The aim of the final thesis Methods for IT investment evaluation and decision making is to verify relationship between strategy of the company its Enterprise Architecture and IT investments evaluation. To achieve the aim of the thesis is necessary to define the term of Enterprise Architecture and its relationship with IT Project Portfolio Management. The literature retrieval which follows after is focused on calculation of IT investment profitability and return. The calculation is very difficult due to intangible benefits which are one of the common goals of IT investments. The customer satisfaction, improve of the current business process or employees satisfaction are one of the examples of the intangible benefits. Cost/Benefit analysis is one of the methods depicted for calculation of the intangible benefits. Methods for decision support as Analytic Hierarchy Process are highlighted as the significant instrument. The risk analysis and simulation of the risk in IT investments decision making are also mentioned but according to the scope of thesis just very briefly. Major methods are used on the model example of the evaluation and decision making process to demonstrate the whole theoretical part of the thesis. The biggest added value of the final thesis is the deep analysis of the relationship between strategy of the company its Enterprise Architecture and IT investment evaluation. Entire final thesis should be used as the fundament for IT investment evaluation and decision making framework.

This study shows basic and advanced methods of information systems benefit quantification and applies selected methods to a real life problem. The practical part has been used to justify an information systems investment of already implemented and future systems. This work also appeals to a need of theoretical background and practical creativity when quantifying social properties of information systems. It is unacceptable to tolerate laical stance against social concepts of information systems and their quantification.

La presente tesi è stata dedicata all’analisi della disciplina italiana della società benefit, introdotta con la legge del 28 dicembre 2015, n. 208. Lo studio parte da una preliminare analisi comparata finalizzata alla ricerca di tendenze uniformi di sviluppo, nel panorama europeo e statunitense, della regolamentazione della c.d. social enterprise, intesa come l’impresa connotata da un’ibridazione tra scopo di lucro e caratteri di socialità. La società benefit italiana sembra collocarsi in questo contesto come una social enterprise “all’americana” trattandosi di un’impresa in cui l’ibridazione tra lucro e socialità è totalmente slegata dal divieto di distribuzione degli utili. L’analisi della disciplina della società benefit, che costituisce il fulcro dell’attività di ricerca, ha riguardato in primo luogo l’inquadramento giuridico, sia in termini di effettiva necessità della sua introduzione sia in termini di distinzione della stessa rispetto alle società “non benefit”. La tesi sostenuta in questa trattazione è che la società benefit colma una lacuna presente nell’ordinamento e si contrappone alle società lucrative ordinarie in una più che ragionevole divisione dei ruoli, essendo dotata di caratteristiche le conferiscono una precisa identità. In secondo luogo, la tesi è stata dedicata ad affrontare i principali problemi interpretativi posti dalla disciplina analizzata, mantenendo come punto centrale della ricerca il tema dell’effettiva corrispondenza tra l’oggetto sociale dichiarato rispetto all’attività concretamente realizzata dalla società - tema che nelle società benefit diviene cruciale per valutare l’effettivo valore della nuova disciplina e delle iniziative sottostanti - e vagliando la compatibilità degli strumenti di controllo offerti dal diritto societario con le specifiche caratteristiche della società benefit. / This thesis has been dedicated to the analysis of the Italian “società benefit”, introduced with the Law no. 208 of 28th December 2015. The study starts from a preliminary comparative analysis aimed at researching uniform trends - in the European and US panorama - in the development of social enterprises’ regulation, i.e. those corporate enterprise forms characterized by hybridization between profit and "sociality" features. The Italian “società benefit” seems to place in this context as an “American” form of social enterprise, as the hybridization between profit and sociality is completely disconnetted from any non-distribution constraint. The analysis of the discipline of the “società benefit”, which constitutes the fulcrum of the research activity, has concerned primarily the legal framework, both in terms of the actual need for its introduction and in terms of distinction of the same with respect to the companies "not-benefit”. The thesis supported in this dissertation is that the “società benefit” fills a gap in the legal system and opposes ordinary lucrative companies in a more than reasonable division of roles, being equipped with features that give it a precise identity in the legal system. Secondly, the thesis has been dedicated to addressing the main interpretative problems emerged by the analyzed discipline, keeping as the central point of research the theme of the actual correspondence between the social object declared with respect to the activity concretely carried out by the company - a theme that in the “società benefit” becomes crucial for assessing the effective value of the new discipline and the underlying initiatives - and assessing the compatibility of the control instruments offered by company law with the specific characteristics of the “società benefit”.

