aplikace standardní metody CBA na zamýšlené olympijské hry v Praze v roce 2016. Ocenění socioekonomických nákladů a přínosů, externalit a významných ekonomických toků projektu. Provedení citlivostní analýzy a analýzy rizik. Sestavení závěrečného rozpočtu her a jeho posouzení dle kriteriálních ukazatelů pro hodnocení investic.

During the winter of 2018, the bicycle path named Cykellänken Ryd was completed. The path extends from central Ryd to the city center of Linköping. According to the municipality of Linköping, Cykellänken Ryd is one out of two pilot projects which is meant to be evaluated and used to support the decision-making process of whether seven other planned bicycle paths is to be constructed. The municipality politicians have however, already decided for at least one additional bike path to be built, despite the lack of an evaluation of whether the pilot projects have been cost-effective. The purpose of this composition is to create a cost-benefit analysis of Cykellänken Ryd and estimate whether the project has been economically profitable. Based on the result, we have discussed whether another planned bicycle path is likely to be profitable. The bicycle path we will discuss is planned to be built between Hjulsbro and Linköping city center and is currently up for decision. In order to produce a result, an estimation regarding the positive and negative effects of the bicycle path has been made. By using ASEK and GC-kalk we have been able to estimate the monetary effects in order to compare the costs with the benefits. According to our calculations, Cykellänken Ryd is estimated to have a net-benefit of 61 501 142 SEK, and has therefore been profitable. We have also taken monetarily immeasurable effects into consideration. In order for the project to be unprofitable, these effects would have to exceed 61 501 142 SEK. The existing bicycle path between Hjulsbro and Linköping city center is currently used by 639 871 bicycle rides per year. The costs for the new bicycle path to Hjulsbro is expected to be higher than the cost of Cykellänken Ryd. However, due to the increased volume of cyclists it is also expected to produce higher benefits in the cost-benefit analysis. During the composition, we have had to make certain assumptions due to the lack of figures from the municipalities automatic bicycle counters and an absence of other information. Among others we lack the specific number of bicycle rides before the project were initiated, which is important to keep in mind. / Vintern 2018 stod Cykellänken Ryd färdig. Vägen sträcker sig från Ryds centrum till Linköpings innerstad. Enligt Linköpings kommun är Cykellänken Ryd ett av två stycken pilotprojekt som ska utvärderas för att sedan användas som beslutsunderlag för de andra sju planerade cykellänkarna i kommunen. Politikerna i Linköpings kommun har beslutat att minst en av de andra cykellänkarna ska byggas trots att det inte finns någon utvärdering över huruvida pilotprojekten är kostnadseffektiva eller ej. Syftet med uppsatsen var således att genomföra en samhällsekonomisk kalkyl på Cykellänken Ryd för att se om projektet är lönsamt. Utifrån detta resultat resonerades det sedan kring huruvida en annan cykellänk kommer vara lönsam eller inte. Cykellänken som jämfördes med Cykellänken Ryd ska gå mellan Hjulsbro och innerstaden och är beslutsaktuell. För att få fram ett resultat identifierade och kvantifierade vide positiva och negativa effekter som cykellänken har medfört. Med hjälp av ASEK och GC-kalk värderade vi sedan effekterna monetärt för att kunna väga kostnader mot nyttor. Enligt vår kalkyl har projektet Cykellänken Ryd medfört en nettonytta motsvarande 61 501 142 kr och alltså varit lönsam. Det finns även effekter som har varit svåra att värdera monetärt. För att projektet ska vara olönsamt krävs det alltså att dessa effekter utgör en kostnad på minst 61 501 142 kr. Den planerade cykellänken mellan Hjulsbro och innerstaden har ett cykelflöde som uppgår till 639 871 cykelresor per år vilket är mer än dubbelt så många jämfört med Cykellänken Ryd. De planerade kostnaderna är högre för cykellänken Hjulsbro än för Cykellänken Ryd men vi gjorde ändå bedömningen att projektet borde visa ett positivt resultat just för att det höga cykelflödet kommer medföra höga nyttoposter i kalkylen. Under uppsatsen gjordes vissa antagningar i brist på uppgifter från cykelräknare samt övrig information. Det innebar bland annat att vi inte har fått ett exakt antal cykelresor att utgå från vilket är viktigt att ha i åtanke.

