Submitted by Rosivalda Pereira (mrs.pereira@ufma.br) on 2017-06-23T20:42:44Z No. of bitstreams: 1 CesarCasteloBranco.pdf: 11257769 bytes, checksum: 911c33f2f0ba5c1c0948888e713724f6 (MD5) / Made available in DSpace on 2017-06-23T20:42:44Z (GMT). No. of bitstreams: 1 CesarCasteloBranco.pdf: 11257769 bytes, checksum: 911c33f2f0ba5c1c0948888e713724f6 (MD5) Previous issue date: 2016-12-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPQ) / This work proposes new methodologies to optimize the choice of the parameters of the proportionate normalized least-mean-square (PNLMS) adaptive algorithms. The proposed approaches use procedures based on two optimization methods, namely, the golden section and tabu search methods. Such procedures are applied to determine the optimal parameters in each iteration of the adaptation process of the PNLMS and improved PNLMS (IPNLMS) algorithms. The objective function for the proposed procedures is based on the a posteriori estimation error. Performance studies carried out to evaluate the impact of the PNLMS and IPNLMS parameters in the behavior of these algorithms shows that, with the aid of optimization techniques to choose properly such parameters, the performance of these algorithms may be improved in terms of convergence speed for the identification of plants with high sparseness degree. The main goal of the proposed methodologies is to improve the distribution of the adaptation energy between the coefficients of the PNLMS and IPNLMS algorithms, using parameter values that lead to the minimal estimation error of each iteration of the adaptation process. Numerical tests performed (considering various scenarios in which the plant impulse response is sparse) show that the proposed methodologies achieve convergence speeds faster than the PNLMS and IPNLMS algorithms, and other algorithms of the PNLMS class, such as the sparseness controlled IPNLMS (SC-IPNLMS) algorithm. / Neste trabalho, novas metodologias para otimizar a escolha dos parâmetros dos algoritmos adaptativos LMS normalizados proporcionais (PNLMS) são propostas. As abordagens propostas usam procedimentos baseados em dois métodos de otimização, a saber, os métodos da razão áurea e da busca tabu. Tais procedimentos são empregados para determinar os parâmetros ótimos em cada iteração do processo de adaptação dos algoritmos PNLMS e PNLMS melhorado (IPNLMS). A função objetivo adotada pelos procedimentos propostos é baseada no erro de estimação a posteriori. O estudo de desempenho realizado para avaliar o impacto dos parâmetros dos algoritmos PNLMS e IPNLMS no comportamento dos mesmos mostram que, com o auxílio de técnicas de otimização para escolher adequadamente tais parâmetros, o desempenho destes algoritmos pode ser melhorado, em termos de velocidade de convergência, para a identificação de plantas com elevado grau de esparsidade. O principal objetivo das metodologias propostas é melhorar a distribuição da energia de ativação entre os coeficientes dos algoritmos PNLMS e IPNLMS, usando valores de parâmetros que levam ao erro de estimação mínimo em cada iteração do processo de adaptação. Testes numéricos realizados (considerando diversos cenários nos quais a resposta impulsiva da planta é esparsa) mostram que as metodologias propostas alcançam velocidades de convergência superiores às dos algoritmos PNLMS e IPNLMS, além de outros algoritmos da classe PNLMS, tais como o algoritmo IPNLMS com controle de esparsidade (SCIPNLMS).

