Denna studie undersöker absorptionstekniken i syfte att ta reda på förutsättningarna för absorptionskyla i Härnösand. En investeringskalkyl har genomförts för att bedöma lönsamheten. I huvudsak har en litteraturstudie genomförts och för investeringskalkylen har nuvärdesmetoden använts samt att produktspecifikationer har efterfrågats från de största leverantörerna i världen. Resultatet visar att det finns två typer av kommersialiserade absorptionskylmaskiner på marknaden, varav den ena är tillämpbar för decentraliserad kylproduktion i fjärrvärmenät vid temperaturer kring 75 °C, och den andra för högre temperaturer kring 120-150 °C och lämpar sig därmed inte för decentraliserad kylproduktion. Det forskas och utvecklas kring andra mer avancerade tekniker och investeringskalkylen visar att en investering är lönsam beroende på storleken på absorptionskylmaskinen och försäljningspriset på kylan som levereras till kunden. Slutsatsen är att säljargument och en motivering måste tas fram varför kunden ska välja att få sin kyla levererad via en absorptionskylmaskin istället för en kompressorkylmaskin. / This study examines the absorption cooling technology in order to find the prerequisites of absorption cooling in Härnösand. An investment appraisal has been completed to ensure profitability. Mainly, a literature review has been conducted and the net present value decision rule has been used for the investment appraisal and product specifications have been requested from the main global suppliers. The result shows that there are essentially two absorption chillers commercialized in the market, one of which is applicable for decentralized cooling production in a district heating network at temperatures around 75 °C, and the second which is applicable for temperatures in the range of 120-150 °C and thus not suitable for decentralized cooling production. Research and development for more advanced techniques is ongoing and the investment appraisal shows that the profitability is depending on the size of the chiller unit and the selling price for the cooling energy. The conclusion is that a sale proposal and a motivation are needed on why the customer should choose to have their cooling delivered from an absorption chiller instead of a compressor chiller.

Yes

This thesis is based on the analysis of all rural property sales transactions that occurred in NSW over the period 1990-2000 and is the first complete state wide analysis of a rural property market in Australia. Previous studies on rural land performance have been restricted in both limited time periods and limited location areas. The importance of rural property, as an investment asset has been recognised in the US and UK with both countries having a rural property performance index. These indices are similar in construction, quality and reliability as the commercial property, residential property and share market indices that are also available in these countries to analyse the performance of these investment assets. Until the development of the rural property capital and total return indices in this thesis, there has never been a comprehensive and complete set of rural property investment indices available to assess the risk/return performance and investment portfolio benefits of rural property in Australia. The actual construction of the indices in this thesis have been based on the current indices produced by the Property Council of Australia for office, retail, industrial and hotel property in Australia. Based on the work in this thesis, rural property investment performance can now be compared to all major investment assets available in Australia. This research will be ongoing to ensure that the performance of rural property will be available on a semi-annual basis for use by all institutions, companies and individuals with an interest in the investment potential of rural property in Australia / Doctor of Philosophy (PhD)

Syfte: Syftet med studien är att undersöka och presentera vilka investeringskriterier som svenska kommuner använde år 2011 vid byggnadsinvesteringar, samt i vilken utsträckning extern hjälp vid investeringsbedömning och utförande av byggnadsinvesteringar användes. Frågeställning: Vilka samband fanns mellan investeringsandel per omsättning och i hur stor utsträckning beslutade byggnadsinvesteringar blev dyrare än beräknat? Vilka skillnader fanns mellan större och mindre kommuner med hänsyn till investeringsbedömningar i byggnader? I vilken utsträckning förekom samarbete mellan kommuner gällande byggnadsinvesteringar? I hur stor utsträckning anlitades extern hjälp med projektledning och kalkylering vid byggnadsprojekt? Metod: Studien är baserad på en webbenkätundersökning med 44 deltagande kommuner och en personlig intervju. Denna undersökning analyserades och jämfördes sedan med en referensram baserad på sekundära källor. Slutsats: Större kommuner behöver förbättra sina planeringar och kontrollera sina byggnadsinvesteringar i och med att investeringarna ofta är större och fler saker kan gå fel än för mindre kommuner. Fler kommuner borde samarbeta mer vid byggnadsinvesteringar för att på det viset kunna matcha byggföretagen vid upphandling. Kommunerna bör fortsätta kontrollera den externa hjälp de använder vid byggnadsinvesteringar och göra tydliga kontrakt. / Purpose: The purpose of this study is to examine and present what investment criteria’s Swedish municipals used in 2011 when investing in buildings, and in what extent consultants were used in investment appraisal and implementation of building investments. Research question: Is there a connection between the amount invested in buildings in proportion of net turnover and cost overrun? Is there a difference between large and small municipals with regards to investment appraisal of buildings? Did collaboration occur between municipals with regards to investment appraisal of buildings? To what extent was consultants used to calculate and appraise building projects? Method: This study is based on a Web survey with 44 answers from municipals and one personal interview. The survey was analyzed and compared with the frame of reference based on secondary sources. Conclusion: Larger municipals need to improve their planning and control their investments in buildings because the investments are usually large and more numerous things can go wrong than for smaller municipals. Municipals should collaborate more when investing in buildings and therefore better be able to match the construction companies when negotiating terms. The municipals should continue controlling the external help they use when they invest in buildings and make contracts with clear terms.

