Public buildings and other public facilities are essential for the functioning and quality of life in modern societies, but they also frequently have a significant negative impact on the natural environment. Public agencies, with their large portfolios of facilities, have faced considerable challenges in recent years in minimizing their negative environmental impacts and energy consumption and coping with shortages of financial capital to invest in new facilities and operate and maintain existing ones, while still meeting their mission goals. These range from the need to provide a quality workplace for their staff to providing a public service and long term benefits to the public. The concept of green building has emerged as a set of objectives and practices designed to reduce negative environment impacts and other challenges while enhancing the functionality of built facilities. However, the prevailing belief related to implementing green building is that incorporating Green Building Strategies and Technologies (GBSTs) increases the initial cost of constructing a facility while potentially reducing its life cycle costs. Thus, this research deals with optimizing the design of individual facilities to balance the initial cost investment for GBSTs versus their potential Life Cycle Cost (LCC) savings without the need to conduct detailed life cycle cost analysis during the early capital planning and budget phases in public sector projects. The purpose of this study is to develop an approach for modeling the general relationship between investments in initial costs versus savings in LCCs involved in implementing green building strategies in public capital projects. To address the research question, this study developed multiple regression models to identify the relationships between GBSTs and their initial cost premiums, operating costs, and LCCs. The multiple regression models include dummy variables because this is a convenient way of applying a single regression equation to represent several nominal variables, which here consist of initial, operating, maintenance, and repair and replacement costs, and ordinal variables, which in this case are the GBST alternatives considered. These new regression models can be used to identify the relationship between GBST alternatives, initial cost premiums, annual operating costs and LCC in the earliest stage of a project, when public agencies are at the capital planning and budgeting stages of facility development, without necessarily needing to know the precise details of design and implementation for a particular building. In addition, this study also proposes and tests a method to generate all the necessary cost data based on building performance models and industry accepted standard cost data. This statistical approach can easily be extended to accommodate additional GBSTs that were not included in this study to identify the relationship between their initial cost premium and their potential LCC saving at the earliest stage of facility development. In addition, this approach will be a useful tool for other institutional facility owners who manage large facility portfolios with significant annual facility investments and over time should help them minimize the environmental impacts caused by their facilities. / Ph. D.

Yes / The purpose of this paper is to provide response around three commentaries: Lowe’s view on key mechanisms through which greater transparency could influence consumer product evaluations (Lowe, 2015); Kuah and Weerakkody’s critical assessment on whether cost transparency is good for consumers (Kuah and Weerakkody, 2015); and Singh’s perspective on what is behind the price tag and why companies should embrace cost transparency (Singh, 2015). Design/methodology/approach – This is a response to the aforementioned commentaries, from the authors of “Should Consumers Request Cost Transparency?”. Findings – The authors call for empirical studies to shed light on issues, including, but not limited to, drivers and challenges/barriers of making unit cost available; appropriateness of unit cost information for different category of products; information overload caused by cost transparency; effect of availability of unit cost on the consumer decision-making; empowerment of consumers through unit cost information; impact of cost transparency on realisation of fairness, differentiation, competitive advantage and sustainability for businesses; and impact of cost transparency on market dynamics and consumer behaviour. Originality/value – Given its potential impact on both theory and practice, the arguments presented for and against provisioning of unit cost information to consumers is an issue worthy of further debate and empirical investigation.

