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Transportation cost is an important item in total operating cost of an open pit mining operations. In some projects, the transportation cost may reach to 60 % of total operating cost. Turkish Coal Enterprises (TKi) delivers the demanded coal to all cities of Turkey within the context of Prime Ministry Social Solidarity and Aid Fund. The project duration, demanded coal amount whether the coal is needed as packed or unpacked form are determined by local governors. In this study, a model is developed through software, called NAKMAL for the estimation of TKi&rsquo / s coal transportation cost. Transportation cost model is coded using Visual Studio.NET 2005. This model is designed in modular structure and composed of 19 modules. Excavation and transportation in a mine is an important part of the model. Model considers all the highway, railway and transportation by ship alternatives, as well as the packing operation. This model is being used in evaluation of bids by the decision of TKi&rsquo / s board of executive committee.

No momento de crise econômica que o país enfrenta atualmente, a prestação de serviços de saúde necessita cada vez mais a busca de alternativas que possibilitem uma melhor gestão de custos, a fim de enfrentar o mercado cada vez mais restrito e competitivo. Com o propósito de investigar as dificuldades enfrentadas pelos cirurgiões-dentistas, no que tange a gestão de custos, foi realizada uma pesquisa sobre como o profissional percebe sua atividade como negócio. A qual indicou a necessidade de uma ferramenta de apuração de custos para seus consultórios. Desta forma, este trabalho trata da gestão de custos eficiente em uma empresa prestadora de serviços e o predomínio do uso do sistema de custeio por absorção no Brasil, objetivando responder qual o custo da prestação de serviços, apurado pelo sistema de custeio por absorção, de um consultório odontológico. Como objetivos específicos, este trabalho busca descrever os principais serviços oferecidos por um consultório odontológico; bem como apresentar as principais vantagens e desvantagens do sistema de custeio por absorção quando utilizado neste local. Finalizando, com a apresentação de um modelo de apuração de custo de um procedimento na prestação de serviços oferecidos em um consultório odontológico. Com isso, será possibilitada, mesmo de forma singela, uma alternativa de projeção de custos, através da aplicação do custeio por absorção no procedimento de restauração em resina fotopolimerizável classe II e IV. Este modelo de apuração de custos permite que sua aplicação seja utilizada em diversos modos e atividades desempenhadas pelos cirurgiões-dentistas com intuito de mensurar o valor dos procedimentos odontológicos em seus consultórios. / During the economic crisis Brazil is currently facing, the provider of health services needs to seek better cost management alternatives in order to face the increasingly restricted and competitive market. In order to understand the difficulties faced by dentists regarding cost management, research was made on how dentists plan their business, leading to the conclusion that some tool for cost calculation is necessary in their clinics. This work studies the efficient cost management in a service company and the predominance of the absorption costing system in Brazil, using this system to calculate the costs of a dentist’s clinic. . As specific goals, this study seeks to describe the main services offered by a dental office as well as to show the main advantages and disadvantages of the absorption cost system in this context. Finally, a cost calculation model is used to analyze the procedure of restoring light-cured resins class II and IV. With this analysis, we concluded that it is possible to make a simple yet effective cost projection of this type of service by using the absorption calculation model, which might be prove to be an efficient way to measure the cost of dental procedures.