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-01-22T11:33:17Z No. of bitstreams: 1 Maria Augusta da Matta Rivitti.pdf: 1729238 bytes, checksum: b788eeda56ed84dab2c91d17e2e38fa6 (MD5) / Made available in DSpace on 2018-01-22T11:33:17Z (GMT). No. of bitstreams: 1 Maria Augusta da Matta Rivitti.pdf: 1729238 bytes, checksum: b788eeda56ed84dab2c91d17e2e38fa6 (MD5) Previous issue date: 2017-12-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Fundação São Paulo - FUNDASP / The scope of this research is to analyze section 792, 3rd paragraph of the Brazilian Code of Civil Procedures, as it deals with the starting point of frauds in execution actions in cases of disregard of legal entities. The disregard of legal entity regulated by substantial law in several dispositions and fraud to execution actions regulated by procedural law were addressed by the Brazilian Code of Civil Procedures (Federal Law no. 13,097 of March 16th, 2015) in an innovative manner. This study enters the most relevant aspects of both doctrines (disregard of legal entity and fraud to execution actions), undertakes the exam of the case law concerning the starting point of fraud to execution actions, and then proceeds to analyze if the solution proposed by the new law insures legal certainty, core subject of the instant research. The study of this matter is justified by the dissent found in scholarly works and in case law and also by the direct impact over business transactions. The deductive method was applied, by means of bibliographical and case law research on the abovementioned doctrines. It was ascertained that the disposition under exam violates legal certainty, leading to its unconstitutionality / O objetivo deste trabalho é analisar o § 3º do art. 792 do CPC, que trata do marco inicial da fraude à execução em caso de desconsideração da personalidade jurídica. A desconsideração da personalidade jurídica regulada pelo direito material em diversas leis e a fraude à execução regida pela legislação processual foram inovadoramente tratadas pelo Código de Processo Civil, Lei nº 13.097, de 16 de março de 2015. Visando à contextualização desses dois institutos, em uma abordagem introdutória apresenta-se um panorama de assuntos básicos, como a personalidade jurídica, a pessoa jurídica, sua natureza, sua autonomia patrimonial, bem como sua responsabilidade civil e patrimonial. Incursiona-se aos aspectos mais relevantes de ambos, perpassa-se sobre a uniformização da jurisprudência relativa ao marco inicial da fraude à execução para analisar na parte nuclear do trabalho, se a solução proposta pela nova legislação assegura a segurança jurídica. Justifica-se a necessidade de estudo pelas divergências doutrinárias e jurisprudenciais suscitadas e a importância prática para as relações negociais. O método utilizado foi o dedutivo, com o emprego de pesquisas bibliográfica e jurisprudencial relacionadas aos institutos, permitindo-se verificar que o dispositivo legal em comento viola a segurança jurídica, conduzindo à sua inconstitucionalidade

Denna studie undersöker socialsekreterarnas arbetsmiljö på socialtjänstens barn- och ungdomssektion i Luleå kommun. Studien strävar efter att skapa en deskriptiv bild över hur socialsekreterarna upplever sin psykosociala arbetsmiljö. Vidare studeras vilket stöd de upplever samt vilka förbättringsmöjligheter de önskar på sin arbetsplats. Studien använder en webbaserad enkätundersökning som bygger på både kvalitativa och kvantitativa frågor. Undersökningens genomförande baseras på ett hypotetiskt-deduktivt och induktivt arbetssätt. Sammanfattningsvis visar resultatet att det råder ett starkt kollegialt stöd men att stödet från ledningen upplevs som bristande. Det framgår även att socialsekreterarna upplever en hög arbetsbelastning där arbetssituationen påverkar deras privatliv i form av koncentrations-, och sömnsvårigheter. Socialsekreterarna tvingas ta till med strategier för att hantera bristerna och beskriver det som att uppfinna hjulet, vilket även utgör uppsatsens titel. Avslutningsvis krävs det fler tillgångar i form av större arbetskraft och utökning av ekonomiska resurser för att öka välbefinnandet och skapa en trivsam arbetsplats för socialsekreterarna.

