A set S of vertices in a graph G=(V,E) is a dominating set if every vertex in V\S is adjacent to at least one vertex in S, and the minimum cardinality of a dominating set of G is the domination number of G. A vertex v in a dominating set S is said to be very cost effective if it is adjacent to more vertices in V\S than to vertices in S. A dominating set S is very cost effective if every vertex in S is very cost effective. The minimum cardinality of a very cost effective dominating set of G is the very cost effective domination number of G. We first give necessary conditions for a graph to have equal domination and very cost effective domination numbers. Then we determine an upper bound on the very cost effective domination number for trees in terms of their domination number, and characterize the trees which attain this bound. lastly, we show that no such bound exists for graphs in general, even when restricted to bipartite graphs.

The overarching aim of this dissertation is to use health services research methods to address three problems in behavioral health services. This dissertation seeks to address the knowledge gaps in behavioral health services through the generation of evidence intended to support evidence-based practices (EBP). Previous work has examined epidemiology of behavioral health disorders in the ED, but they have not attempted to examine disorders by the cause of injury. Chapter 2 examines the epidemiology of psychiatric disorders among adults who seek care in the emergency department (ED) by cause of injury. Data from a national hospital discharge survey was analyzed using logistic and multinomial regression. Estimates are given as average marginal effects (AME) to simplify the interpretation and application. Intentionally-caused injury and undetermined cause of injury are significantly associated with psychiatric disorders. Patients with undetermined cause of injury were more likely to be diagnosed with anxiety disorders, depressed mood, and psychoses relative to patients with unintentional injuries Since there are several treatment options for obsessive-compulsive disorder (OCD), including cognitive behavioral therapy (CBT), serotonin reuptake inhibitors (SRIs), and combinations of these, a comparison of treatment effects denominated in dollars is helpful when comparing risks and benefits. Chapter 3 builds on previous randomized control trials of treatments for OCD in children and adolescents by ranks the cost-benefits of first-line treatments. The analysis aggregates treatment effects from published trials in meta-analytic framework and a Monte Carlo simulation of 100,000 hypothetic children and adolescents to derive ranked cost-benefit. Treatments strategies starting with CBT, but not CBT and SRIs concurrently, were the most cost-beneficial. The relationship between cost-sharing and utilization of behavioral health services has been studied in the aggregate, but there has been little work examining the relationship by disorder and treatment modality. The aim of Chapter 4 is to examine the association between cost-sharing and utilization of psychotherapy and adherence to pharmacotherapy among insured adults with OCD. This chapter utilizes the Truven MarketScan Commercial Claims and Encounters dataset to perform zero-inflated negative binomial regression and logistic regression analyses. Increased cost-sharing was significantly, negatively associated with psychotherapy intensity and dose, but not associated with SRI adherence. This dissertation examined three different research questions to address gaps in the behavioral health services research. The findings of these chapters have implications for patients, clinicians, insurers, and policymakers. The results can be used to improve aspects of cost, quality, access, and efficiency of behavioral health services.

Token economies incorporating differential reinforcement of other behavior and response cost have been shown to be effective for decreasing behavior. However, these token economies in the literature have differed in their findings of the effectiveness of and preference for differential reinforcement of other behavior and response cost. They have also differed in the way they implemented token economies including factors such as the immediacy of a consequence and the use of verbal feedback. Therefore, we examined two versions of response cost, one in which the contingency is experienced immediately and one in which it is experienced at end of an interval, with differential reinforcement of other behavior. We also examined these contingencies with the addition of verbal feedback and the participant preference for conditions. Results demonstrated that there was a faster decrease in errors during the response cost immediate conditions when compared to response cost delay and DRO conditions. All conditions resulted in fewer errors than the conditions without verbal feedback and preference was found to be variable. Response cost immediate resulted in the most raffle tickets earned during the no verbal feedback phases and most of the verbal feedback phases.

