The standard guideline for accounting for construction firms is AC109/IAS11: Construction Contracts, which recognises that contract start and end dates usually fall into different accounting periods. This creates the problem that forms the primary focus of this study: the allocation of contract revenue and costs to the accounting periods in which construction work is performed. Critical to the above allocation is the ability to determine percentage of completion of contract and cost to completion at the balance sheet date (reporting date). The important activities in this regard are to “measure” and “estimate” reliably. AC109/IAS11 contains detailed guidelines on what is to be done with regard to the above. Questions then arise as to who must do what is required, and how it must be done. It seemed apparent that the guidelines used for determining the stage of completion should correspond with the guidelines for on site cost control. South African literature on the subject is limited to textbooks with detailed guidelines to assist accounting students and qualified accountants. In this study an attempt was made to obtain clarification on key aspects from the experts on the subject, namely the registered auditors and accountants of contractors. The results of a survey indicated that they interpret AC109/IAS11 to require no other skills than general accounting abilities. It also showed that certain important terms and activities described in AC109/IAS11 were interpreted in a way that differed from how built environment professionals would interpret the same terms and use them in “on site cost control”. It appears from the study therefore, that problems in construction accounting could arise due to the fact that certain guidelines and terms in AC109/IAS11 are not consistently interpreted by all involved. / Dissertation (MSc (Construction Management))--University of Pretoria, 2008. / Construction Economics / unrestricted

A general overview on biorefineries and cost estimation methods is presented to provide background knowledge needed to create software focused on comparing different biorefinery configurations. The software is implemented in Microsoft Excel 2003 and can account for the capital cost, operating cost and utility requirements of different process operations based on their operating scale. To facilitate consistency in estimating capital costs an equipment factored capital cost method is implemented based on the Guthrie method. Factors used determine the capital cost includes: <ul> <li> purchased equipment cost</li><li> paterials of construction</li><li> operating pressure</li><li> time index factors</li> </ul> The program also includes a custom search algorithm that cycles through the processes to give candidates, based on feasibility equations, of single product focused configurations that can be further customised for analysis. With the program’s focus on comparing alternatives hypothetical processes are created that give the same product but use different possessing routes and starting materials. The solver was used to calculate the candidate configurations and then manually configured to evaluate energy production from side products. The program’s functionality and purpose was then shown by altering costs to give results for a different techno-economic scenario. / Dissertation (MEng)--University of Pretoria, 2010. / Chemical Engineering / unrestricted

A avaliação nutricional e o acompanhamento do estado nutricional dos pacientes de uma instituição são fundamentais para o planejamento e avaliação do serviço nutricional oferecido. Dentre os métodos de avaliação, a antropometria é recomendada por ser fácil, rápida e segura para ser empregada. Dentre os dados mais comuns o peso e a altura costumam fundamentar a avaliação do estado nutricional, e fundamentam os cálculos da terapia nutricional e doses farmacológicas. Visto que, tais medidas são difíceis de serem realizadas em pacientes acamados, e que na literatura, as equações sugeridas para estimativa de altura e peso são baseadas em amostras de idosos. O objetivo deste trabalho foi de verificar a adequação destas fórmulas, e desenvolver equações apropriadas, para a população hospitalizada local. A metodologia utilizada para elaboração das equações preditivas foram a antropometria, dobras cutâneas, circunferências, comprimentos; e bioimpedância. Considerando que as formas de estimativa de peso e altura sugeridas na literatura apresentaram diferença significativa das medidas nesta amostra; e visando facilitar a metodologia de estimativa de peso, foram desenvolvidas quatro equações para peso e duas para altura. As novas equações parecem ser apropriadas, sendo a mais simples delas, para estimativa de peso, a equação: Peso (kg) = 0,8956 (circunferência do braço, cm) + 0,3858 (circunferência abdominal, cm) + 1,1180 (circunferência da panturrilha, cm) - 31,759 (r = 0,88 e p> 0,05); e Altura (m) = 83,8750 - 4,3810 (masculino = 2 e feminino = 1) - 0,0872 (idade ,anos) + 1,0840 (meia envergadura, cm), (r = 0,86 e p > 0,05). Sugerimos que estas equações possam ser utilizadas para estimar peso e altura de pacientes acamados. / Anthropometry, including weight and height, is considered as an easy, a fast and a safe procedure for nutritional status evaluation. Body weight (W) and height (H) are both indicators of nutritional status changes and together with others body measurement, is a tool for nutritional therapy and medicine doses prescription. Regarding the impossibility to obtain these measurements from those individuals who cannot stand, formulas to estimate weight and height, based on elderly subjects, have been used for all adults patients. The aim of the current protocol was search, for easily acquired anthropometric measurements and bioimpedance, formulas to estimate weight and height from hospitalized patients. For the construction of predictive equations, anthropometry (skinfold thickness, circumferences, lengths) and bioelectrical impedance analysis were applied. Four equations suggested to estimate body weight, and two for body height the simplest are: W (Kg) = 0,8956 (arm circumference, cm) + 0,3858 (abdominal circumference, cm) + 1,1180 (calf circumference, cm) - 31,759 ( r = 0,88, p > 0,05); and H (m) = 83,8750 - 4,3810 (male = 1 e female = 2) - 0,0872 (age ,year) + 1,0840 (half spread ,cm) (r = 0,86 e p > 0,05). Residuals analysis showed that the error from both formulas was less than 5% (95% range variation). Therefore, when is impossible to get weight or height we suggested the use of those formulas.