The medical equipment market is very competitive in Taiwan, the equipment suppliers in response to the multiplex market changing, and to satisfy with the hospitals about demands of equipment and costs of control, we adopt the cooperative way, buildoperate- transfer (BOT) for specific equipment in some hospitals. ¡´The equipment suppliers may participate in the management of non-medical behavior to achieve mutual benefit and win-win situation with the hospital. ¡´ This study is case study research, according to the experiences of management over past several years I collect data from the objects of 6 BOT cases in each 6 hospital. By data classification and statistical analysis, found the characteristics and differences in each case that the equipment suppliers can proposed the more precise investment appraisal in the future. ¡´ This research found that medical equipment, the number of patients, examination items, the proportion between hospital and the equipment supplier, hospital¡¦s location, and the payment points from NHI are causing hospitals and equipment suppliers having a large gap between revenue and are affecting the survival of medical suppliers. ¡´ According to the results, in order to providing more accurate diagnosis to doctors and improving patient's medical quality, this study suggested that the hospitals and the equipment suppliers should develop a set of medical equipment about BOT investment appraisal system. To achieve the aspect that a three-way win for the patient, hospital and equipment supplier.

No description available.

Problems: How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model? Purpose: The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies – by considering perspectives that traditional investment calcula-tions ignore. Method: The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study’s primary data consisted of responses from five smaller service companies. The model was evaluated empirically by five smaller service companies to explore the model’s practical relevance and applicability. Conclusions: The study confirmed the need for a comprehensive investment decision model, since it has been clearly shown that aspects other than the tradi-tional calculation methods could have big impact on an investment deci-sion. The key factors for small service companies has shown to be cus-tomer relationships, previous experience, competitors and corporate strategy. The developed model was based on these factors and was con-sidered as useful and interesting by the responded companies. / Problemformuleringar: Hur kan en beslutsmodell som tar hänsyn till fler aspekter och dimens-ioner än enbart det finansiella se ut för mindre tjänsteföretag? Vilka aspekter är viktiga beakta i en sådan beslutsmodell? Syfte: Syftet med denna magisteruppsats är att med utgångspunkt i tidigare forskning utveckla en modell för att förbättra beslutsfattandet i mindre tjänsteföretag, genom att beakta perspektiv som traditionella investe-ringskalkyler förbiser. Metod: Studien var av kvalitativ karaktär och baserades på såväl primärdata som sekundärdata. Som datainsamlingsmetod för framtagandet av investe-ringsmodellen användes till störst del litteratursökning om tidigare forskning. Studiens primärdata utgjordes av responsen från fem mindre tjänsteföretag, som utvärderade den framtagna modellens praktiska rele-vans och applicerbarhet. Slutsats: Studien bekräftade att ett behov av en heltäckande modell för investe-ringsbeslut finns eftersom det tydligt har visat sig att andra aspekter än de traditionella kalkylmetoderna kan ha minst lika stor inverkan på ett investeringsbeslut. De viktigaste faktorerna för mindre tjänsteföretag har utöver det finansiella visat sig vara företagets anställda, kundrelationer, tidigare erfarenheter, konkurrenter och företagets strategi. Den framtagna modellen som bygger på dessa faktorer ansågs av de responderade före-tagen som användbar och intressant.

The public sector often invests in large projects in different sectors, such as education, health care and infrastructure. It can be argued that investment appraisal process in these projects should differ from conventional approaches due to the complex interests the public sector holds, which often implies that several aspects need to be considered. Conventional techniques may not suffice and therefore this thesis aims to investigate the applicability of real options analysis and multi-criteria analysis in a combined approach. The study is conducted in the form of a case study at publicly owned Sundsvalls Logistikpark, where options in the form of the utilization of development areas and the non-monetary aspect reduction of carbon dioxide are included in the appraisal. The model developed compares two alternative strategies where one is based upon conventional usage of the area and the other represents the environmentally friendly alternative. The results show that including the value of flexibility in the appraisal significantly raises the initial valuation, whereas the comparison of the strategies show that the results either details which strategy is preferred, if input to both strategies are available, or where the threshold for indifference lies. It is concluded that this model is applicable in terms of its ability to capture the value of flexibility and inclusion of several aspects of the decision problem. However, it is also concluded that the numerous simplifications made may lead to unreliability in the results, and the process of obtaining accurate input may time-consuming, depending on the case. The usability of the model is high in terms of its potential, but lower in terms of the knowledge-based threshold required of the user.

Investment appraisal techniques (TAT) range from quantitative (financially based) techniques to qualitative (non-financially based) techniques, and represent tools that may be applied during IT/IS evaluation to assess the impact (value, worth or usefulness) of information systems on the organisation. The normative literature review demonstrates that decision makers need to better evaluate their systems as the role of IT/IS systems in organisations and global expenditure on IT/IS continue to rise. In the service oriented public sector, the normative literature indicates that whilst decision makers may continue to depend on financially based TAT to evaluate IT/IS project that cut cost, they may be doing the populace a disservice by not focussing on non-financial benefits of IT/IS (such as improved customer service). This dissertation investigates the application of TAT in the public sector. To do so, a conceptual model is developed to represent the effect of barriers to the application of IAT. The conceptual model is underpinned by three proposition, which indicate that the organisational investment process, time available for evaluation, and fund accessibility can impede the application of TAT. To test the propositions, a suitable research strategy is selected and developed that essentially adopts a multi-case study for the purpose of testing the proposition, and trialling the applicability of the conceptual model in the public sector. In doing so, the multi-case study investigation is used to produce a frame of references that may be employed by decision makers to recognise barriers to the application of TAT. The frame of reference represents the dissertation's contribution to the body of knowledge. The empirical evidence demonstrated that barriers, as suggested by the propositions, do surface in all case studies, thus confirming them as permanent elements in the frame of reference. The empirical evidence also demonstrated that the application of traditional IT/IS life-cycle models was not possible where inherited IT/IS systems were considered, as inherited systems did not have a definitive start/stop point.

Thesis (PhD) -- University of Western Sydney, 2003. / Bibliography: leaves 356 - 370.