This thesis will show how patents policies can help the commercialization of inventions in Europe. Our study is mainly based on statistical material contained in the European Patent Office’s (EPO) database of published granted patents. Our study covers 407 granted patents in the field of chemistry and handling & processing in a one period year starting on 2007-12-24 and ending on 2008-12-26.Given the scope of data analysis, we found a tendency to limit the patents post (after) grant to a few states in Europe, mainly to Germany (DE), France (FR), Great Britain (GB), Italy (IT), Spain (ES), The Netherlands (NL) and Sweden (SE). This limitation in time and designated states is an indication that the markets in these states are the most important ones in Europe concerning the fields of chemistry and handling & processing for the applicant of the patent (e.g. the proprietor). In more than 70% of the number of granted patents post grant in our empirical study DE, FR and GB are the designated states. But we also found that in several of the granted patents in our thesis, Austria (AT), Belgium (BE), Switzerland (CH) and Finland (FI) are designated post grant. The numbers of designated states, post grant, in the scope of our thesis are higher compared with earlier studies applying the same method. For example Markus Reitzig’s empirical study that was made in 2004 uses 813 granted European patents, where the designation of DE, FR and GB was more significant and only 4-5 states on average were designated. It is an indication that the European market has extended the last 10 years within the fields of our study. The uniqueness of our empirical study comes from the survey of each of the 407 granted patents when it was filed at the European Patent Office (EPO) and after grant and publishing (post grant), i.e. at the beginning of the life cycle of the patent. As far as we know no earlier studies did so. Concerning our sample of applications for a European patent, the rational is the following. When the application is filed at EPO are all possible states designated, but post grant of the patent only a few state remains. Concerning the selection of the field of patenting, our consideration of data singularises chemistry and handling & processing. Clearly in the field of chemistry we found a marked incremental tendency for the transfer of patents rights. The transfer itself may be an indicator of a change either of industrial process toward R&D or a strategy toward patent policies in this specific field. The thesis tries consequently to evaluate if the EU-patent system will ease the commercialization of inventions in chemistry and handling´& processing in Europe. Especially for SMEs the EU-patent should facilitate a quicker and cheaper process. A general opinion assumes that the European patent application is too expensive for small companies. The process of establishing EU-patent was initiated 30 years ago and it will last another 5 years before it is fully possible to filing. Obviously, legal and political matters are not completely solved but that is not the direct concern of this thesis.

This research investigates financial, technical and attitudinal factors affectine the selection of coai as a space heating fuel in Local Authorities' non-domestic premises. Financial factors are explored by incorporating statistics of a sample of The City of Bradford Metropolitan Council's sites into a computer model that takes into account: the spread of capital costs of installing coal or other fuels. delivered fuel costs. maintenance and operating costs. and seasonal boiler efficiencies. The sensitivity of the mooei to changes in costs. boiler efficiencies. and financial selection criteria are investigated. Assuming a five year payback criterion and prices as found at the end of 1966, three percent of the space-heating ruel use or the Local Authority's premises is found to be viable for coal. The model is sensitive principally to changes in capital costs. and the availability of gas if a high cost for oit is assumed. Technical tactors are investigated by describing the properties or coal ana available comoustion equipment. Attitudes to the use of coal are researched by interviewing a sample of otticers and members in six Local Authorities in Yorksnire ana Humberside. Interviewees were particularly encouraged to describe their impressions and beliels. The scope of the study is expanded by the use of a postal survey of all United Kingdom Local Authorities. A variety or different topics are considered in the survey. These include the presence and content of fuel selection policies. the use and cost of fuels. financial criteria adopted in assessing projects, availability fr as supplies, and attitudes to the use of coal. The response rate to the questionnaire was over 40%. The study concludes with recommendations to The City or Braotora Metropolitan Council and British Coal.