A avaliação nutricional e o acompanhamento do estado nutricional dos pacientes de uma instituição são fundamentais para o planejamento e avaliação do serviço nutricional oferecido. Dentre os métodos de avaliação, a antropometria é recomendada por ser fácil, rápida e segura para ser empregada. Dentre os dados mais comuns o peso e a altura costumam fundamentar a avaliação do estado nutricional, e fundamentam os cálculos da terapia nutricional e doses farmacológicas. Visto que, tais medidas são difíceis de serem realizadas em pacientes acamados, e que na literatura, as equações sugeridas para estimativa de altura e peso são baseadas em amostras de idosos. O objetivo deste trabalho foi de verificar a adequação destas fórmulas, e desenvolver equações apropriadas, para a população hospitalizada local. A metodologia utilizada para elaboração das equações preditivas foram a antropometria, dobras cutâneas, circunferências, comprimentos; e bioimpedância. Considerando que as formas de estimativa de peso e altura sugeridas na literatura apresentaram diferença significativa das medidas nesta amostra; e visando facilitar a metodologia de estimativa de peso, foram desenvolvidas quatro equações para peso e duas para altura. As novas equações parecem ser apropriadas, sendo a mais simples delas, para estimativa de peso, a equação: Peso (kg) = 0,8956 (circunferência do braço, cm) + 0,3858 (circunferência abdominal, cm) + 1,1180 (circunferência da panturrilha, cm) - 31,759 (r = 0,88 e p> 0,05); e Altura (m) = 83,8750 - 4,3810 (masculino = 2 e feminino = 1) - 0,0872 (idade ,anos) + 1,0840 (meia envergadura, cm), (r = 0,86 e p > 0,05). Sugerimos que estas equações possam ser utilizadas para estimar peso e altura de pacientes acamados. / Anthropometry, including weight and height, is considered as an easy, a fast and a safe procedure for nutritional status evaluation. Body weight (W) and height (H) are both indicators of nutritional status changes and together with others body measurement, is a tool for nutritional therapy and medicine doses prescription. Regarding the impossibility to obtain these measurements from those individuals who cannot stand, formulas to estimate weight and height, based on elderly subjects, have been used for all adults patients. The aim of the current protocol was search, for easily acquired anthropometric measurements and bioimpedance, formulas to estimate weight and height from hospitalized patients. For the construction of predictive equations, anthropometry (skinfold thickness, circumferences, lengths) and bioelectrical impedance analysis were applied. Four equations suggested to estimate body weight, and two for body height the simplest are: W (Kg) = 0,8956 (arm circumference, cm) + 0,3858 (abdominal circumference, cm) + 1,1180 (calf circumference, cm) - 31,759 ( r = 0,88, p > 0,05); and H (m) = 83,8750 - 4,3810 (male = 1 e female = 2) - 0,0872 (age ,year) + 1,0840 (half spread ,cm) (r = 0,86 e p > 0,05). Residuals analysis showed that the error from both formulas was less than 5% (95% range variation). Therefore, when is impossible to get weight or height we suggested the use of those formulas.

The Schrodinger Hamiltonian for a single electron in a crystalline solid with independent, identically distributed (i.i.d.) single-site potentials has been well studied. It has the form of a diagonal potential energy operator, which contains the random variables, plus a kinetic energy operator, which is deterministic. In the less-understood cases of multiple interacting charge carriers, or of correlated random variables, the Hamiltonian can take the form of a random block-diagonal operator, plus the usual kinetic energy term. Thus, it is of interest to understand the eigenvalue statistics for such operators. In this work, we establish a criterion under which certain random block operators will be guaranteed to satisfy Wegner, Minami, and higher-order estimates. This criterion is phrased in terms of properties of individual blocks of the Hamiltonian. We will then verify the input conditions of this criterion for a certain quasiparticle model with i.i.d. single-site potentials. Next, we will present a progress report on a project to verify the same input conditions for a class of one-dimensional, single-particle alloy-type models. These two results should be sufficient to demonstrate the utility of the criterion as a method of proving Wegner and Minami estimates for random block operators. / Ph. D.