<p>Sammanfattning</p><p>Datum:2008-06-15</p><p>Nivå: Magisteruppsats i företagsekonomi, 15 hp</p><p>Författare: Fredrik Barthel Emmelie Österberg</p><p>Eskilstuna Västerås</p><p>Handledare: Esbjörn Segelod</p><p>Titel: Vilka anpassningar av target costing har Ericsson Power Modules</p><p>AB valt att göra?</p><p>Problem: Den ökande globaliseringen har lett till att konkurrensen har ökat.</p><p>Detta ställer högre krav på företagen att minska kostnaderna. Då är</p><p>target costing en möjlighet att kostnadsminimera.</p><p>Syfte: Syftet med uppsatsen är att jämföra teoretisk referensram med</p><p>empiri från Ericsson Power Modules AB för att visa på hur olika</p><p>faktorer kan påverka och styr arbetet med target costing.</p><p>Metod: Metoder som används för denna uppsats är litteratursökning och</p><p>telefonintervjuer. Litteratursökningen valdes för att få den</p><p>teoretiska referensramen och sökorden för detta var target costing.</p><p>Resultat: Uppsatsförfattarna har funnit ett antal olika faktorer som påverkar</p><p>Ericsson Power Modules AB:s sätt att arbeta med target costing.</p><p>De påverkande faktorerna är produkten, komponenterna, lönerna</p><p>och konstruktionstiden. Däremot har det inte kunnat påvisas att det</p><p>skulle vara några kulturella betingelser som styr.</p>

<p>Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. </p><p>Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. </p><p>Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. </p><p>Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition. Vi bedömer att den främsta orsaken till att dessa skillnader uppkommer är att enheterna tillämpar olika urval.</p> / <p>Background: It has many times proved to be difficult to compare calculation information between different units, although these units use the same calculation method. This is especially so if the units in question geographically are belonging to regions with different calculation traditions. Therefore it is of great interest to examine how calculation information can diverse. </p><p>Purpose: The purpose is to analyse sales costs with focus on selection and valuation in calculations. </p><p>Research Method: We have carried out a case study combined with interviews with three middle-managers in the Swedish division and with three middle-managers for the corresponding units in the UK division of the same global company.</p><p> Results: We find that the calculation traditions to a large extent influences what the calculation information shows, but we also find big differences between units which historically use the same calculation traditions. According to our study the principal cause of the differences comes from the fact that the units use different selections.</p>

<p>Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing.</p><p> Purpose: To describe and analyze what affect IT-outsourcing has on a company’s management control system and a company’s possibility to exercise cost control. We will also make a suggestion on how a company can arrange their IT- outsourcing to facilitate management control. </p><p>Method: We have through a case study like approach interviewed IT-managers, IT- controllers and IT-maintenance personnel in five large corporations in Sweden. </p><p>Results: It’s common that a company that decides to outsource their IT- operations underestimates the difficulties that occur when the company transforms their operations from producing IT-services in house to ordering from a supplier. After a while the company often realizes that it lacks sufficient competence to order IT-services. There is also a great risk that the company becomes very dependent on its IT-supplier. For the company to reach the optimum order volume of IT-services from the IT-supplier it’s very important to create a competent procurement department for IT-services. A key factor in reaching a successful IT-outsourcing with good competence to order IT-services is to keep the architectural role within the company. Furthermore is the design of the IT-contract one of the most important tools in creating a solution for IT-outsourcing that facilitates management control. Examples of important ingredients in a good IT-contract are rules how to conduct benchmarking and how the company can put competitive pressure on the IT-supplier.</p> / <p>Bakgrund: Det är många företag somhar outsourcat sin IT-verksamhet och förhoppningarna om vad IT-outsourcing ska medföra för verksamheten är höga. Kostnadsinbesparingar och effektiviseringar är dock inte en självklar följd av IT-outsourcing. Många företag som har outsourcat sin IT-verksamhet uppfattar det som problematiskt och komplext att utöva ekonomisk styrning och uppnå den kostnadskontroll som eftersträvades när IT-verksamheten outsourcades. </p><p>Syfte: Att beskriva och analysera hur ett företags ekonomiska styrning och möjligheter till kostnadskontroll påverkas av att IT-verksamheten outsourcas. Vidare vill vi utarbeta ett förslag på hur ett beställarföretag kan konstruera sin IT-outsourcing för att underlätta utövandet av ekonomisk styrning och kostnadskontroll. </p><p>Metod: Vi har i en fallstudieliknande studie intervjuat IT-chefer, IT- controllers och förvaltningsansvariga på fem stora bolag i Sverige som har outsourcat sin IT-verksamhet. </p><p>Resultat: Det är vanligt att beställarföretaget underskattar svårigheterna med omställningen att gå från att ha varit utförare till att bli beställare och efter ett tag upptäcker att det saknas tillräcklig beställarkompetens. Risken är också stor att beställarföretaget hamnar i en mycket stark beroendeställning till sin IT-leverantör. För att beställarföretaget ska hitta den optimala volymen av IT-tjänster är det viktigt att beställarföretaget bygger upp en kompetent beställarorganisation. En nyckelfaktor för att uppnå en framgångsrik outsourcing där beställarkompetensen är god är att behålla arkitekturrollen inom företaget. Vidare är utformningen av kontraktet ett av de viktigaste verktygen för att skapa en outsourcinglösning som underlättar utövandet av ekonomisk styrning. Exempel på viktiga beståndsdelar i ett bra kontrakt är klausuler som reglerar hur benchmarking och en konkurrensutsättning ska gå till samt hur effektiviseringsvinster ska fördelas mellan parterna.</p>

