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.

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 compilation dissertation consists of four essays with the common theme of welfare analysis of long-term public investments. The first two essays focus on analysis of climate change mitigation, i.e., the social cost of carbon dioxide. The third essay focuses on cost-benefit analysis (CBA) of transport investment projects, while the last essay takes a broader perspective on welfare analysis.

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.

Abstract Mycorrhizal symbiosis is generally advantageous for plants in nutrient-poor soils. Arcto-alpine areas are relatively nutrient-poor, but abundantly inhabited by non-mycorrhizal species. Possibly, mycorrhizal symbiosis is not favoured due to the harsh climatic conditions and the short growing season, which constrain the photosynthetic gain and growth of the arcto-alpine plants. This hypothesis was theoretically evaluated by assuming that optimal mycorrhizal colonization maximizes the net carbon gain of the host plant. In addition, the prevalence of arbuscular mycorrhizal (AM) and dark-septate endophytic (DSE) fungi along an altitudinal gradient was studied in the field, and their effects on the plant performance were tested in the laboratory. In the model, the photosynthetic nutrient use efficiency (PNUE) had a key role in determining whether mycorrhizal strategy would be optimal for the plant net carbon gain. The model generated several colonization patterns depending on possible changes in PNUE and soil nutrient concentrations along altitudinal gradients. Field studies indicated that species-level colonizations do not yield a consistent pattern along the altitude except for fine endophyte, which increased along an altitudinal gradient. In a high-alpine field site root fungal colonizations were rare. Seasonal shifts in colonizations in low-alpine conditions were not found. DSE fungi were common root-associates in the field. In the laboratory, AM had a positive impact on the performance of Gnaphalium norvegicum at 15°C, but not at 8°C. DSE-inoculation did not colonize the roots, but it had a positive impact on seedling performance, which may be due to the saprophytic activity of the fungus in the substrate. Additionally, mycorrhizal inoculum was found to decrease the performance of a non-mycorrhizal plant in a competition experiment. Species-level mycorrhizal colonization patterns may differ from community-level pattern along altitudinal gradients and the relative abundance of different fungal symbionts may change along with the altitude. The performance of mycorrhizal plants in high-alpine conditions may be decreased due to several factors e.g. low temperature constraints on plant and fungal physiology and allocation, soil disturbances and low availability of inoculum. Climatic constraints for plant photosynthesis may thus affect the mycorrhizal colonization patterns in arcto-alpine conditions, but are not necessarily the primary cause for lower performance of mycorrhizal plants at higher altitudes.

Aim of the thesis is an analysis of marketing tools, their efficiency and benefits in the particular choosen company environment. Subject of exploration is a part of website tools and online direct marketing tools. In the theoretical part of the thesis are presented tools from a general perspective, which are extended by several expert opinions. Practical part is based on the theoretical knowledge and tools are analyzed in a particular company environment. Thesis conclusion contains efficiency and benefits evaluation of the using tools in a particular company.

The tax exemptions granted to financial institutions like Subchapter S banks and credit unions cost billions of dollars to the government. The dissertation investigates the effect of tax exemption on competitiveness, performance and portfolio risk of credit unions and Subchapter S banks. The methodologies include difference in differences estimation, univariate and multivariate analysis. The first essay entitled “The tax exemption to Subchapter S banks: who gets the benefit?” investigates the effect of tax exemption to Subchapter S banks on stakeholders and on job creation. Specifically, we investigate the effect of adoption of Subchapter S status on the four stakeholders of the banks: the customers of the bank, the employees of the bank, the owners of the bank and the government. The results indicate that the tax exemptions to Subchapter S banks do not create new jobs, and that the owners of the bank are the sole beneficiary of the tax exemptions since there is a significant increase in bank’s return on equity after it adopts the Subchapter S status. The second essay entitled “A comparison of credit unions and Subchapter S banks: who shares higher tax benefits with customers?” examines whether credit unions are doing a better job of sharing the tax benefit with its customers. The results indicate that the credit union members do not receive the benefit in terms of lower loan rates, higher deposit rates or lower service charges. The findings also indicate that tax exemptions have been directed to support inefficient operations. The third essay entitled “Asset quality comparison between credit unions and Subchapter S banks” compares the asset quality of for-profit Subchapter S banks with not-for-profit credit unions. The results indicate that credit unions have better asset quality, but Subchapter S banks are superior in utilizing assets and generating higher net interest margin.

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.