Using geotextiles in secondary roads to stabilize weak subgrades has been a well accepted practice over the past thirty years. However, from an economical point of view, a complete life cycle cost analysis (LCCA), which includes not only costs to agencies but also costs to users, is urgently needed to assess the benefits of using geotextile in secondary road flexible pavement. In this study, a comprehensive life cycle cost analysis framework was developed and used to quantify the initial and the future cost of 25 representative design alternatives. A 50 year analysis cycle was used to compute the cost-effectiveness ratio for the design methods. Four flexible pavement design features were selected to test the degree of influence of the frame's variables. The analysis evaluated these variables and examined their impact on the results. The study concludes that the cost effectiveness ratio from the two design methods shows that the lowest cost-effectiveness ratio using Al-Qadi's design method is 1.7 and the highest is 3.2. The average is 2.6. For Perkins' design method, the lowest value is 1.01 and the highest value is 5.7. The average is 2.1. The study also shows when user costs are considered, the greater TBR value may not result in the most effective life-cycle cost. Hence, for an optimum secondary road flexible pavement design with geotextile incorporated in the system, a life cycle cost analysis that includes user cost must be performed. / Master of Science

Mobilität und Verkehr, insbesondere der Verkehr mit PKW, sind unverzichtbare Bestandteile des Lebens. PKW erbringen ohne Zweifel große private Nutzen. Daneben erzeugen PKW aber auch sog. externe Effekte: Kosten, die die Fahrenden eigentlich unbeteiligten Dritten aufbürden. Dies sind Kosten durch Lärm und Abgase, durch ungedeckte Unfallkosten, durch die entstehenden Klimaschäden, durch "up- and downstream" - Effekte und durch sonstige Umweltkosten. Diese Kosten werden nicht vom Nutzer getragen, sondern von anderen Menschen, anderen Ländern und anderen Generationen. Letztlich führt dies dazu, dass die Kosten der Autonutzung in der EU-27 zu niedrig sind. Damit erge-ben sich ökonomisch zwingend ineffiziente Wahlentscheidungen: PKW werden häufiger genutzt als bei effizienten Allokationen. Auch deshalb gibt es in unseren Städten so viel Stau, so hohe Abgas- und Lärmemissionen, so hohe Steuern für die Kompensation der Schäden und so hohe Krankenkassenbeiträge. In der Untersuchung wurden, basierend auf allen vorliegenden Studien sowie auf der Methodik des „handbooks“ der EU-Kommission ("IMPACT") Schätzungen für die ungedeckten Kosten der 27 Mitgliedsländer der EU erarbeitet. Kostensätze für Lärm, Luftverschmutzung, Unfälle und up-/downstream Effekte wurden analog zu den Studien von CE Delft, Infras and Fraunhofer (2011) übernommen. Die Methodik ist im Text beschrieben und entspricht dem Stand des Wissens; im Bereich der Klimaschäden wurde ein höherer Ansatz und eine Bandbreite (low scenario: 72 €/t CO2; high scenario: 252 €/t CO2) gewählt.

Mobilität und Verkehr, insbesondere der Verkehr mit PKW, sind unverzichtbare Bestandteile des Lebens. PKW erbringen ohne Zweifel große private Nutzen. Daneben erzeugen PKW aber auch sog. externe Effekte: Kosten, die die Fahrenden eigentlich unbeteiligten Dritten aufbürden. Dies sind Kosten durch Lärm und Abgase, durch ungedeckte Unfallkosten, durch die entstehenden Klimaschäden, durch "up- and downstream" - Effekte und durch sonstige Umweltkosten. Diese Kosten werden nicht vom Nutzer getragen, sondern von anderen Menschen, anderen Ländern und anderen Generationen. Letztlich führt dies dazu, dass die Kosten der Autonutzung in der EU-27 zu niedrig sind. Damit erge-ben sich ökonomisch zwingend ineffiziente Wahlentscheidungen: PKW werden häufiger genutzt als bei effizienten Allokationen. Auch deshalb gibt es in unseren Städten so viel Stau, so hohe Abgas- und Lärmemissionen, so hohe Steuern für die Kompensation der Schäden und so hohe Krankenkassenbeiträge. In der Untersuchung wurden, basierend auf allen vorliegenden Studien sowie auf der Methodik des "handbooks" der EU-Kommission ("IMPACT") Schätzungen für die ungedeckten Kosten der 27 Mitgliedsländer der EU erarbeitet. Kostensätze für Lärm, Luftverschmutzung, Unfälle und up-/downstream Effekte wurden analog zu den Studien von CE Delft, Infras and Fraunhofer (2011) übernommen. Die Methodik ist im Text beschrieben und entspricht dem Stand des Wissens; im Bereich der Klimaschäden wurde ein höherer Ansatz und eine Bandbreite (low scenario: 72 €/t CO2; high scenario: 252 €/t CO2) gewählt.