一、研究目的： 港埠乃公用運輸服務事業，本文基於港埠「邊際成本定價原理」之需要，根據邊際成本之概念，進行港埠各項業務之成本分析，其目的有二： 1.作為訂定港埠各項業務合理費率之基準，固合理之費率應能反映成本之差異，其次再考慮使用者之負擔能力因素。 2.可作為初步評核目前費率水準之標準及目前經營效率之參考，以及未來營運規劃之依據。 二、本文研究方法： 本項研究按照擬定之步驟進行如下： 1.作業分析：研究各項業務之作業情形如所用之設備人員以及作業所需動作過程與時間等。 2.成本帳目分析：將各費用科目詳加分析，以確定其成本性質及與營運量之關係。 3.成本計算單位之決定：由以上二項分析可進而決定能衡量與營運量變動有關係之成本計算單位。 4.各項業務邊際成本之計算： 採用之基本計算方法有四： (1)直接成本計算法(Direct Costing)：如成本帳目純是邊際成本，而又有計算資料，則可直接計算其邊際成本。 (2)統計分析方法(Statistic Analysis)：如資料為半固定性質，則採用此法，進行簡單直線相關分析，以求與營運量有變動關係之邊際成本。 (3)工程估計法(Engineering Method)：如資料無法以上二項作分析則採用此法，如設備使用年限，用人費等皆用此法。此項所需資料由兩港協助提供。 (4)分攤成本法(Apportionment or Allocation)：如局部共同成本而有明確分攤標準者則依標準予以分攤。 (5)將上項之邊際成本依目前費率結構歸屬。 (6)進行兩港現行費率結構下之經營效率分析。 三、現將本文內容略述如下： 第一章緒論，此為開宗明義，說明本文之目的與動機。 第二章本文研究方法之敘述。 第三、四、五章乃本文重心之所在，第三章乃各項成本之計算，依擬定步驟，以表列示，清楚簡明。 第四章乃將依成本發生觀點計算之邊際成本依現行費率結構歸屬之計算。 第五章進行現行費率水準之初步評估，此即由供給面分析各項業務費率之邊際貢獻，以及作盈虧兩平點分析，以為各部門經營之參考與調整現行費率水準之依據。 第六章說明本文研究之成本計算制度之兩大支柱：一為第三章所發展之成本計算程序(Cost Finding Procedure)，一為本章研擬之邊際成本分析表(Cost Evaluation Form)，其功能為衡量各營運項目在各費率水準下，因營運而發生之邊際成本外之邊際貢獻，可作為加強成本控制，或調整費率水準之參考。 第七章討論未來可能變動因素對成本結構之影嚮。在此討論者有未來投資支出，貨櫃化運輸等因素。 第八章為結論。 四、結論與建議： 綜合以上各章之研究，茲作下述之建議與結論： 一、目前兩港會計制度並不健全，尤其對於成本會計事務處理準則，更付闕如，更遑論成本帳冊之建立，一切成本項目皆涵蓋在普通會計各相當費用科目內。普通費用科目涵盞甚廣，不易明確分別各項成本。故建立成本會計制度乃急切之需。 二、對於聯合成本，間接成本之分攤，以收入所佔之比例為標準，事實上並無意義，既不能作為比較各部門業務經營效率之參考，亦不能明確計算各部門之盈虧，故在評核各部門經營成效與推展業務之參考時，最好將此間接成本剔除，而以邊際成本為依據。 三、港埠會計欲邁向企業化經營之第一步，應行改善港埠會計制度，尤其目前，尚屬政府會計制度之一環，預算受預算法之限制而僅有上限，在此上限內之支出，並無合理工作量依據。另有實際支出超此上限，而只得在其他科目下支用者。改善辦法，應以彈性預算代替固定預算設計一套預算控制計劃，明確訂立營運目標，各部門自成責任中心，採用責任會計觀念，獲益貢獻觀念，加強推廣積極進取觀念，訓練教育各部門員工，並予適當獎懲，廢除因循苟且積弊以期改善經營管理之成效。 四、目前我國費率結構亦不健全，費率水準低於歐亞各國，因此研究健全之費率結構，訂定合理之費率水準，乃急切之需要。合理之費率應能反映成本之差別，顧及使用者之負擔能力，以期與社會利益趨一致，使公用事業之設施充分利用。此即本文基於邊際成本定價理論而進行之邊際成本研究之目的。 五、目前兩港費率一致，但因兩港環境不同，故其作業成本亦因之而異，如欲建立一套能反映成本差異之費率制度，則應考慮是否兩港費率仍一致之問題，如為達簡明劃一之目的，則可兩港費率一致，如欲達兩港營運量互為調劑之功能，則似可考慮兩港費率不一致。 六、根據本文之邊際貢獻分析及盈虧兩平點分析，兩港目前各須業務費率，若干所訂低於邊際成本，以致該項費率永遠虧損。如因政策性之考慮，亦應以不低於邊際成本為原則。至於若干項業務之經營未達兩平點，亦應根據事實情況，予以分析原因，不可驟然停辦或縮短其業務。如其需求彈性大，則應降低費率，以鼓勵使用者使用；如需求彈性小，則可酌予提高費率，以加速固定成本或間接成本之收回。另外方可從加強成本抑制著手。 七、在設計成本會計制度，成立各種成本帳冊之前，各項業務之一切成本計算應以本項成本計算制度之邊際成本計算程序為依據，根據此項邊際成本可運用邊際成本分析表迅速分析各項業務在費率水準下之貢獻。 八、貨櫃化運輸發展迅速，取代普通雜貨運輸方式，乃未來年代必然之趨勢，貨櫃運輸之增加，可使基隆港能量飽和點因之而提高，最近進出口商每苦貨櫃裝卸費率偏高，是以對於貨櫃運輸之作業，應建立健全之登記資料，以利分析，俾易修訂。

The need for improving cost estimation for solid waste management (SWM) is particularly strong in emerging (industrialising) economies where problems of solid waste are severe, expectations for improvements are high, but finances are constrained. Using literature-based evaluation, traditional methods used to estimate costs of SWM in industrialising regions are classified into two categories- the unit cost method and benchmarking techniques. These current approaches are unable to satisfy two important SWM objectives in industrialising regions- 1. provide an understanding of variables affecting costs of SWM in developing countries, which in turn helps in developing a sound financing strategy, and 2. ensure that scarce financial resources are used to best