La présente thèse vise à caractériser le comportement mécanique à la ruine de poutres métalliques avec ouvertures, de formes et de tailles variables, renforcées ou non par raidisseurs. L’étude s’intéresse à des poutres de dimensions réalistes et s’appuie sur une combinaison de différentes approches : essais, modèles éléments finis et modèles analytiques. Les raidisseurs sont généralement utilisés pour corriger certaines faiblesses au niveau du comportement mécanique autour des ouvertures. Autour des ouvertures rectangulaires, ces raidisseurs, disposés verticalement ou horizontalement, ont fait l’objet de peu d’études scientifiques publiées. Généralement, le comportement des poutres à ouvertures d’âmes est considéré comme étant similaire à celui d’une poutre échelle (ou poutre Vierendeel) chargée aux noeuds. Cette hypothèse permet de considérer que les membrures de l’ouverture sont soumises à un moment fléchissant local bi-triangulaire sur la longueur de l’ouverture. Cependant, la distribution du moment fléchissant, et de ses contraintes axiales, le long d’une membrure peut s’avérer être plus complexe et dépend de la forme de l’ouverture (rectangulaire, hexagonale, circulaire, sinusoïdale ou quelconque), de la position de l’ouverture le long de la poutre et enfin, du type de chargement (concentré ou uniformément réparti). Plusieurs études numériques et expérimentales ont déjà été menées sur les poutres à ouvertures d’âmes et ont permis de développer différentes approches analytiques en vue de décrire leurs comportements. Cependant, ces modèles montrent certaines imprécisions ou insuffisances pour différents types et dimensions d’ouvertures notamment les ouvertures rectangulaires. Les travaux présentés dans cette thèse font le point sur les principaux modèles existants de calcul de résistance des poutres avec ouvertures d’âmes. Ils présentent notamment leurs avantages et limites. Pour conforter les descriptions basées sur les analyses bibliographiques, une campagne expérimentale est réalisée pour valider un modèle éléments finis développé dans le cadre de l’étude. Les essais s’appuient sur des tronçons de poutres de dimensions réalistes avec différentes configurations d’ouvertures isolées renforcées ou non par des raidisseurs. Les mesures autour de l’ouverture utilisent des jauges de déformation pour analyser le profil des contraintes et son évolution, au cours du chargement, dans différentes sections critiques. Les essais sont menés jusqu’à la ruine qui s’est développée généralement par une combinaison de comportement élasto-plastique et d’instabilité locale autour des ouvertures. Certaines ruines se sont produites par rupture en traction-cisaillement de l’acier dans des zones critiques. Les analyses numériques et expérimentales ont permis d’étudier l’influence de différentes conditions sur la distribution des contraintes, notamment axiales, au sein d’une membrure d’ouverture, en vue d’évaluer son potentiel de voilement local qui reste un phénomène complexe à appréhender. Elles ont permis aussi de comprendre le fonctionnement mécanique des ouvertures renforcées par des raidisseurs de différentes dimensions et positions. L’étude paramétrique menée, en utilisant le modèle éléments finis validé par essai, a permis d’évaluer la pertinence des hypothèses retenues dans les approches analytiques existantes. Ces analyses ont permis aussi de proposer un modèle analytique tenant compte du comportement d’ouvertures isolées avec ou sans raidisseurs. / The present thesis aims to characterize the mechanical behavior to failure of steel beams with openings, with variable shapes and sizes, reinforced or not by stiffeners. The study considers beams of realistic dimensions and combines different approaches: tests, finite element models and analytical models. The stiffeners are generally used to improve some weaknesses in the mechanical behavior around the openings. Around rectangular openings, these stiffeners, in vertical or horizontal arrangements, have been the subject of limited number of scientific publications. In general, the behavior of beams with web openings is considered similar to that of Vierendeel beams with loads applied at the nodes. This hypothesis allows to consider that each frame around the opening is characterized by a bi-triangular local bending moment along the frame elements. In fact, the bending moment distribution, and their resultant axial stresses, along a frame can be more complex and depends on the shape of the opening (rectangular, hexagonal, circular, sinusoidal or any), the position of the opening along the beam and finally, the type of loading (concentrated or uniformly distributed). Several numerical and experimental studies have been conducted on the beams with web openings and different analytical approaches have been developed to describe and predict the behavior of these beams. However, these models show some inaccuracies or inadequacies depending on the types and dimensions of openings including rectangular openings. The work presented in this thesis examines the main existing models predicting the resistance for beams with web openings. It shows their advantages and limits based on the existing but limited results. To obtain additional and specific results to be used in the comparisons and to validate a finite element model developed within the framework of the study, an experimental campaign is carried out. The tests are focused on beams of real dimensions with different configurations of isolated openings reinforced or not by stiffeners. The measurements around the opening use strain gauges to analyze the stress profile and its evolution, during loading, in different critical sections. The tests are carried out until failure generally characterized by a combination of elastic-plastic behavior and local instability around openings. Some final failures occurred by tensile-shear fracture of steel in some critical zones. Numerical and experimental analyzes are performed to study the influence of various conditions on the stresses distributions, in particular axial stresses, within the frames around the openings. The stress distribution is mainly observed to evaluate the local buckling potential that remains a complex phenomenon difficult to predict. The results are also analyzed to understand the mechanical behavior of the openings reinforced by stiffeners of different dimensions and positions. The parametric study conducted using the validated finite element model allows evaluating the relevance of the assumptions considered in the existing analytical approaches. These analyzes made it possible to propose an analytical model taking into-account the behavior of isolated openings with or without stiffeners.