Mobilität und Verkehr, insbesondere der Verkehr mit PKW, sind unverzichtbare Bestandteile des Lebens. PKW erbringen ohne Zweifel große private Nutzen. Daneben erzeugen PKW aber auch sog. externe Effekte: Kosten, die die Fahrenden eigentlich unbeteiligten Dritten aufbürden. Dies sind Kosten durch Lärm und Abgase, durch ungedeckte Unfallkosten, durch die entstehenden Klimaschäden, durch "up- and downstream" - Effekte und durch sonstige Umweltkosten. Diese Kosten werden nicht vom Nutzer getragen, sondern von anderen Menschen, anderen Ländern und anderen Generationen. Letztlich führt dies dazu, dass die Kosten der Autonutzung in der EU-27 zu niedrig sind. Damit erge-ben sich ökonomisch zwingend ineffiziente Wahlentscheidungen: PKW werden häufiger genutzt als bei effizienten Allokationen. Auch deshalb gibt es in unseren Städten so viel Stau, so hohe Abgas- und Lärmemissionen, so hohe Steuern für die Kompensation der Schäden und so hohe Krankenkassenbeiträge. In der Untersuchung wurden, basierend auf allen vorliegenden Studien sowie auf der Methodik des "handbooks" der EU-Kommission ("IMPACT") Schätzungen für die ungedeckten Kosten der 27 Mitgliedsländer der EU erarbeitet. Kostensätze für Lärm, Luftverschmutzung, Unfälle und up-downstream Effekte wurden analog zu den Studien von CE Delft, Infras and Fraunhofer (2011) übernommen. Die Methodik ist im Text beschrieben und entspricht dem Stand des Wissens; im Bereich der Klimaschäden wurde ein höherer Ansatz und eine Bandbreite (low scenario: 72 €/t CO2; high scenario: 252 €/t CO2) gewählt.