The purpose of this research was to examine the United States population of plans with over 100 participants to determine the extent of the reaction away from defined benefit plans resulting from the 1986 and 1987 legislation.

由人力資源管理的觀點，員工福利是整體待遇上相當重要的一環，過去企業常以增加福利的方式作為偏低薪資的彌補，如今隨著勞動力結構的改變、員工權益的覺醒，雇主也逐漸認知到員工福利不僅能獲得稅務上優惠、以及傳達照護員工的善意，更能透過制度的完善設計，發揮其功利性價值，從而達成人力資源管理上激勵、留才的效果。 我國政府機關的待遇制度常為民間企業參考的指標，其員工福利照護完整，亦向被視為人員投入公職及趨向永業的主要因素。本研究在現行政府機關各類福利制度的比較分析中，發現各類福利給與的重覆性極高，然惟有公教住宅輔購一項，不僅在總體福利支出中增加的幅度最大，且即使員工符合申請條件，亦未必能獲得，加以住宅輔購政策既可為雇主內部管理工具，亦能補充公共福利提供之不足，極能彰顯員工福利的雙元特性，故以之為本文主要研究對象。 本研究參考Miceli & Lane的理論模型，以員工對其福利公平性的認知及員工福利的滿意度為主要構面，由組織因素（整體待遇策略、成本負擔方式）、福利管理（福利的溝通參與、參考人的資訊）、員工因素（員工屬性、需要性、功利性）、員工對福利分配公平性的認知、整體員工福利滿足感、彈性福利計畫為變項架構，分別針對中央及地方公務人員抽樣進行問卷調查，與理論相印證的結果，有如下發現： 一、多數公務員肯定員工福利在人力資源管理上的功能。而公教住宅福利制度是其認為在我國政府機關各類員工福利項目中相對較重要者。 二、員工對福利的需要性、福利的功利性、溝通和參與及參照對象的福利，是影響我國政府機關員工對整體福利和公教住宅福利滿意度的重要因素。符合理論文獻及本研究的主要觀察面向。 三、我國政府機關員工福利制度是吸引人才投入公職並且繼續留任的主要原因，但整體而言員工並不感到滿意。 四、現行公教住宅福利制度的設計是功利取向、對高官等人員有利的，此點與其他福利項目的照護取向並不相同。政府必須確認此一政策的執行目的是對於績效高者的酬償、抑或是為了照顧基層員工的需求。 五、公教住宅福利政策存在確有其必要，然辦理方式殊值檢討。或許參考日本、新加坡等成功經驗，採用儲蓄鼓勵置產或其他更符彈性福利理論規劃原則的政策工具（例如設定不同貸款額度、利率，由需要者自選、或政府利用團體的優勢與金融機構議定較佳利率和條件供公務人員選擇等），會是可行的治本之道。

<p>När en kommersiell hamn byggs ut fordras omfattande muddringsarbete för att säkerställa ett brukligt djup för sjöfart. Då stora delar av muddermassorna ofta är förorenade av tungmetaller och miljögifter krävs särskilt omhändertagande av dessa. Traditionella omhändertagningsalternativ består av att deponera massorna på särskild avsedd plats på land eller tippa till havs, något som inte tillåts för förorenade sediment. En relativt ny metod är stabilisering/solidifiering (S/S) som innebär att muddermassorna behandlas med ett bindemedel för att sedan kunna användas som fyllnadsmaterial i exempelvis kajkonstruktioner. Dessa alternativ behöver noga vägas mot varandra med hänsyn till ekonomiska och miljömässiga aspekter. Föreliggande studie undersöker  ventuella brister i de ekonomiska värderingar som genomförts inför  utbyggandet av Oxelösunds hamn. Vidare genomförs en begränsad cost-benefit analys (CBA) för att värdera alternativen utifrån emissionsnivåer till luft och vatten. Resultatet visar att S/S innan nyttiggörande är det samhällsekonomiskt mest attraktiva alternativet.</p> / <p>When a commercial port is expanding its activities there is need for dredging to secure a safe depth for water borne traffic. The sediments are to a large extent contaminated by metals and toxins which calls for certain treatment. Traditionally sediments have either been disposed of at a specific location on land or dumped at sea; the latter is however not permitted by law. A relatively new method is stabilization/solidification (S/S) which means that the sediments are treated using a solidifying agent after which it is possible to use the dredged materials as filling in construction of jetties. These alternatives need to be carefully compared with respect to economical and environmental aspects. This thesis investigates the potential shortcomings of conducted economical evaluations prior to the expansion of Oxelösund port. Further, a limited cost-benefit analysis is conducted to evaluate the alternatives with respect to emissions of contaminants to air and water. The results show that S/S before utilization of the dredged materials is the most attractive alternative from an economical point of view.</p> / STABCON