South Africa’s labour legislation has recently undergone momentous changes, in particular, the changes relating to section 198B of the Labour Relations Act (LRA) 66 of 1995. These amendments have proven to be more contentious than any other changes implemented by government in past years. The purpose of this study is to examine and outline the specific implications that the amendments to legislation regarding fixed-term contracts have on a pension and provident fund company in Gauteng, South Africa. This research will therefore highlight the implications (positive and negative) concerning the changes to section 198B on a pension and provident fund organisation in Gauteng, South Africa. The qualitative investigatory study was conducted with six employees of a pension and provident fund company which makes use of fixed term contract employees, until data saturation was reached. The data was collected by means of individual in depth interviews. The results of the study clearly indicate that the changes to section 198B will have both negative and positive implications. Some of the negative implications are that organisation have had to incur increased employment costs as a result of having to provide equal benefits and conditions of employment to all fixed term contract employees. Organisations now have to review the necessity of deploying fixed term contracts and where required to do away with such contracts. The implication here is that, the employment flexibility which organisations previously had has now been removed. Some of the positive implications are that, a few employees who had been on fixed term contracts were employed on a permanent basis after the changes came into effect. Employees experienced greater job security and were offered much needed benefits such as medical aid, pension and disability benefits. Permanent and fixed term contract employees are now treated equally. Part-time employees have better job security and the enhanced ability to enforce statutory rights in terms of equal treatment in employment by evoking enforcement mechanisms such as the Commission for Conciliation, Mediation and Arbitration (CCMA), labour courts and bargaining councils with jurisdiction to arbitrate matters. / Business Management / M. Com. (Business Management)

Public administration scholars accept that public service values guide administrators’ behavior. This guidance also derives from social and cultural values that motivate administrators’ individual attitudes. A part of the field recognizes that public servants play an active role during the implementation process through their daily use of discretion. Nevertheless, public administrators’ values and attitudes are rarely linked to policy implementation and organizational performance. In consequence, public policy evaluation seldom considers the role of values and attitudes of those implementing policy. This study examines how public administrators’ values and attitudes towards citizens shape policy implementation and influence organizational and program performance. The implementation and results of Section 8 HCV Program serve as case study to address the linkage between public service values and performance. The Section 8 HCV is the federal government's major program that assists low-income families, elderly and disabled people to afford decent, safe, and sanitary housing in the private market. The Program allows participants to choose any housing that meets its requirements. This research hypothesizes that environmental and organizational factors impose a toll on organizational and policy performance and that public administrators’ values and attitudes towards recipients buffer some of these effects. The study employs a quantitative methods approach to examine and combine demographic characteristics of the communities that surround Public Housing Authorities -where the Section 8 Housing Choice Voucher Program is implemented-, statistic indicators of the local housing market, Section 8 HCV structural factors of operation, levels of poverty and race desegregation in vouchers recipient, and the quality of their neighborhoods, to establish a correlation between Public Housing Authorities’ poor performance and less advantageous environmental factors, and vice versa. I conducted semi-structured interviews among Section 8 HCV Program’s case managers, directors and front-line practitioners in Public Housing Authorities in the states of Florida and California to identify the Public Service Values-based strategies that influence program’s implementation, and both, organizational and program’s performance. The quantitative evidence collected and analyzed in this dissertation indicates that environmental and organizational factors impose a toll on Public Housing Authorities and Section 8 HCV program’s performance. Meanwhile, the qualitative portion of the study suggests that public administrators’ values and attitudes towards recipients permeate the implementation process and influence Section 8 HCV program’s results.