No momento de crise econômica que o país enfrenta atualmente, a prestação de serviços de saúde necessita cada vez mais a busca de alternativas que possibilitem uma melhor gestão de custos, a fim de enfrentar o mercado cada vez mais restrito e competitivo. Com o propósito de investigar as dificuldades enfrentadas pelos cirurgiões-dentistas, no que tange a gestão de custos, foi realizada uma pesquisa sobre como o profissional percebe sua atividade como negócio. A qual indicou a necessidade de uma ferramenta de apuração de custos para seus consultórios. Desta forma, este trabalho trata da gestão de custos eficiente em uma empresa prestadora de serviços e o predomínio do uso do sistema de custeio por absorção no Brasil, objetivando responder qual o custo da prestação de serviços, apurado pelo sistema de custeio por absorção, de um consultório odontológico. Como objetivos específicos, este trabalho busca descrever os principais serviços oferecidos por um consultório odontológico; bem como apresentar as principais vantagens e desvantagens do sistema de custeio por absorção quando utilizado neste local. Finalizando, com a apresentação de um modelo de apuração de custo de um procedimento na prestação de serviços oferecidos em um consultório odontológico. Com isso, será possibilitada, mesmo de forma singela, uma alternativa de projeção de custos, através da aplicação do custeio por absorção no procedimento de restauração em resina fotopolimerizável classe II e IV. Este modelo de apuração de custos permite que sua aplicação seja utilizada em diversos modos e atividades desempenhadas pelos cirurgiões-dentistas com intuito de mensurar o valor dos procedimentos odontológicos em seus consultórios. / During the economic crisis Brazil is currently facing, the provider of health services needs to seek better cost management alternatives in order to face the increasingly restricted and competitive market. In order to understand the difficulties faced by dentists regarding cost management, research was made on how dentists plan their business, leading to the conclusion that some tool for cost calculation is necessary in their clinics. This work studies the efficient cost management in a service company and the predominance of the absorption costing system in Brazil, using this system to calculate the costs of a dentist’s clinic. . As specific goals, this study seeks to describe the main services offered by a dental office as well as to show the main advantages and disadvantages of the absorption cost system in this context. Finally, a cost calculation model is used to analyze the procedure of restoring light-cured resins class II and IV. With this analysis, we concluded that it is possible to make a simple yet effective cost projection of this type of service by using the absorption calculation model, which might be prove to be an efficient way to measure the cost of dental procedures.

abstract: Three demand systems were estimated to examine demand sensitivity and welfare changes for each commodity under study. In the first essay, a Quadratic Almost Ideal Demand System (QUAIDS) was used to examine the effect of the Fukushima Daichi nuclear disaster on the demand for imported pelagic fish in the domestic Japanese market. The effect of the Fukushima Daichi nuclear disaster was measured using changes in demand after the disaster as well as measures of changes in social welfare changes caused by the disaster. A significant effect of the disaster on demand sensitivity measures was found, but no significant changes in welfare. In the second essay, a differential demand system examined the effect of exchange rate fluctuations on the demand for fresh tomatoes in the U.S. Market. It was found that the U.S. Dollar-Mexican Peso exchange rate had a significant positive effect on the demand for Mexican fresh tomatoes. In the third essay, a Hurdle Negative Binomial demand system was estimated for recreational trips to the Boundary Waters Canoe Area Wilderness. This model was estimated using Bayesian methods to obtain parameter estimates that could not be obtained by maximum likelihood. The parameters were used to calculate recreational welfare measures for trips to seventy-two entry points. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2017

Drivers are essential factors affecting the efficiency and management level of a carrier. In this thesis, the driver assignment problem is investigated and methods for obtaining lower total operational costs are introduced for small and medium-sized truck freight transportation companies. Three interrelated research topics, including the following, have been systematically studied. Firstly, extending the traditional costing and Activity-Based Costing (ABC) method, the new Time-Driven Activity-Based Costing (TDABC) method, TDABC-FTC, has been introduced for truck freight companies. Detailed implementation process flow has been designed to streamline the easy incorporation of overhead cost. Fuel costs hold about one-third of the total operational costs of truck freight transportation, and drivers’ driving behaviors heavily influence the fuel consumption rate. In this work, the On-Board Diagnostics (OBD) Ⅱ, GPS tracker and Controller Area Network (CAN) bus are used to retrieve related truck operation data and transfer these data to a central database for later processing to obtain driving behavior parameters. An artificial neural network (ANN) model, built using MATLAB toolbox, is introduced to capture the relations between driving behavior and fuel consumption rate. The fuel consumption indicators for different drivers are then developed to reflect their relative fuel consumption rate quantitatively. The driver assignment problem is modeled as an optimization problem for minimizing the total operational cost of the truck, and the NP-hard problem is solved as a mixed integer programming problem. Two solution methods, Branch and Bound, and the Hungarian algorithm, are used to solve the formulated driver assignment problem. The Hungarian algorithm has been modified to address two particular situations in the driver assignment problem. Numerical experiments are conducted to validate the effectiveness of the newly introduced TDABC model, the fuel saving oriented optimal driver assignment method associating driver behavior to truck fuel consumption rate for different transportation tasks, and the solution methods for the special optimization problems formulated in this work. The newly introduced methods were tested using real truck fleet data, showing considerable benefit of the optimal scheduling techniques, and forming the foundation for further research in this area. / Graduate