This paper examines the theoretical and empirical differences between the behavior of nonprofit and for-profit hospitals. Considerations are extended to include the possibility of collusion when hospitals make strategic choices. The operating objectives of the firms take into account price, quantity, and quality. Defining the quality of hospital care is discussed and applied to the empirical work. The model predicts nonprofit hospitals will provide a higher level of quality and a lower price than for-profit hospitals. Theoretically, under a collusive outcome for nonprofits, price will increase but the change in quality is indeterminate relative to a competitive, non-collusive outcome. The empirical section offers evidence of differences between nonprofit and for-profit hospital behavior. Nonprofit hospitals do provide higher quality and a lower price when compared to their for-profit rivals. It seems the competitive forces extend to the area of quality. There is evidence that increased competition between nonprofits fosters quality competition. From the for-profit perspective, quality competition appears to be provoked in markets where the for-profit competes more directly against nonprofits. This paper provides theoretical and empirical analyses of hospital interactions and how these interactions change depending upon the type of control. / Graduation date: 2001

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company’s management control system and a company’s possibility to exercise cost control. We will also make a suggestion on how a company can arrange their IT- outsourcing to facilitate management control. Method: We have through a case study like approach interviewed IT-managers, IT- controllers and IT-maintenance personnel in five large corporations in Sweden. Results: It’s common that a company that decides to outsource their IT- operations underestimates the difficulties that occur when the company transforms their operations from producing IT-services in house to ordering from a supplier. After a while the company often realizes that it lacks sufficient competence to order IT-services. There is also a great risk that the company becomes very dependent on its IT-supplier. For the company to reach the optimum order volume of IT-services from the IT-supplier it’s very important to create a competent procurement department for IT-services. A key factor in reaching a successful IT-outsourcing with good competence to order IT-services is to keep the architectural role within the company. Furthermore is the design of the IT-contract one of the most important tools in creating a solution for IT-outsourcing that facilitates management control. Examples of important ingredients in a good IT-contract are rules how to conduct benchmarking and how the company can put competitive pressure on the IT-supplier. / Bakgrund: Det är många företag somhar outsourcat sin IT-verksamhet och förhoppningarna om vad IT-outsourcing ska medföra för verksamheten är höga. Kostnadsinbesparingar och effektiviseringar är dock inte en självklar följd av IT-outsourcing. Många företag som har outsourcat sin IT-verksamhet uppfattar det som problematiskt och komplext att utöva ekonomisk styrning och uppnå den kostnadskontroll som eftersträvades när IT-verksamheten outsourcades. Syfte: Att beskriva och analysera hur ett företags ekonomiska styrning och möjligheter till kostnadskontroll påverkas av att IT-verksamheten outsourcas. Vidare vill vi utarbeta ett förslag på hur ett beställarföretag kan konstruera sin IT-outsourcing för att underlätta utövandet av ekonomisk styrning och kostnadskontroll. Metod: Vi har i en fallstudieliknande studie intervjuat IT-chefer, IT- controllers och förvaltningsansvariga på fem stora bolag i Sverige som har outsourcat sin IT-verksamhet. Resultat: Det är vanligt att beställarföretaget underskattar svårigheterna med omställningen att gå från att ha varit utförare till att bli beställare och efter ett tag upptäcker att det saknas tillräcklig beställarkompetens. Risken är också stor att beställarföretaget hamnar i en mycket stark beroendeställning till sin IT-leverantör. För att beställarföretaget ska hitta den optimala volymen av IT-tjänster är det viktigt att beställarföretaget bygger upp en kompetent beställarorganisation. En nyckelfaktor för att uppnå en framgångsrik outsourcing där beställarkompetensen är god är att behålla arkitekturrollen inom företaget. Vidare är utformningen av kontraktet ett av de viktigaste verktygen för att skapa en outsourcinglösning som underlättar utövandet av ekonomisk styrning. Exempel på viktiga beståndsdelar i ett bra kontrakt är klausuler som reglerar hur benchmarking och en konkurrensutsättning ska gå till samt hur effektiviseringsvinster ska fördelas mellan parterna.

Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition. Vi bedömer att den främsta orsaken till att dessa skillnader uppkommer är att enheterna tillämpar olika urval. / Background: It has many times proved to be difficult to compare calculation information between different units, although these units use the same calculation method. This is especially so if the units in question geographically are belonging to regions with different calculation traditions. Therefore it is of great interest to examine how calculation information can diverse. Purpose: The purpose is to analyse sales costs with focus on selection and valuation in calculations. Research Method: We have carried out a case study combined with interviews with three middle-managers in the Swedish division and with three middle-managers for the corresponding units in the UK division of the same global company. Results: We find that the calculation traditions to a large extent influences what the calculation information shows, but we also find big differences between units which historically use the same calculation traditions. According to our study the principal cause of the differences comes from the fact that the units use different selections.

Abdominal aortic aneurysm (AAA) is a common disease that is life threatening when rupture occurs. The aims of this thesis were to study (I) the long-term survival after AAA repair, (II) the cost of repair with open (OR) and endovascular (EVAR) technique, (III) the effect of different statistical methods on interpretation of cost data, (IV) the prevalence of the disease among patients with suspected arterial disease referred to the vascular laboratory, and (V) the cost-effectiveness of selective high-risk screening. Analyses of data from the Swedish vascular registry (Swedvasc), local patient registries, patient records and hospital cost registries form the basis of this thesis. Short- and long-term survival after intact AAA repair improved over the past two decades, despite increasing patient age and rate of comorbidities over time. Compared to a general population adjusted for age, sex and calendar year, the relative 5-year survival was 90% among those surviving repair. While short-term survival improved over time after ruptured repair, relative long-term survival was stable. Despite differences in patient selection and cost structure, the total cost of AAA repair with EVAR and OR was similar in a population based setting (€28,193). There was lack of consistency in the methods used in cost-analysis in the current literature, and p-values were highly dependent on test method. The practice of selective (non-population-based) screening for AAA among patients referred to the vascular laboratory was studied. The prevalence of AAA was 4.2% among male and 1.5% among female patients. AAA was associated with high age and prevalence of arterial stenosis. Of AAAs detected through selective screening, 21.5% had undergone elective repair at 7.5 years follow-up. In a health-economic evaluation, the incremental cost-effectiveness ratio of selective screening was €11,084 per life year gained. In conclusion, survival after intact AAA repair has improved over time, despite changes in case-mix. Results of health economic reports on cost of AAA repair can be highly dependent on patient selection as well as presentation of data and the statistical methods used. Selective screening for AAA among patients referred to the vascular laboratory is cost-effective.