Objective: This study aimed to project the societal cost and benefit of an expansion of a water access intervention that promotes lunchtime plain water consumption by placing water dispensers in New York school cafeterias to all schools nationwide. Methods: A decision model was constructed to simulate two events under Markov chain processes – placing water dispensers at lunchtimes in school cafeterias nationwide vs. no action. The incremental cost pertained to water dispenser purchase and maintenance, whereas the incremental benefit was resulted from cases of childhood overweight/obesity prevented and corresponding lifetime direct (medical) and indirect costs saved. Results: Based on the decision model, the estimated incremental cost of the school-based water access intervention is $18 per student, and the corresponding incremental benefit is $192, resulting in a net benefit of $174 per student. Subgroup analysis estimates the net benefit per student to be $199 and $149 among boys and girls, respectively. Nationwide adoption of the intervention would prevent 0.57 million cases of childhood overweight, resulting in a lifetime cost saving totalling $13.1 billion. The estimated total cost saved per dollar spent was $14.5. Conclusion: The New York school-based water access intervention, if adopted nationwide, may have a considerably favourable benefit–cost portfolio.

Projections show that to feed a growing population which is expected to reach 9.1 billion in 2050 would require raising overall food production by some 70 percent by 2050. One of the possible ways to increase agricultural production is through increasing yields by expanding irrigation. This study assesses the potential costs and benefits associated with sustainable groundwater abstraction to provide for irrigation.The feasibility of groundwater abstraction is determined using a combination of three indicators:groundwater recharge, groundwater quality (salinity) and sustainability (no depletion). Global groundwater recharge estimates used, are simulated with the Lund-Potsdam-Jena dynamic global vegetation model with managed lands (LPJmL). The cost of groundwater abstraction is determinedon a spatially explicit scale on global level at a grid resolution of 0.5°. Groundwater abstraction cost is divided into two parts: capital costs and operational costs. The potential benefit of increased water supply for irrigation is given by the water shadow price which is determined by using a Model of Agricultural Production and its Impact on the Environment (MAgPIE). The water shadow price for water is calculated in areas where irrigation water is scarce based on the potential increase in agricultural production through additional water and it reflects the production value of an additional unit of water. The water shadow price is given on a 0.5° grid resolution in US $/m3. Combining the cost of abstraction and the water shadow price, the benefit cost ratio is calculated globally on a spatially explicit scale to determine where investment in groundwater irrigation wouldbe beneficial. Finally, the results are analysed in global, regional and country perspectives. The results show that groundwater abstraction is beneficial for an area of 135 million hectares which is around 8.8% of the total crop area in the year 2005. Europe show the highest potential with an area of ~ 50 million hectares with a majority of the area located in France, Italy, Germany and Poland. Second is North America with an area of ~ 43.5 million hectares located in the Eastern states where the irrigation infrastructure is less developed as compared to the Western states. Sub-Saharan Africa shows a potential of ~ 15.4 million hectares in the Southern and Eastern countries of Zimbabwe, Kenya, Malawi, Tanzania, Ethiopia and some parts of South Africa. South Asia despite extensive groundwater extraction shows only a moderate potential of ~ 9 million hectares, mostly located in India whereas China shows almost no potential. This is due to extensive groundwater depleted areas which were removed from the analysis and low water shadow prices which made abstraction not beneficial. Well installation costs play an important role in developing countries in regions of Sub-Saharan Africa and South Asia, where a reduction in costs would lead to an increase in area by more than 30%. Subsidy analyses shows that substantial increase in crop land areas where a benefit cost ratio >1 takes place in India with subsidised energy prices but this effect is found to be negligible in Mexico. This study is, to the author’s knowledge, the first to assess the benefit cost ratio of groundwater abstraction on a global scale by determining spatially explicit abstraction costs. The results show that a great potential for groundwater abstraction exists in all regions despite problems of groundwater depletion due to disparity in distribution and development of groundwater resources. Energy subsidies and cheap well installation techniques are the two factors that could bring down the abstraction costs which are quite important in developing regions where farm incomes are low. Also, groundwater irrigation potential not only exists in arid areas of Africa and South Asia where irrigation is needed but also in humid areas of Europe and North America where groundwater irrigation can play an important role in building resilience to events of drought. However, it is essential to not to follow the path that has led to groundwater depletion in many parts of the world and develop this potential in a sustainable way through groundwater use regulations, policies and efficient technologies.

Yes

No / The paper explores some of the political assumptions implicit in the use of social cost-benefit analysis, and the role of economic planners using this analysis. It is argued that the recent emphasis on income distribution in project planning techniques rests on questionable assumptions about the nature and intentions of governments. These techniques can be thought of as attempts to redistribute income ‘through the back door’. Some possible justification for the use of income distribution weights in project planning is given, but it is concluded that they are very much second best to direct macro-economic policies and popular participation in planning.