Tidigare forskning indikerar att individer med sömnapné får mer allvarliga skador i sambandmed vägtrafikolyckor jämfört med individer utan sömnapné. Det har även visats att merallvarliga skador genererar högre kostnader. Det finns dock ett kunskapsglapp i frågan om demer allvarliga skadorna som involverar individer med sömnapné har högresjukvårdskostnader i Sverige. Studier visar även att om patienter ska kunna få ut maximaltmed vård för de skattepengar som läggs på hälso- och sjukvården bör samhällseffektivakostnadsanalyser göras. En del i samhällseffektiva kostnadsanalyser är att identifiera,kvantifiera och värdera de kostnader som är relevanta vid ett specifikt olycksfall.Uppsatsens syfte är att framställa, jämföra och analysera de sjukvårdskostnader somuppkommer vid vägtrafikolyckor i Sverige orsakade av individer med och utan sömnapnéunder en uppföljningsperiod på ett, två och tre år. I sjukvårdskostnaderna inkluderas dekostnader som uppstår i slutenvården, öppenvården, samt läkemedelskostnader. Syftetuppfylls först genom identifiering, kvantifiering och värdering av sjukvårdskostnaderna. Meden ekonometrisk modell avser vi dessutom att förklara sambandet mellan de förklarandevariablerna ålder, kön och patientgrupp och den beroende variabeln sjukvårdskostnader. Denekonometriska modellen skapas utifrån data från olycksregistret Swedish Traffic AccidentData Acquisition (STRADA) och organisationen European Sleep Apnoea Database(ESADA).I resultatanalysen presenteras och analyseras sjukvårdskostnaderna utifrånsamhällsekonomisk teori för att avgöra om det existerar en skillnad i sjukvårdskostnader samtför att utreda hur den eventuella skillnaden är fördelad enligt Pareto- och Kaldor-Hickskriteriet. Studiens resultat visar på att det existerar en framträdande skillnad mellan de tvåpatientgruppernas sjukvårdskostnader. Marginalkostnaderna för patientgruppen medsömnapné är betydligt större än för patientgruppen utan sömnapné och de inkrementellakostnaderna visar också relativt stora kostnadsskillnader under respektive uppföljningsår. / Previous research indicates that individuals with the condition obstructive sleep apnoea(OSA) get more severe injuries after road traffic accidents, in comparison with individualswithout OSA. It has also, in previous studies, been shown that more severe injuries generatehigher costs. There is although a knowledge gap concerning whether the more severe injuriesthat involve individuals with OSA result in higher medical expenses. Furthermore, earlierresearch also implies that for patients to receive maximum healthcare from the tax moneyreimbursing the healthcare in Sweden, there should be socio-effective cost analysisconducted. An important part of socio-effective cost analysis is the identification,quantification and valuation of relevant costs associated with a specific causality.The aim of the study is to produce, compare and analyse the healthcare costs associated withroad traffic accidents in Sweden caused by individuals with and without OSA, during afollow-up period of one, two and three years. The healthcare costs include the costs that occurin the inpatient and outpatient care as well as pharmaceutical costs. The aim has been fulfilledthrough identification, quantification and valuation of the healthcare costs associated withroad traffic accidents, for individuals with and without OSA. In order to examine therelationship between the describing variables age, sex and patient group and the dependentvariable healthcare cost, we constructed an econometric model. The econometric model hasbeen assembled by data from the accident register Swedish Traffic Accident Data Acquisition(STRADA) and the organisation European Sleep Apnoea Database (ESADA).The result of the study presents and analyse the healthcare costs through socio-economictheory to decide whether there does exist a difference in healthcare costs and to investigate ifthe eventual difference in costs is distributed according to the Pareto- and Kaldor-Hickscriteria.The study’s result demonstrates a significant difference of the healthcare costs in thetwo patient groups. The marginal costs for the patient group with OSA is considerably higherthan the marginal cost for the patient group without OSA. The incremental costs also showrelatively large cost differences during the three follow-up years.

by Chu Shun-wah, Sum Pun-wah, Jeremy. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 85-86). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / LIST OF ILLUSTRATIONS --- p.v / LIST OF TABLES --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Background Information of the ILF --- p.2 / Paving Operations --- p.2 / Working Environment --- p.7 / Chapter II. --- PRELIMINARY UNDERSTANDING OF THE PROBLEMS --- p.9 / Interview with Staff Side od the ILF --- p.9 / Interview with the Management side of the ILF --- p.10 / Chapter III. --- STATISTICAL ANALYSIS --- p.12 / Explanatory Notes for the Cost Elements --- p.13 / Data Analysis --- p.16 / Sampling --- p.17 / Visual comparison of the cost data --- p.18 / Statistical Parameters Analysis --- p.19 / Test for the Equality of Variances for Both Samples --- p.20 / Test for the Equality of Means for Both Samples --- p.21 / Interpretation of Results --- p.23 / Paired T-test --- p.25 / Chapter IV. --- MAIN COST FACTORS ANALYSIS --- p.26 / Salary of Direct Labour --- p.26 / Material Cost --- p.28 / Hire of Services --- p.30 / Chapter V. --- SOLUTIONS TO PROBLEMS --- p.33 / Salary of Direct Labour --- p.33 / Material Cost --- p.36 / Hire of Services --- p.37 / Chapter VI. --- ALTERNATIVE ANALYSIS --- p.39 / Visual Comparison of Cost Data After Allocation of Fixed Cost --- p.41 / Statistical Analysis --- p.42 / Interpretation of Results of Alternative Analysis --- p.44 / Chapter VII. --- GENERAL RECOMMENDATIONS --- p.45 / Chapter VIII. --- CONCLUSION --- p.52 / APPENDIX --- p.64 / BIBLIOGRAPHY --- p.85