La propreté inclusionnaire reste un enjeu majeur en élaboration des métaux par voie liquide. La flottation, principal procédé retenu en métallurgie secondaire pour éliminer les particules d’inclusions, consiste à injecter des bulles de gaz au sein du réacteur. Lors de leur ascension, les bulles vont capter les plus grosses inclusions et favoriser la collision et l’agrégation des particules. Dans le but de quantifier les phénomènes influents à l’échelle des inclusions sur la dynamique d’agrégation entre deux inclusions à proximité des bulles, un modèle numérique 3D a été développé. L’écoulement local est modélisé par un cisaillement plan permanent et résolu par une méthode de Boltzmann sur réseau. Le couplage entre les particules et le fluide a été assuré par une méthode de frontière immergée permettant de calculer la perturbation hydrodynamique engendrée par la présence des particules et de mettre à jour les interactions entre particules pour leur suivi lagrangien. Les simulations numériques réalisées ont mis en évidence que les effets hydrodynamiques ont une influence non négligeable sur le comportement des inclusions. Des sections efficaces de collision ont pu être extraites, à partir desquelles ont été calculés des noyaux d’agrégation, données macroscopiques rendant compte des effets à petite échelle. Une première application de ce travail a été menée avec le calcul des fréquences d’agrégation d’un train de bulle dans un réacteur canal à partir de résultats de simulations DNS. Les noyaux d’agrégation ont également été exploités en vue de déterminer, à partir de résultats RANS de l’hydrodynamique d’une poche d’acier, l’évolution de la concentration d’inclusions par un bilan de population global. / Inclusion cleanliness remains a major challenge faced in process metallurgy in liquid phase. Flotation, the main process used in secondary metallurgy to remove inclusions, consists in injecting gas bubbles into the reactor. Rising gas bubbles entrap the biggest inclusions at their surface or in their wake. Besides, they promote collision and aggregation among particles. A 3D numerical model has been developed in order to quantify the roles of the prevailing phenomena on aggregation dynamics between inclusions in the vicinity of bubbles. At inclusion (mesoscopic) scale, the turbulent flow is locally modeled by a steady plane shear flow which is solved using a lattice-Boltzmann method. The coupling between both liquid and solid phases is ensured using an immersed boundary method. This method resolves the hydrodynamic perturbation induced by particles, and hence their interactions that are, in turn, used to update their Lagrangian tracking. The conducted numerical simulations bring out the influence of hydrodynamic effects on inclusion behavior. Collision cross sections have been determined from which ensuing aggregation kernels have been calculated. Such cross sections could provide macroscopic models to represent local particle dynamics. A first application of these results is presented to calculate aggregation frequencies in bubble swarms in a channel flow reactor that was simulated using DNS. Additionally, evolution of inclusion populations in molten steel has been determined from RANS simulation of a liquid steel ladle by means of a global population balance implementing the aggregation kernels determined in the present work.