effect while planning for increasing populations, and raising service levels in developing countries The development of cost models using the cost function approach, which are sometimes used as a cost estimation technique for developed countries' waste management case studies, is deemed as an improvement over current cost estimation approaches for SWM used in industrialising regions. The usefulness, applications and limitations of the cost function approach for developing countries is shown in four ways. First, the application of the cost function methodology to a developing country dataset is shown using data from approximately 300 Indian municipalities. Second, future developmental scenario analyses is conducted at the city level to estimate marginal costs to improve solid waste management (SWM) to handle increasing populations and to raise the level of service. Third, the basic intents for conducting cost function analyses are categorised based on the rich experiences from another public service with many similar characteristics, namely the healthcare sector, and translated for easy understanding for future solid waste engineers. Finally, the potential implications of the health care analyses on the developing city case study demonstrates the way forward in terms of the most important data that needs to be collected and future cost analyses that needs to be conducted. The results from this work indicate a strong need for careful selection and management of data, and awareness of the challenges that developing country datasets pose. The thesis is designed to encourage planners in developing countries to ditch heuristic thinking when planning improvements to SWM, and instead adopt modern rational methods to make cost-wise decisions. Specifically, this thesis provides solid waste management analysts the necessary tools to gather, analyse and interpret cost information in a way that facilitates planning of restricted finances in industrialising regions.

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The purpose of this project is to provide a final business case analysis of the technologies demonstrated in the Agile Rapid Global Combat Support (ARGCS) system. Three theses and one professional paper have previously analyzed the ARGCS Advanced Concept Technology Demonstration (ACTD) return on (proposed) investment. This project will review those works, provide a history of the ARGCS ACTD, discuss the goals for the ACTD and compare alternatives. In particular, this analysis builds on previous efforts, including the Discrete-Event Simulation Model developed in the Bello, Rios, Carpenter thesis (December 2006). The ultimate goal of this project is to assist in the analysis of the ARGCS technologies and what benefit they would provide if included in the proposed next generation of Naval Aviation test equipment, currently called the Enhanced Consolidated Automated Support System (ECASS). / US Navy (USN) author.