Dissertation (Ph.D. in Meteorology)--Naval Postgraduate School, September 2009. / Dissertation supervisor: Eckel, F. Anthony. "September 2009." Author(s) subject terms: Ensemble Forecast, Ambiguity, Uncertainty, Ensemble-of-Ensemble, Calibrated Error Sampling, Randomly Calibrated Resampling, Optimal Decision Making, Cost-Loss, Uncertainty-Folding, Secondary Criteria, Lorenz '96, Ensemble Prediction Systems Description based on title screen as viewed on November 03, 2009. DTIC Identifier(s): Ensemble forecast, ensemble-of-ensemble, calibrated error sampling, randomly calibrated resampling, optimal decision making, cost-loss, secondary criteria, Lorenz '96, ensemble prediction systems Includes bibliographical references (p. 203-208). Also available in print.

Cette thèse interroge l'applicabilité du TDABC dans le secteur de la santé en France avec un contexte marqué par des mutations ces dernières années : maladies chroniques, restrictions budgétaires, réformes, remise en cause du système de financement (la Tarification à l’activité). En mobilisant le cadre conceptuel de la valeur des soins, deux projets de recherche-action sont menés respectivement sur la médiation en santé à l’hôpital et le parcours de soins de l’AVC. Selon les critères de simplicité et précision des méthodes d’évaluation de coûts, la littérature suggère que le TDABC est adapté aux approches transversales et au secteur de la santé. Les résultats montrent l’applicabilité du TDABC et d’autres apports notamment la prise en compte dans les équations de temps de certaines variations de coûts liées à la diversité des parcours et aux évolutions des traitements, une simplification possible par la loi de Pareto, un outil compréhensible par les professionnels de santé et suscitant le dialogue, simulation des « coûts cachés » de l’indisponibilité des ressources et des goulots d’étranglement. Toutefois, plusieurs questions subsistent nuançant la possibilité de sa généralisation en l’état et interrogeant le cadre conceptuel de la valeur notamment l’estimation du temps et du non chiffrable comme la valeur des soins. / This thesis questions the applicability of the TDABC in the health sector in France with a context marked by changes in recent years: rising of chronic diseases, budget restrictions, reforms, questioning of the financing system (DRG) . By mobilizing the conceptual framework of the value of care, two action research projects are conducted respectively on hospital health mediation and the stroke care pathway. According to the criteria of simplicity and precision of costing methods, the literature suggests that TDABC is suitable for cross-sectoral approaches and the health sector. The results show the applicability of the TDABC and other contributions including the inclusion in the time equations of certain cost variations related to the diversity of care pathways and changes in treatment, a possible simplification by the Pareto law, a toolunderstandable by health professionals and stimulating dialogue, simulation of the "hidden costs" of the unavailability of resources and bottlenecks. However, several questions remain, nuancing the possibility of its generalization in the state and questioning the conceptual framework of the value, notably the estimation of the time and the non quantifiable as the value of the care.

財產稅素來為政府重要財政收入，有關財產稅稅基計算為政府與民眾關心之重要議題。國際上財產稅稅基評估方式，依收益來源之不同，可分為由「租金收入」所得之年租金價值，或由「交易」所得之市場價值。我國財產稅稅基為土地申報地價與房屋評定現值，屬於以成本法評估之市場價值。 本研究經由稅基理論之文獻回顧，並針對臺北市觀光旅館與辦公大樓進行模擬分析與迴歸分析，研究結果發現，國際上財產稅稅基評估方式為市場價值或租金價值，應用於臺灣其實屬於「成本價值」與「收益價值」之爭。本研究認為，基於商業不動產經營獲利特性、交易型態與行政便利，並且符合量能課稅原則，商業不動產宜採用收益面之租金價值作為財產稅稅基；然而，現行制度僅反映不動產成本面，未反映不動產收益面。另外，若以租金價值作為稅基，需扣除無形資產之價值。 最後，若財產稅稅制轉變為以租金價值作為稅基，就旅館而言，於政策上可以鼓勵廠商興建大規模觀光旅館，並對經營初期業者有利，對於旅館產業發展有助益。就辦公大樓而言，於政策上可以鼓勵廠商興建大規模辦公大樓，可以促進開發者整合較大面積土地進行開發。 / Property tax is one of the important tax revenues of the government. People care about how to calculate property tax base. There are two values-based approaches that depends on different revenue sources one is “Annual Rental Value” which is based on rents, the other is “Market Value” which is based on sales. The Taiwanese property tax is based on market value and on cost approach. The study explores the tax base theories and use differential tax incidence and regression model to test the property tax bases of hotels and offices. According to the literature, there are two main ways to assess the property tax bases: Market Value Basis and Annual Rental Value Basis. However, it turns out to be the difference of Cost Value and Income Value in Taiwan. Due to the revenue-generating feature and transaction style of commercial properties, administrative convenience and the ability-to-pay principle, the study suggests that we should use annual rental value as the property tax base of commercial properties. Nevertheless, the Taiwanese property tax base only reflects the cost of properties, not the revenue-generating capacities of properties. On the other hand, the rent value includes the intangible assets such as famous brand names, the additional value which is not from the property should be excluded from the tax base. Nevertheless, if the rental value is substituted for the cost value as a tax base, there will be some possible situations as a reference for policy makers. For hotels, it will encourage firms to construct big scale hotels, and it will be beneficial for the initial operation of hotels. For offices, it will encourage firms to construct big scale offices and it will promote the developers to create more land area as well. Keywords: commercial property, property tax, house tax, cost value, rental value