Les travaux présentés visent à améliorer les modèles de physique nucléaireutilisés dans l’évaluation des sections efficaces neutroniques de fission. Le résultat deces travaux donne les clefs pour une percée significative dans ce domaine et a permisd’étendre fortement les capacités du code d’évaluation CONRAD. Les sections partiellesétant naturellement corrélées entre-elles pour respecter la valeur de la section totale, cesaméliorations bénéficient à l’ensemble des sections partielles. Un cadre solide pour lamodélisation des processus concurrent à la fission a dû être établi sur le modèle du codede référence TALYS. Après s’être assuré de la fiabilité et de la cohérence du cadre, lesinvestigations spécifiques concernant la fission ont pu être réalisées. Les perspectivesd’applications offertes par les modèles macro-microscopiques FRDM et FRLDM ont étéanalysées. Ces modèles ont été implémentés et validés sur des données expérimentaleset des benchmarks. Afin d’obtenir des temps de calcul compatibles avec les besoins del’évaluation, des méthodes numériques sophistiquées ont été sélectionnées et une partiedes calculs a été portée sur GPU. Ces modèles macro-microscopiques peuvent être utiliséspour construire des surfaces d’énergie potentielle qui sont à leur tour traitées afin d’obtenirdes barrières de fission à une dimension, puis des coefficients de transmission fission. Cesderniers sont alors utilisés dans le cadre de modélisation des sections efficaces moyennesdu domaine statistique sur la base d’un modèle Hauser-Feshbach. Les résultats de cetteapproche seront présentés sur le cas du 239Pu(n,f). / The work presented here aims to improve models used in the fission crosssectionevaluation. The results give insights for a significant breakthrough in this fieldand yielded large extensions of the evaluation code CONRAD. Partial cross sections areinherently strongly correlated together as of the competition of the related reactions mustyield the total cross section. Therefore improving fission cross section benefits to all partialcross sections. A sound framework for the simulation of competitive reactions hadto be settled in order to further investigate on the fission reaction; this was implementedusing the TALYS reference code as guideline. After ensuring consistency and consistencyof the framework, focus was made on fission. Perspective resulting from the useof macroscopic-microscopic models such as the FRDM and FRLDM were analyzed; thesemodels have been implemented and validated on experimental data and benchmarks. Tocomply with evaluation requirements in terms of computation time, several specific numericalmethods have been used and parts of the program were written to run on GPU.These macroscopic-microscopic models yield potential energy surfaces that can be used toextract a one-dimensional fission barrier. This latter can then be used to obtained fissiontransmission coefficients that can be used in a Hauser-Feshbach model. This method hasbeen finally tested for the calculation of the average fission cross section for 239Pu(n,f).

國內上市公司在面臨台幣升值、勞工成本上揚、環保意識抬頭、及勞資糾紛不斷等種種不利因素，為求生存與發展，紛紛移往海外投資。而隨著國際經濟環境的變化，國際投資活動在未來全球經濟舞臺上所扮演的角色與功能將日益重要，台灣企業為了增加國際競爭力，赴外投資乃時勢所趨。關於企業海外投資對股東財富的影響，過去國內的研究均只著重於報酬的衡量，並未曾對風險面加以探討。此研究則進一步探討海外投資事件前後的風險變化情形，以考慮風險變化之研究方法進行實證研究，並比較不同投資型態及投資地區對股東財富的影響是否不同。 　　實證結果顯示，海外投資事件前後，因受整體股市影響，投資人所面臨的投資環境已經改變，承受的風險程度也會因此不同。就個別股票而言，大多數樣本事件前後的股票報酬變異也確實產生改變。所以傳統事件研究法假定事件期間的風險與估計期一樣，顯然並不適宜。 　　本研究採用修正後的事件研究法進行檢定，結果發現，上市公司從事海外直接投資的消息對股東財富會有正向但並不顯著的影響效果。不同投資地區對股東財富的影響並無明顯差異，但股市對不同投資型態的反應則有所不同，對企業以獨資方式進行投資的反應優於購併方式。