In 2015, private sector Department of Defense (DoD) contractors experienced decreasing profit margins by approximately 8% and an increase in estimated costs of approximately 250%. The purpose of this multicase study was to explore strategies used by business leaders of private sector contractors for DoD capacity-building projects to accurately estimate program costs to improve profitability. The target population for this study was business leaders of DoD capacity-building program contractors with successful experience improving cost-estimation processes and strategies in Southeast Asia and the former Soviet Union. The conceptual framework for this study was business process quality management with a supporting framework of game theory. The data collection process comprised semistructured virtual interviews and a review of government and corporate documents. The data analysis process consisted of compiling data, disassembling data, reassembling data into groups and themes, and interpreting data, including methodological triangulation. Through data analysis, 5 themes were identified: enhanced customer relationships, increasing ability to innovate, improved project awareness, acquisition policy and political environments, and identification of labor rates and pricing. The implications for social change include the potential for DoD private industry business leaders to develop business strategies that result in improved profitability, creating opportunities to increase local economic impact and wage scales for local employees, higher levels of employment, and increased local technical knowledge.

Several standard methods are available to analyze and estimate parameters of count data. None of these methods are designed to account for potential misclassification of the data, where counts are observed or recorded as higher or lower than their actual value. These false counts can result in erroneous conclusions and biased estimates. For this paper, a standard estimation model was modified in several ways in order to incorporate each misclassification mechanism. The probability distribution of the observed data was derived and combined with informative distributions for the misclassification parameters. Once this additional information was taken into account, a distribution of observed data conditional on only the parameter of interest was obtained. By incorporating information about the misclassification mechanisms, the resulting estimation will be more accurate than the standard methods. To demonstrate the flexibility of this approach, data from a count distribution affected by various misclassification mechanisms were simulated. Each dataset was analyzed by several standard estimation methods and an appropriate new method. The results from all simulated data were compared, and the impact of each mechanism in regards to each estimation method was discussed. Data from a colorectal polyp prevention study were also analyzed with all available methods to showcase the incorporation of additional covariates.

Traditional pension products have today been replaced by products that are linked directly to the unit value of some kind of investment portfolio. These products contribute to more vulnerable situations for insurance companies in terms of uncertainties of future obligations. This master thesis aims to create a general valuation model in line with Solvency II regulation, which is able to value the best estimate of the insurance liability. The model will use a state model, stochastic scenario generator model and the Makeham function for estimating mortality intensity. An applied case study was conducted to evaluate how stressed market- and insurance conditions would impact the liability. Additional studies was performed to test how different degrees of rational behaviour among policyholders would impact the liability.  The policyholder population was fictitious and consisted of 100 policyholders. The results illuminated that the degree of rationality had a relative significant impact on the insurance company's liability, as opposed of what impact trends in longevity had on the best estimate in a separated stress test. On the other hand, when stress testing market risk and trend in longevity at the same time, the non-linearity risk was relatively high. The results of this thesis indicated the importance of studying risks in a combined case and not only separately, and also that higher degree of rational behaviour among policyholders could lead to an increase in surrender of profit generated policyholders which in turn affected the insurance liability.

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Abstract Construction investment is regarded as the leading cause in Real Estate industry for a long time. During the process, land development is an important factor for company's profitability. However, professions in this industry always rely on personal experience to estimate the land development potential. In most cases, owners or upper management are the ones to make the decision. Not only the decision conflict the open policy, it also lack of the base from lesson learns after the project wrap up. It limited the build up of experience with in companies. After interviewing industry experts, we found that the reasons people rely purely on experience among land estimate industry, besides the unique characteristic of land, accuracy and trust worthy of information, is limited to estimation during development; especially data of the direct cost, indirect cost, annual interest rate, and return ratio is missing the land estimation technical specification. Thus, people in current industry normally use personal experience or the reference material from government. Project budget in construction industry normally is pretty huge, management budget is occupied in a small percentage; thus, members normally do not want to spend time to analyze in detail in the beginning. This research base on documents and experts interview, it verifies and gather analysis of land development estimation. At the same time, it also gathers current ERP¡]Enterprise Resource Planing¡^ to get the real internal data. Using DSS system to assist members to process decision-making characteristics and What-If functions in which supports decision maker's decision. Utilize historical statistics and market fluctuation to process estimation and provide project data and comparison pie chart. This will provide the decision makers more effective comparison to different projects. Use land developing analysis estimate to establish an estimation structure and foundation for business to adjust accordingly when government regulation changes. An updated estimation way of Decision support system will provides an advanced tool for land developers. This will help decision makers in land development estimation to reduced the blind spots and mistake due to overly rely on personal experiences.