Transport infrastructure investment decision making is typically based on a range of inputs such as social, environmental and economic factors. The benefit cost ratio (BCR), a measure of economic efficiency (“value for money”) determined through cost benefit analysis (CBA), is dependent on accurate estimates of the various option costs and net social benefits such as reductions in travel time, accidents, and vehicle operating costs. However, most evaluations are deterministic procedures using point estimates for the inputs and producing point estimates for the outputs. Transport planners have primarily focused on the cost risks and treat risk through sensitivity testing. Probabilistic risk analysis techniques are available which could provide more information about the statistical confidence of the economic evaluation outputs. This research project report investigated how risk and uncertainty are dealt with in the literature and guidelines. The treatment of uncertainty in the Nelson Arterial Traffic Study (ATS) was reviewed and an opportunity to apply risk analysis to develop probabilities of sea level rise impacting on the coastal road options was identified. A simplified transport model and economic evaluation case study based on the ATS was developed in Excel to enable the application of @RISK Monte Carlo simulation software. The simplifications mean that the results are not comparable with the ATS. Seven input variables and their likely distributions were defined for simulation based on the literature review. The simulation of seven variables, five worksheets, and 10,000 iterations takes about 30 seconds of computation time. The input variables in rank order of influence on the BCR were capital cost, car mode share, unit vehicle operating cost, basic employment forecast growth rate, and unit value of time cost. The deterministically derived BCR of 0.75 is associated with a 50% chance that the BCR will be less than 0.6, although this probability is partly based on some statistical parameters without an empirical basis. In practice, probability distribution fitting to appropriate datasets should be undertaken to better support probabilistic risk analysis conclusions. Probabilities for different confidence levels can be reported to suit the risk tolerance of the decision makers. It was determined that the risk analysis approach is feasible and can produce useful outputs, given a clear understanding of the data inputs and their associated distributions.

<p>Pension fund companies manage and invest large amounts of money on behalf of their members. In return for their contributions, members expect a benefit at termination of their contract. Due to the volatile nature of returns that pension funds attain, pension companies started attaching a minimum guaranteed amount to member&rsquo / s benefits. In this mini-thesis we look at the pioneering work of Brennan and Schwartz [10] for pricing these minimum guarantees. The model they developed prices these minimum guarantees using option pricing theory. We also look at the model proposed by Deelstra et al. which prices minimum guarantees in a stochastic financial setting. We conclude this mini-thesis with new contributions where we look at simple alternative ways of pricing minimum guarantees. We conclude this mini-thesis with an approach, related to the work of Brennan and Schwartz [10], whereby the member&rsquo / s benefit is maximised for a given minimum guaranteed amount, which comprises of multi-period guarantees. We formulate a method to find the optimal stream of these multi-period guarantees.</p>

