<p> A review ·of the basic purposes for, and research work conducted on, estimates of running costs of motor vehicles is presented. An attempt at using available running cost data at the Ministry of Transportation and Communications (Ontario) to obtain acceptable estimates of running costs is also presented. The purpose of this report was to study, in detail, the purpose and research methods advocated for obtaining running cost estimates with inherent advantages and disadvantages, and includes an attempt at using available data in obtaining such estimates and the problems associated with it. </p> <p> Several of the principal purposes and uses of running cost estimates are addressed. Each purpose is presented and discussed in detail and examples of data obtained to satisfy that purpose are given. In addition, the deficiencies of each data type are identified. Examples of use and application of different data types in obtaining economic assessment for individual organizational and governmental uses are included. </p> <p> A review of literature on running costs for motor vehicles is given. The different data collection and research methods adopted by researchers all over the world are discussed. A discussion of the advantages and disadvantages of each method with respect to variables included, data collection method, level of data aggregation, impact of time-dependence, techniques and results is presented. </p> <p> An investigation of running cost records available at the Ontario Ministry of Transportation and Communications was conducted. An effort at using such records to obtain reliable estimates of running costs was attempted but no conclusive results were obtained. The limitations of using these records to obtain running costs estimates are indicated. </p> <p> The concluding chapter includes recommendations for future research efforts for both short term and long term consideration. </p> / Thesis / Master of Engineering (MEngr)

The nitrogen reduction goals for the Chesapeake Bay are proving particularly difficult achieve. One of the contributing sources of N loading to the Bay is legacy N from groundwater springs. Denitrifying spring bioreactors are a best management practice that offers an opportunity to abate N from groundwater springs. The objective of this research is to estimate the regional abatement costs to remove legacy N using bioreactors. We identified 196 candidate springs for bioreactor installation that had a median spring flow of greater or equal to 100 m3 d-1 and greater or equal to 3 mg L-1. Under assumptions that 25% of the spring flow can be diverted to the bioreactor and a bioreactor N removal efficiency of 20%, we estimate that it would cost $3,325,400 yr-1 to abate 106,911 kg N yr-1. The driving factor of driving the unit costs of N removal is the amount of spring flow treated by the bioreactor. Further research is needed to understand how to optimize bioreactor performance and the benefits of increasing the percentage of spring flow treated given the impact these two factors on the cost-effectiveness of spring bioreactors in removing N. / Master of Science / There is a Chesapeake Bay Watershed total maximum daily load (TMDL) to reduce pollutants from going into the Bay. The reduction measures to achieve the TMDL goals must be in place by 2025. The nitrogen reduction goal for the Bay is proving particularly difficult to achieve. One of the contributing sources of N loading to the Bay is legacy N from groundwater springs. Denitrifying spring bioreactors are a best management practice that offers an opportunity to abate N from groundwater springs. One form of a denitrifying bioreactor is a hole in the ground filled with carbon substrate (i.e. woodchips) that is used to treat N rich water. Due to the conditions created in the spring bioreactor, the process of denitrification occurs, and N is removed from the water treated. The objective of this research is to estimate the regional abatement costs to remove legacy N using bioreactors. We identified 196 candidate springs for bioreactor installation that had a median spring flow of greater or equal to 100 m3 d-1 and greater or equal to 3 mg L-1. Under assumptions that 25% of the spring flow can be diverted to the bioreactor and a bioreactor N removal efficiency of 20%, we estimate that it would cost $3,325,400 yr-1 to abate 106,911 kg N yr-1. The driving factor of driving the unit costs of N removal is the amount of spring flow treated by the bioreactor. Further research is needed to understand how to optimize bioreactor performance and the benefits of increasing the percentage of spring flow treated given the impact these two factors on the cost-effectiveness of spring bioreactors in removing N.

Background:           Cost reduction in logistics is crucial for improving profitability and achieving continuous sustainability improvement. Companies aim to maintain margins through cost reduction strategies in logistics yet staying sustainable in competitive markets.  Purpose:                  The thesis analyses the impact of supply chain management cost reduction on sustainability as well as the other way around, particularly focusing on logistics cost cutting and their influence on efficiency improvement and long-term sustainability. Method:                   The research methodology involves qualitative research, including interviews with experienced professionals in the logistics field who have tackled cost reduction and sustainability. Conclusion:             Achieving sustainability in supply chain management necessitates the successful integration of logistics strategies and the implementation of cost-cutting measures. Companies can strike a balance between economic efficiency and sustainable practices by optimizing operations, minimizing waste, and adopting responsible approaches.

Since the enactment in 1975 of the Education of All Handicapped Children Act (P.L. 94-142), now renamed the Individuals with Disabilities Act (IDEA), the cost of special education services has grown substantially in both absolute and relative terms (Duenas 1993). As a result, the issues such as the actual cost of special education services and the relationship of special education financing to regular education funding have become increasingly important to local, state and federal policymakers. The need for cost analysis in special education has become more important as the competition with other governmental agencies for available funds becomes more acute. As a social service, education in general and special education in particular must compete for dollars with highways, sanitation, and other services (Ysseldyke 1992). This study contributes to the need for in depth analysis of special education costs. The cost analysis method replicated in this study, called the Moche Cost Analysis of Public Education or CAPE Model, provided greater accuracy and flexibility than prior methods. The CAPE Model was used to examine and compare costs of regular elementary education, regular secondary education, elementary special education, and secondary special education. Special education costs also were compared across disability categories and service delivery environments. CAPE can be adapted easily to identify expenditures by building level and programs other than special education. CAPE calculations were completed using the LOTUS spreadsheet program. / Ed. D.