Esta tese apresenta um modelo de custo para estimar o número de acessos a disco (custo de I/O) e o número de cálculos de distância (custo de CPU) para consultas por similaridade executadas sobre métodos de acesso métricos dinâmicos. O objetivo da criação do modelo é a otimização de consultas por similaridade em Sistemas de Gerenciamento de Bases de Dados relacionais e objeto-relacionais. Foram considerados dois tipos de consultas por similaridade: consulta por abrangência e consulta aos k-vizinhos mais próximos. Como base para a criação do modelo de custo foi utilizado o método de acesso métrico dinâmico Slim-Tree. O modelo estima a dimensão intrínseca do conjunto de dados pela sua dimensão de correlação fractal. A validação do modelo é confirmada por experimentos com conjuntos de dados sintéticos e reais, de variados tamanhos e dimensões, que mostram que as estimativas obtidas em geral estão dentro da faixa de variação medida em consultas reais / This thesis presents a cost model to estimate the number of disk accesses (I/O costs) and the number of distance calculations (CPU costs) to process similarity queries over data indexed by dynamic metric access methods. The goal of the model is to optimize similarity queries on relational and object-relational Database Management Systems. Two types of similarity queries were taken into consideration: range queries and k-nearest neighbor queries. The dynamic metric access method Slim-Tree was used as the basis for the creation of the cost model. The model takes advantage of the intrinsic dimension of the data set, estimated by its correlation fractal dimension. Experiments were performed on real and synthetic data sets, with different sizes and dimensions, in order to validate the proposed model. They confirmed that the estimations are accurate, being always within the range achieved executing real queries

La conception d’un entrepôt de données parallèle consiste à choisir l’architecture matérielle,à fragmenter le schéma d’entrepôt de données, à allouer les fragments générés, à répliquer les fragments pour assurer une haute performance du système et à définir la stratégie de traitement et d’équilibrage de charges. L’inconvénient majeur de ce cycle de conception est son ignorance de l’interdépendance entre les sous-problèmes liés à la conception d’un EDP et l’utilisation des métriques hétérogènes pour atteindre le même objectif. Notre première proposition définie un modèle de coût analytique pour le traitement parallèle des requêtes OLAP dans un environnement cluster. Notre deuxième proposition prend en considération l’interdépendance existante entre la fragmentation et l’allocation. Dans ce contexte, nous avons proposé une nouvelle approche de conception d’un EDP sur un cluster de machine. Durant le processus de fragmentation, notre approche décide si le schéma de fragmentation généré est pertinent pour le processus d’allocation. Les résultats obtenus sont très encourageant et une validation est faite sur Teradata. Notre troisième proposition consiste à présenter une méthode de conception qui est une extension de notre travail. Dans cette phase, une méthode de réplication originale, basée sur la logique floue, est intégrée. / Designing a parallel data warehouse consists of choosing the hardware architecture, fragmenting the data warehouse schema, allocating the generated fragments, replicating fragments to ensure high system performance and defining the treatment strategy and load balancing.The major drawback of this design cycle is its ignorance of the interdependence between subproblems related to the design of PDW and the use of heterogeneous metrics to achieve thesame goal. Our first proposal defines an analytical cost model for parallel processing of OLAP queries in a cluster environment. Our second takes into account the interdependence existing between fragmentation and allocation. In this context, we proposed a new approach to designa PDW on a cluster machine. During the fragmentation process, our approach determines whether the fragmentation pattern generated is relevant to the allocation process or not. The results are very encouraging and validation is done on Teradata. For our third proposition, we presented a design method which is an extension of our work. In this phase, an original method of replication, based on fuzzy logic is integrated.

Tato práce se zabývá automatickou extrakcí informací o architektuře procesoru z jazyka CodAL. Získané informace jsou využity jako základ pro cenový model optimalizátoru překladače LLVM. V rámci práce vznikl nový systém, který vytváří cenový model, převádí jej do C++ kódu a sestavuje do dynamické knihovny. Tato knihovna je za běhu načtena překladačem a využita pro přesnější rozhodování o přínosech jednotlivých optimalizací. Výsledkem práce je průměrné 14% snížení velikosti strojového kódu programů a až 68% zlepšení výkonu generovaného kódu.

Presented diploma paper named “Proposal of Communication Strategy“deals with an analysis of university students and suitable media for targeting. The first part is focused on description of the latest knowledge and trends in this field. In the second part the current media market analysis, analysis of product for which is communication strategy designated for and analysis of university students as target group. The main part of this study represents a suggestion of alternative communication channels which are part of communication strategy. A case study concerning executed campaigns targeted to students follows.