Kuok, Chiu Fai. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2009. / Includes bibliographical references (leaves 139-154). / Abstract and appendix also in Chinese. / Abstract --- p.i / Abstract (in Chinese) --- p.iv / Acknowledgements --- p.vi / Table of Contents --- p.vii / List of Tables --- p.xi / List of Figures --- p.xiv / List of Abbreviations --- p.xv / Chapter Chapter 1 --- Introduction / Chapter 1.1 --- Introduction --- p.1 / Chapter 1.2 --- The Impact of Malignant Diseases and Multiple Myeloma --- p.4 / Chapter 1.3 --- Pharmacoeconomics --- p.6 / Chapter 1.4 --- Macao Healthcare System --- p.9 / Chapter 1.5 --- Study Hypothesis --- p.12 / Chapter 1.6 --- Study Objectives --- p.12 / Chapter 1.7 --- Perspective of the Study --- p.13 / Chapter Chapter 2 --- Literature Review / Chapter 2.1 --- Hematopoietic System --- p.14 / Chapter 2.1.1 --- Specific Blood Cell Lineages and Blood Cells --- p.15 / Chapter 2.1.2 --- Bone Marrow Microenvironment --- p.19 / Chapter 2.2 --- The Hematologic Malignancies --- p.20 / Chapter 2.2.1 --- Leukemia --- p.21 / Chapter 2.2.2 --- Lymphoma --- p.23 / Chapter 2.2.3 --- Plasma Cell Disorders --- p.24 / Chapter 2.3 --- Multiple Myeloma --- p.25 / Chapter 2.3.1 --- Epidemiology --- p.26 / Chapter 2.3.2 --- Pathology --- p.29 / Chapter 2.3.3 --- Clinical Presentation and Disease Complications --- p.31 / Chapter 2.3.4 --- Classification and Diagnostic Criteria --- p.35 / Chapter 2.3.5 --- Disease Staging and Prognosis --- p.42 / Chapter 2.3.6 --- Treatment --- p.45 / Chapter 2.3.6.1 --- Treatment Regimens and Strategies --- p.47 / Chapter 2.3.6.1.1 --- Standard Chemotherapy --- p.48 / Chapter 2.3.6.1.1.1 --- Melphalan-based Regimens --- p.51 / Chapter 2.3.6.1.1.2 --- VAD-based Regimens --- p.52 / Chapter 2.3.6.1.1.3 --- High-dose Glucocorticoid Regimens --- p.53 / Chapter 2.3.6.1.2 --- Treatment Strategies --- p.53 / Chapter 2.3.6.1.2.1 --- Initial Chemotherapy --- p.53 / Chapter 2.3.6.1.2.2 --- High-dose Chemotherapy --- p.55 / Chapter 2.3.6.1.2.3 --- Newer Therapeutic Agents for Multiple Myeloma --- p.58 / Chapter 2.3.6.1.2.4 --- Salvage Chemotherapy --- p.60 / Chapter 2.3.6.2 --- Treatment Responses --- p.63 / Chapter 2.3.6.3 --- Treatment for Disease Complications --- p.66 / Chapter Chapter 3 --- Methodology / Chapter 3.1 --- Study Design --- p.69 / Chapter 3.2 --- Patients Selection Criteria --- p.71 / Chapter 3.2.1 --- For Retrospective Cost Analysis --- p.71 / Chapter 3.2.2 --- For Health-related Quality of Life Measurement --- p.71 / Chapter 3.3 --- Patient Screening --- p.72 / Chapter 3.4 --- Data Collection --- p.72 / Chapter 3.5 --- Overview of Assessment Methods --- p.73 / Chapter 3.5.1 --- Outcomes --- p.73 / Chapter 3.5.2 --- Cost Analysis --- p.74 / Chapter 3.5.3 --- Cost Effectiveness Analysis --- p.74 / Chapter 3.5.4 --- Cost Utility Analysis --- p.75 / Chapter 3.5.5 --- Health-related Quality of Life Assessment --- p.75 / Chapter 3.6 --- Statistical Analysis --- p.76 / Chapter 3.7 --- Ethic approval --- p.77 / Chapter Chapter 4 --- Results / Chapter 4.1 --- Study Population --- p.78 / Chapter 4.1.1 --- Cost and Pharmacoeconomic Analysis --- p.78 / Chapter 4.1.2 --- Health-related Quality of Life Assessment --- p.79 / Chapter 4.2 --- Study Results --- p.81 / Chapter 4.2.1 --- Comparison of All Patients --- p.81 / Chapter 4.2.1.1 --- Differences in Treatment Protocols --- p.81 / Chapter 4.2.1.2 --- Differences in Treatment Responses --- p.82 / Chapter 4.2.1.3 --- Differences in Treatment Outcomes --- p.82 / Chapter 4.2.1.4 --- Differences in Treatment Costs --- p.84 / Chapter 4.2.2 --- Comparison for Patients Treated by Melphalan-based Regimens and VAD-based Regimens --- p.90 / Chapter 4.2.2.1 --- Differences in Treatment Responses --- p.90 / Chapter 4.2.2.2 --- Differences in Treatment Outcomes --- p.90 / Chapter 4.2.2.3 --- Differences in Treatment Costs --- p.93 / Chapter 4.2.3 --- Melphalan-based Regimens Versus VAD-based Regimens by Patients with Different DS Staging --- p.96 / Chapter 4.2.3.1 --- Patients in Stage 3-A MM --- p.96 / Chapter 4.2.3.2 --- Patients in Stage 3-B MM --- p.98 / Chapter 4.2.4 --- Melphalan-based Regimens versus VAD-based Regimens in Patients with Different IS Staging --- p.101 / Chapter 4.2.4.1 --- Patients in Stage I MM --- p.101 / Chapter 4.2.4.2 --- Patients in Stage II MM --- p.104 / Chapter 4.2.4.3 --- Patients in Stage III MM --- p.107 / Chapter 4.2.5 --- Comparison for Patients with and without Transplantation --- p.110 / Chapter 4.2.6 --- Cost-effectiveness Assessment --- p.117 / Chapter 4.2.7 --- Cost-utility Assessment --- p.118 / Chapter 4.2.8 --- Sensitivity Analysis --- p.119 / Chapter 4.2.9 --- Health-related Quality of Life Assessment --- p.120 / Chapter Chapter 5 --- Discussion and Conclusion / Chapter 5.1 --- Summary of Results --- p.123 / Chapter 5.2 --- Implication for Treatment --- p.126 / Chapter 5.3 --- Economic Evaluation --- p.129 / Chapter 5.4 --- Health-related Quality of Life --- p.132 / Chapter 5.5 --- Limitations of the Study --- p.134 / Chapter 5.6 --- Conclusion and Implications for Future Studies --- p.135 / Appendix --- p.137 / References --- p.139