Background: Canada is the only developed country with universal healthcare but no universal prescription drug coverage. Prescription drug coverage in Canada is often described as a “patchwork” system; eligibility for coverage varies by province and influenced by circumstance. Subsets of the population are eligible for partial or full provincial coverage for their prescription medications through public and/or private coverage. Methods: The extent and factors associated with misreporting of drug insurance and cost-related non-adherence (CRNA) to prescribed medicines were investigated in three study populations: Ontario seniors 65 and over, Quebec seniors 65 and over, and Quebec adults 25-64 using pooled data from the 2015/2016 Canadian Community Health Survey (CCHS). The rationale for these study cohorts was that the vast majority had partial or full coverage for prescription medications from a public and/or private source. The factors associated with CRNA to prescribed medicines were also explored in these three subgroups. Results: There is a degree of misreporting of drug insurance among Ontario seniors (17%), Quebec seniors (18%) and Quebec adults (9%). Quebec adults who declared CRNA to prescribed drugs had twice the odds of misreporting prescription drug coverage (OR 2.1 95% CI 1.3-3.4). Lower-income earners among Ontario seniors (OR 1.8, 95% CI 1.3-2.6), Quebec seniors (OR 1.7 95% CI 1.2-2.6), and Quebec adults (OR 3.4, 95% CI 2.3-5.1) were more likely to misreport coverage. Quebec seniors were more likely to misreport if they had less than a secondary school education (OR 1.4, 95% CI 1.1-1.8). Ontario seniors who were immigrants were more likely to misreport coverage (OR 1.5, 95% CI 1.2-1.8), as were Quebec seniors who were immigrants (OR 2.2, 95% CI 1.4-3.5). Ontario seniors who had a flu shot in the past 12 months (OR 0.7, 95% CI 0.5-9.9) and Quebec adults who had visited a GP in the past 12 months (OR 0.6, 95% CI 0.45,0.77) were less likely to misreport coverage. CRNA to prescribed drugs was reported by Ontario seniors (3.3%), Quebec seniors (2.5%), and Quebec adults (5.3%). Low-income Ontario seniors (OR 2.9, 95% CI 1.5-5.7) and Quebec adults (2.5, 95% CI 1.6-3.8) were more likely to report CRNA to prescribed medicines. Quebec adults with chronic conditions (OR 1.7, 95% CI 1.2-2.4) and those in self-reported poor health (OR 2.4, 95% CI 1.3-4.4) were also more likely to report CRNA to prescribed drugs. Conclusions: There appears to be a socio-economic gradient in misreporting and CRNA among Ontario seniors, Quebec seniors, and Quebec adults. Given most of these subgroups will have coverage, we hypothesize a degree of measurement error among responses. More specifically, respondents who report CRNA to prescribed medicines may reflect measurement error. / Thesis / Master of Science (MSc) / Canada is a country that prides itself on universal healthcare yet lacks an important component - universal prescription drug coverage. Hence, it is often described as a “patchwork system” whereby Canadians must rely on a combination of public and private drugs plans depending upon circumstance. As a result, a proportion of Canadians lack prescription drug coverage and may be unable to afford prescription medications. This study aimed to investigate self-reported knowledge of prescription drug insurance in three populations: Ontario seniors 65 years and over, Quebec seniors 65 years and older, and Quebec adults 25-64 years old. The determinants of misreporting of drug insurance among these study populations was the primary objective of this analysis. The association between cost-related nonadherence (CRNA) to prescribed drugs and misreporting was a key variable in the analysis. Although only a small proportion of respondents reported CRNA to prescribed drugs, Quebec adults 25-64 were more likely to misreport drug coverage if they also reported CRNA. This study has provided some clarity on the factors that influence misreporting of drug insurance by Ontario seniors, Quebec seniors, and Quebec adults. Given health policy decisions are often guided by studies based on this data, researchers may consider a degree of misreporting in responses. Policy should aim to reduce misunderstandings about their drug coverage.

A new domain of commercial applications demands the development of inexpensive parallel computing platforms to lower the cost of operations and increase the business profit. The calculation of returns on an IT investment is now important to justify the decision of upgrading or replacing parallel systems. This thesis presents a framework of the performance and economic factors that are considered when evaluating a parallel system. We introduce a metric called the cost/profit effective metric, which measures the effectiveness of a parallel system in terms of performance, cost and profit. This metric describes the profit obtained from the performance of three different domains for scaling: speed-up, throughput and/or scale-up. Cost is measured by the actual costs of a parallel system. We present two cases of study to demonstrate the application of this metric and analyze the results to support the evaluation of the parallel system on each case.

The primary purpose of this study was to determine if various types of distance education formats would be suitable for conducting a training course for a computer application. The study sought to determine if a face-toace format, interactive video format, minimally interactive online format or highly interactive and multimedia rich online format produced similar results in student performance in a training course for a computer application. The secondary purpose of this study was to determine if the increased cost of development of a highly interactive and multimedia rich online format was justified based on observed differences in student achievement in an online environment. This study consisted of 97 employees of the Mississippi State University Extension Service enrolled in the Introduction to Microsoft Excel 2007 course offered by the Computer Application Services Department of the Mississippi State University Extension Service. The result of an analysis of variance utilizing the method of instruction as the independent variable and the calculated change in score when subtracting the pretest score from the posttest score as the dependent variable resulted in a statistically significant difference in change scores based on treatment at the .05 level. The study also found that face-toace instruction had the lowest mean cost per unit gained for all methods of instruction studied and the highest mean achievement gained overall.

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