Объектом исследования является процесс транспортных перевозок. Предметом исследования выступают пункты потребления и пункты производства, автоматизация системы расчета оптимальной стоимости перевозки. Поставленные задачи: 1. Возможность ввода, корректировки и сохранения вариантов расчёта по оптимизации. 2. Отображение результатов расчета в графическом виде на пользовательской форме. Целью данной работы является создание информационного Web-приложения, который позволит рассчитывать оптимальную стоимость перевозки продукции, предоставлять пользователю результаты расчета в графическом виде. Научная новизна полученных в работе результатов заключается в применении нового метода эффективной организации и ведения специализированного алгоритмического и программного обеспечения решения задачи оптимизации затрат на перевозку продукции, ориентированного на повышение эффективности управления процессами грузоперевозок с использованием современных методов обработки информации: использование гибкой методологии разработки (Agile) и таск-трекера Atlassian JIRA для ведения проекта, взаимодействия с заказчиком во время разработки, отслеживания ошибок, визуального отображения задач и мониторинга процесса их выполнения; функциональное моделирование процессов для реализации web-приложения решения задачи оптимизации затрат на перевозку продукции на основе методологии IDEF0 и средства реализации Ramus Educational; использование методики коллективного владения программным кодом на основе сервиса (удаленного репозитория) Atlassian Bitbucket. Практическая значимость результатов заключается в том, что разработанное программное обеспечение позволит: производить расчёт оптимальной себестоимости транспортных перевозок для любого количества пунктов производства; специалистам транспортно-логистического операционного отдела сократить время на формирование отчетных документов, сократить время поиска необходимой фактической отчетной информации за счет реализации эргономичного web-интерфейса; специалистам отдела сопровождения информационных систем предоставляет условия для снижения трудозатрат на сопровождение, совершенствование и развитие системы с учетом пожеланий пользователей. Результаты работы могут быть использованы также в учебном процессе для обучения бакалавров и магистрантов по направлению «Информационные системы и технологии». / The object of the research is the process of transportation. The subject of the research is points of consumption and points of production, automation of the system for calculating the optimal cost of transportation. Assigned tasks: 1. Possibility of entering, adjusting and saving options for the calculation of optimization. 2. Displaying the calculation results in a graphical form on the user form. The purpose of this work is to create an information Web-application that will allow you to calculate the optimal cost of transportation of products, provide the user with the results of the calculation in a graphical form. The scientific novelty of the results obtained in the work lies in the application of a new method of effective organization and maintenance of specialized algorithmic and software solutions for the optimization of the cost of transportation of products, focused on improving the efficiency of management of cargo transportation processes using modern information processing methods: the use of flexible development methodology (Agile) and the Atlassian JIRA task tracker for project management, interaction with the customer during development, tracking errors, visual display of tasks and monitoring the process of their implementation; functional modeling of processes for the implementation of a web-application for solving the problem of optimizing the costs of transportation of products based on the IDEF0 methodology and Ramus Educational tools; using the method of collective ownership of the program code based on the service (remote repository) Atlassian Bitbucket. The practical significance of the results lies in the fact that the developed software will allow: to calculate the optimal cost of transportation for any number of points of production; for specialists of the transport and logistics operations department, to reduce the time for the formation of reporting documents, to reduce the time to search for the necessary actual reporting information due to the implementation of an ergonomic web interface; for specialists of the information systems support department, it provides conditions for reducing labor costs for maintaining, improving and developing the system, taking into account the wishes of users. The results of the work can also be used in the educational process for training bachelors and undergraduates in the direction "Information systems and technologies".