När en kommersiell hamn byggs ut fordras omfattande muddringsarbete för att säkerställa ett brukligt djup för sjöfart. Då stora delar av muddermassorna ofta är förorenade av tungmetaller och miljögifter krävs särskilt omhändertagande av dessa. Traditionella omhändertagningsalternativ består av att deponera massorna på särskild avsedd plats på land eller tippa till havs, något som inte tillåts för förorenade sediment. En relativt ny metod är stabilisering/solidifiering (S/S) som innebär att muddermassorna behandlas med ett bindemedel för att sedan kunna användas som fyllnadsmaterial i exempelvis kajkonstruktioner. Dessa alternativ behöver noga vägas mot varandra med hänsyn till ekonomiska och miljömässiga aspekter. Föreliggande studie undersöker  ventuella brister i de ekonomiska värderingar som genomförts inför  utbyggandet av Oxelösunds hamn. Vidare genomförs en begränsad cost-benefit analys (CBA) för att värdera alternativen utifrån emissionsnivåer till luft och vatten. Resultatet visar att S/S innan nyttiggörande är det samhällsekonomiskt mest attraktiva alternativet. / When a commercial port is expanding its activities there is need for dredging to secure a safe depth for water borne traffic. The sediments are to a large extent contaminated by metals and toxins which calls for certain treatment. Traditionally sediments have either been disposed of at a specific location on land or dumped at sea; the latter is however not permitted by law. A relatively new method is stabilization/solidification (S/S) which means that the sediments are treated using a solidifying agent after which it is possible to use the dredged materials as filling in construction of jetties. These alternatives need to be carefully compared with respect to economical and environmental aspects. This thesis investigates the potential shortcomings of conducted economical evaluations prior to the expansion of Oxelösund port. Further, a limited cost-benefit analysis is conducted to evaluate the alternatives with respect to emissions of contaminants to air and water. The results show that S/S before utilization of the dredged materials is the most attractive alternative from an economical point of view. / STABCON