Made available in DSpace on 2015-03-05T19:14:41Z (GMT). No. of bitstreams: 0 Previous issue date: 25 / Nenhuma / Esta pesquisa realiza uma investigação empírica sobre os custos indireto de falência da empresa da VARIG S.A.. Alguns autores consideram a relevância dos custos de falência como um dos assuntos ainda não resolvidos da Teoria Financeira e, se em algum momento estes custos são maiores do que seus benefícios, seu impacto na estrutura de capital passa a ser determinante na escolha da estrutura ótima de capital. Esse estudo propõe uma inovação, que é medir os custos de falência a partir do ponto de quebra da estrutura da série temporal. Como resultados, os custos indiretos de falência da VARIG demonstraram ser significativamente maior do que os valores encontrados por outros autores, tendo sido encontrados valores médios de 400% pelos dois procedimentos adotados. O valor estimado de mercado da empresa analisada, deteriorou-se significativamente à medida que se aproximava a data de solicitação da recuperação judicial. / This research makes an empirical investigation about the indirect bankruptcy costs of the company VARIG SA. Some authors consider the relevance of the bankruptcy cost one of the issues that have not been solved in the Financing Theory and, if at any time, these costs are higher than their benefits, their impact on the capital structure become a determiner on the choice of the optimal capital structure. This study proposes an innovation, which is to measure the bankruptcy from the breakpoint test structure. As a result, the indirect costs of VARIG’s bankruptcy demonstrate that these figures were significantly higher than the other figures found by other authors, having been found average 400% by the two procedures adopted. The estimated market value for the company analyzed deteriorated significantly as the petition of the judiciary recovery approached.

Made available in DSpace on 2015-03-05T20:06:23Z (GMT). No. of bitstreams: 0 Previous issue date: 10 / Nenhuma / Os hospitais e os demais operadores da saúde estão preocupados com o seu déficit econômico mensal ou anual e precisam reverter essa situação. Entretanto, a questão não é simples de ser equacionada, e a solução passa pela busca de saber o quanto custa o serviço. O presente estudo teve por objetivo avaliar o custo médio da internação de pacientes portadores de HIV/AIDS, em um hospital de média complexidade no município de Porto Alegre – RS e a sua relação com a tabela de remuneração do Sistema único de Saúde (SUS) para estas internações. Foi realizado um estudo observacional descritivo com os pacientes internados na Unidade 2 (Unidade de internação exclusiva de pacientes portadores do vírus HIV/AIDS, com 40 leitos) da Associação Hospitalar Vila Nova (AHVN). A AHVN é um hospital geral que possui 296 leitos e no período da pesquisa (setembro a novembro de 2008) registrou 300 pacientes internados na Unidade em estudo (2.585 diárias). Foram obtidos os custos diretos e indiretos no período de três meses visando o cá / Hospitals and other health institutions have been worried with theirs monthly or annual economic deficit and need to revert this situation. However, this is not a simple matter to solve and the starting point to do so is to know how much the service costs. The objective of this study is to evaluate the average cost of the inpatient stay for patients with HIV/AIDS in a medium-complexity hospital in Porto Alegre – RS and its relationship with the remuneration schedule of SUS (Single Health System) for these inpatient stays. We developed a descriptive observational study with the patients from the Unity 2 (unity with 40 hospital beds exclusive for patients with HIV/AIDS) of the Associação Hospitalar Vila Nova (AHVN). The AHVN is a general hospital with 296 hospital beds and during the time of the research (September to November, 2008) 300 patients were registered in the Unity (2585 inpatient stays). The direct and indirect costs were obtained during three months aiming the calculation of the total cost of the in

The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.

Costs of civil proceedings Abstract The diploma thesis addresses the issue of costs of civil proceedings. The aim of the thesis is to provide a basic introduction to the issue of the costs of the proceedings and subsequently, on the basis of the knowledge gained in this way, to examine aspects that the legislation on the costs of civil proceedings. The diploma thesis also contains a short comparison of selected differences between Czech and Slovak legislation on the costs of civil proceedings. The first chapter defines the specific costs of civil proceedings. The chapter is divided into 7 sub-chapters, which deal in more detail with the individual costs of civil proceedings, as they are stated in the provision of Section 137 of the Czech Civil Procedure Code. The costs of civil proceedings are the costs incurred in the connection with legal proceedings as a result of the application of the subjective right of the party. An essential factor of the costs of civil proceedings is also a matter of effectiveness. The first chapter is focused mostly on the legislation of the court fees and the reward for legal representation. Chapters 2 and 3 cover the issue of payment and reimbursement of costs of civil proceedings. In the chapter on payment of costs of civil proceedings, the author deals, among other things,...