台灣為海島型國家，因自有能源貧乏，99%以上的能源仰賴國外進口。為確保能源供給之穩定與安全，除發展再生能源之外，提高能源終端使用效率為重要之解決手段。熱泵系統因其獨特之節能減碳效果，在歐美先進國家備受重視，極力推廣。基此，考量台灣氣候類型及居住型態，評估熱泵熱水系統的適用性及成本效益分析，爰為本研究之動機與目的。 為了彰顯應用熱泵系統在不同地區氣候條件與能源價格之差異，本研究將台灣劃分為12個地區，並且以電能、LPG桶裝瓦斯、NG管線瓦斯三種現有之住宅用熱水系統作為可供替代之選項，利用迴避成本(Avoided Cost)推估台灣各地區住宅部門改採熱泵熱水系統之成本效益。此外，參考歐美先進國家熱泵系統補助政策，以及台灣現有「太陽能熱水系統推廣獎勵措施」之政府政策補助方案，設定各相關參數，俾模擬政府補貼方案情境下之成本效益分析。 分析結果以淨現值(Net Present Value)、益本比(Benefit-Cost Ratio)及折現回收期(Discounted Payback Period )呈現，結論可從兩個觀點之檢定加以評估。其一、以「參與者檢定」評估是否有足夠的經濟誘因，促使住宅用戶裝設熱泵熱水系統。其二、以「總資源成本檢定」，評估推廣熱泵系統對於整體社會是否具有淨效益。 本研究中全台12個地區，若以熱泵系統取代電能熱水系統、LPG瓦斯熱水系統、NG瓦斯熱水系統三種既有設備，交叉比對之33個替代方案，由「參與者檢定」之結果顯示，所有替代方案之益本比均大於1.1；折現回收期最長達11.3年，最短僅3.2年。若模擬政府補助18,000名用戶採用熱泵系統，則「總資源成本檢定」之結果中，所有替代方案之益本比介乎1至1.73之間；折現回收期最長達14.9年，最短僅5.4年；住宅部門以熱泵替代現有電能、LPG瓦斯、NG瓦斯熱水系統至少可降低碳排放量每年2,707公噸。三種替代類別中以電能熱水系統替代方案益本比最高(介乎1.55至1.73)；LPG瓦斯替代方案之益本比居次(介乎1.19至1.28)；NG瓦斯替代方案益本比最低(介乎1.0至1.06)。全台12個地區考量環境溫度差異之影響以南投分區改採熱泵系統的益本比最高(電能替代1.73、LPG瓦斯替代1.28、NG瓦斯替代1.06)，屏東分區的益本比為最低(電能替代1.55、LPG瓦斯替代1.19、NG瓦斯替代1.0)。 若考量熱泵系統市場滲透率，以熱泵取代NG瓦斯熱水系統之市佔率達5%、20%、50%時，台灣整體社會的淨現值分別為251百萬元、1,006百萬元與2,514百萬元，且每年可減少碳排放量27,169公噸、108,675公噸以及271,687公噸。 / As an island country, 99% energy supply in Taiwan depends on importation due to the very limited endogenous energy. In order to maintain both energy security and stability, improving energy efficiency of consumer end-use is an important government policy. Heat pump systems have been widely applied and strongly promoted in Europe and United State for its uniquely energy saving and CO2 reducing capability. Therefore, the motivation of this study is to access the regional applicability of heat pump water heating system for Taiwan’s climate and residential building types by cost-benefit analysis method. To demonstrate the regional difference of climatic conditions and energy prices heat pump application, Taiwan is divided in twelve regions with three kinds of alternative residential water heating systems (i.e. electric heating, LPG tank heating, and NG pipe heating). Under these conditions, we utilize the avoided cost method to access itemized costs and benefits of heat pump water heating systems in various regional families in Taiwan. In addition, referring to heat pump incentive scheme in advanced European countries and North America while considering solar water heating systems incentive policy in Taiwan, we also simulate variation of parameters (such as cash rebate subside, total residential heat pump user numbers )of heat pump system subsidy program. The outcome of cost-benefit analysis is presented in a form as net present value (NPV), benefit-cost ratio (BCR), and discounted payback period (DP). The results could be analyzed by test from two different perspectives including Participant Test (PCT) from participant perspective and Total Resource Cost Test (TRC) from overall sociality perspective. All of the 33 alternative programs constituted by 12 regions with electric , LPG and NG systems, for PCT, BCR, all 33 alternative programs are greater than 1.1; DP are between 3.2 to 11.3 years. For TRC, BCR, all 33 alternative programs are greater than 1 but less than 1.73; DP are between 5.4 to 14.9 years. Residential building adopting heat pump could reduce 2,707 tons carbon emissions annually. For the three types of alternative system, BCR of electric heating alternative program is the largest and NG alternative program being the least. For all of the 12 regions, BCR of Nantou region is the largest for adopting heat pump while BCR of Pingtung region is the smallest. NPV of overall Taiwan with market penetration reaching 5%, 20% and 50% substitution rate from heat pump system to NG water heating system are 251 million NT$, 1,006 million NT$, and 2,514 million NT$ respectively. Carbon emissions reduce 27,169 tons, 108,675 tons and 271,687 tons annually.